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All Journal Jurnal Akuntansi Muhammadiyah Ekuitas: Jurnal Pendidikan Ekonomi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) SENTRALISASI Majalah Ekonomi Jurnal Analisa Akuntansi dan Perpajakan BALANCE: Economic, Business, Management and Accounting Journal Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Akuntansi dan Teknologi Informasi Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Sustainable : Jurnal Akuntansi ASERSI : Jurnal Akuntansi Terapan dan Bisnis Semar : Jurnal Sosial dan Pengabdian Masyarakat International Journal Multidisciplinary JAIDE Ekuitas Jurnal Pnedidikan Ekonomi Journal of Economics and Economic Policy Proceeding UMSurabaya
Rusmawati, Zeni
Universitas Muhammadiyah Surabaya
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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THE INFLUENCE OF GOOD CORPORATE GOVERNANCE (GCG) AND PROFITABILITY ON COMPANY VALUE Nuha , Hasna; Rusmawati, Zeni; Sari, Tyasha Ayu Melynda
Journal of Economic and Economic Policy Vol. 2 No. 4 (2025): Journal of Economics and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v2i4.76

Abstract

Objective: This study aims to test the effect of independent variables on the dependent variable. The independent variables used in this study are Good Corporate Governance (GCG) and Profitability, and the dependent variable is Company Value. Method: The method used in this study is a quantitative method. The population in this study was 32 technology companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. The sampling technique used in this study was the purposive sampling technique and obtained a sample of 27 companies during the 2021-2023 period with a total sample of 81 financial reports. Hypothesis testing in this study used multiple linear regression analysis with the help of Statistical Package for the Social Sciences (SPSS) version 25 software. Results: In the results of this study, there were extreme data that caused the data to not be normally distributed, so it was necessary to do outlier data. After outlier, the data shows n or the number of samples is 65 from the total initial sample of 81 because 16 of the samples have extreme values or values that are very different from other data so they must be removed from the sample, because by removing data from the sample, the data can return to normal. The results of the study indicate that Good Corporate Governance (GCG) and Profitability do not affect the value of the company. Novelty: This study provides insights into the impact of Good Corporate Governance (GCG) and Profitability on Company Value, highlighting the necessity of data preprocessing through outlier removal to achieve normal distribution.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Rusmawati, Zeni
Jurnal Akuntansi Muhammadiyah (JAM) Vol 14, No 2 (2024): Edisi Juli - Desember 2024
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v14i2.2283

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan institusional dan kinerja keuangan terhadap nilai perusahaan. Untuk keputusan investasi diukur menggunakan jumlah kepemilikan institusional, kinerja keuangan diukur menggunakan return on assets dan nilai perusahaan menggunakan pengukuran price earning ratio. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan SPSS Versi 27. Sampel penelitian dipilih secara purposive sampling dari 26 perusahaan sektor food and beverage yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2021 hingga 2023. Jumlah observasi yang dianalisis adalah 78 data. Hasil penelitian ini secara parsial menunjukkan bahwa kepemilikan institusional dan kinerja keuangan pengaruh signifikan terhadap nilai perusahaan. Sedangkan hasil penelitian secara simultan menunjukkan bahwa kepemilikan institusional dan kinerja keuangan secara bersama-sama memiliki pengaruh signifikan terhadap nilai perusahaan.
Optimalisasi Dasawisma Dahlia, Desa Mojosarirejo-Gresik Menuju Eco-Friendly Village Melalui Rumah Sampah Integrasi (RSI) Rusmawati, Zeni; Senoaji, Fauzie; Hakim, M. Hanifuddin; Haryanti, Fadhilah Putri; Anisa, Dwi Nur
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 6 No. 1 (2026): Januari 2026 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/altifani.v6i1.995

Abstract

Kegiatan pengabdian masyarakat merupakan upaya memitigasi permasalahan lingkungan. Kegiatan ini sejalan dengan program pembentukan desa ramah lingkungan (eco-friendly village). Konsep eco-friendly sendiri merupakan gaya hidup yang bertujuan menjaga kelestarian ekosistem darat secara berkelanjutan. Caranya, dengan membiasakan masyarakat memilah sampah serta menerapkan prinsip reduce, reuse, dan recycle dalam kehidupan sehari-hari. Kegiatan ini berfokus pada implementasi dari aspek manajemen pemilahan sampah dan pengelolaan keuangan Rumah Sampah Integrasi. Kegiatan ini dimulai dari sosialisasi kegiatan-kegiatan PKM kepada pengurus dan anggota Dasawisma Dahlia, RT 05/RW X, Desa Mojosarirejo, Kabupaten Gresik. Selajutkan dilakukan pelatihan pemilahan sampah dan pengelolaan pencatatan keuangan dengan Microsoft Excel yang di lengkapi dengan buku tabungan Rumah Sampah Integrasi. Hasil dari kegiatan ini menunjukkan bahwa pelatihan ini sangat bermanfaat bagi Dasawisma Dahlia untuk meningkatan pengetahuan sehinggan mampu mengoptimalisasi peran Dasawisma dalam masyarakat
Determinants of Earnings Persistence in Property and Real Estate Sector Companies Rusmawati, Zeni; Marina, Anna; Sya'ban, Ma'ruf
Jurnal Akuntansi Terapan dan Bisnis Vol 5 No 2 (2025): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v5i2.6417

Abstract

The current condition of the real estate property sector is fluctuating, depending on government stimulus, investors and public interest. Companies will survive and even thrive if they are able to maintain and secure future profits. This study examines whether operating cash flow, debt levels, accruals, sales volatility, and institutional ownership are factors that can affect earnings persistence. This study was conducted on real estate and property companies listed on the IDX for the 2020-2024 period totaling 78 companies with a total of 390 observations. This study uses agency theory and signal theory. The method used in this study is quantitative. The data analysis technique uses multiple linear regression processed with SPSS software. The results and conclusions of this study indicate that the factors that affect earnings persistence are operating cash flow, debt levels, accruals, sales volatility and institutional ownership have an influence on earnings persistence.
Corporate Social Responsibility, Intellectual Capital, Audit Committee on Firm Performance Sari, Tyasha Ayu Melynda; Rusmawati, Zeni
Jurnal Akuntansi & Keuangan Unja Vol 11 No 01 (2026): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v11i01.47613

Abstract

This study aims to analyze the influence of Corporate Social Responsibility (CSR) and Intellectual Capital, with the Audit Committee as a moderator. This research is a quantitative study with a non-casual approach. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The type of data used in this study is secondary data using annual reports and financial statements for the 2019-2021 period. The sampling technique used a purposive sampling method. Data analysis in this study used multiple regression analysis and interaction test analysis or Moderated Regression Analysis (MRA). The results of the study using multiple linear regression analysis indicate that corporate social responsibility has no effect on firm performance and intellectual capital has a positive and significant effect on firm performance. Moderated regression analysis using the Moderated Regression Analysis (MRA) approach shows that the audit committee weakens the relationship between corporate social responsibility and firm performance, while the audit committee strengthens the relationship between intellectual capital and firm performance. Firm performance is an important indicator for firm owners to assess the effectiveness of management in carrying out their responsibilities as firm managers and as one of the considerations for investors in investing.
PENGARUH STRUKTUR MODAL, FIRM SIZE, LIKUIDITAS, DAN PERTUMBUHAN LABA TERHADAP KUALITAS LABA (Studi Empiris pada PT. Daya Matahari Utama Kota Surabaya Periode 2009-2018) Kharisma Yunna Insani; Ezif M.Fahmi W; Rieska Maharani; Zeni Rusmawati
PROCEEDING UMSURABAYA Prosiding Nasional " Perspektif Digitalisasi, Ekonomi, Dan Bisnis Pasca Pandemi"
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACT The financial report is one of the tools to determine the company's business development. Financial reports issued by a company in order to reveal the real condition of the company, so that it is useful for users of the report. Information on earnings in financial reports is very important, especially for users of financial statements to make an investment decision. The importance of earnings information in a company urges the company's management not to manipulate, which is related to the company's real earnings information. There ere several factors that affect the quality of earnings in this study, namely: capital structure, company size, liquidity, and profit growth. PT. Daya Matahari Utama was engaged in trading. The company experienced drastic fluctuations in net income from 2009  to 2018. This research  can  help  companies to  generate  higher quality  net income. The sampling technique in this study used purposive sampling technique. The data analysis technique  used  descriptive  statistics,  normality  test,  multiple  linear  regression  analysis,  and statistical t test, using SPSS. The results of this study indicate that partially the capital structure, firm size, liquidity, and earnings growth have a significant effect on earnings quality. Keywords                    : Capital Structure; Firm Size; Liquidity; Profit Growth; and Profit Quality. ABSTRAKLaporan keuangan merupakan salah satu alat untuk mengetahui perkembangan bisnis perusahaan. Laporan keuangan yang dikeluarkan suatu perusahaan guna dapat mengungkapkan keadaan  perusahaan  yang  sesungguhnya,  agar  bermanfaat  bagi  pengguna  laporan  tersebut. Informasi laba dalam laporan keuangan itu sangat penting, khususnya bagi pihak pengguna laporan keuangan untuk mengambil sebuah keputusan investasi. Pentingnya informasi laba dal am suatu perusahaan, menghimbau agar pihak manajemen perusahaan tidak melakukan manipulasi, yang berkaitan dengan informasi laba perusahaan sesungguhnya. Terdapat beberapa faktor yang mempengaruhi  kualitas  laba  pada  penelitian  ini,  yaitu:  struktur  modal,  ukuran  perusahaan, likuiditas, dan pertumbuhan laba. PT. Daya Matahari Utama bergerak dalam bidang perdagangan. Perusahaan mengalami fluktuasi secara drastis pada laba bersih dari tahun 2009 hingga tahun 2018. Penelitian ini dapat membantu perusahaan dalam menghasilkan laba bersih yang lebih berkualitas. Teknik pengambilan  sampel  dalam penelitian ini  menggunakan  teknik  sampling  purposive. Teknik analisis data yang digunakan adalah statistik deskriptif, uji normalitas, analisis regresi linear berganda, dan uji statistik t, dengan menggunakan SPSS. Hasil penelitian ini menunjukkan bahwa secara parsial struktur modal, firm size, likuiditas, dan pertumbuhan laba berpengaruh signifikan terhadap kualitas laba.
Co-Authors Andrianto Andrianto Anisa, Dwi Nur Anna Marina Anna Marina Aris Santoso Desipradani, Gita Efianti Wibowo, Sarah Ezif M.Fahmi W Haryanti, Fadhilah Putri Heru Budi Siswanto Hindayati , Nurul Julia, Dia Dewi Kharisma Yunna Insani M. Hanifuddin Hakim Ma'ruf Sya'ban Ma’ruf Sya’ban Maharani , Rieska Margi Susilowati Mauliddah, Nurullaili Mochklas, Mochamad Ningtyas, Dinur Aulia Putri Nuha , Hasna Nurul Rizka Khoirunnisa Oktaviani, Marista Rieska Maharani Rieska Maharani, Rieska Roudotul Jannah Sari, Tyasha Ayu Melynda Senoaji, Fauzie Solehah, Alfia Rohmatus Supri Setiyaji Surahman, Dedy Sya'ban, Ma'ruf Umi Murniati