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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 PEDAMAS (Pengabdian Kepada Masyarakat) International Journal Multidisciplinary Ekuitas Jurnal Pnedidikan Ekonomi Journal of Economics and Economic Policy Proceeding UMSurabaya International Conference on Economics, Management, Business, and Accounting
Zeni Rusmawati
Universitas Muhammadiyah Surabaya
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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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

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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.
DIGITALISASI BANK SAMPAH: PEMANFAATAN SISTEM INFORMASI SEBAGAI MEDIA PENCATATAN KEUANGAN Nurullaili Mauliddah; Tyasha Ayu Melynda Sari; Ashr Hafidz Tantri; Zeni Rusmawati; Didin Fatihudin; Oktavia Artikawati Santoso
PEDAMAS (PENGABDIAN KEPADA MASYARAKAT) Vol. 4 No. 03 (2026): MEI 2026
Publisher : MEDIA INOVASI PENDIDIKAN DAN PUBLIKASI

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Abstract

Keberadaan bank sampah di Surabaya menjadi bagian penting dalam mendukung kebijakan pengurangan sampah dan peningkatan kesadaran masyarakat terhadap pentingnya pengelolaan lingkungan secara berkelanjutan. Salah satunya adalah bank sampah yang berada di Kecamatan Jambangan Kota Surabaya. Bank sampah Diansati sebagai salah satu bank sampah yang aktif di Kecamatan Jambangan. Seiring berkembangnya jumlah nasabah dan volume transaksi, bank sampah menghadapi tantangan dalam pengelolaan administrasi dan keuangan, terutama pada pencatatan setoran sampah, saldo tabungan anggota, hingga laporan kas masuk dan kas keluar. Banyak bank sampah masih menggunakan pencatatan manual sehingga berisiko menimbulkan kesalahan data dan keterlambatan laporan. Oleh karena itu, penerapan sistem informasi bank sampah menjadi solusi yang relevan untuk meningkatkan efektivitas pengelolaan keuangan, transparansi transaksi, dan kualitas pelayanan kepada masyarakat. Sistem SIMBAH atau Sistem Informasi Bank Sampah Diansati ini membantu pembukuan dan pencatatan laporan keuangan bank sampah Diansati. Tujuan dari dibentuknya sistem ini dalam rangka peningkatan manajemen pengelolaan bank sampah Diansati dari aspek keuangan dengan sistem informasi
The Effect of Earnings Management, Profitability, and Capital Structure on Firm Value in Manufacturing Companies Listed on the IDX 2021-2023 Fariqha Ulin Nuha; Zeni Rusmawati; Dedy Surahman
International Conference on Economics, Management, Business, and Accounting Vol 2 No 1 (2025): International Conference on Economics, Management, Business, and Accounting
Publisher : P3I UMSurabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/iconemba.v2i1.30493

Abstract

Manufacturing companies are companies that play an important role in the economy in Indonesia. It has an impact on increasing the company's value in a view of stakeholders and investors. This research aims to determine the influence of profit management, profitability (ROE) and capital structure (DER) on company value (PBV) in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2021- 2023. This research is quantitative research with secondary data obtained from the company’s annual report. The population is manufacturing companies listed on the Indonesia Stock Exchange for the 2021- 2023 period with sampling techniques using purposive sampling. The data analysis technique used multiple linear regression analysis to test the hypothesis using SPSS (Statistical Package for Social Science) software. The results of multiple linear regression analysis showed that profit management had no significant effect on the company's value with a significance value of 0.171 > 0.05, profitability measured using ROE had a significant positive effect on the company's value with a significance value of 0.000 < 0.05, and capital structure measured using DER had no significant effect on company value with a significance value of 0.110 > 0.05. Simultaneously, profit management, profitability, and capital structure simultaneously have a positive and significant effect on the company's value.
The Effect of Probability, Company Size and Capital Structure on the Value of Manufacturing Companies on the IDX for the 2021-2023 Period Fitri Masyta Vidyani; Zeni Rusmawati; Tyasha Ayu Melynda Sari
International Conference on Economics, Management, Business, and Accounting Vol 2 No 1 (2025): International Conference on Economics, Management, Business, and Accounting
Publisher : P3I UMSurabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/iconemba.v2i1.30494

Abstract

This study aims to analyze the effect of profitability, company size, and capital structure on the value of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. Company value is measured using the Price to Book Value (PBV) ratio, while profitability is measured by Return On Equity (ROE), company size with the natural logarithm of total assets, and capital structure with the Debt to Eruity Ratio (DER). The research method used is quantitative with a descriptive approach. Data analysis was carried out using multiple linear regression with the help of SPSS software. The research sample consisted of 50 companies selected through the purposive sampling method, with a total observation of 150 data. The results of the study indicate that partially profitability does not have a significant effect on company value, company size does not have a significant effect on company value, and capital structure has a significant positive effect on company value. Simultaneously, profitability, company size, and capital structure have a significant effect on company value.
Optimalisasi Dasawisma Dahlia, Desa Mojosarirejo-Gresik Menuju Eco-Friendly Village Melalui Rumah Sampah Integrasi (RSI) Zeni Rusmawati; Fauzie Senoaji; M. Hanifuddin Hakim; Fadhilah Putri Haryanti; Dwi Nur Anisa
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
IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL BERDASARKAN PP NO. 71 TAHUN 2010 DI PEMKOT SURABAYA desipradani, gita; Rusmawati, Zeni
Majalah Ekonomi Vol 22 No 2 (2017): Desember
Publisher : Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (473.644 KB)

Abstract

Penelitian ini diharapkan dapat memberikan bukti dan gambaran yang lebih nyata mengenai implementasi standar akuntansi pemerintah berbasis akrual di Kota Surabaya. Merupakan penelitian deskriptif dengan pendekatan kualitatif. Hasil peneltian menunjukkan penerapan Standar Akuntansi Pemerintah di Kota Surabaya dengan basis akrual berjalan sesuai PP No. 71 Tahun 2010. Pemkot Surabaya juga merupakan salah satu Pemerintah Kota di Indonesia yang menjadi percontahan penerapan SAP berbasis akrual bagi Pemerintah Kota / Pemerintah Daerah lainnya di Indonesia.
Strategic Management of MSMEs: Market Orientation, Learning Orientation, and Business Performance, Mediated by Technology Orientation Zeni Rusmawati; Marista Oktaviani; Alfia Rohmatus Solehah
SENTRALISASI Vol. 15 No. 3 (2026): September
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v15i3.5821

Abstract

This study aims to analyst the influence of market orientation and learning orientation on business performance, with technology orientation serving as a mediating variable. Technology orientation is vital for SMEs to adapt to technological advancements and maintain competitiveness. Data collection was conducted via questionnaires distributed to MSMEs supported by LAZISMU East Java, and the data were processed using SmartPLS with PLS-SEM analysis. The results indicate that market orientation and learning orientation directly influence both technology orientation and business performance. Furthermore, technology orientation mediates the impact of market orientation and learning orientation on business performance. Integrating market orientation, learning orientation, and technology orientation results in MSMEs that are not only capable of responding to market needs but are also adaptive, innovative, and highly competitive. Consequently, a development strategy combining market-based and learning-based approaches is expected to foster sustainable business growth and strengthen MSME resilience in the face of increasingly complex business environment dynamics.
The Mediating Role of Financial Performance on The Influence of Corporate Social Responsibility and Good Corporate Governance on Firm Value Zeni Rusmawati; Nurullaili Mauliddah; Tyasha Ayu Melynda Sari
SENTRALISASI Vol. 14 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i1.3839

Abstract

This research aims to determine the influence of Corporate Social Responsibility and Good Corporate Governance on firm value with financial performance as a mediating variable. The research used quantitative research using panel data and multiple regression analysis with SPSS 27. This research uses a purposive sampling technique with the object being raw materials sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2023. The number of observation samples is 90. The results of this research indicate that financial performance cannot mediate the influence of CSR on company value, but financial performance can mediate the influence of GCG on firm value. This implies that investors will pay attention to the company's financial performance, when looking at corporate governance (GCG).
The Mediating Role of Learning Orientation on the Effect of Customer and Competitor Orientation on MSME Business Performance Zeni Rusmawati; Marista Oktaviani; Alfia Rohmatus Solehah
SENTRALISASI Vol. 14 No. 2 (2025): May
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i2.4412

Abstract

The purpose of this study was to determine the effect of competitor orientation and customer orientation on business performance mediated by learning orientation. Learning orientation is taken as a mediating variable, because MSMEs must continue to learn and learn, so that they are able to have a competitive advantage. Muhammadiyah's role in supporting this is through the LAZISMU institution, namely through the MSME empowerment program. The MSME empowerment program, in addition to distributing funds, also provides coaching and learning for MSME actors so that they can run their businesses well. This study uses a quantitative approach, by distributing research questionnaires to MSME actors fostered by LAZISMU. There are 53 respondent data processed using SmartPLS. This study uses PLS-SEM analysis with the results of the direct influence between customer orientation on learning orientation and business performance showing positive and significant results, as well as the influence of competitor orientation on business performance. However, competitor orientation on customer orientation does not show a direct influence. The results of the mediation test, the influence of customer and competitor orientation on business performance can be mediated by learning orientation. This shows that learning orientation improves the organization's ability to translate market insights into strategies and innovations that improve business performance. In other words, only MSMEs that are able to internalize customer information and use it as a basis for continuous learning will be able to consistently create business value.
Co-Authors Alfia Rohmatus Solehah Andrianto Andrianto Anna Marina Aris Santoso Ashr Hafidz Tantri Dedy Surahman Desipradani, Gita Didin Fatihudin Dwi Nur Anisa Efianti Wibowo, Sarah Ezif M.Fahmi W Fadhilah Putri Haryanti Fariqha Ulin Nuha Fauzie Senoaji Fitri Masyta Vidyani Heru Budi Siswanto Hindayati , Nurul Insani Wahyu Mubarok, Insani Wahyu Julia, Dia Dewi Ma’ruf Sya’ban Margi Susilowati Mauliddah, Nurullaili Ma’ruf Sya’ban Mochklas, Mochamad Muhammad Hanifuddin Hakim Ningtyas, Dinur Aulia Putri Nuha , Hasna Nurul Rizka Khoirunnisa Nurullaili Mauliddah Oktavia Artikawati Santoso Oktaviani, Marista Rieska Maharani, Rieska Roudotul Jannah Setiyaji, Supri Supri Setiyaji Surahman, Dedy Sya’ban, Ma’ruf Tyasha Ayu Melynda Sari Umi Murniati