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All Journal Jurnal Bisnis dan Ekonomi SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Manajemen Informatika dan Bisnis Digital Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Jurnal Ekonomi, Bisnis, dan Akuntansi
Hijroh Rokhayati
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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ANALISIS PENERAPAN AKUNTANSI SUMBER DAYA MANUSIA DAN PENGARUHNYA TERHADAP KINERJA LAPORAN KEUANGAN Erdha Ayu Caesarani; Negina Kencono Putri; Hijroh Rokhayati
Jurnal Bisnis dan Ekonomi Vol 21 No 1 (2014): vol. 21 no. 1 EDISI MARET 2014
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

The research aimed to investigate financial statement when implementing human resource accounting and obtain empiricalresults about the financial performance before and after the implementation of human resource accounting. The researchused descriptive quantitative research method. The data that used in this research is a secondary data, including financialdata about human resources, balance sheet, and income statement of PD BPR BKK Purwokerto for 2011, 2012, and 2013.Data were obtained by way of documentation, interviews, and direct observation. Based on the result of research andanalysis of the data by using the paired sample t-test showed that there were no differences in the financial statementbefore and after applying human resource accounting, but there are differences in the financial performance before andafter the implementation of human resource accounting that showed by financial ratio.Keywords : Human Resource Accounting, Financial Statements, and Financial Performance
Penerapan Dana Reguler Kelompok Simpan Pinjam Perempuan Pada PNPM-MPD Di Kecamatan Wangon, Kabupaten Banyumas Taufik Margi Widodo; Wita Ramadhanti; Hijroh Rokhayati
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 1 (2017)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (862.961 KB) | DOI: 10.20884/1.sar.2017.2.1.402

Abstract

The implementation of society empowerment, especially in the form of revolving funds (saving and loan) that consider less is financial management, and guidance on life skills that are able to support women business group. Through one of its program Women Saving and Loan / Simpan Pinjam Perempuan (SPP), it is expected to improve the welfare of people, especially womenand also applied poverty alleviation mechanism involving elements of society, start from planning, implementation, control and evaluation stages. The purpose of this studys are to determine the significance of differences revenue (financial performance) and the welfare of the group before and after the SPP program of National Program for (Rural) Society Empowerment / Program Nasional Pemberdayaan masyarakat Mandiri Perdesaan PNPM-MPd. These study used comparative technique bases on mix method with research object are SPP groups in Wangon Sub-District, Banyumas District. Hypothesis is tested by using non-parametric test through wilcoxon test and in-depth interviews. The results showed that there is an increase in revenue and welfare level, which means there are differences in revenue and welfare level before and after join the SPP program.
STRATEGI YANG MENDORONG MAHASISWA BERWIRAUSAHA DI MASA PANDEMI COVID-19 Afifah Amalia Zahra; Dewi Susilowati; Hijroh Rokhayati
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 24, No 4 (2022)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.759 KB) | DOI: 10.32424/jeba.v24i4.3360

Abstract

Integrasi Pelaporan Keuangan sebagai implementasi Good Governance pada Baitul Mal Masjid Baitul Arqam Sumampir Uswatun Hasanah; Hijroh Rokhayati; Poppy Dian Indira Kusuma
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 2 No 1 (2023): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2023.2.1.9192

Abstract

The weakness of the information system at the Baitul Maal Masjid Baitul Arqam (BM-MBA) is an obstacle in reporting activities and financial reporting that is transparent and accountable. Knowledge of good financial governance in accordance with the principles of good governance has not been owned by the BM-MBA manager. It takes the active role of academics to increase the knowledge of BM-MBA managers. The Community Service Program (PkM) aims to build synergy between the servants (UNSOED lecturers) and MBA takmir to improve BM-MBA services in the digital economy era. The target audience for this PkM program are BM-MBA managers and MBA congregations as recipients of BM-MBA services. The stages in the implementation of the PkM program began with pre-survey activities, formulating methods for solving partner problems, counseling and mentoring, finally evaluation.
Narrative Literature Review: Profitabilitas sebagai Determinan Utama dalam Peningkatan Nilai Perusahaan Nasilem Pangestika; Hijroh Rokhayati
JUMINTAL: Jurnal Manajemen Informatika dan Bisnis Digital Vol. 4 No. 2 (2025): November 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/jumintal.v4i2.6774

Abstract

Companies, as business entities, are required to sustain strong financial performance in order to enhance firm value while maintaining long-term business continuity. Profitability serves a critical function as an indicator of a firm’s capacity to generate earnings, which subsequently shapes investor perceptions, influences stock prices, and determines market valuation. This study aims to provide a comprehensive examination of profitability as a primary determinant in the creation of firm value. The research employs a narrative literature review approach, synthesizing evidence from eight peer-reviewed articles published between 2015 and 2025 that are directly relevant to the topic. The findings demonstrate that profitability is strongly associated with firm value enhancement, both directly through profit generation and indirectly through improved access to financing, strengthened market reputation, and increased capacity for business expansion. High profitability not only fosters investor confidence but also consolidates a firm’s strategic position within competitive markets. In contrast, low profitability can diminish firm value by eroding investor trust and weakening stock attractiveness. The implications of this review underscore the importance of adopting consistent and measurable profitability management strategies as a central instrument to support the sustainable creation of firm value.
Co-Authors Afifah Amalia Zahra Dewi Liesnoor Setyowati Erdha Ayu Caesarani Nasilem Pangestika Negina Kencono Putri Poppy Dian Indira Kusuma Taufik Margi Widodo USWATUN HASANAH Wita Ramadhanti