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OPTIMALISASI NILAI MANAJEMEN DAN INOVASI BISNIS DALAM RANGKA MENDORONG KEMANDIRIAN USAHA SEKTOR INDUSTRI KREATIF DI JAWA TIMUR Wahyudiono, Wahyudiono; Estiasih, Soffia Pudji; Aminatuzzuhro; Prawira, Yuda
Jurnal Ilmu Manajemen Vol 11 No 4 (2023)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jim.v11n4.p%p

Abstract

The purpose of this research is to examine the effect of management values ??on business innovation and business independence and to examine the effect of business innovation on business independence. This research is included in the category of quantitative research with an associative approach accompanied by hypothesis testing. The unit of analysis in this study was creative industry players with a total population of 276. The sample size in this study was 119, while the sample members were taken from the population using a purposive sampling technique, in which the sample members were also referred to as respondents.Path analysis results show that management value directly and significantly influences business innovation and business independence, business innovation directly and significantly influences business independence in the creative industry sector. The findings in this study indicate that optimizing management values ??that are carried out massively and in a structured manner will encourage innovative behavior in managing a business, as well as business innovations that are carried out with full creativity and sustainability will encourage business independence in the creative industry sector to become more effective, both in managing access to resources resources, implementing management policies, business processes and business cycles, thereby spurring the creative industry sector to grow and develop in order to achieve better performance
Analisis Laporan Keuangan Terhadap Profitabilitas dengan Debt To Equity Ratio Sebagai Moderasi Tratuhany, Almadyah Putri Mahendra; Aminatuzzuhro, Aminatuzzuhro
Jurnal Ekonomi, Bisnis dan Social Vol 2 No 3 (2024): JEBS, Oktober 2024
Publisher : Fakultas Ekonomi dan Bisnis Universita Wijaya Putra Surabaya

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Abstract

Penelitian ini bertujuan untuk menganalisis laporan keuangan terhadap profitabilitas dengan debt to equity ratio sebagai moderasi. Populasi dalam penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2021 - 2023 sebanyak 95 perusahaan.. Pemilihan sampel ditentukan secara purposive sampling. Sampel penelitian ini berjumlah 25 perusahaan. Analisis data dilakukan dengan menggunakan software Eviews 13. Berdasarkan hasil penelitian menunjukkan bahwa CR,WCT, dan DAR berpengaruh signifikan secara simultan terhadap ROA dengan nilai Prob. (F-Statistics), yakni 0,000000 < 0,05. Namun secara parsial masing-masing variabel current ratio, working capital turnover, dan debt to asset ratio berpengaruh negatif dan tidak signifikan terhadap return on assets. Untuk pengujian moderasi, Debt to equity ratio sebagai pemoderasi hubungan debt to asset ratio terhadap return on assets saja yang tidak signifikan.
Determinan Tingkat Kemiskinan Di Provinsi Jawa Timur Dengan Pendekatan Makroekonomi Khubbi Abdillah; Agus Sarwo Edi; Aminatuzzuhro
Jurnal Ekuilnomi Vol. 6 No. 3 (2024): Ekuilnomi Vol 6(3) Nov 2024
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/p4t9wg84

Abstract

Tujuan penelitian ini untuk menganalisis determinan tingkat kemiskinan di 38 kabupaten/kota Provinsi Jawa Timur dengan pendekatan makroekonomi yang bersumber dari data sekunder yang diterbitkan oleh Badan Pusat Statistik (BPS) Provinsi Jawa Timur Tahun 2018 - 2023. Indikator data makroekonomi yang digunakan dalam penelitian ini antara lain tingkat pengangguran terbuka, gini rasio, pertumbuhan ekonomi, indeks pembangunan gender, derajat desentralisasi fiskal, dan belanja modal. Teknik analisis yang digunakan dalam memecahkan penelitian ini dengan model panel FD-GMM. Hasil penelitian menunjukkan bahwa tingkat pengangguran terbuka, gini rasio berpengaruh positif signifikan terhadap tingkat kemiskinan. Belanja modal, pertumbuhan ekonomi, lag tingkat kemiskinan berpengaruh negatif signifikan terhadap tingkat kemiskinan. Sedangkan, indeks pembangunan gender dan derajat desentralisasi fiskal tidak berpengaruh signifikan terhadap tingkat kemiskinan di Provinsi Jawa Timur
Menggali Potensi Lokal melalui Pengembangan UMKM dan Peluang Desa Wisata dalam Pemulihan Covid-19 di Kampung Semanggi, Surabaya Ermawati, Yuli; Aminatuzzuhro, Aminatuzzuhro; Maulana, Sandi M
Fokus ABDIMAS Vol 1, No 1: OKTOBER 2022
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.1.1.18-24

Abstract

Translator  Translator  Translator  Desa Kendung in Surabaya is known as the Kampung Semanggi, because it has a large clover land and a large number of clover traders. Kampung Semanggi has a dream to become a Semanggi Culinary and Educational Tourism Village in the city of Surabaya. The problems experienced by the residents of Kampung Semanggi in general are the lack of ability to utilize local potential, both facilities and synergies with city government programs, lack of marketing for processed clover products, and lack of independent population data processing.In community service carried out by lecturers and students through the Wijaya Putra University Student Community Service Program activities, the team offers solutions by maximizing the local potential of Kampung Semanggi. As a result of the activity, the team has provided Inspiring Clover Cultivation activities, Innovation Training for clover processed products, as well as providing several facilities as a nursery for village tourism potential opportunities by helping facilitate the culinary stands of clover traders which will later be used as the Semanggi Culinary Center and the Kampoeng Semanggi Photo Spot area. For population data problems, the team helped collect and input data through Family Cards for residents and provided socialization of population data processing to 8 RT heads and RW 03 administrators.Keywords: Local Potential, Tourism Village, MSME Development 
Laporan keuangan BUM Desa: kendala, akuntabilitas, transparansi, dan keberlanjutan Iswoyo, Andi; Aminatuzzuhro, Aminatuzzuhro; Fauzuddin, Yanuar
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 19 No. 2 (2023): Mei
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v19i2.2957

Abstract

Tujuan penelitian ini adalah untuk mendapatkan gambaran tentang penatakelolaan BUM Desa, persepsi, kendala yang dihadapi dan tantangan dalam menjalankan usaha, dan mengetahui akuntabilitas, transparansi, dan keberlanjutan laporan keuangannya. Penelitian ini mengunakan pendekatan kualitatif dengan mengambil subyek pada 2 BUM Desa di Kabupaten Gresik dan Kabupaten Malang dengan unit analisis terdiri dari kondisi dan kendala BUM Desa, profesionalitas, keterbukaan dan bertanggung jawab, partisipasi masyarakat, prioritas sumber daya local, dan berkelanjutan. Data diambil dengan observasi dan wawancara mendalam. Analisis data kualitatif menggunakan empat alur kegiatan yaitu catatan lapangan, pengumpulan informasi, penyajian informasi, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa kendala yang dihadapi BUM Desa antara lain pandemi COVID-19, kurangnya sumber daya manusia di bidang keuangan, minimnya pengetahuan tentang standar akuntansi, tidak adanya dukungan berupa pelatihan dan aplikasi laporan keuangan. Dalam tata kelola BUM Desa, sudah menunjukkan kinerja yang baik, akuntabilitas dan transparansi sudah berjalan dengan baik, partisipasi masyarakat terhadap BUM Desa juga sudah bagus. Namun dalam pengungkapan keberlanjutan dalam laporan keuangan hanya BUM Desa Wirausaha yang sudah menerapkan hal tersebut
PENGARUH DISIPLIN DAN KOMPETENSI TERHADAP KINERJA GURU DI MADRASAH TSANAWIYAH ITTIHAADUL ULUM KOTA LUBUKLINGGAU Aminatuzzuhro, Aminatuzzuhro; Gunadi, Gunadi
Jurnal Interprof Vol 3 No 1 (2017): Jurnal Interprof, Juni
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v3i1.718

Abstract

The research objective to be achieved are as follows: the objectives of this research are: 1) To determine the effect of discipline and competence of the performance of teachers at MTs Ittihaadul Ulum Lubuklinggau. 2) To determine the effect of discipline on the performance of teachers at MTs Ittihaadul Ulum Lubuklinggau. 3) To determine the effect of competence on the performance of teachers at MTs Ittihaadul Ulum Lubuklinggau. T test results can be explained that the discipline variables (X1) on teacher performance showed the value t = 10.414 is greater than the value ttable 2,042 with a significant level = 0.000 <(α) 12:05, df (n-2) 35-2 = 33 amounted to 2,042 , suggesting that Ho is rejected and Ha accepted and partially discipline variables have a significant effect on the performance of teachers at MTs Ittihaadul Ulum Lubuklinggau.Kemudian City t test results above can be explained that the competence variable (X2) on teacher performance showed the value t = 5,575 greater than the value ttable 5,575 with a significant level = 0.000 <(α) 12:05, df (n-2) 35-2 = 33 is equal to 2.042, suggesting that Ho is rejected and Ha accepted and in partial competency has significant influence the performance of teachers at MTs Ittihaadul Ulum Lubuklinggau. Further testing of the hypothesis that Fhitung obtained is 87.116> F table = 3.30 significance level simultaneously and significance is 0.000 <(α) = 0.05 df = n - k = 35 - 2-1 = 32 amounted to 3.30 so Ho rejected and Ha accepted. means shows that together (simultaneously) the independent variable X1 (discipline) and X2 (competence) have a significant effect on the dependent variable Y (the teacher's performance) so the hypothesis proved to be true and acceptable.
THE DETERMINANT OF RISK MANAGEMENT DISCLOSURE Ardianingsih, Arum; Aminatuzzuhro; Sholehah, Hikma Markatus
Jurnal Akuntansi Vol. 25, No. 1, Januari - Juni 2025
Publisher : Universitas Kristen Krida Wacana

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Abstract

Risk disclosure provides information about risks that can be used as considerations in making economic decisions. The purpose of this study is to understand the characteristics of the board of directors and management ownership impact on managed risk disclosure. The object of the study is banking companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022 The research data was taken from banking annual reports. The population is 41 banking companies, and the sample used is 39 companies. The study uses a total of 195 research data. The sampling technique uses purposive sampling. The analysis technique used in this study is Partial Least Square (PLS) - Structural Equation Modeling (SEM) with WarpPLS 8.0 software. The results of the study are that the size of the board of directors has a positive effect on risk management disclosure, board duality has no effect on risk management disclosure. Then the study also provides empirical evidence that managerial ownership has a significant negative effect on risk management disclosure. Keywords: Board of Directors, Disclosure, Risk, Ownership
ANALISIS PENGARUH LIKUIDITAS, PROFITABILITAS, LEVERAGE DAN KEBIJAKAN DEVIDEN TERHADAP HARGA SAHAM PADA PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2023 Agustin, Putri Arini Septya; Supeni Purwaningsih, Endah; Aminatuzzuhro, Aminatuzzuhro
Income Vol 6 No 2 (2025): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v6i2.627

Abstract

This research aims to analyze the influence of Liquidity, Profitability, Leverage, and Dividend Policy on Stock Prices in infrastructure companies listed on the Indonesia Stock Exchange during the period of 2022-2023. This type of research uses statistics with a quantitative approach. Data collection techniques use documentation methods, namely collecting data from the financial statements of companies published through the official IDX website. The sample size in this study consists of 17 infrastructure companies listed on the IDX for the years 2022-2023. Purposive sampling is used as a sampling determination technique with specific criteria, and multiple regression analysis is employed. Data analysis is conducted using the SPSS software version 26. The results of the study show that partially, Liquidity and Dividend Policy have a significant effect on Stock Prices. In contrast, Profitability and Leverage do not have a significant effect. Simultaneously, the four independent variables significantly affect Stock Prices. This finding provides insights for investors and company management in making strategic decisions.
Corporate Reputation, Available Slack, And Financial Distress Risk Aminatuzzuhro; Indrawati, Trisa; Fitriani, Nurul
Jurnal Akuntansi Vol. 28 No. 1 (2024): January 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i1.1821

Abstract

The global COVID-19 pandemic and the associated economic recession have posed significant challenges for companies in Indonesia. Many companies have struggled to survive, leading to mass layoffs or bankruptcy. This study is motivated to research the financial factors (namely, company reputation and available slack) related to the risk of financial difficulties, using 1,699 observations from non-financial public companies in Indonesia from 2020 to 2022. The research was conducted using moderated regression analysis performed with STATA software. The research results indicate that company reputation is negatively related to the risk of financial difficulties, and available slack strengthens this relationship. These results were robustly tested using coarsened exact matching. This study provides information for companies and stakeholders on reducing the risk of financial difficulties by strengthening the company's reputation and available slack.
PENGARUH GOOD GOVERNANCE DAN STANDAR AKUNTANSI PEMERINTAH TERHADAP AKUNTABILITAS KEUANGAN DENGAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI Suryadi, Imam; aminatuzzuhro, Aminatuzzuhro
Income Vol 2 No 2 (2021): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v2i2.96

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Good Governance dan Standar Akuntansi Pemerintah Terhadap Akuntabilitas Keuangan dengan Komitmen Organisasi Sebagai Pemoderasi. Populasi dalam penelitian ini adalah bagian keuangan dari Organisasi Perangkat Daerah (OPD) Kota Surabaya sebanyak 22 OPD. Setiap populasi diwakili oleh 5 responden yaitu kepala bagian keuangan, bendahara, staf keuangan, pejabat pengadaan barang dan pengguna anggaran. Kuesioner dibagikan kepada 87 responden dan berhasil dikumpulkan dengan jawaban lengkap yang diperoleh dengan metode purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dan analisis regresi moderasi (MRA) yang dilakukan dengan dengan bantuan perangkat lunak SPSS versi 20.0. Hasil penelitian menunjukkan bahwa komitmen organisasi mampu memoderasi secara parsial pengaruh good governance dan standar akuntansi pemerintah terhadap akuntabilitas keuangan dengan koefisien regresi masing-masing sebesar 51,9% dan 36,8%. Hal ini menunjukkan bahwa komitmen organisasi sebagai variabel moderasi mampu memperkuat hubungan pengaruh good governance dan standar akuntansi pemerintah terhadap akuntabilitas keuangan sebesar 0,067 atau 6,7%.