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All Journal JPM17: Jurnal Pengabdian Masyarakat YUME : Journal of Management REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Kompleksitas: Jurnal Ilmiah Manajemen, Organisasi, dan Bisnis Bussman Journal : Indonesian Journal of Business and Management JURNAL AKUNTANSI DAN BISNIS Journal of Student Research
Sri Rahayuningsih
Akuntansi, Universitas 17 Agustus 1945 Surabaya
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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PKM KELOMPOK USAHA KECIL IKAN ASAP DI KENJERAN KOTA SURABAYA Sri Rahayuningsih; Dyah Rini Prihastuty
JPM17: Jurnal Pengabdian Masyarakat Vol 6 No 1 (2021)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jpm17.v6i1.5153

Abstract

Tujuan dari kegiatan PKM ini adalah memberikan Teknologi tepat guna bagi Usaha Kecil yang bergerak di bidang Ikan Asap Sasaran dari kegiatan Pengabdian ini adalah 2 (dua) orang pemilik usaha di bidang Ikan Asap di daerah kenjeran. Permasalahan yang dihadapi oleh Ukm Ikan Asap adalah Polusi udara yang ditimbulkan dari proses produksi ikan asap yang sangat mengganggu lingkungan daerah wisata, selain itu praktek manajemen usaha juga belum di sentuh dalam melakukan usaha, misalnya memasarkan hasil produksi sehingga banyak pelanggan datang, dan belum ada pembukuan keuangan sehingga masih mencampurkan antara uang usaha dengan uang rumah tangga. Pengusul kegiatan PKM telah sepakat dengan ke-dua mitra untuk melakukan pengadaan teknologi dalam produksi yaitu pembuatan cerobong asap untuk pengasapan ikan dan pengadaan alat pengawet / pendingin ikan supaya tidak cepat busuk disamping itu juga diberikan pelatihan di bidang produksi Ikan asap yang enak dan higienes, serta pelatihan dibidang manajemen usaha, keuangan dan strategi pemasaran.Kata Kunci: Produksi Ikan Asap, TTG, dan Manajemen Usaha.
ANALISIS PELAKSANAAN SISTEM INFORMASI AKUNTANSI PENJUALAN UNTUK MENINGKATKAN PENGENDALIAN INTERN PADA PT IRON BIRD LOGISTICS SURABAYAANALISIS PELAKSANAAN SISTEM INFORMASI AKUNTANSI PENJUALAN UNTUK MENINGKATKAN PENGENDALIAN INTERN PADA PT IRON BIRD LOGIS Diah Kurnia Sari; Sri Rahayuningsih
Journal of Student Research Vol 1 No 2 (2023): Maret : Journal of Student Research
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2728.621 KB) | DOI: 10.55606/jsr.v1i2.967

Abstract

This study aims to analyze how credit sales accounting information systems in an effort to improve the internal control system at PT Iron Bird Logistics'. Data collection techniques used are interviews, documentation, and observation. the steps taken to achieve the objectives of this study are identification of credit sales accounting information systems, analysis of the procedures that make up the credit sales accounting information system, analyzing the flowchart of existing credit sales accounting information systems in the company, flowchart recommendations for companies The results showed that the weakness of PT Iron Bird Logistics' credit sales system was in the credit function section, the lack of searching for information about customer credit status. In addition, the company also does not apply payment terms, there is no agreement between the seller and the buyer with a cash discount, the term of payment, and the amount of the discount given.
Pengaruh Pelatihan Pasar Modal, Return Investasi, Persepsi Risiko, Dan Literasi Keuangan Terhadap Minat Investasi Melalui Aplikasi Online Pada Generasi Z. Kamilatur Ro’fati; Sri Rahayuningsih
Journal of Student Research Vol 1 No 2 (2023): Maret : Journal of Student Research
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (180.75 KB) | DOI: 10.55606/jsr.v1i2.975

Abstract

The purpose of this research is to find out whether there is an effect of Capital Market Training(X1), Investment Return(X2), Risk Perception(X3), and Financial Literacy(X4) on Generation Z Invesment Interst, either partially or simulaneously.. The method used in this study is a quantitative research method, using a questionnaire data collection tool, with a Generation Z at the University of 17 August 1945 Surabaya Faculty of Economics and Business Undergraduate 1 year 2019-2020 class as the population. The results of this study are that there is an effect of capital market training(X1) on the z generation's investment interest, there is an effect of investment return(X2) on the z generation's investment interest, no effect of risk perception(X3) is found on the z generation's investment interest, and there is an influence of literacy finance(X4) to investment interest in generation z. But if tested Simultaneously all Variables have a Significant effect.
PENGARUH KUALITAS AKUNTANSI MANAJEMEN DALAM PENGAMBILAN KEPUTUSAN PENDAPATAN PADA PT. PEGADAIAN (PERSERO) CABANG NGANJUK Dyah Septiani; Sri Rahayuningsih
Bussman Journal : Indonesian Journal of Business and Management Vol. 3 No. 1 (2023): Bussman Journal | Januari - April 2023
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v3i1.119

Abstract

This study aims to identify and analyze the effect of the quality of management accounting on making a decision on income at PT Pegadaian (Persero) Nganjuk Branch. The method used is a quantitative method with a descriptive approach using primary data from the results of a questionnaire with a sample of 30 employee respondents. The classical assumption regression model is used to explain the characteristics of the respondents, while the multiple regression test tool is a data analysis tool used to explain the description of the research. The data that has been obtained is processed through the SPSS 26.0 statistical program. The results of the study explain that management accounting quality variables influence earnings decisions, shown in the results of a simple linear regression using a partial test, where the results of the partial test of variable X have a t-count value of 5.982 > t-table value of 2.024 with a significance value of 0.000 not exceeding 0.05. The coefficient of determination (R square / R²) is the percentage of influence of the independent variable on the dependent variable, R square is 0.561, which means that the influence of the Y variable (income decision making) is 56.1%. It can be concluded that the quality of management accounting (X) on revenue decision making (Y) has a significant positive impact partially, this is because good management accounting quality can improve the quality of income decision making through the selection of appropriate and relevant decisions
PENGARUH KUALITAS SISTEM INFORMASI AKUNTANSI DAN EFEKTIVITAS SITEM INFORMASI AKUNTANSI TERHADAP KINERJA INDIVIDUAL KARYAWAN PADA PT. RADITYA PUTRA GRAFIKA GRESIK Devita Selviana Ainul Izati; Sri Rahayuningsih
Bussman Journal : Indonesian Journal of Business and Management Vol. 3 No. 1 (2023): Bussman Journal | Januari - April 2023
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v3i1.120

Abstract

In this study, the aim was to determine the effect of the effectiveness and quality of accounting information systems on the performance of individual employees, both personally and simultaneously. This type of research is quantitative, the population in this study is employees at PT. Raditya Putra Graphic Gresik, totaling 30 people. The data collection technique uses a purposive sampling technique (a sample purchase technique with certain considerations). The data were obtained from the results of a questionnaire that was distributed to 30 employee respondents at PT. Raditya Putra Graphic Gresik. The data analysis technique is by using Multiple Linear Regression Analysis, Classical Assumption Test, Data Quality Test, Coefficient of Determination Test. Data testing was carried out with the help of the SPSS (Statistical Product and Service Solution 26) program. Based on the results of the study it can be concluded that partially the Effectiveness of Accounting Information Systems (X?) has a significant effect on individual employee performance, while the Quality of Accounting Information Systems (X?) does not significantly influence individual employee performance. Meanwhile, simultaneously the effectiveness of accounting information systems and the quality of accounting information systems have a positive and significant effect on individual employee performance at PT. Raditya Putra Graphic
PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BEI TAHUN 2022 – 2024 Josephine Elliska Dinata; Sri Rahayuningsih
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1743

Abstract

This research seeks to determine whether differences in profitability and the quality of Good Corporate Governance shape the extent to which Corporate Social Responsibility is carried out. The findings are intended to provide benefits for enterprises and stakeholders in strengthening the quality of corporate governance and CSR activities in the healthcare industry, as well as in sustaining profitability stability and growth effectively. The study population comprises IDX-listed healthcare companies for 2022–2024. From this population, eight healthcare firms meeting the established inclusion criteria were chosen as the research sample. The study adopted a quantitative design and tested the proposed relationships using multiple linear regression in SPSS version 29. The results demonstrate that Corporate Social Responsibility is significantly driven by Good Corporate Governance, is positively and significantly associated with profitability, and is significantly explained by the combined influence of profitability and Good Corporate Governance
Analisis Fundamental Mikro Dan Karakteristik Perusahaan Terhadap Kinerja Keuangan Dengan Nilai Perusahaan Sebagai Variabel Intervening Pada Perusahaan Food & Baverage Dita Gery Yulianto; Sri Rahayuningsih
YUME : Journal of Management Vol 9, No 1
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yume.v9i1.11269

Abstract

Penelitian ini bertujuan menganalisis pengaruh fundamental mikro dan karakteristik perusahaan terhadap kinerja keuangan (ROA, ROE, NPM) pada 20 perusahaan food and beverage terdaftar di BEI periode 2020-2024, serta peran mediasi nilai perusahaan. Penelitian menggunakan desain kuantitatif dengan data sekunder dari laporan tahunan BEI, diproses melalui Partial Least Squares Structural Equation Modeling (PLS-SEM). Sampel dipilih purposive dari 83 populasi, menghasilkan 100 observasi panel. Analisis mencakup uji validitas (loading factor >0,70, AVE >0,50), reliabilitas (CR >0,70, Cronbach’s Alpha >0,80), dan hipotesis via bootstrapping (t-statistik >1,96, p-value <0,05). Hasil menunjukkan fundamental mikro berpengaruh positif signifikan terhadap kinerja keuangan (koefisien 0,257; t=2,515; p=0,012), demikian pula karakteristik perusahaan (koefisien 0,490; t=4,952; p=0,000), dengan R² kinerja keuangan 37,7%. Namun, nilai perusahaan tidak berpengaruh terhadap kinerja keuangan (koefisien 0,013; t=0,339; p=0,735) dan gagal memediasi kedua jalur (H4: koefisien -0,003; p=0,756; H5: koefisien 0,002; p=0,772). Penelitian menyimpulkan bahwa optimalisasi fundamental mikro dan karakteristik perusahaan secara langsung meningkatkan kinerja keuangan, tanpa mediasi nilai pasar yang lebih dipengaruhi pihak eksternal. Kontribusi teoritis memperkuat literatur akuntansi manajemen di sektor food and beverage, sementara implikasi praktis merekomendasikan manajemen pada rasio solvabilitas dan tata kelola untuk efisiensi operasional, mendukung pengambilan keputusan investor di BEI. Kata Kunci: Fundamental Mikro, Karakteristik Perusahaan dan Kinerja Keuangan
PENGARUH LITERASI KEUANGAN, PENGELOLAAN KEUANGAN DAN GAYA HIDUP TERHADAP KESIAPAN FINANSIAL GENERASI Z MAHASISWA DI SURABAYA DAN SIDOARJO Meilita Rizkynanda; Sri Rahayuningsih
KOMPLEKSITAS: JURNAL ILMIAH MANAJEMEN, ORGANISASI DAN BISNIS Vol 14, No 1 (2025): KOMPLEKSITAS EDISI JUNI 2025
Publisher : ITB Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/kompleksitas.vol14no1.732

Abstract

This study aims to reveal how financial literacy, financial management, and lifestyle variables affect the financial readiness of Gen Z. Using a case study of students in Surabaya and Sidoarjo. Data were collected quantitatively through questionnaires distributed to 100 students. This study analyzed data using multiple linear regression analysis methods, validity tests, reliability tests, and classical assumption tests. The study’s results emphasized that the financial literacy and financial management of Generation Z significantly affect financial readiness with significance values of 0.014 and 0.001, respectively. In contrast, lifestyle variables do not affect financial readiness, with a significance value of 0.209. At the same time, three factors of financial literacy, financial management, and lifestyle affect Gen Z’s financial readiness in Surabaya and Sidoarjo. Of the three variables, 32.1% contribute to financial readiness. These results indicate that Gen Z in this region is overall more financially prepared, although not all variables have individual effects.Penelitian ini bertujuan mengungkap bagaimana variabel literasi keuangan, pengelolaan keuangan, dan gaya hidup memengaruhi kesiapan finansial Gen Z. Dengan menggunakan studi kasus mahasiswa di Surabaya dan Sidoarjo, data dikumpulkan secara kuantitatif melalui penyebaran kuesioner ke 100 mahasiswa. Data dianalisis dengan menggunakan metode analisis regresi linier berganda, uji validitas, uji reliabilitas, dan uji asumsi klasik. Hasil penelitian menekankan jika literasi keuangan dan pengelolaan keuangan generasi Z berpengaruh signifikan terhadap kesiapan finansial dengan nilai signifikansi masing-masing sebesar 0,014 dan 0,001. Sebaliknya, variable gaya hidup tidak berpengaruh terhadap kesiapan finansial dengan nilai signifikansi sebesar 0.209.  Pada saat yang sama, tiga faktor literasi keuangan, pengelolaan keuangan dan gaya hidup memengaruhi kesiapan finansial Gen Z di Surabaya dan Sidoarjo. Dari ketiga variabel tersebut, 32,1% memberikan kontribusi terhadap kesiapan finansial. Hasil-hasil ini menunjukkan bahwa Gen Z di wilayah ini secara keseluruhan lebih siap secara finansial, meskipun tidak semua variabel memiliki efek individual.
PENGARUH TRANSAPARANSI, AKUNTABILITAS, DAN PERAN PERANGKAT DESA TERHADAP EFEKTIVITAS TATA KELOLA ANGGARAN PENDAPATAN BELANJA DESA (APBDES) UNTUK MEWUJUDKAN GOOD GOVERNANCE DI KECAMATAN TAMAN KABUPATEN SIDOARJO Anggun Veby Safitriana; Sri Rahayuningsih
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 7, No 1 (2026): REMITTANCE JUNI 2026
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol7no1.870

Abstract

This study aims to analyse the influence of transparency, accountability, and the role of village officials on the effectiveness of Village Revenue and Expenditure Budget (APBDes) governance in order to achieve good governance in Taman District, Sidoarjo Regency. Currently, APBDes management still faces challenges, including limited human resources, unequal access to information, and low public participation and oversight. This study used a quantitative approach, collecting data through questionnaires distributed to village officials and related parties. The results showed that accountability did not significantly influence the effectiveness of APBDes governance. This result indicates that the village government is not transparent in providing budget information to the public. Transparency did not significantly influence APBDes' governance. This result indicates that every use of the budget must be clearly accounted for. The active role of village officials in the planning, implementation, and reporting of APBDes significantly impacts the effectiveness of APBDes governance.Penelitian ini bertujuan untuk menganalisis pengaruh transparansi, akuntabilitas, dan peran perangkat desa terhadap efektivitas tata kelola Anggaran Pendapatan dan Belanja Desa (APBDes) dalam rangka mewujudkan good governance di Kecamatan Taman, Kabupaten Sidoarjo. Pengelolaan APBDes saat ini masih menghadapi tantangan seperti keterbatasan sumber daya manusia, akses informasi yang belum merata, serta rendahnya partisipasi dan pengawasan masyarakat. Penelitian ini menggunakan pendekatan kuantitatif dengan pengumpulan data melalui kuesioner yang disebarkan kepada perangkat desa dan pihak terkait. Hasil penelitian menunjukkan bahwa akuntabilitas tidak berpengaruh signifikan terhadap efektivitas tata kelola APBDes Hal ini berarti kurangnya keterbukaan pemerintah desa dalam memberikan informasi anggaran kepada masyarakat. Transparansi tidak berpengaruh signifikan terhadap tata kelola APBDes. Hal ini menunjukkan bahwa setiap penggunaan anggaran harus dapat dipertanggungjawabkan secara jelas. Peran aktif perangkat desa dalam perencanaan, pelaksanaan, dan pelaporan APBDes berdampak signifikan terhadap efektivitas tata Kelola APBDes.
Co-Authors Anggun Veby Safitriana Devita Selviana Ainul Izati Diah Kurnia Sari Dita Gery Yulianto Dyah Septiani Josephine Elliska Dinata Kamilatur Ro’fati Meilita Rizkynanda Prihastuty, Dyah Rini