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All Journal Jurnal Akuntansi dan Pajak Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Ekonomi dan Bisnis Dharma Andalas BALANCE: Economic, Business, Management and Accounting Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Akuntansi Bisnis Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri ESOCHUM: Economics, Social and Humanities Journal SURAKARTA ABDIMAS JOURNAL
kun ismawati
FAKULTAS EKONOMI UNIVERSITAS SURAKARTA JL. RAYA PALUR KM. 05 SURAKARTA 57772
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Kinerja Perusahaan Tekstil dan Garment Darmanto Darmanto; kun ismawati
Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i1.1110

Abstract

ABSTRACT: Bussiness competition in the textile and garment industry is now increasingly high, need to be managed properly, especially it’s financial performance. This study aims to determine the effect of capital structure on financial performance on textile and garment companies listed on the Indonesia Stock Exchange in 2016-2018 both partially and simultaneously. Capital structure is measured by Debt to Asset Ratio (DAR) (X1), Debt to Equity Ratio (DER) (X2), and Long term Debt to Equity Ratio (LtDER)(X3). Company performance is measured by Return on Investment (ROI) (Y). This research is a quantitative case study. Secondary data obtained from the annual financial statetments. The population of the research are 21 companies. The number of samples in this study were 8 companies. The analysis technique used is multiple regression to test the effect of independent variables on the dependent variable. The results showed that partially DAR and DER variables significantly influence the ROI, while the LtDER variable has no significant effect on ROI. All three variables have a significant effect on ROI simultaneousl.
Faktor Pengaruh Penerimaan Opini Audit Going Concern Eka Putri Kristianasari; Kun Ismawati
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 24 No 1 (2022): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v24i1.260

Abstract

The going concern audit opinion given by an independent auditor to a company shows the auditor’s doubt about the business continuity of the company so that it become a reference for investors and creditors in making decisions. This study aims to analays and provide empirical evidence regarding the effect of company’s growth, company’s size, and prior opinioin to going concern audit opinion.The population in the study were manufacture companies listed on the Indonesia Stock Exchange (BEI) for the period 2017-2019 totaling 175 companies. Using purposive sampling in determining samples that 105 manufacturing companies were selected with a research periode of 3 years, then the number of units the research samples is 105 x 3 = 315 data. Data collection techiques used are documentation techniques and the data analys technique used in this study was logistic regression analys using SPSS windows software version 25. Statistical analys showed that the company’s growth did not affect on the acceptance of going concern audit opinion. While company’s size and the prior opinion significantly influenced the acceptance of going concern audit opinion. ABSTRAK Opini audit going concern yang diberikan oleh auditor independen kepada sebuah perusahaan menunjukkan adanya keraguan auditor terhadap keberlangsungan usaha perusahaan, sehingga menjadi bahan acuan bagi investor ataupun kreditor dalam mengambil keputusan. Penelitian ini bertujuan untuk menganalisis dan memberikan bukti empiris mengenai pertumbuhan perusahaan, ukuran perusahaan, dan opini audit tahun sebelumnya terhadap penerimaan opini audit going concern.Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI periode 2017-2019 sebanyak 175 perusahaan. Menggunakan teknik purposive sampling dalam menentukan sampel terpilih 105 perusahaan manufaktur dengan masa penelitian selama 3 tahun. Jumlah sampel penelitian adalah 105 x 3= 315. Teknik pengumpulan data yang digunakan ialah teknik dokumentasi dan teknik analisis data yang digunakan adalah regresi logistik menggunakan software SPSS versi 25. Hasil analisis statistik menunjukkan bahwa pertumbuhan perusahaan tidak berpengaruh terhadap opini audit going concern. Sedangkan ukuran perusahaan dan opini audit tahun sebelumnya berpengaruh signifikan terhadap penerimaan opini audit going concern.
Model Kinerja Finansial Pemerintah Daerah Melalui Aset dan Pendapatan Asli Daerah Kun Ismawati
BALANCE: Economic, Business, Management and Accounting Journal Vol 18, No 1 (2021): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v18i1.6797

Abstract

ABSTRACT  The research aimed to explore financial performance’s model of the Karanganyar Regency Regional Government. This research tested the impact of size, richness, leverage, and capital expenditure on the financial performance of the Karanganyar Regency Regional Government. Research data were 8 (eight) periods of financial statements. Hypotheses analyzed with multiple linear regression. Analysis results showed that size and richness have a significant positive impact on the financial performance of Karanganyar Regency Regional Government; while leverage and capital expenditure have a significant negative impact on the financial performance of the Karanganyar Regional Government. Those results illustrates that greater size and richness will increase the financial performance; on the contrary, the greater leverage and capital expenditure will decrease the financial performance. The model explored is Y = -75.79 + 109.039X1 + 3.754X2 – 0.582X3 – 0.231X4. Keywords                    : size; richness; leverage; capital expenditure; regional government                                      financial performanceCorrespondence to        : kun.ismawati@gmail.com ABSTRAK Penelitian ini bertujuan menggali model kinerja finansial Pemerintah Daerah Kabupaten Karanganyar. Penelitian ini menguji pengaruh ukuran, kekayaan, leverage, dan belanja modal pada kinerja finansial Pemerintah Daerah Kabupaten Karanganyar. Data penelitian ini adalah 8 (delapan) periode laporan keuangan. Hipotesis dianalisis dengan regresi linear berganda. Hasil analisis menunjukkan bahwa ukuran dan kekayaan memiliki dampak positif signifikan pada kinerja finansial Pemerintah Daerah Kabupaten Karanganyar; sedangkan leverage dan belanja modal memiliki dampak negatif signifikan terhadap kinerja finansial pada Pemerintah Daerah Kabupaten Karanganyar. Hasil-hasil tersebut menggambarkan bahwa makin besar ukuran dan kekayaan akan meningkatkan kinerja finansial; sebaliknya, makin besar leverage dan belanja modal akan menurunkan kinerja finansial. Model yang tergali adalah: Y = -75.79 + 109.039X1 + 3.754X2 – 0.582X3 – 0.231X4. Kata kunci                  : ukuran; kekayaan; leverage; belanja modal; kinerja finansial                                      pemerintah daerah
Dampak Ekonomi dari Sport Industry, Sport Tourism, dan Sport Science di Era Pasca Pandemi Covid’19 Titik Purwanti; Kun Ismawati; Ambyah Atas Aji
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 5 No 2 (2022): Article Research Volume 5 Number 2, Juni 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v5i2.880

Abstract

This research aimed to determine the effect of sport industry, sport tourism, and sport science to the economy in the era of pasca the covid 19 pandemic, both partially and simultaneously. The sampling technique used is by distributing online questionnaire via google form. The population of the research were students from Soloraya and the sample were 215 respondens. The analysis technique used were descriptive statistic; data quality test which includes validity test and reliability test; classic assumption test which includes normality test, multicollonearity test, and heteroscedasticity test; multiple linear regression analysis; determination coefficient test (R2); t-test; and F-test. The results showed that partially, sport industry variable have a not significant effect to the economy in the era of pasca the covid 19 pandemic, but sport tourism and sport science variables have a positive significant effect to the economy in the era of pasca the covid 19 pandemic. All three variables (sport industry, sport tourism, dan sport science) have a significant effect to the economy in the era of pasca the covid 19 pandemic
TIMELINESS PELAPORAN KEUANGAN PERUSAHAAN FOOD AND BEVERAGES PERIODE TAHUN 2017-2019 Nadia Maharani KIswanto Putri; Kun Ismawati
Jurnal Akuntansi Bisnis Vol 15, No 2 (2022): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v15i2.2878

Abstract

ABSTRACT : The purpose of this study was to identify the effect of profitability, company age, company size, auditor turnover, and auditor quality on the timeliness of financial reporting on foods and beverages listed on the Indonesia Stock Exchange, the period 2016-2020, either partially or simultaneously. Purposive sampling was used by taking secondary data from the website www.idx.co.id. The research population is 35 companies and the sample is 22 companies. Data were analyzed using descriptive statistics, logistic regression analysis, coefficient of determination (R²), t-test, and F-test. The results showed that partially profitability (ROI) and auditor quality had a significant positive effect on financial reporting timelines, age variable. firm and firm size have an insignificant positive effect on the financial reporting schedule, the auditor turnover variable has an insignificant negative effect on the financial reporting schedule. Simultaneously, the fifth variable has no significant effect on the timelines of financial reporting.Keywords: financial reporting timelines, profitability, company age, company size, auditor turnover, and auditor quality ABSTRAK : Tujuan penelitian ini untuk mengidentifikasi pengaruh profitabilitas, umur perusahaan, ukuran perusahaan, pergantian auditor, dan kualitas auditor terhadap ketepatan waktu (timelines) pelaporan keuangan pada perusahaan  food and beverages yang listed di Bursa Efek Indonesia,  periode tahun 2016-2020,  baik secara parsial maupun simultan. Purposive sampling digunakan dengan mengambil data sekunder dari website www.idx.co.id. Populasi penelitian sebanyak 35 perusahaan dan sampel sebanyak 22 perusahaan. Data dianalisis memakai satistik deskriptif, analisis regresi logistik, uji koefisien determinasi (R²), uji t, dan uji F. Hasil riset menunjukkan bahwa secara parsial variabel profitabilitas (ROI) dan kualitas auditor memiliki pengaruh positif signifikan terhadap timelines pelaporan keuangan, variabel umur perusahaan dan ukuran perusahaan punya pengaruh positif tidak signifikan terhadap timelines pelaporan keuangan, variabel pergantian auditor mempunyai pengaruh negatif tidak signifikan terhadap timelines pelaporan keuangan. Secara simultan kelima variabel tersebut tidak berpengaruh signifikan terhadap timelines pelaporan keuangan.Kata kunci: timelines pelaporan keuangan, profitabilitas, umur perusahaan, ukuran perusahaan, pergantian auditor, dan kualitas auditor.    
PENGARUH RASIO LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BEI PERIODE TAHUN 2014-2018 Rizka Herrera Vianastie; Kun Ismawati; Yanita Hendarti
Economics, Social, and Humanities Journal (Esochum) Vol. 2 No. 1 (2022): Economics, Social, and Humanities Journal (Esochum)
Publisher : Faculty of Social, Economics and Humanities

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (623.916 KB)

Abstract

Competition in pharmaceutical companies increased. This study aims to determine the effect of liquidity, solvability, and profitability ratios on stock prices in pharmaceutical companies listed o the IDX for the period 2024-2018, pra pandemic era. This reseach is a descriptive quantitative study. The population of this study is 10 pharmaceutical companies listed on the IDX for the period 2014-2018. Nine companies met the criteria. The company registered and published financial reports periodically during the observation period. The data were tested by using the t-test, f-test, coefficient of determination test, and multiple linier regression. Research results are, 1). Liquidity as proxied by CR has no significant effect on share prices in pharmaceutical companies listed on the IDX for the period 2014-2018, 2). Solvability as proxied by DER has a significant effect on share prices in pharmaceutical companies listed on the IDX for the period 2014-2018, 3). Profitability as proxied by ROA has a significant effect on share prices in pharmaceutical companies listed on the IDX for the period 2014-2018, 4). CR, DER. and ROA simultaneously have significant effect on stock price in pharmaceutical companies listed on the IDX for the period 2014-2018. Implications of this study are: more solvable and more profitable the company, raises their share price. It needs management’s ability to maintain DER and ROA fot a better result on share prices.
Penyuluhan Kewirausahan: Peningkatan Skala Usaha UKM Kelompok Batik Giri Wastra Pura Girilayu Kecamatan Matesih Kabupaten Karanganyar Kun Ismawati; Jani Kusanti; Giyono Giyono; Ambyah Atas Aji; Muflik Malikun; Savitri Savitri
Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Vol. 2 No. 3 (2023): Juli : Jurnal Inspirasi Mengabdi Untuk Negeri
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/sejahtera.v2i3.1069

Abstract

Community service activities at the Faculty of Economics, University of Surakarta (UNSA) are intended to provide practical solutions for community entrepreneurship activities. This community service activity helps solve business management problems for the community; besides that it can provide practical knowledge to the public regarding the application of accounting economics through counseling activities. The community service held by the UNSA Faculty of Economics took place in Girilayu Village, Matesih District, Karanganyar Regency. The basic problem faced by partners is business management including financial management, human resources, and marketing. The results of this UNSA Faculty of Economics community service activity can help increase the professionalism of partner businesses and are expected to stimulate the growth of new entrepreneurs.
STRATEGI PENGEMBANGAN BISNIS BAGI UMKM DUSUN TEPOS DESA SEWUREJO KECAMATAN MOJOGEDANG KABUPATEN KARANGANYAR Rohwiyati; Kim Budiwinarto; Juni Trisnowati; Praptiestrini; Kun Ismawati; Dewi Pujiani; Laila Nur Aini; Tony
SURAKARTA ABDIMAS JOURNAL Vol. 1 No. 1 (2022): Surakarta Abdimas Journal
Publisher : FAKULTAS EKONOMI UNIVERSITAS SURAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52429/saj.v1i1.101

Abstract

Tujuan dalam kegiatan pengabdian masyarakat di Desa Sewurejo adalah memberikan wacana kepada pelaku bisnis Usaha Mikro Kecil dan Menengah (UMKM) terhadap pentingnya melakukan strategi dalam rangka mengantisipasi adanya dampak dari pandemi. Kegiatan pengabdian masyarakat dilakukan dengan memberikan penyuluhan entrepreneurship antisipasi dampak pandemi bagi pelaku bisnis UMKM Dusun Tepos Desa Sewurejo Kecamatan Mojogedang Kabupaten Karanganyar. Kegiatan penyuluhan dilaksanakan di rumah Bapak Kepala Dusun Tepos dengan dua metode, yaitu presentasi dan tanya jawab. Evaluasi keberhasilan dari kegiatan pengabdian kepada masyarakat ini ditunjukkan oleh beberapa indikator, yaitu banyaknya peserta yang mengikuti kegiatan yang terdiri dari pelaku bisnis berbagai bidang, yaitu makanan, pertanian, dan peternakan. Disamping itu, peserta sangat antusias mengikuti kegiatan dari awal sampai akhir. Suasana tanya jawab (diskusi) berjalan seru karena banyak peserta yang mengajukan pertanyaan. Keinginan peserta agar kegiatan ini bisa dilanjutkan lagi pada periode mendatang. Kata Kunci: pengembangan bisnis, pemasaran online, UMKM, media sosial. Abstract The aim of the community service activities in Sewurejo Village is to provide discourse to Micro, Small, and Medium Enterprises (MSMEs) business actors on the importance of implementing strategies to anticipate the pandemic's impact. Community service activities are carried out by providing entrepreneurship counseling in anticipation of the impact of the pandemic for MSME business people in Tepos Hamlet, Sewurejo Village, Mojogedang District, Karanganyar Regency. The counseling activity was carried out at the house of the Head of Tepos Hamlet using two methods, namely presentation and question and answer. Evaluation of the success of this community service activity is shown by several indicators, namely the number of participants who took part in the activity consisting of business people in various fields, namely food, agriculture, and animal husbandry. Besides that, the participants were very enthusiastic about the activity from start to finish. The question and answer (discussion) atmosphere was lively because many participants asked questions. Participants wish that this activity can be continued again in the coming period. Keywords: business development, online marketing, MSMEs, social media.
PENDAMPINGAN DAN PEMBINAAN ANALIS PASAR IKM GERABAH/ KERAMIK DI DESA MELIKAN KECAMATAN WEDI KABUPATEN KLATEN Titik Purwanti; Agung N Jati; Oki Kuntaryanto; Syarifah Aini; Zuyina Luklukaningsih; Anna Febrianty; Anis Marjukah; Abdul Haris; Kun Ismawati; Endang Wulandari; Nawang Kalbuana
SURAKARTA ABDIMAS JOURNAL Vol. 2 No. 1 (2023): Surakarta Abdimas Journal
Publisher : FAKULTAS EKONOMI UNIVERSITAS SURAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52429/saj.v2i1.168

Abstract

Abstract The marketing of pottery is getting better because the successors of these SMEs are no longer stuttering technology, they have made sales through various social media, there are even young pottery entrepreneurs who have been able and concentrated on selling their pottery abroad, although the standard of pottery for export must meet the requirements and high standards, so it requires painstakingness as well as caution in its manufacture. The problems experienced by partners are 1) Melikan Village has the potential to develop pottery products, moreover pottery is one of Klaten's brand images (precisely Melikan Wedi village), how to prepare an effective marketing strategy, 2) Pottery in Melikan Village, Wedi District, still has potential and still exists, for that it needs to be supported how pottery marketing can be improved so as to accelerate growth, 3) how to make Melikan Wedi pottery SMEs able to compete with competitors. The objectives of this assistance and coaching are 1) to prepare an effective marketing strategy, 2) to accelerate growth, 3) to be able to compete with competitors. The methods applied to overcome partner problems are a) providing educational provision of mentoring, coaching training so that Melikan pottery SMIs are able to analyse their marketing, b) organising mentoring, training on better marketing methods to produce more effective marketing, c) providing training to pottery human resources in order to strengthen the human resources of Melikan pottery SMIs to be able to compete with other pottery competitors. The targets and outcomes achieved in this mentoring and coaching programme are to provide an identity as a pottery craftsman who is able to compete and continue to grow into a solid pottery SMI, provide direction and guidance to focus on pottery marketing analysis programmes and coaching of stakeholders as well as the effectiveness of pottery marketing. Keywords: Pottery, Tilted Round, Glaze, Melikan Village.
PROFITABILITY OF FOOD AND BEVERAGES COMPANIES IN INDONESIA Kun Ismawati; Juni Trisnowati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i4.6642

Abstract

The effectiveness of good management can guarantee a maximum profit through sales and investment. Profitability is one of the tools to assess it. There are not many studies that highlight profitability as proxied by Return in Assets (ROA) and use independent variables in the form of Debt to Assets Ratio (DAR), Debt to Equity Ratio (DER), and Longterm Debt to Equity Ratio (LtDER). Some research about profitability proxied by ROA still showed different results among each other. The purpose of this study was to examine the effect of DAR, DER, and LtDER on ROA on food and beverage companies in Indonesia both partially and simultaneously. Data obtained from the Indonesia Stock Exchange (IDX) in the form of annual financial statements. The research sample included 36 time series data from 9 food and beverage companies during the period of 2016 to 2019. Data analysis using multiple linear regression, t-test, F test, and the coefficient of determination. The result of the study stated: 1) DAR has a negative significant effect on ROA, 2) DER has a negative effect but not significant on ROA, 3) LtDER has a significantly positive effect on ROA, 4) DAR, DER, and LtDER have significantly positive effect on ROA simultaneously. Those results illustrate that the higher ratio of DAR and DER will decrease ROA; on the contrary, the higher LtDER will increase ROA. Those results are important for stakeholders in their decision making process to maximize profits.
Co-Authors Abdul Haris Agung N Jati Ambyah Atas Aji Anis Marjukah Anna Febrianty Darmanto Darmanto Dewi Pujiani Eka Putri Kristianasari Endang Wulandari Giyono Giyono Ivan Andalenta Jani Kusanti Juni Trisnowati Juni Trisnowati Kalbuana, Nawang Kim Budiwinarto Laila Nur Aini Muflik Malikun Nadia Maharani KIswanto Putri Oki Kuntaryanto Praptiestrini Rizka Herrera Vianastie Rohwiyati Rohwiyati Savitri Savitri Syarifah Aini Titik Purwanti Tony Wahjoe Mawardiningsih Yanita Hendarti Zuyina Luklukaningsih