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All Journal Jurnal Ilmiah Akuntansi dan Humanika SINERGI: Jurnal Ilmiah Ilmu Manajemen IJEBD (International Journal Of Entrepreneurship And Business Development) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Terapan Manajemen dan Bisnis Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Ilmu Manajemen Advantage Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Empowerment Society Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen International Journal of Accounting and Management Research (IJAMR)
Ratna Wijayanti Daniar Paramita
Sekolah Tinggi Ilmu Ekonomi Widya Gama Lumajang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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IMPACT ON PROFIT, CASH FLOW, COMPANY SIZE AND FINANCIAL DISTRESS Liza Zuhrianto; Sri Mulyani; Ratna Wijayanti Daniar Paramita
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 4 No. 1 (2020): January 2020
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v4i1.561

Abstract

The purpose of this study was to determine the effect of earnings, cash flow, and firm size on the financial distress of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2016-2018. This type of research is quantitative research. The type of data in this study is secondary data. Data analysis techniques used multiple linear regression analysis. This study uses a purposive sampling technique to get samples according to specified criteria. The number of samples selected based on the criteria in this study is 32 companies with a population of 38 manufacturing companies in the consumer goods industry sector, which are listed on the Indonesia Stock Exchange in 2016-2018. The results showed that profits measured using a return on assets affect financial distress
THE EFFECT OF LEVERAGE, SALES GROWTH AND PROFITABILITY ON TAX AVOIDANCE Mariyani Putri Umar; Ratna Wijayanti Daniar Paramita; Muchamad Taufiq
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 5 No. 1 (2021): January 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of leverage, sales growth and profitability on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. This study uses a quantitative approach method. The population in this study were 181 companies. The sampling technique used was purposive sampling method, in order to obtain 47 companies that met the criteria for 2017-2019. The results of this study can be concluded that: 1) Leverage has a negative effect on tax avoidance. The higher the company's debt, the less risk of tax avoidance. 2) Sales growth has no effect on tax avoidance because increased sales growth is an opportunity to increase high profits so that they are able to make tax payments. 3) Profitability no effect on tax avoidance due to the higher profitability, then further reduce the rate of tax avoidance a company.
THE EFFECT OF LEVERAGE, EARNINGS PER SHARE, AND DIVIDEND POLICY ON COMPANY VALUE Fais Indriani Maulidina; Ratna Wijayanti Daniar Paramita; Muchamad Taufiq
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 5 No. 2 (2021): July 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v5i2.693

Abstract

This study aims to determine the effect of leverage, earnings per share, and dividend policy on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. This study uses a quantitative approach method. The population in this study were 182 companies. sampling technique using purposive sampling method, in order to obtain 38 companies that meet the criteria for 2017-2019. The results of this study conclude that: 1) Leverage has no effect on firm value because the company uses more capital to fund its assets than debt. 2) Earnings per share does not affect the value of the company because the increase and decrease in earnings per share will not affect the value of the company, but is influenced by other factors. 3) Dividend policy has a significant effect on firm value because the higher the dividend policy, the more regular dividends will be distributed by the company, this will make investors interested in investing.
Taman Baca Anak: Pengembangan Literasi Kearifan Lokal Ratna Wijayanti Daniar Paramita
IMPOWERMENT SOCIETY Vol 1 No 02 (2018): Agustus
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/eps.v1i02.300

Abstract

Taman bacaan anak ini merupakan taman bacaan yang didirikan dengan sasaran anak-anak usia pra sekolah dan usia TK dan lokasi taman bacaan inipun berada pada lokasi sekolah Paud dan posyandu. Keberadaan taman bacaan ini cukup mendapat respon dan diminati anak-anak baik pada buku-buku cerita anak dan permainan eduktif karena sebagai sesuatu yang tidak mereka miliki di rumah. Sehingga keberadaan taman bacaan ini tidak hanya sebagai sarana belajar tetapi juga sarana bermain anak-anak. Permasalahan yang dihadapi pada taman bacaan ini adalah minimnya koleksi buku-buku, sarana dan prasarana yang belum memadai serta manajemen pengelolaan taman bacaan yang masih rendah. Target yang akan dicapai di dalam pengabdian bagi masyarakat ini adalah berupa pencapaian tujuan umum kegiatan pengabdian masyarakat yaitu untuk pengembangan taman bacaan anak. Untuk mencapai tujuan tersebut rencana kegiatan ini adalah berupa: memberikan penyediaan sarana dan prasarana meliputi penambahan koleksi buku-buku, penyediaan rak tempat buku, penyediaan sarana permaianan edukatif, desain tempat untuk memberikan kenyamanan pada anak-anak ketika berada di taman bacaan tersebut. Disamping itu juga memberikan pelatihan manajemen terkait pengelolaan dan pemeliharaan buku-buku serta pelatihan penggunaan permainan edukatif. Diharapkan menjadi tempat pengembangan budaya literasi dengan tidak menghilangkan kearifan lokal.
Business Location Planning Assistance: Preservation of Traditional Culture of Kampoeng Batara Banyuwangi Riza Bahtiar Sulistyan; Ratna Wijayanti Daniar Paramita
IMPOWERMENT SOCIETY Vol 4 No 1 (2021): February
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/eps.v4i1.634

Abstract

The era of the Covid-19 pandemic reduced many forms of business of the Indonesian people and as a result the economy also declined. During the pandemic, many people have been exposed to the products produced by the Banyuwangi people. This area is better known for its culture, one of which is the traditional children's playground culture which is preserved in Kampoeng Batara. In supporting the preservation of this culture, various bamboo handicraft businesses have been developed. The problem that occurs is that the production results quickly mushroom when stored for a long time. A Focus Group Discussion (FGD) has been conducted with the originators of Kampoeng Batara. The result is planning to make a storage place for bamboo handicraft production with proper air circulation and at the same time planning a heating machine to reduce the moisture content contained in the bamboo. In addition, it is also planned to build a toga garden so that children who play and the community feel comfortable in Kampoeng Batara. Part of the bamboo handicraft production will be donated in preserving the traditional culture of children's traditional playgrounds.
Income Smoothing: Apakah Ukuran Perusahaan Memoderasi? Ratna Wijayanti Daniar Paramita; Isarofah
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 2 No. 1 (2016): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1053.953 KB) | DOI: 10.33795/jraam.v2i1.93

Abstract

This study aims to analyse whether the firm size become variable moderation to influence profitability, leverage and dividend policy toward income smoothing. This research has an underlying idea that income smoothing practices often undertaken with the aim of attracting investors, but it would need to be re-examined what factors affecting the practice of smoothing earnings and whether the size of the company will strengthen or weaken the income smoothing practices. The sample used are 26 manufacturing companies listed on the Stock Exchange in 2010-2014. The result showed that the size of the company became a moderating variable for leverage on income smoothing. On the contrary, for the profitability and dividend policy on income smoothing, company size not became moderating variable. Abstrak Penelitian ini bertujuan untuk menganalisa apakah ukuran perusahaan merupakan variabel moderasi untuk pengaruh profitabilitas, leverage dan kebijakan deviden terhadap income smoothing. Penelitian ini didasari oleh pemikiran bahwa praktik perataan laba seringkali dilakukan dengan tujuan menarik minat investor; namun perlu kiranya diteliti kembali faktor-faktor yang mempengaruhi praktik perataan laba dan apakah besar kecilnya perusahaan akan memperkuat atau memperlemah praktik perataan laba tersebut. Sampel penelitian ini adalah 26 perusahaan manufaktur yang terdaftar di BEI tahun 2010-2014. Hasil analisis menunjukkan bahwa ukuran perusahaan hanya menjadi variabel moderasi untuk pengaruh variabel leverage terhadap perataan laba. Sedangkan, untuk variabel profitabilitas dan kebijakan dividen terhadap perataan laba, ukuran perusahaan tidak menjadi variabel moderasi.
Community Empowerment in the Middle of the Covid-19 Pandemic through Pawon Urip and Management Waste Bank Cahyaningati, Retno; Paramita, Ratna Wijayanti Daniar; Ana, Selvia Roos; Wiyono, Mokhamad Wimbo
IMPOWERMENT SOCIETY Vol 5 No 2 (2022): August
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/eps.v5i2.854

Abstract

The existence of Covid 19 has paralyzed the world economy, including several MSME businesses out of business. The existence of Large-Scale Social Restrictions (PSBB) requires people to stay at home. To overcome problems in the food sector in the midst of the Covid-19 pandemic, the Lumajang Regency PKK Mobilizing Team initiated the formation of the Pawon Urip Program. The purpose of this Community Service Activity is to support the Pawon Urip TP-PKK Lumajang Regency Program to improve food sufficiency and community welfare. Activities carried out in this Community Service include, firstly, providing training and assistance in plant cultivation. Second, optimizing the management of the Waste Bank. Thirdly, training and mentoring on the utilization of used cooking oil waste into goods of sale value in the form of biodiesel. Community Service activities have been running smoothly. This activity certainly provides great benefits to the community, from here the community can carry out plant cultivation well, knowledge of Waste Bank management is increasing so that they can do simple bookkeeping, even saving and buying and selling waste has become the culture of the local community. Furthermore, the community can also produce biodiesel independently, as a more economical and efficient substitute.
Batik Training, an Effort to Increase the Income of Papring Kampoeng Batara Neighborhood Community in Kalipuro District, Banyuwangi Regency Rahmawati, Rahmawati; Paramita, Ratna Wijayanti Daniar; Nurlaela, Siti; Pujiasmanto, Bambang; Handayani, Sarah Rum; Rudianto, Rudianto; Supriyono, Edy; Arifah, Siti
IMPOWERMENT SOCIETY Vol 6 No 2 (2023): August
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/eps.v6i2.1094

Abstract

This community service activity aims to provide knowledge and experience to the Papring Village community regarding innovation and natural coloring of papring batik. This activity was carried out with a counseling/lecture model about batik, design innovation, and the advantages of natural colors in batik. Furthermore, in this activity there was also practice in making batik designs and practice in making color mixtures as well as the coloring process. In this activity, the participants who took part in the activity were Papring Village community members who were members of Papring UMKM in Kampoeng Batara. Some of the universities involved in this activity are UNS Surakarta, ITB Widya Gama Lumajang, UNY, and UNIPI Tangerang. This activity was sponsored by BI Jember. This activity is expected to increase the income and economy of the Papring Village community through innovation in batik design and batik coloring, which makes Papring Batik products of higher quality. Thus, it can increase the sales turnover of Batik Papring and further improve the economy of the Papring Village community.
The Role of Corporate Social Responsibility and Environmental Performance on the Company's Financial Performance Yulianti, Ani; Paramita, Ratna Wijayanti Daniar; Ana, Selvia Roos; Jualiasari, Deni; Sochib, Sochib
International Journal of Accounting and Management Research Vol. 6 No. 2 (2025): September 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v6i2.1718

Abstract

This research aims to test and analyze the influence of corporate social responsibility and environmental performance on the company's financial performance. This type of research is a descriptive quantitative research and uses secondary data. The population of this study is manufacturing companies that meet the requirements and operate from 2021 to 2023 The research sampling technique was carried out by purposive sampling method. The manufacturing companies that were the research sample that met the criteria amounted to 25 companies in a 3-year period. This study used multiple linear regression analysis and hypothesis testing. The results of this research hypothesis test show that corporate social responsibility has a positive effect on financial performance, where the company has managed the effectiveness of its resources well. And environmental performance also has a significant effect on the company's financial performance.
Co-Authors Ana, Selvia Roos Bambang Pujiasmanto Cahyaningati, Retno Edy Supriyono Ery Hidayanti Ery Hidayanti Fais Indriani Maulidina Isarofah Isarofah, - Joko Setiyo Jualiasari, Deni Liza Zuhrianto Mariyani Putri Umar Maulidina, Fais Indriani Muchamad Taufiq Muchamad Taufiq Muhaimin Dimyati Muhammad Dimyati Noviansyah Rizal Rahmawati, Rahmawati Riza Bahtiar Sulistyan Rudianto Rudianto Sarah Rum Handayani Siti Arifah Siti Nurlaela Sochib Sochib, Sochib Sri Mulyani Sri Mulyani Umar, Mariyani Putri Wiyono, Mokhamad Wimbo Yulianti, Ani Zuhrianto, Liza