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All Journal IJEBD (International Journal Of Entrepreneurship And Business Development) INVENTORY: JURNAL AKUNTANSI Journal of Applied Science, Engineering, Technology, and Education Journal of Innovative and Creativity
Lis Setyowati
STIE PEMUDA SURABAYA
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Overarticulator on Contoid [r] Indonesian Deaf Children Abu Darim; Bambang Yulianto; Nuryadi Nuryadi; Lis Setyowati; Etty Widawati; Kurniawati Kurniawati
Journal of Applied Science, Engineering, Technology, and Education Vol. 1 No. 2 (2019)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.166 KB) | DOI: 10.35877/454RI.asci1257

Abstract

This research aims at describing overarticulator contoid [r] deaf children Indonesia. This research uses the qualitative descriptive method. Data researched is overartikulator contoid [r] deaf children. The source of data is the son of deaf SLB-B on kindergarten groups A deaf bit heavy. Data collection is done with the data source mimicked speech researcher and teacher or when pronouncing vocabulary list Containing contoid [r]. The collection of data using techniques of natural observation, observation, participation, of a scheduled Fishing fishing substitution, recording, record-keeping, and field. Data analysis using the method in accordance with the technique of determining element is broken. Based on data analysis, contoid [r] resulting in two groups of deaf children. The Union, contoid [r] generated anyway. [r], [«r«r], [arer], [rr], [l], [ll], [«l], [l«], and [et]. Second, contoid [r] produced change. In two of the group, contoid [r] created by [r], [ The results contain the differences distinguishing characteristic on the basis of the representation and the representation of contoid phonetic [r]. In the difference that happens overarticulator contoid [r] which does not occur on other contoids. From an overarticulator, it changes the sounds anaptiksis, reduplication, and contoid attenuation [r].
The Effect Of Good Corporate Governance on Financial Performance in PT X Nuryadi Nuryadi; Lis Setyowati; Syamsul Arifin; Siswohadi Siswohadi
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 3 No 2 (2020): March 2020
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.421 KB) | DOI: 10.29138/ijebd.v3i2.1010

Abstract

Purpose: This paper aims to The Effect Of Good Corporate Governance On Financial Performance In PT X. Design/methodology/approach: The method used is statistic-descriptive and the design used is cross sectional. Findings: 2 hypotheses are while the other is accepted. Research limitations/implications: Variables considered in this transparency of financial statements, management of alms funds and social funds, the reputation of the foundation, trust. The scope of analysis techniques used are multiple linear regression, F significance test, t significance test, multiple correlation coefficient (R), and multiple determination coefficient (R2). Practical implications: Results show that from the 2 hypotheses proposed. Originality/value: This paper is original. Paper type: This paper can be categorized as a case study.
How Operating Expense And Revenue Budgets Influence Financial Performance: An Analysis Through Return On Assets Setyowati, Lis; Nuryadi, Nuryadi; Sari, Dian; Darim, Abu; Widjatmiko, Andrik Gastri; Hadiwijaya, Ony Thoyib
INVENTORY: JURNAL AKUNTANSI Vol. 9 No. 1 (2025): INVENTORY
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v9i1.22250

Abstract

The purpose of the study was to determine the effect of operating cost budgets and revenue budgets on financial performance based on the return on assets (ROA) ratio at PT Wijaya Tirta Makmur, there are three variables, namely operational cost budgets (X1), revenue budgets (X2), and ROA (Y). The abstract contains a brief description of the purpose: describes the objectives and hypotheses of the research. Methods: describes the essential features of the research design, data, and analysis. It may include the sample size, geographic location, demographics, variables, controls, conditions, tests, descriptions of research design, details of sampling techniques, and data gathering procedures. Results: describes the key findings of the study, including experimental, correlational, or theoretical results. It may also provide a brief explanation of the results. Implications: show how the results connect to policy and practice and provide suggestions for follow-up, future studies, or further analysis. Additional materials: notes the number of references, tables, graphs, exhibits, test instruments, appendixes, or other supplemental materials in the paper. Also, the abstract must be written in a single paragraph in English, max 250 words. With the verification method, the sample used is the company's Return on Assets (ROA), operational cost budgets and revenues in the 2016-2020 period. Using secondary data, the data collection technique is a documentation technique. The data analysis technique used multiple linear regression analysis with SPSS version 16 program. The conclusion of this study is that partially the operational cost budget has no effect on ROA but the income budget has an effect on ROA. Simultaneously both have an effect on ROA. Shows the results of the R square value of 0.984.
Analisis Budaya Pembelian Pakaian Bekas Thrifting Dalam Mengelola Keuangan Konsumen Di Surabaya Vitaloka Nova Anggraeni; Komarun Zaman; Lis Setyowati
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.7214

Abstract

Penelitian ini bertujuan menganalisis budaya pembelian pakaian bekas (thrifting) dan kaitannya dengan pengelolaan keuangan konsumen di Surabaya. Fenomena thrift berkembang pesat terutama di kalangan generasi muda, dipengaruhi faktor ekonomi, gaya hidup, dan kesadaran lingkungan. Metode penelitian menggunakan pendekatan kualitatif dengan studi kasus pada UMKM Yuna Nata Shop. Data dikumpulkan melalui wawancara mendalam, observasi, dan dokumentasi, lalu dianalisis dengan teknik coding tematik. Hasil penelitian menunjukkan bahwa motivasi utama konsumen dalam berbelanja thrift adalah faktor ekonomi dan gaya hidup. Konsumen berusia 18–30 tahun cenderung memilih thrift karena harga yang lebih murah, keunikan produk, serta fleksibilitas dalam mengekspresikan identitas diri. Thrifting membantu konsumen menekan pengeluaran bulanan, mengalokasikan dana untuk kebutuhan lain, serta meningkatkan kesadaran pengelolaan keuangan. Namun, kesadaran terhadap aspek lingkungan masih rendah. Kesimpulan penelitian ini menegaskan bahwa thriftingbukan sekadar tren mode, tetapi strategi finansial generasi muda di kota besar. Temuan ini dapat menjadi rujukan bagi akademisi, pelaku usaha, dan pembuat kebijakan dalam memahami budaya konsumsi dan potensi ekonomi sirkular.
Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan Perusahaan Pada PT Avia Avian Tbk Silvya romadloni nur Tsalasaini; Komarun Zaman; Lis Setyowati
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.8112

Abstract

Tujuan penelitian ini adalah untuk mengukur kinerja keuangan perusahaan dilihat dari aspek likuiditas, solvabilitas, aktivitas, dan profitabilitas. Jenis penelitian yang digunakan adalah penelitian kualitatif dengan metode deskriptif. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan PT Avia Avian Tbk periode 2021-2024, sedangkan teknik pengumpulan data dilakukan melalui metode dokumantasi laporan keuangan. Hasil penelitian menunjukkan bahwa PT Avia Avian Tbk memiliki tingkat likuiditas yang sangat tinggi dan struktur pemodalan yang relatif aman, namun kinerja pada aspek aktivitas dan profitabilitas masih belum optimal. Rasio likuiditas berada jauh di atas standar industri. Sedangkan rasio solvabilitas, rasio aktivitas dan rasio profitabilitas masih berada di bawah standar industri, menunjukkan bahwa efisiensi pengelolaan aset serta kemampuan perusahaan dalam menghasilkan laba masih tergolong rendah.
Co-Authors Abu Darim Bambang Yulianto Darim, Abu Dian Sari Etty Widawati Komarun Zaman Kurniawati Kurniawati Nuryadi Nuryadi Nuryadi Nuryadi Nuryadi Nuryadi Ony Thoyib Hadiwijaya Reza Duta Apriliyanto Silvya romadloni nur Tsalasaini Siswohadi Siswohadi Syamsul Arifin Vitaloka Nova Anggraeni Widjatmiko, Andrik Gastri