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Karunia Zuraidaning Tyas
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PENGARUH EPS (EARNING PER SHARE), PER (PRICE EARNING RATIO), NPM (NET PROFIT MARGIN), DAN FINANCIAL DISTRESS TERHADAP HARGA SAHAM Melia Ayu Lestari; Anastasia Anggarkusuma Arofah; Karunia Zuraidaning Tyas
Perwira Journal of Economics & Business Vol 6 No 1 (2026)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/bgt84s10

Abstract

This study aims to empirically test the effect of EPS (Earning Per Share), PER (Price Earning Ratio), NPM (Net Profit Margin), and Financial Distress on stock prices. The type of research used is quantitative. The population of this study was 31 trading companies in the retail trade subsector listed on the Indonesia Stock Exchange in 2020-2023, while the sample of this study was 12 companies selected using a purposive sampling technique, so that the total sample that can be used for 4 years is 48 samples. The type of data used is secondary data. The data collection techniques used were literature study and documentation study. The data analysis technique used multiple linear regression analysis with the help of the SPSS application version 25. The results of this study indicate that EPS has a partial positive effect on stock prices, PER has a positive effect on stock prices, NPM has no effect on stock prices, and Financial Distress has no effect on stock prices.
PENGARUH FINANCIAL STABILITY, FINANCIAL TARGETS, EXTERNAL PRESSURE, INEFFECTIVE MONITORING, DAN CHANGE IN AUDITOR TERHADAP FINANCIAL STATEMENT FRAUD Helliyana Saputeri; Karunia Zuraidaning Tyas; Aning Fitriana
Perwira Journal of Economics & Business Vol 6 No 1 (2026)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/8h798s51

Abstract

Financial statement fraud is an intentional act committed by company staff that results in the presentation of inaccurate information or the omission of material information in financial reporting. This study aims to empirically examine the effect of financial stability, financial targets, external pressure, ineffective monitoring, and change in auditor on financial statement fraud. The study population was 95 foods and beverages manufacturing companies listed on the Indonesia Stock Exchange from 2021 to 2024. The sample size was 29 companies selected using purposive sampling, resulting in a total sample size 116 over a four-year period. Multiple linear regression analysis was used for data analysis. The results indicate that financial stability, financial targets, external pressure have a positive effect on financial statement fraud, while ineffective monitoring and change in auditor have no effect on financial statement fraud. Therefore, financial stability, financial targtes, external pressure indicate that both internal and external financial pressure can encourage management to commit fraud in financial reporting. Meanwhile, ineffective monitoring and change in auditor require strengthening internal control systems and increasing financial transparency, espicially in situations of high financial pressure, to minimize the risk of financial statement fraud.
PENGUATAN LITERASI AKUNTANSI PENERAPAN PENCATATAN DIGITAL DAN PENYUSUNAN LAPORAN KEUANGAN DASAR UMKM OLAHAN NANAS Karunia Zuraidaning Tyas; Anastasia Anggarkusuma Arofah; Aning Fitriana; Dyah Supriatin; Nugroho Budi Wirawan
Aspirasi Masyarakat Vol 3 No 2 (2026): Juli
Publisher : ICON Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71154/jg5c6869

Abstract

UMKM berbasis olahan hasil pertanian khususnya olahan nanas menjadi salah satu sektor unggulan yang memiliki potensi besar untuk dikembangkan di Kabupaten Purbalingga. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan literasi akuntansi melalui penerapan pencatatan digital dan penyusunan laporan keuangan dasar pada UMKM olahan nanas di Kabupaten Purbalingga. Kegiatan dilaksanakan dengan pendekatan partisipatif dan aplikatif, yang melibatkan secara langsung pelaku UMKM dalam setiap tahapan pelaksanaan. Tahapan kegiatan meliputi tahap persiapan, tahap pelaksanaan pelatihan, tahap pendampingan, dan tahap evaluasi. Hasil kegiatan menunjukkan peningkatan literasi keuangan peserta yang diukur dalam pre-test dan post-test. Rata-rata pre-test sebesar 40% meningkat menjadi 83% dalam post-test yang diukur dalam 7 indikator penilaian. Kegiatan ini menunjukkan bahwa integrasi antara pencatatan keuangan digital dan penyusunan laporan keuangan sederhana merupakan strategi yang efektif dalam mengoptimalkan pengelolaan keuangan UMKM. Pelaku UMKM olahan nanas disarankan dapat secara konsisten menerapkan pencatatan keuangan digital dalam aktivitas usaha sehari-hari sehingga pengelolaan keuangan menjadi lebih tertib, transparan, dan akurat.
The Influence of Supply Chain-Based Green Accounting (Scope 3 Emissions) on Company Sustainability Performance Karunia Zuraidaning Tyas; Anastasia Anggarkusuma Arofah; Ummi Auliya Tusa'adah
International Journal Business and Entrepreneurship Vol 3 No 2 (2026): July
Publisher : ICON Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71154/f7nw7644

Abstract

This research is motivated by the increasing demand for carbon emission transparency, particularly Scope 3 emissions, which reflect the environmental impacts of a company's entire supply chain, but are still not optimally disclosed in Indonesia. This study aims to analyze the effect of Scope 3 Emission Disclosure on Sustainability Performance, with Sustainable Supply Chain Performance as a mediator. This study uses a quantitative approach with an explanatory research type. Data were obtained from annual reports and sustainability reports of companies listed on the Indonesia Stock Exchange for the 2021–2024 period using a purposive sampling technique, resulting in 55 companies or 220 observations (firm-year). Data analysis was performed using the Partial Least Squares-based Structural Equation Modeling (SEM-PLS) method. The results show that Scope 3 Emission Disclosure has a positive and significant effect on Sustainable Supply Chain Performance and Sustainability Performance. In addition, Sustainable Supply Chain Performance also has a positive effect on Sustainability Performance and is able to mediate the relationship between Scope 3 Emission Disclosure and Sustainability Performance. These findings suggest that carbon emissions disclosure will be more effective in improving sustainability performance if accompanied by the implementation of sustainable supply chain practices. This research contributes to the development of supply chain-based green accounting and offers practical implications for companies in improving the quality of sustainability reporting and management
Peningkatan Kapasitas Digitalisasi Pemasaran dan Keuangan pada UMKM Almeidah Food di Desa Siwarak Kabupaten Purbalingga Dyah Supriatin; Karunia Zuraidaning Tyas; Siti Nasiroh; Devi Yuliana Sari; Abdul Nur Fansyah
Jurnal Masyarakat Madani Indonesia Vol. 5 No. 1 (2026): Februari
Publisher : Alesha Media Digital

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59025/drzwft20

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan sektor strategis yang berperan penting dalam perekonomian nasional dengan kontribusi terhadap Produk Domestik Bruto sebesar 61% dan penyerapan tenaga kerja mencapai 97%. Namun, pesatnya perkembangan teknologi menuntut pelaku UMKM untuk beradaptasi melalui digitalisasi agar tetap kompetitif. Almeidah Food, sebuah usaha mikro pengolah nanas di Desa Siwarak, Kecamatan Karangreja, Kabupaten Purbalingga menghadapi kendala dalam pemasaran digital dan system pencatatan keuangan yang masih dilakukan secara manual sehingga menghambat perluasan pasar dan efisiensi usaha. Untuk mengatasi permasalahan tersebut, kegiatan pengabdian ini dilaksanakan melalui beberapa tahapan: sosialisasi, pelatihan pemasaran digital dan system keuangan berbasis excel serta google sheet, penerapan teknologi, pendampingan, dan evaluasi. Tujuan kegiatan ini adalah meningkatkan literasi digital dan kemampuan manajerial Almeidah food agar mampu memasarkan produk secara daring dan mengelola keuangan secara sistematis. Hasil kegiatan ini menunjukkan peningkatan kemampuan dalam mengelola marketplace, penggunaan website usaha, serta penerapan system keuangan digital. Selain itu, penjualan produk meningkat sekitar 30% setelah pelatihan. Kesimpulannya, digitalisasi terbukti efektif dalam memperkuat kapasitas manajemen dan daya saing UMKM di pedesaan secara berkelanjutan karena mitra kini mulai menerapkan pencatatan digital rutin setiap minggu serta pemanfaatan marketplace sebagai kanal pemasaran tetap.
PERGANTIAN AUDITOR DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT DENGAN PERUBAHAN MANAJEMEN SEBAGAI VARIABEL MODERASI Destin Alfianika Maharani; Karunia Zuraidaning Tyas; Shella Rizqi Amelia; Fitriyanti Alfianika Fitriyanti
JURNAL AKUNTANSI Volume 20, Nomor 2, November 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v20i2.16854

Abstract

Financial reports as a form of company accountability to stakeholders related to the company's operations during a period require competent and independent external parties. External parties that can be used by the company are external auditors or public accountants or KAP auditors. The use of external auditors will later provide opinions on financial reports based on the auditor's code of ethics and work standards. In selecting external auditors, there are various factors that can influence, for example company policies and government regulations. This study aims to determine the effect of changing auditors and audit committees on audit quality with management changes as a moderating variable. After data analysis, the results obtained were that changes in auditors and audit committees had a positive effect on audit quality, changes in management had no effect on audit quality. Meanwhile, changes in management as a moderating variable obtained the results that changes in management can be used as a moderating variable between the audit committee and audit quality, while changes in management were not proven to moderate the effect of changes in auditors on audit quality.
PELATIHAN MANAJEMEN USAHA DAN KEUANGAN KARYAWAN KOPERASI SIMPAN PINJAM Karunia Zuraidaning Tyas; Hana Afifah; Juli Handayani; Anastasia Anggarkusuma Arofah; Nugroho Budi Wirawan
Perwira Journal of Community Development Vol 2 No 2 (2022)
Publisher : Unperba Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjcd.v2i2.73

Abstract

Pengabdian pada masyarakat dilakukan dengan tujuan memberikan pengenalan manajemen usaha bagi pengurus dan karyawan koperasi simpan pinjam. Pengenalan manajemen usaha diharapkan mampu meningkatkan kompetensi pengurus dan karyawan terutama dalam menjalankanfungsi-fungsi manajemen usaha baik dari pemasaran, keuangan maupun sumber daya manusia. Metode kegiatan ini berupa pengenalan konsep manajemen usaha dan peranannya dalam membangun keunggulan bersaing. Pengurus dan karyawan diberi pemahaman tentang fungsi-fungsi manajemen usaha baik dari pemasaran, keuangan maupun sumber daya manusia dalam rangka meningkatkan kemampuan pengurus dan karyawan dalam manajemen koperasi. Kegiatan Pengabdian dilaksanakan dengan metode tatap muka. Pelaksanaan kegiatan dilaksanakandengan cara ceramah konsep-konsep fungsi-fungsi manajemen usaha dan aplikasinya dalam koperasi. Kegiatan Pengabdian terlaksana dengan baik dan lancar. Peserta antusias mendiskusikan permasalahan manajemen yang dihadapi di koperasi simpan pinjam.
Business Forecasting Analysis at Aneka Tambang Karunia Zuraidaning Tyas
Perwira Journal of Economics & Business Vol 2 No 1 (2022)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v2i1.81

Abstract

Penelitian ini bertujuan untuk mengetahui peramalan penjualan tahun 2017–2019 berdasarkan penjualan tahun 2014 – 2016. Untuk memenuhi kebutuhan konsumen, manajemen perusahaan membuat peramalan. Dengan peramalan, maka perusahaan dapat mencapai tujuan dan mengambil keputusan dalam produksinya, namun dalam kegiatan peramalan memerlukan penerapan metode, hal ini bertujuan untuk dapat mengetahui permintaan yang akan datang dan meminimalkan kesalahan peramalan. Berdasarkan hasil peramalan, pada tahun 2017, Antam akan menghasilkan penjualan sebesar Rp. 9.371.761.984.000, tahun 2018 sebesar Rp. 9.214.576.894.500, dan pada tahun 2019 sebesar Rp. 9.057.391.805000. Berdasarkan hasil perhitungan PBV, saham perseroan dipasarkan sebesar 0,85 kali pada tahun 2014, 0,46 kali pada tahun 2015, dan 1,16 kali pada tahun 2015 dibandingkan dengan nilai bukunya
Analisis Rasio Aktivitas Untuk Menilai Kinerja Keuangan Pada PT Adaro Minerals Indonesia Tbk yang Terdaftar Di Bursa Efek Indonesia (BEI) Karunia Zuraidaning Tyas; Amalia Rahmayang Dewanty; Cathalina Sechan; Indri Nur Mukharomah
Perwira Journal of Economics & Business Vol 3 No 01 (2023)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v3i01.172

Abstract

Analysis of financial statements is necessary for the company to assess the performance of the company and to compare the condition of the company from the previous year. One of the ratios used in conducting the analysis is the activity ratio. The activity ratio is useful for analyzing the use of resources owned and to support the company's activities. There are several types of activity ratios that are used as a measuring tool to determine the company's ability to use its assets, namely the turnover of total assets, the turnover of working capital, the turnover of fixed assets, the turnover of inventory, and the turnover of receivables. Based on the results of the calculation of the activity ratio in PT. Adaro Minerals Indonesia Tbk shows that there was an increase in all types of ratios in 2020 to 2021, but the results achieved are still below industry standards which shows that the company's performance is still not good compared to other similar industries. This needs to be a vigilance of the company to always improve performance and have high competitiveness
SOSIALISASI PEMAHAMAN PERENCANAAN KEUANGAN PRIBADI DAN INVESTASI PEMULA BAGI SISWA SMK N 1 KEJOBONG Nugroho Budi Wirawan; Aning Fitriana; Anastasia Anngarkusuma Arofah; Karunia Zuraidaning Tyas
Perwira Journal of Community Development Vol 5 No 1 (2025)
Publisher : Unperba Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjcd.v5i1.482

Abstract

Perencanaan keuangan pribadi dan pemahaman investasi menjadi kebutuhan yang semakin mendesak di era modern ini, terutama bagi generasi muda. Metode pelaksanaan kegiatan pengabdian kepada masyarakat ini dirancang secara sistematis untuk memastikan bahwa siswa SMA sederajat mendapatkan pemahaman yang mendalam tentang perencanaan keuangan pribadi dan investasi pemula. Kegiatan pengabdian kepada masyarakat ini berlangsung di Auditorium UNPERBA pada tanggal 16 September 2024, diikuti oleh siswa-siswi SMK N 1 Kejobong, Kabupaten Purbalingga. Metode ini meliputi pendekatan kualitatif dan kuantitatif, sosialisasi dan edukasi, penggunaan studi kasus, penyusunan modul edukasi, monitoring dan evaluasi serta pendampingan. Hasil kegiatan pengabdian ini dapat meningkatkan keterampilan siswa dalam menyusun anggaran bulanan sebesar 50%, pemahaman pentingnya menabung sebesar 35%, perbedaan tabungan dan investasi sebesar 55%, pemahaman mengenai diversifikasi investasi sebesar 50%, kesadaran akan risiko investasi sebesar 50%,, dan minta untuk mencoba investasi siswa SMA sederajat sebesar 50%.
Co-Authors Abdul Nur Fansyah Almas Rifqi Darmawan Amalia Rahmayang Dewanty Anastasia Anggar Anastasia Anggarkusuma Arofah Anastasia Anggarkusuma Arofah, Anastasia Anggarkusuma Anastasia Anngarkusuma Arofah Andjani, Naumi Talita Anggar, Anastasia Anggarkusuma Arofah, Anastasia Aning Fitriana Aning Fitriana Arin Laraswati Arofah, Anastasia Anngarkusuma Azalia, Inez Irma Bobi Rachman Budi Wirawan, Nugroho Cathalina Sechan Destin Alfianika Maharani Devi Yuliana Sari Devi Yuliana Sari Dewanty, Amalia Rahmayang Dyah Supriatin Fathonah, Isnan Fitriana, Aning Fitriyanti Alfianika Fitriyanti Fitriyanti Fitriyanti Hana Afifah Hana Afifah, Hana Hasibuan, Reza Rahmadi Helliyana Saputeri Indri Nur Mukharomah Juli Handayani Lestari, Melia Ayu Maulana, Chusen Melia Ayu Lestari Mukharomah, Indri Nur Nasiroh, Siti Nugroho Budi Wirawan Nugroho Budi Wirawan Pangestu, Retno Putri, Erwinda Destriana Putri, Rias Amita Retno Pangestu Sechan, Cathalina Sepriati Sepriati Setianingrum, Mei Shella Rizqi Arfianti, Shella Rizqi Supriatin, Dyah Suwali Syaiful Anwar, Agus Setiadi, Suwali, Ummi Auliya Tusa'adah Vita Nur Fadhilah Wahyuningsih, Esti Wijaya Kusuma Wirawan , Nugroho Budi Wirawan, Nugroho Budi Yuliasari, Diajeng Indah