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All Journal Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Terapan Abdimas IJEBD (International Journal Of Entrepreneurship And Business Development) J-MACC : Journal of Management and Accounting Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat Ecopreneur.12 EKUITAS (Jurnal Ekonomi dan Keuangan) JASF (Journal of Accounting and Strategic Finance) Jurnal Abdiraja Jurnal Kedaymas Journal of Applied Management and Business (JAMB) Journal of Tourism Economics and Policy Journal of Accounting and Digital Finance IQTISHADequity jurnal MANAJEMEN JRAP (Jurnal Riset Akuntansi dan Perpajakan) Mopolayio : Jurnal Pengabdian Ekonomi Journal of Accounting and Financial Issue
Africa, Laely Aghe
Accounting Department, Universitas Hayam Wuruk Perbanas
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The Effect of Accountability, Transparency and Supervision on Value for Money based Budget Performance in Mojokerto City Raka Mahyudin Hakiki; Laely Aghe Africa
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 6 No 2 (2023): March 2023
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v6i2.2183

Abstract

Purpose: This study aims to analyze the effect of accountability, transparency, and supervision on value for money-based budget performance in Mojokerto City. Design/methodology/approach: In this study, sampling is carried out using the purposive sampling method. The research sample consists of 51 respondents in regional apparatus organizations in Mojokerto City. The analytical technique used in this study is multiple linear regression analysis. Findings: The results show that transparency and supervision have a significant effect on value for money-based budget performance, while accountability has no significant effect on value for money-based budget performance. Paper type: Research paper
ANALISIS FAKTOR KEUANGAN TERHADAP NILAI PERUSAHAAN JASA TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Falina Aisyah Tasiyah; Laely Aghe Africa
J-MACC Vol 5 No 2 (2022): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v5i2.3473

Abstract

This study aimed to analyze and determine liquidity, profitability, leverage and firm size on firm value in transportation service companies. It used dependent variable is company value as proxy of Price Book Value (PBV) and independent variables such as liquidity as proxy of Current Ratio (CR), profitability as proxy of Return on Assets (ROA), leverage as proxy of Debt to Equity Ratio (DER) and company size as proxy of Change in Assets (SIZE). This study uses secondary data obtained from from the Indonesia Stock Exchange (IDX) for the period 2016-2020, with a population of transportation companies listed on the Indonesia Stock Exchange (IDX) with the sample of transportation companies in the period 2016-2020. It was taken by using purposive sampling method, where they were selected based on the criteria. The data were analyzed using a descriptive analysis, classical assumption test and multiple linear regression analysis with SPSS 25. The results indicated that liquidity (CR), profitability (ROA) and company size (SIZE) have no effect on company value, while leverage (DER) has a positive effect on company value.
Optimization of Integrated Digital Marketing in The Marketing Strategy of MSME Culinary Tourism Centers (SWK) Wonorejo City of Surabaya Iqbal Ramadhani Mukhlis; Robiah Al Adawiyah; Laely Aghe Africa; Diah Ekaningtyas; Arif Zeinfiki Djunaedy; Mellyza Silvy; Nur Rochmah
Journal of Applied Management and Business Vol. 4 No. 1 (2023): Vol.4 No.1, July 2023
Publisher : Universitas Dinamika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37802/jamb.v4i1.390

Abstract

Micro, Small and Medium Enterprises (MSMEs) are an important sector in driving the Indonesian economy. The development and improvement of the MSME sector is also important to continue to strive for, one of which is through optimizing marketing strategies that are adapted to current technological and information developments. This study aims to analyze digital marketing strategies at SWK Wonorejo, Surabaya City. The research method used is descriptive qualitative with data triangulation approach. As for data collection techniques through interviews, observation, and documentation. The results showed that SWK Wonorejo combines segmentation analysis, targets and marketing mix design. In addition, an analysis of MSME sustainability and marketing implementation was carried out. MSME actors in SWK Wonorejo has marketed their products online through optimizing digital marketing media such as websites, Instagram, Google Business, and other media that can help market products effectively and efficiently.
Program Pengabdian Masyarakat: Penyusunan Modul Laboratorium Akuntansi Perbankan pada Transaksi Simpanan Nasabah Nanang Shonhadji; Laely Aghe Africa; Reza Tianto; Ikhwan Kholid; Soni Agus Irwandi
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Publisher : Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/kedaymas.v3i2.3274

Abstract

Permasalahan yang hadapi oleh mitra adalah belum optimalnya proses pembelajaran akuntansi perbankan pada jenjang pendidikan sekolah menengah umum dan kejuruan (SMU dan SMK) yang saat ini masih mengandalkan proses pencatataan akuntansi perbankan secara konvensional dengan metode pembelajaran klasikal. Dampaknya adalah lulusan belum mampu terserap kebutuhan bank untuk bekerja sebagai teller dan customer service di bagian front office. Program pengabdian masyarakat ini dilaksanakan di Kota Surabaya dengan peserat para guru sekolah menengah umum dan kejuruan pada bidang ekonomi. Tujuan pelaksanaan program pengabdian masyarakat ini adalah memberikan pelatihan dan pendampingan penyusunan modul pembelajaran akuntansi perbankan dengan mengintegrasikan penerapan sistim informasi akuntansi perbankan di laboratorium.  Desain pelatihan dan pendampingan menggunakan metode problem based learning.  Metode pelaksanaan dilakukan dengan dua tahapan yaitu mendesain modul praktika laboratorium akuntansi perbankan dan melakukan pendampingan serta pelatihan input transaksi pada sistim informasi akuntansi bank. Hasil pelaksanaan program pengabdian masyarakat adalah adanya peningkatan pemahaman dan pengetahuan para guru sekolah menengah umum dan kejuruan pada transaksi akuntansi giro, tabungan, deposito berjangka dan sertifikat deposito berjangka sebagai bentuk simpanan pihak nasabah yang ditransaksikan melalui petugas front office. Hasil pelaksanaan program pengabdian masyarakat juga menginformasikan bahwa peserta pelatihan telah mampu mensimulasikan pengelolaan transaksi akuntansi simpanan nasabah dalam sistim informasi bank dengan baik. Adanya modul laboratorium akuntansi perbankan berbasis kertas kera dirasakan sangat membantu para peserta pelatihan sebagai bahan ajar di sekolah.
THE EFFECT OF PROFITABILITY, LEVERAGE, COMPANY SIZE AND CORPORATE SOCIAL RESPONSIBILITY ON EARNING RESPONSE COEFFICIENT IN HEALTH COMPANIES Siti Ikrimatul Auliya; Laely Aghe Africa
Ecopreneur.12 Vol 6, No 2 (2023): Oktober 2023
Publisher : Universitas Maarif Hasyim Latif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/econ12.v6i2.15744

Abstract

This study aims to determine whether profitability, leverage, company size and corporate social responsibility affect the earning response coefficient in health companies. This study uses the dependent variable, namely earning response coefficients which calculated by proxy of regression between accounting profit and stock prices, and the independent variable is profitability as proxy of Return On Assets. (ROA), leverage as proxy of Debt to Equity Ratio (DER), company size as proxy of natural logarithm of total assets (SIZE) and corporate social responsibility as measured using the GRI4 indicator. Secondary data obtained from the Indonesia Stock Exchange (IDX) for the 2016-2020 period. With a population of health companies listed on the Indonesia Stock Exchange (IDX) with a sample of health companies for the 2016-2020 period. Sampling done using purposive sampling method, where the sample selected based on the criteria made by the researcher. The data analyzed by descriptive analysis techniques, classical assumption test and multiple linear regression analysis using SPSS 24. The results of this study indicate that profitability (PROF), Leverage (LEV) and firm size (SIZE) have no effect on earning response coefficient, while corporate social responsibility (CSR) has a negative effect on the earning response coefficient. Keywords: Earning response coefficient, Profitability, Leverage, Company Size, Corporate social responsibility
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTERNET FINANCIAL REPORTING PADA PERUSAHAAN HIGH PROFILE Salsabila Alifah Arifianti; Laely Aghe Africa
Journal of Accounting and Financial Issue (JAFIS) Vol 2 No 1 (2021): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v2i1.1389

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, profitabilitas, leverage, dan growth terhadap Internet Financial Reporting. Populasi yang digunakan adalah perusahaan go public yang terdaftar di Bursa Efek Indonesia tahun 2019. Sampel yang digunakan adalah 119 perusahaan high profile dengan menggunakan purposive sampling sebagai teknik pengambilan sampel. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan SPSS 24. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan growth berpengaruh terhadap Internet Financial Reporting, sedangkan profitabilitas dan leverage tidak berpengaruh terhadap Internet Financial Reporting.
PENGARUH INTENSITAS ASET TETAP, PERTUMBUHAN PENJUALAN, KEPEMILIKAN INSTITUSIONAL DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE Muhammad Taufiqul Hafizh; Laely Aghe Africa
Journal of Accounting and Financial Issue (JAFIS) Vol 3 No 2 (2022): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v3i2.2277

Abstract

Pajak adalah iuran wajib dari subjek pajak dan ditujukan kepada Negara. Pajak bagi perusahaan merupakan beban yang dapat mengurangi keuntungan perusahaan sedangkan pajak bagi Negara adalah pendapatan yang akan digunakan untuk mendanai penyelenggaraan pemerintahan. Penelitian ini bertujuan untuk menguji pengaruh intensitas aset tetap, pertumbuhan penjualan, kepemilikan institusional dan komite audit terhadap penghindaran pajak. Dalam penelitian ini, penghindaran pajak diukur dengan menggunakan tarif pajak efektif (ETR) perusahaan yang membayar pajak dibagi dengan laba sebelum pajak penghasilan. Penelitian ini merupakan penelitian kuantitatif. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020. Metode pengambilan sampel yang digunakan adalah metode purposive sampling dengan sampel sebanyak 152 perusahaan selama periode pengamatan 5 tahun. Data yang digunakan adalah data sekunder dari laporan keuangan. Teknik analisis yang digunakan dalam penelitian ini adalah analisis statistik deskriptif dan analisis regresi linier berganda dengan bantuan Statistical Package for Social Sciences (SPSS) Ver. 24. Hasil penelitian ini menunjukkan bahwa intensitas aset tetap berpengaruh signifikan positif terhadap penghindaran pajak, pertumbuhan penjualan berpengaruh signifikan negatif terhadap penghindaran pajak, sedangkan kepemilikan institusional dan komite audit tidak berpengaruh terhadap penghindaran pajak.
THE EFFECT OF PROFITABILITY, LEVERAGE, COMPANY SIZE AND CORPORATE SOCIAL RESPONSIBILITY ON EARNING RESPONSE COEFFICIENT IN HEALTH COMPANIES Siti Ikrimatul Auliya; Laely Aghe Africa
Ecopreneur.12 Vol 6 No 2 (2023): Oktober 2023
Publisher : Universitas Maarif Hasyim Latif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/econ12.v6i2.15744

Abstract

This study aims to determine whether profitability, leverage, company size and corporate social responsibility affect the earning response coefficient in health companies. This study uses the dependent variable, namely earning response coefficients which calculated by proxy of regression between accounting profit and stock prices, and the independent variable is profitability as proxy of Return On Assets. (ROA), leverage as proxy of Debt to Equity Ratio (DER), company size as proxy of natural logarithm of total assets (SIZE) and corporate social responsibility as measured using the GRI4 indicator. Secondary data obtained from the Indonesia Stock Exchange (IDX) for the 2016-2020 period. With a population of health companies listed on the Indonesia Stock Exchange (IDX) with a sample of health companies for the 2016-2020 period. Sampling done using purposive sampling method, where the sample selected based on the criteria made by the researcher. The data analyzed by descriptive analysis techniques, classical assumption test and multiple linear regression analysis using SPSS 24. The results of this study indicate that profitability (PROF), Leverage (LEV) and firm size (SIZE) have no effect on earning response coefficient, while corporate social responsibility (CSR) has a negative effect on the earning response coefficient. Keywords: Earning response coefficient, Profitability, Leverage, Company Size, Corporate social responsibility
PENINGKATAN MUTU UMKM MELALUI TATA KELOLA KEUANGAN DAN PERANCANGAN MEDIA PROMOSI PADA BISNIS KRITAPONG Oktarina, Dian; Irawan, Immanuel Candra; Africa, Laely Aghe; Khalifaturofiah, Sholikha Oktavi; Sarwendhi, Rezza Arlinda
Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat Vol. 4 No. 1 (2024): Vol 4, No 1 (2024) : Januari 2024
Publisher : Research Center and Community Services (PPPM) Universitas Hayam Wuruk "Perbanas" Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/kedaymas.v4i1.3959

Abstract

Kritapong Bunda Ani merupakan mitra dalam kegiatan Pengabdian Masyarakat yang memerlukan materi/konten media pemasaran konvensional dan digital, serta pelatihan dalam hal pembuatan laporan keuangan yang lebih baik dan terstruktur. Hasil akhir dalam kegiatan ini adalah mitra mampu mamaksimalkan media pemasaran konvensional dan digital, serta mampu membuat Laporan Keuangan yang tersistem dan dapat dijadikan dokumen pendukung ketika mitra mengajukan pendanaan kepada salah satu Bank.
Peningkatan Kapabilitas Dibidang Kuliner Untuk Membangun Perekonomian Bagi Warga Tropodo Sidoarjo Africa, Laely Aghe; Tianto, Reza; Kholid, Ikhwan
Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat Vol. 4 No. 2 (2024): Juli 2024
Publisher : Research Center and Community Services (PPPM) Universitas Hayam Wuruk "Perbanas" Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/kedaymas.v4i2.4590

Abstract

Kreativitas dan optimalisasi dibidang kuliner masih banyak dibutuhkan oleh masyarakat dalam meningkatkan roda perekonomian yang dihadapi. Dalam hal ini pelaksanaan pengabdian masyarakat berusaha memberikan media dalam meningkatkan perekonomian tersebut, salah satu kegiatan yang dapat menyerap keahlian yang dimiliki oleh masyarakat adalah dibidang kuliner dengan spesifikasi tertentu sehingga dapat berfokus pada hasil yang diinginkan dan sekaligus memberikan wawasan bahwa dengan kuliner warga-warga yang ada di wilayah Tropodo dapat meningkatkan perekonomian. Hasil dari pengabdian masyarakat, selain dapat memanfaatkan kapabilitas salah satu narasumber sekaligus dapat mengestimasi pendapatan yang diterima meskipun dilakukan secara manual
Co-Authors Agustina Ratna Dwiati, Agustina Ratna Agustinus Kismet Nugroho Jati Ali Soebijanto Arif Z Djunaedi Arif Zeinfiki Djunaedi Arlinda, Rezza Auliya, Siti Ikrimatul Damayanti Damayanti Dewi Ayu Wulandari, Dewi Ayu Diah Ekaningtias Diah Ekaningtyas Dian Oktarina Dian Oktarina Diyah Pujiati Dzaky Nurul Ervan Pranata Panca Falina Aisyah Tasiyah Farihatul Ula Riskiya Hanifah Syafi’i Ikhwan Kholid Iklimatus Suryani Immanuel Candra Irawan Innaya Rizki Arsanti Iqbal Ramadhani Mukhlis Irwandi, Sony Agus Jhonatan Trafalgar Joicenda Nahumury Jowi Ratna Sari Kautsar Riza Salman Khalifaturofi'ah, Sholikha Oktavi Kholid, Ikhwan Kurniawan, Raden Mellyza Silvy Muhammad Taufiqul Hafizh Mustika Dewi Nanang Shonhadji Nasution, Zubaidah Nidhom Hidayatulloh Siswoyo Novi Darmayanti Novi DARMAYANTI Nur Rochmah Nur Suci IMM Oktarina, Dian Pahlevi, Mohammad Reza Pepie Diptyana Puspitaningrum, Dina Intan Raka Mahyudin Hakiki Reza Tianto Reza Tianto, Reza Rezza Arlinda Sarwendhi Rikah RIKAH Robiah Al Adawiyah Salsabila Alifah Arifianti Sandra Eka Aprilia Sari, A.A Pt. Agung Mirah Purnama Siti Ikrimatul Auliya Soni Agus Irwandi Suhardiyah, Martha Sulistiyas Larasati Sunani, Avi Titis Puspitaningrum D.K Trafalgar, Jhonatan Vonny Comelia Yulkhaq , Muhammad Yoga Fatahillah