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Pengaruh persepsi pelaku usaha mikro kecil dan menengah tentang akuntansi, pengalaman usaha, dan skala usaha terhadap penggunaan informasi akuntansi Nabilla Putri; Hadiah Fitriyah
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 2 No. 9 (2022)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um066v2i92022p816-825

Abstract

Abstract This study aims to determine whether the Perceptions of Micro, Small and Medium Enterprises about Accounting, Business experience, and Business Scale on the use of accounting information in micro, small and medium enterprises in Sukodono District, Sidoarjo Regency, amounting to 4,322. From the population selected using simple random sampling technique and the Slovin formula obtained a sample of 100 respondents. The data collection technique in this study is primary data obtained by distributing Likert scale questionnaires. The analysis used in this study is multiple linear regression analysis with the help of SPSS 26. The results show that (1) the perception of micro, small and medium enterorises about accounting has an effects on the use of accounting information, (2) business experience has no effects on the use of accounting information, (3) business scale has no effects on the use of accounting. Abstrak Penelitian ini bertujuan untuk mengetahui apakah Persepsi Pelaku Usaha Mikro Kecil dan Menengah tentang Akuntansi, Pengalaman Usaha, dan Skala Usaha terhadap penggunaan informasi akuntansi pada usaha mikro kecil dan menengah. Metode penelitian ini menggunakan penelitian kuantitatif. Populasi penelitian ini adalah para pelaku usaha mikro kecil dan menengah di Kecamatan Sukodono Kabupaten Sidoarjo yang berjumlah 4.322. Dari populasi tersebut dipilih menggunakan teknik simple random sampling dan rumus slovin didapatkan sampel berjumlah 100 responden. Teknik pengumpulan data dalam penelitian ini yaitu data primer yang didapatkan dengan menyebarkan kuesioner berskala likert, Analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan bantuan SPSS 26. Hasil penelitian menunjukkan bahwa (1) persepsi pelaku usaha mikro kecil dan menengah tentang akuntansi berpengaruh terhadap penggunaan informasi akuntansi, (2) pengalaman usaha tidak berpengaruh terhadap penggunaan informasi akuntansi, (3) skala usaha tidak berpengaruh terhadap penggunaan informasi akuntansi
Pengaruh profitabilitas, leverage dan ukuran perusahaan terhadap nilai perusahaan (Studi empiris pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia Tahun 2016-2020) Leny Rahma Ayunda; Hadiah Fitriyah
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 2 No. 12 (2022)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um066v2i122022p964-977

Abstract

Abstract This study aims to determine the Effect of Profitability, Leverage and Firm Ln (Total Asset) on Firm Value (Empirical Study on Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange 2016-2020). This research is a type of quantitative research with hypothesis testing. The data used in this study is in the form of annual reports of Manufacturing Companies in the Consumer Goods Industry Sector listed on the Stock Exchange for the 2016-2020 period. The number of observations in this study was 35 consisting of 10 companies. The sampling technique used was purposive sampling with several criteria that the researchers determined. The analytical technique used in this research is multiple linear regression analysis with the help of software for the operating system called SPSS (Statistical Program for Social Science) version 18.00. The results of this study prove that profitability has a significant effect on firm value; Leverage has a significant effect on firm value; and Firm Ln (Total Asset) has a significant effect on firm value. Abstrak Penelitian ini bertujuan untuk mengetahui Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020)Penelitian ini termasuk jenis penelitian kuantitatif dengan pengujian hipotesis. Data yang digunakan dalam penelitian ini berupa laporan tahunan Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di bei periode 2016-2020. Jumlah observations dalam penelitian ini sebanyak 35 yang terdiri dari 10 perusahaan. Teknik penentuan sampel yang digunakan ialah purposive sampling dengan beberapa kriteria yang peneliti tentukan. Teknik analisis yang digunakan dalam penelitian ini yaitu teknik analisis regresi linear berganda dengan bantuan software untuk sistem operasi yang bernama SPSS (Statistical Program for Sosial Sience) versi 18.00. Hasil penelitian ini membuktikan bahwa Profitabilitas berpengaruh signifikan terhadap nilai perusahaan; Leverage berpengaruh signifikan terhadap nilai perusahaan; Ukuran perusahaan berpengaruh signifikan terhadap nilai perusahaan.
Pengaruh profitabilitas, leverage dan ukuran perusahaan terhadap nilai perusahaan (Studi empiris pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia Tahun 2016-2020) Leny Rahma Ayunda; Hadiah Fitriyah
Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Vol. 3 No. 3 (2023)
Publisher : Universitas Negeri Malang

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

Abstract

Abstract This study aims to determine the Effect of Profitability, Leverage and Firm Ln (Total Asset) on Firm Value (Empirical Study on Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange 2016-2020). This research is a type of quantitative research with hypothesis testing. The data used in this study is in the form of annual reports of Manufacturing Companies in the Consumer Goods Industry Sector listed on the Stock Exchange for the 2016-2020 period. The number of observations in this study was 35 consisting of 10 companies. The sampling technique used was purposive sampling with several criteria that the researchers determined. The analytical technique used in this research is multiple linear regression analysis with the help of software for the operating system called SPSS (Statistical Program for Social Science) version 18.00. The results of this study prove that profitability has a significant effect on firm value; Leverage has a significant effect on firm value; Firm Ln (Total Asset) has a significant effect on firm value. Abstrak Penelitian ini bertujuan untuk mengetahui Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020)Penelitian ini termasuk jenis penelitian kuantitatif dengan pengujian hipotesis. Data yang digunakan dalam penelitian ini berupa laporan tahunan Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di bei periode 2016-2020. Jumlah observations dalam penelitian ini sebanyak 35 yang terdiri dari 10 perusahaan. Teknik penentuan sampel yang digunakan ialah purposive sampling dengan beberapa kriteria yang peneliti tentukan. Teknik analisis yang digunakan dalam penelitian ini yaitu teknik analisis regresi linear berganda dengan bantuan software untuk sistem operasi yang bernama SPSS (Statistical Program for Sosial Sience) versi 18.00. Hasil penelitian ini membuktikan bahwa Profitabilitas berpengaruh signifikan terhadap nilai perusahaan; Leverage berpengaruh signifikan terhadap nilai perusahaan; Ukuran perusahaan berpengaruh signifikan terhadap nilai perusahaan.
Peran Love of Money, Ethical Sensitivity, Machiavellian dan Tingkat Pengetahuan dalam Mempengaruhi Persepsi Mahasiswa Mengenai Sikap Tidak Etis Akuntan Khasanah, Syafa’atul; Fitriyah, Hadiah
Innovative Technologica: Methodical Research Journal Vol. 2 No. 3 (2023): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/innovative.v2i3.2

Abstract

Based on the purpose of this research, to determine the role of Love Of Money, Ethical Sensitivity, Machiavellian, Knowledge Level In Influencing Student Perceptions About Accountants' Unethical Attitudes by testing each variable. The object of this research are undergraduate students (S1) of accounting study program, Faculty of Business, Law and Social Sciences, University of Muhammadiyah Sidoarjo. The method used in the study was purposive sampling involving 150 accounting students at the Muhammadiyah University of Sidoarjo as the research sample. The analytical model used is a multiple linear regression analysis model which was carried out with the help of the SPSS version 26 for windows program. The results of this study indicate that love of money and machiavellian have a significant negative effect on students' perceptions of accountants' unethical attitudes, ethical sensitivity and level of knowledge have a significant positive effect on students' perceptions of accountants' unethical attitudes.
Pengaruh Good Corporate Governance dan Corporate Social Responsibility Terhadap Kinerja Keuangan dan Nilai Perusahaan (Studi pada Perusahaan Food and Beverage yang Terdapat di Bursa Efek Indonesia Tahun 2016 -2020) Sari, Eka Septiana; Fitriyah, Hadiah
Innovative Technologica: Methodical Research Journal Vol. 2 No. 1 (2023): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/innovative.v2i1.35

Abstract

Penelitian ini membahas cara pengelolaan perusahaan yang sesuai dan bertanggung jawab secara sosial di perusahaan, serta dampaknya pada kinerja keuangan dan nilai di perusahaan-perusahaan tersebut. Populasi yang akan digunakan adalah Perusahaan Makanan dan Minuman sebanyak 26 perusahaan. Pengambilan sampel dilakukan dengan metode purposive sampling berdasarkan kriteria tertentu, sehingga diperoleh 45 sampel. Teknik analisis data yang digunakan adalah analisis statistik deskriptif dan kalkulator SmartPLS versi 3.0. Berdasarkan hasil penelitian, terbukti bahwa prosedur pengelolaan perusahaan dan tanggung jawab sosial berpengaruh secara signifikan terhadap kinerja departemen keuangan dan nilai perusahaan. Dapat disimpulkan bahwa variabel independen dapat memengaruhi variabel dependen.
Optimizing the Internal Audit Function of Muhammadiyah Higher Education: Optimalisasi Fungsi Internal Audit Perguruan Tinggi Muhammadiyah Hanun, Nur Ravita; Fitriyah, Hadiah; Prapanca, Detak; Ningrum, Surya
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.278

Abstract

Perguruan Tinggi menghadapi era baru. Permendikbud no. 22 Tahun 2017 mewajibkan setiap Perguruan Tinggi memiliki Satuan Pengawasan Internal (SPI). Merespon kebijakan tersebut, Diktilitbang PP Muhammadiyah menerbitkan surat edaran yang menginstruksikan agar Perguruan Tinggi Muhammadiyah membentuk internal audit bidang keuangan. SPI sebagai lembaga Internal Audit (IA) bertugas melakukan monitoring dan evaluasi atas kinerja organisasi yang fokus dibidang non-akademik. SPI diharapkan mampu menjaga dan mengawal aset institusi agar digunakan dan dioptimalkan sebagai mana mestinya guna menunjang tujuan organisasi. Namun, realitasnya masih terdapat kecurangan yang dilakukan auditee dan konflik kepentingan diantara auditee dengan Pimpinan Perguruan Tinggi sebagai prinsipal. Tujuan penelitian ini mengungkap fungsi internal audit untuk meningkatkan kinerja Perguruan Tinggi Muhammadiyah. Penelitian dilakukan dengan metode observasi, arsip data, wawancara semi terstruktur, dan partisipasi. Hasil penelitian menunjukkan, secara umum fungsi internal audit di PTM telah dijalankan dengan baik. Namun demikian, perlu pembenahan dalam aspek layanan pengadaan barang dan jasa, dokumentasi penilaian resiko, dan pengembangan aplikasi internal audit di Perguruan Tinggi Muhammadiyah.
The Role of Social Capital and Intellectual Capital Towards Increasing the Performance of Small and Medium Businesses: Peran Social Capital Dan Intellectual Capital Terhadap Peningkatan Kinerja Usaha Kecil Dan Menengah Fitriyah, Hadiah; Setiyono, Wisnu Panggah; Rini, Dina Dwi Oktavia; Kurniati, Novita Yuli
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.304

Abstract

The purpose of this study was to determine the role of Social Capital and Intellectual Capital on Improving the Performance of Small and Medium Enterprises. Organizational social capital has a big role in increasing business excellence. Therefore, social capital is the main capital that must be owned by an SME actor, thereby increasing his entrepreneurial spirit so that he can run his business. The sustainability of micro-businesses in batik is highly dependent on the ability to innovate. In this context, intellectual capital is the key to business success. Therefore, it is important to conduct a study on strategies to improve the performance of small and medium enterprises through the role of social capital and intellectual capital. The approach of this research is quantitative research. Data was collected by means of documentation through the distribution of questionnaires. The analytical method used in this research is SEM-PLS with the help of SmartPLS
Business Development Training And Assistance For SMEs: Pelatihan dan Pendampingan Pengembangan Usaha Pada UKM Fitriyah, Hadiah; Setiyono, Wisnu Panggah; Hanun, Nur Ravita
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.305

Abstract

UKM "Blimbing Wangi" continues to innovate by developing a new business, namely Kedai WMP. The WMP shop provides a variety of culinary specialties from the Watesari village with star fruit as a culinary icon, the marketing of this business is still limited to meeting the needs of local residents and local tourists and this business is still managed with simple business management governance, even though it can be developed in a professional manner for development and performance. business can be sustainable. Seeing conditions like this, it needs to be developed through training and business development assistance. The training and business assistance implemented are business management and simple bookkeeping training to improve business performance
Strategi Pemasaran Usaha Jasa Konstruksi dalam Menghadapi Kondisi Turunnya Pasar Konstruksi Swasta (Studi Kasus Pt. Xx-Divisi Gedung) Deddy Arief Himawan; Nurul Yaqin; Hadiah Fitriyah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.838 KB) | DOI: 10.32670/fairvalue.v4i7.1315

Abstract

The presence of the Covid-19 pandemic has brought changes to the world with various challenges that were never imagined before. Efforts to prevent the spread of the Covid-19 virus have hampered economic activity, including the construction sector, which makes a major contribution to the economy. This study aims to analyze the marketing strategy in dealing with the declining condition of the private construction market so that it can determine the construction market segmentation during the Covid-19 pandemic, to find out the marketing strategy in 2021 refers to the marketing realization in 2020, the condition is that the private sector marketing in 2020 is very little and Many private sector projects obtained in 2020 are of low quality. For this purpose, a large amount of data was collected through literature study, descriptive qualitative and focus group discussions. Here, we present primary data taken from the marketing data of PT. XX – Building Division in 2020, while secondary data comes from books, journals or other literary sources. From primary data, the results show that the construction market in 2020 experienced a decline, especially in the private sector. For that, in 2021 PT. XX – The Building Division carries out a marketing strategy, namely in the government sector including BUMN, because many private sector construction works are delayed or neglected. In addition, the marketing strategy carried out by PT. XX – Building Division is to focus on local government owners who have potential so that it is hoped that marketing targets can be achieved according to the company's prognosis.
Digitalization Improves the Creative Economy in Islamic Economic Perspective Sutrisno, S; Sampurno, Feri D.; Mahendra, Yusril Ihza; Fitriyah, Hadiah
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2023: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.3903

Abstract

This abstract discusses the potential of digital economy and creative industries in the context of Islamic economics and ethics, particularly in Indonesia. The background of the study is the development of local wisdom and creative industries to support the global economy. The research problem is the challenges faced in implementing digital economy, particularly in relation to Islamic economic principles. The aim of the study is to explore the application of Islamic Work Ethic (IWE) in the context of digital economy and creative industries. The methodology involves a literature review of works on digital economy and Islamic economics. The findings highlight the potential of digital economy in promoting growth in creative industries within the framework of Islamic economics. The implications include the need to apply Islamic ethical principles in digital economy and creative industries, as well as the importance of understanding the challenges and risks involved.
Co-Authors - Sutrisno Agung Indra Lesmana Ahmad Qomarudin Ahmad Qomarudin Ais Fauziah Aisha Hanif Al arif, Mohammad Anam Anggraini, Titania Arief Senja Fitrani, Arief Senja Arisanto, Sefi Lefberti Arista, Sintha Wahyu ASMARANINGTYAS, LUSSY WIDIA Azis, Nadia Ismayanti Bambang Tjahjadi Bayu Wardhana Choiri, Ika Choirina Nurlaila Cut Ami Rahmah Dainy, Zilba Vara Deddy Arief Himawan Dedy Rahmat Saleh Dedy Rahmat Saleh Dessy Kartika Yudityawati Detak Prapanca Dina Dwi Oktavia Rini Divtita Sofia Dwi Prihandoko Ekawati Ekawati Etica Aprillia Eva Hidayatul Khusnah Fauzan, Risqi Rachmadi Fitri Wulandari Handayani, Henna Helita, Widia Hendarti, Gracia Angelina Hermansyah, Mamad Hernanda, Ary Setya Hidanah, Sri Hidayat, Anastasya Putri Ida Agustini Saidi Imelda Dian Rahmawati Indiani, Ayunia Suci Ira Sari Yudaniayanti Irawan, Yuriza Rahayu Iriawan, Andi Ita Sri Mulyani Kafa Bayu Ismoyo Khasanah, Syafa’atul Kurniati, Novita Yuli Kusnaini Sulchan Leny Rahma Ayunda Lukman Hudi Lussy Widia Asmaraningtyas Madihah, Siham Marissa Grace Haque, Marissa Grace Meilisa Fani Herdiati, Meilisa Fani Miarsono, Sigit Mirni Lamid Mohammad Taufan Prassetiyo Muflihah, Imroah Muhammad Fajrul Mushoffi muhammad rizky, muhammad Mujiawati, Gishelia Anastasya Murtiningrum, Susi Mutia Hanna Masitha Nabilla Putri Nabilla, Dewi Ayu Ningrum, Surya Noorlailie Soewarno Nur Lailatul Hidayah Nur Ravita Hanun Nurasik Nurasik Nurul Yaqin Pramesari, Alifia Hayunda Pramudita Putri Rizqianti Prasetyo, Wahyu Eko Puspitasari, Devina Eka Putra, Herdyansyah Falendra Putri Febriana Putri, Nabilla Rahmat, Wijaya Ramadhin Setyawanatra, Ede Rihlatus Saidah RIMA AZARA Rita Ambarwati Sukmono Rizky Eka Febriansah Rizqi Silviati Rosyada, Zulfi Nur Amrina Sabdoningrum, Emy Koestanti Saiful Ukamah Sakdiyah , Ni’matus Sampurno, Feri D. Santi Rimadias Sari, Eka Septiana Sarpangga Putri, Fierda Lestari Sarwenda Biduri Setiyono, Wisnu Panggah Sigit Hermawan Silmi, Fahmi Amil Siti Choirun Nisa Soeharsono Soeharsono Sriyono Sriyono Sriyono Sriyono Sriyono Suci Meilia Setyarini Supardi Supardi Supardi Supardi Surya Ningrum Suryono, Gatot Tukfa Qurotalain Ula, Adinda Lafilatul Valerina stasia putri Vidya Dwi Asma Murni Wahyu Eko Prasetyo Warsito, Sunaryo Hadi Widodo, Oky Setyo Widya Paramita Lokapirnasari Wiwik Sulistiyowati Yusril Ihza Mahendra