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Pangsa Pasar, Rasio Leverage, dan Rasio Intensitas Modal sebagai Determinan Profitabilitas Perusahaan Felania Rinta Maharani; Anik Kusmintarti; Sumiadji
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 5 No. 2 (2021): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

The goal of this research was to analyze the effect of capital intensity ratio, leverage ratio, and market share on profitability both partially and simultaneously. The objects were textile and garment companies listed in Indonesia Stock Exchange for a period 2014-2018. Descriptive statistic and multiple linear regressions were used for data analysis. The result indicates that market share has positive and significant effect on profitability, while capital intensity ratio and leverage ratio has no effect on profitability. Simultaneously capital intensity ratio, leverage ratio, and market share, has significant effect on profitability. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh rasio intensitas modal rasio leverage, dan pangsa pasar terhadap profitabilitas perusahaan secara parsial dan secara simultan. Populasi penelitian ini adalah perusahaan tekstil dan garmen yang terdaftar di BEI periode 2014-2018. Statistik deskriptif dan analisis regresi linear berganda digunakan untuk metode analisis data. Hasil penelitian memperlihatkan bahwa pangsa pasar berpengaruh positif dan signifikan terhadap profitabilitas, sedangkan rasio intensitas modal dan rasio leverage tidak berpengaruh pada profitabilitas. Selanjutnya secara simultan rasio intensitas modal, rasio leverage, dan pangsa pasar berpengaruh signifikan pada profitabilitas.

PENGARUH UKURAN PERUSAHAAN, PERGANTIAN MANAJEMEN, FINANCIAL DISTRESS, DAN FEE AUDIT TERHADAP AUDITOR SWITCHING Ilmi Firdatul Afidah; Sumiadji; Triesti Candrawati
Jurnal Kajian Akuntansi dan Auditing Vol. 19 No. 2 (2023): Oktober 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v19i2.115

This research aims to examine and analyze the effect of company size, management change, financial distress, and audit fees on auditor switching. Objects of this research are companies in the consumer non-cyclical sector which are listed on the Indonesia Stock Exchange for 2017-2021. It is quantitative research using logistic regression analysis to analyze the data. Sample of data were 21 companies which were obtained using purposive sampling method. The dependent variables used in this research are auditor switching, while the independent variables are company size, management change, financial distress, and audit fees. The results simultaneously showed that company size, management change, financial distress, and audit fees have a significant effect on auditor switching. Partially, financial distress and audit fees have a significant effect on auditor switching, while company size and management change have no significant effect on auditor switching. This research concludes that companies experiencing financial distress and the large audit fees potentially conduct auditor switching.

PELATIHAN KEWIRAUSAHAAN PEMBUATAN MAKANAN RINGAN TAKOYAKI DAN PERHITUNGAN HARGA POKOK PRODUKSI PADA IBU-IBU PKK RT 2 RW 5 PERUMAHAN MUARA SARANA INDAH JETIS MULYOAGUNG DAU MALANG Indrayati Indrayati; Ludfi Djajanto; Basuki Rachmat; Kuni Utami; Sumiadji Sumiadji
Jurnal Pengabdian kepada Masyarakat Vol. 10 No. 2 (2023): JURNAL PENGABDIAN KEPADA MASYARAKAT 2023
Publisher : P3M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/abdimas.v10i2.4537

Entrepreneurship Training in making Takoyaki and calculation of the cost of production is one of the efforts to provide knowledge for PKK mothers to improve nutrition or endurance as well as increase income for PKK mothers in Muara Sarana Indah housing Mulyoagung Dau Malang. This effort to improve nutrition is the responsibility of universities, especially Malang State Polytechnic in order to increase endurance by making their own processed food at a lower cost. This PKM was carried out on July 29 and 30, 2022..

The Relationship of Leverage, Asset Management, Earnings Management and Profitability Indrayati, Indrayati; Sumiadji, Sumiadji; Jaswadi, Jaswadi; Utami, Rachma
Global Financial Accounting Journal Vol. 8 No. 1 (2024)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v8i1.9144

The Aneka Industry sector in 2019 recorded the worst performance. This research aimed to examine the effect of leverage on profitability and the roles of asset management and earnings management as a mediating effect at Aneka Industry Companies in Indonesia. The population of this research was 665 companies listed on the Indonesian Stock Exchange (IDX), and the sample used was 225 for the 2016-2020 period. Data were analyzed using Structural Equation Modelling (SEM)-PLS. The results showed that leverage had a significant negative effect on asset and earning management and a non-significant effect on Profitability. Both asset management and earnings management had a significant positive impact on Profitability. Meanwhile, asset and earnings management successfully mediated the effect of leverage on Profitability. Not many studies have examined the relationship between leverage, asset management, earnings management, and profitability. This research also tested a large sample size to represent conditions in Indonesia. This study recommends that the company maintain the condition of asset management and reduce earnings management.

Penggunaan Aplikasi Pembelajaran Audit Untuk Meningkatkan Motivasi Pembelajaran Mahasiswa Sari, Padma Adriana; Sumiadji, Sumiadji; Nurindrasari, Diana; Kusdewanti, Amelia Indah
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v7i1.17998

Proses pembelajaran dengan memanfaaatkan media digital dan alat teknologi lain merupakan kunci dari pendidikan yang mengintegrasikan teknologi informasi. Pemanfaatan teknologi informasi pada proses pembelajaran mata kuliah pengauditan, yaitu dengan menggunakan aplikasi Sistem Pembelajaran Audit, diharapkan dapat menjadi alat bantu yang efektif dalam pembelajaran mengenai proses audit. Penelitian ini bertujuan untuk menguji pengaruh penggunaan aplikasi pembelajaran audit terhadap motivasi belajar mahasiswa akuntansi pada mata kuliah pengauditan. Motivasi pembelajaran diukur dengan 4 aspek, yaitu Perhatian (Attention), Relevansi (Relevance), Keyakinan (Confidence), dan Kepuasan (Satisfaction). 52 mahasiswa diteliti dan mendapatkan hasil bahwa terdapat peningkatan signifikan pada aspek Perhatian, Relevansi, dan Keyakinan. Namun pada aspek Kepuasan terjadi penurunan yang tidak signifikan. Berdasarkan hasil tersebut, proses pembelajaran saat ini disarankan untuk memanfaatkan pembelajaran secara digital sehingga dapat mengembangkan strategi pengajaran yang praktis dan meningkatkan motivasi mahasiswa dalam proses pembelajaran.

Analysis of the Application of Materiality by KAP X to the Vouching Procedure for Revenue and Operating Expense Transactions of PT Z Hutami, Anugrah Fani Siwi; Sumiadji, Sumiadji; Asdani, Andi
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 3 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i3.481

This study aims to comprehensively examine the application of the concept of materiality and the vouching procedure in the financial statement audit process at PT Z by Public Accounting Firm (KAP) X. This study uses a qualitative approach with a case study method, in which data is collected through in-depth interviews, documentation, and review of relevant audit working papers. The results show that KAP X sets materiality thresholds based on a quantitative approach, taking into account key financial indicators such as total assets and income, as well as qualitative factors that could potentially influence the decision-making of financial statement users. Vouching procedures are carried out in a structured manner on accounts that are considered material and high risk in order to obtain reliable audit evidence. These findings indicate that the synergy between the application of proportional materiality and targeted vouching can improve the effectiveness of audit procedures and the quality of testing the fairness of financial statements as a whole.

Analysis of the Application of Materiality by KAP X to the Vouching Procedure for Revenue and Operating Expense Transactions of PT Z Hutami, Anugrah Fani Siwi; Sumiadji, Sumiadji; Asdani, Andi
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 3 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i3.481

This study aims to comprehensively examine the application of the concept of materiality and the vouching procedure in the financial statement audit process at PT Z by Public Accounting Firm (KAP) X. This study uses a qualitative approach with a case study method, in which data is collected through in-depth interviews, documentation, and review of relevant audit working papers. The results show that KAP X sets materiality thresholds based on a quantitative approach, taking into account key financial indicators such as total assets and income, as well as qualitative factors that could potentially influence the decision-making of financial statement users. Vouching procedures are carried out in a structured manner on accounts that are considered material and high risk in order to obtain reliable audit evidence. These findings indicate that the synergy between the application of proportional materiality and targeted vouching can improve the effectiveness of audit procedures and the quality of testing the fairness of financial statements as a whole.

The Business Process for Receipt and Disbursement of Cash Through Website: Case Study of Riverstone Hotel & Cottage Syaputri, Diva Wahyu; Riwajanti, Nur Indah; Sumiadji, Sumiadji
East Asian Journal of Multidisciplinary Research Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i8.10429

This study aims to present an effective business process model to tackle issues related to the cash inflow and outflow cycle at Riverstone Hotel & Cottage. It utilizes Research and Development (R&D) as the research type and follows the ADDIE method, consisting of three stages: analysis, design, and development. The findings suggest the necessity of a website system featuring separate cash inflow and outflow menus for the administrative and front office departments, as well as for the hotel's services (rooms and halls) and expenditures. Implementing real-time management can help reduce processing delays during the calculation and input of room/hall prices across different platforms. Moreover, daily/monthly transaction reports can be conveniently accessed from the provided menu options, eliminating the need for manual recalculations.

Business Processes for Basketball Court Rental and Ready Stock Sales Through Accounting Information System: a Case Study of Hok-Kiat Malang Basketball Club Pratiwi, Nandha Sekar; Susilowati, Kartika DS; Sumiadji, Sumiadji
East Asian Journal of Multidisciplinary Research Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i8.10716

The aim of this research is to offer an efficient business process modeling solution to address issues in the booking and ready stock sales processes at Hok-Kiat Malang Basketball Club. This study is a Research and Development (R&D) project that employs the ADDIE method, which consists of Analysis, Design, Development, Implementation, and Evaluation stages. This method aids in designing a system that can identify and solve problems with a structured and systematic approach. The results indicate that the implementation of a web-based system is crucial to replace the existing manual system. The current manual system faces various issues, including difficulties in tracking revenue, inefficient data management, and the risk of human error in recording transactions. By implementing a web-based system, these issues can be effectively addressed through automation and data integration, thereby enhancing accuracy, efficiency, and transparency in the processes of booking and ready stock sales. The system also facilitates faster and more accurate reporting, and supports strategic decision-making based on reliable information.

The Relationship of Leverage, Asset Management, Earnings Management and Profitability Indrayati, Indrayati; Sumiadji, Sumiadji; Jaswadi, Jaswadi; Utami, Rachma
Global Financial Accounting Journal Vol. 8 No. 1 (2024)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v8i1.9144

The Aneka Industry sector in 2019 recorded the worst performance. This research aimed to examine the effect of leverage on profitability and the roles of asset management and earnings management as a mediating effect at Aneka Industry Companies in Indonesia. The population of this research was 665 companies listed on the Indonesian Stock Exchange (IDX), and the sample used was 225 for the 2016-2020 period. Data were analyzed using Structural Equation Modelling (SEM)-PLS. The results showed that leverage had a significant negative effect on asset and earning management and a non-significant effect on Profitability. Both asset management and earnings management had a significant positive impact on Profitability. Meanwhile, asset and earnings management successfully mediated the effect of leverage on Profitability. Not many studies have examined the relationship between leverage, asset management, earnings management, and profitability. This research also tested a large sample size to represent conditions in Indonesia. This study recommends that the company maintain the condition of asset management and reduce earnings management.

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