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All Journal EL-MUHASABA Jurnal Keuangan dan Perbankan Jurnal Ilmiah Mahasiswa FEB Akuisisi : Jurnal Akuntansi SAR (Soedirman Accounting Review): Journal of Accounting and Business Prosiding Seminar Nasional Sains dan Teknologi Terapan Jurnal Abdi Insani Jurnal Multidisiplin Madani (MUDIMA) Indonesian Journal of Society Development (IJSD) Ekonomi dan Bisnis: Berkala Publikasi Gagasan Konseptual, Hasil Penelitian, Kajian, dan Terapan Teori Business Management Research
Citra Sarasmitha
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Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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Financial Distress Prediction in Infrastructure, Utilities, and Transportation Sector Companies 2015-2020 Mashudi, Mashudi; Himmati, Risdiana; Ardillah, Id Fitria Rahayu; Sarasmitha, Citra
Jurnal Keuangan dan Perbankan Vol 25, No 3 (2021): Juli 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i3.5858

Abstract

This research is based on financial distress or financial distress, which negatively impacts the company, marked by its inability to fulfill its obligations at maturity. This phenomenon can be an early warning related to further problems, and financial distress can be overcome by predicting as early as possible. This prediction is essential for management and company owners to anticipate potential bankruptcy. The formulations in this study include whether inflation affects predicting financial distress in companies in the Infrastructure, Utilities, and Transportation sectors listed on the IDX for the 2015-2020 period. And Whether the financial ratios (Current Ratio, Debt To Equity Ratio, Total Asset Turn Over, Return on Equity, Price Book Value) affects predicting financial distress in Infrastructure, Utilities, and Transportation sector companies listed on the IDX the 2015-2020 period. This study uses a quantitative approach and the type of associative research, and the source data is secondary data with a sample of 10 companies. The sampling technique used purposive sampling. Data processing in this study uses E-Views 9 with Panel Data Regression analysis techniques. This study can conclude that the variables of inflation, current ratio, price-book value, and total turnover significantly affect financial distress in the Infrastructure sector companies: utilities and Transportation. Meanwhile, the debt to equity ratio and return on equity variables did not substantially affect financial distress in the Infrastructure, Utilities, and Transportation sector companies in 2015-2020.DOI: 10.26905/jkdp.v25i3.5858
Penggunaan Internet Sebagai Media Sumber Literatur oleh Mahasiswa Program Magister: Pendekatan Model TAM (Technology Acceptance Model) yang Dimodifikasi Citra Sarasmitha; Zaki Baridwan
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 1: Semester Ganjil 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (236.195 KB)

Abstract

The aim of this study is to investigate the determinants of internet usage as a media source literature by magister program students. This study employed a technology acceptance model (TAM) by Davis (1989) with modified for predicting. Data was collected from 181 magister program students from accounting department of Brawijaya University with survey method. Data was analyzed by Partial Least Square (PLS) software. The result shows that perceived ease of use, perceived internet content, and openness personalityhave positive significant influences to internet usage. Whereas perceived usefulness has not significant influences to internet usage. The implication of this study is relevant to lecturer and internet provider for considering about perception students at ease of use and quality information in internet. Despite this, lecturersshould know about personality students have a direct impact to internet usage.   Keywords: Technology Acceptance Model (TAM), perceived usefulness, perceived ease of use, perceived internet content, openness personality, internet usage, media source literature.
KINERJA KEUANGAN BUMD KOTA BATU: PENDEKATAN RASIO KEUANGAN DAN ANALISIS EFEKTIVITAS DAN EFISIENSI ANGGARAN Sarasmitha, Citra; Patalo, Ryan Gerry
Akuisisi: Jurnal Akuntansi Vol 19, No 1 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i1.1089

Abstract

Kajian ini bertujuan untuk menganalisis dan mengevaluasi kinerja keuangan PT.X BUMD Kota Batu selama 5 tahun yaitu tahun 2016-2020. Metode kajian yang digunakan di dalam penelitian ini adalah deskriptif kuantitatif. Analisis dan Evaluasi kinerja keuangan PT. X akan dievaluasi menggunakan beberapa analisis rasio keuangan dan analisis rasio efektivitas dan efisiensi anggaran. Hasil kajian menunjukkan bahwa kinerja keuangan PT.X berdasarkan analisis rasio keuangan cenderung buruk. Hal ini disebabkan adanya kondisi over investment yang dilakukan oleh PT.X. Sementara itu, hasil analisis rasio efektivitas dan efisiensi anggaran juga menunjukkan kondisi yang tidak baik. Hal ini disebabkan adanya kelebihan belanja langsung dan tidak langsung serta tidak patuhnya realisasi terhadap RKAP.
KUNCI KINERJA OPTIMAL: HARMONISASI BUDAYA ORGANISASI, LINGKUNGAN KERJA DAN SISTEM INFORMASI Mennita, Ria; Sarasmitha, Citra; Rahmawati, Anas; Dharma, Intan Novia Indira
Ekonomi dan Bisnis: Berkala Publikasi Gagasan Konseptual, Hasil Penelitian, Kajian, dan Terapan Teori Vol. 27 No. 2 (2023): Ekonomi dan Bisnis: Berkala Publikasi Gagasan Konseptual, Hasil Penelitian, Ka
Publisher : Jurusan Ilmu Ekonomi Prodi Ekonomi Pembangunan Fakultas Bisnis dan Ekonomika Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jeb.v27i2.5967

Abstract

The increasing of business competition after the pandemic has encouraged the business world to be more dynamic and able to develop adaptive and effective Management Accounting Information System (MAIS) management strategies. This study aims to determine the importance of alignment between work environment, work culture and organizational culture on business performance through the effectiveness of the company's management accounting information system in electronic stores in Malang city. Data collection was carried out using a questionnaire. The data analysis tool used Structural Equation Modeling (SEM) analysis with AMOS 23. The sample consisted of 159 respondents who were employees and supervisors of electronic stores in Malang City. The results showed that the work environment and organizational culture have a significant positive influence on SIAM and organizational performance. In this case, work culture does not have a significant influence on organizational performance. The significance of this study shows that the influence of environment and culture on organizational performance can be achieved through the effectiveness of information systems in stores, so that employees can make maximum good contributions to the organization.
Financial Performance: A Study of CAR and FDR Impact on ROA in Indonesian Islamic Banks Sulistyorini, Ery; Sarasmitha, Citra; June, Cindy Getah Tresna; Jauhari, Burhanuddin
Business Management Research Vol 3, No 1 (2024): January 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/bismar.v3i1.13505

Abstract

This research analysis the influence of CAR and FDR on ROA in Sharia Banks during the COVID-19 Outbreak. The phenomenon behind this research is global economic uncertainty due to the pandemic which affects the stability and financial performance of banks, especially Islamic banks. There is a research gap in understanding how financial variables such as CAR and FDR affect ROA in the midst of crisis conditions. This research uses financial report data from Islamic banks in Indonesia during the pandemic period, and the analysis method uses multiple regression. The research results show that CAR and FDR have a significant influence on ROA. These findings indicate that Islamic banks need to maintain and increase CAR and manage FDR well to maintain healthy financial performance. The discussion in this research emphasizes the importance of increasing capital, optimizing financing, and strict regulatory supervision as policy steps that can be implemented. Thus, this research makes an important contribution to the Islamic finance literature and provides practical recommendations for Islamic bank management and regulators to maintain financial stability and health in times of crisis.Keywords: Capital, profitability, sharia banking, COVID-19 pandemic.
Sosialisasi dan Edukasi Pencegahan Stunting: Upaya Pengabdian Masyarakat untuk Generasi Sehat Sarasmitha, Citra; Razak, Mochamad Rifqi Hasan Abdul; Devi, Yohana Shanta; Safitri, Ajeng Dena; Lukas, Velya Natalya Cristy
Prosiding Seminar Nasional Sains dan Teknologi Terapan 2024: Menjembatani Energi Berkelanjutan dan Ekonomi Hijau melalui Transformasi Riset dan Teknologi T
Publisher : Institut Teknologi Adhi Tama Surabaya

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

Abstract

Stunting is a condition that adversely affects children's physical and cognitive development, affecting their health and future productivity. The socialization and education program for stunting prevention to residents of RW 03 Karangbesuki Village has succeeded in raising awareness about the importance of balanced nutrition, exclusive breastfeeding, and good sanitation to prevent stunting. The service team provided educational materials, held pre-tests and post-tests, and distributed nutritious gifts. The results of the evaluation showed a significant increase in participants' understanding of stunting. This education has succeeded in providing new knowledge to parents about the importance of their active role in maintaining children's health, as well as contributing to efforts to build more qualified human resources
Corporate Social Responsibility Disclosure and Good Corporate Governance: Financial Performance? Wulandari, Eva Nuriana; Sarasmitha, Citra
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 16, No 1 (2025): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v16i1.31125

Abstract

Purpose: This research aims to analyze the influence of Corporate Social Responsibility disclosure and Good Corporate Governance, measured through managerial ownership, institutional ownership, board of directors, and audit committee, on financial performance measured by Return On Asset. Method: This research collected data from 41 energy companies listed on the Indonesia Stock Exchange during the 2021-2023 period using purposive sampling. The research data was obtained through documentation in the form of annual reports and sustainability reports. Data analysis was conducted using multiple linear regression supported by SPSS version 26. Results: The results of this study indicate that Corporate Social Responsibility, managerial ownership, institutional ownership, and the board of directors have a positive and significant impact on Return on Assets, while the audit committee has a negative and significant impact on Return on Assets. Implications: The audit committee needs to maximize its competence, optimize quality and professionalism to enhance its role. Furthermore, it needs to collaborate with management to provide strategic decisions. Novelty: Contributing to energy companies through the use of a CSR index. Institutional ownership as a proxy for Good Corporate Governance remains under-researched
Bahasa Inggris Abdillah, Pujangga; Gunawan, Szabyna Regytha Aura; Sarasmitha, Citra; Sihwahjoeni, Sihwahjoeni
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 2 (2023): December 2023
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2023.8.2.9790

Abstract

This study aims to provide a valuable contribution by exploring the moderating effect of audit quality and board gender diversity on the relationship between corporate social responsibility disclosure (CSRD) and corporate tax avoidance (CTA) of Indonesian listed companies. This study used quantitative research by moderated regression analysis (MRA) with the STATA program, and this method used the annual report of firms listed on the Indonesian stock exchange from the 2020-2022 period with a sample of 256 firms. The results showed that CSRD influences CTA as measured by DER. That is, the higher the CSRD made, the more the company can improve CTA. This research shows that audit quality as a moderation variable is proven empirically able to decrease the influence of CSRD on CTA; audit quality has a role in CSR strategy and also shows that BGD as a moderation variable is proven empirically able to increase the influence of CSRD on CTA. Therefore, promoting BGD in corporate decision-making will help the world's leading governments and policymakers achieve Sustainable Development Goals (SDGs).
Puppetry-Based Literacy as a Means of Early Childhood Character Education Abror, Moh. Rayhan Danil; Sadewo, Satriyo Panji; Yasmin, Saila Irfany; Citra Sarasmitha
Indonesian Journal of Society Development Vol. 3 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsd.v3i2.9066

Abstract

This service aims to introduce wayang culture and develop children's character education with the content of core competencies in spiritual attitudes, core competencies in social attitudes, core competencies in knowledge, and core competencies in skills by utilizing educational learning media. The subjects in this research were PAUD Mutiara Bunda and PAUD Kenanga, Pisang Candi, Sukun, Malang City. The results of this service show that the learning method through wayang literacy and local wisdom for early childhood has succeeded in becoming a means for teachers to introduce character-based local culture to early childhood
Penggunaan Internet Sebagai Media Sumber Literatur oleh Mahasiswa Program Magister: Pendekatan Model TAM (Technology Acceptance Model) yang Dimodifikasi Sarasmitha, Citra; Baridwan, Zaki
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

The aim of this study is to investigate the determinants of internet usage as a media source literature by magister program students. This study employed a technology acceptance model (TAM) by Davis (1989) with modified for predicting. Data was collected from 181 magister program students from accounting department of Brawijaya University with survey method. Data was analyzed by Partial Least Square (PLS) software. The result shows that perceived ease of use, perceived internet content, and openness personalityhave positive significant influences to internet usage. Whereas perceived usefulness has not significant influences to internet usage. The implication of this study is relevant to lecturer and internet provider for considering about perception students at ease of use and quality information in internet. Despite this, lecturersshould know about personality students have a direct impact to internet usage.   Keywords: Technology Acceptance Model (TAM), perceived usefulness, perceived ease of use, perceived internet content, openness personality, internet usage, media source literature.
Co-Authors Abror, Moh. Rayhan Danil Ardillah, Id Fitria Rahayu Devi, Yohana Shanta Dharma, Intan Novia Indira Ery Sulistyorini Gunawan, Szabyna Regytha Aura Himmati, Risdiana Jauhari, Burhanuddin June, Cindy Getah Tresna Karina Setia Utami Lukas, Velya Natalya Cristy Mashudi Mashudi Mennita, Ria Patalo, Ryan Gerry Primahasmi Dalulia Pujangga Abdillah, Pujangga Putra, Muhammad Afif Nur Rahmawati, Anas Razak, Mochamad Rifqi Hasan Abdul Sadewo, Satriyo Panji Safitri, Ajeng Dena Sihwahjoeni, Sihwahjoeni Wulandari, Eva Nuriana Yasmin, Saila Irfany Zaki Baridwan