Article Per Year (5 Year)
p-Index From 2021 - 2026
2.092
P-Index
This Author published in this journals
All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) JAM : Jurnal Aplikasi Manajemen Jurnal AKSI (Akuntansi dan Sistem Informasi) Journal of Humanities and Social Studies PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jurnal Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat Asia Jurnal Cahaya Mandalika JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Akuntansi Neraca
Ati Retna Sari
Pascasarjana Fakultas Ekonomi dan Bisnis Universitas Brawijaya
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

Published : 47 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 47 Documents
Search

 1   2   3   4   5 
PENDAMPINGAN INDUSTRI RUMAH TANGGA LAPIS LEGIT OLEH-OLEH KHAS MALANG Liskinasih, Ayu; Weganofa, Riza; Sari, Ati Retna
PEDULI: Jurnal Ilmiah Pengabdian Pada Masyarakat Vol 3 No 1 (2019)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (552.291 KB) | DOI: 10.37303/peduli.v3i1.112

Abstract

Industri oleh-oleh khas kota Malang terutama varian keik dan roti selama beberapa tahun terakhir ini didominasi oleh merek-merek milik pesohor ternama. Karena gencarnya iklan dan modal usaha yang besar, hal ini rupanya mempengaruhi daya saing produksi keik oleh-oleh rumahan. Melalui kegiatan PKM Industri Rumah Tangga ini tim pengabdi melakukan pendampingan kepada mitra industri rumah tangga “Raisa Lapis Legit” agar dapat bersaing dengan produk oleh-oleh terkenal milik para pesohor. Adapun permasalahan yang dialami mitra yaitu: (1) inefisiensi produksi, (2) pengemasan tidak sesuai standar, (3) buruknya manajemen usaha, keuangan, dan pemasaran, dan (4) belum memiliki ijin PIRT. Untuk mengatasi berbagai permasalahan tersebut telah dilakukan kegiatan pendampingan meliputi: (1) pengadaan alat produksi yang telah diupgrade untuk mengatasi inefisiensi produksi; (2) pengemasan kembali produk menggunakan sealer dan redesign kotak kemasan; (3) pendampingan dan workshop dengan topik riset pasar, diversifikasi produk, manajerial keuangan, tata kelola stock produksi, dan e-commerce; serta (4) pendampingan pengurusan ijin PIRT. Setelah dilakukan usaha-usaha pendampingan tersebut didapatkan hasil: (1) peningkatan efisiensi dan keamanan produksi; (2) daya simpan produk yang semakin baik; (3) peningkatan pemahaman dan perubahan perilaku terkait manajemen usaha, keuangan, dan pemasaran; (4) perluasan pemasaran; dan (5) terbitnya ijin PIRT.
PENGARUH PERTUMBUHAN PENJUALAN, LEVERAGE OPERASI, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftardi BEI Periode Tahun 2014-2015) Fauziah, Fitri; Halim, Abdul; Sari, Ati Retna
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 1 (2018): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v6i1.4208

Abstract

This study aims to examine and explain the partial and dominant influence of Sales Growth, Operating Leverage, Profitability and Company Size on the Financial Structure of companies listed on the Indonesia Stock Exchange (IDX). The analytical method used is a quantitative method by testing classical assumptions and statistical analysis, namely multiple linear regression analysis. The sampling method used was purposive sampling. This research variable consists of sales growth, operating leverage, profitability and company size as independent variables and financial structure as the dependent variable with a total sample of 36 manufacturing companies. The analysis shows that sales growth, profitability, and company size affect the financial structure while operating leverage has no effect on the financial structure and profitability has the most dominant influence on the financial structure
PENGARUH PROFITABILITAS, STRUKTUR KEPEMILIKAN, DAN SIZE TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015 Prilianti, Dessy; Halim, Abdul; Sari, Ati Retna
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 2 (2018): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v6i2.4216

Abstract

This study aims to test and explain the effect of partially Return on Equity (ROE), Ownership Structure (INST), SIZE on the value of the company with a capital structure (DER) as an intervening variable on manufacturing companies listed on the Indonesia Stock Exchange (IDX). The analytical method used in this study is a quantitative method, by testing classic assumptions, and statistical analysis that is path analysis analysis. The sampling method used was purposive sampling. The variables of this study consisted of ROE, INST, SIZE as an independent variable, DER as an intervening variable, and company value as the dependent variable with a total sample of 36 manufacturing companies. Analysis results show that. ROE, INST and DER partially affect the value of the company, and INST does not affect the value of the company. For further research, it is expected to add other research variables.
PENGARUH RETURN ON ASSETS (ROA), DEBT TO EQUITY RATIO(DER), CURRENT RATIO (CR), RETURN ON EQUITY (ROE), PRICE EARNING RATIO (PER), TOTAL ASSETS TURNOVER (TATO), DAN EARNING PER SHARE (EPS) TERHADAP NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Nafisah, Nila Izatun; Halim, Abdul; Sari, Ati Retna
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 2 (2018): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v6i2.4217

Abstract

This study aims to test and explain partially and dominantly the influence of ROA, DER, CR, ROE, PER, TATO and EPS on Company Value (Tobins'Q). The sample of this research is manufacturing companies for two consecutive years, namely 2014 to 2015, amounting to 36 companies using purposive sampling method. Data analysis techniques using Multiple Linear Regression Analysis, which consists of ROA on firm value (Tobins'Q), DER on Tobins'Q, CR on Tobins'Q, ROE on Tobins'Q, PER on Tobins'Q, TATO on Tobins' Q, and EPS against Tobins'Q. The analysis shows that ROA has a positive and significant effect on Tobins'Q, DER has a significant and significant effect on Tobins'Q, CR has a positive and significant effect on Tobins'Q, ROE has no effect on Tobins'Q, PER has a positive and significant effect on Tobins' Q, TATO has a positive and significant effect on Tobins'Q and EPS has a positive and significant effect on Tobins'Q. And PER is the most dominant variable against Tobins' Q.
PENGARUH EARNING PER SHARE, DEBT TO EQUITY RATIO, RETURN ON ASSET, PRICE TO BOOK VALUE, DAN PRICE EARNING RATIO TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE TAHUN 2014-2015 Saraswati, Adestia; Halim, Abdul; Sari, Ati Retna
Jurnal Riset Mahasiswa Akuntansi Vol. 7 No. 1 (2019): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v7i1.4234

Abstract

This study aims to examine and explain the effect of partial and dominant Earning Per Share (EPS), Debt to Equity Ratio (DER), Return On Assets (ROA), Price to Book Value (PBV) and Price Earning Ratio (PER) on return shares of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The analytical method used in this study is a quantitative method by testing classical assumptions and statistical analysis, namely multiple linear regression analysis. The sampling method used was purposive sampling. The variables of this study consisted of EPS, DER, ROA, PBV and PER as independent variables, and stock returns as the dependent variable with a total sample of 36 manufacturing companies. The analysis shows that EPS, DER, PBV and PER affect stock returns while ROA does not affect stock returns. For further research, it is expected to be able to add other research variables such as Net Profit Margin and Current Ratio.
PENGARUH ELEMEN-ELEMEN CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Febriana, Ester Ayu; Halim, Abdul; Sari, Ati Retna
Jurnal Riset Mahasiswa Akuntansi Vol. 7 No. 1 (2019): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v7i1.4235

Abstract

The purpose of this study is to analyze the influence of elements of Corporate Governance (CG) on the extent of Corporate Social Responsibility (CSR) disclosure in banking companies listed on the IDX and identify the factors that influence companies to conduct disclosure of Corporate Social Responsibility (CSR). The elements of Corporate Governance in this study consist of managerial ownership, institutional ownership, audit committee, board of commissioners size, independent board of commissioners and audit quality. The results of the hypothesis test indicate that the Corporate Governance (GCG) variable significantly influences the disclosure of Corporate Social Responsibility (CSR) on banking companies listed on the IDX. These results can be proven by the results of hypothesis testing which results in Corporate Governance criteria consisting of managerial ownership, institutional ownership, audit committee, board of commissioners, independent board of commissioners and audit quality simultaneously having a significant effect on the disclosure of Corporate Social Responsibility (CSR) in the company banking registered on the IDX. While partially only institutional ownership and audit quality do not significantly influence the disclosure of Corporate Social Responsibility (CSR) in pharmaceutical sub-sector companies listed on the IDX.
PENGARUH PROFITABILITAS, LEVERAGE DAN INCOME SMOOTHING TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2018 Owa, Ermelinda; Purwanto, Nanang; Sari, Ati Retna
Jurnal Riset Mahasiswa Akuntansi Vol. 7 No. 2 (2019): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v7i2.4252

Abstract

Company value is investors' perception of the level of success of a company. The level of success of a company is usually often associated with stock prices. High stock prices make the value of the company also increased. In this study, sampling was conducted using a purposive sampling method. For the data analysis technique the researchers used multiple linear regression analysis techniques. From the results of hypothesis testing that has been done, it shows that profitability, leverage and income smoothing simultaneously affect the value of the company. When viewed commercially, the results of hypothesis testing profitability variables have an influence on firm value. Furthermore, the results of the analysis of leverage variables also have an influence on firm value variables. The fourth analysis shows that the income smoothing variable affects the value of the company. Based on research that has been done, it is suggested, for investors before investing can see the value of the company first as a consideration made before investing.
ANALISIS PROFITABILITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN CSR SEBAGAI VARIABEL INTERVENING Riniyati, Frumensia; Purwanto, Nanang; Sari, Ati Retna
Jurnal Riset Mahasiswa Akuntansi Vol. 7 No. 2 (2019): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v7i2.4253

Abstract

The purpose of this study is to find out the analysis of profitability to firm value, Leverage analysis of company value, profitability analysis to CSR, Leverage analysis of CSR, CSR analysis of company value and indirect analysis of profitability to company value through CSR, and indirect analysis Leverage on Company Value through CSR. This research was conducted at state-owned companies listed on the Indonesia Stock Exchange in the period 2015-2017. The sample used in this study were 23 sample companies. This study uses a path analysis technique (Path Analysis). The results of this study indicate that the first hypothesis of profitability affects the Corporate Social Responsibility (CSR). The second hypothesis shows leverage influences CSR. The third hypothesis shows profitability has an effect on firm value. The fourth hypothesis shows that leverage has an effect on firm value. The fifth hypothesis shows that Corporate Social Responsibility (CSR) affects the value of the company. The sixth hypothesis shows that profitability affects the value of the company through Corporate Social Responsibility (CSR). The seventh hypothesis shows that leverage affects the value of the company through Corporate Social Responsibility (CSR).
ANALISIS PENGARUH UKURAN PERUSAHAAN, LABA/RUGI PERUSAHAAN, UKURAN KAP, SOLVABILITAS, DAN OPINI AUDIT TERHADAP AUDIT DELAY Sonia, Novi; Hariani, Lilik Sri; Sari, Ati Retna
Jurnal Riset Mahasiswa Akuntansi Vol. 7 No. 2 (2019): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v7i2.4255

Abstract

This study aims to determine and analyze the influence of company size, company profit / loss, KAP size, solvency and audit opinion on audit delay on mining companies listed on the Indonesia Stock Exchange in 2015-2017. Samples were taken using a purposive sampling technique totaling 40 companies. Testing of this study uses a classic assumption test and multiple linear regression analysis. The results of this study indicate that the size of the company profit / loss company, KAP size, solvency, and audit opinion simultaneously affect the audit delay . The size of the company affects the audit delay. Profit / loss affects the audit delay company. KAP size does not affect audit delay. Solvency does not affect audit delay. And audit opinion has no effect on audit delay. The R2 test results state that the variables in this study have a 40.2% influence on audit delay. Other recommended variables that can affect audit delay are profitability, company age, liquidity, and auditor turnover.
PENGARUH PEMBIAYAAN, NON PERFORMING FINANCING (NPF), CAPITAL ADEQUACY RATIO (CAR), DAN FINANCING TO DEPOSIT RATIO (FDR) TERHADAP PROFITABILITAS BANK SYARIAH Hasanah, Uswatun; Made, Anwar; Sari, Ati Retna
Jurnal Riset Mahasiswa Akuntansi Vol. 7 No. 2 (2019): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v7i2.4258

Abstract

The purpose of this study was to examine and determine the effect of Financing, Non-Performing Financing (NPF), Capital Adequacy Ratio (CAR) and Financing to Deposit Ratio (FDR) on the Profitability of Islamic Banks in Indonesia in 2013-2017. The population of this research is Sharia Commercial Bank in Indonesia. Sampling uses the time series cross section method. The population is 11 Sharia Commercial Banks. Methods of observation for 5 years (2013-2017). Analysis of the data used in research is the classic assumption test and hypothesis test. The method used in this research is quantitative descriptive method, and the analytical method used is multiple linear regression analysis. The results of the study show that the Non Performing Financing (NPF) and Capital Adeaucy Ratio (CAR) variables affect the profitability of Islamic Commercial Banks both partially and simultaneously whereas for Financing and Financing to Deposit Ratio (FDR) variables do not partially affect the Sharia Commercial Bank Profitability.
Co-Authors . Sutrisno A Halim Affan Afian Aini, Anisa Nur Andriana, Siska Anwar Made Aulia, Meisa Faiza Ayu Liskinasih Christea Frisdiantara Diadon, Maria Reinaliani Djawang, Rizky Rivaldo Peku Dwi Prasetyo Efendi, Muklis Eko Ganis Sukoharsono Fachthurrohim, Muchammad Fauzan . Fauziah, Fitri Febriana, Ester Ayu Fifa, Masruro Yula Halim, Dimas Maulana Harimukti, Wisma Tytus Hartatik, Lusi Indiraswari, Susmita Dian Irianto, Mochamad Fariz Khoir, Nadila Ulul Lilik Sri Hariani Lulianto, Dewinda Sukma Cahyani Mau, Maria Grasiana Yuliana Nabila, Nabila Nafisah, Nila Izatun Novyanti, Dita Nurdhiana, Rina Nurul Hidayati Owa, Ermelinda Pransiska, Pransiska Prasetyo, Hendrik Prilianti, Dessy Purwanto, Nanang Putra, Dwi Artha Cahyono R. Anastasia Endang Susilawati Retno Wulandari RINIYATI, FRUMENSIA Rita Indah Mustikowati Riza Weganofa Sandi, Adelina Ananta Saraswati, Adestia Setiyowati, Supami Wahyu Solihah, Ikahtu SONIA, NOVI Sulistyo Sulistyo Suprianti, Martina Merliana Supriyatna, Hardiyati Suyanto Suyanto Tercin, Kristiana Titin Agustina Tomi, Antonius Tri Wulandari Wijaya, Tri Yanti Wana Wuwur, Anastasia Bribin