Article Per Year (5 Year)
p-Index From 2021 - 2026
8.789
P-Index
This Author published in this journals
All Journal Jurnal Kedokteran Brawijaya MIX : Jurnal Ilmiah Manajemen Universa Medicina Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi SAR (Soedirman Accounting Review): Journal of Accounting and Business Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Journal of Dedicators Community BALANCE: Jurnal Akuntansi, Auditing dan Keuangan JURNAL PENDIDIKAN TAMBUSAI MALIA FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Jurnal Kesehatan Islam : Islamic Health Journal Jurnal Akuntansi Kompetif Jurnal Proaksi Jurnal MEBIS (Manajemen dan Bisnis) Journal of Economics, Business, and Government Challenges JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi Kontemporer Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Nusantara Science and Technology Proceedings Jurnal Mandala Pengabdian Masyarakat EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Bioscientist : Jurnal Ilmiah Biologi ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING International Journal of Economy, Education and Entrepreneurship (IJE3) Bima Journal : Business, Management and Accounting Journal Behavioral Accounting Journal ETAM: Jurnal Pengabdian kepada Masyarakat Robust: Research of Business and Economics Studies Jurnal Kedokteran Komunitas (Journal of Community Medicine) Asian Journal of Management Analytics Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JURNAL MULTIDISIPLIN ILMU AKADEMIK JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Indonesian Journal of Sustainability Policy and Technology Jurnal Ilmiah Nusantara Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Journal of Sharia Economics, Banking and Accounting KOPEMAS Balance: Jurnal Akuntansi, Auditing, dan Keuangan IJRE
Erna Sulistyowati
Universitas Islam Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

Published : 78 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 78 Documents
Search

 2   3   4   5   6 
Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, dan Kepemilikan Institusional terhadap Nilai Perusahaan Diah Puspita Sari; Erna Sulistyowati
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.781

Abstract

This study focuses on the effect of profitability, liquidity, firm size, and institutional ownership on firm value. Aims to see the effect of profitability, liquidity, firm size, and institutional ownership on firm value. Using a purposive sampling technique using certain criteria, 11 companies were obtained from 26 food and beverage sub-industry companies listed on the Indonesia Stock Exchange in 2016-2020. The results of this study indicate that profitability partially does not affect firm value, liquidity partially affects firm value, firm size partially does not affect firm value, institutional ownership partially affects firm value.
PENGARUH KINERJA KEUANGAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PERTANIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020 Atthoriq, Moch Nauval; Sulistyowati, Erna
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v6i2.2133

Abstract

Riset ini bertujuan untuk memeriksa serta mengkaji pengaruh Kinerja Keuangan yang dinyatakan oleh (ROA serta ROE) serta CSR terhadap Firm Value (PBV) atas perusahaan pertanian nan tercatat di BEI tahun 2016-2020. Populasi riset ini sebanyak 23 perusahaan. Kaidah pemungutan sampel nan dipakai ialah purposive sampling serta diperoleh sampel 8 perusahaan. Teknik kajian nan dipakai merupakan analisis regresi linier berganda melalui SPSS varian 26. Dari hasil riset menerangkan bahwa (1) ROA berpengaruh signifikan terhadap nilai perusahaan, (2) ROE tiada berpengaruh signifikan terhadap nilai perusahaan, (3) CSR berpengaruh signifikan terhadap nilai perusahaan, (4) ROA, ROE serta CSR secara bersama-sama (simultan) berpengaruh terhadap nilai perusahaan.
PENGARUH INTELLECTUAL CAPITAL DAN IMPLEMENTASI GOOD CORPORATE GOVERNANCE TERHADAP PENINGKATAN KINERJA KEUANGAN Ramadhani, Anggraini Triaski; Sulistyowati, Erna
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 2 (2023): Edisi Mei - Agustus 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i2.3091

Abstract

Penelitian ini bertujuan untuk memahami pengaruh intellectual capital dan implementasi good corporate governance terhadap peningkatan performa finansial perusahaan di sektor teknologi yang tercatat di Bursa Efek Indonesia selama 3 tahun penelitian pada periode 2019-2021. Metode analisis Partial Least Squares (PLS) yang berfokus pada aspek kuantitatif digunakan pada penelitian ini. Dilaksanakan penggunaan teknik yang dikenal sebagai purposive sampling. Dari hasil penelitian ini, terungkap bahwa intellectual capital tidak memiliki pengaruh signifikan terhadap kinerja keuangan, dan implementasi good corporate governance juga tidak menunjukkan pengaruh positif terhadap kinerja keuangan.
Pengaruh Economic Value Added , Market Value Added, dan Kebijakan Dividen terhadap Nilai Perusahan Azizah, Fara; Sulistyowati, Erna
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 4 (2024): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i4.3480

Abstract

Purpose:  The current study aims to envestigate the influence of Economic Value Added (EVA), Market Value Added (MVA), and dividend policy on the value of enterprises classified as LQ45 that were publicly listed on the Indonesia Stock Exchange from 2020 to 2022.  The study encompasses a dependent variable, Firm Value, alongside independent variables comprising Economic Value Added (EVA), Market Value Added (MVA), and dividend policy. Methodology: Quantitative research is what this study is all about. Information gathered from stock prices and yearly reports utilizing documentation methodologies. Twenty businesses were chosen the Purposive Sampling technique. Multiple Linear Regression in SPSS Version 27 was employed to examine in data. Results: Findings demonstrated that EVA has no influence on company value, but MVA has a large positive effect on firm value, and dividend policy has a massive positive effect on firm value. Meanwhile, the EVA, MVA, and Dividend Policy have a major beneficial influence on the firm's worth. Limitations: One of its drawbacks is the limited three-year analysis time; perhaps, future researchers will be able to employ a longer study period. Contribution: The study's findings may help businesses and investors weigh EVA, MVA and dividend policy factors when making choices.
Analisis Abnormal Return, Trading Volume Activity Sebelum dan Sesudah Pernyataan Pers Terkait Pelonggaran Penggunaan Masker Muhammad, Excelino Seisa; Sulistyowati, Erna
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 3 No. 3 (2023): Mei 2023
Publisher : CV ODIS

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

Abstract

This study aims to analyze the impact of press statements regarding the relaxation of mask use on Abnormal Returns and Trading Volume Activity. This research is quantitative research that uses a comparative method. The objects in this study are Abnormal Returns and Trading Volume Activity, the data of which is taken from a summary of stock prices and an overview of the IHSG of companies that are members of the LQ-45 index on the IDX, with a sampling technique using the census method. The data were analyzed using the Wilcoxon Rank Test with a tool in the Statistical Product and Service Solution (SPSS) version 25 application. The results showed differences in Abnormal Returns before and after press statements regarding the relaxation of mask use. And there is no difference in Trading Volume Activity before and after the press statement regarding easing the use of masks.  
Pengaruh Corporate Social Responsibility terhadap Kinerja Keuangan dengan Nilai Perusahaan sebagai Variabel Mediasi Ramadhan, Raihan Putri; Sulistyowati, Erna
Jurnal Pendidikan Tambusai Vol. 6 No. 2 (2022): Agustus 2022
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v6i2.4187

Abstract

Pada era saat ini, perkembangan ilmu pengetahuan dan teknologi yang semakin maju sangat berdampak ke berbagai sektor, banyak perusahaan yang bersaing untuk menunjukkan keunggulan yang dimiliki dengan harapan pasar akan merespon positif perusahaan tersebut. Berdasarkan latar belakang di atas, penulis mengambil judul Pengaruh CSR terhadap Kinerja Keuangan dengan Nilai Perusahaan sebagai Variabel Mediasi, untuk mengetahui pengaruh dari CSR terhadap kinerja keuangan (diproyeksikan dengan rasio lancar) dengan nilai perusahaan sebagai variabel intervening (diproyeksikan dengan Price Earning Ratio (PER)). Penelitian dilakukan dengan menggunakan metode penelitian kuantitatif. Penelitian kuantitatif adalah sebuah langkah menemukan pengetahuan atau informasi menggunakan data berupa angka sebagai alat untuk menganalisis keterangan mengenai hal yang ingin diketahui. Penelitian yang dilakukan menunjukkan hasil bahwa CSR tidak berpengaruh signifikan terhadap kinerja keuangan. Artinya apabila menerapkan CSR maka kinerja keuangan akan meningkat, begitu pula sebaliknya. Namun, apabila perusahaan semakin banyak menunjukkan pengungkapan CSR maka dapat menurunkan kinerja keuangan. Berdasarkan hasil uji hipotesis pada tabel di atas menunjukkan jika H1 ditolak. Berdasarkan hasil analisis dari pengujian yang telah dilakukan, maka dapat ditarik kesimpulan bahwa Corporate Social Responsibility dan Nilai perusahaan tidak berpengaruh signifikan terhadap Kinerja Keuangan. Kemudian Nilai perusahaan tidak dapat memediasi pengaruh Corporate Social Responsibility terhadap kinerja keuangan.
Simulasi Molecular Docking Aktivitas Antiinflamasi Rimpang Zingiber Officinale var. amarum pada Mediator Inflamasi Prostaglandin D2 (PGD2) dan Tromboksan A2 (TXA2) pada Osteoarthritis Denis Mery Mirza; Erna Sulistyowati; Anta Maulana Fardhani
Jurnal Kesehatan Islam : Islamic Health Journal Vol. 13 No. 1 (2024): Jurnal Kesehatan Islam : Islamic Health Journal
Publisher : Publikasi oleh Fakultas Kedokteran Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jki.v13i1.21779

Abstract

Abstract. Osteoarthritis (OA) is a degenerative joint disease characterized by damage to joint cartilage, subchondral bone, and osteophyte formation. The prevalence of OA is still large with major therapy is non steroid anti inflammatori (NSAID) drug. However, prolonged use of NSAIDs leads to side effects on gastrointestinal tract. Zingiber officinale var. amarum is beneficial herbal for anti-inflammatory therapy in OA. The damage of chondrocytes in OA triggers the activation of inflammatory process through the COX-2 pathway, resulting in the production of chemical mediators prostaglandin D2 (PGD2) and thromboxane A2 (TXA2), causing pain and functional decline. Thus, this research aimed to predict active compounds of Z. officinale var. amarum rhizomes that potential to inhibit PGD2 and TXA2 as anti-inflammatory agents for OA through molecular docking. Method This research use 20 active compounds of Z. officinale var. amarum using molecular docking method with proteins target including of PGD2 (ID:1S2A) and TXA2 (ID:6IIV). The docking process was conducted using the PyRX 0.8 application, and the results were visualized in the BIOVIA Discovery Studio 2020 application. Result the research on the 20 active compounds in the rhizome of Z. officinale var. amarum indicates that compounds such as [6]-Gingerdiol 3,5-diacetate, 10-gingerol, gingerdione, and gingerdiol can interact with the active site of the protein 1S2A through hydrogen bonding with Gln-222. Furthermore, compounds like [6]- dehydrogingerdione, paradol, gingerdiol, geraniol, 10-gingerol, gingerdione, [6]- Gingerdiol 3,5-diacetate, isoborneol, zingerone have been identified to interact with 6IIV through hydrogen bonding with Gln-301 and Thr-81. This indicates that these compounds exhibit activity as inhibitors of PGD2 and TXA2. The interactions occurring between the complex compounds of Z. officinale var. amarum and 1S2A and 6IIV can lead to inhibitory effects on PGD2 and TXA2. Kata Kunci: molecular docking; osteoarthritis; PGD2; TXA2; Z. officinale var. amarum
ANALISIS MATERIALITAS PADA PROSEDUR AUDIT VOUCHING ATAS AKUN BEBAN OPERASIONAL Chrisna Putri, Rani; Sulistyowati, Erna
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 20 No. 2 (2023): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v20i2.4468

Abstract

In the era of society 5.0, the auditor profession will continue to exist even though the threat of AI (Artificial Intelligence) has come, bearing in mind that there are many human intelligences that cannot be replaced by any robots. An auditor needs to have an understanding of materiality, where this concept relates to how large a misstatement contained in an assertion can be accepted by the auditor so that users of financial statements are not affected by the magnitude of the misstatement. One of the applications of materiality is the vouching audit procedure. Vouching is a test carried out by the auditor to check the authenticity or correctness of the occurrence of a transaction presented in the financial statements through physical source documents. Vouching for operating expense accounts is important to do because there are many findings indicating irregularities in the presentation of operating expenses in the financial statements. The method used is a qualitative research-descriptive analysis based on the results of interviews with 4 people at Public Accounting Firms and Public ABC as samples and observations. This study aims to get answers regarding the importance of materiality in vouching audit procedures for operating expense accounts.
Pengaruh Good Corporate Governance terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening Virliandita, Berliana; Sulistyowati, Erna
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.4889

Abstract

The research objective to be achieved are to prove the effect of Good Corporate governance on firm value, prove the effect of Good Corporate governance on financial performance, prove the effect of financial performance on firm value, prove the effect of Good Corporate governance on corporate value through financial performance as an intervening variable in corporate bodies Sate Owned Enterprises listed on the Indonesia Stock Exchange in 2017-2021. The method used in this research is to use quantitative methods. Sampling of this study using purposive sampling obtained 13 sample. The analysis technique used in this research is path analysis using SPSS 25 software. Based on the research result, it can be seen that Good Corporate governance has no effect on company value, Good Corporate governance effects the financial performance, financial performance effects company value, Good Corporate governance influences company value through financial performance as an intervening variable in corporate bodies State Owned Enterprises listed on the Indonesia Stock Exchange in 2017-2021. Keywords: Good Corporate Governance; Financial Performance; Corporate Value
Pengaruh Kompetensi Aparatur, Budaya Organisasi, dan Moralitas Individu terhadap Pencegahan Fraud dalam Pengelolaan Dana Desa: Studi Empiris pada Desa di Kecamatan Bangsal Raharja, Dharma Putra; Sulistyowati, Erna
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.5283

Abstract

The purpose of this study was to analyze whether apparatus competence, organizational culture, and individual morality influence fraud prevention in managing village funds. The benefits of this research are as a consideration in determining actions to prevent acts of fraud in the village government in Mojokerto Regency. This research uses quantitative methods using a descriptive research model. The data used in this research are primary data and secondary data, Primary data was collected using a questionnaire method while secondary data was obtained using literature reviews from various sources such as scientific articles, books and news articles. Sampling in this study used a purposive sampling technique with a total sample of 68 people. The tests carried out in this study were data quality tests, classical assumption tests, hypothesis testing, and multiple linear regression analysis. Data quality can be tested using validity and reliability tests. The classic assumption test used in this study consists of normality, multicollinearity, and heteroscedasticity tests, and hypothesis testing which consists of F tests, t tests, and the coefficient of determination. The results of the partial test in this study indicate that the competency of the apparatus and individual morality have a significant effect on fraud prevention, while organizational culture has no significant effect on fraud prevention.
Co-Authors Abdillah, Muhammad Nauval Rizki Alfindy, Maulina Alisa Qotrunnada Kirom Amar, Muhammad Khoirul Amelia Aziz Daeng Anita Puspa Widiyana Anta Maulana Fardhani Aris Rosidah Arsy Nurulita Mustafa Asna Mufida Prajanti Atthoriq, Moch Nauval Audyla Sri Putri Azahra, Raudhatul Azizah, Fara Azmiyanti, Rizdina Bangkit Brillian Fauzi Brigitha Alexandra Titis Yolanda Budiwitjaksono, Gideon Setyo Chrisna Putri, Rani Citra Evelyn R.A Condro Widodo Damayanti, Sindhi Dea Amanda Putri Declyanda Mahardika, Gita Denis Mery Mirza Devina Putri Wardani Dewi Martha Indria Diah Hari Suryaningrum Diah Puspita Sari Dian Ilmaniar Istiqamah Dinda Dwi Anggita Dwi Suhartini Dwi Zulfiata Iriandana Eldina Afniasari Putri Erfina Daniati Fajar Audra P Faluthia Fitri Puspaningrum Firmansyah, Riski Firsania Bunga W FitriaNugraha Aini Gagas Prakasa Garlina Hita Ganjarani Hafidh Nur Haq Hafizh Anugrah Perdana Hero Priono, Hero Heru Mulyono Hidajat, Sjarief Husain Latuconsina Husain Latucosina Hutapea, Agnes Agataha Br Ike Widyaningrum Ima Aryani Jovi Al Khadavi H Kalyana Palupi Kania, Niken Yofi Kevin Althamena Lailatul Qomariyah, Lailatul Lilian Ardhitaningrum Luthfiyanti, Destriyana M. Ilham Bagas Waskito Majida Ramadhan Marlena Ayu Windasari Mayvita Muntadiroh Meidy Tiara Nur Sausan Moch Nauval Atthoriq Mohammad Gilang Ramadlan Muhammad Fahmi Hidayatullah Muhammad Faisol Abdillah Muhammad Refky Habibie Muhammad, Excelino Seisa Muslimin Muth’iya, Rahmika Syafira Nanda Kannisa Fatimah Azzahrah Nour Athiroh Abdoes Sjakoer Nour Athiroh Abdoes Sjakoer Nur Yulianis Nurcholis, Mochammad Nurul Faizah Pertiwi, Devi Pratiwi, Adelia Viera Puspaningrum, Faluthia Fitri Putra, Muhammad Rafito Kirana Pyarkatariana Putri E. P. Qadlizaka, Dendrit Yahya Raharja, Dharma Putra Ramadhan, Majida Ramadhan, Raihan Putri Ramadhani, Anggraini Triaski Ramadhani, Mesra Amalia Reza Hakim Rida Perwita Sari Ridho Sadewo B Rika Puspita Sari Riki Nur Taufiq Risna Bekty Karyani Risqi Ramadhani L.S Rizki Anisa Rona Maulidia Bakhita Rozak, Irwan Rozak, Mochamad Akbar Safira Aljarotul Arifah Safrina Hasanah Salwa Audi S. H Shafa Tsurayya Soeparlan Pranoto Sofia Nuri Sofie Yunida Putri Sofiyulloh, Mohammad Sonia Agustin Ervina A. Sri Herlina Sri Herlina Sri Trisnaningsih Sri Wahyuni Wulandari Sucahyati, Diarany Suprianti, Lilik Syafira Inayah Putri Agustina Syifa Aurora Azzahra Tri Wahyu Sarwiyata Vianinnda Ayang Dipasti Virliandita, Berliana Virnindhita, Amelia Windya B. Supriadi Windya B. Supriadi Yannur Romadhana S.S Yeni Amalia Yoyon Arif Martino Yudi Purnomo Zahna Regitasari Zaza Saskia Ayu Wandani Zuraidah Aulidani