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All Journal e-Jurnal Kewirausahaan Akuisisi : Jurnal Akuntansi SENTRALISASI Jurnal Equity Business and Finance Journal Accounting and Management Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Akuntansi AKUNESA Indonesian Journal of Community Diversity and Engagement Prosiding Seminar Nasional Pengabdian Kepada Masyarakat National Conference for Ummah INTEGRATIF: Jurnal Pengabdian Kepada Masyarakat Equity
Endah Tri Wahyuningtyas
Unknown Affiliation
Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Analisis Kinerja Keuangan Terhadap Harga Saham pada Industri Loga yang Terdaftar Di BEI Sauqi, Muhammad Irfan; Wahyuningtyas, Endah Tri; Agustina, Heni
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 22, No 1 (2019): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.395 KB) | DOI: 10.34209/equ.v22i1.899

Abstract

The purpose of this study is to determine the financial effect proxy through Current  ratio, Debt Equity Ratio, Return On Asset, Return On Equity, Return On Investment and Net Profit Margin Against Stock Price of the Company and the like mentioned in Indonesia Stock Exchange. The sample used in the study amounted to 16 companies from a total of 18 companies, for the techniques used in the study using multiple regression analysis. The test results show the variable Current Ratio, Debt Equity Ratio, Return On Asset, Return On Equity, Return On Investment and Net Profit Margin simultaneously affect the stock price of metal companies and the like listed on the Indonesia Stock Exchange, with the results obtained F- count as 5,948 with  significant 0.000 < 0.05. Which means the relationship between the independent variables Current Ratio, Debt Equity Ratio, Return On Asset, Return On Equity, Return On Investment and Net Profit Margin together have a close relationship to stock prices.
Studi Perbandingan Return Saham Perusahaan Perbankan dan Perusahaan Pertambangan di Bursa Efek Indonesia Wahyuningtyas, Endah Tri; Anugraini, Mardiyah
Jurnal Bisnis dan Keuangan Vol 4 No 1 (2019): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v4i1.1094

Abstract

This research was conducted to answer investors’ doubts in investing their capital in the stock market, the large number of stock sectors offered in the stock market made investors have to analyze properly before deciding which sector of the stock promises the greatest profit and has the best growth. In this study the author tries to compare between the stock returns of the banking and financial sector in Indonesia securities. And the results of the research can be concluded that the stock returns of banking companies are based on capital gains higher than mining companies.
PENGARUH RASIO LEVERAGE, RASIO INTENSITAS MODAL DAN PANGSA PASAR TERHADAP KINERJA KEUANGAN (Studi Kasus Perusahaan Tambang Di BEI) Endah Tri Wahyuningtyas
e-Jurnal Kewirausahaan Vol 2, No 1 (2014)
Publisher : e-Jurnal Kewirausahaan

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Abstract

Kondisi perusahaan  tambang di Indonesia tahun 2013 mengalami tekanan yang sangat tajam, hal ini didorong oleh kelebihan pasokan dinegara tujuan expor yaitu Amerika hal inilah berdampak pada penurunan indeks harga saham sektor pertambangan sehingga mempengaruhi tingkat keuntungan yang diharapkan. Tujuan penelitian ini adalah untuk mengetahui pengaruh rasio leverage, intensitas modal dan pangsa pasar terhadap kinerja keuangan pada perusahaan pertambangan yang go publik di Bursa Efek Indonesia. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif dinama penelitian ini mencari hubungan variabel   rasio leverage, intensitas modal dan pangsa pasar terhadap kinerja keuangan.  Hasil dari penelitian ini adalah variabel rasio leverage, intensitas modal dan pangsa pasar memiliki pengaruh signifikan terhadap kinerja keuangan serta variabel intensitas modal merupakan variabel yang berpengaruh dominan terhadap kinerja keuangan.   Kata Kunci : Rasio Leverage, Intensitas modal, Pangsa Pasar, Kinerja Keuangan
SIMPLE ACCOUNTING FOR SURABAYA'S SMEs Mohammad Ghofirin; Endah Tri Wahyuningtyas
IJCDE (Indonesian Journal of Community Diversity and Engagement) Vol. 2 No. 1 (2021): Vol. 2 No. 1 , 2021
Publisher : LEMBAGA PENELITIAN, PENGABDIAN PADA MASYARAKAT, PENINGKATAN AKTIVITAS INSTRUKSIONAL, PENINGKATAN DAN PENJAMINAN MUTU UNIVERSITAS ISLAM MAJAPAHIT

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Abstract

Small and Medium Enterprises (SMEs) have been recognize as very strategic and important not only for economic growth but also for equitable distribution of income. So far, SMEs are still facing the problem of low-quality human resources, including in terms of business accounting. This Community Service (Pengmas) aims to increase the understanding of the business community in preparing SMEs financial reports using simple accounting techniques. This community service was attended by women in Family Welfare Empowerment or Pembinaan Kesejahteraan Keluarga (PKK) who have SMEs in Wonokromo Sub-district, Surabaya, totaling 79 people. The service method used is in the form of education where the partner group (PKK) is given simple accounting knowledge. The results of community service show that the understanding of PKK women in Wonokromo Sub-district, Surabaya regarding simple accounting for SMEs has increased.
IDENTIFIKASI DETERMINAN EARNINGS QUALITY PADA PERUSAHAAN JASA TRANSPORTASI LISTED DI BEI Aminatul Ilmiyah; Endah Tri Wahyuningtyas
PROSIDING NATIONAL CONFERENCE FOR UMMAH Vol. 1 No. 1 (2020): Prosiding National Conference for Ummah (NCU) 2020
Publisher : Universitas Nahdlatul Ulama Surabaya

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Abstract

The purpose of this study is to analyze the factors that influence firm value. The data used is data obtained from the annual reports of construction companies for the 2014-2018 period which are listed on the IDX. The sampling method used was purposive sampling, so the sample consisted of 9 construction companies from 2014 to 2018 listed on the IDX. The data analysis technique used is multiple linear regression method, namely using classical hypothesis testing and hypothesis testing for data analysis. The data will be obtained using a calculation tool in the SPPS version 25. The results of this study indicate that institutional ownership, number of audit committees, and company growth have a positive and significant effect on firm value. Ownership management, company size and profitability have a negative and significant effect on firm value. Corporate governance regarding the size of the board of commissioners, size of the board of commissioners, capital structure, business risk and debt policy do not affect firm value.
Analisis Makro dan Mikro Ekonomi Terhadap Return Saham dengan Profitabilitas Sebagai Variabel Intervening Romlah, Siti; Wahyuningtyas, Endah Tri
Akuisisi: Jurnal Akuntansi Vol 18, No 2 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v18i2.1029

Abstract

Penelitian ini dilatarbelakamgi dengan adanya pandemi covid-19 yang memberikan pengaruh besar pada penurunan return saham di indonesia. Penurunan return saham ini juga dipengaruhi oleh berbagai faktor maro dan mikro ekonomi. sehingga bagaimana investor mengambil keputusan investasi pada kondisi adanya pandemi dan faktor-faktor lain yang dapat mempengaruhi tingkat return saham dengan profitabilitas sebagai variabel intervening. Penelitian ini menggunakan metode kuantitatif. Data penelitian ini diperoleh dari website resmi Bursa Efek Indonesia dan Bank Indonesia. Pengambilan data sampel menggunakan metode purposive sampling dan diperoleh 15 perusahaan food and beverage tahun 2016-2020. Pengujian dan analisis pada penelitian ini yaiturasio profitabilitas tidak memediasi hubungan rasio solvabilitas, rasio likuiditas, rasio aktivitas, rasio pasar dan inflasi terhadap return saham.Penelitian ini dilatarbelakangi dengan adanya pandemi covid-19 yang memberikanpengaruh besar pada penurunan return saham di Indonesia. Penurunan return sahamini juga dipengaruhi oleh berbagai faktor makro ekonomi dan mikro ekonomi.Sehingga bagaimana investor mengambil keputusan investasi pada kondisi adanyapandemi dan faktor-faktor lain yang dpaat mempengaruhi tingkat return saham.Tujuan penelitian ini yaitu untuk mengetahui pengaruh rasio pasar, aktivitas,solvabilitas, likuiditas dan inflasi terhadap return saham dengan profitabilitassebagai variabel intervening. Penelitian ini menggunakan metode kuantitatif. Datapenelitian ini diperoleh dari website resmi Bursa Efek Indonesia dan BankIndonesia. Pengambilan data sampel menggunakan metode purposive sampling dandiperoleh 15 perusahaan food and beverage tahun 2016-2020. Pengujian dananalisis pada penelitian ini menggunakan bantuan software WarpPLS 7.0. Hasilpenelitian ini yaitu rasio profitabilitas tidak memediasi hubungan rasio solvabilitas,rasio likuiditas, rasio aktivitas, rasio pasar dan inflasi terhadap return saham.
CAN ENVIRONMENT, SOCIAL AND GOVERNMENT DISCLOSURE INCREASE FINANCIAL PERFORMANCE ? Majidi, Lalu; Wahyuningtyas, Endah Tri
Jurnal Bisnis dan Keuangan Vol 9 No 1 (2024): Business and Finance Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v9i1.5818

Abstract

This study analyzes the effect of ESG disclosure on financial performance in mining companies listed on the Indonesia Stock Exchange. The data used in this study are secondary data, which are taken from annual reports and sustainability reporting in 2015-2020. The analytical tool used to test the hypothesis is multiple regression analysis with spss. ESG score use csrhub data. Contributions for practitioners and policy makers. Researchers suggest a special setting where the relationship between ESG activities and corporate financial performance will be positive and significant. These results are very useful for policy makers who seek to increase the active participation of companies in ESG activities. Community, Employee, Environment, Goverment and ESG variables simultaneously have a significant effect on financial performance, while partially the Community, Employee, Environment, Goverment variables have no significant effect on financial performance and the ESG variable has a positive and significant effect on financial performance.
SOSIALISASI AKUNTANSI SOSIAL DAN LINGKUNGAN BAGI SISWA MADRASAH ALIYAH KOTA JOMBANG Majidi, Lalu M. Syahril; Wahyuningtyas, Endah Tri; Suhari, Salamatul Insan; Maulidya, Azizatur Rofi’ah
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 (2023): Volume 4 Nomor 6 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i6.23400

Abstract

Kegiatan pengabdian pada masyarakat ini dilakukan untuk menambah wawasan bagi para mahasiswa tentang betapa pentingnya konsep usaha yang berkelanjutan, sehingga dapat membantu meningkatkan kesadaran siswa tentang betapa pentingnya kepedulian sustainability lingkungan dan sutainability sosial. Untuk itu penyampaian materi terkait konsep akuntansi sosial dan lingkungan perlu diberikan sejak dini. Seiring dengan berkembangnya isu lingkungan global, terjadi perubahan paradigma akuntansi yang menganjurkan bahwa fokus dari proses akuntansi tidak hanya pada transaksi keuangan tetapi juga transaksi peristiwa sosial dan lingkungan. Hal ini mengandung implikasi bahwa laporan tidak hanya terbatas pada pelaporan keuangan, melainkan juga mencakup pelaporan sosial dan lingkungan. Urgensi reformasi akuntansi konvensional menuju akuntansi keberlanjutan, sebab relevan dengan realitas akuntansi saat ini. Pengetahuan mengenai Akuntansi sosial dan lingkungan ini sangat kurang dipahami oleh siswa MA Mambaul Ulum sedangkan isu sosial dan lingkungan ini merupakan permasalahan yang belakangan serius ditangani oleh berbagai negara di dunia selain itu juga kurangnya kepedulian siswa terhadap sustainability lingkungan dan kepedulian sosial juga menjadi fokus permasalahan pada pengabdian masyarakat ini.
Impact of Implementing Green Accounting and Capital Structure on Profitability Al Hakim, Abdul Aziz; Wahyuningtyas, Endah Tri
EAJ (Economic and Accounting Journal) Vol. 7 No. 1 (2024): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v7i1.y2024.p32-43

Abstract

The Sri Kehati Index's financial performance increase between 2017 - 2020 is the driving force behind this study. This research suggests that companies that are members of the Sri-Kehati Index improve environmental performance in the face of environmental damage caused by companies, as evidenced by the increase in performance on the Sri-Kehati Index. This study aims to examine the impact of green accounting and capital structure on the profitability of the Indonesia Stock Exchange's Sri Kehati Index for the years 2017–2020. Environmental performance, costs, and disclosure are used to measure green accounting. The debt-to-equity ratio (DER) is used as an independent variable to measure capital structure, and return on assets (ROA) is used to measure profitability. Purposive sampling is the research method used; 11 companies make up the sample, which was chosen through a process called sample selection. Multiple linear regression analysis with a significance level of 0.05 is used in this study using SPSS version 26. The study's findings indicate that while environmental costs and the debt-to-equity ratio have a significant negative impact on profitability, environmental performance, and environmental disclosure have a positive and significant impact on profitability.
Apakah Era Teknologi Digital dapat Menghilangkan Peran dan Profesi Akuntansi ? Endah Tri Wahyuningtyas; Lalu M. Syahril Majidi; Salamatul Insan Suhari; M. Fahri; Alfi Lailatul Fitriyah
PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT Vol. 4 No. 2 (2024): Prosiding Seminar Nasional Pengabdian Kepada Masyarakat : Memaksimalkan Potensi
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/snpm.v4i2.1533

Abstract

Kegiatan pengabdian masyarakat ini dilakukan bertujuan untuk meningkatkan pengetahuan tentang dasar dasar akuntansi yang harus dipahami bagi calon akuntan pada siswa siswi MA Muallimien Darul Ittihad Madura. Maka dari itu, penyampaian materi terkait dasar akuntansi ini dibuat dengan metode yang mudah untuk difahami. Selain itu siswa siswi juga diberikan pre-test dan pro-test untuk mengetahui perbandingan antara pengetahuan sebelum pendampingan dan peningkatan pengetahuan setelah kegiatan in dilaksanakan. Pendampingan ini dimulai dengan kegiatan pemaparan materi dan dilanjutkan dengan sesi diskusi. Adanya peningkatan dari hasil perbandingan pre-test dan post-test pendampingan ini dapat dikatakan bahwa kegiatan ini memiliki dampak yang positif bagi siswa siswi MA Muallimien Darul Ittihad Madura.
Co-Authors Agustina, Heni Agustina, Heni Al Hakim, Abdul Aziz Alfi Lailatul Fitriyah Aminatul Ilmiyah Binti Laelatul Magfuroh Dian Permata Sari Dina, Dina Anggraeni Susesti Ghofirin, Mohammad Irmalia, Yusi Nur Khusnah, Hidayatul Lalu M. Syahril Majidi Lalu Muhammad Syahril Majidi M. Fahri Majidi, Lalu Majidi, Lalu M. Syahril Mardiyah Anugraini, Mardiyah Maulidya, Azizatur Rofi’ah Mochamad Zaenal Fanani Salamatul Insan Suhari Sauqi, Muhammad Irfan Sauqi, Muhammad Irfan Siti Fatmawati Siti Romlah Suhari, Salamatul Insan Susesti, Dina Anggraeni Suseti, Dina Anggraeni Yusi Nur Irmalia