Claim Missing Document
Check
Articles

Found 26 Documents
Search

ANALISIS PENILAIAN KINERJA KEUANGAN KOPERASI DENGAN MENGGUNAKAN METODE ECONOMIC VALUE ADDED (EVA) PADA KOPERASI SERBA USAHA BROSEM KOTA BATU Risna Ningsih; Sri Andika Putri; Elly Lestari; Robertus Mada
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 10, No 2 (2022)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v10i2.3846

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan yang di teliti berdasarkan analisis Economic Value Added (EVA) pada Koperasi Serba usaha  Brosem Kota Batu untuk tahun 2019 sampai dengan tahun 2020. Jenis yang di gunakan dalam penelitian ini adalah kuantatitatif. Pengumpulan data di lakukan dengan teknik observasi dan dokumentasi selanjutnya di analisis dengan menggunakan analisis EVA yang terditri dari analisis NOPAT Invested Capital dan WACC pada Koperasi Serba Usaha.  Hasil dari penelitian ini menujukan bahwa nilai Economic Value Added (EVA) koperasi serba usaha Brosem Kota Batu pada tahun 2019-2020 menunjukkan nilai EVA 0 artinya perusahaan memberikan nilai tambah ekonomis. Sedangkan pada tahun 2020 Kinerja keuangan Koperasi Serba Usaha Brosem Kota Batu masih kurang baik karena nilai EVA0 maka menunjukkan tidak terjadi proses nilai tambah ekonomis.
Pengaruh Literasi Keuangan Pribadi Dan Kecerdasan Spiritual Terhadap Gaya Hidup Hedonisme Mahasiswa Universitas Tribhuwana Tunggadewi Malang Elly Lestari; Mesak Yandri Masela; Ignasius Narew; Johanis Nifan
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 3 (2023): Juni 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i3.1186

Abstract

Tujuan penelitian ini adalah untuk menganalisis dan melihat pengaruh literasi keuangan dan kecerdasan spiritual berpengaruh terhadap gaya hidup hedonisme Mahasiswa Universitas Tribhuwana Tunggadewi Malang. Jenis penelitian yang digunakan dalam penelitian adalah kuantitatif. Penelitian ini dilakukan pada di Universitas Tribhuwana Tunggadewi Malang. Data yang digunakan pada rsiet ini ialah data sekunder serta primer. Teknik pengumpulan data yang digunakan ialah interview, observasi, dokumentasi dan kuesioner. Populasi dalam penelitian ini adalah seluruh mahasiswa konsentrasi manajemen keuangan pada Universitas Tribhuwana Tunggadewi Malang yang berjumlah 40 orang. Metode dalam penentuan sampel yang digunakan pada pebnelitian ini ialah total sampling, yang mana keseluruan dari jumblah populasi dijadikan sampel. Oleh sebeb itu jumlah sampel yang akan digunakan pada riset ini ialah berjumlah 40 sampel mahasiswa konsentrasi manajemen keuangan pada Universitas Tribhuwana Tunggadewi Malang. Teknik analisa data yang digunakan ialah analisisi regresi liner berganda. Adapun hasil yang ditemukan dalam riset ini ialah literasi keuangan berpengaruh positif signifikan terhadap gaya hidup hedonisme dan Kecerdasan spiritual berpengaruh positif signifikan terhadap gaya hidup hedonisme Mahasiswa Universitas Tribhuwana Tunggadewi Malang
Peningkatan Tata Kelola dan Pemasaran Pada UKM Dafaathaallshop Untuk Meningkatkan Pendapatan Keluarga di Malang Elly Lestari; Chusnul Chotimah
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 3 (2023)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v4i3.5952

Abstract

Fenomena semakin menjamur jumlah minimarket di sepanjang jalan yang sangat mudah kita jumpai minimarket waralaba dengan jarak beberapa meter dengan toko kelontong bahkan saling berhadap-hadapan antara keduanya, sehingga membuat persaingan antara toko kelontong dengan minimarket. Dengan melihat peluang usaha sekaligus tantangan itulah maka mitra usaha mendirikan usaha toko kelontong. Mitra usaha tersebut adalah “UKM Dafaathaallshop”. Masalah yang dihadapi mitra adalah kurangnya modal usaha, kurangnya sumber daya manusia, peralatan yang masih sederhana dan jumlahnya terbatas. Dengan permasalahan tersebut, tim pengusul PKM menawarkan solusi dengan Bantuan      Pengabdian Kepada Masyarakat (PKM) Universitas Tribhuwana Tunggadewi memberikan pendampingan tentang promosi dan pengembangan usaha toko kelontong secara profesional. Dengan adanya bantuan ini diharapkan pembeli semakin meningkat, sehingga pendapatan pengusaha toko kelontong meningkat. Dengan meningkatnya pendapatan pengusaha tersebut, maka diharapkan perekonomian mitra usaha semakin meningkat dan dapat mengembangkan usahanya.
THE INFLUENCE OF WORK MOTIVATION AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE THROUGH JOB SATISFACTION ON EMPLOYEES AT CV KURNIA FITRI AYU FARM Moh Askiyanto; Elly Lestari; Muhammad Mukid
PENANOMICS: International Journal of Economics Vol. 2 No. 2 (2023): August
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56107/penanomics.v2i2.125

Abstract

This study aims to determine the influence of work motivation and discipline through job satisfaction. This research was conducted offline using questionnaires distributed to various respondents in CV Kurnia Fitri Ayu Farm, totaling 33 people based on the saturated sample formula. The quantitative Approach is the method used in this study. The presence of working variables makes Path Quality Analysis an appropriate research analysis. Research results Model I Partially know that work motivation has a significant effect on job satisfaction and work discipline has a significant effect on job satisfaction. For Model II, it is known that work motivation has a significant effect on employee performance, work discipline has a significant effect on employee performance, and job satisfaction has a significant effect on employee performance. The indirect effect of the relationship between work motivation and Employee Performance is not able to mediate Job Satisfaction, and the indirect effect of the relationship between work discipline and Employee Performance is also not able to mediate Job Satisfaction.
FINANCIAL PERFORMANCE ASSESSMENT BASED ON FINANCIAL RATIO ANALYSIS Elly Lestari; Yuni Setyawati; Paulina Maria Try Kabora
PENANOMICS: International Journal of Economics Vol. 2 No. 3 (2023): December
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56107/penanomics.v2i3.148

Abstract

Financial performance is the result or achievement that has been achieved by the company's management in carrying out its functions to manage the company's assets effectively during a certain period. This study aims to analyze the factors that affect financial performance at UD Tunas Baru Mulya based on ratio analysis. This type of research used in this research is quantitative with a descriptive approach. Quantitative research methods are one type of research whose specifications are systematic, planned, and measured from the beginning to the design of the research. The data source in this study is secondary data in the form of interviews and financial reports from UD Tunas Baru Mulya. The results of the study note that the liquidity ratio using the current ratio shows that there is an increase in the ratio value of each financial period. The solvency ratio using the debt ratio shows that dependence on debt is very small, and the amount of debt continues to decrease each period. The profitability ratio using profit margin shows that the level of net profit of UD Tunas Baru Mulya continues to increase. The activity ratio shows the value of income earned through sales continues to increase every year. Thus it can be concluded that the financial performance of UD Tunas Baru Mulya is in good condition, therefore UD Tunas Baru Mulya can maintain and increase the level of efficiency in the use of assets in obtaining profits.
Implementation of it Strategy on E-Commerce in Business Competition As an Increase in Company Business Revenue (In MSMES) Poppy Indri Hastuti; Sri Indah; Retno Ayu Dewi Novitawati; Elly Lestari
Return : Study of Management, Economic and Bussines Vol. 2 No. 10 (2023): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v2i10.167

Abstract

A very effective way to spread knowledge is web development. With the advent of online supply channels that make it easy for potential clients to browse product details, request, or pay installments, web innovation has greatly impacted companies (web-based companies). This indicates that online deal exchangers have anticipated customers. Fair and legal levels of HR payouts, data, and concerns about the economy or organizations, companies, and public compensation are evaluated almost from one side of the planet to the other. The investigation in question is an emotional evaluation; the data used is mandatory and optional; collection, assessment, and documentation used in the data collection process; In addition, informal performance techniques are used in data request procedures. The use of online sales by the character of MSMEs Tempe Putra Ridhlo Chips as opposed to the character of MSMEs UD Mayla Jaya is proven to speed up transactions and facilitate the sale of goods to characters. To facilitate ordering goods or products for customers or clients, it can also be used in Ayam Geprek Ngamuk SMEs and Betis MSME Meatballs.
Debt to Equity Ratio (DER) and Firm Size Toward Firm Value : The Mediating Role of Return on Asset Elly Lestari
Return : Study of Management, Economic and Bussines Vol. 2 No. 11 (2023): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v2i11.172

Abstract

This “research delves into the critical aspects of company sustainability Debt to Equity Ratio and Firm Size and their consequential impact on company value. The focus is on scrutinizing the interplay of these elements on Firm Value through the lens of Return On Assets within Manufacturing Companies listed on the Indonesian Stock Exchange. The research encompasses manufacturing companies with Corporate Governance reports up to 2018, with a meticulous exclusion of those lacking routine publication during the observation period from 2012 to 2018. The study adopts a saturated sample approach, including all 14 eligible companies, resulting in a robust set of 98 observations. The anticipated outcomes seek to elucidate the intricate dynamics influencing Firm Value, specifically examining the roles of Debt to Equity Ratio, Firm Size, and Return On Assets. Methodologically, path analysis is the chosen tool for data examination. The findings highlight the direct impact of Debt to Equity Ratio and Firm Size on Firm Value, with an additional revelation that Firm Value is not only directly influenced but also mediated by Return On Assets, particularly in the context of Firm Size within Manufacturing Companies on the Indonesian Stock” Exchange. This research reveals a crucial discovery: Firm Value is influenced not only by the Debt to Equity Ratio and Firm Size, but also by the mediating effect of Return On Assets in Manufacturing Companies listed on the Indonesian Stock Exchange. Essentially, the complex interactions of these interconnected components provide a complete understanding of the complicated forces that determine the value of these organizations.
Analysis of Factors Affecting the Financial Performance in Cooperatives (Study at KPRI Universitas Brawijaya) Lestari, Elly; Hidayat, Imam; Askiyanto, Moh; Setyawati, Yuni; Ikis, Letriana
Indonesian Journal of Economics and Management Vol. 4 No. 1 (2023): Indonesian Journal of Economics and Management (November 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v4i1.4892

Abstract

Financial “performance plays an important role in knowing and assessing financial performance income so that cooperatives can make the right decisions in business development. The purpose of this study was to determine the factors that influence income on financial performance at the Malang Brawijaya Cooperative. The research conducted is research using quantitative methods. The data used is secondary data in the form of financial reports of the Malang Brawijaya Cooperative starting from 2018-2021. The data analysis method is financial ratio analysis. The results of the study prove that the factors that influence the financial performance of the Malang Brawijaya Cooperative, namely the liquidity ratio and leverage ratio, are stated to be healthy because cooperatives have high asset and capital values to pay business obligations, while the activity ratio factor and profitability ratio are declared to be very unhealthy because business activity is low and has low operating profit. Based on the these results, the cooperative of the university is suggested to calculate financial ratios in” financial decision-making.
UPAYA PENINGKATAN PENDAPATAN USAHA MELALUI KREDIT USAH PADA SEKTOR UMKM Lestari, Elly; Setyawati, Yuni; Valentina Meli, Faustina
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 3 (2023)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v11i3.5409

Abstract

The researcch objective wass to determine the effecct of business credit in an effort to increase MSME sector business income around Tribhuwana Tunggadewi University, Malang City. Thiis research method is a quantitatiive method. The researchh instrument uses a questionnairee. The data collection technique was purposive sampling with 30 respondents as MSME managers or owners. The data analysis techniquee is Simple Linear.Regression. Based onthe resultsof the study that Business.Credit has. a. posiitive and significant. influence. on MSME business. iincome. This means that the greater the provision of busiiness loans and the proper use of them will increasee the income of MSME businesses. The business credit contribution to operating income is 96.5%. Increasing business income will encourage the business to grow even more.
EFFECT OF LIQUIDITY AND PROFITABILITY ON SHARE PRICES (STUDY ON CONSTRUCTION COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE) Lestari, Elly Lestari; Moch Nurhidayat, Moch Nurhidayat; Imam Hidayat, Imam Hidayat; Yuni Setyawati, Yuni Setyawati; Yohana Marisna Febriani, Yohana Marisna Febriani
PENANOMICS: International Journal of Economics Vol. 3 No. 1 (2024): April
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56107/penanomics.v3i1.161

Abstract

This study aims to analyze the effect of liquidity and profitability on share prices in construction sub sector companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period. Liquidity is measured by the ratio of current assets to current liabilities, while profitability is measured by net profit. Data was collected from company financial reports and analyzed using the multiple linear regression method. The research results show that liquidity has a positive and significant influence on share prices, which shows that the higher a company's liquidity, the higher its ability to fulfill its operational obligations. Apart from that, profitability also has a positive and significant influence on share prices, indicating that the company's success in generating profits has an impact on increasing demand for shares and increasing share prices. Apart from that, together, liquidity and profitability also have a significant effect on share prices. This research contributes to the understanding of the factors that influence share prices in the context of construction companies.