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<![CDATA[ANALISIS PENILAIAN KINERJA KEUANGAN KOPERASI DENGAN MENGGUNAKAN METODE ECONOMIC VALUE ADDED (EVA) PADA KOPERASI SERBA USAHA BROSEM KOTA BATU ]]>
<![CDATA[Risna Ningsih]]>;
<![CDATA[Sri Andika Putri]]>;
<![CDATA[Elly Lestari]]>;
<![CDATA[Robertus Mada]]>
<![CDATA[ Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 10, No 2 (2022) ]]>
Publisher : <![CDATA[Unitri Press ]]>
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DOI: 10.33366/ref.v10i2.3846
<![CDATA[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.]]>
<![CDATA[Pengaruh Literasi Keuangan Pribadi Dan Kecerdasan Spiritual Terhadap Gaya Hidup Hedonisme Mahasiswa Universitas Tribhuwana Tunggadewi Malang ]]>
<![CDATA[Elly Lestari]]>;
<![CDATA[Mesak Yandri Masela]]>;
<![CDATA[Ignasius Narew]]>;
<![CDATA[Johanis Nifan]]>
<![CDATA[ JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 3 (2023): Juni 2023 ]]>
Publisher : <![CDATA[Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh ]]>
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DOI: 10.35870/jemsi.v9i3.1186
<![CDATA[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]]>
<![CDATA[Peningkatan Tata Kelola dan Pemasaran Pada UKM Dafaathaallshop Untuk Meningkatkan Pendapatan Keluarga di Malang ]]>
<![CDATA[Elly Lestari]]>;
<![CDATA[Chusnul Chotimah]]>
<![CDATA[ BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 3 (2023) ]]>
Publisher : <![CDATA[Universitas Majalengka ]]>
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DOI: 10.31949/jb.v4i3.5952
<![CDATA[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.]]>
<![CDATA[THE INFLUENCE OF WORK MOTIVATION AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE THROUGH JOB SATISFACTION ON EMPLOYEES AT CV KURNIA FITRI AYU FARM ]]>
<![CDATA[Moh Askiyanto]]>;
<![CDATA[Elly Lestari]]>;
<![CDATA[Muhammad Mukid]]>
<![CDATA[ PENANOMICS: International Journal of Economics Vol. 2 No. 2 (2023): August ]]>
Publisher : <![CDATA[Yayasan Pusat Cendekiawan Intelektual Nusantara ]]>
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DOI: 10.56107/penanomics.v2i2.125
<![CDATA[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.]]>
<![CDATA[FINANCIAL PERFORMANCE ASSESSMENT BASED ON FINANCIAL RATIO ANALYSIS ]]>
<![CDATA[Elly Lestari]]>;
<![CDATA[Yuni Setyawati]]>;
<![CDATA[Paulina Maria Try Kabora]]>
<![CDATA[ PENANOMICS: International Journal of Economics Vol. 2 No. 3 (2023): December ]]>
Publisher : <![CDATA[Yayasan Pusat Cendekiawan Intelektual Nusantara ]]>
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DOI: 10.56107/penanomics.v2i3.148
<![CDATA[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.]]>
<![CDATA[Analysis of Factors Affecting the Financial Performance in Cooperatives (Study at KPRI Universitas Brawijaya) ]]>
<![CDATA[Lestari, Elly]]>;
<![CDATA[Hidayat, Imam]]>;
<![CDATA[Askiyanto, Moh]]>;
<![CDATA[Setyawati, Yuni]]>;
<![CDATA[Ikis, Letriana]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol. 4 No. 1 (2023): Indonesian Journal of Economics and Management (November 2023) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v4i1.4892
<![CDATA[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.]]>
<![CDATA[UPAYA PENINGKATAN PENDAPATAN USAHA MELALUI KREDIT USAH PADA SEKTOR UMKM ]]>
<![CDATA[Lestari, Elly]]>;
<![CDATA[Setyawati, Yuni]]>;
<![CDATA[Valentina Meli, Faustina]]>
<![CDATA[ Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 3 (2023) ]]>
Publisher : <![CDATA[Unitri Press ]]>
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DOI: 10.33366/ref.v11i3.5409
<![CDATA[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.]]>
<![CDATA[EFFECT OF LIQUIDITY AND PROFITABILITY ON SHARE PRICES (STUDY ON CONSTRUCTION COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE) ]]>
<![CDATA[Lestari, Elly Lestari]]>;
<![CDATA[Moch Nurhidayat, Moch Nurhidayat]]>;
<![CDATA[Imam Hidayat, Imam Hidayat]]>;
<![CDATA[Yuni Setyawati, Yuni Setyawati]]>;
<![CDATA[Yohana Marisna Febriani, Yohana Marisna Febriani]]>
<![CDATA[ PENANOMICS: International Journal of Economics Vol. 3 No. 1 (2024): April ]]>
Publisher : <![CDATA[Yayasan Pusat Cendekiawan Intelektual Nusantara ]]>
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DOI: 10.56107/penanomics.v3i1.161
<![CDATA[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.]]>
<![CDATA[The FINANCIAL BEHAVIOR WITH A CASE-BASED APPROACH AND TECHNOLOGY ADAPTATION AT KBTK STAR KIDS: FINANCIAL BEHAVIOR WITH A CASE-BASED APPROACH AND TECHNOLOGY ADAPTATION AT KBTK STAR KIDS ]]>
<![CDATA[Lestari, Elly Lestari]]>;
<![CDATA[Setyawati, Yuni Setyawati]]>
<![CDATA[ PENANOMICS: International Journal of Economics Vol. 3 No. 2 (2024): Agustus ]]>
Publisher : <![CDATA[Yayasan Pusat Cendekiawan Intelektual Nusantara ]]>
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DOI: 10.56107/penanomics.v3i2.166
<![CDATA[The study reveals that KBTK Star Kids has successfully digitized its financial transactions using Microsoft Excel for financial reporting and Android-based accounting apps installed on mobile devices. Financial records are carefully separated between personal and business accounts to streamline financial management. Additionally, the adaptation of advanced technology at KBTK Star Kids aims to enhance early childhood education by providing interactive, productive, and enjoyable learning experiences. Information and Communication Technology (ICT), combining hardware and software, is increasingly influential in education. KBTK Star Kids' effective use of ICT is crucial for its global competitiveness and performance improvement, reflecting its ability to modernize and integrate technology in both financial management and educational practices.]]>
<![CDATA[Penerapan IPTEK dalam Upaya Peningkatan Penjualan Kuliner melalui Digitalisasi Sertifikat Halal dan E-Commerce ]]>
<![CDATA[Lestari, Elly]]>;
<![CDATA[Sa'diyah, Ana Arifatus]]>;
<![CDATA[Rifa'i, Muhamad]]>
<![CDATA[ BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 4 (2024) ]]>
Publisher : <![CDATA[Universitas Majalengka ]]>
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DOI: 10.31949/jb.v5i4.10642
<![CDATA[Usaha Mikro Kecil dan Menengah (UMKM) merupakan suatu usaha yang dilakukan oleh perorangan atau badan usaha milik perorangan. UMKM Kuliner berkembang cukup pesat saat ini. Hasil penjualan produk yang dilakukan mengalami peningkatan setiap bulannya. Pelaksanaan program ini berdampak terhadap meluasnya nama brand UMKM di mata masyarakat dengan digitalisasi sertifikat halal dan e-commerce. Digitalisasi sertifikat halal dan e-commerce meningkatkan angka penjualan mitra dan meningkatkan perekonomian mitra]]>
