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All Journal Jurnal Akuntansi AKUNESA Jurnal Pendidikan Akuntansi (JPAK) Jurnal Widya Manajemen & Akuntansi Jurnal Ekonomi Modernisasi Journal of Economics, Business, & Accountancy Ventura Jurnal Tanah dan Air AKRUAL: Jurnal Akuntansi Ekspektra: Jurnal Bisnis & Manajemen SINERGI: Jurnal Ilmiah Ilmu Manajemen Jurnal Riset Akuntansi dan Keuangan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Profiet Cakrawala: Jurnal Litbang Kebijakan International Journal for Educational and Vocational Studies Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Economics and Business UBS Jurnal Ilmiah Abdi Mas TPB Unram Akuntansi Bisnis & Manajemen (ABM) Abimanyu: Journal of Community Engagement Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Nomicpedia: Journal of Economics and Business Innovation Electronic Journal of Education, Social Economics and Technology Journal of Management, Entrepreneurship and Tourism
Eni Wuryani
Prodi Teknik Lingkungan, Fakultas Kebumian, UPN “Veteran” Yogyakarta
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

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The effect of efficiency ratio, Bad Credit and Profitability to Capital Adequacy Ratio at Sharia Commercial Banks in Indonesia Year 2014-2018 Tyas, Sulistyaning; Wuryani, Eni
Ekspektra : Jurnal Bisnis dan Manajemen Vol 5 No 2 (2021)
Publisher : Universitas Dr. Soetomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (333.592 KB) | DOI: 10.25139/ekt.v5i2.4201

Abstract

This study aims to determine the effect of efficiency ratios, non-perfoming loans, and profitability on the capital adequacy ratio in Islamic Commercial Banks in Indonesia 2014-2018. This research is a quantitative study with secondary data from financial reports. Purposive sampling is a sampling technique use in this study so that there are 14 samples of Islamic commercial banks during the 2014-2018 period. The data analysis used is multiple linear regression analysis with the SPSS application. The results obtained by two dependent variables, the efficiency ratio and non-performing loans have an influence on the capital adequacy ratio. Meanwhile, profitability partially has no effect on the capital adequacy ratio.
Analysis Intellectual Capital of Corporate Value at Indonesia Stock Exchange Wuryani, Eni
Sinergi : Jurnal Ilmiah Ilmu Manajemen Vol. 10 No. 1 (2020)
Publisher : Economic and Bussiness Faculty, Dr Soetomo University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (644.034 KB) | DOI: 10.25139/sng.v10i1.2399

Abstract

This study examines the effect of intellectual capital on firm value. Methods of data collection with documentation data in the form of financial reporting Companies listed on the Indonesia Stock Exchange, 2014 to 2016. Data processed was 84 companies. Analysis of research data using quantitative with linear regression. Intellectual variable is measured with value added, variable of company value measured by Tobins Q. The result of this research intellectual capital have an effect on company value.
PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, PROFITABILITAS TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2014-2018 Aminah, Nazula Nur; Wuryani, Eni
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 2 (2021): Jurnal Riset Akuntansi dan Keuangan. Agustus 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i2.29483

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan institusional, ukuran perusahaan, profitabilitas terhadap kebijakan hutang. Populasi yang digunakan ialah perusahaan manufaktur subsektor Food and Beverage  yang terdaftar di BEI pada tahun 2014-2018. Penelitian ini menggunakan purposive sampling, dan terdapat 48 perusahaan yang sudah memenuhi kriteria. Penelitian ini berkategori penelitian kuantitatif dengan analisis regresi linear berganda sebagai alat ujinya. Hasil penelitian mengindikasikan kepemilikan institusional dan ukuran perusahaan tidak memengaruhi kebijakan hutang, sementara profitabilitas memengaruhinya.
The Influence of Liquidity, Solvency, Profitability, and Activity on Stock Price of Telecommunication Companies on IDX Muthohhari, Abdullah Hanif; Wuryani, Eni
Nomicpedia: Journal of Economics and Business Innovation Vol. 3 No. 2 (2023): September
Publisher : Inspirasi Nusantara

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Abstract

This research was conducted to determine simultaneously or partially the effect of liquidity, solvency, profitability, and activity on stock prices at telecommunications companies listed on the IDX in the 2019-2021 period. This research was conducted using a quantitative method using four independent variables which include liquidity represented by the current ratio, solvency represented by the debt-to-equity ratio, profitability represented by return on assets, and activity represented by total assets turnover, and used one dependent variable namely the stock price. The results obtained in this study are that simultaneously the independent variables influence the dependent variable. Partially, liquidity has a negative effect on stock prices, solvency has a positive effect on stock prices, profitability has no effect on stock prices, and activity has a positive effect on stock prices.
PENGEMBANGAN MODEL AKSES MODAL BAGI KOPERASI DAN UMKM DI JAWA TIMUR Wuryani, Eni; Puspasari, Durinda; Puspasari, Durinta
CAKRAWALA Vol 13, No 1: Juni 2019
Publisher : Badan Penelitian dan Pengembangan Provinsi Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.619 KB) | DOI: 10.32781/cakrawala.v13i1.297

Abstract

Tujuan Penelitian meningkatkan peluang akses modal perbankan bagi koperasi dan UMKM, meningkatkan pembiayaan non bank bagi koperasi dan UMKM, meningkatkan pemanfaatan idle money perbankan bagi Koperasi dan UMKM dengan jaminan kredit dari Jamkrida. Pengembangan dalam penelitian ini melibatkan dinas koperasi dan UMKM dalam memberikan rekomendasi koperasi dan UMKM berkinerja baik dalam mengajuan kredit dan Jamkrida sebagai penjamin kredit yang diberikn kepada koperasi dan UMKM. Rekomendasi sebagai wujud penyataan koperasi dan UMKM tersebut fesible  diberikan dana pinjaman. Metode pengumpulan data dengan data sekunder dan data primer. Pada Koperasi untuk meningkatkan modal bisa dari internal dan eksternal. Sumber pendanaan dari internal berasal dari anggota yaitu berupa simpanan pokok, simpanan wajib dan simpanan sukarela. Sumber pendanaan dari luar bagi koperasi wanita belum banyak yang memanfaatkan dan hampir tidak ada yang memanfaatkan kredit dari Bank. Hal ini terkait aset yang sebagai syarat jaminan. Pada Koperasi Wanita belum mepunyai aset yang  dijaminkan atas nama Koperasi. Solusi untuk akses modal koperasi, perlunya masing-masing koperasi primer membentuk atau ikut dalam koperasi sekunder, sehingga sarana penambahan modal dengan syarat sebagai anggota koperasi sekunder.  Pada Usaha Mikro, kecil dan Menengah (UMKM) untuk meningkatkan modal bisa melalui dana yang berasal dari perbankan dengan bunga yang rendah atau kecil. Bank akan memberikan kredit dengan melihat potensi UMKM dapat berkembang dan mempunyai potensi untuk didanai. Upaya meningkatkan pembiayaan non Bank banyak dilakukan oleh perusahan BUMN atau BUMD. Beberapa BUMN dan BUMD ada yang langsung memberikat kredit langsung kepada UMKM dengan ketentuan yang telah ditetapkan.
Kandungan Informasi Pemberian Penghargaan Laporan Tahunan sebagai Indikasi Kepercayaan Masyarakat pada Konsep Corporate Governance Wuryani, Eni
Akutansi Bisnis & Manajemen ( ABM ) Vol 14 No 1 (2007): April
Publisher : STIE Malangkucecwara

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Abstract

Corporate government is a concept that base on how importance accurate, up date and right on time information for stakeholder, also corporate duty for disclosure with accurate, right on time and transparent about corporate performance, ownership, and stake holder. Moreover Corporate Government principles hopefully can make financial report more quality so at the it can make increase user trusty of it and also for investor. This is a quantitative research using event study approach to see average abnormal return and positive stoke average trading volume activity and significant after annual report award. The result of T test show up that average abnormal return tear 2002 for all samples are positives abnormal return four days. Positive T but not significant happen in days (t-2), (t-0), (t+2), and (t+5). In comparison hypothesis using T Test in average trading volume activity years 2002 for all trade volume samples five days after announcement of annual report award not different with five days after annual report awards. Furthermore according to the result of average abnormal return years 2002 and average trading volume activity year 2002 show that market not interested with information of annual report award. It was indicated that public trust of corporate government is low. Significant T positive in average abnormal return 0.00661, it happen in days one after annual report award with alpha 10%.
The Influence of Compensation and Work Discipline on Employee Performance: A Case Study of Employees at the Muhammadiyah Zakat Management Organization (LAZISMU) Eri Adinata, Restu; Khikmatun, Rizka; Wuryani, Eni
JMET: Journal of Management Entrepreneurship and Tourism Vol. 2 No. 2 (2024): July, Journal of Management Entrepreneurship and Tourism (JMET)
Publisher : Sumber Belajar Sejahtera

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61277/jmet.v2i2.91

Abstract

The Muhammadiyah Amil Zakat Organization (LAZISMU) stands as a beacon among Indonesia's official zakat bodies, dedicated to the noble task of gathering and disbursing zakat, infaq, and sadaqah (ZIS) from the generous hearts of the community. Within its halls, LAZISMU employees are the artisans shaping the destiny of their organization, tasked not only with collecting funds but also with igniting flames of hope through empowerment initiatives, thereby kindling the welfare of society. In the verdant landscapes of East Java, a study unfolds, seeking to unravel the intricate dance between compensation, work discipline, and the performance of LAZISMU employees. Surveying fifty dedicated souls, the study's findings unveil intriguing truths. Compensation, it seems, holds no sway over the performance of these diligent stewards of charity. Yet, amidst this revelation, a beacon of hope emerges: the torchbearer of work discipline. Here lies the key, for as discipline tightens its grip, so does the flame of performance blaze brighter. It is a testament to the power of dedication, the fuel that propels LAZISMU forward on its noble quest to uplift the community it serves.
Pengaruh profitabilitas, likuiditas, dan struktur aset terhadap struktur modal sektor consumer non cyclicals Febrianti, Salsabella Cendy Amalia; Wuryani, Eni
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

The focus of this research is to identify the effect of profitability, liquidity, and asset structure on capital structure. The study population is the consumer noncyclical sector which is listed on the Indonesian Stock Exchange (IDX). The sample was selected using a purposive sampling technique. The data collection methodology is non-participant observations taken from 2020 – 2022 financial reports. The analytical method used in the study is multiple regression analysis. Profitability is determined by the return on asset, liquidity by the current ratio, asset structure by fixed asset ratio, and capital structure by debt to equity ratio. The result of this study indicates that partial profitability does not affect capital structure, liquidity and asset structure have a significant negative impact on capital structure. Profitability, liquidity, and asset structure simultaneously affect the capital structure by 35,4%.
THE ROLE OF PROFITABILITY IN MEDIATING THE EFFECT OF CAPITAL STRUCTURE AND FIRM GROWTH ON THE FIRM VALUE OF TRANSPORTATION AND LOGISTICS COMPANIES SECTOR Silvia, Jacklyn Dona; Wuryani, Eni
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.443

Abstract

This study aims to examine whether there is an influence of capital structure and firm growth on firm value and whether profitability can be an intermediary or mediation on the influence between these variables. The population in this study were transportation and logistics companies listed on the Indonesia Stock Exchange totaling 37 companies, and 17 of them met the purposive sampling criteria to be used as research samples. The research method used is quantitative with data sources in the form of secondary data. The data analysis method uses multiple linear regression analysis with SPSS version 25 and the sobel test. The results of this study provide evidence that the variables of capital structure and firm growth have a significant positive effect on profitability, capital structure has a significant negative effect on firm value, firm growth has no effect on firm value, and profitability has a significant positive effect on firm value. And profitability is not able to mediate the effect of capital structure and firm growth on firm value
Pelatihan Strategi Pengelolaan Pasar Desa Menuju Desa Mandiri di Kabupaten Bojonegoro Mariana, Mariana; Handayani, Susi; Hariyati, Hariyati; Wuryani, Eni; Putikadea, Insyirah; Kusumaningsih, Ambar
Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Vol. 3 No. 2 (2022): Vol. 3 No. 2 Oktober 2022
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/sitechmas.v3i2.3881

Abstract

Pasar desa merupakan salah satu fasilitas umum yang keberadaannya sangat penting dan dibutuhkan oleh masyarakat, namun masih terdapat kendala pengelolaannya.  Proses pengelolaan pasar desa perlu dilakukan secara menyeluruh yaitu meliputi aspek SDM, operasional (termasuk keuangan), pemasaran, dan strategis. Pihak pengelola pasar desa ditentukan oleh pemerintah desa dan idealnya memiliki bentuk resmi sebagai Badan Usaha Milik Desa (Bumdes). Sebagai upaya peningkatan kualitas pengelolaan pasar desa,   dilakukan kegiatan PKM dengan hasil terlaksananya pelatihan, modul, video kegiatan, serta artikel di media massa.
Co-Authors ABDULRAHMAN, DIMAS Adinata, Restu Eri Aminah, Nazula Nur ARDIANSYAH RAMADHAN, FERRY AYU MARDIANA, INDAH BADARUDIN, AFIS CHANDRA SHINTYA, FERIN DEWI HASTUTININGTYAS, PRASETYANA DIAH PRECELINA, DEVIKA Dian Anita Nuswantara Djati, S Pantja Durinda Puspasari Durinta Puspasari DWI KURNIATI, TYAS Dwi Pratopo, Rashinta EKA ANDRIYANTI URAN, VELIKCIA Endah Putri Wahyuningtyas Eri Adinata, Restu ERNY ROESMININGSIH Febrianti, Salsabella Cendy Amalia Handayani, Damia Fitri Hariyati Hariyati Hery Widijanto IFANDA AKBAR, RIZKA Insyirah Putikadea Khikmatun, Rizka Khildun Nimah, Kubiyah Kusumaningsih, Ambar Mariana Mariana Muthohhari, Abdullah Hanif Ni Nyoman Alit Triani Nilammadi, Wa Ode Musmiarny Prasetya, Fahkriansyah Kurniawan Pujiono Pujiono purwono budi santosa, purwono budi PUTRI ALIZA, YASHINTA PUTRI, ERIKA Putri, Indira Maharani Putri, Yeni Nor Diana redha romadi putra, firdaus gusti Rosaline, Verlita Dewi S. Pantja Djati SADIYAH, KHALIMATUS saputri, marisa catur Silvia, Jacklyn Dona Susi Handayani Suwarno Suwarno Tjiptohadi Tjiptohadi, Tjiptohadi TRIHANTOYO, SYUNU Tyas, Sulistyaning Warih Handayaningrum Yanisworo Wijaya Ratih, Yanisworo Wijaya YATIM RIYANTO