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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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Pengaruh Profitabilitas, Leverage, Likuiditas, dan Kepemilikan Manajerial terhadap Financial Distress Handayani, Damia Fitri; Wuryani, Eni
Jurnal Profiet Vol 6 No 1 (2025): Jurnal Profiet
Publisher : STIE Perbankan Indonesia

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Abstract

This study aims to investigate and analyze the impact of profitability, leverage, liquidity, and managerial ownership on financial distress in banking companies listed on the Indonesia Stock Exchange. The secondary data used in this study comes from 47 banking companies that have consistently been listed during the 2020-2023 period and passed the purposive sampling test. The analysis technique employed is multiple linear regression using SPSS software. The results show that the variables of profitability, liquidity, and managerial ownership have a positive impact on financial distress, while leverage does not show a significant effect. These findings indicate that careful risk management and the implementation of good corporate governance are crucial to prevent potential financial problems in the banking sector, particularly in maintaining financial stability and the long-term sustainability of companies. Keywords: Financial Distress, Profitability, Leverage, Liquidity, Managerial Ownership
Pengaruh Profitabilitas, Likuiditas, Solvabilitas, Aktifitas, dan Ukuran Perusahaan terhadap Harga Saham Perusahaan Infrastruktur yang terdaftar di BEI Prasetya, Fahkriansyah Kurniawan; Wuryani, Eni
Jurnal Profiet Vol 6 No 1 (2025): Jurnal Profiet
Publisher : STIE Perbankan Indonesia

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Abstract

This study aims to analyze the influence of five variables—profitability, liquidity, solvency, activity, and firm size—on the stock prices of infrastructure companies listed on the Indonesia Stock Exchange (BEI) during the period 2021–2023. A purposive sampling technique was applied to obtain 56 companies from secondary data. Analysis was conducted using the multiple linear regression method in order to ensure the accuracy of the research model. The results of the study indicate that ROA and DER have a significantly negative effect on stock prices. Meanwhile, CR, TATO, and Total Asset do not show a significant effect. These findings indicate that although infrastructure companies are able to generate profits, a high debt structure and potential inefficiencies in asset utilization can reduce investment interest, thereby impacting a decline in stock prices. Keywords: ROA, CR, DER, TATO, Stock Price
Management of Character Education in Realizing Cadets Who Ethically in Politeknik Pelayaran Surabaya Putri, Indira Maharani; Roesminingsih, Erny; Wuryani, Eni
International Journal for Educational and Vocational Studies Vol. 1 No. 5 (2019): September 2019
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/ijevs.v1i5.1718

Abstract

In this time, advances in technology and science are becoming increasingly dominant in changing character or actions and public trust. The impact of many problems that occur between children and adolescents is violence and acts of anarchy, theft, no matter the rules, fighting between students, disrespect, ways of using language and speaking poorly, low morale, lack of respect for parents and teachers, low sense of individual and citizen responsibility, and lack of compassion and respect among friends (Lickona, 2016: 20). Such conditions that make educational institutions raise the question of the extent to which he manages character education in students (Novitri, 2013). This research is an interactive type of qualitative method. The main data source in this study was obtained by snowball sampling. Data collection techniques in this study used three techniques, namely observation, interviews, and documentation. Politeknik Pelayaran Surabaya is a university that has a strong commitment to organizing character education programs. The conclusion of this study states that the management of character education in Politeknik Pelayaran Surabaya has been done well and effectively.
The Evaluation of Teachers Performance in Terms of Pedagogic Competence and Professional Competence in Unesa Labschool Junior High School Wahyuningtyas, Endah Putri; Handayaningrum, Warih; Wuryani, Eni
International Journal for Educational and Vocational Studies Vol. 2 No. 3 (2020): March 2020
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/ijevs.v2i3.2432

Abstract

This study was conducted to find out the description of the evaluation of the performance of Unesa Labschool Junior High School Kawung teachers in terms of pedagogical and professional competencies. The method used is qualitative research because it aims to obtain in-depth data and information, so that the goal of knowing and evaluating teacher performance can be achieved. This type of research is an evaluative research, that is, research to look for gaps between real conditions and expectations as determined by existing standards.Subjects in this study were the principal, teachers and students of Unesa Labschool Junior High School Kawung.This study was conducted in the odd semester of the 2019-2020 school year. Data collection techniques used observation, interviews, and documents. The data analysis technique used in this study was an interactive analysis model consisting of three components, namely data reduction, triangulation, data presentation and conclusion making. The results of this study indicate that teacher performance viewed from pedagogical competencies has generally run well and accorded to the academic qualifications and teachers competency standards set by the government. However, the weaknesses of teachers that are still very visible are in creativity in the application of learning both methods and strategies, or in making learning media to support teaching and learning activities. Furthermore, the use of technology is still low and most teachers still use conventional methods in teaching. Whereas teacher performance in terms of professional competence is still not in accordance with academic qualification standards and teacher competencies set by the government. There are still weaknesses in the development of creativity related to media or teaching aids that support learning. In addition, the low implementation of Classroom Action Research (CAR) serves to improve the professionalism of teachers themselves. And the last is the utilization of information and communication technology for personal development that has not been maximized.
The Role of the Kelompok Kerja Guru (KKG) in Implementing Lesson Study to Improve the Performance of Elementary School Teachers Suwarno, Suwarno; Riyanto, Yatim; Wuryani, Eni
International Journal for Educational and Vocational Studies Vol. 2 No. 3 (2020): March 2020
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/ijevs.v2i3.2433

Abstract

Law of the Republic of Indonesia Number 14 of 2005 concerning Teachers and Lecturers article 20 paragraph (b) mandates that to carry out their professional duties, teachers are obliged to continuously improve and develop academic qualifications and competencies in accordance with the development of science, technology, and art (Undangundang Republik Indonesia Nomor 14 Tahun 2005). The existence of this law is expected to provide the right opportunity to improve its professionalism through training, writing scientific papers, Kelompok Kerja Guru (KKG) and Musyawarah Guru Mata Pelajaran (MGMP). This research uses a qualitative approach. The informants used in this study were the teachers who were members of the Kelompok Kerja Guru Cluster 2, Duduksampeyan Regency, Gresik Regency who implemented the 2013 curriculum. The technique of taking research informants conducted in this study was using non probability sampling. Non-probability sampling techniques used in this study were purposive sampling and snowball sampling. Kelompok Kerja Guru are also forums or places that can be used to foster and enhance the professionalism of elementary school teachers (Depdiknas, 1997: 46). KKG has benefits including as a place to accommodate and solve problems faced by teachers in teaching and learning activities, discussions, examples of teaching, demonstration of the use and manufacture of teaching aids (Alwi, 2009). Based on the discussion of research findings about the role of the Teacher Working Group (KKG) in implementing learning to improve the performance of elementary school teachers, there can be some conclusions that the role of the Kelompok Kerja Guru in carrying out the stages of lesson study activities has been effective because the KKG can provide understanding, guidance, goals, and benefits of lesson study.
Fraud Triangle Analysis in Detecting Fraudulent Financial Statement: Meta-Analysis Adinata, Restu Eri; Wuryani, Eni; Triani, Ni Nyoman Alit
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 1 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

This study aims to examine the effect of fraud triangle in detecting financial statement fraud. The fraud triangle has several factors that influence the occurrence of fraud, namely Pressure, Opportunity, and Rationalization. In this study, Pressure is proxied with Financial Stability, External Pressure, Personal Financial Need, Financial Targets. While Opportunity is proxied through Nature of Industry and Ineffective Monitoring. Meta-analysis techniques were used in this study to seek conclusions about similar individual research trends. The sample of this study amounted to 20 articles which were further carried out quantitative analysis. The results of the meta analysis show that Financial Stability, Nature of Industry, Ineffective Monitoring, and Rationalization have a positive influence on financial statement fraud. While External Pressure, Personal Financial Need, and Financial Targets has a negative influence on financial statement fraud. These results show that the three factors studied do not support financial statement fraud committed by the company. This can happen because of differences in measurement proxies in measuring variables
Efektifitas Sistem Informasi Akuntansi (SIA) dan Tata Kelola Perusahaan (GCG) Di Indonesia Nilammadi, Wa Ode Musmiarny; Wuryani, Eni
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 1 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

This study delves into how Systems for Accounting Information (AIS) influence the implementation of Good Corporate Governance (GCG) within Indonesian companies, set against the backdrop of high-profile financial scandals that have exposed critical flaws in governance practices. The research brings an objective, which is to determine whether an effective AIS can enhance GCG within companies. A quantitative research design was adopted, utilizing a survey-based approach. To gather primary data, questionnaires were disseminated among employees working in accounting departments across Surabaya. Furthermore, the data were processed using measurement model testing techniques and structural model testing with SmartPLS software. From a sequence of research steps, it has indicated that AIS brings an impactful positive influence on GCG. This shows the proof that a well-designed AIS can significantly contribute to improving GCG practices within companies. This research offers value on both academic and practical levels. From an academic perspective, it lays the groundwork for future investigations and deeper exploration on AIS and GCG. Practically, it offers companies the opportunity to enhance the performance of their corporate governance by improving the effectiveness of their AIS.
Literasi Keuangan dan Tetap Bertahan Secara Ekonomi Selama Pandemi pada Masyarakat Terdampak Mariana, Mariana; Handayani, Susi; Hariyati, Hariyati; Wuryani, Eni; Putikadea, Insyirah
Abimanyu : Jornal of Community Engagement Vol 3 No 1 (2022): February 2022
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abi.v3n1.p19-28

Abstract

Pada masa pandemi, beberapa aktivitas dihimbau untuk dilakukan dari rumah seperti bekerja dan sekolah. Masyarakat memiliki kebiasaan pada pagi hari untuk membeli makanan sebagai bekal ke sekolah atau ke tempat bekerja, namun ketika pandemi terjadi aktivitas tersebut mengalami penurunan. Hal ini berdampak pada usaha home industry makanan seperti nasi bungkus, warung aneka makanan, lauk dan kue. Sementara kebutuhan hidup sehari-hari harus tetap dipenuhi. Di samping itu, kondisi ekonomi yang kurang bagus terkadang memaksa seseorang untuk melakukan pinjaman. Hutang yang tidak sesuai kemampuan akan semakin mengganggu kondisi ekonomi. Hal ini yang melatarbelakangi perlu diedukasi masyarakat agar tidak terjebak dengan pinjaman online illegal. Beberapa pekerjaan informal seperti pedagang kue di beberapa ruas jalan juga ditutup karena berkurangnya pembeli. Sehingga pemilik usaha rumahan yang selama ini memproduksi dan menyuplai nasi bungkus, sayur, lauk, dan kue harus dapat berinovasi dalam menjual produknya agar tetap bisa survive. Pengetahuan literasi keuangan guna memberikan bekal untuk mencari kesempatan bisnis di masa pandemi diharapkan dapat membantu ekonomi keluarga. Hasil dari pelaksanaan PKM ini diharapkan bisa menambah pengetahuan tentang literasi keuangan serta membantu kesejahteraan masyarakat yang terdampak Covid-19.
COMPANY SIZE IN RESPONSE TO EARNINGS MANAGEMENT AND COMPANY PERFORMANCE Wuryani, Eni
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 3 (2012): December 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i3.117

Abstract

Company size has been assumed to be an influential factor in any businesses. Therefore, anycompany might be also induced by this factor when dealing with its performance. This researchaimed to analyze the effect of firm size on earnings management and corporate performance.This study was done by means of census with the population of 69 go public companies.They have been the participants of Corporate Governance Perception Index (CGPI)period 2004-2008. The variable of company size was measured by using the logarithm ofassets while that of earnings management using discretionary accruals. In measuring firmperformance variable, the study uses Tobins Q. The results of this study show a significantnegative effect of firm size on earnings management. Large-sized companies will avoid doingearnings management. Beside, the size of company has a significant and positive effect oncompany performance. Large-sized companies will have a chance to get a greater opportunityto profit through the sale of shares.
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 Riset dan Inovasi Daerah Provinsi Jawa Timur

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