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All Journal Dinamik Jurnal Bisnis dan Ekonomi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Students´ Journal of Accounting and Banking Jurnal Kesehatan Budi Luhur: Jurnal Ilmu-Ilmu Kesehatan Masyarakat, Keperawatan, dan Kebidanan SOLUSI JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) PROFICIO: Jurnal Pengabdian Masyarakat Jurnal Ilmiah MADIYA: Masyarakat Mandiri Berkarya Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Jurnal Ar Ro'is Mandalika (Armada)
Ida Nurhayati
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PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI : (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2017-2020) Sekar Arum Mitha Saraswati; Ida Nurhayati
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 15 No. 1 (2022): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v15i1.648

Abstract

This study was conducted to determine the effect of liquidity, leverage, profitability, and activity on profit growth. Also to determine whether fiem size can strengthen the relationship between liquidity, leverage, profitability, and activity on profit growth. The type of data used in this study is secondry data, which was obtained from the annual financial reports of manufacturing company during 2017-2020. The data analysis techniques used in this research were Descriptive Statistical, Normality Test, Classical Assumption Testing, Multiple Linear Analysis Test, F Test, Coefficient of Determination Test, Hypothesis Testing, and Moderated Regression Analysis (MRA). The result of this study indicate that liquidity and leveragehave no significance effect on profit growth, but profitability and activity indicate a positive and significant on profit growth. Meanwhile, firm size only strengthens the effect of liquidity on profit growth.
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2017 - 2020 Wahyu Indriani; Ida Nurhayati
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 15 No 2 (2022): Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v15i2.850

Abstract

This study aims to find empirical evidence about the factors that affect the timeliness of the submission of financial statements. The factors tested in this study are company size, profitability, audit opinion, leverage, liquidity, company age. This study uses a quantitative method. The purpose of sampling was chosen as the sampling technique. The financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2020 are the population in this study. This study consisted of 536 populations and through the specified criteria, 501 companies were selected as samples. From the data that has been collected then tested using logistic regression at a significant level of 5 percent. The results of this study indicate that profitability and company age significantly affect the timeliness of submitting company financial statements, while company size, audit opinion, leverage and liquidity do not significantly affect the timeliness of submitting financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2020.
The Role of Blockchain Technology in Enhancing the Integrity of Financial Accounting Systems in the Public Sector Ida Nurhayati; Zulaika Putri Rokhimah
Jurnal Ar Ro'is Mandalika (Armada) Vol. 5 No. 1 (2025): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v5i1.5387

Abstract

This study investigates the role of blockchain technology in enhancing the integrity, transparency, and efficiency of financial accounting systems in the public sector. Using a qualitative research methodology, specifically a literature review, the paper examines key studies that explore the applications of blockchain in public sector financial management. The review synthesizes findings from various sources, including academic articles, books, and industry reports, to assess the potential benefits and challenges of implementing blockchain in government financial systems. The results suggest that blockchain's decentralized, transparent, and immutable features offer promising solutions to combat corruption, fraud, and inefficiency in public financial management. Blockchain can provide real-time, tamper-proof records, ensuring greater accountability in financial transactions. However, the adoption of blockchain technology in the public sector faces several challenges, such as scalability issues, energy consumption, and resistance to change in traditional governance structures. The study concludes that while blockchain has the potential to revolutionize public sector accounting, further empirical research is necessary to assess its practical applications in various public sector contexts. Future studies should focus on overcoming the technical, regulatory, and institutional barriers to blockchain adoption in government financial systems, particularly in developing economies where inefficiency and corruption are more prevalent.
PENGEMBANGAN UMKM BAKSO MELALUI TEKNOLOGI TEPAT GUNA DI KECAMATAN KEMANG KABUPATEN BOGOR Ida Nurhayati; Nining Latianingsih; Anis Rosyidah; Yogi Widiawati
Jurnal Ilmiah Madiya (Masyarakat Mandiri Berkarya) Vol. 1 No. 2 (2020): Edisi November 2020
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (486.683 KB) | DOI: 10.51510/madiya.v1i2.198

Abstract

Usaha bakso di desa Tegal, khusunya adalah sebuah industri kecil dalam skala rumah tangga yang sudah memasyarakat. Pandemi virus Corona tidak hanya berdampak pada masalah kesehatan, virus yang dikenal sebagai Covid-19 ini telah menimbulkan masalah di sektor lainnya seperti sektor ekonomi. Tidak hanya industri besar, pandemi virus Corona telah membuat pelaku UMKM di Indonesia mulai menurun. Studi menyebutkan jika Covid-19 membuat Indonesia mengalami penurunan persentase pertumbuhan ekonomi sebesar 0.1% di tahun 2020. Di desa Tegal ini, usaha bakso yang diolah dengan peralatan yang sudah mengenal teknologi, meskipun masih sederhana, diharapkan dapat meningkatkan produktivitas, sehingga akan menaikkan pendapatan. Usaha bakso ini sangat diminati warga desa Tegal, namun dengan keterbatasan keterampilan, modal, dan keahlian lainnya, maka melalui kegiatan pelatihan, pendampingan pembuatan bakso, pengemasan, pemasaran secara online, dan pembukuan usaha diharapkan dapat meningkatkan ekonomi masayarakat di masa pendemi covid19 ini. Metode dilakukan pelatihan dan praktik oleh ahli dan berpengalaman, yang diikuti oleh warga desa Tegal yang berminat menjadi penghasil dan penjual bakso. Hasilnya mereka dapat berwirausaha berjualan bakso, baik secara matang dan frozen di masa pandemi covid19 ini. Dengan demikian penjadi peluang usaha bagi warga meskipun kondisi pandemi covid 19, sekaligus sebagai bentuk peluang dalam peningkatan pendapatan dan kesempatan untuk membuka usaha.
PENINGKATAN KESADARAN AKAN PENTINGNYA KETRAMPILAN SDM PADA KELOMPOK USAHA JAJAN PASAR PUTU MAYANG DI BANGETAYU KULON SEMARANG Suhana; Ida Nurhayati; Kasmari
Jurnal Pengabdian Masyarakat FKIP UTP Vol 7 No 1 (2026): PROFICIO : Jurnal Abdimas FKIP UTP
Publisher : FKIP UNIVERSITAS TUNAS PEMBANGUNAN SURAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/jpf.v7i1.5834

Abstract

Kelompok Usaha Jajan Pasar Putu Mayang beralamat di Bugen Utara RW 03 Bangetayu Kulon Kelurahan Bangetayu Kecamatan Genuk Semarang Jawa Tengah. Kelompok usaha ini berdiri sejak lama. Usaha jajan pasar putu mayang ini sudah berjalan secara turun temurun. Ada sekitar 40 kepala keluarga (KK) yang memiliki usaha jajan pasar. Usaha jajan pasar putu mayang ini yang telah ditekuni lama ini dijadikan mata pencaharian utama dari masyarakat ini. Meski demikian usaha jajan pasar putu mayang ini berjalan secara sederhana. Bisa dikatakan usaha jajan pasar ini sekedar berjalan saja. Permasalahan-permasalahan yang ditemui di usaha ini, antara lain: aspek produksi, aspek pemasaran, aspek keuangan dan aspek SDM. Artikel ini fokus pada uraian masalah di aspek SDM pada Kelompok Usaha Jajan Pasar Putu Mayang beralamat di Bugen Utara RW 03 Bangetayu Kulon Kelurahan Bangetayu Kecamatan Genuk Semarang Jawa Tengah. Berdasar kondisi di lapangan, aspek SDM ini memiliki masalah yang paling kritis. Sekian lama menekuni usaha ini, kelompok usaha ini sangat minim untuk meningkatkan kompetensi SDMnya. Dengan adanya kegiatan ini, harapannya kesadaran tentang pentingnya peningkatan kualitas kompetensi SDM makin meningkat.
Co-Authors 11.05.52.0050 Mis Widya Andelina Anis Rosyidah Anis Rosyidah Desfauza, Evi Dwi Agus Diartono Iis Maria Iwan Susanto Kasmari Moh Zaenal Abidin Eko Putro Nining Latianingsih Novi Purnama Sari Nurhayati Al Ismiarif Rachmawati Rachmawati Meita Oktaviani Sekar Arum Mitha Saraswati Siti Hasanah Suhana Suhana Wahyu Indriani Warda, Eliza Yogi Widiawati Zulaika Putri Rokhimah