Siti Rosyafah, Siti
Program Studi Magister Manajemen, Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Surabaya

Published : 55 Documents Claim Missing Document
Claim Missing Document
Check
Articles

PENGARUH AKTIVITAS, PROFITABILITAS TERHADAP PERTUMBUHAN LABA (Studi Pada Perusahaan Otomotif dan Komponen Yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019) Dwi Lathifah Sari; Siti Rosyafah; Masyhad
AKUNTANSI 45 Vol. 2 No. 1 (2021): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (273.71 KB) | DOI: 10.30640/akuntansi45.v2i1.101

Abstract

The company has the main objective of obtaining and increasing profits. The profits obtained by the company will be used for various purposes, one of which is used to improve the company's welfare for the products or services sold. This study aims to determine the effect of activity, profitability on profit growth in automotive and component companies listed on the Indonesia Stock Exchange. This study uses a quantitative approach with data collection using financial statements. The population of this study are automotive and component companies listed on the Indonesia Stock Exchange during the 2015-2019 period. The sampling technique used is purposive sampling technique. The data analysis method used is multiple linear regression analysis with hypothesis testing, namely the F test and t test. The results of this study indicate that activity, profitability have a simultaneous and partial effect on profit growth. Profitability variable has a dominant effect on Profit Growth.
PENGARUH SOLVABILITAS DAN PROFITABILITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR (Studi Pada Subsektor Pulp dan Paper Yang Terdaftar di BEI Periode 2017-2020) Lidya Agustin; Siti Rosyafah; Tri Lestari
AKUNTANSI 45 Vol. 2 No. 1 (2021): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.033 KB) | DOI: 10.30640/akuntansi45.v2i1.102

Abstract

Financial performance is the result achieved by the company's management to find out in managing company assets effectively during a certain period. An uncertain economy causes a high risk of a company experiencing poor financial performance or bankruptcy, to determine whether a company's financial performance is good or not, it can be seen from the company's ability to pay off its debts through solvency and profitability. The purpose of this study was to determine the effect of solvency and profitability on the company's financial performance. This study uses a quantitative approach with data collection using purposive sampling method. The population of this study are pulp and paper manufacturing companies listed on the Indonesian stock exchange with 8 out of a total of 10 companies. The analytical method used is multiple linear regression analysis with hypothesis testing, namely t test, F test and R² test. The results showed that partially solvency (debt to total asset ratio and debt to equity ratio) had no significant effect on financial performance, and profitability (return on equity and net profit margin) partially had a significant effect on financial performance. Simultaneously solvency (debt to total asset ratio and debt to equity ratio) and profitability (return on assets and net profit margin) have a significant effect on financial performance. Meanwhile, the dominant influence is profitability (net profit margin).
PENGARUH PENGETAHUAN PERPAJAKAN DAN PERSEPSI TERHADAP MINAT MENJADI AKUNTAN PAJAK (Studi Pada Mahasiswa Akuntansi FEB Universitas Bhayangkara Surabaya) Vita Lisya; Siti Rosyafah; Syafi’i
AKUNTANSI 45 Vol. 2 No. 1 (2021): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.635 KB) | DOI: 10.30640/akuntansi45.v2i1.103

Abstract

The development of the business world and business practices that are increasingly rapidly increasing demand for labor, especially from accounting majors. A tax accountant is one of the promising job prospects in the accounting major. This study aims to determine the effect of tax knowledge, perceptions of interest in becoming a tax accountant. This study is a quantitative study with a sample calculated using the slovin formula and obtained a minimum sample of 62 respondents from Accounting Students FEB Bhayangkara University Surabaya. Data analysis was carried out using descriptive statistical tests, data quality tests and hypothesis testing with multiple linear regression methods assisted by the SPSS (Statistical Product and Service Solution) analysis tool. The results of this study indicate that knowledge of taxation, perception partially and simultaneously affect the interest in becoming a tax accountant. Perception is an independent variable that dominantly affects the interest in becoming a tax accountant.
PENGARUH PENGETAHUAN AKUNTANSI DAN PERILAKU KEUANGAN TERHADAP KINERJA MANAJERIAL UMKM MAKANAN DI SIDOARJO Hoirul Ummah; Siti Rosyafah; Masyhad
AKUNTANSI 45 Vol. 2 No. 1 (2021): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.321 KB) | DOI: 10.30640/akuntansi45.v2i1.104

Abstract

MSMEs are the driving sector of the economy, but currently MSMEs have not been able to optimize their business managerial performance, this cannot be separated from the lack of accounting knowledge and financial behavior owned by MSME owners. This study aims to determine the effect of accounting knowledge and financial behavior on managerial performance in food SMEs in Sidoarjo. The formulation of the problem in this study is whether accounting knowledge, financial behavior simultaneously and partially affect managerial performance, and which of accounting knowledge and financial behavior has a dominant influence on managerial performance of food SMEs in Sidoarjo. The sample of this study used 30 food SMEs in Sidoarjo. This study is a quantitative study, using primary data obtained through the distribution of questionnaires and tested with validity, reliability, F-test and t-test using the SPSS application. The results showed that simultaneously and partially accounting knowledge and financial behavior had a significant effect on managerial performance. The variable that reaches the dominant value is financial behavior
Pemberdayaan Ekonomi Masyarakat Berbasis pada Wirausaha Keluarga Mandiri di Kelurahan Geluran Sidoarjo Rosyafah, Siti; Tri Lestari; Budi Rianto
Journal Of Accounting and Business Volume 3 Nomor 2
Publisher : Business Administration Dept. - Faculty of Social and Political Sciences, Hang Tuah University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30649/jab.v3i2.196

Abstract

The purpose of this study is to describe and analyze efforts to empower independent family entrepreneurs in online-based marketing in the Geluran Village environment, Sidoarjo Regency in the middle. The background of this study is in line with social restrictions due to the Covid-19 pandemic, as well as the development of information technology applications for marketing goods and services, so that it is necessary to accelerate the ability of independent family entrepreneurs in online-based marketing. The method used in this study is qualitative descriptive research to describe various online-based marketing efforts ranging from product packaging to product brand development, to online marketing. The results of the study show that in the midst of social restrictions, the need for independent entrepreneurs for online marketing has become a very large demand, for the sake of the continuity of the community's independent entrepreneurship. So that community empowerment in online-based marketing is a necessity that cannot be avoided anymore.
Sustainable HRM in the face of climate change: building organizational resilience through green human capital practices Rosyafah, Siti; Wanda Gema Prasadio Akbar Hidayat; Nitawati, Elly Yuniar
Annals of Human Resource Management Research Vol. 5 No. 2 (2025): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i2.2966

Abstract

Purpose: As climate change continues to pose unprecedented challenges to organizational sustainability, the role of Human Resource Management (HRM) is undergoing a critical transformation. Methodology/approach: This study investigates the integration of sustainable HRM practices particularly green human capital development as a strategic response to environmental uncertainty. Employing a mixed-methods approach, this research combines a systematic literature review with a survey of HR professionals across sectors vulnerable to climate-related disruptions. Results/findings: Findings reveal that organizations adopting green HRM frameworks such as environmentally aligned recruitment, green training, eco-driven performance management, and sustainability-based leadership development are more likely to exhibit adaptive capacities and long-term resilience. Conclusions: Furthermore, the study identifies key enablers and barriers in embedding green human capital practices into existing HR systems. Limitations: The results underscore the need for HRM to evolve beyond administrative functions and actively contribute to ecological stewardship and strategic resilience. Contribution: This research contributes to the growing discourse on sustainable organizational practices by positioning HRM as a pivotal agent in aligning human capital strategies with climate action imperatives.
Influence of Leadership Model, Work Environment, and Motivation, Towards Employee Performance of Pt. Sembrani Arutala Sejati Surabaya Rosyafah, Siti; Setyarti, Eryana; Lakshita, Dhuihitta Mahardhika
Asian Journal of Management Analytics Vol. 2 No. 4 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v2i4.7330

Abstract

Human resources play a crucial role in a company's success. Empowering them efficiently yields optimal benefits. PT. Sembrani Arutala Sejati Surabaya, a transportation company, must harness its human resources to enhance quality and customer service. Effective leadership, a conducive work environment, and motivation are essential for achieving company goals. This research investigates the impact of leadership models, work environment, and motivation on employee performance at PT. Sembrani Arutala Sejati Surabaya. Multiple linear regression and hypothesis testing (F test, t test, and dominance) are used in the study, which makes use of primary data from surveys given to employees and company leaders. The results show that motivation, the work environment, and leadership styles all have a simultaneous and substantial impact on employee performance at PT. Sembrani Arutala Sejati Surabaya.
Pengaruh Empowering Leadership, Organizational Culture, Creativity Process Engagement, Psychological Empowerment terhadap Employee Creativity di Badan Pusat Statistik Jawa Timur Rahmawati, Yeni; Musriha; Rosyafah, Siti
Indonesian Journal of Management Science Vol. 4 No. 1: Juni 2025
Publisher : Program Magister Manajemen Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/ijms.v4i1.641

Abstract

Penelitian tersebut bermaksud guna menganalisa kreativitas pegawai yang dipengaruhi atas empowering leadership, organizational culture, creativity process engagement, psychological empowerment di Badan Pusat Statistik Se-Provinsi Jawa Timur. Apakah seorang pemimpin atas memberdayakan kepemimpinan, budaya organisasi, keterlibatan proses kreatif dapat menstimulus adanya kreativitas pegawai untuk menumbuhkan perfrma organisasi. Penelitiannya memakai pendekatan kuantitatif melalui tekhnik survei, melibatkan pegawai Badan Pusat Statistik di Provinsi Jawa Timur sebagai responden. Analisis data dilakukan menggunakan Analisa jalur guna menguji tautan langsung serta tidak langsung diantara variable tersebut. Temuan penelitian memastikan bahwasanya pemberdayaan kepemimpinan serta tradisi organisasi mempunyai dampak baik yang signifikan atas kreativitas pegawai.
Sustainable HRM in the face of climate change: building organizational resilience through green human capital practices Rosyafah, Siti; Wanda Gema Prasadio Akbar Hidayat; Nitawati, Elly Yuniar
Annals of Human Resource Management Research Vol. 5 No. 2 (2025): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i2.2966

Abstract

Purpose: As climate change continues to pose unprecedented challenges to organizational sustainability, the role of Human Resource Management (HRM) is undergoing a critical transformation. Methodology/approach: This study investigates the integration of sustainable HRM practices particularly green human capital development as a strategic response to environmental uncertainty. Employing a mixed-methods approach, this research combines a systematic literature review with a survey of HR professionals across sectors vulnerable to climate-related disruptions. Results/findings: Findings reveal that organizations adopting green HRM frameworks such as environmentally aligned recruitment, green training, eco-driven performance management, and sustainability-based leadership development are more likely to exhibit adaptive capacities and long-term resilience. Conclusions: Furthermore, the study identifies key enablers and barriers in embedding green human capital practices into existing HR systems. Limitations: The results underscore the need for HRM to evolve beyond administrative functions and actively contribute to ecological stewardship and strategic resilience. Contribution: This research contributes to the growing discourse on sustainable organizational practices by positioning HRM as a pivotal agent in aligning human capital strategies with climate action imperatives.
What are the Key Determinants of Human Resource Management Effectiveness in Enhancing Organizational Financial Performance? Rosyafah, Siti; Pudjowati, Juliani
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.815

Abstract

This study aims to investigate the key determinants of Human Resource Management (HRM) effectiveness and their implications for organizational financial performance. A structured literature review methodology was employed to synthesize findings from various academic databases and sources, including Google Scholar, JSTOR, ScienceDirect, and business-focused databases like Business Source Premier. Keywords such as "human resource management," "organizational financial performance," "talent management," "training and development," and "performance management" were used to refine the search. The review focused on theoretical frameworks such as the Resource-Based View, Human Capital Theory, Strategic HRM Model, Social Exchange Theory, and Contingency Theory, as well as empirical studies examining the relationship between HRM practices and financial outcomes. The findings suggest that strategic alignment between HRM and organizational strategy is crucial for enhancing financial performance, along with effective talent management, training and development initiatives, and performance management systems. Moreover, organizational culture and the impact of technology were identified as important moderating and mediating factors influencing the effectiveness of HRM practices. The study underscores the need for HRM practitioners to align HRM practices with organizational strategy, invest in talent development, and leverage technology to drive organizational success. The synthesis of research findings provides valuable insights for both scholars and practitioners seeking to understand and enhance the effectiveness of HRM in achieving organizational financial performance.