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All Journal PROSIDING SEMINAR NASIONAL KONSELI: Jurnal Bimbingan dan Konseling (E-Journal) Nusantara of Research : Jurnal Hasil-hasil penelitian Universitas Nusantara PGRI Kediri (e-journal) JURNAL MITRA SWARA GANESHA Jurnal Counsellia Jurnal Akuntansi dan Pajak Taman Cendekia : Jurnal Pendidikan Ke-SD-an Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Bening : Belajar Bimbingan Dan Konseling YUME : Journal of Management Jurnal Sastra dan Budaya Dinamika Journal Of Management Science (JMAS) ACITYA Journal of Teaching & Education INTERACTION: Jurnal Pendidikan Bahasa Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) Budimas : Jurnal Pengabdian Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Spirit Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) G-Couns: Jurnal Bimbingan dan Konseling Economics and Digital Business Review COUNSENESIA Indonesian Journal of Guidance and Counseling Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Journal of Computer, Electronic, and Telecommunication (COMPLETE) GANESHA: Jurnal Pengabdian Masyarakat PROFICIO: Jurnal Pengabdian Masyarakat Abdi Psikonomi Journal of Mechanical Engineering, Science, and Innovation Prosiding Seminar Nasional Teknik Elektro, Sistem Informasi, dan Teknik Informatika (SNESTIK) Procedia of Social Sciences and Humanities Economic Reviews Journal Journal of Accounting and Finance Management (JAFM) Prosiding University Research Colloquium Indonesia Auditing Research Journal Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Majapahit Journal of Islamic Finance dan Management Metathesis: Journal of English Language, Literature, and Teaching Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal SUBSERVE: Community Service and Empowerment Journal Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia Conference Proceedings International Conference on Education Innovation and Social Science JER Journal of Ekonomics, Finance, and Management Studies IJoEd: Indonesian Journal on Education Atestasi : Jurnal Ilmiah Akuntansi INTERACTION: Jurnal Pendidikan Bahasa JURNAL ILMIAH MITRA SWARA GANESHA: PENELITIAN PENDIDIKAN DAN PENGAJARAN
Eny Kusumawati
Universitas Tunas Pembangunan Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Good Corporate Governance terhadap Intellectual Capital Disclosure Setyowati, Wiwid; Kusumawati, Eny
Prosiding University Research Colloquium Proceeding of The 15th University Research Colloquium 2022: Mahasiswa (Student Paper Presentation) A
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

Intellectual capital is the wealth of a company that is an intangible asset and is expressed willingly. The purpose of this study was to analyze the influence of profitability, leverage, company size, audit committee, and board of directors on intelectual capital disclosure. The population in this study are manufacturing company listed on the Indonesia Stock Exchange in 2016-2020. The sample was determined by purposive sampling technique and obtained a sample of 240 companies. This type of research is quantitative using secondary data obtained from the financial statements and annual reports of manufacturing companies. This research uses statistikal analysis by regression analysis. The results in this study are the board of directors had affect on intelectual capital disclosure. Leverage, the size of the company, the audit committee, and the board of directors had no affect on intelectual capital disclosure.
Pengaruh Profitabilitas, Struktur Modal, Ukuran Perusahaan, dan Good Corporate Governance terhadap Nilai Perusahaan Wulandari, Ayu Vivi; Kusumawati, Eny
Prosiding University Research Colloquium Proceeding of The 15th University Research Colloquium 2022: Mahasiswa (Student Paper Presentation) A
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

Firm value is an investor's perception of the level of success of managers in terms of managing company resources. Firm value is often associated with an increase in stock prices. The higher the stock price of a company, the higher the value of the company. This study aims to determine the effect of profitability, capital structure, firm size, and good corporate governance on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The indicator used to measure firm value is Tobin's Q. The sampling technique used in this study is Tobin's Q. This study uses purposive sampling. The sample of this study consisted of 17 companies that met the sampling criteria. The analytical method used is multiple regression analysis. The results of hypothesis testing indicate that profitability, capital structure, independent board of commissioners, and managerial ownership have an effect on firm value. While the size of the company had no effect on the value of the company.
The Effect of Liquidity, Solvency, Activity, and Profitability on Stock Return Kamajaya, Bias; Kusumawati, Eny
Prosiding University Research Colloquium Proceeding of The 15th University Research Colloquium 2022: Mahasiswa (Student Paper Presentation) B
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

Every investor wants a large return with the smallest risk. For this reason, investors are required to be able to predict whether their investment will make a profit or not. This study aims analyzed the effect of liquidity, solvency, activity, and profitability on stock returns. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. Sampling using purposive sampling method with predetermined criteria. The final sample used in this study was 260 samples. This type of research is quantitative using secondary data obtained from the financial statements of manufacturing companies. The analytical method used is multiple linear regression. The results of this study indicate that liquidity, solvency, and activity have no effect on stock returns, meanwhile profitability has an effect on stock returns.
The Effect of Debt to Equity Ratio, Total Assets Turnover, Current Ratio, Working Capital Turnover, and Sales Growth on Company Financial Performance Anggraeni, Iis Arista; Kusumawati, Eny
Prosiding University Research Colloquium Proceeding of The 15th University Research Colloquium 2022: Mahasiswa (Student Paper Presentation) B
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

Every company must present financial statements as a true source of information. This information is useful for knowing whether the company’s financial performance is good or bad. Performance measurement can be done using a ratio measuring instrument. The purpose of this study was to examine the effect of debt to equity ratio, total aset turnover, current ratio, working capital turnover and sales growth on the financial performance of manufacturing companies in Indonesia. Indicators used to measure the company’s financial performance are debt to equity ratio, total aset turnover, current ratio, working capital turnover, and sales growth. While financial performance as the dependent variable. The sample selection method uses purposive sampling using certain criteria on the financial statements of manufacturing companies in Indonesia for the 2016-2018 period. The analytical method used is multiple linear regression analysis. The results of this study indicate that total aset turnover and working capital turnover had affect the financial performance of a company. While debt to equity ratio, curent ratio, and sales growth has no effect on the company’s financial performance.
Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Growth Opportunity, Intensitas Modal, dan Profitabilitas Terhadap Konservatisme Akuntansi Putri, Nurul Musbitah Pramuditya; Kusumawati, Eny
Economics and Digital Business Review Vol. 5 No. 1 (2024): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.964

Abstract

Konservatisme akuntansi adalah suatu konsep serta prinsip kehati-hatian yang mengakui biaya dan rugi lebih awal, memperlambat pengakuan pendapatan dan keuntungan, merendahkan penilaian aset dan meninggikan penilaian kewajiban. Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan manajerial, kepemilikan institusional, growth opportunity, intensitas modal, dan profitabilitas terhadap konservatisme akuntansi pada perusahaan non keuangan di Bursa Efek Indonesia periode 2020-2022. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah purposive sampling. Sebanyak 360 perusahaan telah memenuhi kriteria sebagai unit observasi. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian memberikan bukti empiris bahwa kepemilikan institusional, growth opportunity, dan profitabilitas berpengaruh terhadap konservatisme akuntansi. Sedangkan kepemilikan manajerial dan intensitas modal tidak berpengaruh terhadap konservatisme akuntansi.
Escapism in Sam Shepard’s The Buried Child Sumarsono, Irwan; Nurisma, Radina Anggun; Agusalim, Imam Dui; Kusumawati, Eny; Amalo, Elizabeth Anggraeni
INTERACTION: Jurnal Pendidikan Bahasa Vol. 8 No. 2 (2021): INTERACTION: Jurnal Pendidikan Bahasa
Publisher : Program Studi Pendidikan Bahasa Inggris, Universitas Pendidikan Muhammadiyah Sorong

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Abstract

This study is a qualitative research that was conducted to analyze the escapism of Dodge’s in Sam Shepard’s The Buried Child. The writer uses the psychological approach to analyze the escapism of the main character, Dodge. Data were collected from some sources. The main source of the data was taken from the work entitled The Buried Child, while the supporting sources were derived from books, journals and from the internet. The collected data were analyzed using the descriptive analytic techniques. The study focused on the factors behind the reasons why Dodge withdraws himself from his real world, what makes him an escapist that makes the disintegration of his family. Dodge’s escapism takes place since he is betrayed by his wife and his own son who have an incestuous relationship that make them have a baby, and to cover this sin, the baby was buried. The betrayal of his wife and son makes him escapes from the reality into alcohol and makes him does not have any respect and love to his family
Pengaruh Koneksi Politik pada Hubungan Antara Kepemilikan Manajerial dan Kepemilikan Institusional dengan Konservatisme Akuntansi: Studi Empiris Perusahaan Sektor Energi yang Tercatat di BEI Periode 2021-2023 Hermawan Rizky Wibowo; Eny Kusumawati
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 5 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i5.7887

Abstract

Conservatism is prudent financial reporting that shows careful consideration and response to future uncertainties. This study analyzes the effect of political connections on the relationship between managerial ownership and institutional ownership with accounting conservatism in energy sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sampling technique used in this study was purposive sampling.  A total of 117 companies have met the criteria as observation units. The analysis method used is multiple linear regression analysis. The results of the study provide empirical evidence that the managerial ownership variable affects accounting conservatism. Meanwhile, the institutional ownership variable has no effect on accounting conservatism. Then in this study also states that the moderation variable of political connection is not able to moderate the relationship between managerial ownership and institutional ownership with accounting conservatism.
P2AD PCA KARTASURA : PENDAMPINGAN DAN IMPLEMENTASI KESERAGAMAN PENCATATAN DAN PENGELOLAAN KEUANGAN YANG TRANSPARAN DAN AKUNTABEL BAGI PAUD/TK ABA KARTASURA Trisnawati, Rina; Adityarini, Hepy Adityarini; Kusumawati, Eny; Nisa Nurharjanti, Nashirotun; Putri, Eskasari; Permata Dewi , Indah
Abdi Psikonomi Vol 3, No 1 (2022): Juni 2022
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.v3i1.737

Abstract

Paud/TK ABA Kartasura adalah sekolah yang memberikan layanan dalam bentuk pendidikan usia dini yaitu usia empat sampai enam tahun. Paud/TK ABA Kartasura ini berjumlah 18 sekolah yang memiliki jumlah peserta didik yang beragam. Keberagaman ini berdampak pada pencaatan pengelolaan keuangan. Paud/TK ABA Kartasura telah memiliki pencatatan uang masuk dan keluar, namun secara keseragaman (uniformity) masih berbeda-beda sehingga secara representatif faithfulness menjadi beragam. Permasalahan yang terjadi adalah pencatatan yang dilakukan beragam sehingga antara sekolah satu dengan lainnya tidak sama. Artinya perlu dibuatkan suatu format pencatatan yang nantinya digunakan untuk membuat laporan keuangan. Tujuannya adalah untuk memudahkan pengguna laporan keuangan dalam menilai laporan keuangan dan transparasi untuk mewujudkan Good Corporate. Penyelesaian yang ditawarkan adalah membuat format keseragaman dalam pencatatan laporan keuangan agar tujuan dari Pengabdian Masyarakat dapat tercapai. Format ini dibuat dalam bentuk sederhana yaitu diawali dengan pembuatan bagan alur serta prosedur pencatatan, membuat buku catatan aktivitas keuangan sampai dengan pelaporan, dan melatih mengelompokkan bukti berdasarkan aktivitas. Harapan dari adanya pendampingan ini bahwa bendahara mampu mengimplementasinya dengan mudah sehingga informasi menjadi lebih informatif.
Pengaruh Corporate Social Responsibility, Cash Holding, Profitabilitas, Kebijakan Dividen, dan Kepemilikan Institusional Terhadap Nilai Perusahaan Diparma, Shafira Hakim Dara; Kusumawati, Eny
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 8, No 4 (2023): Agustus, Social Religious, History of low, Social Econmic and Humanities
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v8i4.28387

Abstract

Company value is a certain condition achieved by a company as an indication of public trust in the company after carrying out an activity for several years, namely since the company was founded until now. This study aims to analyze the effect of corporate social responsibility, cash holding, profitability, dividend policy, and institutional ownership on firm value in an empirical study of non-financial companies on the Indonesia Stock Exchange in 2019-2021. The sampling technique used purposive sampling which obtained 226 data. The results of the study provide empirical evidence that profitability and dividend policy have affect firm value. Meanwhile, corporate responsibility, cash holding, and institutional ownership have no effect on firm value.
Analisis Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Saputro, Tegar Nur; Kusumawati, Eny
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 8, No 4 (2023): Agustus, Social Religious, History of low, Social Econmic and Humanities
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v8i4.28390

Abstract

Accounting Information System (AIS) is a collection of resources designed to process, process, and analyze financial data into information that can be used by internal and external stakeholders of the company. This study aims to analyze the effect of user skills, training and education programs, support from top management, participation of AIS users, and sophistication of information technology on information system performance. This research was conducted at BUMDs in Jepara district, Central Java province. The sampling technique used purposive sampling which obtained 103 respondents. The results of the study provide empirical evidence that user ability affects the performance of accounting information systems, while training and education programs, top management support, user participation and information technology sophistication have no effect on the performance of accounting information systems.
Co-Authors Abdul Aziz Adella Anindya Putri Mahardika Adinda Ayu Lestari, Adinda Ayu Adityarini, Hepy Adityarini Affiyani Pramono Agus Endro Suwarno Agusalim, Imam Dui Agustiana, Sabila Dwi Ahmad Mardalis, Ahmad Alfonsus Rama Wijaya Amalo, Elizabeth Anggraeni Andania, Ruqoyyah Amilia Andika, Alfiyyah Fitri Anggraeni, Iis Arista Anisa Olinda Hanum Anistya Dhifa Pratitasari Anshari, Rashif Yahya Arafah, Febriana Arin Dwi Wulandari Arnindya, Fanisa Diva Arrad Ghani Safitra Astuti, Anita Dewi Ayu Fitriawibowo, Winda Aziz, Adnan Abdul Chasana, Okti Fairuzani Putri Damha, Maulidino Darojah, Zaqiatud Devita Ajeng Pandu Dewi, Gita Primadhany Mutiara Diana Dewi Wahyunigsih Diana Dewi Wahyuningsih Diana, Lohdy Dinar Mahdalena Leksana 1 Diparma, Shafira Hakim Dara Dono Suko Eko Sugiyanto Elizabeth Anggraeni Amalo Endah Rahmawati Enisa Indriya Safitri Enisa Indriyya Safitri Erik Teguh Rakoso Erma Setiawati Eskasari Putri Fajar Agus P Febrianto, Rokhmat Febriyanti, Amanda Fitriana, Dina Hanifah Irma Nur Aini Hermawan Rizky Wibowo Hidayati, Diyah Nur Ifvananto, Faiz Imam Dui Agusalim Imam Setyo Nugroho Indah Lestari Indra Adji Sulistijono Irawan, Abhinawajawi Wijaya Muhammad Islami, Rona Izul Kamajaya, Bias Karlina Dwi Jayanti Kartika Sandra Kristiani, Lia Lielin Nidya Alvira Muhammad Faisal Arbain Muhammad Farhan Fadhlurrohman Muhammad Ihsan Budi Santoso Muhammad Zainul Yakin Nawang Ramandani Nevada, Feronica Shera Nida Hanifah Nidya Alvira, Lielin Ningtyas, Iftitha Ismi Nisa Nurharjanti, Nashirotun Novita Sari , Deviana Nurisma, Radina Anggun Permata Dewi , Indah Pertiwi, Lulu Kusuma Prasetyani, Meiliana Pratilastiarso, Joke Prayuda, Gading Adi Yoga Putri, Nurul Musbitah Pramuditya Putri, Widya Aprilya Radina Anggun Nurisma Rahiliya, Fernandaningky Dewi Refan Hidayat Agseftama Rika Yuni Ambarsari Rina Trisnawati Risnumawan, Anhar Rizki Widyanto Rizki, Aris Bahari Safitri, Dewi Nur Safitri, Enisa Indriya Saputro, Tegar Nur Sari, Shofia Ananta Setyonugroho, Imam Setyowati, Wiwid Sherly Amartasari Shinta Permata Sari Sulistyawati, Anggun Sumarsono, Irwan Syachputra, Reza Muhammad Tiara Sedek, Sefhvira Chilly Bella Totong Umar Usmani Haryanti Utomo, Eko Budi Wahyunigsih, Diana Dewi Wahyuningtyas, Adinda Putri Wati, Afifah Rachma Wening Isyfa Wafdani Wiratama, Alfian Bagas Wulandari, Ayu Vivi Wulandari, Riska Tri Yuliana, Vita Aprilia Yuliantoro, Ika Putri