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All Journal Jurnal Ekonomi Modernisasi LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Referensi : Jurnal Ilmu Manajemen dan Akuntansi Optima : Jurnal Ilmiah Agribisnis, Ekonomi dan Sosial Studium: Jurnal Pengabdian Kepada Masyarakat PERCIPIENCE International Journal of Social, Administration, & Entrepreneurship Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi
Yayuk Sulistiyowati
(UNIVERSITAS TRIBHUWANA TUNGGADEWI)
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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PENGARUH EARNING PER SHARE (EPS), PRICE EARNING RATIO (PER), DAN DIVIDEND PAYOUT RATIO (DPR) TERHADAP HARGA SAHAM (Studi Empiris Pada Perusahaan Food & Beverages Yang Terdaftar di BEI) Sulistyowati, Yayuk
Jurnal Ekonomi Modernisasi Vol. 8 No. 3 (2012): Oktober
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.005 KB)

Abstract

 Abstrak : Tujuan penelitian ini adalah menganalisa beberapa variabel yang mempengaruhi harga saham perusahaan food & beverages yang terdaftar di Bursa Efek Indonesia (BEI) dan mengetahui variabel bebas mana yang dominan terhadap harga saham. Variabel yang diteliti adalah Earning Per Share (EPS), Price Earning Ratio (PER), dan Dividend Payout Ratio (DPR). Teknik pengambilan sampel dalam penelitian menggunakan metode purposive sampling. Jumlah sampel yang digunakan sebanyak 20 perusahaan dengan periode penelitian selama 3 tahun (2009-2011) dengan menggunakan metode analisis regresi linear berganda. Berdasarkan uji kolmogorov smirnov diketahui data Dividend Payout Ratio (DPR) tidak terdistribusi normal karena itu terpaksa dikeluarkan dari model regresi. Model regresi yang digunakan mampu menjelaskan 75,1% perubahan atau variasi harga saham sedangkan sisanya 14,1 % dijelaskan oleh faktor lain diluar model regresi. Dari hasil penelitian menunjukkan baik secara parsial maupun simultan variabel bebas (EPS, PER, DPR) berpengaruh signifikan terhadap harga saham. EPS merupakan variabel yang paling dominan dalam mempengaruhi harga saham
PENCATATAN PELAPORAN KEUANGAN UMKM (STUDY KASUS DI KOTA MALANG) Yayuk Sulistyowati
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 5, No 2 (2017)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (220.008 KB) | DOI: 10.33366/ref.v5i2.831

Abstract

Praktik akuntansi merupakan solusi dari masalah yang sering terjadi pada usaha mikro kecil dan menengah (UMKM), yaitu masalah manajemen keuangan. Akuntansi digunakan sebagai standar untuk memudahkan UMKM dalam membuat laporan keuangan yang dapat dipertanggungjawabkan dan dipahami pihak eksternal dan internal. Praktik akuntansi seharusnya sudah banyak diketahui atau bahkandipraktikkan oleh UMKM. Tujuan penelitian ini mengetahui dan menganalisis seperti apa praktik akuntansi pada UMKM di Kota Malang. Jenis penelitian ini merupakan penelitian kualitatif. Sumber data diperoleh dari kuisioner, wawancara dan observasi. Populasi dalam penelitian ini sebanyak 75 dan di ambil sampel sebanyak 50 untuk mewakili jumlah keseluruhan dari populasi. Hasil penelitian diketahui bahwa laporan keuangan pada UMKM masih sederhana dengan melakukan pencatatan transaksi yang sering terjadi dalam usahanya dan SAK ternyata masih belum dipahami para pelaku UMKM. Salah satu yang mempengaruhi hal tersebut adalah karena latar belakang pendidikan yang kurang dan sosialisasi atau pelatihan dari pihak pemerintah maupun lembaga yang membawahi UMKM masih kurang maksimal sehingga pemahaman akan pentingnya laporan keuangan masih belum dipahami pelaku UMKM. Saran dari hasil penelitian ini ialah pelaku UMKM diharapkan untuk menerapkan laporan keuangan berdasarkan SAK yang ditetapkan dan memulai pencatatan dengan SAK EMKM bagi pelaku UMKM yang baru memulai pencatatan ke depannya.
MODEL STRATEGI KPPS: LAPORAN BERBASIS DARING SEBAGAI PELAYANAN PERBANKAN SYARIAH DI INDONESIA DALAM MENGHADAPI KOMPETISI DI ERA INFORMASI DAN TEKNOLOGI Cakti Indra Gunawan; Ahmad Mukoffi; Sumarno Sumarno; Yayuk Sulistyowati
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 6, No 2 (2018)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v6i2.1177

Abstract

Era informasi dan teknologi mendorong setiap pelaku perbankan di Indonesia baik perbankan konvensional maupun perbankan syariah untuk mempertahankan dan meningkatkan layanan kepada nasabah. Tujuan penelitian ini adalah 1) Menganalis pelayanan perbankan syariah keada nasabah di Indonesia 2)  Mengkaji sebuah model strategi berbasis laporan daring yang mampu meningkatkan layanan kepada nasabah. Data yang digunakan dalam metode penelitian menggunakan data primer yaitu wawancara 15 pimpinan BNI Syariah, BRI Syariah dan Mandiri Syariah di Kota Denpasar, Medan, Surabaya. Data sekunder diperoleh dari dari literatur baik buku, jurnal maupun laporan laporan resmi perbankan syariah. Adapun alat analsisis dengan menggunakan SWOT analysis dan comparation literature. Hasil penelitian menunjukkan bahwa 80% bank syariah di Indonesia masih memiliki kelemahan kurangnya maksimal dalam pelayanan nasabah, khususnya pemanfaatan informasi dan teknologi yang terintegrasi dalam one service report. Untuk itu peneliti memberikan sebuah usulan strategi baru berupa laporan daring KPPS (Keuangan, Produksi, Pemasaran dan Sumberdaya Manusia). Penemuan baru model Strategi KPPS dapat memberi kontribusi keilmuan pada keilmuan manajemen khususnya bidang manajemen perbankan syariah.
Pendampingan dan Pemulihan Trauma Pasca Erupsi Gunung Semeru Pada Masyarakat Desa Curah Kobokan dan Supit Urang Kabupaten Lumajang Yayuk Sulistiyowati; Sri Indah; Luh Dina Ekasari; Ahmad Mukoffi; Rizki Aprilia Dwi Susanti; Sukarno Himawan Wibisono
Studium: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 3 (2022): Studium: Jurnal Pengabdian Kepada Masyarakat
Publisher : WIDA Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53867/jpm.v1i3.37

Abstract

This community service was carried out to alleviate trauma and to maintain health protocols for the community in the refugee camps. In the camps, the communities see changes in their health and economic conditions. The program involved problem solvings through mentoring and trauma recovery assistance for mothers, fathers, children, and the elderly from Curah Kobokan Village and Supiturang Villang, Lumajang Regency. The aims of this service are to increase the frequency of psychological support provided to victims of the Mount Semeru eruption and to accelerate the community’s mental and economic rehabilitation. This assistance is critical because the community has gained some positive impacts such as feeling less burdened and their mental health is improving as a result of past mentoring and assistance activities.
PERSPEKTIF WAJIB PAJAK UMKM TERHADAP KONSULTAN PAJAK DI KOTA MALANG Yayuk Sulistyowati
OPTIMA Vol 2, No 2 (2018)
Publisher : Universitas Tribhuwana Tunggadewi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (532.451 KB) | DOI: 10.33366/opt.v2i2.1166

Abstract

Fungsi konsultan pajak yakni untuk mendorong Wajib Pajak UMKM melaporkan kegiatan usahanya dengan benar. Pentingnya konsultan pajak karena memiliki jaringan yang luas dan dapat menangani permasalahan yang dialami oleh wajib pajak dalam menyelesaikan kewajiban perpajakannya. Tujuan penelitian ini untuk mendeskripsikan perspektif wajib pajak UMKM dan konsultan pajak, menguji pengaruh perspektif wajib pajak UMKM dengan konsultan pajak di Kota Malang. Penelitian yang dilakukan merupakan penelitian dengan mengunakan metode kuantitatif. Penentuan sampel penelitian ini menggunakan metode pruposive sampling sehingga didapatkan sampel sebanyak 80 Wajib Pajak UMKM di Kota Malang. Teknik pengumpulan data yang digunakan oleh peneliti adalah kuesioner dan dokumentasi. Metode analisa data yang digunakan yaitu regresi linier sederhana dengan mengunakan program SPSS. Hasil penelitian membuktikan bahwa perspektif wajib pajak UMKM setuju terhadap peranan konsultan pajak sebanyak 53% dalam membantu dan mengarahkan pelaku UMKM dan perspektif Wajib Pajak UMKM berpengaruh terhadap konsultan pajak di Kota Malang sebesar 6,566. Adapun yang perlu dilakukan Wajib Pajak diharapkan patuh dalam pembayaran pajak seperti membayar pajak tepat waktu sehingga mambantu berperan serta dalam meningkatkan hasil pajak untuk meningkatkan pembangunan dan perekonomian Indonesia, apabila mengalami kesulitan dalam pembayaran pajak maka Wajib Pajak perlu menggunakan jasa konsultan pajak.
STRATEGY TO IMPROVE ECONOMY COMMUNITY IN THE COVID-19 PANDEMIC THROUGH ESTABLISHING BADAN USAHA MILIK DESA Yayuk Sulistiyowati
PERCIPIENCE International Journal of Social, Administration, & Entrepreneurship Vol 1, No 1 (2021): PERCIPIENCE
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (301.501 KB)

Abstract

Mulyoagung Village established Badan Usaha Milik Desa (BUMDES) based on Law Number 6 of 2014 concerning Villages which requires all villages to have BUM Desa and with village funds so that funds can be allocated effectively and efficiently and not only for spending on consumables. The strategy of Bumdes Mulyoagung is very appropriate in an effort to provide support for local villagers during the COVID-19 pandemic. The existence of Bumdes Mulyoagung Village is still relatively new in the journey of Bumdes Mulyoagung, so a mature strategy is needed to build Bumdes Mulyoagung so that it can survive and develop more advanced in the future. The reason for this research is strengthened by the desire to drive the economy that starts from the village as a basic component of community development in supporting national development.
Penyuluhan Perpajakan Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Dalisodo Ahmad Mukoffi; Yayuk Sulistiyowati; Luh Dina Ekasari; Willy Trihardianto; Sukarno Himawan Wibisono
Studium: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1 (2022): Studium: Jurnal Pengabdian Kepada Masyarakat
Publisher : WIDA Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53867/jpm.v2i1.40

Abstract

MSMEs were one of the contributors to the resilience of the national economy during the 1998 crisis and absorbed a large number of informal workers, so they received government attention and guidance, especially in the field of taxation. However, due to weak access to information, most of MSMEs do not understand the benefits of fulfilling tax obligations, the methods to pay taxes, and the risks of ignoring the Government Regulations on Tax. MSME actors in Dalisodo Village are growing quite rapidly in numbers. Most of the businesses are in the field of plantations, dairy cows, and home businesses such as shops, stalls, and food businesses. However, their ability to manage finances is still very limited. Most of MSME actors in Dalisodo do not have financial reports, NPWP (Taxpayer Identification Number) , and understanding of taxes.
RELIGIUSITAS, MORAL, BUDAYA LINGKUNGAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM PADA MASA PANDEMI COVID-19 Ahmad Mukoffi; Sukarno Himawan; Yayuk Sulistyowati; Hermi Sularsih; Aloysius Yahfetson Boru
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 1 (2023): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v18i1.13839

Abstract

Taxpayer compliance plays an important role in increasing state tax revenue, several factors that affect tax compliance are religiosity, morals and environmental culture. The purpose of this study was to determine the effect of religiosity, morals and environmental culture on MSME taxpayer compliance during the Covid-19 pandemic in Lowokwaru District, Malang City partially and simultaneously. This research uses quantitative methods. Determination of the sample using the Incidental Sampling technique in order to obtain a research sample of 95 MSME Taxpayers in Lowokwaru District, Malang City. The data collection technique used by the researcher is a questionnaire. The data analysis method used is multiple linear regression using the SPSS program. The results of the study prove that religiosity has a significant effect on MSME taxpayer compliance, morality has a significant effect on MSME taxpayer compliance with a tcount, and environmental culture has a significant effect on MSME taxpayer compliance. Meanwhile, jointly/combined religiosity, morals and environmental culture have a significant effect on MSME taxpayer compliance during the Covid-19 pandemic in Lowokwaru District, Malang City for what needs to be considered by MSME taxpayers, namely being obedient in paying taxes on time.
Pengaruh Audit Laporan Keuangan, Penerapan Good Governance, Dan Peran Internal Audit Terhadap Kualitas Laporan Keuangan Ahmad Mukoffi; Yayuk Sulistiyowati; Roswita Ina Reda; As’adi As’adi
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v6i2.14890

Abstract

The notes to the financial statements contain the financial statements and additional information. Our understanding of financial statements grows with the amount of information contained in financial statement disclosures. The purpose of this study was to determine the effect of internal audit, good governance, and audit of financial statements on the quality of financial reports. For the primary data of this research, internal audit respondents from manufacturing companies in Malang City were surveyed. The data used in this study were analyzed using multiple linear regression. According to research findings, internal audit, sound corporate governance, and financial report audit significantly affect the accuracy of financial reports. They lend credence to the notion that internal and financial report audits have a major impact on the caliber of financial reports. On the other hand, the quality of financial reporting does not appear to be much influenced by a strong corporate governance component
Pelatihan Strategi Pemasaran Digital Produk Teh Herbal Seledri Sukarno Himawan Wibisono; As'adi; Ahmad Mukoffi; Yayuk Sulistiyowati
Studium: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 1 (2023): Studium: Jurnal Pengabdian Kepada Masyarakat
Publisher : WIDA Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53867/jpm.v3i1.87

Abstract

The era of the Fourth Industrial Revolution demands that Small and Medium Enterprises (SMEs) like Herbal Celery Tea continuously develop and keep up with technological advancements to remain competitive in marketing their products. Digitalization offers significant opportunities for SMEs to expand their consumer reach and facilitate access to Herbal Celery Tea products, making them more widely known and appreciated by the public. However, to compete effectively, the readiness of human resources in utilizing technology is crucial. Limited understanding of technology poses a major challenge for SMEs in operating the available digital tools and determining appropriate marketing strategies to make their products appealing to consumers. The objective of this community service is to provide understanding to SMEs like Herbal Celery Tea regarding digital product marketing strategies and the importance of proper financial reporting for measuring business performance. Consequently, the desired outcome of this community service is the increase in revenue for Herbal Celery Tea SMEs through the effective implementation of digital marketing strategies and improved financial management.
Co-Authors Ahmad Mukoffi As’adi As’adi Cakti Indra Gunawan Dwi Susanti, Rizki Aprilia Hermi Sularsih Indrihastuti, Poppy Luh Dina Ekasari Marianus Vianey Dede Roswita Ina Reda Sukarno Himawan Sukarno Himawan Wibisono Sumarno Sumarno Willy Tri Hardianto