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All Journal REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN JURNAL AKUNTANSI DAN BISNIS Akuntansi: Jurnal Riset Ilmu Akuntansi Journal of Business Economics and Agribusiness International Journal of Economics and Development Scripta Economica: Journal of Economics, Management, and Accounting Jurnal Pendidikan dan Sastra Inggris MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Optimal: Jurnal Ekonomi dan Manajemen
Cholis Hidayati
Universitas 17 Agustus 1945 Surabaya
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Membangun Jembatan Menuju Keberhasilan Literasi Dan Numerasi Melalui Program Kampus MengajarDi Sdn Klampis Ngasem Ii/511 Surabaya:Peran Sentral Perpustakaan Sekolah Retno Ayu Widyastuti; Cholis Hidayati
Jurnal Pendidikan dan Sastra Inggris Vol. 3 No. 2 (2023): Agustus : Jurnal Pendidikan dan Sastra Inggris
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupensi.v3i2.1989

Abstract

Literacy and numeracy are important aspects of education that play a key role in shaping students' knowledge and skills. Literacy includes the ability to read, write and speak, while numeracy involves understanding mathematical concepts and applying them in everyday life. Mastery of these skills provides students with a solid foundation, encouraging critical thinking, analytical skills, and effective communication. Through the Teaching Campus program, which aims to improve the literacy and numeracy of Indonesian students, tertiary students work closely with teachers and schools to develop teaching models that are innovative and inspire creativity. This program creates opportunities for people to contribute to improving the quality of student education through community service in schools. At SDN Klampis Ngasem II/511 Surabaya, the program implements the "Reading Veranda" initiative as a temporary solution to overcome the shortage of library space. This initiative ensures students' access to adequate reading materials and creates an engaging learning environment outdoors. The Veranda Baca program has had a positive impact in improving students' literacy and numeracy while creating a stimulating and innovative learning environment.
Analisa Rasio Keuangan Terhadap Kinerja Perusahaan Pada Industri Perbankan : PT Bank BRI, PT Bank BNI, PT Bank Mandiri, Dan PT Bank BCA Yuli Meliana; Joanne Intania Rut Simunapendi; Ajeng Rossantika Sari; Fitri Sulistiyana; Cholis Hidayati
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 2 (2024): April : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i2.729

Abstract

The rapid development of the banking world and the high level of complexity of the banking business can affect the financial performance of a bank. Bank financial statements can be used as a measure of a bank's performance by analyzing financial statements through ratio analysis. to assess the financial performance and market share of banks using ratios including liquidity ratios, activity ratios, profitability ratios, leverage ratios and special ratios. The method used in this research is descriptive analysis through a quantitative approach to be the research method used. Quantitative data type, with data collection techniques through internal in the form of financial reports from PT Bank BNI, PT Bank BRI, PT Bank BCA, and PT Bank Mandiri obtained from the Indonesia Stock Exchange (IDX) website. This study shows that there are significant differences to assess the financial performance and market share of banks using ratios including liquidity ratios, activity ratios, profitability ratios, leverage ratios and special ratios..  
IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS PRIVAT DALAM PENYUSUNAN LAPORAN KEUANGAN PADA TOKO SEMBAKO AMANAH SUKSES KECAMATAN TAMBAKSARI Annisa Rahma Qur’aini; Cholis Hidayati
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1748

Abstract

This study aims to analyze the implementation of Private Entity Financial Accounting Standards (SAK EP) in the preparation of financial reports at the Amanah Sukses Grocery Store located in Tambaksari District, Surabaya, and to identify obstacles in its implementation. This research uses a qualitative approach with a case study research type. Data collection techniques are carried out through observation, in-depth interviews, and documentation. The main informants in this study are the owner and manager of the store. The results of the study indicate that financial recording at the Amanah Sukses Grocery Store is still carried out simply and manually, which is limited to recording cash inflows and outflows, the preparation of financial reports is not fully in accordance with the provisions of SAK EP, because it does not include a report on financial position, profit and loss report, a report on changes in equity, a systematic cash flow report, and notes to the financial statements. The main obstacles in the implementation of SAK EP include the owner's limited understanding of accounting standards, limited human resources, and the suboptimal use of technology in financial recording. This study recommends the need for accounting assistance and training for MSMEs, as well as the use of a simple digital recording system so that the implementation of SAK EP can be carried out gradually and sustainably.  
ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, STRUKTUR MODAL, DAN INTELECTUAL CAPITAL TERHADAP KINERJA KEUANGAN (STUDI KASUS PADA PERUSAHAAN YANG MASUK DALAM INDEKS LQ 45 PADA TAHUN 2021–2024) Lina Nur Aminatuz Zalikhoh; Cholis Hidayati
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 7, No 1 (2026): REMITTANCE JUNI 2026
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol7no1.929

Abstract

The LQ45 Index comprises the 45 most liquid stocks listed on the Indonesia Stock Exchange (IDX). It is used to closely monitor the performance of the most important stocks in the Indonesian capital market. This study aims to analyse the influence of managerial ownership, institutional ownership, capital structure, and intellectual capital on the financial performance of companies included in the LQ45 Index during the 2021–2024 period. This research uses a descriptive quantitative approach. This study uses documentation from the companies' annual financial reports for the 2021–2024 period. The results found that managerial ownership has a negative and significant effect on financial performance. Meanwhile, institutional ownership, capital structure, and intellectual capital do not affect financial performance. These results help companies develop plans to improve their financial performance.Indeks LQ45 terdiri dari 45 saham paling likuid di Bursa Efek Indonesia (BEI), dan digunakan sebagai alat untuk memantau dengan cermat kinerja saham-saham terpenting di pasar modal Indonesia. Penelitian ini bertujuan untuk menganalis pengaruh kepemilikan manajerial, kepemilikan institusional, struktur modal, dan intelectual capital terhadap kinerja keuangan pada perusahaan-perusahan yang masuk dalam Indeks LQ 45 selama periode tahun 2021–2024. Penelitian ini termasuk pendekatan kuantitatif deskriptif. Penelitian ini menggunakan dokumentasi laporan keuangan tahunan perusahaan periode tahun 2021 hingga 2024. Hasil penelitian menemukan bahwa Kepemilikan manajerial memiliki pengaruh negatif dan signifikan terhadap kinerja keuangan. Sedangkan kepemilikan institusional, struktur modal, dan intelektual kapital tidak berpengaruh terhadap kinerja keuangan. Hasil ini membantu perusahaan membuat rencana untuk meningkatkan kinerja keuangan mereka.
Time Series and Cross-Sectional Analysis of Tobacco Companies for the 2021–2024 Period Case Study: PT Indonesian Tobacco Tbk, PT Gudang Garam Tbk, and PT HM Sampoerna Tbk Rafif Putra W; Lufvi Selvia Febrianti; Muhammad Iqbal Ainur R; Cholis Hidayati
Journal of Business Economics and Agribusiness Vol. 3 No. 2 (2026): February
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jbea.v3i2.1024

Abstract

This study aims to analyze and compare the financial performance of PT HM Sampoerna Tbk, PT Gudang Garam Tbk, and PT Indonesian Tobacco Tbk during the 2021–2024 period using time series and cross-sectional approaches. The research employs a quantitative descriptive method based on secondary data obtained from audited annual financial statements published by the Indonesia Stock Exchange. Financial performance is measured using liquidity, activity, solvency, and profitability ratios. Time series analysis is applied to observe performance trends over four years, while cross-sectional analysis is used to compare company performance in the 2024 fiscal year. The results show that PT HM Sampoerna Tbk demonstrates the most balanced and stable financial performance, characterized by efficient asset utilization, strong solvency, and consistent profitability. PT Gudang Garam Tbk exhibits very strong liquidity and a conservative capital structure, but relatively lower operational efficiency and profitability. Meanwhile, PT Indonesian Tobacco Tbk shows higher profit potential accompanied by declining liquidity, increasing leverage, and greater financial risk. In conclusion, differences in company scale, operational efficiency, and financial strategy significantly influence financial sustainability in the Indonesian tobacco industry.
Time Series And Cross-Section Analysis On The Financial Performance Of PT Matahari And PT ACE Hardware For The 2021–2024 Period Maslina Samosir; Maria Kalista Lambo; Cholis Hidayati
International Journal of Economics and Development Vol. 1 No. 2 (2025): Vol 1 No 2 December 2025
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/ijed.v1i2.1482

Abstract

This study aims to analyze and compare the financial performance of PT Matahari Department Store Tbk and PT ACE Hardware Indonesia Tbk during the 2021–2024 period. The approach used is quantitative with a type of comparative research, using secondary data in the form of financial ratios sourced from the financial statement analysis documents of each company. The analysis was carried out through the time series method to see the development of performance from year to year and the cross-section method to compare the performance of the two companies in the same period. The financial ratios analyzed include liquidity, activity, solvency, and profitability ratios. The results of the study show that PT Matahari is experiencing great pressure on liquidity and solvency aspects which are characterized by negative net working capital and a very high level of debt dependence due to a decrease in equity. The efficiency of PT Matahari's asset utilization shows improvement, but this condition has not been able to cover the financial risks faced. PT ACE Hardware showed a more stable financial performance with consistent profit and equity growth, a strong capital structure, and maintained profitability. The results of the comparison show that PT ACE Hardware has a healthier and more sustainable financial performance than PT Matahari during the study period. This research is expected to be a reference for company management, investors, and academics in assessing the financial health of retail companies in Indonesia.
Peran Sustainability Reporting Disclosure dalam Memediasi Pengaruh Good Corporate Governance dan Leverage terhadap Kinerja Keuangan pada Emiten Energi Terbarukan di BEI Tahun 2022–2024 Della Widyasari; Cholis Hidayati
Journal of Economics, Management, and Accounting Vol 2 No 1 (2026): July: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/vf7s0q32

Abstract

This study analyzes the role of Sustainability Reporting Disclosure (SRD) in mediating the influence of Good Corporate Governance (GCG) and leverage on the financial performance of renewable energy companies listed on the Indonesia Stock Exchange during 2022–2024. The research employed a quantitative approach using secondary data collected from annual reports and sustainability reports, while purposive sampling was used to select the research sample. Data were analyzed using Partial Least Square–Structural Equation Modeling (PLS-SEM). The results indicate that GCG has a positive and significant effect on SRD, but does not significantly affect financial performance. Leverage shows a positive and significant influence on financial performance, whereas SRD does not significantly affect financial performance and fails to mediate the relationship between GCG, leverage, and financial performance. These findings suggest that sustainability disclosure practices in renewable energy companies remain oriented toward compliance rather than serving as a strategic instrument for long-term financial value creation.
ALTMAN Z-SCORE UNTUK MEMPREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN KOSMETIK DAN KEPERLUAN RUMAH TANGGA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2021 Sinta Nuria; Cholis Hidayati
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 1 (2023): Maret: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i1.968

Abstract

Industri kosmetik lokal tengah menghadapi tantangan terkait maraknya peredaran kosmetik impor di pasar dosmetik. Adanya peredaran kosmetik impor menuntut perusahaan kosmetik lokal khususnya yang sudah go public agar meningkatkan persaingan dengan melakukan inovasi sistem baru agar perusahaan tetap eksis di pasaran dan mampu bertahan dalam perkembangan pasar bebas sehingga terhindar dari adanya kebangkrutan. Penelitian ini bertujuan untuk memprediksi kesulitan keuangan perusahaan dengan menggunakan Altman Z-Score pada perusahaan kosmetik dan keperluan rumah tangga yang terdaftar di Bursa Efek indonesia periode 2018-2021. Penelitian ini merupakan penelitian kualitatif dengan menggunakan metode pendekatan deskriptif. Metode analisis data yang digunakan dalam penelitian ini adalah metode Altman Z-Score dengan menghitung lima rasio diantaranya adalah rasio Modal Kerja terhadap Total Aktiva (X1), rasio Laba Ditahan terhadap Total Aktiva (X2), rasio Laba Sebelum Bunga dan Pajak terhadap Total Aktiva (X3), rasio Nilai Pasar Saham terhadap Total Hutang (X4), dan rasio Penjualan terhadap Total Aktiva (X5). Hasil penelitian menunjukkan bahwa selama tahun 2018-2021 terdapat 2 perusahaan yang berada pada kondisi safe zone, 1 perusahaan berada pada kondisi grey zone, dan 1 perusahaan berada kondisi distress zone. Adapun PT. Akasha Wira International Tbk pada tahun 2018 berada pada kondisi distress zone, tahun 2019 berada kondisi grey zone, dan tahun 2020-2021 berada pada kondisi safe zone. Sedangkan PT. Kino Indonesia Tbk pada tahun 2018-2019 berada pada kondisi safe zone dan tahun 2020-2021 berada pada kondisi grey zone.
PENGARUH SALES GROWTH, KEBIJAKAN DIVIDEN, DAN STRUKTUR KEPEMILIKAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021 Richa Nor Syafitri; Cholis Hidayati
Akuntansi Vol. 2 No. 1 (2023): Maret: Jurnal Riset ilmu Akutansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v2i1.198

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sales growth terhadap kinerja keuangan, pengaruh kebijakan dividen terhadap kinerja keuangan, pengaruh struktur kepemilikan terhadap kinerja keuangan, pengaruh sales growth, kebijakan dividen dan struktur kepemilikan secara kumulatif terhadap kinerja keuangan. Objek yang digunakan penelitian ini adalah perusahaan kontruksi yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Penelitian ini merupakan penelitian kuantitatif. Sampel penelitian ini menggunakan metode purpose sampling. Data yang digunakan dalam penelitian ini adalah data sekunder, yaitu data laporan keuangan yang diakses melalui website resmi www.idx.co.id. Analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Dengan bantuan menggunakan software SPSS 22. Hasil dari penelitian ini menunjukkan bahwa sales growth dan kebijakan dividen berpengaruh terhadap kinerja keuangan. Adapun struktur kepemilikan menunjukkan bahwa tidak berpengaruh terhadap kinerja keuangan.
Penerapan SAK EMKM Pada Penyusunan Laporan Keuangan UMKM Studi Kasus Pada UD Fais Jaya Adelia Febriana; Cholis Hidayati
Akuntansi Vol. 3 No. 1 (2024): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1485

Abstract

Micro, Small and Medium Enterprises (MSMEs) are one of the economic activities carried out by some Indonesian people and play an important role in the Indonesian economy. The purpose of this research is to apply SAK EMKM as the basis for preparing financial statements at UD Fais Jaya MSMEs. This study uses a qualitative descriptive design research method by collecting data by conducting interviews, observations, and direct documentation with business owners. The results of this study indicate that the financial recording system that occurs is very simple, has not implemented financial reports and the importance of preparing financial reports in accordance with SAK EMKM due to a lack of understanding of the formal financial recording process, because it is considered quite difficult and complicated to apply to its business and limited knowledge about financial reports and training on these reports.
Co-Authors Adelia Febriana Ajeng Rossantika Sari Annisa Rahma Qur’aini Della Widyasari Fara Brygita Ramadhani Fitri Sulistiyana Joanne Intania Rut Simunapendi Lina Nur Aminatuz Zalikhoh Lufvi Selvia Febrianti Maria Kalista Lambo Maslina Samosir Muhammad Iqbal Ainur R Rafif Putra W Retno Ayu Widyastuti Richa Nor Syafitri Sinta Nuria Yuli Meliana