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All Journal REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN JURNAL AKUNTANSI DAN BISNIS Jurnal Pendidikan dan Sastra Inggris MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Cholis Hidayati
Universitas 17 Agustus 1945 Surabaya
Economics, Econometrics & Finance Education

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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.
Co-Authors Ajeng Rossantika Sari Annisa Rahma Qur’aini Fitri Sulistiyana Joanne Intania Rut Simunapendi Lina Nur Aminatuz Zalikhoh Retno Ayu Widyastuti Yuli Meliana