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All Journal JEA17: Jurnal Ekonomi Akuntansi JEM17: Jurnal Ekonomi Manajemen Jurnal Manajemen dan Bisnis REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Jurnal Manajemen dan Bisnis Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Pengabdian Masyarakat dan aplikasi Teknologi Jurnal Kegiatan Pengabdian Mahasiswa (JKPM)
Adiati Trihastuti, Adiati
Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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KAJIAN AKUNTANSI KOPERASI SIMPAN PINJAM /UNIT SIMPAN PINJAM PROVINSI JAWA TIMUR Hadijono, Sri; RATNAWATI, TRI; Trihastuti, Adiati
JEA17: Jurnal Ekonomi Akuntansi Vol 4 No 01 (2019)
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.384 KB) | DOI: 10.30996/jea17.v4i01.3285

Abstract

ABSTRACTSavings and Loan Cooperatives or KSP and Savings and Loans Unit or USP is a cooperative whose capital is obtained from principal savings and mandatory savings and others from cooperative members. The capital that has been collected is then lent to members and prospective cooperative members who need a loan. To each borrower, the savings and loan cooperative or KSP attracts interest on loans and administrative costs. Because the deposits and loans are from members to members, the flow of money in and the flow of money out must be really made and must be carried out with discipline, meaning that it must be recorded and recorded in an orderly manner. Healthy cooperatives are cooperatives that are managed professionally, meaning all funds and power must be optimized for smoothness and added value for the cooperative. Therefore KSP / USP management must pay attention to the needs of their employees must base the required competencies. Healthy cooperatives certainly every certain period report the performance results of management in the form of financial statements.Keywords: Healthy KSP / USP, Cash Flow Discipline and orderly accounting
PENILAIAN KUALITAS KINERJA KEUANGAN PERUSAHAAN PERBANKAN ANTARA SEBELUM DAN SESUDAH MERGER STUDI KASUS PADA PT. BANK MANDIRI, Tbk Trihastuti, Adiati; Dewi, Margareta Seliana
JEA17: Jurnal Ekonomi Akuntansi Vol 1 No 01 (2016)
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (536.452 KB) | DOI: 10.30996/jea17.v1i01.646

Abstract

This study aims to find differences on the Bank's financial performance before and after the merger as well as assessing how the development of the bank’s performance after the merger. This analysis uses CAMEL (Capital, Asset Quality, Management, Earnings, Liquidity) as an analytical tool as one uses by Bank Indonesia in assessing the performance of a bank. One of the restructuring is done by mergering four state banks into one bank, Bank Mandiri. By the merger, the government hoped to be able to operate efficiently as a financial intermediary in supporting the real sector activities in Indonesia. Prior to the merger, the four banks had negative capital. It is because the number of their PPAP were smaller than the standard at the amount of 50%. Because of this negative equity, the government, through Bank Indonesia initiated to recapitalize the four banks by doing the merger. It was intended to increase the bank's capital. The policy was also done due to the bad CAR ratio as the primary measurement of bank soundness as required by Bank Indonesia. Along with these efforts the ratio was increasing sharply from -219.51% in 1999 to 295.67% in the year of 2000. It showed that there was a health improvement of the banks, after the merger.Keywords: mergers, banks, CAMEL
ANALISIS PENGARUH UKURAN PERUSAHAAN DAN STRUKTUR MODAL TERHADAP PROFITABILITAS PADA PERUSAHAAN LQ45 Gonawan, Steven Habel; Trihastuti, Adiati
JEA17: Jurnal Ekonomi Akuntansi Vol 2 No 01 (2017)
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v2i01.3149

Abstract

ABSTRACTCompetition in the business, making each company seeks to improve performance so that all the company's goals can be achieved. The main task of the company management is to determine the target capital structure which included a proportion of funding by the company's debts. One measure of success in the management of the company is profitability. LQ 45 group are a group of the company's shares that are of interest and concern to investors. The purpose of this study is determine significant influence partially and simultaneously company size and capital structure on profitability in LQ45 company. This research is causality using a quantitative approach. This study design using the design of quantitative research methods. This research was conducted in LQ45 companies listed on the Indonesia Stock Exchange, when the study was conducted in January-April, 2016. The population in this study are LQ45 companies listed on the Indonesia Stock Exchange. The research sample used are LQ 45 companies on the Indonesia Stock Exchange 2011-2014 period. The sampling technique used is sampling non-probability. The sampling method in this study using purposive sampling method. Data were analyzed using linear regression. Based on the analysis, it can be concluded that the variable company size and its capital structure has a significant influence simultaneously and partially on profitability in the LQ45 company. It is known from the value of F (significance level) at t is smaller than ? (0.05). Keywords: company size, capital structure, profitability
PENGARUH UKURAN PERUSAHAAN, REPUTASI UNDERWRITER, RETURN ON ASSET (ROA), RETURN ON EQUITY (ROE) DAN FINANCIAL LEVERAGE TERHADAP UNDERPRICING SAHAM INITIAL PUBLIC OFFERING (IPO) PADA PASAR PERDANA DI BURSA EFEK INDONESIA PERIODE 2012-2016 Lestari, Yunifa Sri; Trihastuti, Adiati
JEA17: Jurnal Ekonomi Akuntansi Vol 5 No 1 (2020): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v5i1.4115

Abstract

ABSTRACTThe primary market is a means for companies to make an initial public offering or what is commonly known as an Initial Public Offering (IPO). There is a phenomenon in conducting an initial public offering, namely underpricing. Underpricing is a phenomenon where the initial offering price of shares is lower than the closing price of the shares on the first day on the secondary market. The purpose of this study was to determine the factors that influence the level of underpricing. The independent variables studied were company size, underwriter reputation, return on assets (ROA), return on equity (ROE) and financial leverage. The population in this study were all companies that did IPO on the Indonesia Stock Exchange in 2012-2016. The sampling technique used purposive sampling technique, namely the selection of samples with predetermined criteria, so that the samples found were 50 companies. The method of analysis in this study uses multiple linear regression. The results showed that only company size has a significant effect on underpricing, whereas, underwriter's reputation, return on assets (ROA), return on equity (ROE), and financial leverage have no significant effect on underpricing.
RETURN SAHAM DENGAN MENGGUNAKAN ANALISA TEKNIKAL MOVING AVERAGE Yuliaty, Erma; Brahmayanti, Ida Ayu Sri; Trihastuti, Adiati
JEM17: Jurnal Ekonomi Manajemen Vol 6 No 2 (2021)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jem17.v6i2.5818

Abstract

Modern society understands investment. One of the investment options in the capital market that is most in demand by investors is stock securities. There are two types of investors in the capital market: actual investors who invest for the long term and short-term investors (day traders) who invest daily using stock price changes. The analysis used by day traders is called technical analysis. There are various kinds of technical analysis tools, one of which is the Moving Average. On the Moving Average, an indicator can be used to execute a sell called the Death Cross, and a buy execution called the Golden Cross. This study uses the Moving Average indicator to generate investment returns on stocks that have prices above Rp. 10,000 and stocks that have prices below Rp. 10,000. From the results of observations of 9 stocks that have a price above Rp 10,000 and 9 shares with a price below Rp 10,000, it is found that stocks with prices below Rp 10,000 generate an average return of +27.64% while stocks with prices above Rp. IDR 10,000 generates an average return of +10.28%. Meanwhile, the average loss of shares priced above Rp 10,000 is -18.54%, while shares below Rp 10,000 generate an average loss of -9.88%.
Pendampingan Usaha UMKM Fajar dalam Menghadapi Dampak Pandemi COVID-19 Trihastuti, Adiati; Yuliaty, Erma; Mundari, Siti
Jurnal Pengabdian Masyarakat dan aplikasi Teknologi Vol. 1, No. 1: January 2022
Publisher : Institut Teknologi Adhi Tama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31284/j.adipati.2022.v1i1.2416

Abstract

Pandemi Covid-19 memberi dampak terhadap penurunan pendapatan masyarakat. Dampak ini terlihat dari banyaknya Usaha Mikro Kecil Menengah yang terpaksa  menutup usahanya, salah satunya adalah UMKM Fajar yang memiliki usaha memproduksi gantungan baju. UMKM ini terpaksa menutup usahanya       dikarenakan toko maupun usaha laundry yang biasa membeli produknya sudah tidak membeli lagi, sehingga penjualan gantungan baju menurun drastis. UMKM Fajar beralih memproduksi sabun cuci piring dikarenakan produk sabun cuci piring dibutuhkan oleh masyarakat. Permasalahan yang dialami UMKM Fajar adalah kurangnya kualitas sabun cuci piring yang diproduksi, belum dapat melakukan perhitungan Harga Pokok Produksi serta harga jual, tidak dapat membuat pembukuan dan laporan laba rugi, serta belum mengerti cara memasarkan ditengah situasi pandemi Covid-19. Oleh karena itu, dilakukan pendampingan manajemen usaha dan pemasaran yang meliputi pelatihan meningkatkan kualitas sabun yang layak jual, menghitung harga pokok produksi dan harga jual, membuat pembukuan sederhana dan laporan laba rugi, serta pelatihan pemasaran dengan prinsip 4P. Pendampingan yang telah dilakukan memberikan dampak berupa peningkatan penjualan, UMKM Fajar semakin berkembang, dan kesejahteraan pemilik UMKM meningkat
PENGARUH PENGETAHUAN INVESTASI, MODAL MINIMAL DAN LINGKUNGAN SOSIAL TERHADAP MINAT INVESTASI MAHASISWA PADA PASAR MODAL Febriia, Novia Oktaviani; Trihastuti, Adiati
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 6, No 1 (2025): REMITTANCE JUNI 2025
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol6no1.728

Abstract

This study aims to determine the effect of investment knowledge, minimum capital, and social environment on students’ investment interest in the capital market. Using a quantitative method with purposive sampling, data were collected through questionnaires distributed to students of the Faculty of Economics and Business, University of 17 Agustus 1945 Surabaya. The study results indicate that investment knowledge has a positive value and a significant effect on investment interest, while minimum capital significantly affects investment interest. The Social Environment has a significant effect on Investment Interest. The results of the F test are 64.363 with a significance value of 0.000, so the variables of Investment Knowledge, Minimum Capital, and Social Environment significantly affect the Student Investment Interest variable in the capital market. These findings suggest improving financial education programs and developing beginner-friendly investment products to encourage student interest in investment.Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan investasi, modal minimal, dan lingkungan sosial terhadap minat investasi mahasiswa pada pasar modal. Menggunakan metode kuantitatif dengan purposive sampling, data dikumpulkan melalui kuesioner yang disebarkan kepada mahasiswa Fakultas Ekonomi dan Bisnis Universitas 17 Agustus 1945 Surabaya. Hasil penelitian menunjukan bahwa pengetahuan investasi memiliki nilai positif dan berpengaruh signifikan terhadap minat investasi, Modal Minimal berpengaruh signifikan Terhadap Minat Investasi. Lingkungan Sosial berpengaruh signifikan Terhadap Minat Investasi. Hasil uji F sebesar 64.363 degan nilai signifikansi sebesar 0.000, maka dapat disimpulkan bahwa variabel Pengetahuan Investasi, Modal Minimal, dan Lingkungan Sosial secara bersama-sama berpengaruh signifikan terhadap variabel Minat Investasi mahasiswa pada pasar modal. Temuan ini menyarankan perlunya peningkatan program edukasi keuangan dan pengembangan produk investasi yang ramah bagi pemula untuk mendorong minat investasi di kalangan mahasiswa.
PENGARUH GREEN ACCOUNTING MELALUI PENGELOLAAN LIMBAH DAN EFISIENSI ENERGI TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Sulistiyana, Fitri; Trihastuti, Adiati
Jurnal Manajemen dan Bisnis Volume 25 No. 1 Tahun 2025
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is conducted to analyze the impact of Green Accounting implementation through Waste Management and Energy Efficiency on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX). Green Accounting has become an important focus in the business world as it integrates environmental aspects into corporate financial reporting to support business sustainability. This study uses a quantitative research method and secondary data obtained from the financial statements and sustainability reports of manufacturing companies in the consumer goods sub-sector listed on the IDX for the period 2020-2023. The independent variable (X) used is Green Accounting, measured through waste management and energy efficiency, while the dependent variable is financial performance, measured using Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). Data is analyzed using the Partial Least Squares (PLS) method. The results of the research show that the implementation of Green Accounting through waste management and energy efficiency has a significant impact on the company's financial performance. Effective waste management can reduce operational costs and enhance the company's reputation, while energy efficiency helps lower production costs and increase profitability. This study provides practical implications for companies to not overlook environmental aspects in business operations to achieve better financial performance while supporting sustainable development.
PENGARUH GREEN ACCOUNTING MELALUI PENGELOLAAN LIMBAH DAN EFISIENSI ENERGI TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Sulistiyana, Fitri; Trihastuti, Adiati
Jurnal Manajemen dan Bisnis Volume 25 No. 1 Tahun 2025
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is conducted to analyze the impact of Green Accounting implementation through Waste Management and Energy Efficiency on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX). Green Accounting has become an important focus in the business world as it integrates environmental aspects into corporate financial reporting to support business sustainability. This study uses a quantitative research method and secondary data obtained from the financial statements and sustainability reports of manufacturing companies in the consumer goods sub-sector listed on the IDX for the period 2020-2023. The independent variable (X) used is Green Accounting, measured through waste management and energy efficiency, while the dependent variable is financial performance, measured using Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). Data is analyzed using the Partial Least Squares (PLS) method. The results of the research show that the implementation of Green Accounting through waste management and energy efficiency has a significant impact on the company's financial performance. Effective waste management can reduce operational costs and enhance the company's reputation, while energy efficiency helps lower production costs and increase profitability. This study provides practical implications for companies to not overlook environmental aspects in business operations to achieve better financial performance while supporting sustainable development.
Pelatihan Peningkatan Pengelolaan Keuangan dan Pengemasan Produk Collection Fashion pada binaan UKM Yuliart Collection Trihastuti, Adiati; Studiviany, Pramita; Rachmawati, Titiek
Jurnal Kegiatan Pengabdian Mahasiswa (JKPM) Vol 3 No 1 (2025): Jurnal Kegiatan Pengabdian Mahasiswa (JKPM)
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/jkpm.v3i1.620

Abstract

Peningkatkan kinerja yang dilakukan oleh binaan UKM Yuliart Collection, antara lain melakukan kerjasama dengan Universitas 17 Agustus 1945 Surabaya, melalui kegiatan Pengabdian Masyarakat. Kegiatan Pengabdian Masyarakat ini berupa pelatihan. Pelatihan ini bertujuan untuk memperkuat kapasitas UKM dalam mengelola keuangan dan pengemasan produk agar usaha mereka dapat tumbuh, berdaya saing, dan memberikan manfaat ekonomi yang lebih besar bagi pelaku usaha dan masyarakat. Pelatihan peningkatan pengelolaan keuangan membahas pelatihan tentang pentingnya pencatatan secara tertib dan teratur, Pemisahan kekayaan pribadi dan usaha, Formula dasar akuntansi laporan keuangan, dan Pelatihan Pengemasan Produk Fashion yang baik dan tidak mudah rusak. Diharapkan dari hasil pengabdian masyarakat yang dilakukan oleh Dosen Fakultas Ekonomi dan Bisnis Universitas 17 Agustus 1945 Surabaya, kerjasama dengan binaan UKM Yuliart Collection Fashion dapat dipertanggungjawabkan dalam membuat Laporan Keuangan dan pengemasan produk Fashion yang berkualitas, sehingga dapat memuaskan konsumen..
Co-Authors brahmayanti, Ida Ayu Sri Erma Yuliaty, Erma Febriia, Novia Oktaviani Gonawan, Steven Habel Lestari, Yunifa Sri Margareta Seliana Dewi, Margareta Seliana Putri, Viviane Maharani Siti Mundari Sri Hadijono, Sri Studiviany, Pramita Sulistiyana, Fitri Titiek Rachmawati Tri Ratnawati