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All Journal JEJAK Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) JIMEB: Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Sasambo: Jurnal Abdimas (Journal of Community Service) JIMEK Ascendia: Journal of Economic and Business Advancement
Tries Ellia Sandari
Universitas 17 Agustus 1945 Surabaya
Humanities Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Likuiditas, Leverage, Perputaran Asset Terhadap Harga Saham Melaui Profitabilitas Sebagai Variabel Intervening Nekky Rahmiyati; Tries Ellia Sandari; Diyah Santi Hariyani
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 11, No 2 (2022): Akuntansi Keuangan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jrm.v11i2.6277

Abstract

Pada masa Pandemi covid 19 penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh likuiditas, leverage, perputaran asset terhadap harga saham perusahaan dengan variabel profitabilitas sebagai variabel intervening pada perusahaan sub sektor restoran, hotel pariwisata. Penelitian ini dikelompokkan pada penelitian kuantitatif, dengan populasi seluruh Perusahaaan Sub Sektor Restoran, Hotel Pariwisata yang terdaftar di Bursa Efek Indonesia tahun 2019 sampai dengan 2020, adapun teknik pengambilan sampel purposive sampling. Teknik analisis data menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan likuiditas dan perputaran asset berpengaruh signifikan terhadap profitabilitas, tetapi likuiditas berpengaruh tidak signifikan terhadap harga saham, sedangkan perputaran asset berpengaruh signifikan terhadap harga saham. Leverage berpengaruh negatif tidak signifikan terhadap  profitabilitas dan berpengaruh tidak signifikan terhadap harga saham. Profitabilitas tidak menjadi mediasi pengaruh Likuiditas terhadap Harga Saham maupun pengaruh leverage terhadap Harga Saham dan peran mediasi Profitabilitas dalam memediasi pengaruh Perputaran Asset Perusahaan terhadap Harga Saham sangat signifikan.
Financial Resilience Strategy on Cancer Survivors Household in East Java Maria Yovita R Pandin; Tries Ellia Sandari; Dedy Surahman; Achmad Daengs GS
JEJAK: Jurnal Ekonomi dan Kebijakan Vol 16, No 1 (2023): March 2023
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jejak.v16i1.38102

Abstract

The problem of this research is how to make a financial resilience strategy faced by households during the economic crisis. The purpose of this study is to analyze the strategy of household financial resilience during an economic crisis. The design in this study uses a quantitative approach by collecting data through surveys.Respondents in this study were breast cancer survivors in East Java.The findings in this study are that every household needs a financial strategy in dealing with a crisis.An adaptive capacity strategy is needed so that household financial resilience remains flexible.Absorption strategy is a strategy in building financial resilience capability which is always strived to be in a stable position.A transformative capacity strategy is carried out to build household financial resilience when experiencing financial shocks by making drastic changes to financial planning.
PENILAIAN KINERJA KEUANGAN MENGGUNAKAN PENDEKATAN ECONOMIC VALUE ADDED (EVA) DAN MARKET VALUE ADDED (MVA) PADA PT WASKITA BETON PRECAST Tbk PERIODE 2017-2021 Cherli Eka Aprillia; Tries Ellia Sandari
Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Vol. 2 No. 1 (2023): Januari: Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jimeb.v2i1.539

Abstract

PT Waskita Beton Precast Tbk merupakan perusahaan manufaktur beton precast dan ready mix dengan kapasitas produksi saat ini salah satu terbesar di Indonesia. Tujuan penelitian yang ingin dicapai adalah untuk menilai kinerja keuangan PT Waskita Beton Precast periode 2017-2021 dengan menggunakan metode Economic Value Added (EVA) dan Market Value Added (MVA). Data yang digunakan adalah data sekunder berupa laporan keuangan tahunan pada tahun 2017-2021 yang didapat dari website perusahaan dan Bursa Efek Indonesia (BEI). Jenis penelitian menggunakan metode penelitian kuantitatif dengan metode analisis deskriptif. Teknik analisis data yang digunakan menggunakan rumus yang ada dalam literatur dengan indikator EVA dan MVA. Hasil penelitian adalah nilai EVA pada tahun 2017-2020 EVA > 0 (bernilai positif) dan pada tahun 2021 nilai EVA < 0 (bernilai negatif). Nilai MVA pada PT Waskita Beton Precast tahun 2017-2021 bernilai positif artinya perusahaan mampu meningkatkan nilai modal yang telah diinvestasikan oleh penyandang dana. Dengan hasil EVA dan MVA yang bernilai positif perusahaan belum bisa dikatakan dalam kondisi yang baik karena nilai tiap tahunnya menurun sehingga perusahaan belum dikatakan dalam keadaan yang baik karena penurunan terjadi dari tahun 2017-2021. Penurunan nilai EVA dan MVA ini terjadi karena faktor internal dan faktor eksternal sehingga berdampak pada penilaian kinerja keuangan perusahaan PT Waskita Beton Precast.
Menggali Kreatifitas dan Memanfaatkan Hasil Bumi untuk Pemberdayaan Masyarakat dan Ketahanan Perekonomian Masyarakat Maria Yovita R Pandin; Tries Ellia Sandari; Adiati Trihastuti
Sasambo: Jurnal Abdimas (Journal of Community Service) Vol. 4 No. 1: February 2022
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/sasambo.v4i1.622

Abstract

Sejak Pandemi Covid 19 warga Desa Galengdowo menutup akses bagi wisatawan yang berkunjung dan memutuskan untuk memperkuat kualitas Sumber Daya Manusia di Desa Galengdowo. Untuk mendongkrak potensi wisata budaya dan mendukung program UKM, berbagai potensi dari penjualan hasil kopi, susu sapi, buah duren dan tanaman hasil bumi lainnya sangat berpengaruh dalam mewujudkan desa wisata budaya. Dalam mendukung desa wisata budaya kami memberikan inovasi baru pada kerajian ecoprint berbasis budaya lokal yaitu ecoprint pada media kertas. UKM Griya Ava merupakan penghasil kopi khas Gunung Anjarmoro rintisan dari pelaku UKM berbentuk kopi bubuk dengan merek Arabika Ajasmoro berbasis budaya local. Dalam proses pelaksanaannya menggunakan metode pendampingan kepada pelaku UMKM secara berskala. Strategi pendampingan yang dilakukan mulai dengan memperkenalkan inovasi produk kerajinan tangan ecoprint merancang desain, proses produksi ecoprint sampai pada pelatihan pemasaran secara digital guna menuju Go Digital. Dari hasil binaan kami produk ecoprint pada media kertas berhasil dengan menggunakan bahan-bahan alami dan tidak merusak lingkungan karena berasal dari tanaman masyarakat yang ada di sekitar rumah dan kebun. Dalam menunjang produk ecoprint ini dapat diketahui masyarakat luar maka dilakukanlah pembinaan pelatihan pemasaran secara digital dengan menggunakan E- ommerce, Facebook, dan Instagram sebagai pendukung program pelatihan ecoprint. Berdasarkan monitoring UKM Griya Ava sudah berjualan menggunakan pemasaran secara digital melalui Tokopedia, Facebook, dan Instagram. Dengan pemasaran digital produk ecoprint dapat mendukung program menggali kreativitas dan memanfaatkan hasil bumi dari kegiatan pelatihan ecoprint. Exploring Creativity and Utilizing Earth Products for Community Empowerment and Community Economic Resilience Since the Covid 19 Pandemic, residents of Galengdowo Village have closed access for visiting tourists and decided to strengthen the quality of Human Resources in Galengdowo Village. To boost the potential for cultural tourism and support the SME program, various potentials from the sale of coffee, cow's milk, durian fruit, and other crops are very influential in realizing a cultural tourism village. In supporting the cultural tourism village, we provide new innovations in local culture-based eco print crafts, namely eco prints on paper media. UKM Griya Ava is a coffee producer typical of Mount Anjarmoro, pioneered by SMEs in the form of ground coffee with the Arabica Ajasmoro brand based on local culture. In the implementation process, it uses the mentoring method for MSME actors on a scale. The mentoring strategy carried out started by introducing eco print handicraft product innovations in designing designs, eco print production processes to digital marketing training to go Digital. From the results of our development, eco print products on paper media are successful by using natural materials and do not damage the environment because they come from community plants around their homes and gardens. In supporting this eco print product, it is known to the outside community that digital marketing training is carried out using E-commerce, Facebook, and Instagram as supporters of the eco print training program. Based on the monitoring of SMEs, Griya Ava has been selling using digital marketing through Tokopedia, Facebook, and Instagram. With digital marketing, eco print products can support programs to explore creativity and utilize agricultural products from eco print training activities
Analisa Pengaruh Akuntansi Forensik, Whistleblowing, dan Audit Investigatif Terhadap Pencegahan Fraud Yuli Meliana; Joanne Intania Rut Simunapendi; Tries Ellia Sandari
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 4 No. 1 (2024): MARET: JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v4i1.2687

Abstract

A crime that often occurs in both government and private environments is fraud. Fraud prevention can be done through the influence of forensic accounting, whistleblowing and investigative audits. The method used is literature study, and the results of data analysis are processed descriptively. The results are that forensic accounting and whistleblowing have an influence on fraud prevention, and investigative audits in several studies have been stated to have an influence, but those that state investigative audits also have no significant effect on fraud prevention.
Analisis Perilaku Etis Akuntan Profesional dalam Perspektif Etika Profesi dan Tanggung Jawab Sosial Perusahaan Desta Viananda; Sarah Sarah; Tries Ellia Sandari
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/hfbrf919

Abstract

This study examines the ethical behavior of professional accountants through the lens of professional ethics and corporate social responsibility to understand how accountants safeguard the integrity of financial and sustainability information. The growing complexity of financial reporting and ESG disclosures requires accountants to demonstrate a strong ethical commitment, particularly when confronted with business pressures and conflicts of interest that may compromise their independence. The literature indicates that the existence of a professional code of ethics alone does not ensure ethical conduct without the internalization of moral values and the presence of an organizational culture that promotes accountability. Ethical breaches, such as the audit case involving PT Garuda Indonesia Tbk, highlight the urgent need to strengthen professional integrity. Employing a descriptive qualitative approach through a comprehensive literature review, this study identifies the relationship between ethical standards, organizational pressures, and CSR commitments in shaping ethical behavior. The findings emphasize the importance of ethics education, quality control systems, and organizational mechanisms that support transparency and social responsibility to enhance the consistency of accountants’ ethical conduct in Indonesia.
Analisis Peran Profesional Senior dalam Menumbuhkan Budaya Kerja Beretika Sebagai Upaya Kemajuan Perusahaan Duwi Lestari; Marsyanada Marsyanada; Tries Ellia Sandari
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/x23qn185

Abstract

This study discusses the role of senior professionals in fostering an ethical work culture as an effort to advance the company, given the challenges of modern organizations in maintaining productivity and reputation amid competition and stakeholder demands. Senior professionals not only make strategic decisions but also serve as ethical role models, mentors, and facilitators of the internalization of moral values in the work environment. This study uses a descriptive qualitative approach with literature review and document analysis methods to examine literature, journals, and documents related to professionalism, ethical culture, and leadership practices. The results show that senior professional strategies, such as value communication, mentoring, strengthening internal mechanisms, and reward and recognition systems, significantly increase the internalization of ethical values, employee engagement, compliance with the code of ethics, and work productivity. The impact of an ethical work culture led by seniors is also reflected in loyalty, job satisfaction, and company reputation. In conclusion, senior professionals are a key factor in creating an ethical work culture that supports sustainability, optimal performance, and organizational progress.
Pengaruh Pendidikan Etika Terhadap Perpepsi Etis Mahasiswa Akuntansi: Studi Kasus Mahasiswa Angkatan 2023 Fitria Intan Novianti; Nurul Aini; Tries Ellia Sandari
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/8sdf2t26

Abstract

This study aims to analyze the effect of ethics education on the ethical perceptions of accounting students, with a case study of evening class students enrolled in the 2023 Accounting Study Program at Universitas 17 Agustus 1945 Surabaya. The background of this study stems from the increasing complexity of the business and accounting world, which requires accountants to not only be technically competent, but also have strong moral integrity. This study uses a quantitative survey method with a Likert scale questionnaire instrument. The data were analyzed using simple linear regression. The results show that ethics education has a positive and significant effect on students' ethical perceptions. The R Square value of 0.445 indicates that ethics education can explain 44.5% of the variation in ethical perceptions, while 55.5% is influenced by other factors outside the model. The regression coefficient of 0.427 and the significance value of 0.000 confirm that the better the ethics education students receive, the higher their ethical perceptions. These results support Kohlberg's moral development theory and are in line with previous research findings
Pengaruh Pembelajaran Etika Bisnis Terhadap Kemampuan Pengambilan Keputusan Etis Mahasiswa Akuntansi Ayu Dwi Janyanti; Fitri Dwi Anggraini; Tries Ellia Sandari
Journal of Economic and Business Advancement Vol. 1 No. 2 (2025): December: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/cypha305

Abstract

This study aims to analyze the influence of business ethics learning on the ethical decision-making abilities of accounting students. The background of this research is based on the growing need for ethical competence among future accountants who are frequently confronted with moral dilemmas in professional practice. The study was conducted on 32 evening-class accounting students at the University of 17 August 1945 Surabaya who were enrolled in the Business and Professional Ethics course. A quantitative descriptive method was employed, and data were collected through questionnaires. The data were analyzed using normality testing, simple linear regression, and F and t tests to determine the significance of the variables. The normality test produced a significance value of 0.919, indicating that the data are normally distributed. The regression analysis revealed that business ethics learning has a significant effect on ethical decision making, supported by a significance value of 0.000. The R Square value of 0.516 indicates that 51.6% of the variance in ethical decision-making ability is explained by business ethics learning.
Co-Authors Adiati Trihastuti Ayu Dwi Janyanti Cherli Eka Aprillia Dedy Surahman Desta Viananda Diyah Santi Hariyani Duwi Lestari Fitri Dwi Anggraini Fitria Intan Novianti Gregorius Arie Angga Dwiputra GS , Achmad Daengs Hieronimus Aldo Bagas Ariputra Ida Ayu Nuh Kartini Joanne Intania Rut Simunapendi Maria Yovita R Pandin Marsyanada Marsyanada Muhammad Taufik Hidayat Nekky Rahmiyati Nurul Aini Sarah Sarah Yuli Meliana