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PEMBERDAYAAN PENGURUS AISYIYAH DENGAN PENGUATAN MANAJEMEN BISNIS Endang Dwi Wahyuni; Sri Wibawani
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat Vol. 1 No. 1 (2020): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v1i1.11158

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Science and technology for the Community (IbM) is intended to provide reinforcement for the management of business management Aisyiyah Twig Source Sekar and Jetak Ngasri Dau District of Malang. Aisyiah as social organizations have considerable social activities, for example in the fields of education, social, and community. Of course, to carry out these activities require considerable funds. The funds obtained from dues spontaneity or the officers and members of the donors and sympathizers. How to fund the acquisition of its existence is not one hundred percent reliable. Therefore, the board Aisyiah should start thinking about alternative sources of other funds, namely by establishing profit-oriented business units. Board Aisyiyah already have a business stub meatballs and nuggets but less good product display and marketing only to the scope of its own (for the surrounding communities). Based on this fact, IbM this time wanted to give a strengthening of business management for the board Aisyiyah. Strengthening the management here is more emphasis on production management and marketing as well as the accounting for business results. Team dedication to provide training related to business development, including: Tips entrepreneurship, Efficient Production Management, Marketing Strategy Strategies, Planning and Financial Management Small Business. In addition, the team dedication also provide assistance in the form of equipment: 2 pieces of meat milling machine, 1 meat mixer, and 1 hand sealer. Assistance was also given the initial capital to start production. Results are expected in the form of meatballs and nuggets products more attractive. Besides Tim also makes packaging and label design for brochures and trial manufacture of products using the machine and add the product variants. Other activities that have been carried out, namely: creating ads, advertise on the radio and on social networking Facebook. Operating results showed a significant increase, from an average sales per week 100 packs of meatballs and nuggets to 500 packs per week.
ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN KONTRAK KONTRUKSI PADA CV. TARUNA Benny Saputra; Masiyah Kholmi; Endang Dwi Wahyuni
Jurnal Akuntansi Indonesia Vol. 14 No. 2 (2018): Agustus
Publisher : Universitas Gajayana Malang

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

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Abstract: The purpose of this research is to analyze the Tecognition of income and expenses on the G.V. Taruna by adjusting its the method stated in the standard statement of financial accounting number 34. There are two methods of recognition of income in PSAK No. 34 namely the completed contract method and completion percentage method. The research method used is descriptive method with interview data collection techniques and documentation. Based on the results of data analysis shows war the recognition of income and expenses is not in accordance with financial accounting statement number 34 because in the recording of advances received by the company recorded as income and recording of costs incurred only during the project period only recorded in the daily cash book and the results of the recording have not been journalized,
Pengaruh Capital Intencity Ratio, Free Cash Flow, Kualitas Audit, dan Leverage terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar Di BEI Fitria Ramadhani; Sri Wahjuni Latifah; Endang Dwi Wahyuni
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. XV No.2, September 2017
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (727.928 KB) | DOI: 10.30595/kompartemen.v15i2.1874

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The purpose of this research is to analyze the influence of variable capital intencity ratio, free cash flow, audit quality, and leverage to earnings management action. The population in this study is manufacturing companies listed on the BEI during the period 2013-2015. Tests on the formulation using multiple regression analysis methods contained in the SPSS program. Based on the result of this research indicate that variable of capital intencity ratio, free cash flow, and audit quality do not influence to earnings management action. While the leverage variable has an influence on earnings management. This is evidenced by the average value of high sample company leverage. Management will try to manage its profits to reduce the failure rate to pay corporate liabilities.Keywords: Earnings Management, Capital Intencity Ratio, Free Cash Flow, Audit Quality, Leverage
Pengaruh Corporate Governance Index terhadap Ketepatan Waktu Corporate Internet Reporting (Studi Empiris pada Perusahaan Peserta Corporate Governance Perception Index) Cahyo Indra Dharmawan; Ihyaul Ulum; Endang Dwi Wahyuni
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. XV No.2, September 2017
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (555.833 KB) | DOI: 10.30595/kompartemen.v15i2.1875

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This study aimed at providing empirical evidence of the influence of corporate governance index on the punctuality of corporate internet reporting in companies registered in the Corporate Governance Perception Index (CGPI) in 2015. Data collection technique used was secondary data in form of CG index (corporate governance) and emails from IICG's official website, www.iicg.org and punctuality data to figure out which companies are implementing corporate internet reporting. The sample in this research was 30 companies registered in CGPI 2015. The analysis method used was descriptive statistic and logistic regression with SPSS software version 21. The result of logistic regression analysis indicated that corporate governance index (CGI) had a significant influence on the punctuality of corporate internet reporting (CIR).Keywords: corporate governance index, corporate governance perception index, corporate internet reporting, punctuality.
Adakah Korelasi Enterprise Risk Management (ERM), Profitabilitas Dan Leverage Keuangan Terhadap Return Saham? Endang Dwi Wahyuni
Jurnal Akademi Akuntansi Vol. 5 No. 2 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i2.18885

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Disclosure of Enterprise Risk Management, Profitability and Financial Leverage is an important instrument to provide information to investors, thereby attracting interest in investing in companies that affect the company's stock returns. This study examines the effect of Enterprise Risk Management Disclosure, Profitability, Financial Leverage on Stock Return. The sample in this study using the purposive sampling method was obtained as many as 65 companies from the Manufacturing Sector listed on the Indonesia Stock Exchange in 2020. The data analysis techniques used were descriptive analysis and multiple linear regression analysis. The results of this study indicate that ERM disclosure has no effect on Stock Return, while Profitability and Financial Leverage has an effect on Stock Return. The results of this study indicate that investors in making investments do not pay attention to whether the company's risk management has been managed properly or not. Investors are more concerned with financial information, such as profitability and leverage. Financial information such as profitability and leverage can provide confidence for investors in placing their capital.
ANALISIS PENGUNGKAPAN UNIVERSITY SOCIAL RESPONSIBILITY DI UIN MAULANA MALIK IBRAHIM MALANG Noval Gibran Lubis; Endang Dwi Wahyuni; Siti Zubaidah
Jurnal Akademi Akuntansi Vol. 1 No. 1 (2018): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v1i1.6937

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The purpose of this research is to analyze the implementation of green accounting based on university social responsibility UIN Maulana Malik Ibrahim Malang. Respondents in this study were 43 employees at the Maulana Malik Ibrahim State Islamic University Malang. Data acquisition techniques in this study are questionnaires and documentation. This research is descriptive. The results indicate that 1) environmental awareness has a tendency for data with a percentage of 74.00% or in the good category. 2) environmental involvement has tendency of data with percentage 69.09% or mauk in good category. 3) environmental reporting has a 55.58% data trend or is categorized as sufficient. 4) environmental audits also have tendency of data with percentage 59,67% or included in enough category.
PENGARUH UKURAN, KOMPLEKSITAS, PROGRAM INTERNASIONAL, DAN STATUS AKREDITASI TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL PADA UNIVERSITAS MUHAMMADIYAH DI INDONESIA Desti Aulia; Ihyaul Ulum; Endang Dwi Wahyuni
Jurnal Akademi Akuntansi Vol. 2 No. 2 (2019): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v2i2.10152

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The purpose of this study was to identify the effect of size, complexity, international programs, and accreditation status on the disclosure of intellectual capital at Muhammadiyah universities in Indonesia. This study uses purposive sampling with a sample of 41. The IC component used in this study is the Leitner (2002) framework developed by Ulum (2012) which consists of 46 items. Data analysis using content analysis and WarpPLS 6.0. The results showed that the disclosure of Intellectual Capital at each University was different, in terms of the amount of information disclosed, the size of the Muhammadiyah University had a significant positive effect on the disclosure of intellectual capital, as well as the complexity, international programs, and accreditation status had a significant positive effect on the disclosure of the Muhammadiyah University's 4ICU version 2018.
ANALISIS PRAKTIK PENGUNGKAPAN INTELLECTUAL CAPITAL STUDI PADA PERUSAHAAN SUB SEKTOR INDUSTRI OTOMOTIF Masiyah Kholmi; Endang Dwi Wahyuni; Febri Heni
Jurnal Akademi Akuntansi Vol. 3 No. 2 (2020): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v3i2.13227

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The aim of this study is to analyze the intellectual capital disclosure practices by Indonesian automotive industry. Content analysis was used to analyze the annual report for one the year 2016. This research used Guthrie at., el.  scheme of intellectual capital components. In this scheme, IC was categorized into 3 groups; relational competence (human capital: 8th items).internal structures (organizational capital: 15th items); and external structures (customer/relational capital: 13th items); The result shows that percentage of IC disclosure by Indonesian automotive industry was high relatively In 2016, there were some attributes that not disclosed yet by a company, it was ’copyright’. There was no company that discloses all of the 36th components of IC in their annual report. The maximum number of the attribute that disclosed by a company was 31.
ASIMETRI INFORMASI SEBAGAI PEMODERASI PENGARUH PENERAPAN INTEGRATED REPORTING TERHADAP STOCK RETURN Endang Dwi Wahyuni
Jurnal Akademi Akuntansi Vol. 4 No. 1 (2021): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v4i1.14973

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This research aims to find empirical evidence about the Effect of the Application of Integrated Reporting on Stock Returns and whether Information Asymmetry can strengthen or weaken the Effect of the Application of Integrated Reporting on Stock Returns. This research was conducted on financial sector companies that are listed on the Indonesia Stock Exchange in 2019. The research samples were 74 companies; and the data collected were data on the application of Integrated Reporting, data of the Stock Returns, and data of Information Asymmetry. The data collection technique was conducted by using the documentation method, whole the data analysis technique was conducted by a simple regression test, followed by MRA (Moderating Regression Analysis) and hypothesis testing using the t test (partial test). Based on the results of hypothesis testing, it can be concluded that the Application of Integrated Reporting has no effect on Stock Returns, and Information Asymmetry can strengthen the relationship between the Application of Integrated Reporting and Stock Returns.
IbM bagi Wirausaha Muda Endang Dwi Wahyuni
Studi Kasus Inovasi Ekonomi Vol. 1 No. 1 (2016)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/skie.v1i1.4449

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IbM to be performed aims to help partners in theproduction and marketing of business partners.Another goal is to help partners to improvecompetitiveness, so that the company'scompetitiveness can be improved, it needs someimprovement and development to be done bypartners, such as fixing the production process,product design and the addition of media onlinemarketing with others and collaborate with otherparties. This is because the company'scompetitors are already using more advancedtechnology, while the partners are still usingsimple technology (manual). so the quality of theproduct is less good and less attractive. In orderto increase competitiveness and sales, thecompany needs to improve its product design andthe use of digital printing in the screen printingproducts (T-shirts). RGB Merch partnercompany that is a company that produces a kindshirt distro, where a machine or equipment usedis still simple. While com-petitors are alreadyusing advanced techno-logies.For businessdevelopment and to en-hance competitiveness,the company partners should immediately use amore sophisticated production equipment so thatproduct quality could be better. In addition theuse of sophis-ticated equipment can producemore output so that the production cost can bereduced. On-line shop to expand the networkusing a variety of existing social networking,such as face-book, nice shops, and others. It isalso Eny Suprapti Fakultas Ekonomi Dan Bisnis UMMnecessary to make cooperation with varioussuppliers of goods, so as to increase thecompleteness of goods sold. After the serviceteam provides assistance and businessconsulting. Companies partner to makeimprovements, both in the production andmarketing process, so that partner companiescan increase the number and quality of products,and the production cost can be reduced. Inaddition, partner com-+panies can expandmarketing network, and collaborating withsuppliers, so that products sold more varied andcan be more known to the public, increasingsales and profits also increased.