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<![CDATA[PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KUALITAS PELAPORAN KEUANGAN PADA PERUSAHAAN NON KEUANGAN TERDAFTAR DI BEI ]]>
<![CDATA[iswara, ulfah setia]]>
<![CDATA[ JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 15, No 1 (2016) ]]>
Publisher : <![CDATA[Universitas Jember ]]>
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<![CDATA[ABSTRACT Financial reporting is important for interested parties because it includes financial information and other specific information that may influence decision- making. Efforts in presenting quality financial reporting to be a challenge for companies because of the increasing number of cases of manipulation of financial statements. Corporate governance mechanism has an important role to support the achievement of financial reporting quality. The purpose of this study was to examine and obtain empirical evidence of the influence of corporate governance mechanisms on the quality of financial reporting. This research is quantitative. The sample used in this study is a non- financial companies listed on the Indonesia Stock Exchange during the period from 2009 until 2013 amounted to 660 companies. Analysis of the data used in this study is multiple regression analysis. The results showed that the proportion of independent board, managerial ownership and institutional ownership has proved a significant effect on the quality of financial reporting. Age of the company, type of industry, quality audit, leverage, liquidity and growth as control variables proved to have a significant effect on the quality of financial reporting. Â Keywords: corporate governance, the proportion of independent board, managerial ownership, institutional ownership, the quality of financial reporting]]>
<![CDATA[PERENCANAAN LABA MENGGUNAKAN PENDEKATAN ANALISIS COST VOLUME PROFIT ]]>
<![CDATA[Iswara, Ulfah Setia]]>;
<![CDATA[Setyabud, Teguh Gunawan]]>;
<![CDATA[Wahidahwati, Wahidahwati]]>
<![CDATA[ Proceeding SENDI_U 2019: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS ]]>
Publisher : <![CDATA[Proceeding SENDI_U ]]>
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<![CDATA[Untuk menaksir tingkat capaian laba yang ingin diharapkan perusahaan, dibutuhkan sebuahperencanaan laba yang baik. Upaya membuat perencanaan laba yang bermanfaat pada masa mendatang,diperlukan alat bantu yakni analisis biaya volume laba (Cost-Volume-Profit). Analisis CVP berfokus padaberbagai faktor yang mempengaruhi perubahan dalam komponen laba. Penelitian dilakukan pada usaha MacroCoffee Roastery yang berlokasi di Kabupaten Jember. Data yang digunakan berasal dari data-data keuanganperusahaan. Hasil analisis yang dilakukan pada Macro Coffee Roastery diperoleh margin kontribusi sebesarRp 107.462.500 dengan rasio margin kontribusi 52%. Titik impas sebesar Rp 27.692.300. Tingkat penjualansebesar Rp 205.073.400 berada di atas titik impas, sehingga penjualan yang dilakukan dikatakan mampu untukmenghasilkan laba yang maksimal. Batas pengaman (margin of safety) cukup tinggi sebesar 86,4%. Tingkatdegree of operating leverage perusahaan sebesar 1,15. Besarnya laba yang diharapkan untuk periode tahun2019 sebesar Rp 113.536.250, oleh karena itu perusahaan harus mampu mencapai target penjualan sebesar Rp246.031.250 untuk memperoleh laba yang telah direncanakan di tahun 2019.]]>
<![CDATA[THE INFLUENCE OF PROFITABILITY AND STRUCTURE OF OWNERSHIP ON COMPANY VALUE WITH DIVIDEND POLICY AS AN INTERVENING VARIABLE ]]>
<![CDATA[Iswara, Ulfah Setia]]>;
<![CDATA[Setyabudi, Teguh Gunawan]]>
<![CDATA[ JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 7, No 1 (2020) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v7i1.1400
<![CDATA[The established entity has the aim to increase the value of the company. the company's stock price can be a reference for valuing a company. This study aims to test and prove empirically the effect of profitability and ownership structure on firm value with dividend policy as an intervening variable. The research data is in the form of annual company report data listed on the Indonesia Stock Exchange from 2011 to 2016. Data analysis was performed using path analysis. The results showed that profitability and dividend policy had a significant positive effect on dividend policy, while the ownership structure had no effect on dividend policy. Profitability and dividend policy variables proved to have a significant effect on firm value, while ownership structure did not affect company value.]]>
<![CDATA[STRATEGI PEMASARAN DIGITAL BAGI UMKM DI KECAMATAN WONOKROMO KOTA SURABAYA ]]>
<![CDATA[Palupi, Dian]]>;
<![CDATA[Wahidahwati, Wahidahwati]]>;
<![CDATA[Iswara, Ulfah Setia]]>;
<![CDATA[suwitho, suwitho]]>
<![CDATA[ Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Vol. 3 No. 1 (2021): Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) ]]>
Publisher : <![CDATA[Universitas Ciputra Surabaya ]]>
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DOI: 10.37715/leecom.v3i1.1888
<![CDATA[Pandemi Covid 19 yang melanda hampir seluruh dunia pada Bulan Maret 2019 membuat banyak negara mengalami perubahan secara cepat, baik dalam perekonomian maupun gaya hidup. Hal ini berdampak signifikan terhadap dunia usaha, tidak terkecuali usaha mikro, kecil dan menengah (UMKM). Permasalahan yang dihadapi oleh UMKM mitra adalah menurunnya omset penjualan yang disebabkan oleh penurunan daya beli masyarakat selama pandemi Covid 19 dan belum optimalnya pemanfaatan dan penguasaan teknologi. Pengabdian masyarakat ini dilakukan melalui pendampingan, pembekalan berupa penguatan mental dan semangat untuk tetap dapat mempertahankan eksistensi usaha serta pelatihan melalui beberapa cara pemasaran yang lebih efektif dan efisien dengan menggunakan pemasaran digital kepada kepada Usaha Mikro Kecil Menengah yang berada di wilayah Kecamatan Wonokromo, Kota Surabaya. Kesimpulan yang kami dapat adalah permasalahan yang dihadapi oleh UMKM adalah rata-rata UMKM memiliki penurunan penjualan dalam masa pandemi covid 19 ini dan diperlukan implementasi strategi pemasaran secara digital yang lebih intensif.]]>
<![CDATA[The Effectiveness of Using E-Learning as Learning Media During the Covid Pandemic 19 ]]>
<![CDATA[Lilis Ardini]]>;
<![CDATA[Ulfah Setia Iswara]]>;
<![CDATA[Endang Dwi Retnani]]>
<![CDATA[ JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol 7, No 1 (2020): JURNAL KONSEP BISNIS DAN MANAJEMEN NOVEMBER ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jkbm.v7i1.4333
<![CDATA[The research objective is to provide an assessment of the effectiveness of the use of e-learning methods during the Covid 19 pandemic. Learning methods using e-learning began to be used when the corona virus outbreak became a global pandemic. This research is a descriptive study with a quantitative approach. The research was conducted on 275 accounting students of the Diploma and Undergraduate Program of STIESIA Surabaya who carried out learning activities through e-learning. E-learning in the STIESIA Surabaya environment uses the address https://elearning.stiesia.ac.id. The online questionnaire was filled out by students via Google Form in the month of June and then processed and analyzed the data. There are 20 indicators as an assessment of effectiveness of learning. The results showed that e-learning was considered by students to be quite effective as a learning method. There are still many obstacles faced by students when doing online learning using e-learning. However, along with the development of information technology, e-learning is expected to improve understanding of learning materials and make learning more efficient]]>
<![CDATA[ANALISIS COST VOLUME PROFIT SEBAGAI DASAR PERENCANAAN LABA YANG DIHARAPKAN (STUDI PADA PERUSAHAAN KOPI DI KABUPATEN JEMBER) ]]>
<![CDATA[Ulfah Setia Iswara]]>;
<![CDATA[susanti susanti]]>
<![CDATA[ Riset Akuntansi Keuangan Vol 2, No 2 (2017): RAK (Riset Akuntansi Keuangan) ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
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DOI: 10.31002/rak.v2i3.501
<![CDATA[Suatu perusahaan membutuhkan perencanaan untuk membantu manajemen dalam penaksiran tingkat laba yang ingin diperoleh, dengan analisis Cost-Volume-Profit yang berfokus pada berbagai faktor yang mempengaruhi perubahan dalam komponen laba. Penelitian ini bertujuan untuk mengetahui penerapan analisis CVP sebagai dasar perencanaan laba yang diharapkan untuk tahun 2017. Metode yang digunakan adalah metode deskriptif dengan pendekatan studi kasusPeneliti mengumpulkan informasi perusahaan kemudian melakukan analisis data. Analisis CVP dilakukan dengan analisis break event point (BEP), contribution margin, dan margin of safety. Hasil penelitian menunjukkan di tahun 2016 margin kontribusi sebesar Rp 144.070.100. Penjualan minimum sebesar Rp 140.695.100 dan titik impas Rp 84.375.000. Perusahaan menetapkan laba sebesar 22% dari tahun sebelumnya. Untuk mencapai laba yang diharapkan, penjualan ditargetkan sebesar Rp 256.071.100 pada tahun 2017. Manajemen dapat menerapkan analisis CVP untuk membantu dalam merencanakan laba di tahun mendatang.]]>
<![CDATA[Pengaruh Mekanisme Corporate Governance terhadap Kualitas Pelaporan Keuangan pada Perusahaan Non Keuangan Terdaftar di BEI ]]>
<![CDATA[ulfah setia iswara]]>
<![CDATA[ Jurnal Ekonomi Akuntansi dan Manajemen Vol 15 No 1 (2016) ]]>
Publisher : <![CDATA[Universitas Jember ]]>
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DOI: 10.19184/jeam.v15i1.2440
<![CDATA[ABSTRACT Financial reporting is important for interested parties because it includes financial information and other specific information that may influence decision- making. Efforts in presenting quality financial reporting to be a challenge for companies because of the increasing number of cases of manipulation of financial statements. Corporate governance mechanism has an important role to support the achievement of financial reporting quality. The purpose of this study was to examine and obtain empirical evidence of the influence of corporate governance mechanisms on the quality of financial reporting. This research is quantitative. The sample used in this study is a non- financial companies listed on the Indonesia Stock Exchange during the period from 2009 until 2013 amounted to 660 companies. Analysis of the data used in this study is multiple regression analysis. The results showed that the proportion of independent board, managerial ownership and institutional ownership has proved a significant effect on the quality of financial reporting. Age of the company, type of industry, quality audit, leverage, liquidity and growth as control variables proved to have a significant effect on the quality of financial reporting. Keywords: corporate governance, the proportion of independent board, managerial ownership, institutional ownership, the quality of financial reporting]]>
<![CDATA[Strategi Peningkatan Penjualan Melalui Pemasaran Digital bagi UMKM ]]>
<![CDATA[Ulfah Setia Iswara]]>;
<![CDATA[Teguh Gunawan Setyabudi]]>;
<![CDATA[Dian Palupi]]>;
<![CDATA[Wahidahwati]]>;
<![CDATA[Suwitho]]>
<![CDATA[ Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 2 No. 2 (2022): Vol.2 No.2, April 2022 ]]>
Publisher : <![CDATA[Universitas Dinamika ]]>
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DOI: 10.37802/society.v2i2.205
<![CDATA[Kondisi perekonomian masyarakat akibat pandemi Covid 19 membawa dampak yang sangat signifikan diberbagai aspek kehidupan masyarakat. Khususnya UMKM sebagai tonggak perekonomian harus bisa bertahan ditengah kondisi perekonomian yang semakin tidak menentu. Berbagai kendala dihadapi oleh para pelaku UMKM. Penjualan produk UMKM yang mengalami penurunan signifikan harus dicari solusi yang tepat. Kegiatan pengabdian masyarakat ini dilakukan di UMKM Macro Coffee Roastery yang berlokasi di Jalan Mastrip Kecamatan Sumbersari Kabupaten Jember. Usaha ini bergerak di bidang pengolahan biji kopi mentah menjadi biji kopi matang dan kopi bubuk. Produk kopi yang dihasilkan beragam jenis, yakni kopi Robusta, Arabika, dan Liberika. Omzet usaha yang turun sebesar 40% di tengah masa pandemi membuat manajemen harus mencari cara untuk meningkatkan omzet penjualan, salah satunya melalui pemasaran secara digital. Kemudahan dalam bertansaksi secara digital saat ini menumbuhkan kesadaran manajemen untuk memasarkan beragam produk kopinya secara digital pula. Aplikasi yang dipilih untuk memperkenalkan produk kopi adalah dengan Tokopedia dan Shopee. Selain itu, dukungan media sosial yakni Instagram dan Facebook diharapkan semakin memperkenalkan produk kopi sehingga mampu untuk meningkatkan penjualan. Metode yang digunakan melalui wawancara, observasi dan pelatihan dan pendampingan secara berkelanjutan. Hasilnya menunjukkan bahwa ada potensi kenaikan penjualan melalui pemasaran digital yang dilakukan oleh Macro Coffee Roastery. Implikasi kegiatan pengabdian masyarakat ini adalah meningkatkan strategi penjualan produk kopi Macro Coffee Roastery melalui pemasaran digital.]]>
<![CDATA[PENINGKATAN PENGETAHUAN BISNIS BAGI PELAKU UMKM KECAMATAN GENTENG KOTA SURABAYA ]]>
<![CDATA[Iswara, Ulfah Setia]]>;
<![CDATA[Suwitho, Suwitho]]>;
<![CDATA[Palupi, Dian]]>;
<![CDATA[Setyabudi, Teguh Gunawan]]>
<![CDATA[ ABDI MAKARTI Vol 3, No 1 (2024): ABDI MAKARTI ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi AMA ]]>
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DOI: 10.52353/abdimakarti.v3i1.581
<![CDATA[Genteng District, as an icon of the city of Surabaya, has a lot of economic potential for the community, especially in the culinary and handucraft sectors, which must continue to be explored to achieve optimal economic growth. Efforts to improve the community's economy are carried out by focusing on creative economic businesses that continue to develop. The aim of this service program is to provide digital marketing training and assistance in business ethics and bookkeeping which aims to support business development. Business partners, namely MSMEs in Genteng District who operate in the culinary and handicraft sectors, continue to innovate in marketing products digitally. MSME participants have generally been involved in their business for a long time, but some have not kept financial records. This activity was carried out through partner survey stages, digital marketing training and mentoring, business ethics and bookkeeping for MSMEs in Genteng District, and evaluation of digital marketing implementation to expand sales coverage and business continuity amidst the challenges of increasingly competitive competition. MSME players are aware of the importance of online marketing applications, business ethics and business financial records.]]>
<![CDATA[ANALISIS BUSINESS MODEL CANVAS PADA PT CAK WANG MACRO INDONESIA ]]>
<![CDATA[Iswara, Ulfah Setia]]>;
<![CDATA[Widyawati, Dini]]>;
<![CDATA[Susanti, Susanti]]>;
<![CDATA[Setiadevi, Shinta]]>
<![CDATA[ Jurnal Marketing Vol 5 No 1 (2024): Jurnal Marketing ]]>
Publisher : <![CDATA[STIE Perbankan Indonesia ]]>
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<![CDATA[This research aims to conduct a Canvas business model analysis which can help companies find the most appropriate business model to use to develop their business in the future. Business development is carried out continuously by always paying attention to aspects of human resources, finance, productivity, facilities/infrastructure, and marketing. The research was conducted at PT Cak Wang Macro Indonesia. This company operates in the field of coffee processing and selling coffee drinks. PT. Cak Wang Macro Indonesia has two main units, namely Macro Coffee (Single Origin and Café Solutions) and Kopi Cak Wang (Food & Beverage). The data used for business model canvas analysis consists of financial and non-financial data obtained through interviews and observations with company management. The research results show that the company has used the canvas business model which is useful for business development towards modern SMEs. Keywords: Business Model Canvas, Business Models, MSMEs]]>
