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All Journal JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Proceeding SENDI_U Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Jurnal RAK (Riset Akuntansi Keuangan) Jurnal SOLMA Darmabakti Cendekia: Journal of Community Service and Engagements Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Jurnal Marketing Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Abdi Makarti Journal of Accounting and Financial Issue
ulfah setia iswara, ulfah setia
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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THE INFLUENCE OF PROFITABILITY AND FUNDING DECISIONS ON COMPANY VALUE Hartika, Novitania Mutiara; Iswara, Ulfah Setia
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 1 (2024): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i1.6408

Abstract

This research aimed to examine the effect of profitability and fund decisions on the firm value of Food and Beverage companies that were listed on the Indonesia Stock Exchange during 2017-2020. The research was quantitative. Furthermore, the data collection technique used purposive sampling, in which the sample was based on the criteria given. In line with that, there were 64 samples from 16 Food and Beverage companies with 4 years of observations (2017-2020). The data analysis technique used multiple linear regression. The research result concluded that profitability which was measured by Return On Equity had a significant positive effect on the firm value. However, That measured Profitability by the Net Profit Margin had a positive effect but did not on the firm value. Fund decisions that were measured by Debt Equity Ratio had a positive effect but did not affect firm value. In conclusion, that profitability (ROE) has an influence on firm value of food and beverage companies.
THE INFLUENCE OF PROFITABILITY AND LEVERAGE ON CORPORATE SOCIAL RESPONSIBILITY Iswara, Ulfah Setia; Widyawati, Dini; Setyabudi, Teguh Gunawan; ., Susanti
Journal of Accounting and Financial Issue (JAFIS) Vol 4 No 2 (2023): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v4i2.2965

Abstract

This research aims to empirically test and analyze the influence of profitability and leverage on corporate social responsibility. This research includes quantitative research. The research sample was 97 mining companies listed on the Indonesia Stock Exchange in the period 2018 to 2022. The sampling technique used purposive sampling. Profitability is measured using Return on Assets (ROA), leverage is measured using the Debt to Equity Ratio (DER), and corporate social responsibility is measured using the corporate social responsibility disclosure index (CSRDI). The data used is company annual financial report data. The data analysis technique was carried out using multiple linear regression analysis and data processing via SPSS. The research results show that profitability has a significant positive effect on the company's corporate social responsibility. Leverage has also been proven to influence a company's corporate social responsibility. Companies that are able to generate profits (profits) and manage debt well will have an impact on the corporate social responsibility of mining companies listed on the Indonesia Stock Exchange.
Pemberdayaan Santri Melalui Penguasaan Komputer Akuntansi dan Pemasaran Digital di Pondok Pesantren Al-Munawwar Bojonegoro Ardini, Lilis; Suwitho, Suwitho; Pahlawan, Muhammad Reza; Iswara, Ulfah Setia
Jurnal SOLMA Vol. 14 No. 1 (2025)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v14i1.16779

Abstract

Background: Pemberdayaan santri menjadi salah satu program strategis untuk mendukung program pengentasan kemiskinan. Hal ini didasarkan oleh kondisi santri yang sebagian besar berasal dari keluarga sederhana dan sebagian besar berada pada usia produktif sehingga menjadi masa yang tepat untuk dibekali pengetahuan dalam operasional sistem akuntansi, kewirausahaan, dan pemasaran digital. Diharapkan santri setelah lulus dari pondok pesantren Al-Munawwar selain menyandang gelar HQ (Hafidzul Qur’an) juga memiliki softskills untuk mendukung keberlangsungan hidup santri secara mandiri. Kegiatan ini bertujuan untuk memberikan bekal pengetahuan bagi para santri sekaligus siswa melalui pemberian pelatihan komputer akuntansi, kewirausahaan, dan pemasaran digital. Metode: Mitra dalam kegiatan ini adalah yayasan Pondok Pesantren Al-Munawwar Bojonegoro, para guru dan para santri sekaligus siswa MA Al-Munawwar Bojonegoro. Tahapan pelaksanaan meliputi: perencanaan, pemberian pelatihan dan pendampingan komputer akuntansi, kewirausahaan dan pemasaran digital, serta monitoring dan evaluasi. Hasil: Hasil kegiatan menunjukkan bahwa para santri sekaligus siswa sangat antusias mengikuti kegiatan ini karena sebelumnya belum pernah memperoleh pengetahuan tentang sistem informasi akuntansi, kewirausahaan dan pemasaran digital. Praktik langsung penggunaan aplikasi akuntansi yakni SIABAMAKTI (Sistem Informasi Akuntansi Hibah BIMA Kemdikbudristek Dikti) mampu meningkatkan keterampilan (softskill) para santri dan memberikan contoh bahwa dalam menyajikan laporan keuangan bisa didukung dengan adanya aplikasi akuntansi. Selain itu, para santri memperoleh wawasan baru bahwa banyak peluang untuk menjadi seorang wirausaha sukses dan penggunaan e-commerce untuk sarana penjualan secara digital mengingat adanya perubahan budaya masyarakat. Kesimpulan: Kegiatan ini dapat menambah pengetahuan tentang kewirausahaan dan pemasaran digital, serta peningkatan softskills penguasaan komputer akuntansi bagi para santri sekaligus siswa Al-Munawwar Bojonegoro.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Putri, Anggi Neisya Permata; Iswara, Ulfah Setia
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 4 (2024): Oktober
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i4.7168

Abstract

This research examined the effect of profitability, liquidity, and capital structure on firm value at Textile and Garment companies listed on IDX during 2019-2022; with firm size as a moderating variable. Return On Asset (ROA) measured profitability, current ratio measured liquidity, Debt to Equity Ratio (DER) measured capital structure, Price to Book Value measured firm value, and company size is measured using the natural logaritm (Total asset). The research was quantitative. Moreover, the data collection technique used purposive sampling. In line with that, there were 15 companies as the sample for 4 years. In total, 60 samples were analyzed. Furthermore, the data were secondary in the form of financial statements and annual reports taken from IDX. The results of the study indicate that profitability and capital structure have an effect on firm value, liquidity and firm size do not have an effect on firm value, firm size is able to moderate the effect of profitability and the effect of capital structure on firm value, while firm size is not able to moderate the effect of liquidity on firm value.
TRAINING ON PREPARATION FINANCIAL STATEMENTS BASED ON SAK EMKM FOR MSMEs IN GENTENG DISTRICT SURABAYA: PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS SAK EMKM PADA UMKM KECAMATAN GENTENG SURABAYA Setyabudi, Teguh Gunawan; Suwitho, Suwitho; Palupi, Dian; Iswara, Ulfah Setia
Darmabakti Cendekia: Journal of Community Service and Engagements Vol. 7 No. 1 (2025): JUNE 2025
Publisher : Faculty of Vocational Studies, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/dc.V7.I1.2025.37-41

Abstract

Background: Genteng District, located in the center of Surabaya, is home to many micro, small, and medium enterprises (MSMEs) that hold significant potential for community-based economic growth. However, many of these MSMEs lack formal financial reports, which are essential for evaluating business performance. To support their development, financial literacy-particularly in the preparation of financial statements-is critically needed. Objective: This community service initiative aimed to provide training on financial report preparation for MSMEs in Genteng District. Method: The program consisted of several stages: identifying the needs of the MSME partners, conducting socialization and training sessions, and carrying out monitoring and evaluation activities. The program involved 35 MSMEs operating in the culinary and handicraft sectors. Results: The training involved practical guidance, including examples of financial reports and transaction identification for each business. Participants learned how to post transactions into journals and ledgers, leading to the preparation of financial statements in accordance with Financial Accounting Standards (SAK). The training significantly enhanced participants' skills in preparing financial reports. Conclusion: MSMEs have become more aware of the importance of financial report preparation as a tool for evaluating business performance.
PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA KEUANGAN PERUSAHAAN Kusnarti, Alvie; Iswara, Ulfah Setia
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 1 (2025): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i1.7358

Abstract

This research examines and analyzes the effect of firm size, age, and managerial ownership on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) during 2020-2023. Company financial performance reflects how the firm manages its finances to maximize its performance. Furthermore, the research applies quantitatively. The data collection technique used was purposive sampling, in which the sample was based on the criteria given. In line with that, there were 72 companies as samples from 18 banking companies listed on IDX from 2020-2023. Moreover, the data analysis technique used multiple linear regression with SPSS (Statistical Product and Service Solutions).The result indicates that firm size has a positive effect on company financial performance. Similarly, firm age has a positive effect on company financial performance. On the other hand, managerial ownership does not affect the company financial performance.
PELATIHAN ETIKA BISNIS, MANAJEMEN PEMASARAN DAN PEMBUKUAN SEDERHANA BAGI UMKM DI SWK TAMAN BUNGKUL Suwitho, Suwitho; Dian Palupi, Dian Palupi; Iswara, Ulfah Setia; Setyabudi, Teguh Gunawan
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 3 No 1 (2023): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/kreanova.v3i1.5419

Abstract

Kecamatan Wonokromo memiliki banyak sekali potensi ekonomi masyarakat khusunya dibidang kuliner yang harus terus digali untuk mencapai pertumbuhan ekonomi yang optimal. Upaya peningkatan perekomian masyarakat dilakukan dengan fokus pada usaha-usaha ekonomi kreatif yang terus berkembang. Pelaksanaan program pengabdian ini memiliki tujuan adalah untuk memberikan pelatihan serta pendampingan etika bisnis, manajemen pemasaran digital dan pembukuan sederhana untuk mendukung pelaporan keuangan usaha. Objek kegiatan pengabdian adalah para pelaku UMKM yang terdiri dari pengusaha makanan di Sentra Wisata Kuliner Taman Bungkul yang terus berinovasi dalam memasarkan produk baik secara konvensional maupun secara digital. Pemasaran digital melalui e-commerce (gojek, grab, dan shopee). Beberapa tahapan kegiatan implementasi pemasaran yakni survei lokasi Sentra Wisata Kuliner Taman Bungkul di Kecamatan Wonokromo, pelatihan dan pendampingan bagi UMKM di SWK Taman Bungkul Kecamatan Wonokromo, dan monitoring evaluasi atas implementasi manajemen pemasaran guna memperluas cakupan penjualan dan adanya jaminan keberlangsungan usaha di tengah tantangan persaingan dan semakin menggeliatnya perekonomian saat ini.
DETERMINAN NILAI PERUSAHAAN MANUFAKTUR DI INDONESIA Iswara, Ulfah Setia; Setyabudi, Teguh Gunawan; Susanti
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 1 (2022): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.586 KB) | DOI: 10.24034/jiaku.v1i1.5270

Abstract

This study aims to conduct an empirical test of the effect of leverage, profitability, and firm size on firm value. The valuation of the company's share price is based on the company's ability to generate profits. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange in the period 2018 to 2020. The sample companies were 126 companies using the purposive sampling method. The data analysis technique used multiple regression analysis. The results obtained that leverage has a significant positive effect on firm value. The use of borrowed funds to generate profits will increase the value of the company. Profitability as measured by Return on Assets has a significant effect in a positive direction on firm value. This shows that the greater the profit generated, the value of the company also increases. Another factor that has an influence on firm value is firm size. Firm size seen from the total asset value has a significant positive effect on firm value.
PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia) Kusumaningrum, Diyah Putri; Iswara, Ulfah Setia
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 3 (2022): Oktober
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v1i3.5509

Abstract

This research aimed to examine and analyze independent variables consisting of profitability, leverage, and firm size; on the dependent variable namely, firm value. The profitability was measured by Return On Asset (ROA), leverage was measured by Debt to Equity Ratio (DER), and firm size was measured by SIZE. Meanwhile, the firm value was measured by Price Book Value (PBV). The population was Food and Beverage companies that were listed on Indonesia Stock Exchange (IDX) during 2017-2021. The research was quantitative. Furthermore, the data collection technique used purposive sampling. In line with that, there were 14 companies as the sample and 70 data of observations. Additionally, the data analysis technique used multiple linear analysis. The result concluded that (a) profitability had a positive effect on firm value. It meant, that with good profitability, the companies could become a good prospect for investors in the future. Likewise, (b) leverage had a positive effect on firm value. This meant that higher leverage would increase the firm value which the investors liked. However, (c) firm size did not affect firm value since it could not be a profit consideration within companies.
THE EFFECT OF PROFITABILITY AND FIRM SIZE ON CAPITAL STRUCTURE Susanti, Susanti; Widyawati, Dini; Iswara, Ulfah Setia
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 2 (2023): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i2.5883

Abstract

This study aims to examine the effect of profitability and firm size on the company's capital structure. This research was conducted on 209 observation listed on the Indonesia Stock Exchange. This research is classified as a quantitative research. The research data used is in the form of information on financial report data and annual reports of manufacturing companies listed on the Indonesia Stock Exchange in the period 2017 to 2021. The data analysis technique uses multiple linear regression analysis. In assessing the company's capital structure using the Debt to Equity Ratio, profitability using the Return on Assets ratio and company size using the log of total assets. The results showed that profitability had a significant negative effect on capital structure. Companies that are able to generate profits in their operational activities will use retained earnings rather than increasing the company's debt. Meanwhile, firm size has a significant positive effect on capital structure. This shows that the larger the size of the company, the greater the operational needs of companies whose funding can come from debt.
Co-Authors Dian Palupi Dian Palupi, Dian Palupi Hartika, Novitania Mutiara Kusnarti, Alvie Kusumaningrum, Diyah Putri Lilis Ardini Muhammad Reza Pahlawan Nia , Nadia Rachma Palupi, Dian Putri, Anggi Neisya Permata Retnani, Endang Dwi Setyabud, Teguh Gunawan Setyabudi, Teguh Gunawan Shinta Setiadevi SUSANTI Susanti . Susanti Susanti susanti susanti Suwitho, Suwitho Teguh Gunawan Setyabudi Wahidahwati Wahidahwati Widyaningrum, Titik Widyawati, Dini