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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) 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 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)
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)
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)
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.
Co-Authors Dian Palupi Hartika, Novitania Mutiara Kusnarti, Alvie Lilis Ardini Muhammad Reza Pahlawan Palupi, Dian Putri, Anggi Neisya Permata Retnani, Endang Dwi Setyabud, Teguh Gunawan Setyabudi, Teguh Gunawan Shinta Setiadevi Susanti . Susanti Susanti susanti susanti Suwitho, Suwitho Teguh Gunawan Setyabudi Wahidahwati Wahidahwati Widyawati, Dini