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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang SEIKO : Journal of Management & Business YUME : Journal of Management Reswara: Jurnal Pengabdian Kepada Masyarakat EKONOMIKA45 Abdi Makarti Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi International Journal of Accounting, Management, and Economics Research : Ijamer International Journal of Business and Management Technology in Society (IJBMTS)
Enny Susilowati Mardjono
Fakultas Ekonomi Dan Bisnis Universitas Dian Nuswantoro
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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IMPLEMENTASI BREAK EVENT POINT SEBAGAI ALAT BANTU PERENCANAAN LABA UMKM PENGGUNA BAWANG MERAH KABUPATEN KENDAL Enny Susilowati Mardjono; Lilis Setyowati
RESWARA: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v4i1.2546

Abstract

UMKM pengguna brambang goreng diKabupaten Kendal, selaku mitra dari kegiatan kedaireka pengabdian kepada masyarakat memiliki kendala dalam menentukan laba usaha. Kendala pertama yaitu pengetahuan yang terbatas karena dalam mengorganisir dan mencatat pendapatan dan identifikasi biaya-biaya proses produksi masih menggunakan cara – cara konvensional. Kendala selanjutnya adalah dalam penentuan harga jual produk masih belum memperhitungkan fixed cost dan variable cost dan masih tercampur dengan biaya dan kebutuhan pribadi owner. Keterbatasan informasi dan pengetahuan dari mitra serta belum optimalnya binaan UMKM dengan lembaga resmi pemerintah. Untuk mengatasi kendala-kendala tersebut, dibuatlah pelatihan pengidentifikasian komponen biaya-biaya fixed cost dan variable cost serta depresiasi yang diperlukan dan pengakuan pendapatan pada waktu yang tepat untuk menentukan BEP guna  merencanakan laba yang tepat. Pengakuan Pendapatan dan Biaya dengan memperhitungkan kebijakan akuntansi dirancang berdasarkan kondisi proses usaha masing-masing bidang usaha UMKM. Sosialisasi mengenai identifikasi biaya dan pendapatan serta pembukuan UMKM yang benar sesuai standar akuntansi dan pendampingan pembukuan akuntansi serta penentuan Break Event Point (BEP) dilakukan agar mitra bisa mendapatakan laba riil untuk meningkatkan laba usahanya. Kerjasama dengan pemerintah dan perguruan tingi lewat kedaireka bertujuan membantu peningkatan pengembangan UMKM. Dari hasil evaluasi yang dilakukan dengan pengimplementasian Break Event Point (BEP) pada UMKM pengguna bawang merah dapat menentukan BEP yang tepat untuk meningkatkan laba bulanan tepat untuk peningkatan produksi UMKM dari tahun ke tahun
PENGELOLAAN KEUANGAN KOPERASI MENDUKUNG KEMANDIRIAN EKONOMI RAKYAT PADA PRA KOPERASI MAJU MAKMUR UNGARAN Juli Ratnawati; Anna Sumaryati; Enny Susilowati Mardjono
ABDI MAKARTI Vol 2, No 2 (2023): ABDI MAKARTI
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/abdimakarti.v2i2.508

Abstract

In an organization, an important component in creating accountability from the organization is the financial report. The financial information presented by the organization serves as a foundation for consideration in making decisions and is an element in carrying out organizational accountability effectively. Cooperatives are the pillars of the Indonesian economy. The government strongly encourages the growth and development of cooperatives because cooperatives have a noble aim for the welfare of their members. This community service aims to assist and provide training in preparing cooperative financial reports to partners, namely Pra Koperasi Maju Makmur Semarang Regency so that they can independently manage financial documents and present their financial reports for the internal and external interests of the cooperative. The implementation method is by providing understanding to the management and members of cooperatives regarding the types of financial reports, knowledge of cooperative laws and how to prepare cooperative financial reports in a structured manner. The results of the community service show that the training participants understand the preparation of comprehensive cooperative financial reports.
Impact of Whistleblowing System Between the Vousinas Fraud Hexagon Theory and Financial Statement Fraud Muhammad Rafi Raihan; Imang Dapit Pamungkas; Yulita Setiawanta; Enny Susilowati Mardjono
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 14, No 1 (2024): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.14.1.2024.114-135

Abstract

This study examines and analyses the impact of pressure, opportunity, rationalization, capability, ego, and collusion on financial statement fraud. Testing of the whistleblowing system variable is a moderating variable in the relationship between the fraud hexagon theory variable and financial statement fraud. Purposive sampling resulted in a total of 120 observation data. Data was collected from annual and sustainability reports from 68 state-owned enterprises on the Indonesia Stock Exchange (IDX) in 2019-2022. The data were processed and analyzed using WarpPLS 7.0 software. This research confirms that WBS can reduce the link between pressure and FSF and that pressure directly affects FSF. Any other variables cannot directly or indirectly influence financial statement fraud. The novelty of this research is the whistleblower system variable, which moderates the association between financial statement fraud and the factors of the fraud hexagon theory.
Pemilihan Minat Karier Konsultan Pajak: Dengan Mempertimbangkan Self Efficacy, Pertimbangan Pasar Kerja, Dan Pengetahuan Perpajakan Pada Mahasiswa Akuntansi Universitas Dian Nuswantoro Adellia, Putri Rahma; Purwantoro, Enny Susilowati Mardjono, Anna Sumaryati,
SEIKO : Journal of Management & Business Vol 7, No 1.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i1.7445

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis bagaimana pengaruh self efficacy, pertimbangan pasar kerja, dan pengetahuan perpajakan terhadap minat berkarier mahasiswa Akuntansi Universitas Dian Nuswantoro sebagai konsultan pajak. Pada penelitian ini sumber data yang digunakan adalah data primer. Pada penelitian ini sumber data yang digunakan adalah data primer. Metode pengumpulan data dilakukan dengan menyebarkan kuesioner kepada mahasiswa Akuntansi Universitas Dian Nuswantoro angkatan 2023/2024 semester 2 yang menempuh mata kuliah Praktik Perpajakan dan Akuntansi Pengantar 2. Teknik pengambilan sampel yang digunakan dalam penelitian ini menggunakan purposive sampling. Analisis data pada penelitian ini menggunakan model analisis regresi linear berganda. Sampel yang didapatkan adalah 115 mahasiswa. Data dianalisis dengan menggunakan SPSS Statistics 25. Hasil peneltian menunjukkan bahwa pertimbangan pasar kerja memiliki pengaruh terhadap minat mahasiswa Akuntansi untuk berkarier sebagai konsultan pajak. Sementara self efficacy dan pengetahuan perpajakan tidak berpengaruh terhadap minat mahasiswa Akuntansi untuk berkarier sebagai konsultan pajak. Kata Kunci : Self Efficacy, Pertimbangan Pasar Kerja, Pengetahun Perpajakan, Konsultan Pajak, Karier.
Pengaruh Pengetahuan Investasi, Modal Investasi, Dan Motivasi Investasi Terhadap Minat Investasi Di Pasar Modal (Studi Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro Semarang) Prasetyo, Dwiky Budhi; Enny Susilowati Mardjono, Ngurah Pandji Mertha Agung Durya, Bambang Minarso,
YUME : Journal of Management Vol 8, No 1.1
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i1.8133

Abstract

Penelitian ini dilakukan untuk menguji pengaruh pengetahuan investasi, modal investasi, dan motivasi investasi terhadap minat investasi di pasar modal studi pada mahasiswa Fakultas Ekonomi dan Bisnis Univestitas Dian Nuswantoro Semarang. Jenis penelitian ini adalah assosiatif dengan metode kuantitatif. Sampel dalam peneltian ini diperoleh dengan metode purposive sampling. Berdasarkan kriteria yang ada didapatkan 125 mahasiswa fakultas ekonomi dan bisnis yang menjadi sampel dalam penelitian ini yaitu mahasiswa tahun angkatan 2020 sebanyak 11 mahasiswa, 2021 sebanyak 68 mahasiswa, dan 2022 sebanyak 46 mahasiswa. Sumber data yang digunakan dalam penelitian ini adalah data primer dengan teknik analisis regresi linear berganda.  Pengolahan data penelitian dilakukan dengan menggunakan software SPSS 25. Berdasarkan hasil penelitian secara parsial motivasi investasi berpengaruh signifikan terhadap minat investasi. Sedangkan secara parsial dapat diketahui bahwa pengetahuan investasi dan modal investasi tidak berpengaruh signifikan terhadap minat investasi.
Pengaruh NPM, ROE, DER, dan Cash Ratio Terhadap Harga Saham Perusahaan Subsektor Telekomunikasi di Era Digital Shalsabila, Fanisha Putri; Septriana, Ira; Dian Festiana Hadi Saputro, Enny Susilowati Mardjono,
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.6060

Abstract

Perkembangan pesat Teknologi Informasi dan Komunikasi (TIK) terutama di industri telekomunikasi menjadi indikator dari era masyarakat digital di Indonesia. Penelitian yang dilakukan bertujuan untuk melakukan analisis empiris terkait pengaruh Net Profit Margin, Return On Equity, Debt to Equity Ratio, dan Cash Ratio terhadap harga saham pada perushaan subsektor telekomunikasi yang tercatat di BEI periode 2019-2022. Analisis regresi linier berganda diterapkan sebagai Metode analisis data dengan alat bantu yang dipakai yaitu SPSS (Statistical Package for Social Science) versi 25. Dalam penelitian ini diperoleh sampel sebanyak 10 perusahaan dengan menggunakan purpose sampling. Hasil penelitian menunjukkan bahwasanya Secara persial NPM, DER, dan Cash Ratio berpengaruh signifikan terhadap Harga Saham sedangkan ROE tidak berpengaruh signifikan terhadap Harga Saham kemudian Secara simultan variabel NPM, ROE, DER, dan Cash Ratio berpengaruh terhadap harga saham sebesar 44,9%. Kata Kunci: Net Profit Margin, Return On Equity, Debt to Equity Ratio, Cash Ratio, Harga Saham.
Role Of Eps As An Intervening Variable Between Profitability And Solvency Ratio On Stock Price Ajeng Puspitasari; Enny Susilowati Mardjono
Jurnal Telekomunikasi dan Informatika Lbh. 2 Àir. 1 (2024): June : International Journal Of Accounting, Management, And Economics Research
Publisher : Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/ijamer.v2i1.144

Abstract

The research was conducted with the aim of determining the role of Gross Profit Margin (GPM), Debt to Equity Ratio (DER), Return On Assets (ROA) in influencing Stock Prices with Earning Per Share (EPS) as an intervening variable. The population of this research uses the Property, Real Estate and Building Construction Sectors listed on the IDX for the 2021-2023 period. The sampling method uses purposive sampling, so that from a population of 166 companies, 107 companies were obtained that met the criteria. This research analysis tool is assisted by IBM SPSS version 20. The analysis technique used in this research is path analysis. The results of the study stated that ROA and EPS had a partial impact on stock prices, while other variables such as GPM and DER didn’t affect stock prices. DER and ROA contributed to EPS, while GPM didn’t contribute to EPS. The results of the Path Analysis stated that GPM didn’t have a significant effect on Stock Prices through EPS as an intervening. DER didn’t have a significant effect on Stock Prices through EPS as an intervening. ROA didn’t have a significant effect on Stock Prices through EPS as an intervening.
Do Tapping Box Technology Increase Local Taxes And District Own Source Revenue? RATNAWATI, JULI; Anna Sumaryati; Enny Susilowati Mardjono; Melati Oktafiyani
Jurnal Akuntansi Vol. 13 No. 3 (2023): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.13.3.216-228

Abstract

Taxes have a very important contribution to the state because they are the main income and a manifestation of community involvement in state spending which is regulated in laws. Local taxes as one of the many sources of District Own Source Revenue have a very important role in regional development. This local taxes collection and revenue must be maximized so that the resulting District Own Source Revenue will be maximized as well. The technological innovation or the use of Tapping Box has become an important part of taxes collection and revenue. The study aims to investigate restaurant taxes, the hotel taxes, and entertainment taxes on District Own OktafiyantiSource Revenue receipts mediated by the use of Tapping Box technology. The research took place in the Regional Finance Agency (BAPENDA) of Semarang Regency. This study uses a sample of 60 with 5 years of observation. The sample is the amount of taxes or income per month received from the Regional Taxes Information System then the acquisition of the collected data was analyzed using WarpPLS. The results show that the use of Tapping Box has proven to be able to strengthen the relationship between restaurant taxes and District Own Source Revenue and also the relationship between hotel taxes and District Own Source Revenue. On the other hand, the use of tapping boxes does not strengthen the relationship between the entertainment taxes and District Own Source Revenue. This indicates that the tapping box is often deactivated so that the entertainment business owner's income is not recorded every day, which causes the entertainment taxes paid to the local government to be not optimal.
Analisis Pengaruh Kinerja Keuangan dalam Memprediksi Financial Distress pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Mawarda, Aisa Senta; Enny Susilowati Mardjono; Ira Septriana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.7491

Abstract

The aim of this study is to analyze the impact of financial performance in predicting financial distress in banking companies listed on the Indonesia Stock Exchange from 2019 to 2023. This study examines 46 banking companies registered on the Indonesia Stock Exchange during the period. The sample consists of 28 companies selected using purposive sampling. Data analysis is conducted using multiple linear regression.
Pengaruh Thin capitalization, Ukuran Perusahaan, dan Kebijakan Dividen Terhadap Nilai Perusahaan Salma Nurhaliza Putri; Enny Susilowati Mardjono; Ngurah Pandji Mertha Agung Durya; Purwantoro
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.7787

Abstract

Firm value reflects investors' assessment of its achievements and performance. This research aims to investigate the impact of factors such as firm size, dividend policy, and thin capitalization on firm value. Using secondary data from 188 food & beverage industries listed on the Indonesia Stock Exchange between 2020 and 2022, this analysis focused on a sample of 72 companies. This analysis uses multiple linear regression analysis methods and classical assumption testing which includes normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, and hypothesis testing consisting of f test, t test, and r test. This study states that firm size, dividend policy, and thin capitalization all have an impact on firm value. Which can be concluded that the regression model developed complies with classical assumptions so that the data can be used. Overall, firm value is strongly influenced by its dividend policy, size, and thin capitalization. Based on the research, suggestions that can be given should include more moderator or intervening variables to support the hypothesis.
Co-Authors Abelinno Rizky Sectioazhari Abelinno Rizky Sectioazhari Adellia, Putri Rahma Ajeng Puspitasari Ananta Adi Firmansyah Anna Sumaryati Anna Sumaryati Arditya Dian Andika B. Andini Nugrahaning Wdhi Excellino Gegana Handoko Hermawan Triono Imang Dapit Pamungkas Ira Septriana Ira Septriana, Ira Juli Ratnawati Juli Ratnawati Lilis Setyowati Mawarda, Aisa Senta Melati Oktafiyani Muhammad Fietra Winandha Muhammad Rafi Raihan Ngurah Pandji Mertha Agung Durya Ngurah Pandji Mertha Agung Durya Nindiana Okta Auliya Prasetyo, Dwiky Budhi Purwantoro Purwantoro Ratna Herawati Salma Nurhaliza Putri Salma Nurhaliza Putri Saputro, Dian Festiana Hadi Shalsabila, Fanisha Putri Susanto, Aurelia Triono, Hermawan Yulita Setiawanta Yulita Setiawanta