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All Journal Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi JEBD Manivest: Jurnal Manajemen, Ekonomi, Kewirausahaan, Dan Investasi
Wiwin Wahyuni
Universitas Wijaya Kusuma Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering

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Pengaruh Aktivitas Bisnis Terhadap Nilai Perusahaan Lilik Mardiana; Wiwin Wahyuni; Sukamto Sukamto
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 18, No 2 (2022): October
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v18i2.2579

Abstract

The purpose of  research is to analyze the impact of business activities on firms in terms of working capital, receivables, and fixed assets. A manufacturing company listed on the Indonesian Stock Exchange. The population of this study was that of several manufacturing companies listed on the Indonesian Stock Exchange, and the sample was selected for inclusion based on data meeting 92 criteria. We used a randomized approach and regression analysis. The results show that working capital turnover, accounts receivable turnover and fixed assets turnover together affect the value of a company. But in reality, only part of the working capital has a significant impact on the company, while accounts receivable and fixed assets have no impact on the company's production. This is the first indication that companies that manage their operations (working capital in circulation) well have an impact on their share prices.
Pengaruh Harga Jual, Modal Sosial Dan Pengelolaan Keuangan Terhadap Pendapatan UMKM Di Wilayah Kecamatan Sambikerep Surabaya Barat Resita Devi Cahyani; Wiwin Wahyuni
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the influence of pricing strategy, social capital, and financial performance on the income of Micro, Small, and Medium Enterprises (MSMEs) in West Surabaya area. MSMEs play a vital role in the national economy but continue to face various challenges, such as inaccurate pricing, weak social capital, and poor financial record-keeping. This research adopts a quantitative approach using a survey method involving 95 MSME respondents. Data collection was carried out through a closed-ended questionnaire using a Likert scale. The independent variables include pricing strategy, social capital, and financial performance, while MSME income serves as the dependent variable. The data were analyzed using multiple linear regression to determine the partial and simultaneous effects of each variable. The findings of this study are expected to contribute theoretically to the development of MSME literature and provide practical recommendations for business actors and policymakers in enhancing income and sustainability of MSMEs.
Penerapan Laporan Keuangan Sesuai SAK Entitas Mikro Kecil Dan Menengah (Studi Kasus Pada Umkm Desa Giri Kec. Kebomas Kab.Gresik) Lilik Mardiana; Wiwin Wahyuni; Sukamto Sukamto
Manivest : Jurnal Manajemen, Ekonomi, Kewirausahaan, dan Investasi Vol. 1 No. 2 (2023): Desember, Manivest : Jurnal Manajemen, Ekonomi, Kewirausahaan, dan Investasi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/manivest.v1i2.68

Abstract

MSME players should know how to prepare financial reports using the accounting records they have. For the purposes of preparing financial reports, MSME players must know the data needed and the procedures for implementing a financial recording system so as to produce adequate financial reports. This internal financial information is the final result of accounting records that are useful by management for business development. MSMEs only carry out very simple records. Recording is only carried out for business income transactions received and disbursed, while transactions for electricity costs, supplies and transactions related to company operations are not recorded. The researcher aims to provide direction to MSME leaders in reading financial reports and other information contained, by creating and presenting financial reports in accordance with SAK EMKM. The method used by the author is qualitative. Researchers used interview techniques that included questions and answers when collecting data with MSME actors, direct observation and data collection for recording financial reports, documentation and analysis.
Co-Authors Lilik Mardiana Resita Devi Cahyani Sukamto Sukamto