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All Journal ProBank: Jurnal Ekonomi dan Perbankan BHIRAWA ADVANCE Equilibrium EBSJ Owner : Riset dan Jurnal Akuntansi Business Innovation and Entrepreneurship Journal FINANCIAL : JURNAL AKUNTANSI Darmabakti Cendekia: Journal of Community Service and Engagements Global Financial Accounting Journal SOLUSI IJECS: Indonesian Journal of Empowerment and Community Services Daengku: Journal of Humanities and Social Sciences Innovation Wasana Nyata Joong-Ki : Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Abdi Makarti WASANA NYATA Joong-Ki Indonesian Journal of Applied Accounting and Finance Joong-Ki Taawun: Jurnal Pengabdian kepada Masyarakat
Ika Swasti Putri
Universitas Dharma AUB Surakarta
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Veterinary Other

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The Effect of Financial Ratio Performance on Credit Distribution (Study on Commercial Banks in Indonesia for the 2020-2022 Period) Charakas, Nana Yohana; Putri, Ika Swasti
Economics and Business Solutions Journal Vol. 7 No. 2 (2023): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v7i2.7963

Abstract

The goal to be realized in this study is to provide partial or simultaneous empirical evidence of the effect of CAR, NPL, LDR, ROA, DPK on lending.  In this research using secondary data. The sample in this research amounted to 60 data using a purposive sampling technique. In analyzing the data using multiple linear regression analysis test, t test, F test and the coefficient of determination.  Relying on the results obtained in partial and simultaneous research CAR, NPL, ROA have a non-significant positive effect on lending, LDR, DPK have a significant positive influence on lending. The results of the calculation of the coefficient of determination are 99.2% while the remaining 0.8%.Keywords : Lending, CAR, NPL, LDR, ROA, DPK.
The Effect of Current Ratio, Return on Equity, And Company Size on Company Value in The Pharmaceutical Sector Putri, Ika Swasti; Octavia, Ayu Nurafni; Fitriani, Laili Nur; Bulqis, Tiara
Economics and Business Solutions Journal Vol. 7 No. 1 (2023): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v7i1.6769

Abstract

ABSTRACTThis study aims to determine the effect of the current ratio, return on equity, and firm size on firm value. The population of this study is pharmaceutical sub-sector companies listed on the IDX for the 2017-2021 period. Samples taken using the purposive sampling method resulted in 8 companies and 40 data. The analytical model used in this study is a multiple linear regression model. Data processing and analysis using multiple linear regression analysis using the SPSS version 25 application. The results of this study found that the current ratio, return on equity, and company size did not have a significant effect on firm value in pharmaceutical sub-sector companies listed on the IDX in 2017-2021.  Keywords: Current Ratio; Return On Equity; Firm Size; Firm Value;
Pelatihan Dan Pendampingan Akuntansi Berbasis Digital Bagi Pelaku Bisnis Dengan Aplikasi Catatan Keuangan Lilis Sulistyani; Ifah Lathifah; Ridwan Wahyudi; Ika Swasti Putri; Brm. Suryo Triono
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 2 No. 2: Mei 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v2i2.1564

Abstract

Pengabdian ini bertujuan untuk memberikan pelatihan dan pendampingan bagi pelaku bisnis tentang akuntansi berbasis digital di wilayah Karanganyar, khususnya di dusun Jengglong, desa Waru, kecamatan Kebakkramat, Kabupaten Karanganyar. Kegiatan pelatihan dan pendampingan proses akuntansi berbasis digital ini dilakukan dengan cara presentasi, diskusi dan simulasi. Sasaran dari kegiatan Pengabdian Kepada Masyarakat ini adalah bagi pelaku bisnis di dusun Jengglong, desa Waru, kecamatan Kebakkramat, Kabupaten Karanganyar. Solusi yang ditawarkan adalah para pelaku bisnis di dusun Jengglong, desa Waru, kecamatan Kebakkramat, Kabupaten Karanganyar sebagai wirausahawan/wirausahawati akan dapat menyusun laporan keuangan sederhana namun sudah berbasis teknologi. Kegiatan ini dimulai dengan membantu dalam memilih aplikasi akuntansi yang cocok, melatih proses pencatatan transaksi sampai dengan penyusunan laporan keuangan berdasarkan aplikasi akuntansi yang akan digunakan. Hasil yang diharapkan dari kegiatan ini antara lain para pelaku bisnis di dusun Jengglong, desa Waru, kecamatan Kebakkramat, Kabupaten Karanganyar dapat merekam tiap transaksi melalui aplikasi akuntansi yang akan digunakan sampai dengan menghasilkan laporan keuangan sesuai yang diinginkan. Tindak lanjut dari kegiatan ini yaitu akan dilakukan binaan dan pendampingan berkelanjutan, sehingga peserta pendampingan benar-benar dapat menggunakan aplikasi akuntansi untuk menjalankan bisnis atau usaha mereka secara mandiri.
Urban Farming sebagai Solusi Ekonomis dimasa Pendemi Covid-19 (di Kelurahan Gilingan , Kecamatan Banjarsari, Surakarta) Siti Hayati Efi Friantin; Ika Swasti Putri
TAAWUN Vol. 1 No. 02 (2021): TA'AWUN AUGUST 2021
Publisher : Pusat Penelitian Pengabdian Pada Masyarakat Sekolah Tinggi Ilmu Tarbiyah Al-Fattah Siman Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37850/taawun.v1i02.203

Abstract

During the Covid-19 pandemic, many are at home, many businesses are out of business. Everyone has experienced the impact of the Covid-19 pandemic. The country's economy has declined drastically, moreover the family economy has become uncertain and the body of the group has a low standard of living. The family income is getting smaller while the family expenses still have to be paid. Each family must think hard to survive in the uncertainty of the end of the Covid-19 pandemic. Therefore, saving costs for the family must start from self-initiative and if necessary this idea is transmitted to other communities. One of the economical solutions / family cost savings is Urban Farming. Urban Farming is urban farming by utilizing narrow land or around the yard of the house. The purpose of this activity is to save/economize family expenditures as well as urban farming training which is often called Urban Farming. As a result of this service, participants can apply Urban Farming in their surrounding environment to improve the family's economy The Cinderejo Kidul area, Gilingan Village, Banjarsari District was chosen as the location for this service activity because it is located not far from STIE AUB and has also been carried out regularly and continuously.
Pelatihan Dan Pendampingan Akuntansi Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah (SAK EMKM) Bagi Pedagang Ikan di Pasar Depok Surakarta Lilis Sulistyani; Ifah Lathifah; Ika Swasti Putri; Eko Madyo Sutanto
TAAWUN Vol. 2 No. 02 (2022): TA'AWUN AUGUST 2022
Publisher : Pusat Penelitian Pengabdian Pada Masyarakat Sekolah Tinggi Ilmu Tarbiyah Al-Fattah Siman Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37850/taawun.v2i02.304

Abstract

This service aims to provide training and accounting assistance based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) for Fish Traders in Depok Market, Surakarta. Training and mentoring activities for the accounting process based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) are carried out by means of presentations, discussions and simulations. The target of this Community Service activity is for Fish Traders at Pasar Depok Surakarta. The solution offered is that fish traders at Pasar Depok Surakarta as entrepreneurs will be able to compile simple financial reports based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). This activity begins by assisting in making proof of transactions, the process of recording transactions to the preparation of financial statements. The expected results of this activity include fish traders in the Depok Surakarta market being able to record each transaction into transaction receipts, being able to carry out manual books related to the accounting cycle and compiling financial reports from their business results on the basis of SAK EMKM. The follow-up to this activity is that continuous guidance and mentoring will be carried out, so that mentoring participants can actually prepare simple financial reports based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) as well as training in the use of simple excel-based accounting software that makes it easier for fish traders. in the Depok-Surakarta market in preparing financial statements.
Pelatihan Pemanfaatan Personal Branding dalam Digital Marketing untuk UMKM Siti Hayati Efi Friantin; Ika Swasti Putri
TAAWUN Vol. 3 No. 01 (2023): TA'AWUN FEBRUARY 2023
Publisher : Pusat Penelitian Pengabdian Pada Masyarakat Sekolah Tinggi Ilmu Tarbiyah Al-Fattah Siman Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37850/taawun.v3i01.362

Abstract

The COVID-19 pandemic has been declared reduced, although maintaining health protocols is still applied. The logical consequence of the ongoing needs of life, many business sectors have started to rise and start their business again. However, large-scale businesses have not recovered because during the pandemic many of them collapsed, went bankrupt and laid off many of their employees. It was SMEs (Micro, Small and Medium Enterprises) that could survive. However, to survive more safely, creative and innovative ideas are needed to reduce costs to be efficient. One way for creative and innovative ideas is to do marketing through the internet or often referred to as digital marketing. Digital marketing is now being popularly introduced and used in various business sectors. Digital marketing cuts costs a lot, including space, time, energy and promotional costs. Even people can sell without leaving the house. Therefore, this community service activity is interested in conducting training and mentoring for MSMEs with the theme "Training and Assistance in the Use of Personal Branding in Digital Marketing for MSMEs in Gilingan Village, Banjarsari District, Surakarta". Through this community service activity, we will provide a solution to this problem by providing HR Quality Improvement Training in Branding Strategies Through Digital Marketing for MSMEs. This service activity is carried out using a personal and group approach according to the needs and abilities of the participants and direct training at 6-month intervals. with the target output of scientific publications/print media (online). This community service activity has been carried out routinely and is part of the Tri Dharma of Higher Education: Education, Research and Community Service Activities
PERAN STRUKTUR MODAL, PROFITABILITAS DAN PENGUNGKAPAN LINGKUNGAN TERHADAP NILAI PERUSAHAAN Fajarsari, Hesti; Putri, Ika Swasti; Vernando, Alexander Nova; Kaharudin, Erlitawati; Wahyono, Anang Tri
Equilibrium: Jurnal Penelitian Pendidikan dan Ekonomi Vol. 21 No. 02 (2024): Equilibrium: Jurnal Penelitian Pendidikan dan Ekonomi
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/equi.v21i02.9707

Abstract

Abstrak Penelitian ini mengkaji hubungan antara struktur modal, profitabilitas, dan pengungkapan lingkungan terhadap nilai perusahaan pada sektor minyak dan gas yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Sampel penelitian terdiri dari 15 perusahaan dengan total 60 observasi. Pengumpulan data menggunakan data sekunder. Metode analisis yang digunakan adalah regresi linear berganda dengan pendekatan data panel. Hasil penelitian menunjukkan bahwa struktur modal dan profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan, sedangkan pengungkapan lingkungan tidak berpengaruh signifikan. Struktur modal yang optimal dapat meningkatkan nilai perusahaan dengan menyeimbangkan komposisi utang dan ekuitas, sehingga memberikan sinyal positif kepada investor terkait stabilitas keuangan perusahaan. Profitabilitas yang tinggi mencerminkan efisiensi operasional dan kemampuan perusahaan menghasilkan laba secara konsisten, yang pada gilirannya meningkatkan nilai perusahaan. Di sisi lain, pengungkapan lingkungan tidak berpengaruh signifikan, kemungkinan disebabkan oleh kurangnya standar yang konsisten dalam pelaporan informasi lingkungan serta pertimbangan manajer terkait biaya modal dan risiko informasi. Penelitian ini memberikan wawasan mengenai faktor-faktor yang mempengaruhi nilai perusahaan di sektor minyak dan gas, serta implikasinya bagi pengambilan keputusan manajerial dan investasi. Keterbatasan penelitian meliputi fokus pada satu sektor industri dan ukuran sampel yang terbatas, sehingga penelitian selanjutnya disarankan untuk memperluas cakupan sektor dan sampel, serta menggunakan metode pengumpulan data yang lebih beragam. Kata kunci: struktur modal; profitabilitas; pengungkapan lingkungan; nilai perusahaan; sektor minyak dan gas Abstract This study examines the relationship between capital structure, profitability, and environmental disclosure on the value of companies in the oil and gas sector listed on the Indonesia Stock Exchange for the 2019-2023 period. The research sample consisted of 15 companies with a total of 60 observations. Data collection using secondary data The analysis method used is multiple linear regression with a panel data approach. The results of the study show that capital structure and profitability have a significant positive effect on the company's value, while environmental disclosure has no significant effect. An optimal capital structure can increase the value of the company by balancing the composition of debt and equity, thereby giving a positive signal to investors regarding the company's financial stability. High profitability reflects the company's operational efficiency and ability to generate profits consistently, which in turn increases the company's value. On the other hand, environmental disclosure has no significant effect, likely due to the lack of consistent standards in environmental information reporting as well as managers' considerations regarding capital costs and information risks. This study provides insight into the factors that affect the value of companies in the oil and gas sector, as well as their implications for managerial and investment decision-making. The limitations of the research include focusing on one industry sector and limited sample size, so further research is recommended to expand the scope of sectors and samples, as well as use more diverse data collection methods. Keywords: capital structure; profitability; environmental disclosure; the value of the company; oil and gas sector
Analysis of National QR Code Payment Systems: Practices in 3 Developing Countries (Indonesia, Nigeria, and India) Asrihapsari, Andi; Putri, Ika Swasti; Anaege, Arinze E.
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 1 (2025): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v4i1.2539

Abstract

This study explores the payment system practices using national quick response codes (QR codes) in three developing countries—Indonesia, India, and Nigeria—which are members of the World Trade Organization (WTO). Using a systematic literature review (SLR) approach guided by the PRISMA 2020 protocol, this study analyzed 15 peer-reviewed articles to examine the implementation of QR code-based payment systems. Specifically, the review evaluated trends in national policy practices, geographical focus, research methodologies, journal classifications, and theoretical frameworks employed. Although the study adopted a qualitative SLR methodology, it drew analytical insights from the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology (UTAUT). A key finding reveals that national QR code payment systems have been implemented in Indonesia (QRIS), India (BharatQR), and Nigeria (NQR). The goal of implementing national QR code systems is to support financial inclusion, transaction efficiency, and the transition to a cashless society. This study identifies a research gap related to security issues, data privacy, and the macroeconomic impact of QR code payments. This study provides direction for future studies by recommending a mixed-methods approach, cross-cultural exploration, and review of national policies as part of developing an inclusive and sustainable digital payment system.
PENGARUH RETURN ON ASSET (ROA), RETURN ON EQUITY (ROE), DAN EARNING PER SHARE (EPS) TERHADAP HARGA SAHAM Hidayati, Lisa Nur; Friantin, Siti Hayati Efi; Putri, Ika Swasti
Solusi Vol. 20 No. 3 (2022): July
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v20i3.5809

Abstract

Penelitian ini bertujuan untuk mengetahui dan memberikan bukti empiris bahwa Return On Asset, Return On Equity, dan Earning Per Sheare berpengaruh signifikan terhadap harga saham pada perusahaan telekomuniksi yang terdaftar di BEI pada tahun 2013-2020. Data yang digunakan berupa laporan keuangan tahunan Perusahaan Telekomunikasi yang dijadikan sampel dalam penelitian dengan periode waktu tahunan serta data statistic mengenai indikator ekonomi. Sampel penelitian ini ditentukan dengan menggunakan metode purposive sampling sehingga diperoleh 4 perusahaan. Jenis data yang digunakan adalah data sekunder. Metode analisis yang digunakan adalah regresi linear berganda yaitu, uji asumsi klasik, dan uji hipotesis. Hasil penelitian menunjukkan bahwa secara parsial variabel Return On Asset berpengaruh negatif dan tidak. Variabel Return On Equity berpengaruh Positif dan signifikan. Earning Per Share berpengaruh Positif dan. Secara simultan Return On Asset, Return On Equity dan Earning Per Share berpengaruh positif dan signifikan terhadap harga saham.  Kata Kunci : Harga saham, Return On Asset, Return On Equity, dan Earning Per Share
ANALISIS KUALITAS PENAWARAN (IPO) DAN DEBT TO EQUITY RATIO (DER) TERHADAP VOLUME PERDAGANGAN DI BURSA EFEK INDONESIA (BEI) SEBELUM COVID 19 Efi Friantin, Siti Hayati; Putri, Ika Swasti; Sagita, Yanian Purwa
Solusi Vol. 20 No. 4 (2022): October
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v20i4.5949

Abstract

Pada penelitian ini menarik karena berfokus mempelajari pengaruh variabel independen Underpricing IPO dan Debt To Equity Ratio terhadap variabel dependen Volume Perdagangan di bursa efek indonesia dengan periode pengamatan 2016- 2019, periode sebelum covid -19. Periode ekonomi yang masih nomal.   Populasi yang digunakan adalah  perusahaan properti dan industri yang melakukan IPO tahun 2016-2019  di bursa efek Indonesia. Metode penelitian kuantitatif  menjadi pilihan  dengan teknik sampel yang digunakan adalah Purposive Sampling. Metode analisis yang digunakan pada pengujian variabel pada penelitian ini adalah statistik       deskriptif, uji asumsi klasik dan analisis regresi linier berganda.  Hasil pada penelitian ini adalah adanya pengaruh tidak signifikan antara variabel independen Underpricing IPO terhadap Volume Perdagangan dan adanya pengaruh signifikan antara variabel Debt To Equity Ratio terhadap Volume Perdagangan.Kata kunci :Underpricing IPO; Debt to  Equity  Ratio; Volume Perdagangan
Co-Authors Amalia, Naini Rizka Anaege, Arinze E. Andi Asrihapsari, Andi Anggoro Panji Nugroho Arief Budhi Dharma Aryanto, Dino Ayu Nurafni Octavia Bambang Sutopo BRM Suryo Triono Bulqis, Tiara Charakas, Nana Yohana Desy Istiyowati Dino Aryanto Dwi Wahyuningsih Eko Madyo Sutanto Eko Madyo Sutanto Endang Saryanti Fajarsari, Hesti Fitriani, Laili Nur Friantin, Siti Hayati Efi Hanif Safika Rizky Hidayati, Lisa Nur Ifah Lathifah Ifah Lathifah Kaharudin, Erlitawati Lilis Sulistyani Lilis Sulistyani Mulyadi Mulyadi Restyandra Lavinia Fujianto Ridwan Wahyudi Rina Ani Sapariyah Rizky, Hanif Safika Sagita, Yanian Purwa Siti Hayati Efi Friantin Siti Hayati Efi Friantin Siti Hayati Efi Friantin Siti Hayati Efi Friantin Siti Hayati Efi Friantin Siti Hayati Efi Friantin Siti Hayati Efi Friantin, Siti Hayati Tri Nurdyastuti Umi Hanifah Vernando, Alexander Nova Wahyono, Anang Tri Widiastutik, Rika Nur wiguna, Ratu aghnia raffaidy Wijaya, Nur Rizki Yuniatin Trisnawati DKW