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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Manajemen Terapan dan Keuangan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ilmiah Akuntansi dan Humanika Akuisisi : Jurnal Akuntansi Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Akuntansi JURNAL MANAJEMEN MOTIVASI Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi EKONOMIS : Journal of Economics and Business JURNAL PENDIDIKAN TAMBUSAI JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Analisa Akuntansi dan Perpajakan Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Aplikasi Akuntansi Jurnal Ilmiah Akuntansi dan Finansial Indonesia JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) BALANCE Jurnal Akuntansi dan Bisnis International Journal of Economics Development Research (IJEDR) Jurnal E-Bis: Ekonomi Bisnis Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit AKMENIKA Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Kontigensi: Jurnal Ilmiah Manajemen INVOICE : JURNAL ILMU AKUNTANSI CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Journal of Comprehensive Science Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi dan Bisnis Digital Innovative: Journal Of Social Science Research Jurnal Akuntansi Manado (JAIM) JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Jurnal Ekonomi Bisnis Antartika Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Proceeding of International Conference on Humanity Education and Society
Teguh Erawati, Teguh
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Pengaruh Investment Opportunity Set, Sustainability Reporting dan Corporate Governance terhadap Nilai Perusahaan pada Perusahaan Manuaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Erawati, Teguh; Handayani, Lia
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 8 No 3 (2024): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v8i3.28030

Abstract

The purpose of this study is to describe the effect of investment opportunity set and sustainability reporting on firm value with corporate governance as a moderation variable. This research model is quantified by the population of this study as a manufacturing company listed on the Indonesia Stock Exchange 2019-2022. Samples were purposively determined, totaling 116 manufacturing companies. Data is secondary, data is taken from www.idx.co.id . Data analysis uses multiple regression analysis, autocorrelation, F test, R² test and t test. The research results include 1) ) investment opportunity sets have a positive effect on firm value, 2) sustainability reporting has a positive effect on firm value, 3) corporate governance that proxies managerial ownership has a positive effect on firm value
Pengetahuan Akuntansi Dan Kinerja UMKM Gerabah Kasongan Bantul Erawati, Teguh; Damawati, Nur Alfina
Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i2.1169

Abstract

Propose of this study wasito determine howiloan andiaccounting expertiseiaffected the performance of SMEs producing ceramics in Bantul. Pottery SMEs in Kasongan, Bantul, served as the research sample for this study, which employed hypothesis testing. Simple random sampling is the methodology employed in the sampling. The test findings demonstrate that accounting knowledge has a favorable impact on UMKM performance. Pottery Kasongan, or the idea that UMKM will perform better with sound accounting understanding. The second finding is that the availability of credit has a favorable impact on MSE performance, indicating that MSMEs will perform better if credit is more easily accessible. Theipurpose ofithis studyiis to offer resources forienhancing MSMEs'iperformance.
PENGELOLAAN KEUANGAN MAHASISWA, TRI-KON DAN LITERASI KEUANGAN Erawati, Teguh; Kaka, Novita Elsa
Jurnal Manajemen Terapan dan Keuangan Vol. 13 No. 04 (2024): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v13i04.33377

Abstract

Tujuan dari penelitian ini untuk membuktikan Pengaruh Literasi Keuangan dan Ajaran Trikon Terhadap Perilaku Pengelolaan Keuangan Mahasiswa. Populasi dan sampel dalam penelitian ini merupakan mahasiswa Akuntansi Universitas Sarjanawiyata Tamansiswa yang berjumlah 110 responden. Metode pengumpulan data menggunakan penyebaran kuesioner. Analisis uji kualitas data menggunakan uji validitas dan uji reliabilitas. Teknik analisis data menggunakan uji asumsi klasik, uji normalitas, uji multikolonieritas, dan uji heterokedastisitas. Uji hipotesis menggunakan uji T, uji F, dan uji R2 melalui program SPSS versi 23. Hasil dari penelitian menunjukkan bahwa literasi keuangan berpengaruh positif dan signifikan terhadap perilaku pengelolaan keuangan mahasiswa. Ajaran Trikon berpengaruh positif dan signifikan terhadap perilaku pengelolaan keuangan mahasiswa. Secara simultan, literasi keuangan dan ajaran Trikon berpengaruh positif dan signifikan terhadap perilaku pengelolaan keuangan mahasiswa.
Profitabilitas Terhadap Integrated Reporting Dengan Good Corporate Government Sebagai Variabel Moderasi Erawati, Teguh; Kurniawan, Zahrina Lucia
Jurnal E-Bis Vol 8 No 2 (2024): Vol. 8 No.2 2024
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v8i2.1836

Abstract

Penelitian ini dilatarbelakangi adanya manipulasi laporan keuangan. yang mengurangi kepercayaan publik. Penelitian ini bertujuan menguji apakah pengaruh profitabilitas terhadap integrated reporting, serta menguji apakah pengaruh good corporate government dapat untuk memoderasi profitabilitas terhadap integrated reporting pada perusahaan manufaktur yang terdaftar di BEI pada tahun 2019-2021.Penelitian mengambil sampel pada perusahaan manufaktur yang terdaftar di BEI pada tahun 2019-2021. Metode pengambilan sampel ialah memakai purposive sampling. Sampel yang diperoleh ialah 44 perusahaan manufaktur yang terdaftar di BEI. Data analisis berjumlah 118 dengan memakai uji asumsi klasik serta uji MRA dengan aplikasi SPSS 23. Hasil penelitian memperlihatkan jika profitabilitas berpengaruh terhadap integrated reporting, namun good corporate government memperlemah moderasi profitabilitas terhadap integrated reporting.
Integrated Reporting = Umur Perusaahan dan Kepemilikan Manajerial Erawati, Teguh; Utami, Widiyanti Ari Setiowati
JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Vol 3, No 1 (2025): Februari 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jamparing.v3i1.3196

Abstract

Tujuan dilaksanakannya penelitian ini yakni moderasi dari kepemilikan manajerial pada pengaruh yang diberikan umur perusahaan terhadap integrated reporting. Laporan keuangan perusahaan yang terus berkembangan sehingga menghasilkan model pelaporan baru yang dikenal sebagai "Integrated Reporting” yang merupakan solusi untuk menanggapi kebutuhan akan cara baru dalam mengukur dan mengkomunikasikan penciptaan nilai perusahaan secara holistik. Studi ini menggunakan metode kuantitatif dengan objek penelitian yakni perusahaan yang tergabung dalam sub sector makanan dan minuman yang tergabung di BEI tahun 2020- 2022. Pengambil sampel dilakukan dengan metode purposive sampling sehingga diperoleh sampel sebanyak 69 perusahaan. Analisis data penelitian ini menggunakan Moderated Regression Analysis. Temuan penelitian ini menunjukkan bahwa: (1) Hipotesis pertama didukung yang berarti umur perusahaan berpengaruh terhadap integrated reporting pada perusahaan sub sektor makanan dan minuman yang tergabung pada BEI tahun 2020-2022. Pengaruh yang diberikan umur perusahaan bersifat positif dan signifikan, sehingga semakin lama umur perusahaan maka semakin baik integrated reporting yang dilakukan perusahaan. (2) Hipotesis kedua didukung yang berarti kepemilikan manajerial memoderasi pengaruh yang diberikan umur perusahaan pada integrated reporting. Moderasi yang diberikan oleh kepemilikan manajerial bersifat memperkuat sehingga dengan adanya kepemilikan manajerial yang terorganisir dengan baik maka semakin memperkuat pengaruh umur perusahaan terhadap integrated reporting.
Analisis Likuiditas, Leverage, dan Aktivitas pada PT. Gudang Garam Tbk Listyawati, Reni; Erawati, Teguh; Shafira, Maghfirotus; Taufiqurrahman; Nana, Skolastika Clarisa; Bria, Amanda Serli
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 5 No. 1 (2025): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53866/jimi.v5i1.685

Abstract

This study aims to analyze the financial performance of PT Gudang Garam Tbk during the 2019-2023 period through a financial ratio approach, including liquidity ratios, leverage, and activities. The liquidity ratio in the analysis uses the Current Ratio to evaluate the company's ability to meet short-term obligations. The leverage ratio is analyzed using the Debt to Equity Ratio (DER) to assess the level of debt utilization in the company's capital structure. Meanwhile, the activity ratio is analyzed using Turn Asset Turn Over (TATO) to measure the efficiency of assets in generating income. The results of this study show that the average current ratio of 216 reflects good liquidity. The average DER of 49% indicates a sound financial structure, with the lowest leverage ratio in 2020 at 34% and stable in the range of 52%-53% the following year. The average TATO of 1.39 is slightly below the industry standard of 1.40, indicating a fairly good efficiency in the use of assets, where the TATO drops to 1.29. This study provides a comprehensive overview of PT Gudang Garam Tbk's financial condition and its implications for the company's business sustainability amid the challenges of the cigarette industry faced with strict regulations, competition for alternative products, and changing consumer preferences. This result is expected to be a reference for stakeholders in making strategic decisions to increase the company's competitiveness in the future
Analisis Rasio Profitabilitas dan Solvabilitas Pada Kinerja Keuangan PT Astra International Tbk Tahun 2021-2023 Listyawati, Reni; Erawati, Teguh; Aulia, Haici Audi; Prasetyaningrum, Dita; Andriyani, Andriyani; Riantobi, Apolonaris Rou
Jurnal Ekonomi Bisnis Antartika Vol. 3 No. 1 (2025): Juni
Publisher : Antartika Media Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70052/jeba.v3i1.671

Abstract

Penilaian tingkat keuangan suatu perusahaan dapat dilakukan dengan menganalisis laporan keuangan perusahaan secara menyeluruh. Oleh karena itu, penelitian ini dilakukan untuk mengetahui kinerja keuangan pada PT Astra International Tbk dengan menggunakan rasio profitabilitas dan solvabilitas. Metode yang digunakan adalah analisis deskriptif dan kuantitatif, dimana data yang dianalisis berupa angka-angka dari laporan keuangan PT Astra International Tbk dari periode 31 Desember 2021 hingga 31 Desember 2023. Hasil penelitian ini menunjukan bahwa kinerja keuangan dari segi analisis profitabilitas dengan menggunakan rasio Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA) dan Return on Equity (ROE) menunjukkan bahwa perusahaan dikategorikan kurang baik dalam menghasilkan laba. Sementar itu, dari segi rasio solvabilitas, analisis menggunakan Debt to Asset Ratio (DAR) menunjukkan bahwa kinerja keuangan dikategorikan kurang baik. Di sisi lain, pengukuran dengan menggunakan rasio Debt to Equity Ratio (DER) menunjukkan kinerja perusahaan dikategorikan baik.   Assessment of the financial level of a company can be done by analyzing the company's financial statements as a whole. Therefore, this study was conducted to determine the financial performance of PT Astra International Tbk using profitability and solvency ratios. The method used is descriptive and quantitative analysis, where the data analyzed are numbers from the financial statements of PT Astra International Tbk from December 31, 2021 to December 31, 2023. The results of this study indicate that financial performance in terms of profitability analysis using the Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA) and Return on Equity (ROE) ratios shows that the company is categorized as poor in generating profits. Meanwhile, in terms of solvency ratios, analysis using the Debt to Asset Ratio (DAR) shows that financial performance is categorized as poor. On the other hand, measurement using the Debt to Equity Ratio (DER) shows that the company's performance is categorized as good.
Student Financial Management Behavior: Factors Potential Santus, Antonius; Erawati, Teguh
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 4 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i4.6043

Abstract

Financial behavior is an individual's ability to manage (planning, budgeting, checking, managing, controlling, disbursing, and storing) daily finances is one of the most talked about. This research focuses on "Student Financial Management Behavior: This study aims to determine the effect of lifestyle variables and self-awareness on student financial management behavior at Sarjanawiyata Tamansiswa University in Yogyakarta. This research is quantitative and conducted using survey method.  Primary data in this study were obtained through Google Forms and 100 respondents with convenience sampling technique. The technique used to test the proposed model is multiple linear regression analysis and processed using SPSS 25. The results show the direct influence of lifestyle and self-awareness on the financial management behavior of students at sarjanawiyata tamansiswa university. The lifestyle of students is very varied so that financial management behavior also varies depending on their perception of control over financial decisions while low self-awareness requires special attention from parents to improve student financial management.
Minat Berwirausaha Mahasiswa : Pemahaman Kemajuan Teknologi E-Commerce Dan Pemahaman Marketplace Erawati, Teguh; Cahyaningsih, Fitri
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 9 No 1 (2025): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v9i1.26027

Abstract

The influence of the industrial revolution 4.0 on the economy can be seen from the convenience offered by technological systems in the fields of trade and services. Nowadays, people can make transactions anytime and anywhere via the internet and electronically which results in increased efficiency and productivity as the background for carrying out this research. This research was carried out to find out how much influence understanding advances in e-commerce technology and understanding the marketplace has on students' interest in entrepreneurship in the Accounting Study Program at Bachelorwiyata Tamansiswa University. The method used is a quantitative method and convenience sampling technique. The sample used was 140 respondents, namely students of the Accounting Study Program at Bachelorwiyata Tamansiswa University. Data were collected using a questionnaire using a Likert scale, then processed and analyzed using SPSS version 25. The analysis techniques used were descriptive analysis, classical assumption tests, partial (t), simultaneous (F), and coefficient of determination (R2). The test results prove that there is a significant influence between understanding advances in e-commerce technology and understanding the marketplace on students' entrepreneurial interest. Students of the Accounting Study Program at Bachelorwiyata Tamansiswa University should not compete to find work after graduating from college, but can become entrepreneurs to open up employment opportunities and reduce the number of unemployed in Indonesia
Analisis Profitabilitas dan Likuiditas pada PT Pertamina Geothermal Energy Tbk. Erawati, Teguh; Listyawati, Reni; Adelvia , Adelvia; Vika Maharani, Erliana; Bule, Ratnawati; Novantri Wae, Florentina
EKONOMI DAN BISNIS DIGITAL Vol 3 No 3 (2024): JURNAL EKONOMI DAN BISNIS DIGITAL
Publisher : SMARTINDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58765/ekobil.v3i3.228

Abstract

This research aims to analyze the level of profitability and liquidity of PT Pertamina Geothermal Energy Tbk. as one of the geothermal energy companies listed on the Indonesia Stock Exchange in the 2021-2023 period. The research uses a quantitative descriptive approach by utilizing secondary data in the form of company financial reports. The financial ratios analyzed include Current Ratio, Quick Ratio, Cash Ratio, Net Profit Margin (NPM), Return On Equity (ROE), and Return On Assets (ROA). The results of the analysis show an increase in the company's financial performance, especially in 2023, where the Current Ratio reached 353.65%, indicating very good liquidity, as well as an NPM of 40.26%, which reflects the company's operational efficiency in generating profits. This research contributes to stakeholders, such as management and investors, in understanding the company's financial condition and making strategic decisions for future business sustainability.
Co-Authors Adelvia , Adelvia Afdatil, Afdatil Afri yanto, Afri Al Ghafuur, Feby Andriyani Andriyani Anita Primastiwi Arsanti, Adisty Putri Aulia, Haici Audi Ayu Wulandari, Agustina Bambang Moertono Setiawan Bria, Amanda Serli Bule, Ratnawati Bulu, Vincensia Adelia Cahyaningsih, Fitri Cindy Pratiwi, Cindy Damawati, Nur Alfina De Kasi, Angelia Alfanny Dewi Kusuma Wardani Dian Lestari Palambah Febriyani, Rahma Fuadhillah Kirana Putri Gadi Rara, Wiwin Leona Grediani, Evi Hadri Kusuma Handayani, Sri Hanifah, Rizka Nur Harun, Silvana Hidayaningtyas, Mutiara Nur Ifah Rofiqoh Janah, Safira Miftahul Jannah, Izzhatul Jega, Beatrix Yarsilva Kaka, Novita Elsa Kaleka, Frischa Aprilia Kariyah, Isbah Kul Kasih, Dwicky Putra Kumala Devi, Cynthia Kurniawan, Zahrina Lucia Kusuma, Amalia Lintang Ayu Nur Landing, Yoflantinus Wiranto Larazasti, Grisella Lende, Yeni Nuryati Lia Handayani, Lia Listyawati, Reni Losor, Elisabeth Lusitania Lota Mangesti, Citra Ari Mbiliyora, Dersiani Muda Rondi, Kresensia Mutmainah Mutmainah Nahak, Maria Kristianti Rika Nana, Skolastika Clarisa Nisa, Ila Faizun Novantri Wae, Florentina Nur Anita Chandra Putry Nur Anita Chandra Putry, Nur Anita Chandra Nur Wening, Nur Orolaleng, Novitaria Dae Palambah, Dian Lestari Pandia, Salsabilah Putri Pawestri, Riranti Desinta Prabadianti, Elisabet Prasetyaningrum, Dita Puterisari, Dwi Utami Putra, Mohamad Abiyyu Putri, Fuadhillah Kirana Putri, Nur Anita Chandra Rahayu, Apri Ani Riantobi, Apolonaris Rou Riu, Maria Guilhermina Funan Guterres Santus, Antonius sari, lia indah Seku Wea, Angela Yuanita Seran, Aprilis Elisabeth Setyaningrum, Lisna Shafira, Maghfirotus Siang, Yung Sinaga, Benget Sardo Souwakil, Kurniawan Sri Ayem Stefania Dai Suban Sumaningsih, Dwi Astuti Suryanti Taufiqurrahman Triono, Bangkit Usman Efendi Utami, Widiyanti Ari Setiowati Veronika, Dea Anggita Vika Maharani, Erliana Y Tanggu, Ade Asriny