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All Journal Jurnal Ekonomi Abdimas Journal of Accounting and Investment AKUNTANSI DEWANTARA JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI EKUITAS (Jurnal Ekonomi dan Keuangan) Eksis: Jurnal Riset Ekonomi dan Bisnis JURNAL MUTIARA AKUNTANSI Journal of Sustainable Tourism and Entrepreneurship Jurnal Ekonomi Jurnal Bisnis dan Kewirausahaan Empowerment Society Abdimas Awang Long: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Literasi Akuntansi Bussman Journal : Indonesian Journal of Business and Management The Academy Of Management and Business (TAMB) Journal of Artificial Intelligence and Digital Business Jurnal Keuangan dan Bisnis Jurnal RAK (Riset Akuntansi Keuangan) Journal of Innovative and Creativity SURAKARTA ABDIMAS JOURNAL Jurnal Akuntansi Inovatif KIC SENMEA "Indonesian Journal of Devotion and Empowerment (IJDE) "

Indrian Supheni

Sekolah Tinggi Ilmu Ekonomi Nganjuk

Author-ID : 621552

Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Pengaruh Likuiditas, Risiko Kredit Dan Pemulihan Ekonomi Nasional Dimasa Pandemi Covid-19 Terhadap Profitabilitas Bank Perkreditan Rakyat (BPR) Se BAKORWIL 1 Periode 2020-2021 Indrian Supheni; Hermiliani Olpah; Rohmatul Khusnan; Budiono Budiono
The Academy Of Management and Business Vol 1, No 2 (2022): Juni
Publisher : Edumedia Solution

Rural Banks (BPR) are banks whose role is to collect and distribute funds to the public. The main objective of BPR is to gain profitability. The researcher aims to determine the effect of liquidity (LDR), credit risk (NPL), the recovery of the National Economy during the Covid 19 pandemic on profitability (ROA) at BPRs throughout the East Java Regional Coordinating Board during the 2020-2021 period. The research method uses a descriptive quantitative approach. A population of 53 BPRs registered with the OJK are located in Bakorwil I East Java. The sampling technique using purposive sampling obtained 34 companies that meet the criteria. The data used by the researcher is secondary data for the quarterly financial statements for the 2020-2021 period. The data analysis technique used the normal distribution test as the main prerequisite and the multiple linear regression analysis test. Based on statistical evidence, the researcher concludes that the liquidity variable (LDR) and national economic recovery during the Covid 19 pandemic have a significant effect on profitability (ROA) at BPRs throughout the East Java Regional Coordination Board for the period 2020-2021. Meanwhile, credit risk (NPL) cannot have a significant effect on profitability (ROA) at BPRs throughout the East Java Regional Coordination Board for the period 2020-2021.

MARKET REACTION TO EARNINGS MANAGEMENT AND THE ROLE OF AUDIT QUALITY: EVIDENCE FROM INDONESIA Ratnaningrum Ratnaningrum; Indrian Supheni; Risma Nurhapsari
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/ekonomi.v12i02.1615

This study aims to determine whether the earnings management influences market reaction and whether audit quality moderates the relationship between earnings management and market reactions. The research sample has 115 manufacturing companies that go public in Indonesia Stock Exchange listed in 2013 – 2015 so that the number of samples (n) = 345 observations. Discretionary accruals are used to gauge the earnings management.. This study uses boostrap test to examine the hypothesis. The result shows that earnings management affects the market reaction positively. So it indicates if the market still gives a positive reaction to the report that generates earnings even though it contains earnings management. The interaction between book value equity and audit quality has a significant positive effect on the relationship between earnings management and market reaction.

Analisis Faktor-Faktor Yang Mempengaruhi Penggunaan Informasi Akuntansi Berbasis E-Commerce pada UMKM (Studi Kasus pada Usaha Mikro, Kecil, dan Menengah di Kabupaten Wonogiri) Sulistya Sulistya; Rohwiyati Rohwiyati; Indrian Supheni
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 10 No 2 (2022): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/ojsmadani.v10i2.142

MSMEs are one of the business pillars that have an important role in the ‎Indonesian economy as evidenced by their contribution to GDP of 61.07% or ‎equivalent to 8,573.89 trillion rupiahs. In this all-digital era, MSME activities are ‎already using e-commerce in the transaction process. One of the things that affect ‎the performance of MSMEs is the recording of financial accounting related to ‎business decision-making such as investment and so on. Accounting knowledge, ‎business scale, and education level of MSME business owners are factors that ‎influence the use of e-commerce-based accounting information in MSMEs. The purpose of this ‎study was to find out the influence of knowledge, business scale, and level of ‎education on the use of e-commerce-based accounting information in MSMEs. ‎The data analysis method used was multiple linear analysis with a sample of ‎MSMEs that have used e-commerce-based accounting information in Wonogiri ‎Regency. The results obtained were the significance value of accounting ‎knowledge was 0.006 <0.05, which means this variable had a significant and ‎positive influence on the use of e-commerce-based accounting information. The ‎significance value of the business scale was 0.000 <0.05, which means this ‎variable had a significant and positive influence on the use of e-commerce-based ‎accounting information. The significance value of education level was 0.000 ‎‎<0.05, which means this variable had a significant and positive influence on the ‎use of e-commerce-based accounting information. The conclusion obtained is that ‎the three variables, namely accounting knowledge, business scale, and level of ‎education had a significant and simultaneous influence on the use of e-commerce-‎based accounting information with a significance value of 0.000 <0.05.‎

PERAN CORPORATE SOCIAL RESPONSIBILITY BANK JATIM CABANG NGANJUK TERHADAP PEMBERDAYAAN MASYARAKAT DI KABUPATEN NGANJUK Indrian Supheni; Ambarwati Ambarwati; Dwi Puji Rahayu
Jurnal Keuangan dan Bisnis Vol. 19 No. 1 (2021): Jurnal Keuangan dan Bisnis Volume 19 No. 1, Edisi Maret 2021
Publisher : Catholic University Musi Charitas

This study aims to examine whether there are economic, social, and environmental aspect effects of Bank Jatim's CSR program on community empowerment partially or simultaneously. The data were collected through interviews and questionnaires involving a population of 130 recipients of Bank Jatim CSR assistance. The probability sampling technique with the Slovin formula was used to obtain 98 samples of the study. Multiple linear regression with t-test (partial) and f-test (simultaneous) from SPSS 2.1 was an analytical instrument to analyze this study. The result of the t-test shows that the economic and social aspects have significant positive effects on community empowerment, while the environmental aspect did not have any significant effect on community empowerment. The result of the f-test reveals that social, economic, and environmental aspects have significant effects on community empowerment.

Faktor-Faktor Yang Mempengaruhi Kesehatan Waktu Pelaporan Keuangan Pada Perusahaan Costumer Goods Gibran Ramadhan; Dwi Puji Rahayu; Bambang Suroso; Indrian Supheni; Wina Aprilia Purnamasari
Jurnal Literasi Akuntansi Vol 3 No 1 (2023): Maret 2023
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v3i1.41

In this study, the researcher aimed at analyzing the effectt of profitabilityy, capitall structuree and leveragee on the capitall structuree off the mining sektor listed on the Indonesiaa Stockk Exchangee (IDX) for the 2016-2019 period.The research method used is a quantitative approach by involving 54 companies. The samplingg techniquee usedd is purposivee samplingg obtainedd a samplee off 28 companiess that meet the criteria. Data were analyzed according to defined operational definitions

Analisis Pengaruh Current Ratio dan Net Profit Margin terhadap Harga Saham Pada Perusahaan Jasa Sub Sektor Perdagangan Besar (Grosir) Dimasa Pandemi Covid-19 Periode 2020-2021 (Studi Kasus pada Bursa Efek Indonesia) Aprilia Wulan; Budiono Budiono; Dwi Puji Rahayu Rahayu; Indrian Supheni; Wina Aprilia Purnamasari
Jurnal Literasi Akuntansi Vol 3 No 2 (2023): Juni 2023
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v3i2.65

This study aims to determine the effect of the current ratio and net profit margin on stock pricescarried out by large (wholesale) sub-sector trading service companies listed on the Indonesia StockExchange. The population of this study is a large trading sub-sector (wholesale) service companylisted on the IDX in 2020-2021. The sample was determined based on the purposive sampling method,as many as 110 companies.The method used in this study is a quantitative method. This method is used to predict the influencebetween one variable and another, in this study, the variables X1 (Current Ratio) and X2 (Net ProfitMargin) are the dependent variable (free) and the Y variable (Stock Price) is the independent variable(bound). ), the instrument used is secondary data and simple regression analysis is used to analyzethe data.The results in this study are the variable Current Ratio (CR) has a negative and significant effect onstock prices, Net Profit Margin (NPM) has a positive and significant effect on stock prices. CurrentRatio (CR) and Net Profit Margin (NPM) together have a significant effect on stock prices. The studyshows that the current ratio has a negative and significant effect on stock prices, net profit marginshave a positive effect on stock prices.

Sustainable tourism from the perspective of tourists in Nganjuk Indonesia Indrian Supheni; Elvia Ivada; Grevita Elma Novianti; Wiwin Wiwin
Journal of Sustainable Tourism and Entrepreneurship Vol. 5 No. 1 (2023): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/joste.v4i2.1642

Purpose: This study aims to analyze tourists' perspectives regarding the sustainability of four tourism destinations, namely Sedudo Waterfall, Roro Kuning, TRAL, and Margo Tresno Cave in Nganjuk East Java, Indonesia. Moreover, this study attempts to reveal tourists' sustainability awareness based on the triplebottom-line concept and which dimensions are considered the most important for tourists. Research Methodology: Data were obtained from a survey of visitors (16 years old and over) to the four tourist objects in Nganjuk. Furthermore, this study utilized Principal Component Analysis (PCA) and ANOVA tests to evaluate the differences between types of tourists and their views on sustainability. Results: The number of types of tourists found in the Nganjuk tourist destination was change, amusement, rupture, interest, and dedication. The ANOVA test results show a different tourist perception of sustainability issues from the five types of tourists in Nganjuk. Limitations: This study involved only young respondents who did not consider tourists beyond a young age. In addition, this study focused only on one regency in Indonesia. Contributions: To create a tourism industry that can last and protect the environment, the vital role of tourists cannot be ignored. This research makes a theoretical contribution by expanding the theory to explain aspects that have never been studied before regarding tourists' understanding of the sustainability issue in the tourism sector. Novelty: This study is one of the first to discuss tourists' perceptions of sustainability issues in the Indonesian context.

PENGARUH PENDIDIKAN, PERSON JOB FIT DAN PUNISHMENT TERHADAP KINERJA PEGAWAI KANTOR DINAS PENDIDIKAN PROVINSI JAWA TIMUR Priyo Budiarto; Ika Novaliana; Indrian Supheni
Bussman Journal : Indonesian Journal of Business and Management Vol. 3 No. 3 (2023): Bussman Journal | September - Desember 2023
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v3i3.182

The research sample was 98 respondents taken from employees of the East Java Provincial Education Office. The results of the research concluded that there is a significant effect of education on employee performance, there is a significant effect of person job fit on employee performance, there is a significant effect of punishment on employee performance and there is a joint effect of education, person job fit and punishment on the performance of Education Department employees East Java Province. Education, person job fit and punishment which have a significant influence mean that the East Java Province DINDIK must always update the curriculum vitae and academic achievements of employees and non-academic employees. The results of the research show that there are other factors that can influence employee performance besides education, person job fit and punishment, therefore it is recommended that the personnel section of the East Java Provincial Education Office should pay more attention to qualification levels such as providing wages, learning or training, incentives for improvement. career advancement according to the basic abilities of employees and increasing employee work motivation

Analisis Pengaruh Arus Kas Operasi Dan Laba Akuntansi Terhadap Return Saham Pada Masa Pandemi COVID-19 Dwi Crysnanda Oktafian; Indrian Supheni; Dwi Puji Rahayu; Hermiliani Olpah
Jurnal Akuntansi Inovatif Vol 1 No 1 (2023): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/jai.v1i1.5

Latar Belakang: Pandemi COVID-19 memberikan dampak besar baik secara kesehatan maupun ekonomi. Secara ekonomi, COVID-19 memberikan pengaruh terhadap operasional perusahaan seperti penurunan produksi yang berdampak turunnya kinerja keuangan perusahaan yang berdampak pada efisiensi. Tujuan: Penelitian ini bertujuan untuk mengetahui pengaruh arus kas operasi dan laba akuntansi terhadap return saham pada perusahaan di sektor pertambangan selama masa pandemi COVID-19 yang terdaftar di Bursa Efek Indonesia periode 2020 – 2021. Metode Penelitian: Populasi dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar pada Bursa Efek Indonesia Periode 2020 – 2021 sejumlah 47 populasi. Sampel penelitian berjumlah 20 perusahaan yang ditentukan berdasarkan metode purposive sampling dengan total observasi sebanyak 100 sampel. Hasil Penelitian: Berdasarkan analisis regresi linear berganda, return saham dipengaruhi oleh arus kas operasi secara positif dan signifikan namun tidak dengan laba akuntansi. Adapun secara bersama-sama, arus kas operasi dan laba akuntansi berpengaruh signifikan terhadap return saham. Keaslian/Kebaruan Penelitian: Riset ini memperjelas gambaran tentang bagaimana COVID-19 memberikan dampak secara ekonomis kepada perusahaan di sektor pertambangan.

PENGARUH PROFITABILITAS , LIKUIDITAS DAN PERTUMBUHAN PENJUALAN TERHADAP FINANCIAL DISTRESS DI MASA PANDEMI COVID-19 PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA Marfadha Okrianesia; Indrian Supheni; Bambang Suroso
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini bertujuan untuk mengetahui adanya pengaruh profitabilitas, likuiditas dan pertumbuhan penjualan terhadap financial distress yang dilakukan oleh perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia. Populasi dari penelitian ini adalah perusahaan food and beverages yang terdaftar di BEI tahun 2020-2021. Sampel ditentukan berdasarkan metode purposive sampling, sebanyak 75 perusahaan. Hasil penelitian menunjukkan bahwa profitabilitas, likuiditas, dan Pertumbuhan penjualan berpengaruh terhadap financial distress. Jika terjadi peningkatan profitabilitas, maka resiko perusahaan mengalami kondisi financial distress akan semakin kecil. Semakin tinggi likuiditas, maka akan semakin memperkecil peluang perusahaan terindikasi kondisi financial distress. Semakin tinggi tingkat pertumbuhan penjualan suatu perusahaan maka perusahaan tersebut berhasil dalam menjalankan strateginya dalam hal pemasaran dan penjualan produk. Semakin besar risiko perusahaan makin besar kemungkinan perusahaan itu mengalami kondisi financial distress.

Co-Authors Agung Nur Probohudono Agung Nur Probohudono Ambarwati Ambarwati Ambarwati Ambarwati Ambarwati Annisa Marsela, Annisa Aprilia Wulan Ariani, Thereza Putri ARINTOWATI, DYAN Bambang Suroso Bambang Suroso Budiono Budiono Budiono Budiono Dewi Pujiani Djoko Suhardjanto Dwi Crysnanda Oktafian Dwi Feby Sistyaningrum Dwi Puji Rahayu Dwi Puji Rahayu Dwi Puji Rahayu Rahayu Dwi Puji Rahayu, Dwi Puji Dwi Septia Ningrum Dyan Arintowati Elvia Ivada Gibran Ramadhan Grevita Elma Novianti Ika Novaliana Ika Novaliana IKA NURIDA Indah Cahyaning Atie Juni Trisnowati Marfadha Okrianesia Moh Ali Lutfi Muhammad Ali Lutfi Muhammad Bawono Nabila, Alfira Juhi Nofa Melinda Indrianto Novianti, Grevita Elma Nuke Yuandika Ofika, Tentria Oking Olpah, Hermiliani Priyo Budiarto Rahmawati Rahmawati, Rahmawati Ratnaningrum, Ratnaningrum Risma Nurhapsari Rohmatul Khusnan Rohwiyati Rohwiyati Rohwiyati Rohwiyati, Rohwiyati Salbia Ekasari Sri Murni SRI MURNI Sri Wahyu Agustiningsih, Sri Wahyu Sulistya Sulistya Sulistyo Susanti Eka Wahyuni Susanti, Asri Diah Suwandi Suwandi Suwandi Suwandi Suyanto Suyanto Tri Mahendra, Prasetya Utami, Tiyas Puji Vina Wulandari Wina Aprilia Purnamasari Wiwin Wiwin Wiwin Yuandika, Nuke

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