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All Journal AKRUAL: Jurnal Akuntansi Jurnal SOLMA IJEBD (International Journal Of Entrepreneurship And Business Development) JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Kedaymas MANAJEMEN Priviet Social Sciences Journal
Agustina Ratna Dwiati, Agustina Ratna
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Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Corporate Governance Dan Manajemen Laba Terhadap Kebijakan Dividen Dwiati, Agustina Ratna; Effendi, Muhammad Bisyri
AKRUAL: JURNAL AKUNTANSI Vol 5, No 2: AKRUAL: Jurnal Akuntansi (April 2014)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v5n2.p151-167

Abstract

AbstractThe aim of this study is to test the impact of corporate governance and investment opportunity set toward dividend policy with earnings management as intervening variable. The sample of this study is non-financial firms listed in Indonesia Stock Exchange and also a member of Corporate Governance Perception Index on 2012 and 2013. The method that used in this study is multiple regression. The results showed that company with strong corporate governance really cared about shareholders interests by giving high dividend for them. Meanwhile, earnings management has no impact toward dividend policy.
PENINGKATAN KUALITAS DAN DESAIN PRODUK SENTRA WISATA KULINER KLAMPIS NGASEM SURABAYA Rohmad Fuad Armansyah; Sri Lestari Kurniawati; Aniek Maschudah Ilfitriah; Agustina Ratna Dwiati; Muhammad Septama Prasetya
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Publisher : Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/kedaymas.v3i1.3452

Abstract

Peranan pemasaran saat ini bukan hanya untuk menyampaikan produk atau jasa kepada pelanggan tetapi bagaimana produk dan jasa tersebut dapat memberikan kepuasan secara berkelanjutan. Bagi pebisnis, pemasaran menjadi seni untuk mempertahankan pelanggan pada tingkat tertinggi. Sejalan dengan itu, potensi yang dimiliki Sentra Wisata Kuliner (SWK) cukup besar dan berinovasi dalam menghadapi perkembangan digitalisasi terutama SWK Klampis Ngasem Surabaya yang selalu berperan dalam pemasaran digital. Kendala utama yang dihadapi mitra adalah aspek pemasaran guna meningkatkan omzet. Kegiatan program pengabdian masyarakat dilakukan dengan proses diskusi dengan mitra, peningkatan kualitas produk dan integrasi media pemasaran digital melalui pendampingan secara luring. Kegiatan pengabdian masyarakat ini menghasilkan output dalam bentuk media pemasaran digital yang terintegrasi dan peningkatan desain produk mendukung pemasaran digital 4.0 sebagai upaya peningkatan pemasaran mitra.
Pengaruh Kepemilikan Manajerial, Komite Audit, Profitabilitas dan Leverage Terhadap Konservatisme Akuntansi Novi Ayu Arthasari; Agustina Ratna Dwiati
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 1 (2022): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i1.16994

Abstract

Abstract This study aims to examine the effect of managerial ownership, audit committee, profitability and leverage on accounting conservatism. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the 2015-2019 period. The sampling technique in this study used purposive sampling. The total data used in this study was 494 data during the 2015-2019 period. The analytical technique used in this research is multiple regression analysis. This analysis test was carried out using PLS. The dependent variable in this study is accounting conservatism. Meanwhile, the independent variables in this study are managerial ownership, audit committee, profitability, and leverage. The results of this study indicate that managerial ownership does not affect accounting conservatism. This is because the average level of managerial ownership is low and share ownership does not come only from managerial. The audit committee and profitability affect accounting conservatism where the more members of the audit committee and the higher the profitability value, the higher the accounting conservatism. Meanwhile, the higher the leverage value, the lower the accounting conservatism. Key Words: managerial ownership, audit committee, profitability, leverage, accounting conservatism.
Pelatihan Operasional Layanan Nasabah (Customer Service) Berbasis Web Pada Pelajar SMK Negeri 1 Surabaya Sihotang, Ellen Theresia; Sistiyarini, Evi; Dwiati, Agustina Ratna; Ambarwati, Yulian Belinda; Nasution, Zubaidah
Jurnal SOLMA Vol. 13 No. 3 (2024)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v13i3.14949

Abstract

Background: Sekolah Menengah Kejuruan (SMK) adalah jenjang pendidikan menengah vokasi yang menyiapkan lulusannya siap bekerja sehingga kurikulumnya dilengkapi teori dan praktik. Salah satu SMK Negeri (SMKN) di Surabaya memiliki jurusan Akuntansi dan Keuangan Lembaga yang menghadapi permasalahan pada media pembelajaran praktik perbankan pada bank mini. Tujuan dari kegiatan Pengabdian kepada Masyarakat (PkM) adalah meningkatkan pengetahuan operasional layanan bank melalui media pembelajaran yang berbasis web. Metode: Mitra pada kegiatan PkM ini hanya satu yaitu SMKN 1 Surabaya dengan jumlah peserta 32 siswa, Metode yang diterapkan pada kegiatan PkM adalah pelatihan dan pendampingan yang berlangsung selama satu hari pada tanggal 01 Februari 2024. Proses pengambilan data melalui wawancara dengan dua orang guru, monitoring dan kuesioner. Hasil: Pada awal pelatihan hanya ada lima siswa yang mampu mengoperasikan menu layanan nasabah secara tepat (15,63%). Sejumlah 30 siswa meningkat kemampuannya (93,75%) setelah dilakukan pendampingan, dua siswa masih belum dapat mengoperasikan menu tersebut karena jaringan internet yang tidak stabil. Narasumber juga memperoleh nilai yang baik terkait dengan penyampaian materi. Kesimpulan: Sejumlah peserta mengikuti pelatihan dengan antusias dan memperoleh manfaat melalui media pembelajaran yang fleksibel.
STABILITAS KEUANGAN BPR DI KOTA SURABAYA DENGAN PROFITABILITAS BANK SEBAGAI VARIABEL MODERASI Evi Sistiyarini; Agustina Ratna Dwiati
MANAJEMEN Vol. 5 No. 2 (2025): Oktober : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/8m2vpt23

Abstract

Financial stability in Rural Credit Banks (BPR) is very important because BPR as an intermediary institution can support the regional economy and help SMEs in carrying out business activities. Banks that have good financial stability will have an impact on customer trust, support economic resilience, prevent systemic risk and reduce the risks faced by the bank. The independent variables used are LDR, cash ratio, NPL, and BOPO. The moderating variable used is ROA. The dependent variable is bank's financial stability (Z score). The research sample consisted of 14 Rural Credit Banks (BPR) which were taken using the purposive sampling method in the first quarter of 2021 to the fourth quarter of 2023. The panel data regression method and Moderated Regression Analysis were processed using the eviews program. The results of the study showed that partially the LDR and BOPO variable has a negative but insignificant effect on financial stability in BPR in Surabaya City. The cash ratio and NPL variables have a positive and significant effect on financial stability in BPR in Surabaya City. ROA as a moderating variable is able to significantly moderate the influence of LDR, cash ratio and NPL on the financial stability of BPRs in Surabaya City.
The Effect of Enviromental Score, Social Score and Governance Score Toward Financial Performance Africa, Laely Aghe; Dwiati, Agustina Ratna; Nahumury, Joicenda
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 2 (2024): March 2024
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v7i2.2708

Abstract

Purpose: This research aims to analyze the influence of Enviromental Score, Social Score and Governance Score on the Financial Performance in non Financial companies listed on the Indonesia Stock Exchange for the period 2019-2021 Design/methodology/approach: The sampling method used is purposive sampling method. Data analysis using SPSS 24.0 test tool by descriptive statistics, classic assumption test, multiple linear regression test and hypothesis test Findings: The results showed that Enviromental Score, Social Score and Governance Score not significant to financial performance which measured with stock performance there are PER (Price Earning Ratio) and DPR (Devidend Payout Ratio). These considerations are expected to have a good information about Enviromental Score, Social Score and Governance Score to investor that has no effect to stock performance for. Research limitations/implications: The limitation of this study is that there are many companies that have not fully implemented the ESG (Environmental, Social and Governance) report as a whole so that there is a lot of reduced data that has previously been selected as a research sample. Practical implications: Can be used by company management policies in determining what strategy to use in increasing ESG (Environmental, Social and Governance) scores and financial performance. And indirectly, an increase in ESG (Environmental, Social and Governance) and financial performance scores can increase the attractiveness of potential investors and investors so that companies can grow more rapidly and survive with a better level of health. Originality/value: Originality Paper type: Research paper
Revisiting determinants of financial performance: The roles of environmental performance, environmental costs, and environmental disclosure Sarwendhi, Rezza Arlinda; Dwiati, Agustina Ratna; Nita, Riski Aprilia; Febita, Gyzza
Priviet Social Sciences Journal Vol. 6 No. 1 (2026): January 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i1.1143

Abstract

  This study seeks to analyze the impact of environmental performance, environmental costs, and environmental disclosure on the financial performance of consumer cyclical companies. The sample companies selected are cyclical companies with public status (Tbk) between 2019 and 2023. Sample selection was performed using the purposive method, and the final sample comprised 16 companies with 67 observations after outlier removal. The PROPER rating is used as a proxy to assess environmental performance, environmental costs are assessed through CSR expenditure disclosures in annual reports, and environmental disclosure is evaluated using GRI-G4 indicators. The analytical techniques employed included descriptive statistics and classical assumption tests. In addition, multiple regression models were used, and SPSS was used for hypothesis testing. Testing revealed that environmental performance negatively affects financial performance. This indicates that efforts to improve environmental performance require substantial costs, potentially reducing profitability. Meanwhile, environmental costs have no significant effect on financial performance, suggesting that increased CSR spending does not directly enhance profitability. Conversely, environmental disclosure positively impacts financial performance, implying that transparent reporting of environmental activities enhances public trust and investor perception. Some limitations of this study were the small number of companies used as samples because only a few companies participated in the PROPER rating or disclosed sustainability reports, and the need to remove outliers. Further research is expected to increase the number of samples, include additional independent variables, and examine other industry sectors to obtain more comprehensive insights.
Co-Authors Africa, Laely Aghe Ambarwati, Yulian Belinda Evi Sistiyarini Febita, Gyzza Ilfitriah, Aniek Maschudah Joicenda Nahumury Muhammad Bisyri Effendi, Muhammad Bisyri Muhammad Septama Prasetya Nasution, Zubaidah Nita, Riski Aprilia Novi Ayu Arthasari Rezza Arlinda Sarwendhi Rohmad Fuad Armansyah Sihotang, Ellen Theresia Sistiyarini, Evi Sri Lestari Kurniawati