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All Journal Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Jurnal Ilmu dan Riset Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) JURNAL EKSBIS Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Humanism : Jurnal Pengabdian Masyarakat Jurnal Kreativitas dan Inovasi (Jurnal Kreanova)
Lailatul Amanah, Lailatul
Unknown Affiliation
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences

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PENGARUH KINERJA KEUANGAN DAN STRUKTUR KEPEMILIKAN TERHADAP RETURN SAHAM Lilyani, Anggita Ika; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 1 (2018)
Publisher : STIESIA

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Abstract

This research is aimed to examine the influence of financial performance and ownership structure to the stock return. Financial performance is measured by using current ratio, return on assets, debt to equity ratio, and total asset turn over whereas ownership structure is measured by using managerial ownership and institutional ownership. This research is a quantitative research type. The samples have been obtained by using purposive sampling method in which the selection is based on the predetermined criteria. Based on the purposive sampling method, 117 samples have been selected from 39 manufacturing companies which are listed in Indonesia Stock Exchange in 2014-2016 periods. The analysis method has been performed by using multiple linear regressions analysis and 21st version of SPSS program. The result of the research shows that current ratio gives negative influence to the stock returns. Meanwhile, debt to equity ratio, total assets turn over, managerial ownership, and institutional ownership do not give any influence to the stock return.Keywords: Financial Performance, Ownership Structure, Stock Return
FAKTOR – FAKTOR YANG MEMPENGARUHI KETERANDALAN PELAPORAN KEUANGAN DAERAH Septiawan, Oky; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThe purpose of this research is to examine empirically the influence of human resources quality, the use of information technology, and internal control to the reliability of local government financial reporting. The respondents in this research is all structural officials who are involved in the local government financial reporting. The structural officials who are involved in this research are Local Official Financial Management (PPKD) and Local Financial Management Working Unit (SKPKD). This research has selected theLocal Apparaturs Organization of Surabaya city as the population which consists of Local Secretariats, Local Inspectorate, Local Agencies. The sample collection technique has been done by using purposive sampling which means that the sample collection is based on particular consideration and criteria. The data analysis technique has been carried out by using multiple linear regressions analysis. It has been found from the result of the research that human resources quality, the use of information technology, and internal control are suitable as the explanatory variable and it gives positive influence to the financial reporting reliability.Keywords: Human resources quality, the use of information technology, internal control
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN FOOD AND BEVERAGE Sari, Fitri Nanda; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 2 (2015)
Publisher : STIESIA

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Abstract

This research studies the influence of financial performance to the stock return on the food andbeverages companies which are listed in Indonesia Stock Exchange (IDX) in the years of 2010-2012.This research is meant to find out the influence of financial performance to the stock return. Thepurposive sampling method has been used as the sample collection method and 13 of 16 companieswhich are listed in Indonesia Stock Exchange in the years of 2010-2012 have been selected as researchsamples. The dependent variable in the research is stock return variable, whereas Current Ratio, Debtto Equity Ratio, Return on Asset, and Total Asset Turnover variables are used as the independentvariables of the research. The multiple regressions analysis is used as the data analysis method. Theresult of the research shows that simultaneously Current Ratio, Debt to Equity Ratio, Return onAsset, Total Asset Turnover variables have significant influence to the stock return. Partially currentratio variable has significant influence to the stock return, meanwhile Debt to Equity Ratio, Returnon Assets, Total Asset Turnover does not have any significant influence to the stock return.Keywords: Current Ratio, Debt to Equity Ratio, Return on Asset, Total Asset Turnover and StockReturn.
PENGARUH PROFITABILITAS, STRUKTUR ASET DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL Saswanto, Saswanto; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

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Abstract

This research is aimed to find out the influence of profitability, assets structure, and firm size to the capitalstructure. The population of this research is 12 automotive companies which are listed in Indonesia StockExchange. The sample collection technique has been conducted by using purposive sampling therefore, 8companies have been selected as samples. The analysis technique has been done by using multiple linearregressions analysis. The result of the test shows that profitability, assets structure, and firm size are fit / feasibleto be used as the predictor of capital structure. This result indicates that profitability, assets structure, and firmsize is feasible as the explanatory variables of capital structure. The result of the test shows that profitability hasnegative and significant influence to the capital structure, and assets structure has positive and significantinfluence to the capital structure whereas firm size does not have any influence to the capital structure.Keywords: profitability, assets structure, firm size and capital structure.
ANALISIS STRUKTUR MODAL DAN NILAI PERUSAHAAN YANG DIUKUR DENGAN TOBINS’Q Lailatul Amanah
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 11 No 2 (2007)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2007.v11.i2.318

Abstract

The objective of this study is to analize whether the increasing leverage followed by increasing values of the firm, and examine differences stock return before and after laverage increase. This study develops Kusumawati’s reseach (2005) about optimal capital structure, that analize three stocks in knowing the changes of leverage and of value of the firm. Sample of this reseach are companies which increase leverage  without changing the number of stock.The result of this study shows that the increasing leverage followed by the increasing value of the firm. This is consistent with the previus study (Suranta and Mahfoedz, 2003). But the test of stock return differencies before and after the leverage increase does not show a significant result. This result is not consistent with The Masulis Study (1980). He found that a company which changes stocks to loan will increase its stock return up to 6,6%.
STRATEGI DIGITAL MARKETING DAN PEMBUATAN COMPANY PROFILE PADA UMKM KALIKEPITING SEJAHTERA KECAMATAN TAMBAK SARI Amanah, Lailatul; Handayani, Nur; Susanti, Susanti; Azizah, Muftiyatul
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 4 No 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/kreanova.v4i2.6639

Abstract

UMKM sebagai salah satu pelaku usaha memiliki kontribusi besar dalam menciptakan laju pertumbuhan ekonomi di antaranya sebagai sumber pendapatan bagi masyarakat. Perkembangan teknologi informasi dan komunikasi membawa beberapa pengaruh positif untuk bangsa terutama bagi para pelaku usaha termasuk UMKM dalam memperluas pangsa pasarnya. Digital marketing merupakan salah satu bentuk strategi pemasaran yang dilakukan untuk mempromosikan suatu produk agar dapat sampai kepada konsumen secara cepat dan tepat waktu. Selain menggunakan digital marketing, membuat company profile atau profil perusahaan menjadi alat pendukung dalam pengembangan sebuah usaha. Para pelaku usaha menggambarkan deskripsi usahanya, menampilkan keunggulan produknya dalam sebuah profil perusahaan. UMKM Kali Kepiting Sejahtera yang bergerak di bidang makanan minuman dan kerajinan/handycraft ini sebagian besar masih belum menggunakan digital marketing sebagai sarana pemasaran produk, di samping itu paguyuban UMKM Kali Kepiting sebagian besar belum menggunakan company profil sebagai alat untuk mengenalkan dan memasarkan produknya. Oleh karena itu dengan adanya kegiatan pengabdian kepada masyarakat ini yang bertopik “Strategi Digital Marketing dan Pembuatan Company Profile pada UMKM Kali kepiting Sejahtera Kecamatan Tambak Sari Kota Surabaya”, diharapkan UMKM dapat menawarkan produknya secara digital sehingga produk-produk UMKM lebih dikenal di masyarakat luas serta dapat menarik minat beli para konsumen baik di wilayah Surabaya maupun di luar Surabaya.
Competence, Work Engagement, Perceived Organizational Support on Employee Performance with Organizational Citizenship Behavior as Mediation Variables Palupi, Dian; Amanah, Lailatul; Rochdianingrum, Widhi Ariestianti
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7063

Abstract

This study analyzed the impact of competence, work engagement, and perceived organizational support mediated by organizational citizenship behavior. The sample in this study were employees of PT. Fortuna Laboratory Indonesia. This research was quantitative research using questionnaires distributed online. The results showed that competence, work engagement, and perceived organizational support affected employee performance. The results of other studies indicate that organizational citizenship behavior is proven to significantly mediate the effect of competence, work engagement, and perceived organizational support on employee performance. These results showed that companies must train employees to have competence as laboratory assistants and administrative staff and conduct training and seminars as a form of organizational support. In addition, employees need to be involved in organizational decision-making. Thus, they feel valued and entangled in the organization.  
DETERMINANTS DARI INTENTION TO PURCHASE HALAL PRODUK PADA CUSTOMER DI SALAH SATU KAMPUS SWASTA DI JAWA TIMUR Fuadati, Siti Rokhmi; Amanah, Lailatul; Triyonowati, Triyonowati
JURNAL EKBIS Vol 24 No 1 (2023): EKBIS (Jurnal Analisis, Prediksi dan Informasi
Publisher : Universitas Islam Lamongan

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Abstract

This study focuses on the intention to buy halal products, where the intention has a very important role in influencing the sustainability of behavior, the sample of this research is students in one of the campuses in East Java, this is because students are one part who has an understanding will consume halal products. This research uses quantitative research methods. Data collection techniques using questionnaires and documentation. Halal products are products that have a level of hygiene, quality and are clearly in accordance with Islamic Sharia. Respondents in this study amounted to 100 students consisting of 66 women and 34 men. The results showed that all the influence tests had a significant value because they met all the criteria and assumptions in the SEM and Sobel Test. The results show that the role of halal certificates is very important for a product, especially since the majority of the population in East Java is predominantly Muslim, so there needs to be an important emphasis that food packaging must have or have a halal certificate., the intention to buy the product has a fairly good impact.
Pendampingan Pencatatan Keuangan dan Pemasaran Produk Melalui “Market Place” Bagi UMKM Pakem Happy Azizah, Muftiyatul; Amanah, Lailatul; Handayani, Nur; Susanti, Susanti
Humanism : Jurnal Pengabdian Masyarakat Vol 4 No 2 (2023): Agustus
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/hm.v4i2.17790

Abstract

Abstrak Pembukuan atau pencatatan keuangan merupakan hal penting yang harus dilakukan sebuah usaha atau bisnis apabila ingin bertahan lama. Tujuan dilakukan pembukuan adalah agar setiap transaksi dapat diketahui secara jelas. Mengatur keuangan melalui pencatatan harus dilakukan bagi pelaku usaha walaupun masih berskala kecil, termasuk UMKM. UMKM sebagai usaha mandiri yang dikelola oleh masyarakat diharapkan juga melakukan pembukuan dalam usahanya. Adanya keterbatasan sumber daya manusia yang ada pada UMKM sehingga masih banyak UMKM yang belum melakukan pencatatan keuangan usaha dan belum memanfatkan pemasaran menggunakan platform digital. Permasalahan yang dihadapi oleh UMKM Pakem Happy adalah pengelolaan keuangan usaha yang masih tercampur menjadi satu dengan keuangan keluarga. Pengelolaan administrasi keuangan selama ini belum dapat dijalankan secara optimal sehingga berapa pendapatan yang diterima dan pengeluaran usaha belum dapat diidentifikasi dengan jelas. Permasalahan yang lain yakni UMKM masih menggunakan pemasaran tradisional dan belum secara optimal menggunakan plaform digital dalam melakukan penjualan. Berdasarakan permasalahan yang ada maka perlu memberikan pendampingan kepada UMKM terkait pencatatan keuangan, melakukan pemasaran produk menggunakan platform Tokopedia. Oleh karena itu dengan adanya pendampingan ini diharapkan UMKM memahami pencatatan keuangan usaha dan mampu memasarkan produknya melalui marketplace Tokopedia.Kata Kunci: market place, pencatatan keuangan, platform digital
PELATIHAN PERPAJAKAN PADA UMKM KALIKEPITING SEJAHTERA KECAMATAN TAMBAK SARI KOTA SURABAYA Amanah, Lailatul; Handayani, Nur; Susanti, Susanti; Azizah, Muftiyatul
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 5 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/kreanova.v5i2.6846

Abstract

Peran UKM sangatlah nyata dalam meningkatkan kesejahteraan bagi para pelakunya. Ibu-ibu sebagai pelaku UKM sangatlah membantu peningkatan dan perekonomian keluarga. Selain dapat meningkatkan perekonomian dan kesejahteraan keluarga, UKM juga salah satu solusi untuk mengurangi jumlah pengangguran. Pendapatan yang diterima oleh UKM pada kisaran tertentu akan dikenakan pajak oleh Pemerintah. Besaran pajak yang dikenakan pada UMKM tergantung pada besaran peredaran (Penjualan) bruto yang dihasilkan. Pajak yang dikenakan pada UMKM bisa berupa PPh 21 jika UMKM memperkerjakan karyawan sesuai ketentuan perpajakan dan PPh badan, yaitu merupakan pajak yang dipungut dari penghasilan yang diterima oleh UMKM. Keterbatasan sumber daya manusia UKM berdampak pada kondisi banyaknya UMKM yang belum memahami aturan dan tatacara pembayaran pajak modern dengan tata cara pembayaran pajak secara on-line. Berdasarakan pada permasalahan tersebut, maka perlu diberikan pemahaman kepada UKM terkait dalam kewajiban mendaftar, melaporkan dan membayar pajak. Bagaimana mengurus NPWP UKM, bagaimana menghitung, melaporkan, menyetor, dan membayar pajak dengan adanya pelayanan elektronik. Oleh karena itu dengan adanya pelatihan ini diharapkan UKM memahami kewajibannya untuk mendaftar sebagai wajib pajak UKM, melaporkan dan membayar pajak, serta mampu menghitung besarnya pajak yang harus dibayar, mampu mengisi SPT secara online dan mampu membayar pajak secara online. Para pelaku UMKM Kali kepiting sebagian besar belum mempunya NPWP untuk usahanya. Dari 13 UMKM hanya 3 UMKM yang memiliki NPWP atas nama UMKM, 3 belum memiliki NPWP dan 7 UMKM masih menggunakan NPWP nama pribadi dan suami. Selanjutnya, pelatihan yang masih dibutuhkan para UMKM antara lain pelatihan komputer, pelatihan foto produk dan pelatihan video profile UMKM. Para UMKM juga mengusulkan adanya bazar sehingga dapat berpartisipasi di bazar tersebut untuk mengembangkan usahanya.
Co-Authors Andriani Andriani Ardiansyah, Windra Azizah, Muftiyatul Azizah, Noor Laily Chrismas Bisara, Chrismas Cisilia, Aimee Deny Donovan, Deny Dyah Putri Pratiwi, Dyah Putri Elania, Nurul Erik Setiyono, Erik Eveline, Debby Gabriella Fauzia, Norma Febryanthi, Sherlina Feriani, Laila Zakiya Firdiana, Merindha Hawu, Sylfie Aprilia Ajeng Handa Henrikus Herdi, Henrikus Irana Kartika Puspita, Irana Kartika Ita Puspita Sari, Ita Puspita Jamaluddin Jamaluddin Lilyani, Anggita Ika Lusi Amanda Putri, Lusi Amanda Maesa Kharisma Okta Islamiya, Maesa Kharisma Okta Maria Setyowati, Maria Mochammad Hilal Wijaya, Mochammad Hilal Muhammad Mu’Afi, Muhammad Mustika, Hindah Musyarrofah, Eva Novitasari, Laila Sya’adah Nur Fadjrih Asyik Nur Fathonah, Nur Nur Handayani Palupi, Dian Panjaitan, Yefta Rinaldi Yusak Ponga, Bogam Tempar Praditasari, Anggi Prastika, Indri Wahyu Puri Yunia Utami, Puri Yunia Riza Hermanda, Riza Rizkiyah, Shirly Dwi Rochdianingrum, Widhi Ariestianti Sari, Fitri Nanda Saswanto, Saswanto Septiawan, Oky Siammi Pangartiningsih, Siammi Siti Rokhmi Fuadati Stefhany, Patrisia Susanti Susanti Triyonowati, Triyonowati Viveronica, Dwi Aldonna Wahidahwati Wahidahwati, Wahidahwati Yuliana Yuliana Zooana Farida Panjaitan, Zooana Farida Zulfa Eka Widya Novianti, Zulfa Eka Widya