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PENGARUH CAR, LDR, ROA, DAN INFLASI TERHADAP NPL PADA BANK UMUM KONVENSIONAL Dinda Permatasari; Dwi Ermayanti Susilo
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 3 (2023): September - Desember 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i3.4877

Abstract

The banking world is currently vulnerable to the challenges of the global recession threat, this will result in a high level of  NPL. NPL is a parameter of a bank's asset health that is calculated based on key financial ratios. The NPL used by banks is the adjusted net NPL. NPL assessment is an asset quality assessment that reflects the adequacy of credit risk management. NPLs are an indication of problems that occur within the bank that have a negative impact on the bank if not resolved immediately. NPLs will cause a bank's capital to decrease so that lending for the next period can be affected. The purpose of this study was to determine the effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Return On Asset (ROA), Inflation on Non Performing Loan (NPL) at Conventional Commercial Banks listed on the IDX in 2020-2022. This study uses quantitative methods with secondary data obtained from the financial statements of Conventional Commercial Banks. The population in this study was 42 Conventional Commercial Banks. The sampling method for this study was purposive sampling which resulted in 29 Conventional Commercial Banks. The results of this study indicate that the CAR, LDR, and Inflation variables have no effect on NPL, while the ROA variable has a negative and significant effect on NPL. Keywords: CAR, LDR, ROA, Inflasi, NPL
Pengaruh Corporate Social Responsibility, Profitabilitas, Struktur Modal terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia Peridoe Tahun 2018 - 2022 Ardian Alfiadin; Dwi Ermayanti Susilo; Herry Purnomo; Endang Muryani; Tedy Ardiansyah; Edy Suhartono
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i4.1634

Abstract

Company value is important because it influences the company's survival in the future. Many variables can influence company value, such as disclosure and capital structure management. Disclosure is carried out to provide information to stakeholders about the company, one of which is disclosure of Corporate Social Responsibility (CSR) which is a responsibility in terms of economic, environmental and social aspects. Capital structure management is carried out to achieve a balance between liabilities and equity so as to maximize company value. This research aims to determine the influence of Corporate Social Responsibility, Profitability and Capital Structure on Company Value in the current Covid 19 pandemic era. This research uses quantitative descriptive research. The population and sample in this study are pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2018 - 2022. The data used is secondary data from annual financial reports on the Indonesia Stock Exchange. This research uses data analysis techniques such as multiple regression analysis and SPSS as tools to process and test data. The results of this research show that partially CSR has no significant effect, ROE has a significant effect and DER has no significant effect on company value. Meanwhile, simultaneously CSR, ROE, and DER have a significant effect on company value.
Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi Rohmatulloh Wahyu Pradana; Dwi Ermayanti Susilo
Journal on Education Vol 6 No 1 (2023): Journal On Education: Volume 6 Nomor 1 Tahun 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i1.4556

Abstract

An essential concept element for investors is enterprise value, which is a gauge of how the market values a company overall. Examining the company's corporate social responsibility is the goal of this study. Furthermore, we look into how profitability might act as a moderator in the relationship between company value and corporate social responsibility. The research sample consisted of transportation and logistics companies that were listed on the Indonesia Stock Exchange (BEI) during the 2021–2022 period. Purposive sampling was used to get samples. Secondary data was gathered from the annual reports and financial reports for 2021–2022 for each sample, or a total of 28 enterprises, using a documentation research gathering approach. In this study, standard assumption testing, hypothesis testing, and moderated regression analysis are among the quantitative methods used. The findings of studies conducted with SPSS 26 demonstrate that corporate social responsibility (CSR) affects business value and profitability, with return on equity (ROE) serving as a moderating variable. However, the relationship between CSR and business value cannot be strengthened.
PENGARUH SISTEM PENGENDALIAN MANAJEMEN DAN PENGENDALIAN INTERNAL TERHADAP KINERJA KEUANGAN PADA RUMAH SAKIT JOMBANG Sukmawati, Nabila Dwi; Susilo, Dwi Ermayanti
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 3 (2023): Edisi September - Desember 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i3.3416

Abstract

Penelitian ini dimaksudkan untuk mencari bukti empiris tentang dampak sistem pengendalian manajemen (seperti kinerja karyawan, kompensasi, komunikasi, penyelesaian konflik, komitmen, serta produk dan kebijakan pasar) terhadap kinerja keuangan di Rumah Sakit Jombang, Jawa Timur. Populasi yang diperiksa dalam studi ini adalah semua karyawan yang bekerja di departemen keuangan Rumah Sakit Jombang yang beroperasi di Jawa Timur. Sampel penelitian ini dipilih secara acak. Data dianalisis dengan menggunakan metode analisis regresi sederhana. Hasil penelitian menunjukkan bahwa sistem pengendalian manajemen memiliki pengaruh positif yang signifikan terhadap kinerja keuangan.
Penyajian Laporan Keuangan Sak Etap Pada Usaha Mikro Kecil Dan Menengah Di Desa Pulosari Bareng Jombang Dwi Ermayanti Susilo
Al-Ijtimā': Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2023): Oktober
Publisher : Lembaga Penelitian, Publikasi Ilmiah dan Pengabdian kepada Masyarakat (LP3M)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53515/aijpkm.v4i1.77

Abstract

Peningkatan jumlah UMKM di Indonesia menandakan masyarakat Indonesia memiliki jiwa kewirausahaan yang tinggi. Kementrian Koperasi dan Usaha Mikro Kecil Menengah mempunyai beberapa program pengembangan kewirausahaan serta keunggulan kompetitif UMKM. Adapun tujuan program tersebut adalah pelatihan kewirausahaan, pelatihan akuntansi UMKM, pelatihan pengembangan usaha UMKM, sosialisasi standar akuntansi serta pelatihan manajemen pengelolaan UMKM. Salah satu tantangan yang dihadapi wirausahawan adalah terkait pengelolaan dana (modal). Ketidakberesan pengelolaan dana sering kali menjadi pemicu atau terjadinya permasalahan–permasalahan yang dapat berujung pada kegagalan UMKM. Agar pelaku wirausaha dapat menyusun laporan keuangan. UMKM didesa Pulosari Bareng Jombang sebanyak 15 orang yang merupakan mitra dari STIE PGRI Dewantara Jombang dengan metode pelaksanaan yaitu pelatihan, dan pendampingan pembuatan laporan keuangan. Tujuannya adalah Untuk membantu pelaku bisnis UMKM dalam memahami penyajian laporan keuangan berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). Berdasarkan analisis tersebut dapat disimpulkan SAK ETAP ternyata masih belum dipahami oleh pelaku UMKM, sehingga pelaku UMKM sulit untuk membuat laporan keuangan. Salah satu hal yang mempengaruhi adalah latar belakang pendidikan, selain itu disebabkan karena sosialisasi ataupun pelatihan dari pihak pemerintah masih kurang maksimal. UMKM di masa yang akan datang diharapkan bisa menyusun laporan keuangan sesuai dengan standar. Laporan keuangan yang dibutuhkan dalam pengajuan kredit adalah laporan posisi keuangan dan laporan laba rugi
Pengaruh Ukuran Perusahaan, Audit Internal, Opini Audit, Ukuran KAP, Terhadap Audit Delay Pada Perusahaan Sektor Batu Bara Sugiyanti, Dedek; Sekarsari, Wida Dwi; Septilia, Nike Gadis; Susilo, Dwi Ermayanti
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.8238

Abstract

This study aims to determine the effect of company size, internal audit, audit opinion, KAP size, on audit delay in coal sector companies listed on the Indonesia Stock Exchange (IDX). This research uses a descriptive type with a comparative causal approach, which is measured using the classic assumption test method, a method based on multiple linear regression and hypothesis testing with SPSS 26. The population in this study is 20 companies and the period used is 2019 to 2021. The sample determined based on purposive sampling method with a total sample of 60 Financial Statements. The results of the study prove that company size has a significant and negative effect on audit delay, internal audit has no significant effect on audit delay, audit opinion has a positive and significant effect on audit delay, KAP size has no significant effect on audit delay.
Pengaruh Opini Audit, Audit Tenure, Audit Switching Terhadap Audit Delay Pada Perusahaan Batu Bara Novita, Della; Waradityas, Selvi Agustin; Febrianti, Rindi Antika; Susilo, Dwi Ermayanti
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.8251

Abstract

Audit delay is the length of time required to complete the audit report which is calculated starting from the closing date of the financial year until the date of issuance of the audited report. The purpose of this research is to find out how the influence of audit opinion, audit tenure, audit switching on audit delay in coal sector companies listed on the Indonesia Stock Exchange (IDX). The factors tested in this study are audit opinion, audit tenure, and audit switching as independent variables and audit delay as the dependent variable. The sample in this study are coal sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2021 period, totaling 16 companies. The analysis technique of this study uses the classical assumption test, multiple linear regression equations, and hypothesis testing with SPSS 26. The results prove that audit opinion has a positive effect on audit delay, audit tenure has a negative effect on audit delay, audit switching has a negative effect on audit delay.
Buket Balon Sebagai Alternatif Buah Tangan Dalam Mengembangkan Kegiatan Kewirausahaan Dwi Ermayanti Susilo; Ina Nikmatul Chasanah; Ahmad Bihar Isyqi; Wisnu Mahendri; Talitha Zaidah Azmi; Darwin Marasi Purba; Marsinem; Eko Wicaksono
JPM: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): October 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v4i2.1332

Abstract

One of the entrepreneurship training activities is making balloon bouquets, which is an alternative souvenir, where later with this innovation in making balloon bouquets, students will be able to develop the entrepreneurial spirit. Balloon bouquets are one alternative business that can be developed currently. A balloon bouquet can be an alternative gift to loved ones as a birthday present, birth, wedding, graduation and so on. Apart from making balloon bouquets, the students are also taught how to do business/commerce, however, the tight business competition means that the students have to try to innovate in making any goods or merchandise that can be used as a business with affordable capital and advances in technological development make it difficult for the students to compete. on the market so that there are still many products sold that are not sold because the packaging and manufacturing methods are still simple and not neat. The aim of this service activity is to help the students of the Annajah Mamba'ul Ma'arif Islamic Boarding School improve their abilities and knowledge in developing creativity, innovation and business marketing through the use of digital technology in finance and marketing. The methods used in this activity are the lecture method, tutorial and mentoring method. The results obtained were that the students of the Annajah Mamba'ul Ma'arif Islamic Boarding School gained an understanding of making balloon bouquets for business with their own creativity as well as an understanding of business management and marketing. Apart from that, the students were proficient and could be creative on their own to develop their talents and skills in making bouquets so that has a high selling value and creates new innovations so that consumers don't get bored with the same bouquet.
Pengaruh Manajemen Laba, Ukuran Perusahaan, Corporate Social Responsibility Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bei Tahun 2018-2020) Dwi Maya Anggraeni; Dwi Ermayanti Susilo
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 1 (2022): July 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i1.425

Abstract

The main goal of every company is to optimize the company's profit as well as the wealth of its shareholders. Companies with high firm value will maximize the welfare of their shareholders, as a result, investors will be interested in investing in similar companies. There are several factors that can affect the value of the company which includes earnings management, firm size and corporate social responsibility. The purpose of this study was to determine the effect of earnings management, firm size, corporate social responsibility on firm value. The approach in this study uses a quantitative method approach. The population in this study are all companies in the mining sector listed on the Indonesia Stock Exchange in 2018-2020 totaling 48 companies. By applying the purposive sampling technique for sampling, 17 companies were obtained for 3 years, so the number of samples was 51. The data quality test uses the classical assumption test and the analysis technique uses multiple linear regression analysis. The results of this study indicate that earnings management has no significant effect on firm value, firm size has a positive and significant effect on firm value, and corporate social responsibility has no significant effect on firm value.
Pengaruh Kinerja Perusahaan Modal Ventura Dan Loan To Deposit Ratio Terhadap Pendapatan Dwi Ermayanti Susilo; Fannia Yuke Adetiya
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 3 (2023): March 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i3.707

Abstract

This study aims to analyze the effect of Venture Capital Company Performance (BOPO Ratio) and Loan to Deposit Ratio (LDR) on Revenue (ROA) in Companies registered with the Financial Services Authority. The research uses quantitative research methods which are carried out through data collection with secondary data, the population is the Financial Statements of Companies registered with the Financial Services Authority. The sample in this study is in the form of balance sheets and profit/loss statements of companies registered with the Financial Services Authority, data analysis using multiple linear regression statistical methods and hypothesis testing. The results show that 1) The BOPO variable affects the ROA of companies registered with the OJK in the 2019-2021 period and 2) the LDR variable affects the ROA of companies registered with the OJK in the 2019-2021 period.
Co-Authors Ahmad Bihar Isyqi AHMAD KAMALUDIN Alfiadin, Ardian Alifian, Daud Amalia Hapsari, Farasandya Amilia Dwi Suryani Amirotul Roifah Anik Ratnawati Anis Nuril Rahmania Aprilia, Dita Aprilia, Nazila Alidiyah Ardian Alfiadin Ardian Alfiadin Ardiansyah, Tedy Ari Riswanto, Ari Arianti, Echa Junia ATIK HIDAYATI Ayni Bilqis Hanifah Aziza, Allisa Laily Balqi Chesta Adabi Bella Khoirun Bennany, Salma Bimmo Dwi Baskoro Cahyani, Dini Nur Chasanah, Ina Nikmatul Cindy Leo Rensha Corrina Dian Dea Shafira Dedi Putra Dinata, Mario Surya Dinda Permatasari Dwi Maya Anggraeni Dyah Ayu Purwaning Tyas Edy Suhartono Eko Wicaksono Elisa Dwi Handini Elma Oktavianawati Emy Silvia Putri Endang Muryani Erika Dwi Fadila, Ririn Nur Fahmadya, Elok Kunzita Fannia Yuke Adetiya Faurani Santi Singagerda Febrianti, Rindi Antika Fenti Arum Farantika Fernanda, Regita Emma Habsari, Vivi Nusita Hasan, Imam Hendrawan, Suluh Agus Herry Purnomo Herry Purnomo Imelia Shalshabilla Ina Nikmatul Chasanah Ina Nikmatul Chasanah Ina Nikmatul Chasanah Jumroni Jumroni Jumroni, Jumroni Kavita Sapna Previdayana Kusna Djati Purnama LISA AYUNI Liya Rizkiyah Maghfiroh, Vadiani Mahendri, Wisnu Mahmud, M. Bahrudin Makhsunnah, Cindy Eka Maratus Sholihah, Maratus Marsinem Maulana, Achmad Alfan Maulidyah, Mia Nur Mochammad Karim Amrulloh Moh. Usman Rusli Mohamad Pebyanto Mufidah, Ferani Muhammad Aqshel Revinzky Muprihan thaib Muryani, Endang NAZULA NUUR AZIZAH Nisa, Adawiya Zahrotun Noer Soetjipto Nofia Erinda Kusumastuti Novita, Della Nunik Nunik Nur, Imada Pramiana, Omi Pristiwantiyasih Purba, Darwin Marasi Putri Dwi Ariska R Rosmawati Rahmawati, Heni Rani Neng Sekarwati Rendra Bagas Pandu Cahyanto Rendy Ainur Rachmawan Ristayanti Seftyananta Rohmatul Alysa Rohmatulloh Wahyu Pradana Roifah, Amirotul Rusmawan, Teddy Saipul Al Sukri Samsul Hadi Samsul Hadi Sapna Previdayana, Kavita Sartono , Sawal Sawal Sartono Sefti Cahyani Triwulandari Sekarsari, Wida Dwi Septilia, Nike Gadis Shalshabilla, Imelia Sofyamitha, Rachel Nayna Sri Sandyawati, Novi Sugeng Suprapto Sugiyanti, Dedek Suhartono, Edy Sukmawati, Nabila Dwi Sulistyawati, Iin Suluh Agus Hendrawan Sumarno . Sumarno Sumarno Suprapto, Sugeng Supriyadi, Andhi Syafrida Hafni Sahir Talitha Zaidah Azmi Talitha Zaidah Azmi Unnisa', Mutiara Annafi' Venda Nur Afandi Vivi Nusita Habsari Waradityas, Selvi Agustin Yahya Wahyu Yudhasamara, Shima Pungkas Yulia Febrianti