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All Journal Binus Business Review Journal of Accounting Science Jurnal SOLMA Technomedia Journal Owner : Riset dan Jurnal Akuntansi Media Mahardhika International Journal of Supply Chain Management Journal on Education Jesya (Jurnal Ekonomi dan Ekonomi Syariah) ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Comvice : Journal of community service JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Value: Jurnal Manajemen dan Akuntansi Progress: Jurnal Pendidikan, Akuntansi dan Keuangan POINT Jurnal ABDINUS : Jurnal Pengabdian Nusantara Bisman (Bisnis dan Manajemen): The Journal of Business and Management Jurnal Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal EK dan BI Enrichment : Journal of Management RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Community Development Journal: Jurnal Pengabdian Masyarakat JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Abdimas Ilmiah Citra Bakti (JAICB) Jurnal Revenue : Jurnal Ilmiah Akuntansi Khazanah Intelektual Journal of Economics and Business UBS JPM: JURNAL PENGABDIAN MASYARAKAT ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Akuntansi dan Keuangan Jurnal Sistem Informasi Akuntansi JURNAL ILMIAH GLOBAL EDUCATION Oikonomika: Jurnal Kajian Ekonomi dan Keuangan Syariah Disclosure: Journal of Accounting and Finance Parta: Jurnal Pengabdian Kepada Masyarakat Akuntansi'45 JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Majalah Ilmiah Cahaya Ilmu Journal of Trends Economics and Accounting Research JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Al-Ijtima: Jurnal Pengabdian Kepada Masyarakat Pastabiq : Jurnal Pengabdian Kepada Masyarakat National Conference on Applied Business, Education & Technology (NCABET) Governors Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal Maneggio Asian Journal of Management, Entrepreneurship and Social Science JIMAD : Jurnal Ilmiah Multidisiplin Al-Ijtimā: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada MASyarakat (J-PMAS) JIMEKA Jurnal Pengabdian Masyarakat Bidang Akuntansi, Manajemen & Ekonomi Maneggio
Susilo, Dwi Ermayanti
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The effect of bonus compensation, profitability, liquidity, and firm size on earnings management on food and beverage companies registered in IDX Maulidyah, Mia Nur; Susilo, Dwi Ermayanti
Enrichment : Journal of Management Vol. 13 No. 5 (2023): December
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i5.1671

Abstract

The purpose of this research is to discover whether bonus compensation, profitability, liquidity, and firm size to earnings management in food and beverage sub-sector companies that have sharia shares on the idx in period 2020 – 2022. This research uses a purposing sampling method. The data used in this research is secondary data originating from financial report. The population of this research is 32 companies including 14 ordinary shares and 18 sharia shares. The sample used in this research was 18 compnies with 54 data in the 2020 – 2022 period. The method used in this research is a quantitative method with multiple linier reggression analysis techniques. The result of this research is: (1) bonus compensation has no effect on earnings management. (2) profitability has a positive and significant effect on earnings management. (3) liquidity has no effect on earnings management. (4) firm size has a negative and significant effect on earnings management. Conclusion simultaneously bonus compensation, profitability, liquidity, and firm size have an effect on earnings management. Partially the variables profitability and firm size have an effect on earnings management and variables bonus compensation and liquidity has no effect on earnings management
Perlakuan Akuntansi Pembiayaan Ijarah berdasarkan PSAK no.107 (Studi Kasus BMT Rizqona Ikabu Tambakberas Jombang) Nur, Imada; Susilo, Dwi Ermayanti
JIMAD : Jurnal Ilmiah Multidisiplin Vol. 1 No. 1 (2023): JIMAD : Jurnal Ilmiah Multidisiplin (Oktober)
Publisher : Asosiasi Guru dan Dosen Seluruh Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59585/jimad.v1i1.93

Abstract

BMT Rizqona Ikabu Tambakberas Jombang is a sharia people's bank that has a variety of financing products, one of which is ijarah financing. The purpose of this financing is to meet customer needs on a consumptive basis.This study aims to analyze the accounting treatment of ijarah financing based on PSAK No. 107 (a case study of BMT Rizqona Ikabu Tambakberas Jombang). To reveal the problem as a whole, researchers used descriptive qualitative methods with data collection techniques in the form of observation, interviews and documentation. From the results of research that has been done that the accounting treatment for ijarah financing based on PSAK no.107 (a case study of BMT Rizqona Ikabu Tambakberas Jombang) in its practical activities is in accordance with PSAK no.107. in accordance with the indicators of PSAK no.107 accounting for recognition and measurement, presentation and disclosure are in accordance with PSAK no.107 except in the case of the accounting records of recognition and measurement of repair or maintenance of ijarah objects the lessee does not recognize and measure these costs
PENGARUH SISTEM PELAPORAN AKUNTANSI DAN TINGKAT KEPATUHAN PAJAK TERHADAP KUALITAS PELAYANAN BISNIS UMKM DI DESA SUMBERMULYO Fahmadya, Elok Kunzita; Mahmud, M. Bahrudin; Febrianti, Yulia; Susilo, Dwi Ermayanti
Media Mahardhika Vol. 23 No. 1 (2024): September 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i1.1110

Abstract

This study aims to analyze the impact of accounting reporting systems and tax compliance on the quality of business services within Micro, Small, and Medium Enterprises (MSMEs) in Sumbermulyo Village, Jombang. MSMEs play a significant role in Indonesia's economy, contributing to job creation and societal welfare. However, they face challenges in areas such as accounting reporting and tax compliance, both of which are critical to enhancing business service quality. A reliable accounting system helps mitigate financial mismanagement, while a high level of tax compliance prevents penalties and fosters consumer trust. The research employs a quantitative descriptive approach, using data collected from questionnaires distributed among tofu production companies in Sumbermulyo. Data analysis techniques include normality tests, multicollinearity, and F-tests, which are used to examine the relationships between the variables and draw conclusions regarding their influence on service quality.    
PENGARUH PROFITABILITAS, KEPUTUSAN INVESTASI, KEBIJAKAN DIVIDEN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN SEKTOR ENERGI 2020-2022 Bennany, Salma; Susilo, Dwi Ermayanti
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 2 (2024): Edisi Mei - Agustus 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i2.4079

Abstract

Indonesia telah berkomitmen dalam mengurangi penggunaan energi fosil dan menggantinya ke Energi Baru Terbarukakn (EBT). Target bauran energi pada tahun 2025 dapat tercapai dengan asumsi Indonesia telah menggunakan energi terbarukan berupa bioenergi dan bioethanol, namun penggunaan bioethanol hingga saat ini belum terealisasi. Target bauran energi di tahun 2025 dapat tercapai hanya untuk sektor listrik saja, karena bauran energi primer pada sektor ini sudah mencapai 15-20%. Penelitian ini bertujuan mengukur profitabilitas, keputusan investasi, kebijakan dividen dan struktur modal terhadap nilai perusahaan pada perusahaan sektor energi periode 2020-2022. Penelitian ini menggunakan analisis kuantitatif dengan perusahaan sektor energi periode 2020-2022 sebanyak 71 perusahaan sebagai populasi. Sampel menggunakan teknik purposive sampling, maka diperoleh 21 perusahaan kemudian diukur dengan Analisa Regresi Linier Berganda. Hasil penelitian menemukan bahwa profitabilitas, keputusan investasi dan kebijakan dividen berpengaruh terhadap nilai perusahaan. Sedangkan struktur modal tidak berpengaruh terhadap nilai perusahaan.
Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan Dan Struktur Modal Terhadap Nilai Perusahaan Alifian, Daud; Susilo, Dwi Ermayanti
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1914

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Profitabilitas (Return on Assets), Likuiditas (Current Ratio) Ukuran Perusahaan (Size) dan Struktur Modal (Debt to Equity Ratio) terhadap nilai perusahaan (Price to Value Book) dalam perusahaan sektor Energi yang terdaftar di Bursa Efek Indonesia. Metode penelitian yang digunakan adalah metode asosiatif. Sampel penelitian terdiri dari 71 perusahaan sektor Energi yang terdaftar di Bursa Efek Indonesia selama periode 2020-2022, dengan jumlah perusahaan sebanyak 21 yang dipilih menggunakan teknik purposive sampling dan sebanyak 63 laporan perusahaan yang digunakan. Analisis data dilakukan dengan menggunakan regresi linier berganda melalui perangkat lunak SPSS. Hasil analisis uji statistik menunjukkan bahwa faktor profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan sektor Energi, ini berarti bahwa perusahaan mampu menghasilkan laba yang lebih besar cenderung memiliki ilai yang tiggi. Selanjutnya faktor likuiditas memiliki pengaruh positif signifikan terhadap nilai perusahaan sektor Energi, ini menunjukkan kemampuan perusahaan untuk mengelola kewajiban jangka pendek yang baik sehingga hal ini dapat meningkatkan kepercayaan investor. Kemudian ukuran perusahaan tidak memiliki pengaruh terhadap nilai perusahaan sektor Energi, yang artinya perusahaan besar atau kecil tidak secara signifikan memengaruhi nilai perusahaan maka ada faktor-faktor lain yang lebih penting dalam menentukan nilai perusahaan. Yang terakhir struktur modal memiliki pengaruh positif signifikan terhadap nilai perusahaan sektor Energi, yang artinya penggunaan modal yang optimal dapat meningkatkan nilai perusahaan dan ini dapat mencerminkan kebijakan keuangan yang baik.
Pengaruh Pendidikan Keuangan Keluarga, Financial Self-Efficacy dan Financial Attitude Terhadap Manajemen Keuangan Aziza, Allisa Laily; Susilo, Dwi Ermayanti
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 1 (2024): Article Research Volume 7 Number 1, January 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i1.1383

Abstract

Penelitian ini bertujuan untuk mengetahi pengaruh pendidikan keuangan keluarga, financial self-efficacy, financial attitude terhadap manajemen keuangan prodi akuntansi STIE PGRI Dewantara Jombang. Penelitian yang digunakan merupakan penelitian kualitatif. Metode pengumpulan data menggunakan analisis regresi linier berganda. Metode yang digunakan dalam penelitian ini adalah metode kuisioner sebagai data primer. Sedangkan data mahasiswa diperoleh dari data sekunder yang diperoleh dari BAAK (Bagian Administrasi Akademik Kemahasiswaan). Tehnik pengambilan sampel dilakukan dengan metode purposive sampling dengan jumlah sampel 100 responden. Variabel penelitian ini meliputi pendidikan keuangan keluarga (X1), financial self-efficacy (X2), financial attitude (X3) dan manajemen keuangan (Y). Penelitian ini menggunakan analisis regresi linier berganda dengan bantuan program SPSS 25. Berdasarkan hasil uji t Pendidikan keuangan keluarga (X1) tidak berpengaruh signifikan terhadap manajemen keuangan. Financial self efficacy (X2) berpengaruh signifikan terhadap manajemen keuangan. Financial attitude (X3) berpengaruh signifikan terhadap manajemen keuangan. Berdasarkan hasil uji f terdapat pengaruh Pendidikan keuangan keluarga, financial self-efficacy, financial attitude secara simultan terhadap manajemen keuangan.
Pengaruh Intellectual Capital dan konservatisme Akuntansi Terhadap Kinerja Keuangan Sulistyawati, Iin; Susilo, Dwi Ermayanti
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): Artikel Periode Research Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i2.1620

Abstract

In the era of globalization, economic growth has a huge impact on companies in Indonesia. Under these conditions, companies must openly present information that describes financial performance. This research was conducted to determine the influence of Intellectual capital and accounting conservatism on financial performance. The research design uses quantitative methods with time series data for 2019-2022. The data analysis technique used is multiple linear regression analysis. The data source for this research comes from 18 oil and gas companies listed on the Indonesia Stock Exchange (BEI). The sampling technique in this research was purposive sampling method, data was obtained from 15 companies. The research results show that intellectual capital has an effect on financial performance and accounting conservatism has no effect on financial performance.
Pengaruh Perputaran Kas, Leverage dan Ukuran Perusahaan Terhadap Profitabilitas pada Perusahaan Manufaktur Subsektor Makanan dan Minuman Yang Terdaftar di BEI (2020-2022) Elma Oktavianawati; Dwi Ermayanti Susilo
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i8.4306

Abstract

This study aims to explore the impact of cash turnover, leverage, and firm size on profitability. The independent variables involved include cash turnover measured by the ratio of net sales to average cash, leverage measured by Debt to Assets Ratio, firm size calculated based on total assets, and profitability measured by Return on Assets as the dependent variable. The research uses financial data from companies in the food and beverage sector listed on the Indonesia Stock Exchange during the period 2020-2022, categorized as secondary data. The research population involves 30 manufacturing companies in the food and beverage sector listed on the IDX. The sampling method used is purposive sampling with 26 companies meeting the selected criteria. Data analysis in the study includes descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing using t-tests. Based on the research findings, it was found that cash turnover has a significant negative and significant impact on profitability, leverage has a significant negative and significant impact on profitability, while firm size does not have a significant impact on profitability.
Peran Etika dan Moral dalam Membangun Akhlak Siswa-Siswi SD Banjaragung III Bareng Jombang Susilo, Dwi Ermayanti; Chasanah, Ina Nikmatul; Supriyadi, Andhi; Purba, Darwin Marasi; Rusmawan, Teddy
Jurnal SOLMA Vol. 13 No. 1 (2024)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v13i1.10072

Abstract

Background: Moral education in schools needs to be carried out seriously to build a quality generation of the nation. Although the main role in educating children's morals is the role of parents, teachers in schools also play a big role in realizing the morals students should have. Families, schools and communities are also responsible for educating the younger generation to have good morals and intellectual intelligence so that a superior young generation can be created. The development of ethics and morals in schools is also very important for every teacher to pay attention to, considering that this is where students begin to become familiar with various fields of scientific study. During this period, students also begin to realize their identity as human beings who begin to grow with the various problems that accompany it. Method: The method used in this community service goes through several stages, namely: location survey, coordination of time, place and implementation, as well as delivery of ethical and moral material. Armed with noble moral values obtained through the learning process in the classroom and outside the classroom, students are expected to become human beings with character and knowledge who are ready to be developed at a higher level of education. Because everyone definitely has goals in life, whether short-term, medium-term or long-term goals. Conclusion: Moral education in schools must also be designed to cover various aspects, namely: educators, materials, methods and evaluation so that the results are expected to be optimal.
PENGARUH KEBIJAKAN MANAJEMEN KEUANGAN DAN PROFITABIITAS TERHADAP NILAI PERUSAHAAN SEKTOR PROPERTY Arianti, Echa Junia; Maghfiroh, Vadiani; Maulana, Achmad Alfan; Susilo, Dwi Ermayanti
JAMBURA: Jurnal Ilmiah Manajemen dan Bisnis Vol 7, No 3 (2025): JIMB - VOLUME 7 NOMOR 3 JANUARI 2025
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jimb.v7i3.30060

Abstract

Kebijakan manajemen keuangan menjadi salah satu patokan untuk mengetahui baik buruknya nilai perusahaan. Faktor yang termasuk didalamnya adalah fungsi keuangan seperti manajemen keuangan, dan ditambahkan pula dengan tingkat keuntungan atau sering disebut dengan profitabilitas yang diperoleh perusahaan. Penelitian ini bertujuan untuk mengetahui apakah kebijakan manajemen keuangan dan profitabilitas berpengaruh secara simultan terhadap nilai perusahaan pada sektor property yang tercatat di Bursa Efek Indonesia. Jenis sumber data yang digunakan dalam penelitian ini adalah data sekunder. Teknik pengumpulan data adalah dengan menggunakan teknik pengumpulan data kuantitatif atau statistik. Prosedur pengambilan sampel dalam penelitian ini adalah non-probabilitay dengan teknik purposive sampling. Metode analisis menggunakan uji asumsi klasik, analisis regresi linier berganda, uji hipotesis, uji Koefisien Determinan. Berdasarkan hasil analisis kebijakan manajemen dan profitabilitas secara simultan berpengaruh dan signifikan terhadap nilai perusahaan, secara parsial kebijakan manajemen dan profitabilitas masing-masing berpengaruh terhadap nilai perusahaan.
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 Fahmadya, Elok Kunzita Fannia Yuke Adetiya Faurani Santi Singagerda Febrianti, Rindi Antika Fenti Arum Farantika Fernanda, Regita Emma Habsari, Vivi Nusita Hendrawan, Suluh Agus Herry Purnomo Herry Purnomo Imelia Shalshabilla Ina Nikmatul Chasanah Ina Nikmatul Chasanah Ina Nikmatul Chasanah Irea Arrahima Jumroni Jumroni Jumroni, Jumroni Kavita Sapna Previdayana Kusna Djati Purnama LISA AYUNI Liya Rizkiyah Maghfiroh, Vadiani 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 Noer Soetjipto Nofia Erinda Kusumastuti Novita, Della Nunik Nunik Nur, Imada Nurianah, Nurianah 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 Sucipto, Beni 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 Wisnu Mahendri Yahya Wahyu Yudhasamara, Shima Pungkas Yulia Febrianti