Article Per Year (5 Year)
p-Index From 2021 - 2026
4.134
P-Index
This Author published in this journals
All Journal Jurnal Pariwisata Pesona Jurnal Akuntansi dan Keuangan Media Ekonomi dan Manajemen Journal of Economics, Business, & Accountancy Ventura JMM17: Jurnal Ilmu Ekonomi dan Manajemen JHP17 (Jurnal Hasil Penelitian) SINERGI: Jurnal Ilmiah Ilmu Manajemen IJEBD (International Journal Of Entrepreneurship And Business Development) JEM17: Jurnal Ekonomi Manajemen Jurnal Representamen Assets: Jurnal Akuntansi dan Pendidikan Jurnal Samudra Ekonomi dan Bisnis Jurnal Ilmiah Administrasi Bisnis dan Inovasi Community Development Journal: Jurnal Pengabdian Masyarakat Cakrawala Repositori Imwi Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Indonesian Journal of Multidisciplinary Science Bussman Journal : Indonesian Journal of Business and Management International Journal of Economics (IJEC) Journal of Student Research Journal Community Service Consortium Journal of Progressive Law and Legal Studies Jurnal Pengabdian Masyarakat Indonesia
Nugroho, Mulyanto
Universitas 17 Agustus 1945 Surabaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

Published : 36 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 36 Documents
Search

 1   2   3   4 
Pengaruh Status Ekonomi, Literasi Keuangan, Pengelolaan Keuangan Terhadap Gaya Hidup Pada Generasi Z Dengan Perilaku Konsumtif Rizal Mahendra; Mulyanto Nugroho; Ulfi Pristiana
Cakrawala Repositori IMWI Vol. 6 No. 1 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i1.266

Abstract

The purpose of this study was to determine the relationship between economic status, financial literacy, financial management on lifestyle in generation z with consumptive behavior as a moderating variable. This research uses quantitative research methods. This research also uses causal research. The population in this study were generation Z in Surabaya. Sampling in this study was carried out using purposive sampling method. The research instrument used in this research is a questionnaire made by the researcher. The measurement used in measuring the level of importance of each indicator uses a Likert scale with a range of 1 (strongly agree) to 4 (strongly disagree). The results of this study indicate that there is a significant influence of economic status, financial literacy and financial management of respondents on generation z's lifestyle. Then consumptive behavior does not moderate the influence of economic status and financial literacy on lifestyle in generation z. While consumptive behavior moderates the influence of financial management on lifestyle in generation z.
PENGARUH GOOD CORPORATE GOVERNANCE (GCG), UKURAN PERUSAHAAN DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020 – 2023 Wahyuni, Vika Triya; Nugroho, Mulyanto
Bussman Journal : Indonesian Journal of Business and Management Vol. 4 No. 3 (2024): Bussman Journal | September - Desember 2024
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v4i3.309

Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG), company size, and capital structure on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange during the period 2020-2023. The study population consists of listed manufacturing sector companies, with a sample of 54 companies selected using the purposive sampling method based on certain criteria. The data used are secondary data obtained from the financial statements for 2020 - 2023. The research method used is the quantitative method. Data analysis in this study was carried out using Structural Equation Modeling (SEM) with Partial Least Squares (PLS) software. The results of the study indicate that only Good Corporate Governance (GCG) has a significant effect on financial performance, while company size and capital structure do not have a significant effect on financial performance. The Determination Coefficient (R Square) shows a value of 0.023, which means that the three independent variables explain 23% of the variability in financial performance, while 77% is explained by other variables outside the study.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI SUB SEKTOR KOSMETIK DAN BARANG KEPERLUAN RUMAH TANGGA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023 Azizah, Titin Nur; Nugroho, Mulyanto
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.846

Abstract

This study aims to analyze the effect of company size, leverage, and liquidity on company financial performance, with profitability as an intervening variable. The focus of this study is six cosmetic and household goods sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research method used is a quantitative approach with Partial Least Squares (PLS) analysis techniques. The data analyzed include company financial reports, including company size (total assets and total sales), leverage (DER and DAR), liquidity (CuR, QR, and CaR), profitability (ROA, ROE, and NPM), and financial performance (ROI and GPM). The results of the study indicate that leverage has a significant positive effect on financial performance and profitability, while liquidity only has a significant effect on profitability. Interestingly, company size has a significant negative effect on profitability and financial performance. Profitability functions as a significant mediating variable between leverage and liquidity on financial performance. With an R-square of 91.2%, this model shows a strong ability to explain the variability of financial performance. This study provides practical and theoretical contributions to companies and investors in financial management
Pengaruh Tata Kelola Perusahaan, Struktur Modal, Struktur Aktiva terhadap Financial Distress dengan Kinerja Keuangan sebagai Variabel Intervening pada sub sektor Rokok yang terdaftar di Bursa Efek Indonesia periode 2016-2023 Alhabsyi, Amru Karim; Nugroho, Mulyanto
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 02 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : Desember-Febuari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i02.1002

Abstract

The objective of this research is to examine the impact of Corporate Governance, Capital Structure, and Asset Structure on Financial Distress with Financial Performance as an Intervening Variable. The population of this study includes cigarette sector companies listed on the Indonesia Stock Exchange. The data were obtained from the annual financial reports of 4 cigarette sub-sector companies for the period 2016–2023, using a saturated sampling technique. This study employed is a quantitative approach with data analysis conducted using the Structural Equation Model (SEM) through Partial Least Squares (PLS). The analysis covers the Outer Model, Inner Model, and Hypothesis TestingThe study's findings reveal that Corporate Governance has a positive but insignificant influence on Financial Distress. Similarly, Capital Structure negatively impacts Financial Distress, though the effect is also insignificant, while Asset Structure exerts a positive yet insignificant influence. On the other hand, Corporate Governance demonstrates a positive and significant effect on Financial Performance, whereas Capital Structure and Asset Structure both exhibit negative but insignificant effects. Financial Performance, however, positively and significantly impacts Financial Distress. As an intervening variable, Financial Performance significantly and positively mediates the link between Corporate Governance and Financial Distress, while its mediation of the relationships between Capital Structure and Financial Distress, as well as Asset Structure and Financial Distress, is negative but insignificant.
An Exploration of Earnings Management Based on Green Investments and Financial Risk Nugroho, Mulyanto; Agustono, Dyah Oktaviani Sulistyaningrum; Rahmiyati, Nekky
Jurnal Samudra Ekonomi dan Bisnis Vol 16 No 1 (2025): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v16i1.10809

Abstract

In an era of globalization that increasingly prioritizes sustainability, green investment-based earnings management has become an important topic in the world of business and finance. This research was conducted with the aim of exploring earnings management based on green investment and financial risk. The method used in this research is a quantitative approach with a sample of 25 SRI-KEHATI indexed companies selected by purposive sampling. The research results show that green investment has no significant effect on earnings management and financial risk has a significant effect on earnings management. Based on these results, it is recommended for future researchers to consider using alternative stock indices, such as LQ45, Kompas100, JII, and others. Additionally, it may be useful to differentiate between companies operating in manufacturing and banking, which may yield different research results.
PENGARUH PEMAHAMAN AKUNTANSI, KECANGGIHAN TEKNOLOGI INFORMASI, PELATIHAN DAN PENGALAMAN KERJA TERHADAP KINERJA SIA MELALUI EFEKTIVITAS PENGGUNAAN SIA SEBAGAI VARIABEL INTERVENING PADA PT KAI (PERSERO) DAOP 8 SURABAYA Faizati, Lutfika Arifa; Nugroho, Mulyanto; Arifin, Mochammad
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.804

Abstract

The success of a company in modern business fundamentally depends on how effectively it utilizes the performance of its Accounting Information System (AIS). This is because AIS serves as a critical foundation for managing the company's financial data. This study aims to determine the extent to which accounting understanding, information technology sophistication, training, and work experience influence AIS performance, with the effectiveness of AIS utilization acting as an intervening or mediating variable. The research employs a quantitative approach, using a sample of 25 employees from the finance unit at PT KAI (Persero) operational area 8 Surabaya. The data is analyzed using the Partial Least Square (PLS) method. The findings reveal that accounting understanding, training, and work experience have a positive and significant effect on AIS performance. However, the variable of information technology sophistication does not significantly affect AIS performance. Furthermore, the mediation effect analysis shows that the effectiveness of AIS utilization does not mediate the relationship between accounting understanding, information technology sophistication, training, and work experience on AIS performance
PERANCANGAN SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS DAN PENGELUARAN KAS DI CV. AZKHA MULYA JAYA Samekto, Deby; Nugroho, Mulyanto; Arifin, Mochammad
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.811

Abstract

The purpose of this research is to design an Accounting Information System (AIS) to manage cash receipts and disbursements at CV Azkha Mulya Jaya. This company struggles with cash management due to a manual system based on Microsoft Excel, which is prone to errors and delays in reporting. The implementation of this system is expected to enhance efficiency and accuracy in managing the company's cash flow. This research employs a qualitative descriptive approach using the System Development Life Cycle (SDLC), which includes planning, analysis, design, and evaluation stages. Data were collected through interviews with finance staff, direct observations of operational processes, and analysis of supporting documents such as invoices, receipts, and financial reports. The findings indicate that the developed information system can automate the recording of cash receipts and disbursements, as well as the automatic generation of financial reports. The system features a user-friendly interface and capabilities for generating daily and monthly cash flow reports more quickly and accurately. Ultimately, this system aims to enable the company to monitor cash flow more efficiently, reduce human error, and improve financial transparency and accountability. This research highlights the importance of integrating technology into financial management for better operational performance.
PENINGKATAN KAPASITAS SUMBER DAYA MANUSIA DI INDUSTRI KREATIF KARTINI BORDIR KELURAHAN KEDURUS SURABAYA Ekoputro, Widiyatmo; Nugroho, Mulyanto
Journal Community Service Consortium Vol 1 No 1 (2020): Journal Community Service Consortium
Publisher : Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/consortium.v1i1.3265

Abstract

Sumber Daya Manusia adalah bagian penting bagi semua kegiatan dan aktifitas manusia termasuk didalamnya pada industri kreatif agar menghasilkan ide dan karya-karya yang inovatif serta kekinia. Pada industri kreatif dipandang semakin penting dalam mendukung perkembangan perekonomian Indonesia, berbagai pihak berpendapat bahwa "kreativitas manusia adalah sumber daya ekonomi utama" dan bahwa “industri abad kedua puluh satu akan tergantung pada produksi pengetahuan melalui kreativitas dan inovasi. Pada saat ini, Indonesia banyak memiliki UKM yang bergerak disektor usaha kreatif. Kegiatan kreatif yang berkaitan dengan kreasi, produksi dan distribusi produk yang dibuat dihasilkan oleh tenaga pengrajin yang berawal dari desain awal sampai dengan proses penyelesaian produknya, antara lain meliputi barang kerajinan yang terbuat dari : Kain, Kain Perca batu berharga, serat alam maupun buatan, kulit, rotan, bambu, kayu, logam (emas, perak, tembaga, perunggu, besi) kaca, porselin, marmer, tanah liat, dan kapur.dll. Sebagaimana diketahui bahwa sebagai kota terbesar kedua di Indonesia Industri kerajinan tangan di Kota Surabaya tumbuh 7%-10% dalam dua tahun terakhir. Pertumbuhan industri kerajinan tangan di Surabaya itu tercapai seiring upaya pemerintah kota dalam menghadapi Asean Free Trade Area (AFTA). Ketua Umum Dewan Kerajinan Nasional Daerah (Dekranasda) Kota Surabaya, mengatakan pertumbuhan industri kerajinan lokal itu salah satunya didorong oleh bertambahnya jumlah usaha kecil dan menengah (UKM). Untuk memperkenalkan produk kerajinan Surabaya, pemerintah kerap menggelar pameran di luar maupun dalam kota melalui program roadshow mall to mall. Faktor lainnya adalah transaksi penjualan barang kerajinan baik melalui pameran maupun di luar pameran. Selama tahun 2013 transaksi penjualan barang kerajinan dalam setiap pameran baik dalam kota maupun di luar kota totalnya sekitar Rp15 miliar. Saat ini Dekranasda memiliki anggota 290 UKM ditambah 980 kelompok wirausaha muda.
The Effect Of Environmental Uncertainty, Company Size, Strategic Changes On Financial Performance And Company Value With Good Corporate Governance As A Moderation Variable In Manufacturing Companies Listed On The Indonesia Stock Exchange Firmansyah, Muhammad Nizar; Nugroho, Mulyanto; Rahmiyati, Nekky
International Journal of Economics (IJEC) Vol. 4 No. 2 (2025): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v4i2.1219

Abstract

This study aims to analyze the influence of environmental uncertainty, company size, and strategic changes on financial performance and company value in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. With a quantitative approach using SEM-PLS, this study analyzed 111 data from 37 companies based on financial statements and annual reports. The results show that environmental uncertainty does not have a significant influence on financial performance or company value, either directly or through financial performance mediation. In contrast, the size of the company has a significant influence on the company's financial performance and value, reflecting the stability and attractiveness of large companies in the eyes of investors. However, strategic changes do not have a significant effect on financial performance or company value, either directly or through financial performance as a mediator. In addition, the implementation of Good Corporate Governance (GCG) also does not mediate the relationship between financial performance and company value significantly. These findings underscore the importance of company size and financial performance as key determinants of company value in the stock market, while environmental uncertainty and strategic changes require further study to understand their impact.
The Effect of Growth and Systematic Risk on the Firm’s Value: Profitability as a Mediating Variable Nugroho, Mulyanto; Halik, Abdul
Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 3 (2020): December 2020 - March 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i3.2468

Abstract

This research aimed to examine the impact of growth and systematic risk on company value, mediated by profitability in insurance companies listed on the Indonesia Stock Exchange (IDX). There are 88 companies in the financial sector in the insurance sub-sector listed on the IDX. They were taken as the population by using the purposive sampling technique. The sample of this study consisted of fourteen insurance companies. The data is analyzed using partial least square structural equation modeling (PLS-SEM). It was found that growth has a significant positive effect on profitability, and profitability has a significant positive effect on firm value. It means that profitability fully mediates the effect of growth on firm value. On the contrary, growth does not have a significant direct effect on firm value. Systematic risk has no significant effect on profitability and firm value. These findings are expected to have a good impact on investors and firms’ managers in Indonesia by looking at the growth and its impact on current corporate values.
Co-Authors Abdul Halik Abdul Halik Achmat Maskurochman Agustono, Dyah Oktaviani Sulistyaningrum Alhabsyi, Amru Karim Ambariyanto Ambariyanto Auliya, Fatikhatur Rizki Azizah, Titin Nur Ekoputro, Widiyatmo Faizati, Lutfika Arifa Firmansyah, Muhammad Nizar Hamim Hamim Hendy Widiastoeti Ida Aju Brahma Ratih Imam Sujono Maulida, Indira Shofia Maulida, Indira Shofia Mochammad Arifin Mohammad Insan Romadhan Mohammad Sihab Ridwan N, Salwa Zahra Nekky Rahmiyati Nila Aprilia Sukmawati Poedjijanto Poedjijanto Puspita, Vida Indira Rizal Mahendra Rodhiyah Rodhiyah Salsabela, Dania Samekto, Deby Siti Mujanah Slamet Riyadi Slamet Riyadi Srie Hartutie Moehaditoyo Sugianto, Joshua Yonathan Syanindita Prameswari Tri Ratnawati Tri Ratnawati Ujianto Ujianto Ulfi Pristiana Ulfi Pristiana W, Vika Ramadhina Wahyuni, Vika Triya Weny Astutik Yusi Sri Ratih Ayu