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DAMPAK COVID-19 TERHADAP PERUBAHAN HARGA DAN RETURN SAHAM Novi Darmayanti; Titik Mildawati; Fitriah Dwi Susilowati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 4 No 4 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.036 KB) | DOI: 10.24034/j25485024.y2020.v4.i4.4624

Abstract

ABSTRACTCOVID-19 is an acronym for “Corona Virus Desease-2019”. Emergance at the end of 2019 and the explosion of this virus caused by rapid transmission yo the effects caused and the absence of a vaccine that can definitely fight this virus. In Indonesia, the peak of people’s fear of this virus occured when the first COVID-19 case was announced on 2 March 2020. The impact of this outbreak attacked all sectors including the capital market. By using paired sample t test, this study aims to analyze the impact of the announcement on changes in price and stock returns PT. Indosat, Tbk. The results showed that stock prices experienced significant changes with sig.value 0,000 < 0,05 . While stock returns did not change due the announcement because sig.velue of stock return is 0,946 > 0,05. 
DETERMINAN PENGAMBILAN KEPUTUSAN INVESTASI BERDASARKAN NORMA SUBJEKTIF, KONTROL PERILAKU, DAN PERILAKU HEURISTIK Rosadi Wirawan; Titik Mildawati; Bambang Suryono
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 6 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.797 KB) | DOI: 10.24034/j25485024.y2022.v6.i1.5163

Abstract

This study aims to obtain empirical evidence of the influence of Subjective Norms, Behavioral Control, and Heuristic Behavior on Investment Decisions. We used 54 respondents of individual investors who are just learning and or have already transacted on the Indonesia Stock Exchange (BEI) as a sample. By using multiple regression analysis, we found that the subjective norm has an effect on investment decisions. This means that the higher the influence of individual external environmental pressures, namely observers, friends, mass media, and investment management, the greater the individual's ability to make investment decisions. Behavioral Control has an effect on Investment Decisions. This means an understanding of the simplicity or complexity of taking action based on past experience and the obstacles that may be faced when taking action, affecting individuals in making investments. Heuristic behavior affects investment decision making. This means that the level of confidence and experience possessed by individuals and other known people will influence individuals in making accurate investments.
Effect of Leverage, Profitability and Audit Committee on Audit Delay with KAP Reputation as Moderating Variable Agustina Dianova; Titik Mildawati; Kurnia Kurnia
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2158

Abstract

This research is meant to find out whether the influence of stock leverage, profitability and audit committee on audit report lags with a moderating variable of Public Accounting Firm (KAP)’s reputation. The research population was mining company listed on the Indonesia Stock Exchange (IDX) in the period of 2014 to 2018. This research has been done by using purposive sampling method and applied quantitative research. The data has been obtained from www.idx.co.id. The samples are 69 companies. The independent variables leverage, profitability and audit committee.  The dependent variable is audit delay. Moderating variable is KAP’s reputation.  This research has been done by using multiple linear regressions and statistics. Based on the result of the research, it indicates that leverage and profitability does not give any influence to the audit delay. KAP’s reputation does not moderate the effect of leverage, profitability and audit committee on audit delay audit committee gives negative influence on audit delay.
Strategic Plan Development for the Implementation of Balanced Scorecard as a Performance Measuring Instrument at Gotong Royong Hospital Surabaya Indah Puji Lestari; Nur Fadjrih Asyik; Titik Mildawati
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 1 (2021): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i1.1758

Abstract

This study aims to determine the development of a strategic plan from the evaluation results of implementing the balanced scorecard as a performance measurement tool at the Gotong Royong Hospital, Surabaya. This type of research uses descriptive qualitative. This data collection technique is carried out through (1) Interview (2) Documentation. The data source of this research from primary data. The analysis of the application of the balanced scorecard is to find out how the company is performing, then identify the internal and external environment to determine the key factors. After obtaining the key factors, they are evaluated using the EFE Matrix, IFE Matrix, TOWS Matrix, and IE Matrix, which is then obtained the recommended alternative strategies. The results of the recommended priority strategy alternatives are assessed using QSPM Matrix. The results Analysis using the EFE Matrix, IFE Matrix, TOWS Matrix, IE Matrix and QSPM then obtained the chosen strategy, namely product development and market penetration strategies. Based on the TOWS analysis, the reserachers provide recommendations that can be used to strengthen the strengths and opportunities as well as control weaknesses and threats by developing 13 strategies chosen.
Pemanfaatan Aplikasi Keuangan Digital untuk Mewujudkan UKM Handal Juwita Sari; Titik Mildawati; Yahya Yahya; Kurnia Kurnia
Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 5, No 2 (2022): Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS)
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jipemas.v5i2.13976

Abstract

The government's program "Belanja di Warung Tetangga" is one of the efforts to increase sales transactions at traditional grocery stores (Toko kelontong). On the other hand, with restrictions on the public's movement space due to an appeal from the government to suppress the spread of COVID-19, people's spending behavior has begun to change. If you usually shop at the supermarket, stay at home and shop at the store near your house. This shows the fact that traditional grocery store buyers have indeed declined, but sales of household goods have continued. Sales of basic commodities are still operating. Traditional Grocery stores cannot control people's purchasing power because indeed the global economic conditions are not good, but their business does not immediately close. Therefore, while surviving in the midst of a pandemic, it is possible that traditional grocery stores can streamline their operations. This STIESIA’s teams activity with traditional grocery store business partners outlines solutions to traditional grocery store problems, through financial management using the "buku warung" application. The Stiesia's teams, acts as a facilitator as well as a companion from the the traditional grocery store with the developer of the Buku Warung. The fundamental contribution of this activity is the improvement of traditional grocery stores in managing their financial effectiveness. Increasing the understanding of traditional grocery store regarding digital financial records and opening up the insight of owners on current technological developments. The hope is, during this pandemic, traditional grocery stores can survive and be able to perform financial efficiency.
Pemberdayaan UMKM Rosela Asri Kelurahan Pacar Kembang Kecamatan Tambaksari Kota Surabaya tri yonowati; Titik Mildawati; Ikhsan Budi Riharjo; Khuzaini
Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 1 No. 2 (2021): Vol.1 No.2, April 2021
Publisher : Universitas Dinamika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37802/society.v1i2.136

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Kelompok UMKM Kerajinan Tangan Rosela Asri yang berada di Kelurahan Pacar Kembang, Kecamatan Tambaksari Kota Surabaya merupakan salah satu UMKM dengan skala usaha mikro memiliki potensi untuk dikembangkan. Kerajinan tangan yang diproduksi antara lain kreasi flannel dan katun, daur ulang, box hantaran, tas, dan dompet. Seperti pada umumnya usaha mikro, permasalahan yang dihadapi selama ini adalah pengelolaan keuangan usaha yang masih tercampur menjadi satu dengan keuangan keluarga dan pemasaran produk. Pengelolaan administrasi keuangan selama ini belum dapat dijalankan secara optimal sehingga berapa pendapatan yang diterima dan pengeluaran usaha belum dapat diidentifikasi dengan jelas. Peningkatkan penjualan produk dengan menggunakan teknologi akan menjadi solusi terbaik untuk membantu pemasaran produk yang dihasilkan UMKM Rosela Asri. Pemasaran melalui media sosial akan memudahkan UMKM untuk menyusun strategi pemasaran yang tepat dan didukung pengelolaan keuangan yang baik diharapkian dapat menjaga kelangsungan usaha saat ini pada masa pasca pandemi covid 19 dan new normal serta kedepannya. Berdasarkan permasalahan yang ada diperlukan pelatihan dan pendampingan tentang pembukuan sederhana dan strategi pemasaran yang baik. sehingga bermanfaat bagi peningkatan kesejahteraan hidup pengusaha mikro .
Pengaruh Size, Leverage, Profitability, Dan Capital Intensity Ratio Terhadap Effective Tax Rate (Etr) Vika Rahmawati; Titik Mildawati
Jurnal Riset Keuangan dan Akuntansi Vol 5, No 2 (2019): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v5i2.2008

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This study aims to examine the effect of size, leverage, profitability, and capital intensity ratio on the effective tax rate (ETR). This type of research is quantitative research. The sample of this study amounted to 39 consisting of 13 LQ45 companies listed on the Indonesia Stock Exchange (IDX) from 2015 - 2017. The statistical test tools in the form of the SPSS program were used for classical assumption tests and multiple regression analysis. The results of this study indicate that the size does not affect the effective tax rate (ETR) because the company has not utilized its assets to the full. Profitability has a positive effect on effective tax rate (ETR) because large companies are able to pay their taxes according to their income and capital intensity ratios have a positive effect on the effective tax rate (ETR) due to asset contributions of only a few percent and each year depreciation is used for the tax deduction the value is the same. While leverage has a negative effect on effective tax rate (ETR) because large  companies have debts that generate interest costs, the interest costs are used to reduce the company's net income. Keywords: Size, Leverage, Profitability, Capital Intensity Ratio, Effective Tax Rate 
Transparansi dan Akuntabilitas Kinerja Anggaran Penyelenggaran Pendidikan Tinggi melalui Integrasi Sistem Informasi Keuangan - Lussiana; Titik Mildawati; Fidiana Fidiana
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 4, No 1 (2019)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.099 KB)

Abstract

Semenjak ditetapkan sebagai PTNBH berdasarkan PP No. 83 Tahun 2014 maka ITS dituntut untuk melakukan perbaikan kinerja dalam pengelolaan dan pelayanan publik untuk mencapai good governance. Penelitian ini bertujuan untuk menggali wujud transparansi dan akuntabilitas kinerja anggaran ITS dalam mendorong peningkatan kinerja organisasi. Data diperoleh dari beberapa informan kunci dan kemudian disajikan dengan pendekatan intrepretif. Penelitian ini menemukan bahwa kinerja anggaran dapat mengantarkan ITS mewujudkan good university governance pada aspek transparansi dengan mempublikasi seluruh laporan kepada publik. Sedangkan akuntabilitas diwujudkan dengan memenuhi kontrak kinerja dengan Kemenristek Dikti dan standar biaya yang ditetapkan oleh Kementerian Keuangan. Transparansi dan akuntabilitas ini dapat diwujudkan berkat integrasi SipMonev dan SimRBA
PELATIHAN KEWAJIBAN PERPAJAKAN WAJIB PAJAK ORANG PRIBADI USAHAWAN BAGI PELAKU UMKM Iffah Qonitah; Ratna Nugraheni; Agung Kristiawan; Titik Mildawati
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 1 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (658.765 KB) | DOI: 10.24034/kreanova.v1i1.4858

Abstract

Tax is the prima source of the country's income. Therefore, it is an obligation for every taxpayer to perform the fulfillment of the proper tax is to pay the tax in time. One of the taxpayer society is the perpetrators of micro, small and medium enterprises (MSMES) countries. The role of MSMES is very large against state revenues. This can be seen from the number of SMES actors in Indonesia. More and more MSMES, state income from tax sector, especially income tax will be increased. But in fact, there are still many MSME actors who do not understand the tax obligations in accordance with existing tax regulations. The amount of income tax paid does not match the amount of gross income obtained. To improve tax knowledge on income tax article 21, PP 23 year 2018 and tax obligation, it is necessary to provide education to SMES. This form of education can be socialization, training and mentoring. With this education, SMES are expected to make calculations, deposits and reporting of taxation obligations correctly.
PELATIHAN DAN PENDAMPINGAN PEMBUKUAN SEDERHANA DAN STRATEGI PEMASARAN PADA UMKNESIA DI SURABAYA Dian Ratnasari Yahya; Titik Mildawati; Nenny Syahrenny; Juwita Sari
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 2 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.443 KB) | DOI: 10.24034/kreanova.v2i1.5154

Abstract

This abdimas activity took the theme of 'back to basic' or back to basics, because it saw the condition of SME partners, the majority of whom had micro/small business scale. In this case, the abdimas team provides training in simple bookkeeping and marketing management with the main focus being partners' understanding of the importance of keeping financial records, changing the mindset of partners who initially saw financial bookkeeping as difficult but became easy. After the training, the STIESIA abdimas team assisted partners to become proficient in making financial reports. Located in Dapur Djitoe, which is one of the partner SMEs, so that partners contribute to providing a place for activities and empowering SME products as consumption activities as well as promotional events for other UMK products. The initial stage starts with understanding the basics of making simple bookkeeping and understanding related to marketing management, the next activity the abdimas team will use bookkeeping applications, then on the marketing side there will be training and digital marketing assistance, cataloging techniques, employee management management, supply chain and recording business legality. Thus, this basic activity is expected to be able to become the foundation for SME partners in maintaining their business, expanding market share and developing their business.
Co-Authors - Lussiana Agung Kristiawan Agustina Dianova Andiani, Legri Anggraini, Kevin Yulia Anugrah Mega Istiqomah, Anugrah Mega Arifin, Sugeng Moh Arina Ramadhianti, Arina Ariyanti Kusumaningtyas, Ariyanti Bambang Suryono Bambang Suryono, Bambang Budi Riharjo, Ikhsan Cahyaning Novitasari, Cahyaning Choirunnisa Choirunnisa, Choirunnisa Dian Ratnasari Yahya Dian Wulansari Darmanto, Dian Wulansari Dini Widyawati Eliab Izmar Beta Pasanda, Eliab Izmar Beta Fakhrudin, Muchamad Imam Febriyanti, Ima Fidiana, Fidiana Firdaus Miftahul Hakim, Firdaus Miftahul Fitriah Dwi Susilowati Fransisca, Linda Gunawan Hartadi Handayani, Mafiah Fitri Hendra Adi Setiawan, Hendra Adi Iffah Qonitah Ikhsan Budi Rihardjo Indah Puji Lestari Islamiah, Rifatul Jannah, Avin Mar’atul Jeane Beatrix Lumangkun, Jeane Beatrix Juwita Sari Kholidah, Nur Khuzaini Kurnia Kurnia Kurnia Kurnia KURNIA KURNIA, KURNIA L Lussiana Laka, Marta Dea Lu Mapa Wasa Mayarina, Nana Ayu Meidiawati, Karina Moch Septiawan Susilo, Moch Septiawan Muhammad Reza Pahlawan Nenny Syahrenny Nenny Syahrenny Niko Permana Kusuma, Niko Permana Novi Darmayanti Nur Fadjrih Asyik Permatasari, Isti Priyadi, Maswar Patuh Puspitasari, Yeni Putri, Rosyida Sutrisno Putro, Vinki Permata Sari Utomo Rachmad Abdullah Rahmasari, Mia Nur Raniyah, Raniyah Ratna Eka Puji Astutik, Ratna Eka Puji Ratna Nugraheni Ratnasari Yahya, Dian respatia, wimba Riyana Riyana, Riyana Rizki Amalia Elfita Rosadi Wirawan Rukmana, Ragita Indria Subiantoro, Okky Hendro Sukarna, Fanny Noviyanti Suwitho Suwitho Syafriningsih Laila Marbun, Syafriningsih Laila Syahrenny, Nenny tri yonowati Triyonowati Triyonowati Victor Aquino Harijanto, Victor Aquino Vika Rahmawati Virdaleny, Virdaleny Wahidahwati Wahidahwati Wahidahwati Wahidahwati, Wahidahwati Wimba Respatia Wismandana, Nicho Budi yahya yahya Yahya Yahya Yahya Yahya Yuliana Anggreani Dua Delang Kolit