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All Journal Ekonomi Bisnis Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Martabe : Jurnal Pengabdian Kepada Masyarakat JURNAL LENTERA BISNIS Jurnal Pengabdian Masyarakat Asia Journal of Economics and Business UBS International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Pengabdian Masyarakat Formosa (JPMF) Jurnal Pengabdian Masyarakat Tjut Nyak Dhien
Murtianingsih
Akuntansi, Fakultas Ekonomi Dan Bisnis Institut Teknologi Dan Bisnis Asia Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILTY MURTIANINGSIH -; NUR ELIF
Jurnal Akademika Vol 15, No 2 (2017): Agustus 2017
Publisher : STIE Indonesia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (155.787 KB) | DOI: 10.51881/jam.v15i2.80

Abstract

This study aims to identify and analyze the impact of the implementation of CorporateSocial Responsibility (CSR) PT. Tirta Investama (Aqua) to the welfare of the community inthe village of Karangjati Pasuruan, with a sample of 205 of 500 families. The type of thisresearch is quantitative descriptive that describes the actual phenomenon. The data used isthe primary data obtained by spreading the questionnaire that has been tested the level ofvalidity with the correlation coefficient (rxy) and the relability with the value of cronbach'salpha more than 0.60. The hypothesis used include the test of influence of education variable(X1), Health (X2), Economy (X3), Environment (X4) on society welfare (Y) by usingmultiple regression analysis at 5% significance level.The test result stated that educational variable of significance value α = 0,023, health α =0,012, Economic α = 0,000, and Environment α = 0,010 have an effect on improvingcommunity prosperity of Karangjati Village with T-value count bigger than T-Table valueand significance level are on α <0.05% indicating that the implementation of CorporateSocial Responsibility in the field of education, health, economics, and environment,conducted by the company has a significant positive effect.Keyword : Corporate Social Responsibility, Educational, health, economic, environment,society welfare
Return On Asset, Audit Quality and Accrual Earning Management Practice of LQ 45 Companies Listed in IDX Murtianingsih Aning
Ekonomi Bisnis Ekonomi Bisnis, Volume 26, No.1, Maret 2021
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um042v26i1p50-64

Abstract

This study aims to analyze and test the effect of the variable Return On Asset and Audit Quality on earnings management practices at LQ 45 companies listed on the Indonesia Stock Exchange in the 2016-2018 period. The population consists of the LQ 45 companies listed on the Indonesia Stock Exchange. The researchers took the sample with the purposive sampling technique and resulted in 33 companies. The audit quality used is the auditor in the rank the big-four. The type of research is associative causal with quantitative data and secondary data using descriptive statistical analysis, classic assumption techniques, multiple regression analysis, coefficient of determination (R²), and t-test hypothesis. The research result stated that Return on asset dan audit quality has an effect positive and significantly on earnings management practice. An interesting research finding is that the managers of LQ 45 companies tend to do little accrual earnings management. 
The Effect Of Institutional Ownership, Leverage, and Firm Size On Earnings Management Najib Aliy Muqsith; Murtianingsih
International Journal of Educational Research & Social Sciences Vol. 3 No. 2 (2022): April 2022
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v3i2.316

Abstract

The research aims to find out the effect of institutional ownership, leverage, and firm size on earnings management. The research population of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2019 and 2020 was selected using a purposive sampling technique. The research sample is 54 companies. The type of data is quantitative data with secondary data sources. Data analysis techniques are descriptive statistics, classical assumption test, multiple regression analysis, coefficient of determination, and hypothesis testing. The results of the research on institutional ownership, leverage, and firm size have no effect on earnings management.
Profitability And Profit Growth Of Manufacturing Companies In Indonesia During The Covid-19 Pandemic Firdausi Nuzulla; Murtianingsih Murtianingsih
International Journal of Educational Research & Social Sciences Vol. 3 No. 2 (2022): April 2022
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v3i2.348

Abstract

The purpose of this study is to determine and analyze the effect of Net Profit Margin (NPM), Return On Assets (ROA), and Return On Equity (ROE) on profit growth in manufacturing companies in Indonesia. This type of research is classified as causal associative, a study that aims to determine the relationship between two or more variables. All of the manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020 and selected as the research population were 194. A purposive sampling method adapted to the purpose was used in the selection of samples so that 16 companies were obtained as samples.This study uses quantitative data types, while the analytical techniques used are classical assumption test, multiple regression analysis, R2 coefficient of determination test and t test. Based on the results of the analysis, it is stated that profit growth in the manufacturing sector listed on the Indonesia Stock Exchange (IDX) in 2018-2020 is not significantly affected by the NPM, ROA and ROE variables..
Pelatihan Strategi Bisnis, Pelaporan Keuangan, dan Perpajakan pada CV Safira Media Utama Malang Lussia Mariesti Andriany; Murtianingsih Murtianingsih; Ike Kusdyah Rachmawati; Widi Dewi Ruspitasari
Jurnal Pengabdian Masyarakat Vol 1 No 1 (2020): Jurnal Pengabdian Masyarakat
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v1i1.229

Abstract

Strategy is needed in an organization to develop the organization. One strategy that has been developed is related to recording to financial reporting and planning to tax calculation. Transparent financial report will be very useful, especially when it is related to decision making for organizational development. Besides, financial report also becomes the basis in the calculation and reporting of income tax (PPh) of the organization. Training in financial reporting and tax accounting planning will greatly assist the organization, both for decision making and corporate strategic planning. Business strategic training, financial reporting, and taxation are conducted to help CV Safira Media Utama Malang in achieving better business performance.
Entrepreneurship Training and Application of Break Even Point Analysis in the Framework of Generating an Entrepreneurial Spirit and Exploring New Ideas in Wearnes Malang Students Yuniar Fitriyani; Tin Agustina Karnawati; Murtianingsih
Jurnal Pengabdian Masyarakat Formosa Vol. 1 No. 5 (2022): December 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmf.v1i5.1934

Abstract

Wearnes is an out-of-school educational institution that provides computer, business and sales marketing materials with the aim of providing students with the skills to become entrepreneurs. However, the development and discovery of new ideas for entrepreneurship in educational institutions is still not optimal because the number of meetings on sales marketing material is relatively short, resulting in a lack of implementation of business/business concepts into business practices. For this reason, it is necessary to provide training to foster enthusiasm, new ideas and entrepreneurial creativity. This training also provides a way of calculating break even point analysis of the business plan that will be implemented, especially how to determine the selling price of its business products. The importance of providing this training is to contribute to students who are the younger generation with great potential to start new businesses and develop them in the future so that they have a large multiplier effect in creating new jobs.
PELATIHAN e-SPT PPH 21 KEPADA PESERTA DIDIK LEMBAGA PENDIDIKAN WEARNES MALANG Yuniar Fitriyani; Murtianingsih Murtianingsih; Tin Agustina Karnawati
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 8 (2023): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i8.2995-3001

Abstract

Semakin berkembangnya teknologi informasi di berbagai bidang tak terkecuali masalah perpajakan, Direktorat Jenderal Pajak (DJP) memperkenalkan aplikasi elektronik sistem penerimaan negara melalui e-SPT PPh 21 sebagai sarana untuk mempermudah perusahaan dalam melakukan penghitungan dan pelaporan PPh 21 karyawannya sebagai usaha mengoptimalkan efisiensi proses. Penghitungan dan pelaporan dapat dilakukan secara otomatis dengan menggunakan sistem komputer, sehingga data dapat diinput dengan cepat dan akurat dibanding cara manual yang berisiko akibat kesalahan manusia. Perusahaan membutuhkan SDM yang berkompeten mengisi SPT PPh 21, sehingga merupakan peluang bagi lulusan sekolah maupun lembaga pendidikan luar sekolah karena ketrampilan mengoperasikan e-SPT PPh 21 dapat membantu perusahaan melaporkan kewajiban membayar pajak karyawannya dan menghindari potensi masalah hukum terkait perpajakan. Permasalahan yang dihadapi lembaga pendidikan adalah terkait keterbatasan kemampuan peserta didik dalam mengoperasikan aplikasi e-SPT PPh 21 dan kekhawatiran pihak lembaga pendidikan terhadap ketidakmampuan peserta didik bersaing di dunia kerja. Melihat pentingnya kompetensi perpajakan berbasis komputerisasi, mendorong tim PKM Institut Asia untuk mengadakan pelatihan e-SPT PPh 21 dengan tujuan agar peserta didik dapat mengetahui konsep dasar penghitungan PPh 21 dan dapat mengisi SPT PPh 21 atas penghasilan yang diterima pegawai perusahaan. Metode pelaksanaan pengabdian dengan cara workshop, tanya jawab  fitur aplikasi dan praktek langsung mengoperasikan aplikasi e-SPT PPh 21 di laboratorium komputer dengan bantuan panduan rekaman video tutorial yang diupload pada channel youtube. Hasil kegiatan pengabdian ini menunjukkan kemampuan peserta dalam menginstal aplikasi, mencetak SSP dan SPT PPh 21 dalam bentuk cetak fisik (print out) maupun soft-file 90% berkemampuan baik dan 10% berkemampuan sedang. Sedangkan kemampuan dalam membuat dan mengimpor data file csv sebanyak 80% berkemampuan baik dan 20% berkemampuan sedang.
PERAN KEBIJAKAN DIVIDEN DAN PROFITABILITAS DALAM MEMBENTUK KEBIJAKAN HUTANG PERUSAHAAN PADA SEKTOR PERBANKAN DI INDONESIA Yolanda Yolanda; Murtianingsih Murtianingsih
JURNAL LENTERA BISNIS Vol. 13 No. 2 (2024): JURNAL LENTERA BISNIS, Mei 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i2.1061

Abstract

This research aims to examine the influence of dividend policy and profitability on debt policy in banking companies listed on the Indonesia Stock Exchange during 2020-2022. This type of research is quantitative research, the population in this research are all banking companies listed on the Indonesia Stock Exchange during 2020-2022 and were selected using a purposive sampling technique, so that a sample of 12 companies that met the criteria was obtained. The data analysis technique used in this research is the multiple regression analysis method. This research shows that dividend policy has effect on debt policy and profitability has no effect on debt policy. Keywords : Dividend Policy, Profitability, Debt Policy
Pengaruh Harga, Variasi Produk Dan Iklan Terhadap Keputusan Pembelian Di Toko Ggg_Tanamanbuah Pada E-Commers Shopee Hera Vernando; Moh. Bukhori; Murtianingsih Murtianingsih
Journal of Economics and Business UBS Vol. 12 No. 4 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i4.470

Abstract

Toko ggg_tanamanbuah merupakan sebuah toko online yang berjualan di e-commerce Shopee sejak tahun 2021. Ide berjualan tanaman buah secara offline bermula pada saat musim covid 2020 yang penjual-penjual tanaman banyak yang terjebak di daerah2 tertentu karena tidak bisa pulang akibat covid 19. Dengan adanya hal itu maka toko online Ggg_tanamanbuah mulai branding memperkenalkan produk-produk dari petani nganjuk dan kediri untuk di pasaran menyeluruh ke seluruh indonesia dengan memanfaatkan jasa kirim expedisi hingga awal nya ber omset 30.000 rupiah sampai 150.000.000 rupiah setiap bulan nya. Keputusan pembelian adalah suatu proses pengambilan keputusan konsumen akan pembelian yang mengkombinasikan pengetahuan untuk memilih dua atau lebih alternatif produk yang tersedia dipengaruhi oleh beberapa faktor, antara lain kualitas, harga, lokasi, iklan, kemudahan, pelayanan, variasi produk dan lain-lain.Tujuan penelitian ini adalah untuk mengetahui dan menganalisis 1. Pengaruh harga terhadap keputusan pembelian di toko ggg 2. Pengaruh variasi produk terhadap keputusan pembelian di toko ggg 3. Pengaruh iklan terhadap keputusan pembelian di toko ggg 4. Pengaruh harga, variasi produk dan iklan secara simultan terhadap keputusan pembelian di toko ggg_tanamanbuah pada e-commerce Shopee. Metode penelitian ini adalah eksplanatory research dengan pendekatan survey. Penelitian ini dilakukan pada customer ggg_tanamanbuah pada e-commerce Shopee pada bulan April-Mei 2023 dengan sampel penelitian berjumlah 100 responden dengan metode non-probality sampling dengan menggunakan teknik accidental sampling. Hasil penelitian menunjukkan1.Harga berpengaruh sighnifikan terhadap keputusan pembelian 2.Variasi Produk berpengaruh sighnifikan terhadap keputusan pembelian 3. Iklan berpengaruh sighnifikan terhadap keputusan pembelian 4.Harga, Variasi Produk dan Iklan berpengaruh secara simultan terhadap keputusan pembelian di toko ggg_tanamanbuah pada E-commerce Shopee.
Pelatihan Myob Accounting dalam Rangka Peningkatan Kompetensi Peserta Didik Jurusan Informatika Lembaga Pendidikan Wearnes Education Center Malang Yuniar Fitriyani; Murtianingsih Murtianingsih
ABDIMASKU : Jurnal Pengabdian Masyarakat UTND Vol 2 No 2 (2023): Edisi Juli 2023 - Desember 2023
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Tjut Nyak Dhien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/jpmtnd.v2i2.598

Abstract

Software akuntansi berbasis komputer bertujuan untuk memberikan kemudahan untuk menghasilkan informasi keuangan yang dapat dipercaya, relevan, tepat waktu, lengkap, dapat dipahami, dan teruji. MYOB (Mind Your Own Business) Accounting merupakan salah satu software yang mengolah data akuntansi secara terpadu (integrated software) mulai dari pencatatan data transaksi kemudian diproses secara otomatis ke dalam seluruh catatan akuntansi sampai dengan laporan keuangan perusahaan agar dapat disajikan dengan cepat. Kebutuhan perusahaan akan SDM yang mampu menjalankan software akuntansi merupakan peluang bagi para lulusan yang mempunyai skill di bidang ini untuk dapat bersaing dalam memperebutkan lapangan kerja. Melihat pserlunya memahami akuntansi berbasis komputer beserta cara mengoperasikannya, mendorong tim PKM Institut Asia untuk mengadakan pengabdian masyarakat dengan mengadakan pelatihan MYOB versi 19.6 kepada peserta didik Wearnes Education Center Malang jurusan Teknik Informatika mengingat peserta didik lembaga ini memang telah mendapat mata pelajaran akuntansi, namun belum memberikan mata pelajaran komputer akuntansi. Program pengabdian yang dilaksanakan selama 3 hari ini memberi pengenalan konsep dasar akuntansi menggunakan perhitungan manual maupun menggunakan aplikasi MYOB Accounting versi 19.1 beserta praktik langsung mengoperasikan MYOB Accounting. Hasil program pengabdian masyarakat ini berupa peningkatan jumlah peserta yang berkemampuan dalam membuat laporan keuangan melalui cara perhitungan manual rata-rata naik sebesar 36% dan jumlah peserta yang berkemampuan membuat laporan keuangan melalui aplikasi MYOB Accounting rata-rata naik sebesar 90%.
Co-Authors Firdausi Nuzulla Hera Vernando Ike Kusdyah Rachmawati Iqbal Saladin Harahap Lussia Mariesti Andriany Moh. Bukhori Moh. Bukhori Mohammad Bukhori Najib Aliy Muqsith NUR ELIF Tin Agustina Karnawati Widi Dewi Ruspitasari Yazid Bahuwa Yolanda Yolanda Yuniar Fitriyani