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All Journal Assets: Jurnal Akuntansi dan Pendidikan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Equity: Jurnal Akuntansi Yayasan Cita Cendikiawan Al Khwarizmi Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Multidisiplin Madani (MUDIMA) Formosa Journal of Applied Sciences (FJAS) International Journal of Business and Applied Economics (IJBAE) Indonesian Journal of Management Science International Journal of Trends in Accounting Research Journal of Management and Innovation Entrepreneurship (JMIE) Jurnal Ekonomi dan Bisnis Indonesian Journal of Economic & Management Sciences (IJEMS) Jurnal Sistem Informasi, Akuntansi dan Manajemen Atestasi : Jurnal Ilmiah Akuntansi
Dien Ajeng Fauziah
Department Of Accounting, Faculty Of Economics And Business, University Of Bhayangkara Surabaya
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CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, INVESTMENT EFFICIENCY, INNOVATION, AND FIRM VALUE Dien Ajeng Fauziah; Eko Ganis Sukoharsono; Erwin Saraswati
Assets: Jurnal Akuntansi dan Pendidikan Vol 10, No 1 (2021)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v10i1.6259

Abstract

ABSTRACTThis research purpose is to analyze the effect of Corporate Social Responsibility Disclosure on the value of environmentally risky companies, as those in agricultural, primary industry and chemicals, mining, property, real estate, and building construction sectors, listed on the IDX from 2015 to 2018 through investment efficiency and innovation. The results of the PLS analysis indicate that such disclosure positively and insignificantly affects firm value through investment efficiency. Better exposure and efficiency tend to increase substantial value, although the improvement is insignificant in the underinvestment scenario. Furthermore, the disclosure positively and significantly enhances firm value through innovations with research and development activities.ABSTRAKPenelitian bertujuan untuk menguji dan menganalisis pengaruh CSRD terhadap nilai perusahaan melalui efisiensi investasi dan inovasi pada perusahaan berisiko dalam hal dampak lingkungan seperti sektor Agriculture, Basic Industry dan Chemicals, Mining, Property, Real Estate dan Building Construction terdaftar di BEI tahun 2015-2018. Penelitian ini menggunakan metode PLS sebagai analisis data. Hasil penelitian menunjukkan bahwa CSRD berpengaruh positif dan tidak signifikan terhadap nilai perusahaan melalui efisiensi investasi, artinya semakin baik CSRD dan efisiensi investasi maka cenderung dapat meningkatkan nilai perusahaan, meskipun peningkatannya tidak signifikan pada skenario underinvestment dan CSRD berpengaruh positif dan signifikan terhadap nilai perusahaan melalui inovasi dengan aktivitas RnD.
Increasing Sales Turnover by Implementing Service Quality and Customer Satisfaction Siti Rosyafah; Dien Ajeng Fauziah
International Journal of Business and Applied Economics Vol. 2 No. 6 (2023): November 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i6.7159

Abstract

In the company must strive to develop its business both in small and national businesses trying to survive and to develop in the future in the midst of the difficulty of the global economy, including government-owned companies, let alone the difficulty of competition between entrepreneurs in Indonesia. This study aims to determine the application of service quality and customer satisfaction in an effort to increase sales in Supermarkets. The object of this research was conducted at Sardo Supermarket Malang City with the method used was Qualitative Descriptive Method. The results of this study indicate that the quality of service and customer satisfaction at Sardo Supermarket shows that the quality of employees in serving customers is very good and customers feel very satisfied shopping at Sardo Supermarket. Although turnover every year experiences ups and downs Sardo Supermarket will not reduce the sense of service quality so that customers feel very satisfied to shop.
Biaya Produksi, Biaya Operasional, Volume Penjualan dan Laba Bersih Perusahaan Makanan dan Minuman Terdaftar di BEI Ali, Hilyana Rahma Chairunnisa; Mahsina, Mahsina; Fauziah, Dien Ajeng
Equity: Jurnal Akuntansi Vol. 4 No. 2: April 2024
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v4i2.492

Abstract

This study aims to determine the effect of production costs, operating costs and sales volume on net income in food and beverage companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The method used in this research is descriptive quantitative method. The population in this study were food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period totaling 90 companies. The method of determining the research sample using purposive sampling, after sorting based on the criteria the number of research samples was 32 companies and the number of observations was 128 company data. Based on the results of the study, it shows that partially production costs have a significant positive effect on net profit, production costs have a negative but not significant value on net profit, and sales volume has a significant negative effect on net profit.
Arus Kas, Laba Akuntansi, Profitabilitas, Ukuran Perusahaan, dan Return Saham Pada Perusahaan Sektor Kesehatan Fauziah, Dien Ajeng; Devi, Fitriyah Kusuma; Rachmawati, Afiah Ning
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 2 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei 2024)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v4i2.630

Abstract

This study aimed to ascertain the impact of cash flow, accounting profit, profitability, and company size on stock returns in health sector companies listed on the IDX between 2018 and 2022. This type of research is quantitative and employs a causal associative approach. The research sample was selected through a purposive sampling method, resulting in the inclusion of 40 samples. The data source was secondary data, with data collection methods including documentation and online data. The data sources were obtained from the official IDX website. The results indicated that accounting profit and profitability significantly influence stock returns, whereas cash flow and company size do not. Furthermore, accounting profit, cash flow, profitability, and company size significantly influence stock returns simultaneously. Accounting profit exerts the most dominant influence on stock returns
PENDAMPINGAN ASISTENSI PENGISIAN SPT TAHUNAN BAGI DOSEN DAN KARYAWAN UNIVERSITAS BHAYANGKARA SURABAYA Yoga Adi Prayogi; Ruchan Sanusi; Arief Rahman; Dien Ajeng Fauziah; Ali Muhdor; Bambang Agoes Hermanto
Jubaedah : Jurnal Pengabdian dan Edukasi Sekolah (Indonesian Journal of Community Services and School Education) Vol. 4 No. 1 (2024): Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah)
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jub.v4i1.176

Abstract

The completion and submission of the Annual Income Tax Return for Individual Taxpayers requires particular attention from taxpayers who are employed in an agency. As a taxpayer is obliged to calculate, deposit taxes, and complete and submit the Annual Income Tax Return for Individual Taxpayers no later than March 31 of the following year. The objective of this community service (PKM) initiative is to provide assistance to lecturers, educators, and employees of Bhayangkara University Surabaya in the completion and submission of the Annual Income Tax Return for Individual Taxpayers, specifically the SPT 1770SS and 1770S forms, through the electronic filing (e-filing) process. This initiative aims to provide solutions for lecturers, educators, and employees at Bhayangkara University Surabaya to fulfill their obligations as individual taxpayers. The methodology employed in this activity entails providing assistance in the completion and submission of the Annual Income Tax Return for Individual Taxpayers through the use of electronic filing. The implementation of this activity represents a collaborative effort between the Tax Center UBHARA Surabaya and the KPP Pratama Surabaya Wonocolo, with the involvement of students from the Tax Volunteers for the Country (Renjani) program, who have been duly authorized by the Directorate General of Taxes Ministry of Finance RI
Application of Islamic Accounting Profit-Sharing System in Mudharabah Savings Program Based on Fairness Arief, Arief rahman; Fitriyah, Lailatul; Syafii; Ajeng Fauziah, Dien
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 5 No. 2 (2024): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v5i2.790

Abstract

This study examines the application of the Islamic accounting profit-sharing system in mudharabah savings programs, focusing on how fairness is ensured between depositors and financial institutions. Islamic finance operates on principles of justice, equity, and transparency, emphasizing profit-and-loss sharing instead of guaranteed returns. Using a qualitative case study approach, data were collected through interviews with bank managers, surveys of depositors, and analysis of financial disclosures from Islamic banks. Findings indicate that a predetermined profit-sharing ratio upholds fairness by setting clear expectations for both parties, while transparency in financial reporting enhances depositor trust. However, depositor perceptions of fairness are influenced by the clarity and accessibility of financial disclosures, underscoring the need for simplified reporting and educational support to improve understanding of mudharabah profit-sharing mechanisms. Practical implications include recommendations for Islamic banks to improve transparency, adopt standardized reporting practices, and establish educational initiatives. Limitations include a regional focus and reliance on qualitative data, with future research suggested to broaden the sample, utilize a mixed-methods approach, and explore comparative analyses with other Islamic finance products. This study contributes to the understanding of fairness in Islamic profit-sharing and provides actionable insights to strengthen depositor confidence in mudharabah savings programs
Sustainability Accounting in Entrepreneurial Perspective: Pentuple Bottom Line Concepts Fauziah, Dien Ajeng; Khoir, Fatihul; Sa’adah, Ummi; Prastyo, Dimas Hadi; Hermanto, Bambang Agoes; Lestari, L. Tri
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v3i4.12577

Abstract

Sustainability accounting, particularly from an entrepreneurial perspective, is increasingly recognized as a critical framework for measuring and enhancing business performance. The Pentuple Bottom Line (PBL) paradigm expands upon traditional accounting frameworks by incorporating five dimensions: people, planet, profit, phenotechnology, and prophet. This holistic approach emphasizes not only financial success but also ethical responsibilities and the broader impact of business activities on society and the environment. Embracing the Pentuple Bottom Line paradigm not only supports sustainable business practices but also aligns entrepreneurial ventures with broader societal goals. By prioritizing ethical considerations alongside traditional profit metrics, businesses can contribute to a more sustainable future while achieving long-term success.
IMPLEMENTATION OF GREEN HUMAN RESOURCE MANAGEMENT IN SMES: CHALLENGES AND OPPORTUNITIES TO ENHANCE BUSINESS SUSTAINABILITY Permata Sari, Rr. Indah; Putra, Briyan Cadalora; Lakshita, Dhuihitta Mahardhika; Fauziah, Dien Ajeng; Sa’adah, Ummi
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 2 No. 1 (2024): Oktober
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research examines the implementation of Green Human Resource Management (GHRM) in the context of Small and Medium Enterprises (SMEs), focusing on the challenges and opportunities faced in improving business sustainability.GHRM, which includes HR policies and practices that support environmental sustainability goals, has great potential to improve the operational efficiency and competitiveness of SMEs.However, many SMEs face barriers such as limited resources, lack of understanding of sustainability, and resistance to change. This study employs a qualitative approach, utilizing case studies of SMEs that have adopted or are planning to implement GHRM.The findings indicate that, despite persistent challenges, significant opportunities exist for enhancing business sustainability, efficiency, and corporate image through GHRM implementation. GHRM practices are anticipated to contribute to cost reduction, talent attraction, and adherence to increasingly stringent environmental regulations.This research offers recommendations for SMEs to integrate sustainability policies into HR management, thereby fortifying long-term sustainability.
The Impact of Village Government Size, Wealth, and Intergovernmental Revenue on Village Financial Performance in Krian District, Sidoarjo, East Java Imamah, Nurul; Iradawaty, Sofiah Nur; Rahman, Arief; Fauziah, Dien Ajeng; Siswati, Endang
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i6.3486

Abstract

This study aims to analyze the impact of village government size, wealth, and intergovernmental revenue on village financial performance. The research method used is descriptive quantitative. The population in this study included all villages in the Krian sub-district, and sampling was determined by purposive sampling method with a total observation sample of 30 villages. The data analysis method uses Multiple Linear Regression techniques. The study found that village financial performance is positively and significantly influenced by size and wealth, but not by intergovernmental revenue. However, when considering all three factors together, size, wealth, and intergovernmental revenue have a significant impact on village financial performance. Village government financial performance refers to the ability of the village to explore, manage, and utilize its financial resources to support the government system, community services, and village development, without full dependence on the central government. The implications of this research are to support the performance of a healthy village government. The originality of this research is in health and intergovenmental revenue.
FINANCIAL DISTRESS ANALYSIS USING ALTMAN Z-SCORE AND ZMIJEWSKI MODELS: CASE STUDY OF PT CHANDRA ASRI PACIFIC TBK (2019-2023) Alif Pipin Kharisma; Nurul Qomari; Ruchan Sanusi; Dien Ajeng Fauziah
Jurnal Ekonomi Dan Bisnis Vol 19 No 1 (2025): JEB Vol 19 No 1 Maret 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v19i1.102

Abstract

This study aims to analyze the potential financial distress of PT Chandra Asri Pasific Tbk during the 2019-2023 period using two bankruptcy prediction models, namely Altman Z-Score and Zmijewski. The research method used in this research is descriptive qualitative method, this type of research data uses secondary data. Secondary data, obtained from the company's financial statements on the IDX web. The result of this study is that the value of the average EBIT and ROA indicators in 2019-2023 is quite low, namely 0.3%. However, overall the results of the altman Z-score model are said to be non-distress because it has a value greater than 2.6 (Z-Score>2.6) and in the Zmijewski model the company is also said to be not bankrupt because the value is less than 0 (X-Score<0). The conclusion of this study is that although the finances of PT Chandra Asri Pasific Tbk fluctuate, the company is still able to manage financial performance and manage risks.
Co-Authors Afifi, Zaenal Ali Muhdor Ali, Hilyana Rahma Chairunnisa Alif Pipin Kharisma Amri, Moch. Rizky Syahputra Arief Rahman Arief Rahman Arief, Arief rahman Aulia, Triana Zuhrotun Bambang Agoes Hermanto Bambang Agoes Hermanto Devi, Fitriyah Kusuma Eko Ganis Sukoharsono Erwin Saraswati Gusti Dian Prayogi Hermanto, Bambang Agoes Jurdil Khoir, Fatihul Lailatul Fitriyah Lakshita, Dhuihitta Mahardhika Lestari, L. Tri Mahsina, Mahsina Maylisa, Azizah Firdausy Muhdor, Ali Nurul Qomari Permata Sari, Rr. Indah Prastyo, Dimas Hadi Prayogi, Yoga Adi Putra, Briyan Cadalora Rachmawati, Afiah Ning Ruchan Sanusi Ruchan Sanusi Sa'adah, Ummi Sanusi, Ruchan Sa’adah, Ummi Septia Nur Cahyani Siswati, Endang Siti Rosyafah Sofiah Nur Iradawaty Sudarmanto, Eko Syafi’i Windasari, Ihsanul Yahdiyani, Rafiqa Yoga Adi Prayogi Zainuddin, Zainuddin