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All Journal Akuntansi'45 Jurnal Bisnis, Ekonomi Syariah dan Pajak Jurnal Ilmiah Manajemen Dan Kewirausahaan Scripta Economica: Journal of Economics, Management, and Accounting
Aliatus Nurrochmah
Unknown Affiliation
Economics, Econometrics & Finance

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Pengaruh Blue Ecconomy terhadap Pengelolaan Keuangan di Sektor Kelautan dan Perikanan pada Kampung Nelayan Morokrembangan Luluk Mushfiroh; Vivi Duwi Lestari; Aliatus Nurrochmah; Maria Yovita R. Pandin
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3341

Abstract

This research was conducted in Morokrembangan to determine the influence of the Blue Economy on financial management. The quantitative methodology used in this research was by distributing questionnaires to Morokrembangan fishermen. A total of 50 respondents participated in this research. To test the hypothesis, researchers conducted survey results via SPSS. The results of this test produced information that the Blue Economy provides financial management for Morokrembangan fishermen.
Analisis Laporan Keuangan Perbandingan Kinerja Keuangan Perusahaan Manufaktur di Indonesia : (Studi pada Perusahaan Intan Wijaya International, Duta Pertiwi Nusantara, dan Madusari Murni Indah Periode 2019-2023) Ayu Asari; Aliatus Nurrochmah; Septiana Rozzi Rahmawati; Cholis Hidayati
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 1 No. 4 (2024): Desember : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v1i4.727

Abstract

This study compares the financial performance of three manufacturing companies in Indonesia, namely PT Intan Wijaya International Tbk, PT Duta Pertiwi Nusantara Tbk, and PT Madusari Murni Indah Tbk, during the 2019-2023 period. The analysis was conducted using liquidity, activity, solvency, profitability, and market ratios to evaluate the financial health of each company. The results show that PT Duta Pertiwi Nusantara Tbk excels in liquidity ratios (average current ratio of 3.92 and average quick ratio of 3.48) as well as operational efficiency on average age of receivables (46.06 days) and inventory turnover (17.68 times). Meanwhile, PT Madusari Murni Indah Tbk has the highest solvency ratio (average TIE of 48.2% and average Fixed Charge Coverage of 8.2), although its debt-to-asset burden is also greater (debt ratio of 33%). On the other hand, PT Intan Wijaya International Tbk performed best on profitability (average ROE of 61.4%) and effectiveness of total asset utilization (average total asset turnover of 0.91). However, all three companies face the challenge of ratio fluctuations due to the impact of the COVID-19 pandemic. This study is expected to provide important insights for stakeholders in making strategic decisions, as well as contribute to the literature of financial performance analysis of the manufacturing sector.
Pengaruh Daur Ulang, Efisiensi Sumber Daya, dan Inovasi Produk terhadap Implementasi Ekonomi Sirkular Aliatus Nurrochmah; Lola Via Marcellina; Tanya Tata Putri Srikandi; Felisya Natalia Purwanto; Maria Yovita R. Pandin
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 4 No. 2 (2025): Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

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Abstract

This study aims to analyze the influence of recycling, resource efficiency, and product innovation on the implementation of circular economy in the textile industry and plastic processing industry in East Java Province. Using a descriptive quantitative approach with secondary data from five companies over the period 2020-2024, this study found that recycling and resource efficiency have a positive and significant effect on the implementation of circular economy, while product innovation does not show a significant effect. The research model has a very high explanatory power (R² = 0.983), indicating that 98.3% of the variation in circular economy implementation can be explained by the three variables. The study also found a significant reciprocal relationship between circular economy implementation and recycling practices. This finding confirms the importance of optimizing recycling practices and resource efficiency in promoting a circular economy, while highlighting the need to align product innovation strategies to be more oriented towards the principles of sustainability and circularity in the context of industry in East Java.
Peran Transparansi Keuangan dalam Memediasi Pengaruh Penyajian Kas terhadap Kualitas Laporan Keuangan pada Usaha Mikro di Kalianak Morokrembangan Aliatus Nurrochmah; Anggelina Wijaya Tan; Sri Rahayuningsih
Journal of Economics, Management, and Accounting Vol 1 No 2 (2025): November: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/wt2jna85

Abstract

This study aims to analyze the role of financial transparency in mediating the effect of cash presentation on the quality of financial statements in micro businesses in Kalianak Morokrembangan, Surabaya. The approach used is descriptive qualitative through in-depth interviews with three smoked fish business actors as representatives of the traditional food trade sector. The results show that systematic cash presentation has a positive effect on financial statement quality, but this effect is stronger when mediated by a high level of financial transparency. Transparency has been proven to increase the reliability, relevance, and comprehensibility of financial statements through information disclosure and the availability of transaction evidence. Business actors who routinely record transactions and disclose their financial statements to family or business partners show a significant increase in credibility and cash flow stability. This study confirms that the integration of cash recording and transparency is an important foundation in building a simple and accountable accounting system for micro businesses.  
Co-Authors Anggelina Wijaya Tan Ayu Asari Cholis Hidayati Felisya Natalia Purwanto Lola Via Marcellina Luluk Mushfiroh Maria Yovita R. Pandin Septiana Rozzi Rahmawati SRI RAHAYUNINGSIH Tanya Tata Putri Srikandi Vivi Duwi Lestari