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All Journal Jurnal Mutiara Ilmu Akuntansi Journal of Business Economics and Management Jurnal Publikasi Ekonomi dan Akuntansi
Dyahnesa Harul Puspitaningrum
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Laporan Keuangan yang Sesuai dengan SAK pada UMKM Alat Tulis : Studi Empiris pada UMKM di Sekitar Universitas Dr. Soetomo Surabaya Herny Ria Mandag; Dyahnesa Harul Puspitaningrum; Sri Rahayuningsih
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 1 (2025): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i1.3539

Abstract

Financial statements are important documents that describe the financial condition of an organization during a certain period of time. The purpose of this study was to see how Financial Accounting Standards (SAK) are applied to the financial statements of stationery MSMEs at Dr. Soetomo University, Surabaya. This study was conducted through a qualitative descriptive approach and case studies. Data were collected from stationery MSME actors through observation, interviews, and documentation. The results of the study indicate that most MSMEs still use simple manual recording and are not fully in accordance with SAK. This study suggests that MSME actors be trained and assisted to prepare financial statements in accordance with SAK, which will increase transparency and accountability.
Penerapan Analisis Untuk Segmentasi Pasar Produk Gutme Terhadap Tingkat Penjualan Produk UMKM Dyahnesa Harul Puspitaningrum; Hwihanus
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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

Abstract

The aim of this research is to use market segmentation analysis to increase sales of GUTME products to micro, small and medium enterprises (MSMEs). Although GUTME products have great potential, they face problems getting the right customers because they do not understand the market characteristics and different consumer preferences. Therefore, a proper understanding of market segmentation is needed to create better marketing strategies. Statistical methods that use quantitative analysis and data-based market segmentation are used in this research. Data was collected through a survey conducted on 500 customers who are the target market for GUTME products. The aim of the survey is to identify customer demographics, psychographics and buying behavior.
Pengaruh Hubungan Antara Volatilitas Saham, Beta Resiko, dan Return On Investment Dalam Pasar Modal Maria Yovita R. Pandin; Savira Anjelin; Dyahnesa Harul Puspitaningrum; Mutiara Frakusyari W.; Ivelia Nurma Tis'a Laili
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 1 (2025): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i1.4614

Abstract

The capital market holds a pivotal role in the economy, serving as a platform where investors assess the balance between risk and return. This study aims to analyze how Stock Volatility influences both Beta Risk and Return on Investment (ROI), as well as to examine the impact of Beta Risk on ROI for stocks listed on the Indonesia Stock Exchange in 2024. Utilizing a quantitative approach through path analysis, the findings indicate that Stock Volatility has a statistically significant negative effect on ROI, while its influence on Beta Risk is not significant. Conversely, Beta Risk shows a significant negative relationship with ROI. These outcomes suggest that higher levels of systematic risk tend to reduce investment returns. The results of this study offer practical insight for investors seeking to understand stock risk behavior in the capital market.
Co-Authors Herny Ria Mandag Hwihanus Ivelia Nurma Tis'a Laili Maria Yovita R. Pandin Mutiara Frakusyari W. Savira Anjelin SRI RAHAYUNINGSIH