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All Journal Jurnal Ekonomi Modernisasi Jurnal Kajian Akuntansi INVENTORY: JURNAL AKUNTANSI International Journal of Social Science and Business Arthavidya Jurnal Ilmiah Ekonomi Business Management Analysis Journal (BMAJ) Business Innovation and Entrepreneurship Journal Performance : Jurnal Bisnis dan Akuntansi Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Pengabdian kepada Masyarakat Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Jurnal Ekonomi BENEFIT D'edukasi: Jurnal Pengabdian Masyarakat Governors Hut Publication Business and Management SWARNA: Jurnal Pengabdian Kepada Masyarakat Kreativasi: Journal of Community Empowerment Jurnal Pengabdian Masyarakat "Wiryakarya" SEMINAR NASIONAL SOSIAL, SAINS, PENDIDIKAN, HUMANIORA FISCAL: Jurnal Akuntansi dan Perpajakan
Hariyani, Diyah Santi
Universitas PGRI Madiun, Madiun, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Conservatism, Earning Management of Firm Values: Good Corporate Governance Moderating Variable Diyah Santi Hariyani; Chindy Fadila; Putri Oktovita Sari; Sawal Sartono; Dwiati Marsiwi
International Journal of Social Science and Business Vol. 6 No. 4 (2022): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v6i4.47992

Abstract

Increasing the company's value is the most crucial goal of the company. The value of a company is the company's performance and is reflected in the stock price. The share price is formed from the demand and supply of the capital market and considers the public's assessment of the company's performance. This study aims to analyze the influence of conservatism, earning management on company value with good corporate governance as a moderation variable.  The research sample used a purposive sampling technique with a total sample of 52 manufacturing companies listed on the Indonesia Stock Exchange for the 201 8-2020 period. Using SmartPLS 3.0 with data analysis methods, namely convergent validity tests, descriptive validity, composite reliability, Cronbach's Alpha, goodness tests and path coefficient tests. The results of this study show that conservatism has a positive and significant effect on the company's value. GCG moderates the influence of conservatism on corporate value. Earning management has a positive and significant effect on the company's value. GCG moderates the influence of Earning Management on Company Value. This result can mean that good corporate governance can strengthen company values if the company uses conservatism and earning management practices. It can also be beneficial in increasing the value of the company.
Investment Opportunity Set And Corporate Social Responsibility On Company Value Adelia Kintan Kusuma; Diyah Santi Hariyani; Liliek Nur Sulistyowati
GOVERNORS Vol. 1 No. 2 (2022): August 2022 issue
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.073 KB) | DOI: 10.47709/governors.v1i2.1677

Abstract

The purpose of this study was to determine the effect of investment opportunity set and corporate social responsibility on firm value. This research is a type of secondary data quantitative research. The population used in this study is the infrastructure companies listed on the IDX. The sampling technique used was purposive sampling, in order to obtain 15 infrastructure companies over a 5-year period which were used as research samples. The data collection method is done by accessing the annual reports listed on the IDX and published by each infrastructure company on their respective websites. The data obtained is then processed with the help of SPSS 21 software. The results of this study indicate that the investment opportunity set affects firm value. Corporate social responsibility has no effect on firm value.
Pengaruh Likuiditas, Leverage, Perputaran Asset Terhadap Harga Saham Melaui Profitabilitas Sebagai Variabel Intervening Nekky Rahmiyati; Tries Ellia Sandari; Diyah Santi Hariyani
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 11, No 2 (2022): Akuntansi Keuangan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jrm.v11i2.6277

Abstract

Pada masa Pandemi covid 19 penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh likuiditas, leverage, perputaran asset terhadap harga saham perusahaan dengan variabel profitabilitas sebagai variabel intervening pada perusahaan sub sektor restoran, hotel pariwisata. Penelitian ini dikelompokkan pada penelitian kuantitatif, dengan populasi seluruh Perusahaaan Sub Sektor Restoran, Hotel Pariwisata yang terdaftar di Bursa Efek Indonesia tahun 2019 sampai dengan 2020, adapun teknik pengambilan sampel purposive sampling. Teknik analisis data menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan likuiditas dan perputaran asset berpengaruh signifikan terhadap profitabilitas, tetapi likuiditas berpengaruh tidak signifikan terhadap harga saham, sedangkan perputaran asset berpengaruh signifikan terhadap harga saham. Leverage berpengaruh negatif tidak signifikan terhadap  profitabilitas dan berpengaruh tidak signifikan terhadap harga saham. Profitabilitas tidak menjadi mediasi pengaruh Likuiditas terhadap Harga Saham maupun pengaruh leverage terhadap Harga Saham dan peran mediasi Profitabilitas dalam memediasi pengaruh Perputaran Asset Perusahaan terhadap Harga Saham sangat signifikan.
THE IMPACT OF FINANCIAL PERFORMANCE ON PROFIT GROWTH Zayafika Mareta; Nekky Rahmiyati; Diyah Santi Hariyani
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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Abstract

This study aims to analyze the effect of Return On Assets (ROA), Return On Equity (ROE) and Net Profit Margin (NPM) on profit growth. The theory used in this study is about financial statements. The method used in this research is quantitative statistics. The research data is financial report data from the last five years, namely 2017-2021. From the results of calculations with SPSS for the coefficient of determination (R2) obtained the Adjustment R Square figure from the variable Return On Assets (ROA), Return On Equity (ROE) and Net Profit Margin (NPM) of 1,000 or 1,000%. It is known that the sig value for the effect of X1 on Y is 0.416 > 0.05 and the t count value is 1.304 <ttable 12.706 so it can be concluded that Return On Assets (ROA) partially has no significant effect on PT. Kalibaru Indonesia. The variable X2 to Y is 0.004 <0.005 and the t count is 100,440 > t table 12.706 so it can be concluded that Return On Equity (ROE) has a significant effect on the profit growth of PT. Kalibaru Indonesia. Variable X3 to Y is 0.388 > 0.05 and t count value is 1.433 <12.706 t table so it can be concluded that Net Profit Margin (NPM) has no significant effect on PT.
Financial leverage and ASEAN corporate governance scorecard on accounting conservatism Diyah Santi Hariyani; Afrida Dwi Agustine; Wenni Wahyuandari; Eni Minarni
Jurnal Ekonomi Modernisasi Vol. 18 No. 3 (2022)
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v18i3.7410

Abstract

This study aims to examine the effect of financial leverage and the ASEAN Corporate Governance Scorecard (ACGS) on accounting conservatism.  This study uses a quantitative descriptive research approach to test hypotheses. The population includes companies that are on the Kompas 100 stock index. The sampling method used is purposive sampling, which is a company that is in the top rank 50 of the ASEAN Corporate Governance Scorecard for the period 2017-20 20. After the data was selected, there were 40 companies selected according to predetermined criteria. The analysis method uses multiple linear regression with SPSS 23. The results of this study show that Financial Leverage has a significant effect on Accounting Conservatism and the ASEAN Corporate Governance Scorecard has a significant effect on Accounting Conservatism. The results of this study are in line with the phenomenon in Indonesia that 40 companies that have been included in the ASEAN Top 50 were awarded the ACGS, this shows that corporate governance in Indonesia is still weak. The results of this study do not support the agency theory and the theory of the firm. The results of this study can be used by the OJK in improving the standards of good corporate governance.
The Influence of Financial Technology, Financial Literacy and Financial Efficacy on Student’s Interest in Investing Diyah Santi Hariyani; Melania Rizqi Ayuningdiah; Arifiansyah Saputra
Business Management Analysis Journal (BMAJ) Vol 6, No 1 (2023): Business Management Analysis Journal (BMAJ)
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/bmaj.v6i1.8572

Abstract

This study aims to analyze the effect of financial technology, financial literacy and financial efficacy on students' interest in investing in the capital market. The data source used is primary data by distributing questionnaires. The sampling technique used is purposive sampling with the criteria of active students who have received capital market training. This research is a quantitative study using SPSS for Windows ver 25.0 as a tool to test multiple linear regression analysis. The results of this study indicate that only financial technology and financial efficacy significantly affect students' interest in investing, and financial literacy has no significant effect. It is hoped that further research can develop other factors influencing investment intentions.
Corporate Social Responsibility and Financial Performance on Going Concern Diyah Santi Hariyani
Hut Publication Business and Management Vol. 2 No. 1 (2022): Hut Publication Business and Management
Publisher : PT. Hanken SUkses Jaya

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Abstract

The Covid-19 pandemic has not ended until now. The majority of companies experienced a decline in performance. The objectives of this study are identify the effect of Corporate Social Responsibility (CSR) and financial performance ongoing concerns in industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2020. A quantitative method using purposive sampling techniques. Sample data used are secondary data with the documentation method. Data secondary data with documentation methods. Data downloaded from the www.idx.co.id, in the form of financial statements. The data analysis method used is classical assumption test multiple and linear regression analysis with SPSS version 25 software. This study indicates that Corporate Social Responsibility has a significance level of 0.003 and financial performance has a significant level of 0.028 with a significance level of 0. ,05. It concluded that the results of this study indicate that Corporate Social Responsibility and financial performance have a positive and significant effect on the going concern company.
Pelatihan Dasar Penyusunan Laporan Keuangan Koperasi Perhutani di Saradan Dita Mariska Candra Darusman; Diyah Santi Hariyani
JURNAL DAYA-MAS Vol. 9 No. 1 (2024): JURNAL DAYA-MAS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/dymas.v9i1.134

Abstract

Lack of understanding of cooperative accounting, namely Financial Reports, is a problem that needs to be faced by forestry cooperatives, this problem is the background for the training activities carried out. The aim of this activity is to increase understanding and knowledge about cooperative financial reports for cooperative administrators and employees both conceptually and technically. The location of the activity is at the Perhutani Saradan Cooperative. The method used in this training activity is lecture and discussion. Carrying out this training activity provides benefits in increasing understanding and knowledge of financial reports conceptually and technically and can then be carried out to support business activities in cooperatives. The results of the evaluation of training activities show that the level of understanding of the material presented is very good. Considering the great benefits provided by training activities, the same training can be carried out in organizations or community groups such as MSMEs so that it can contribute to increasing their knowledge in managing finances more effectively and efficiently.
PELATIHAN DASAR PENYUSUNAN LAPORAN KEUANGAN KOPERASI PERHUTANI DI SARADAN Dita Mariska Candra Darusman; Diyah Santi Hariyani; Pinkan Amita Tri Prasasti; Octarina Hidayatus Sholikhah
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 12 (2023): SWARNA: Jurnal Pengabdian Kepada Masyarakat, Desember 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v2i12.1105

Abstract

Kurangnya pemahaman tentang akuntansi koperasi terkait penyusunan laporan keuangan di Koperasi Perhutani, permasalahan tersebut yang menjadi latar belakang kegiatan pelatihan yang dilaksanakan. Tujuan kegiatan ini adalah untuk meningkatkan pemahaman dan pengetahuan tentang d laporan keuangan koperasi bagi para pengurus dan karyawan koperasi secara konseptual maupun teknikal. Tempat kegiatan adalah di Koperasi Perhutani Saradan. Metode yang digunakan dalam kegiatan pelatihan ini adalah dengan ceramah dan diskusi. Pelaksanaan kegiatan pelatihan ini memberikan manfaat dalam meningkatkan pemahaman dan pengetahuan laporan keuangan secara konseptual maupun teknikal dan selanjutnya dapat di laksanakan untuk menunjang aktivitas bisnis di koperasi. Hasil evaluasi kegiatan pelatihan menunjukkan bahwa tingkat pemahaman terhadap materi yang disampaikan sangat baik. Mengingat manfaat besar yang diberikan dari kegiatan pelatihan, maka pelatihan yang sama dapat dilakukan pada organisasi atau kelompok masyarakat seperti UMKM sehingga dapat memberikan kontribusi terhadap meningkatkan pengetahuan mereka dalam mengelola keuangan lebih efektif dan efisien.
Peningkatan Keterampilan Laporan Keuangan Koperasi Berbasis Microsoft Excel di Koperasi Wanita Kenanga Madiun Anisa Prima Dihastuti; Diyah Santi Hariyani; Vera Puspitasari; Adistya Amanda; Anggita Larentza; Oktavia Suryaningrum; Yovina Dwi Puspitasari; Muhamad Alika Nur Rohman
Kreativasi : Journal of Community Empowerment Vol. 2 No. 3 (2023): Vol.2 No. 3, 2023 : Desember 2023
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/kreativasi.v2i3.31143

Abstract

Koperasi Wanita Kenanga Madiun as a local economic entity, requires improved skills in preparing Microsoft Excel-based financial reports. These skills are important to ensure transparency, accuracy, and efficiency in cooperative financial management. Due to limitations, cooperative management still uses manual methods to record cooperative transactions. Besides, cooperative administrators also do not really understand the knowledge of financial reports using Microsoft Excel. Therefore, this service aims to improve Microsoft Excel-based Cooperative Financial Reports skills. This research uses a combination approach between lectures, questions and answers, and training methods followed by the management of the cooperative. After applying this method, there was a significant improvement in the skills of preparing financial statements using Microsoft Excel. Participants were able to effectively implement the concepts taught, increase efficiency in preparing financial statements, and reduce potential errors.
Co-Authors A Apriyanti Adelia Kintan Kusuma Adistya Amanda Afrida Dwi Agustine Agung Sujianto Agustina Kristy Jayati Alvi Nanda Choirina Anafi Muntiah Anggita Langgeng Wijaya Anggita Langgeng. W Anggita Larentza Anisa Prima Dihastuti Apriyanti Apriyanti Apriyanti Apriyanti Arifiansyah Saputra Chindy Fadila Devi, Heidy Paramitha Dewi Gita Puspitasari Dita Mariska Candra Darusman Diyah Santi Hariyani Dwi Kartika Sari Dwi Murniyati Dwiati Marsiwi Eni Minarni Ihtiari Prastyaningrum Lavenia Pratiwiningtyas Liliek Nur Sulistyowati Melania Rizqi Ayuningdiah Muhamad Alika Nur Rohman Muhammad Agus Sudrajat Muhammad Asnul Hidayah Nekky Rahmiyati Ninik Srijani, Ninik Novita Anggraini Octarina Hidayatus Sholikhah Oktavia Suryaningrum Pinkan Amita Tri Prasasti Putri Kristyaningsih Putri Oktovita Sari Ririh Anggraini Setyahety Robby Sandhi Dessyarti Sawal Sartono Slamet Riyanto Tegar Putra Anggara Tri Jarwa Tries Ellia Sandari Tsania Ashfa Azkiya Vera Puspitasari Wahyu Setiyono Wenni Wahyuandari Yovina Dwi Puspitasari Zalita Vidiani Nurhana Zalita Vidiani Nurhana Zayafika Mareta Zelly Meylina Putri