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All Journal Jurnal Ilmu Manajemen (JIM) Jurnal Ilmu Sosial dan Humaniora Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Jurnal Studi Komunikasi SINERGI: Jurnal Ilmiah Ilmu Manajemen Jurnal Studi Manajemen dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Pendas : Jurnah Ilmiah Pendidikan Dasar Majalah Ekonomi Jurnal Komunikasi Profesional International Journal of Economics, Business and Accounting Research (IJEBAR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Manajemen Kesatuan Journal of Innovation in Educational and Cultural Research Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Journal Research of Social Science, Economics, and Management IIJSE EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat International Journal of Economics, Business and Innovation Research
Siti Istikhoroh
Universitas PGRI Adibuana Surabaya
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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PENINGKATAN EFISIENSI BIAYA PENGOLAHAN LIMBAH PERUSAHAAN MENGGUNAKAN TARGET COSTING DENGAN VALUE ENGINEERING Siti Istikhoroh; Mutiara Rachma Ardhiani
Majalah Ekonomi Vol 24 No 2 (2019): Desember
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.715 KB) | DOI: 10.36456/majeko.vol24.no2.a2067

Abstract

Companies in the modern industry are fully aware that environmental and social issues are also an important part of the company. Waste treatment costs reflect the company's commitment to minimize negative impacts due to its operational activities. one way companies can do to save costs is cost reduction. Cost reduction is achieved not only through attractive product designs, but also through improvements in the efficiency of the production process. Costs that have no added value are expected to be reduced by carrying out value engineering. Value engineering is used to design products at lower costs by reviewing the functions desired by the customer. After carrying out value engineering, functions and performance are maintained in accordance with what has been set by the company.
THE ROLE OF ACCOUNTING CONSERVATISM AS A MODERATE OF DEBT RATIO EFFECT ON FINANCIAL DISTRESS Yuni Sukandani; Siti Istikhoroh; Ulfa Puspa Wanti Widodo; Nurba'itty Ning Syahdu
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.2351

Abstract

The purpose of this study is to determine the role of accounting conservatism as a moderating between debt ratio and financial distress. Measurement of debt ratio variables using the debt to asset ratio, financial distress using Z-Score analysis, and accounting conservatism using the accrual model. Financial statements of 8 plastic and packaging companies listed on the Stock Exchange are used as population and samples with a purposive sampling technique. Data analysis using Moderated Regression Analysis (MRA) with hypothesis testing t test. The first test results obtained a significant level of 0,000 is smaller than 0,05 (0,000 < 0,05) meaning that the debt ratio affects financial distress. While the second test obtained a significant level of 0,108 is greater than 0,05 (0,108 > 0,05) which means that accounting conservatism is not able to moderate the ratio of debt and financial distress. Iis expected to be useful as a reference source, especially related to the application of accounting conservatism, so that it can be used as a material consideration for companies in applying for loans and anticipating financial distress.
ANALYSIS OF CASH EXPENDITURE EFFECTIVENESS THROUGH THE ACCOUNTING INFORMATION SYSTEM OF PT. TELKOM INDONESIA REGIONAL DIVISION V Mutiara Rachma Ardhiani; Yuni Sukandani; Siti Istikhoroh; Yurida Sasmita
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 03 (2020): IJEBAR, VOL. 04 ISSUE 03, SEPTEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i03.1275

Abstract

This study aims to analyze the procedures and effectiveness of cash expenditure through the accounting information system of PT. Telkom Indonesia Regional Division (Divre) V. This type of research is descriptive qualitative with the Miles and Hubermen model as a method of analysis. The results showed that the company had implemented computerized financial management through SAP (System Application and Product) and cash expenditure using the imprest fund system. The use of accounting information systems and procedures aims to protect assets and support the effectiveness of cash expenditure.
Efektifitas Stimulus Kebijakan Fiskal Pada Pertumbuhan Ekonomi Indonesia Di Masa Pandemi Covid-19 Mutiara Rachma Ardhiani; Ulfa Puspa Wanti Widodo; Siti Istikhoroh
SNHRP Vol. 4 (2022): Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Ke 4 Tahun 2022
Publisher : LPPM Universitas PGRI Adi Buana

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh stimulus kebijakan fiskal terhadap pertumbuhan ekonomi Indonesia di masa pandemi. Data yang digunakan dalam penelitian ini adalah data mengenai tingkat pertumbuhan ekonomi di Indonesia tahun 2010-2019. Data yang telah diperoleh selanjutnya dianalisis dengan metode Autoregressive Integrated Moving Average (ARIMA). Hasil penelitian ini menunjukkan bahwa stimulus kebijakan fiskal berpengaruh terhadap pertumbuhan ekonomi secara kontinyu, namun terdapat sedikit penurunan di tahun 2022.
Behavioral Finance Pada Proses Pengambilan Keputusan Investasi Yuni Sukandani; Siti Istikhoroh; R. Bambang Dwi Waryanto
SNHRP Vol. 2 (2019): Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Ke 2 Tahun 2019
Publisher : LPPM Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (156.766 KB)

Abstract

Tujuan dari penulisan artikel ini adalah mencoba untuk memberikan gambaran mengenai behavioral finance pada proses pengambilan keputusan investasi. Teori keuangan standar selalu mengasumsikan investor merupakan sosok yang rasional. Namun kenyataannya, keputusan investasi yang diambil tak jarang terdapat aspek psikologi yang mempengaruhi keputusan mereka. Penulis berharap artikel ini dapat berkontribusi pada penelitian selanjutnya yang membahas mengenai perilaku investor dengan mempertimbangkan aspek irasional investor dan teori behavioral finance dalam proses perumusan kebijakan strategik, dan tidak lagi hanya terpaku pada pemodelan matematika, statistika, dan ekonometrika saja, tetapi mampu mengombinasikannya dengan aspek psikologi investor. Kata kunci: Behavioral finance, perilaku investor, keputusan investasi, teori keuangan standar, psikologi.
Peran underwriter sebagai komunikator pemasaran saham perdana di bursa efek Indonesia Istikhoroh, Siti; Jannah, Maula Miftahul; Sukamdani, Yuni; Suhardiyah, Martha
Jurnal Studi Komunikasi Vol. 6 No. 1 (2022)
Publisher : Faculty of Communications Science, Dr. Soetomo University

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

Abstract

Companies use Initial returns as a powerful marketing tactic to attract investors to buy IPO shares. This phenomenon is quite popular among investors, but can be detrimental to the issuer/company, so persuasive communication is needed by the Underwriter who is a third party to assist the company in persuading potential investors to get the best value. This study aims to understand the role of the Underwriter as a communicator for the marketing of initial shares on the Indonesia Stock Exchange, whose role is to organise and provide trading facilities. This study involved 49 companies that conducted Initial Public Offerings (IPOs) and were listed on the Indonesian Stock Exchange in 2019. This study places the Underwriter as an external party who is responsible for communicating financial conditions to potential investors for the most reasonable price. Underwriter's role as a communicator is practiced through marketing communications which is a method of delivering targeted information to clients in the fastest and most efficient way possible. The data that has been obtained is then analysed by Moderated Regression Analysis. The results of this study indicate that the Underwriter is able to moderate the relationship with investors during the IPO with the reputation of the Underwriter. This is because the Underwriter is able to persuade investment decisions during the marketing of the IPO.
The Use of Twitter by Government: Engaging the Secure Based Feeling on Economic Investment Wira Yudha Alam; Siti Istikhoroh; Teguh Dwi Putranto
Jurnal Komunikasi Profesional Vol. 7 No. 2 (2023)
Publisher : Fakultas Ilmu Komunikasi Universitas dr. Soetomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jkp.v7i2.5969

Abstract

Indonesia witnessed a very rapid growth of 12.58 per cent in the tourism sector in 2018, compared with an average world growth of only 5.6 per cent, as well as an ASEAN growth of 7 per cent. To make tourism become one of the most important sectors for Indonesia in terms of increasing government revenue and improving the efficiency and competitiveness of citizens on international markets. Of course, a lot needs to be prepared to achieve this goal. One of them is a safe community-based feeling. Because Indonesia is currently developing and requires significant domestic investment, security in Indonesia is a focus that needs to be improved. And in order to be able to understand a sense of community security, the government must have a relationship between the government and the community. This study aims to know e-government service quality implementation by the Ministry of Agrarian Affairs and Spatial Planning via twitter. The method used in this study is a content analysis of Twitter posts from the Ministry of Agrarian Affairs and Spatial Planning of the Republic of Indonesia for a period of 1 year, from 1 January 2019 to 31 December 2019. Based on the findings and discussion, it is concluded that secure based feeling towards investment can be achieved through social media, one of which is Twitter by providing a more understanding related to land rights or land that will be used in investment.
STRATEGY FOR OBTAINING UNQUALIFIED AUDIT OPINION (WTP) THROUGH ACCOUNTING CONSERVATISM Yuni Sukandani; Siti Istikhoroh
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i1.8205

Abstract

This study aims to analyze the strategies undertaken by companies going public in order to obtain Unqualified Audit Opinions (WTP) through the principle of accounting conservatism. A WTP opinion is obligatory for agencies to make certain reporting transparency and duty according with Financial Accounting Standards. The studies facts is taken from the Financial Statements of Food and Beverage Companies indexed at the Indonesia Stock Exchange for the period 2018 to 2021. Several independent variables are predicted to influence conservatism, namely debt covenants, growth opportunities, profitability, and political costs, and are analyzed using Linear Regression analysis Double. An analysis of the use of conservatism as a strategy to obtain an unqualified audit opinion is carried out in a descriptive analysis on inventory accounts and depreciation of fixed assets. The outcomes of the evaluation show that every one the anticipated impartial variables have a vast impact on conservatism. While the use of the principle of conservatism to obtain WTP audit opinions is carried out by applying various accounting methods that produce the least profit, namely the LIFO method in recording inventories, maximizing the economic life of fixed assets and then depreciating them using the straight-line method. This research is useful theoretically and practically. At the theoretical level, the research results are able to contribute ideas to academics to understand the practice of conservatism in companies going public. While practically, the research results are useful as a basis for making investment decisions. Prospective investors need to pay attention to the WTP opinion issued by the external audit by analyzing the relationship between the amounts between accounts in the financial statements.
Program Desa Berdaya Melalui Pengelolaan Keuangan Produk Lapak Desa Di Desa Kebontunggul Kecamatan Gondang Kabupaten Mojokerto aji prasetyo; Sugijanto; Yuni Sukandani; Siti Istikhoroh
Ekobis Abdimas Vol 1 No 1 (2020): Juni
Publisher : Fakultas Ekonomi, Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/ekobisabdimas.1.1.2333

Abstract

Desa Kebontunggul Kecamatan Gondang Kabupaten Mojokerto berkeinginan menjadi desa berdaya yang diawali dengan berhasilnya menumbuhkan potensi wisata berupa Lembah Mbencirang. Peran serta masyarakat desa merupakan kunci utama terwujudnya pemberdayaan ekonomi desa. Lapak-lapak desa merupakan perwujudan adanya peran serta masyarakat dalam menuju Program Desa Berdaya. Perlu adanya pengelolaan yang baik terhadap lapak-lapak desa untuk mewujudkan pemberdayaan desa yang optimal. Dalam rangka Tri Dharma Perguruan Tinggi, tim dosen Universitas PGRI Adi Buana Surabaya tergerak untuk melakukan pengabdian kepada masyarakat. Tujuan dari program ini adalah agar Desa Kebontunggul dapat mengoptimalkan produk lapak desa dengan pengelolaan keuangan yang sistematis guna menuju desa berdaya dan dapat meningkatkan kesejahteraan masyarakat di daerah tersebut. Hasil yang diperoleh dari kegiatan pengabdian kepada masyarakat ini adalah Desa Kebontunggul mempunyai produk unggulan jamu organik tunggul manik yang pemasarannya hampir di seluruh kota dan kabupaten di Jawa Timur, dan juga merupakan salah satu desa pemasok sayuran-sayuran segar di supermarket di Kota Mojokerto, selain itu juga banyak pemesanan bibit sayuran dari kabupaten lain seperti Kabupaten Sidoarjo, Gresik, dan Kota Surabaya. Masyarakat desa ini juga memiliki lapak desa yang cukup optimal di kawasan wisata Lembah Mbencirang. Adanya wisata ini memberikan pasar baru bagi masyarakat dalam bentuk foodcourt dan pusat oleh-oleh untuk menjual produk unggulan masyarakat setempat seperti Kripik Tortilla Jagung, Sirup Secang, Jamu Kunyit Asam dan lain-lain. Pengelolaan keuangan masyarakat desa Kebontunggul melalui lapak desa dilakukan dengan memahami dan mempraktikkan konsep Harga Pokok Penjualan (HPP) dan Break Event Point (BEP). Dengan memahami HPP dan nilai BEP, masyarakat akan mengetahui seberapa besar target penjualan produknya dalam satu bulan agar dapat balik modal dan berapa target penjualan produk agar memperoleh keuntungan yang diinginkan. Semakin banyak keuntungan yang diperoleh masyarakat, tentunya semakin menambah pendapatan desa Banjarsari yang berdampak pada kesejahteraan dan kesuksesan desa Banjarsari menjadi desa berdaya
Pengelolaan Pemasaran Online UMKM Menghadapi Tatanan Kehidupan Baru Desa Banjarsari Kecamatan Manyar Kabupaten Gresik Nashrudin Latif; Edy Sulistiyawan; R. Bambang Dwi Waryanto; Sugijanto; Siti Istikhoroh
Ekobis Abdimas Vol 1 No 2 (2020): Desember
Publisher : Fakultas Ekonomi, Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/ekobisabdimas.1.2.3031

Abstract

Posisi strategis Usaha Mikro, Kecil, Menengah (UMKM) patut diapresiasi dalam menciptakan pertumbuhan ekonomi pedesaan khususnya Desa Banjarsari. Peran vital UMKM sangat dibutuhkan untuk menunjang rencana strategis pemerintahan desa membangun konsep Desa Wisata. Keterkaitan UMKM dengan konsep Desa Wisata memerlukan upaya bersama dalam mengembangkan produk lokal, salahsatunya melalui pemasaran online. Pemasaran online menjadi basis utama mensinergikan pengetahuan produk dan jasa kepada calon pengunjung Desa Wisata, sehingga dibutuhkan pengetahuan dan ketrampilan terkait penggunaan ragam media online sebagai sarana promosi produk dan jasa wisata bagi penduduk Desa Banjarsari. Kapasitas dan kemampuan warga desa Banjarsari dalam menjalankan aktivitas pemasaran online sangat beragam dari sisi demografi baik usia maupun pendidikan. Kesenjangan yang terjadi membutuhkan standar wawasan. Wawasan kebaruan dalam menghadapi tata kehidupan baru di masa pandemi menciptakan peluang munculnya kreasi Desa Wisata. Akselerasi kebutuhan pengetahuan dan ketrampilan standar pemasaran online tersebut diupayakan melalui program pengabdian kepada masyarakat, dengan memberikan penyuluhan dan pelatihan penggunaan media promosi secara online atas sumberdaya yang dimiliki oleh masyarakat Desa Banjarsari baik produk UMKM atau Desa Wisata yang ingin dikembangkan. Kata kunci : Pemasaran Online, Media Promosi, Desa Wisata
Co-Authors AA Sudharmawan, AA Afrizal Miradji Afrizal Miradji, Mohammad Aji Prasetyo Ardhiani, Mutiara Rachma Asidigisianti Surya Patria Bambang Dwi Waryanto Bayu Rama Laksono Christina Menuk Sri Handayani Devi Rahnjen Wijayadne Dhyah Harjanti Diantri Nur Anggraini Didik Subijantoro Dinata, Arta Prawira Dwi Ayu Pricillia Edy Sulistiyawan, Edy Fachrudy Asj'ari Fairuza Arindra FAUZIYAH Fauziyah Fauziyah Ferry Hariawan Ferry Hariawan Ferry Hariawan Hariawan, Ferry Harjanti, Dhyah Jannah, Maula Miftahul Kadir, Nurida Abdul Laili Rahmi, Laili LILIS SETYOWATI M. Afrizal Miradji Martha Suhardiyah Miradji, Mohamad Afrizal Moh. Aslich Alana Mohamad Afrizal Miradji Mohammad Afrizal Miradji Nabilah Alfin Nisa Nadya Budiarti Nashrudin Latif Nisha Afriliyanti Noerchoidah Nurba&#039;itty Ning Syahdu Purwanto, Teguh Putranto, Teguh Dwi R. Bambang Dwi Waryanto Rahadianto, Rakha Alvin Rakha Alvin Rahadianto Rico Arradea Putra Rismawati br Sitepu Riyanto, Agung Rossitika, Amanda Rizky RR. Ella Evrita Hestiandari Safinatun Najah Saraswati , Sabrina Nur Sigit Prihanto Utomo Siti Samsiyah Subakir Subakir Sugijanto Sugijanto Suharyanto SUHARYANTO SUHARYANTO sukamdani, yuni Sukandani, Yuni Sutama Wisnu Dyatmika Taudlikhul Afkar Teguh Purwanto Tony Susilo Wibowo Ulfa Puspa Wanti Widodo Ulfa Puspa Wanti Widodo Untung Lasiyono Utomo, Sigit Prihanto Wahyu Musthika Adi Nur Endahsari Waryanto, Bambang Dwi Widiar Onny Kurniawan Wira Yudha Alam Yuni Sukamdani Yuni Sukandani Yuni Sukandani Yunia Dwie Nurchayanie Yurida Sasmita