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Kota surabaya,
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INDONESIA
Majalah Ekonomi
Published by Universitas PGRI Adi Buana Surabaya
ISSN : -     EISSN : 27762165     DOI : https://doi.org/10.36456/majeko
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol 29 No 02 (2024): Desember 2024" : 5 Documents clear
PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Siti nurhamidah; Sukandani, Yuni
Majalah Ekonomi Vol 29 No 02 (2024): Desember 2024
Publisher : Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol30.no02.a9763

Abstract

This research aims to determine the influence of Good Corporate Governance and Corporate Social Responsibility on Company Value in Main Board Property & Real Estate Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the 2021-2022 Period, either partially or simultaneously. The total population is 26 companies, with a total sample of 21 companies selected using purposive sampling techniques. The data collection technique used is the documentation method. The data analysis technique uses classical assumption test analysis, multiple linear regression analysis, coefficient of determination test, with hypothesis testing using the t test and F test. Based on the test results using the F test, a significance value of 0.002 < 0.05 is obtained, so it can be concluded that overall the Board of Directors variable, Audit Committee, Independent Commissioners, and CSR are proven to have an influence on Company Value. Meanwhile, the results of the t test show that the Board of Directors has an influence on Company Value with a significant value of 0.029 < 0.05, the Audit Committee has an influence on Company Value with a significant value of 0.005 < 0.05, Independent Commissioners have no influence on Company Value with a significant value of 0.669 > 0.05, and CSR has no effect on company value with a significant value of 0.220 > 0.05. The results of this research can be used by investors and potential investors as consideration before making an investment.
MOTIVASI DI BALIK TINDAKAN KECURANGAN: STUDI KASUS MENGGUNAKAN PENDEKATAN TEORI FRAUD PADA SEKTOR UMKM : MOTIVASI DI BALIK TINDAKAN KECURANGAN: STUDI KASUS MENGGUNAKAN PENDEKATAN TEORI FRAUD PADA SEKTOR UMKM Prayogi, Gusti Dian; Widiar Onny Kurniawan
Majalah Ekonomi Vol 29 No 02 (2024): Desember 2024
Publisher : Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol30.no02.a9765

Abstract

Penelitian ini menganalisis motivasi di balik tindakan kecurangan yang terjadi di sektor Usaha Mikro, Kecil, dan Menengah (UMKM) di Surabaya, dengan fokus pada UMKM yang memiliki omzet tahunan antara Rp 300 juta hingga Rp 50 miliar. Penelitian ini mengadopsi teori Fraud Triangle untuk menganalisis faktor-faktor yang berkontribusi terhadap terjadinya kecurangan di dalam organisasi. Pendekatan kuantitatif dengan analisis Partial Least Squares (PLS) digunakan untuk menguji tiga faktor utama, yaitu tekanan (pressure), kesempatan (opportunity), dan rasionalisasi (rationalization), yang memengaruhi perilaku kecurangan. Hasil penelitian menunjukkan bahwa lemahnya sistem pengendalian internal, tekanan finansial, dan absennya pedoman etika merupakan faktor signifikan yang berkontribusi terhadap terjadinya kecurangan pada UMKM. Data dikumpulkan melalui survei dari 100 UMKM di Surabaya, dan analisis menunjukkan bahwa hubungan antara faktor-faktor tersebut dengan tindakan kecurangan memiliki signifikansi statistik yang tinggi. Penelitian ini menyimpulkan bahwa penguatan sistem pengendalian internal dan pembentukan budaya transparansi di dalam organisasi menjadi langkah penting untuk mengurangi risiko kecurangan pada UMKM. Temuan ini dapat memberikan wawasan bagi pembuat kebijakan dan pemilik bisnis di Surabaya untuk merancang strategi yang lebih efektif dalam mencegah kecurangan dan meningkatkan integritas lingkungan bisnis secara keseluruhan..
PENERAPAN ISAK 35 PADA LAPORAN KEUANGAN YAYASAN PENDIDIKAN ‘X’ KOTA SURABAYA Okta Ridawati, Vela; Otik Wiraswati, Mitha; Yuli Yanti Wulansari; Bachtiar Yuliansyah, Rezki
Majalah Ekonomi Vol 29 No 02 (2024): Desember 2024
Publisher : Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol30.no02.a9780

Abstract

Non-profit organizations are entities focused on serving societal needs without pursuing profit, instead concentrating on social and environmental issues. Since 1997, these organizations followed the standards outlined in the Statement of Financial Accounting Standards (PSAK) 45. However, in 2019, PSAK 45 was replaced by the Interpretation of Financial Accounting Standards (ISAK) 35. This research aims to assess the implementation and presentation of financial statements by the Education Foundation to determine if it complies with ISAK 35. The study uses a qualitative research method with a comparative approach to examine the current state of the research subject or issue. The findings indicate that the Foundation has not prepared its financial statements according to ISAK 35, which outlines how non-profit organizations should present their financial reports. The Foundation records financial transactions primarily on a cash basis, focusing solely on inflows and outflows. However, ISAK 35, specifically paragraphs 09-12, provides guidance on the necessary adjustments and descriptions for various items in the financial statements of non-profit organizations. As a result, it can be concluded that the X Education Foundation prepares its financial statements in a simplified format, recording only income and expenses. The overall reporting does not conform to the prescribed standards and fails to meet the requirements set by ISAK 35.
ANALISIS STUDI KELAYAKAN BISNIS PADA ASPEK PRODUKSI DAN PEMASARAN DALAM MENGEMBANGKAN UMKM USAHA TAHU BOHAR DI PASAR WAGE SIDOARJO Reza Yulia Ananda; Nabila Sari; Natasya Elok Saputri; Almas Fajjriyah Ngadiono; Muhammad Zaqhlul Zaidan; Aan Ferdiansyah; Soffia Pudji Estiasih
Majalah Ekonomi Vol 29 No 02 (2024): Desember 2024
Publisher : Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol30.no02.a9810

Abstract

Penelitian ini menganalisis kelayakan bisnis dari aspek produksi dan pemasaran pada UMKM Pabrik Tahu Bohar di Pasar Wage, Sidoarjo. Dengan menggunakan metode deskriptif kualitatif dan kajian literatur, penelitian ini mengevaluasi lokasi usaha, teknologi produksi, proses produksi, serta strategi pemasaran. Temuan utama menunjukkan bahwa aspek produksi layak dengan lokasi strategis, penggunaan teknologi yang efisien, dan proses produksi terstruktur. Namun, aspek pemasaran masih sederhana dengan strategi promosi word-of-mouth, penggunaan sosial media Whatsapp dan distribusi terbatas di pasar lokal. Meskipun demikian, produk berkualitas dan harga kompetitif menawarkan potensi keberlanjutan usaha. Penelitian ini memberikan rekomendasi strategis untuk pengembangan UMKM Pabrik Tahu Bohar, meliputi diversifikasi saluran distribusi melalui platform digital, penguatan promosi di media sosial, peningkatan kualitas sumber daya manusia, dan inovasi layanan seperti pembayaran digital dan pengiriman. Strategi ini bertujuan memperluas pasar, meningkatkan efisiensi, serta mendorong pertumbuhan dan daya saing yang berkelanjutan. Hasil penelitian menekankan pentingnya inovasi pemasaran dalam meningkatkan penjualan guna mendukung pertumbuhan usaha di masa mendatang.
Dominasi Mutu Kinerja Sumber Daya Manusia terhadap Peningkatan dan Pengembangan Kualitas Layanan Perbankan XY Dwijayanti, Ririn; Anggraini Ardhya Putri, Silviana; Arianto, Bisma
Majalah Ekonomi Vol 29 No 02 (2024): Desember 2024
Publisher : Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol30.no02.a9822

Abstract

The quality of Human Resources performance is a benchmark in achieving the vision and mission of the institution. Performance quality is an assessment or quality of an activity that is an achievement of an organization. In banking activitie themselves, performance quality is very important so that there are no errors or fraud from every record made by banking employees. This requires motivation to raise work enthusiasm, training and professional development of bank employees. If employees provide good service to customers, of course it will benefit the bank itself and provide good value. The sample of this qualitative study was 115 employees of Bank XY in Surabaya. Therefore, human resource planning is needed for banking employees, in order to make it easier to plan future workforce demand to anticipate employee shortages in customer service.

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