E-Journal STIESIA Surabaya (Sekolah Tinggi Ilmu Ekonomi Indonesia)
Not a member yet
918 research outputs found
Sort by
RESIDENSI DALAM UPAYA PENINGKATAN KESEIMBANGAN PADA LANSIA KASUS MUSKULOSKELETAL DI ARA PHYSIO CENTER
Full text linkJatuh merupakan penyebab cedera utama yang tidak di sengaja di seluruh dunia. Terdapat beberapa faktor resiko jatuh seperti kelemahan otot, gangguan berjalan dan juga gangguan keseimbangan, akibatnya terjadi gangguan muskuloskeletal. Gangguan muskuloskeletal merupakan masalah kesehatan utama yang menyebabkan keterbatasan fungsional. Upaya yang dapat dilakukan untuk menekan gangguan muskuloskeletal yang meningkatkan gangguan keseimbangan yaitu dengan rancangan implemetasi penyelesaian yang diajukan pada kegiatan residensi ini dengan menggunakan metode fishbone, USG, dan juga SWOT maka rancangan program yang bisa diadakan di komunitas ini misalnya. Untuk mengavaluasi pengabdian masyarakat kepada para lansia maka dilakukan quisioner feedback pre dan post mengenai pengabdian maysakarakat dari 30 responden, 29 orang mengatakan bahwa pemberiaan edukasi yang dilakukan cukup baik, 30 responden mangatakan bahwa pentingnya keseimbangan tubuh untuk para lansia, 28 responden akan melakukan aktivias yang benar setelah pengabdian masyarakat ini, 28 responden mengatakan bergerak merupakan komponen penting dalam kehidupan, 29 responden mengatakan akan memperbaiki postur, dan 30 responden mengikuti dengan baik pengabdian masyarakat ini. Dari hasil residensi terdapat beberapa saran yaitu dilakukannya secara berkala pemeriksaan kesehatan pada lansia dilingkungan Ara Physio dan mulai pembentukan komunitas untuk edukasi kepada para pasien lansia juga keluarga pasien guna memberikan arahan yang baik bagi para lansia untuk melakukan aktivitas sehari hari dengan baik dan benar
DIGITALISASI SISTEM INFORMASI PENGGAJIAN DAN PENINGKATAN KOMPETENSI AMIL ZAKAT DI LAZISMU JAWA TIMUR
No full textPengabdian masyarakat ini bertujuan untuk implementasi digitalisasi sistem informasi penggajian dan peningkatan kompetensi amil zakat di Lazismu Jawa Timur. Metode yang digunakan melalui tiga tahapan yaitu tahap persiapan, tahap pelaksanaan, dan tahap evaluasi. Hasil pengabdian menunjukkan bahwa Lazismu Jawa Timur telah mengimplementasikan digitalisasi sistem penggajian, yang ditandai dengan penggunaan sistem informasi penggajian berbasis web dan aplikasi SIGI Amil di Playstore. Dengan adanya digitalisasi ini mempermudah dan mempercepat bagian keuangan dalam aktivitas penggajian bulanan dan data yang dihasilkan lebih akurat. Selain itu, pengabdian yang diberikan kepada amil zakat menghasilkan peningkatan kompetensi dalam menggunakan sistem digital dalam bidang fundraising, serta pemahaman yang lebih baik mengenai kajian islam terkait pentasyarufan dan pendayagunaan zakat. Secara keseluruhan, pengabdian ini tidak hanya meningkatkan keterampilan teknis amil zakat, tetapi juga memperkuat komitmen mereka terhadap prinsip transparansi dan akuntabilitas dalam pengelolaan dana zakat. Dengan adanya digitalisasi, diharapkan pengelolaan zakat di Lazismu Jawa Timur menjadi lebih terstruktur dan mampu memberikan dampak positif yang lebih besar bagi masyarakat
PREDICTING FINANCIAL DISTRESS USING THE ALTMAN Z-SCORE METHOD
No full textPenelitian ini bertujuan untuk memprediksi financial distress dengan menggunakan metode Altman Z-Score. Penelitian ini merupakan penelitian deskriptif kuantitatif. Penelitian dilakukan pada 4 perusahaan yang bergerak pada sektor usaha jasa infrastruktur subsektor konstruksi bangunan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2021-2023. Analisis data dilakukan dengan melakukan perhitungan financial distress untuk masing-masing perusahaan. Metode Altman Z-Score yang digunakan dalam penelitian ini dengan melihat pengukuran yang terdiri atas: Working capital to total asset; Retained earning to total asset; EBIT to total asset; Market value of equity to market value of debt. Hasil analisis financial distress menggunakan metode Altman Z-Score pada empat perusahaan jasa infrastruktur subsektor kontruksi bangunan yang terdaftar di Bursa Efek Indonesia (BEI) terdapat satu perusahaan yang berada pada kondisi grey area (zona abu-abu dimana masalah keuangan harus segera diatasi) pada tahun 2022 yaitu BDKR. Sedangkan tiga perusahaan yakni, FIMP, SMKM dan KRYA berada pada kondisi keuangan yang sehat.Penelitian ini bertujuan untuk memprediksi financial distress dengan menggunakan metode Altman Z-Score. Penelitian ini merupakan penelitian deskriptif kuantitatif. Penelitian dilakukan pada 4 perusahaan yang bergerak pada sektor usaha jasa infrastruktur subsektor konstruksi bangunan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2021-2023. Analisis data dilakukan dengan melakukan perhitungan financial distress untuk masing-masing perusahaan. Metode Altman Z-Score yang digunakan dalam penelitian ini dengan melihat pengukuran yang terdiri atas: Working capital to total asset; Retained earning to total asset; EBIT to total asset; Market value of equity to market value of debt. Hasil analisis financial distress menggunakan metode Altman Z-Score pada empat perusahaan jasa infrastruktur subsektor kontruksi bangunan yang terdaftar di Bursa Efek Indonesia (BEI) terdapat satu perusahaan yang berada pada kondisi grey area (zona abu-abu dimana masalah keuangan harus segera diatasi) pada tahun 2022 yaitu BDKR. Sedangkan tiga perusahaan yakni, FIMP, SMKM dan KRYA berada pada kondisi keuangan yang sehat
PENINGKATAN PENGETAHUAN DAN KETRAMPILAN PERAJIN MELALUI PELATIHAN DESAIN DAN HAK CIPTA MOTIF CANTING CAP BATIK ASLI SAMPANG
No full textMitra PM-UPUD adalah UD Batik Tulis Shalempang (Mitra 1) dan Kelompok Pembatik Rumahan, Pemasok Bahan, dan Penjahit Dusun Pliyang (Mitra 2). Permasalahan ditinjau dari aspek produksi adalah Mitra 1 kesulitan memenuhi permintaan pesanan batik tulis seragam karena pembuatan pola batik masih dilakukan secara manual dan membutuhkan banyak pekerja. Dampaknya adalah penyelesaian pesanan batik tulis seragam sering tidak tepat waktu. Pola gambar juga sering tidak sama sehingga menghasilkan batik tulis yang tidak seragam. Kondisi ini menyebabkan komplain dari konsumen sehingga dapat menurunkan kredibilitas Mitra 1. Tujuan program adalah (1) meningkatkan pengetahuan, ketrampilan, dan desain motif canting cap batik motif asli Sampang, dan (2) mengusulkan hak cipta dua motif canting cap batik asli Sampang yaitu Motif Klampok dan Jambu Monyet ke Direktorat Jenderal Kekayaan Intelektual (DJKI) Kementerian Hukum dan HAM (Kemenkumham). Metode kegiatan ditempuh melalui (1) pelatihan, praktek, dan pendampingan pembuatan motif canting cap batik asli Sampang kepada Mitra 2, (2) pelatihan, praktek, dan pendampingan penyusunan rancangan (draf) dokumen hak cipta motif canting cap batik asli Sampang ke DJKI Kemenkumham ke Mitra 1, dan (3) Pengusulan hak cipta motif canting cap Motif Klampok dan Jambu Monyet ke DJKI Kemenkumham. Luaran kegiatan adalah (1) Motif canting cap batik asli Sampang, (2) surat pencatatan ciptaan canting cap batik Motif Klampok dan Jambu Monyet dari DJKI Kemenkumham
AUDIT DELAY DAN OPINI AUDIT
Full text linkAudit delays of financial reports and opini audit can affect investor confidence and the credibility of a company’s financial reports. This study aims to analyze audit delays and opini audit of PT Adhi Karya (Persero) Tbk from 2018 to 2022. The research method used is a descriptive analysis based on literature review and secondary data from the company’s financial reporting, independent auditor reports, and relevant regulations. The findings indicate that PT Adhi Karya consistently received an Unqualified Opinion (WTP) that shows the quality of financial reporting of PT Adhi Karya,Meanwhile, regarding audit delay, during the analysis period, PT Adhi Karya only experienced an audit delay exceeding the regulatory limit in 2019 due to project complexity and the impact of COVID-19, as well as the absence of an audited financial report for 2021, coinciding with changes in the Audit Committee structure. The primary factors contributing to audit delays include large-scale construction projects, changes in accounting regulations, and external challenges such as the pandemic. The study highlights the importance of strengthening internal audit governance and monitoring financial reporting to reduce audit delays and enhance transparency and stakeholder trustAudit delays of financial reports and opini audit can affect investor confidence and the credibility of a company’s financial reports. This study aims to analyze audit delays and opini audit of PT Adhi Karya (Persero) Tbk from 2018 to 2022. The research method used is a descriptive analysis based on literature review and secondary data from the company’s financial reporting, independent auditor reports, and relevant regulations. The findings indicate that PT Adhi Karya consistently received an Unqualified Opinion (WTP) that shows the quality of financial reporting of PT Adhi Karya,Meanwhile, regarding audit delay, during the analysis period, PT Adhi Karya only experienced an audit delay exceeding the regulatory limit in 2019 due to project complexity and the impact of COVID-19, as well as the absence of an audited financial report for 2021, coinciding with changes in the Audit Committee structure. The primary factors contributing to audit delays include large-scale construction projects, changes in accounting regulations, and external challenges such as the pandemic. The study highlights the importance of strengthening internal audit governance and monitoring financial reporting to reduce audit delays and enhance transparency and stakeholder trus
PENGARUH KONSERVATISME AKUNTANSI, INVENTORY INTENSITY DAN SALES GROWTH TERHADAP TAX AVOIDANCE
Full text linkThe study aims to examine and analyze the effect of accounting conservatisme, inventory intensity and sales growth on tax avoidance in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange for the period 2018 to 2022. This type of research is quantitative, using secondary data. The analysis methode is panel data regression test using Microsoft Excel and Eviews 12 aplications. The population in this study are all Consumer Non-Cyclicals sectors. The data collection technique in this was a purposive samples, from 122 study populations to 35 were used as research samples. The results of the study show Accounting Conservatisme in Consumer Non-Cyclicals from 2018 to 2022. The result show Accounting Conservatisme and inventory intensity has No. effect on Tax Avoidance whereas Sales Growth has an effect on Tax Avoidance.The study aims to examine and analyze the effect of accounting conservatisme, inventory intensity and sales growth on tax avoidance in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange for the period 2018 to 2022. This type of research is quantitative, using secondary data. The analysis methode is panel data regression test using Microsoft Excel and Eviews 12 aplications. The population in this study are all Consumer Non-Cyclicals sectors. The data collection technique in this was a purposive samples, from 122 study populations to 35 were used as research samples. The results of the study show Accounting Conservatisme in Consumer Non-Cyclicals from 2018 to 2022. The result show Accounting Conservatisme and inventory intensity has No. effect on Tax Avoidance whereas Sales Growth has an effect on Tax Avoidance
OPTIMASI PORTOFOLIO DAN ANALISIS RISIKO SAHAM IDX30 MENGGUNAKAN K-MEANS, MARKOWITZ DAN VAR
Full text linkInvestment involves growing personal wealth through asset value appreciation. From 2020 to 2024, Indonesians’ interest in investing rose by 228.52%. However, the 2022 National Survey on Financial Literacy and Inclusion (SNLIK) showed a decline in the capital market literacy index, dropping from 4.92% in 2019 to 4.11% in 2022. This highlights a gap between investment interest and financial knowledge. To address this issue, research was conducted to optimize portfolio formation using the K-Means and Markowitz methods, with risk measured through Value at Risk (VaR) Backtesting. The Markowitz method minimizes risk for a given return level, helping investors meet financial goals efficiently. The analysis used stocks from the IDX30 index, known for liquidity, strong fundamentals, and large market caps. The study produced an optimal portfolio with a 16% expected return and a 32.827% annual risk. The stock allocation is: AKRA (8.444%), AMRT (6.135%), BBCA (39.900%), BMRI (17.385%), BBNI (11.410%), ICBP (14.448%), and MEDC (2.278%). The portfolio's maximum loss was -1.628%, lower than any individual stock, demonstrating the model's accuracy and reliability in managing risk while maintaining return potential.Investment involves growing personal wealth through asset value appreciation. From 2020 to 2024, Indonesians’ interest in investing rose by 228.52%. However, the 2022 National Survey on Financial Literacy and Inclusion (SNLIK) showed a decline in the capital market literacy index, dropping from 4.92% in 2019 to 4.11% in 2022. This highlights a gap between investment interest and financial knowledge. To address this issue, research was conducted to optimize portfolio formation using the K-Means and Markowitz methods, with risk measured through Value at Risk (VaR) Backtesting. The Markowitz method minimizes risk for a given return level, helping investors meet financial goals efficiently. The analysis used stocks from the IDX30 index, known for liquidity, strong fundamentals, and large market caps. The study produced an optimal portfolio with a 16% expected return and a 32.827% annual risk. The stock allocation is: AKRA (8.444%), AMRT (6.135%), BBCA (39.900%), BMRI (17.385%), BBNI (11.410%), ICBP (14.448%), and MEDC (2.278%). The portfolio's maximum loss was -1.628%, lower than any individual stock, demonstrating the model's accuracy and reliability in managing risk while maintaining return potential
DOES ENVIRONMENTAL, SOCIAL, AND GOVERNANCE AFFECT FIRM VALUE? THE MEDIATING ROLE OF FINANCING CONSTRAINTS IN SOUTHEAST ASIA
No full textThis study aims to evaluate the effect of Environmental, Social, and Governance (ESG) performance on firm value by considering financing constraints as a mediating variable. The study is conducted on non-financial companies listed in the Southeast Asian region, including Indonesia, Malaysia, Singapore, the Philippines, and Thailand during the period 2014 to 2023. Firm value is measured through Tobin's Q ratio, ESG is measured by ESG score taken from Refinitiv Eikon, while financing constraints are assessed using KZ Index. The analysis method used is panel data regression and mediation test using Sobel method. The results show that ESG performance has a positive influence on firm value in Southeast Asia. In addition, financing constraints proved to be a mediator, where improving ESG performance can reduce financing constraints, which in turn contributes to increasing firm value. Regression tests of each country and the three pillars in ESG were also conducted. From the calculation, there is significant variation, which is not captured in the combined panel model. This suggests that there is structural and contextual heterogeneity affecting the relationship of ESG to firm value in each country or each aspect of ESG
EFFECTIVENESS AND CONTRIBUTION OF LOCAL TAXES AGAINST LOCAL NATIVE INCOME OF TERNATE
No full textTax is one of the sources of revenue and financing of a country's activities. Tax has a great contribution for developing of country. This study aims to determine how effective tax revenue and local tax contributions are to the PAD of Ternate City in 2018-2022 (5 years). The data was obtained from the Regional Revenue and Retribution. The analysis technique employed in this study is descriptive analysis, which aims to systematically describe and summarize the effectiveness of Local Revenue (Pendapatan Asli Daerah, PAD). This approach focuses on presenting the data as it is, without attempting to draw general conclusions or infer relationships between variables The results of data analysis shows that the effectiveness of regional taxes reaches 105%, so it is categorized as very effective. Local tax contributions in Ternate City in 2018-2022 are 70%, 71%, 69%, 71%, 73%. The average Ternate City Regional Tax Controversy reaches 71% so that it can be categorized well.Tax is one of the sources of revenue and financing of a country's activities. Tax has a great contribution for developing of country. This study aims to determine how effective tax revenue and local tax contributions are to the PAD of Ternate City in 2018-2022 (5 years). The data was obtained from the Regional Revenue and Retribution. The analysis technique employed in this study is descriptive analysis, which aims to systematically describe and summarize the effectiveness of Local Revenue (Pendapatan Asli Daerah, PAD). This approach focuses on presenting the data as it is, without attempting to draw general conclusions or infer relationships between variables The results of data analysis shows that the effectiveness of regional taxes reaches 105%, so it is categorized as very effective. Local tax contributions in Ternate City in 2018-2022 are 70%, 71%, 69%, 71%, 73%. The average Ternate City Regional Tax Controversy reaches 71% so that it can be categorized well
ANALISIS FAKTOR-FAKTOR KEUANGAN TERHADAP KINERJA PERUSAHAAN DENGAN FIRM SIZE SEBAGAI KONTROL
No full textThis research aims to analyze the effect of Debt to Equity Ratio (DER), Working Capital, and Cost of Goods Sold (COGS) on the financial performance (ROA) of manufacturing companies listed on the Indonesia Stock Exchange (ISE) from 2020 to 2023, with company size as a control variable. The problem being studied is how DER, Working Capital, COGS, and company size partially and simultaneously influence financial performance. The method used is a quantitative approach, and the sampling was conducted using purposive sampling, resulting in 14 companies and 56 observations. The results show that DER, Working Capital, COGS, and company size have a significant effect on financial performance both partially and simultaneously. This is useful as a reference for management and investors to understand aspects that can support company performanceThis research aims to analyze the effect of Debt to Equity Ratio (DER), Working Capital, and Cost of Goods Sold (COGS) on the financial performance (ROA) of manufacturing companies listed on the Indonesia Stock Exchange (ISE) from 2020 to 2023, with company size as a control variable. The problem being studied is how DER, Working Capital, COGS, and company size partially and simultaneously influence financial performance. The method used is a quantitative approach, and the sampling was conducted using purposive sampling, resulting in 14 companies and 56 observations. The results show that DER, Working Capital, COGS, and company size have a significant effect on financial performance both partially and simultaneously. This is useful as a reference for management and investors to understand aspects that can support company performance
Kata Kunci: Debt to Equity Ratio, Modal Kerja, Harga Pokok Penjualan, Kinerja Keuangan, Firm Size.
Kinerja keuangan merupakan indikator penting untuk menilai sejauh mana perusahaan mampu mengelola sumber daya yang dimilikinya secara efektif dan efisien dalam menghasilkan laba. Dalam penelitian ini, kinerja keuangan diukur menggunakan rasio Return on Assets.
Tujuan dari penelitian ini adalah untuk menganalisis pengaruh Debt to Equity Ratio, Modal Kerja, dan Harga Pokok Penjualan terhadap kinerja keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2023, dengan Firm Size sebagai variabel kontrol. Metode yang digunakan adalah pendekatan kuantitatif dengan teknik analisis regresi data panel. Sampel penelitian terdiri dari 14 perusahaan manufaktur yang dipilih melalui metode purposive sampling berdasarkan ketersediaan data laporan keuangan tahunan. Data diperoleh dari sumber sekunder, yaitu laporan keuangan yang dipublikasikan. Teknik pengolahan dan analisis data yang digunakan adalah menggunakan metode atau analisis SPSS.
Penelitian ini bertujuan untuk menganalisis pengaruh Debt to Equity Ratio (DER), Modal Kerja, dan Harga Pokok Penjualan (HPP) terhadap kinerja keuangan (ROA) perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2023, dengan ukuran perusahaan sebagai variabel kontrol. Permasalahan yang dikaji adalah bagaimana DER, Modal Kerja, HPP, dan ukuran perusahaan berpengaruh secara parsial dan simultan terhadap kinerja keuangan. Metode yang digunakan adalah pendekatan kuantitatif, dan pengambilan sampel dilakukan secara purposive sampling, sehingga diperoleh 14 perusahaan dan 56 observasi. Hasil penelitian menunjukkan bahwa DER, Modal Kerja, HPP, dan ukuran perusahaan berpengaruh signifikan terhadap kinerja keuangan baik secara parsial maupun simultan. Hal ini bermanfaat sebagai acuan bagi manajemen dan investor untuk memahami aspek-aspek yang dapat menunjang kinerja perusahaa