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Pemberdayaan Masyarakat Guna Menambah Nilai Ekonomi Warga Desa Pernajuh Bangkalan Tyasha Ayu Melynda Sari; Mohammad Alif Agus Saputro; Muhammad Irsyad; Muallim Supra Yogi
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 6, No 1 (2022): Februari
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v6i1.10150

Abstract

ABSTRAKDesa Pernajuh Kecamatan Socah dan Daerah Pesisir Kecamatan Labang merupakan desa yang terletak dekat dengan pantai. Kecamatan Socah menjadi TPA dari Kabupaten Bangkalan yang menyebabkan sampah yang ada di Bangkalan mengalami penumpukan. Paving block menjadi salah satu cara untuk memanfaatkan sampah plastik untuk digunakan sebagai membuka peluang pekerjaan kepada masyarakat lain dan memberikan tambahan penghasilan. Pemberian pemahaman dan cara pembuatan kepada para pemuda juga dilakukan untuk membantu mengurangi penumpukan sampah dengan memanfaatkannya melalui daur ulang menjadi paving block. Pemilihan plastik jenis PTE dipilih karena plastic jenis ini sangat tidak diperbolehkan untuk dipakai berulang kalai atau hanya dipakai hanya satu kali. Plastik yang berasal dari bahan-bahan yang dapat berbahaya bagi kesehatan tubuh manusia. Selain itu edukasi secara langsung kepada masyarakat secara door to door dan juga dengan menggunakan flyer mengenai penjelasan Covid-19. Pelaksanaan kegiatan dilakukan dengan mengedukasi masyarakat mengenai penerapan protokol kesehatan berupa penjelasan penerapan 5M dan pemakaian masker dengan benar. Pembagian sembako dilakukan kepada masyarakat untuk membantu mengurangi dampak Covid-19.
Financial Resources And Corporate Performance Tyasha Ayu Melynda Sari; Halimatus Sa’diyah; Moh. Baqir Ainun
SUSTAINABLE JURNAL AKUNTANSI Vol 2 No 1 (2022): Volume 2 No. 1 Mei 2022
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v2i1.13269

Abstract

ABSTRACTThis study aims to determine the effect of financial resources on company performance. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange 2012-2018. Company resources become an important part of the development the company, especially financial resources which are the main factor in carrying out the company's operational activities. The company's performance becomes benchmark for investors and creditors to assess the company's condition. The company's financial resources in this study come from cash flow, liquidity, and leverage. Cash flow used financial analysis to determine the income and expenses made by the company. Liquidity used to assess the company's ability to meet its obligations. Leverage as company debt used to finance and purchase company assets. The results showed that only free cash flow had significant effect on company performance. This happens because the company's performance is reflected in the higher will increase the amount of profit earned by investors. This shows that the company utilizes ability of the company's internal resources to utilize financial resources to create competitive advantage so that the company's performance can manage its cash flow to finance assets owned by the company. The results of this study support the resource-based theory-based viewKeywords : corporate performance, resource based view, financial resource
Characteristic Board Of Directors And Investment Opportunity Set On Firm Value Halimatus Sa’diyah; Tyasha Ayu Melynda Sari
SUSTAINABLE JURNAL AKUNTANSI Vol 1 No 2 (2021): Volume 1 No. 2 November 2021
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (301.12 KB) | DOI: 10.30651/stb.v1i2.10709

Abstract

The purpose of this study was to examine the effect of the characteristics of the directors and the Investment Opportunity Set (IOS) on firm value. The characteristics of the directors consist of age and gender. The sample used in this study is the Property, Real Estate, and Building Construction sectors listed on the Indonesia Stock Exchange (IDX) since the 2014-2018 period with purposive sampling method. The valid sample in this study is 218 observations for the CEO Age proxy, 219 observations for CEO Gender, and 220 observations for the Investment Opportunity Set. The data analysis technique used in this study used multiple linear regression analysis. Hypothesis testing is done by t-statistical test, F-statistical test, and the coefficient of determination (R2) test. The results showed that the age of the directors and the gender of the directors had no significant effect on firm value, while the Investment Opportunity Set (IOS) had a significant effect on firm value.
Beburughen Becce’ dalam Saloka Madura Sebagai Nasehat bagi Auditor Moh. Baqir Ainun; Tyasha Ayu Melynda Sari
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 2 No 2 (2021): Rekan
Publisher : Program Study Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (790.266 KB) | DOI: 10.30812/rekan.v2i2.1472

Abstract

Every ethnicity and culture is unique and contains good ethics for society. Various advice and advice from parents, teachers, and tribal leaders can be conveyed in unique ways such as through the typical proverb of the culture itself. This paper explores how beburghen becce' (good advice) contained in saloka Madura can be advice for auditors in carrying out the audit process so that accounting scandals such as Arthur Andersen and Enron do not recur. The research method used is the study of literature obtained from various sources. This paper explains that beburughen becce' (good advice) contained in saloka Madura such as pakoh ngenneng ka kaju (nails stuck to wood), lakona lakone kennengnganna kennengnge (employees work on the place they live in), mon kerras paakerres (if it is hard it must be crispy), oreng jhujhur mate ngonjhur (honest people die long), and sweet jhe' dhuli kalodhu' pae' jhe' dhuli paloa (sweet, don't swallow bitter, don't immediately spit it out) can provide advice for auditors to carry out audits with independence, responsibility, objectivity, integrity, and skeptical.
Pengaruh Cashless Society dan Cashback Terhadap Gaya Hidup Masyarakat (Studi Kasus Pada Pengguna Shopeepay Di Kelurahan TAKAL Surabaya) Ayu Camelia Rahma; Fitri Nuraini; Tyasha Ayu Melynda Sari
SUSTAINABLE JURNAL AKUNTANSI Vol 2 No 2 (2022): Volume 2 No. 2 November 2022
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v2i2.15906

Abstract

ABSTRACTIts part in the technology and information systems development. Has presented non-cash payment instrument (cashless). This research was conducted on respondents who used the shopeepay application in TAKAL Village, Surabaya. The purposes of this study were to find out whether a cashless society had a partial effect on the lifestyle of the people in Takal Village Surabaya, find out whether cashback had a partial effect on the lifestyle of the people in Takal village Surabaya, find out if Habit has an effect on cashless society, and find out if Intention has an effect on cashless society. This research method used a quantitative approach. The data was obtained using a questionnaire and processed by SmartPLS 3.0 application. The sample in this study was 100 respondents. The method of determining the sample in this study used the Accidental Sampling method with the criteria that people have bought and used the Shopeepay application. The results of this study indicated that Cashless Society and Cashback affected people's lifestyles in TAKAL Village Surabaya, Habit has no effect on the Cahless society and intention has an effect on the Cashless SocietyABSTRAKPada sektor keuangan, peranan dari perkembangan teknologi dan sistem informasi telah menghadirkan alat pembayaran non tunai (cashless). Penelitian ini dilakukan pada responden yang menggunakan aplikasi shopeepay di Kelurahan TAKAL Surabaya. Tujuan penelitian ini adalah, untuk mengetahui apakah cashless society berpengaruh pada gaya hidup masyarakat di Kelurahan Takal Surabaya, untuk mengetahui apakah cashback berpengaruh pada gaya hidup masyarakat Kelurahan Takal Surabaya, untuk mengetahui apakah Habit berpengaruh pada cashless society, untuk mengetahui apakah Intention berpengaruh pada cashless society. Metode penelitian ini menggunakan pendekatan kuantitatif. Data diperoleh menggunakan kuesioner dan data diolah dengan bantuan Aplikasi SmartPLS 3.0. Adapun sampel dalam penelitian ini sebanyak 100 responden. Metode penentuan sampel pada penelitian ini menggunakan metode Accidental Sampling dengan kriteria masyarakat pernah membeli dan menggunakan aplikasi shopeepay. Hasil penelitian ini menunjukkan bahwa Cashless Society dan Cashback berpengaruh terhadap Gaya Hidup masyarakat di Kelurahan TAKAL Surabaya, Habit tidak berpengaruh terhadap Cahless society dan Intention berperngaruh terhadap Cashless Society.
Good Corporate Governance Dalam Memprediksi Profitabilitas Perusahaan Pertambangan Yang Go Public Di Indonesia Nurullaili Mauliddah; Tyasha Ayu Melynda Sari
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 18, No 2 (2022): October
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v18i2.2538

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This study aims to analyze the conditions of GCG implementation in mining companies that go public in Indonesia and how it affects the profitability of companies proxied using Return on Equity (ROE). The independent variables in this study are GCG scores, managerial ownership, institutional ownership and DER. The data used is secondary data sourced from the Indonesia Stock Exchange in 2014-2019 with a sample of 10 mining companies that have passed as a sample through purposive sampling with several criteria. The results showed that GCG and managerial ownership had no significant effect on ROE, while institutional ownership and DER significantly adversely affected ROE. Exemplary GCG implementation and proper debt management will have an impact on increasing profitability.
Peran Devidend Policy Pada Solvensi dan Kinerja Keungan Terhadap Nilai Perusahaan Marista Oktaviani; Tyasha Ayu Melynda Sari; Adhar Putra Setiawan
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 1 (2023): April
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v19i1.2764

Abstract

This research is a descriptive research with a quantitative approach. The sample is a consumer goods industrial company. The data collection method used purposive sampling. The data analysis technique used is SEM model analysis with SmartPls analysis tool. The results showed that the current ratio had a significant positive effect on firm value and earnings per share had no effect on firm value. Dividend policy in this study is used as a moderating variable. The results of the dividend policy moderate the relationship between the current ratio and earnings per share on firm value.
MOTIVASI KERJA MEMEDIASI PENGARUH PELATIHAN TERHADAP PRODUKTIVITAS UMKM MASYARAKAT PESISIR SURABAYA Mochamad Mochklas; Dwi Songgo Panggayudi; Nurullaili Mauliddah; Tyasha Ayu Melynda Sari; Rina Maretasari
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 3 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2023.v7.i3.5475

Abstract

The development of MSMEs in coastal communities needs to be fostered and developed so that they can contribute to the economy of the family and the country. MSMEs productivity is an indicator that determines how efficiently MSMEs can run their business. This study aims to analyze the effect of training and work motivation on the productivity of MSMEs in coastal communities. This research method uses a quantitative method, where the population is MSMEs in the Bulak District area of Surabaya, based on the sample criteria the number of samples used in this study were 90 MSME actors. Incoming and appropriate data is processed and analyzed using SEM PLS. This study found that training and work motivation had a significant effect on increasing the productivity of MSMEs in coastal communities and work motivation mediated the effect of training on the productivity of MSMEs in coastal communities. To increase the productivity of MSMEs in coastal communities, they need to be equipped with knowledge and skills through training. The training program must be in accordance with the characteristics of MSMEs in coastal communities, so that the results of the training will motivate MSMEs in coastal communities to become independent, professional and competitive entrepreneurs.
Financial Resources and Firm Performance Tyasha Ayu Melynda Sari; Moh. Baqir Ainun
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2289

Abstract

This research aims to determine the effect of financial resources on company performance. This research uses a sample of manufacturing companies listed on the Indonesia Stock Exchange 2016-2022. Company resources become an important part of the development the company, especially financial resources which are the main factor in carrying out the company's operational activities. The company's performance becomes benchmark for investors and creditors to assess the company's condition. The company's financial resources in this research come from cash flow, liquidity, and leverage. Cash flow used financial analysis to determine the income and expenses made by the company. Liquidity used to assess the company's ability to meet its obligations. Leverage as company debt used to finance and purchase company assets. The results showed that only free cash flow had significant effect on company performance. This happens because the company's performance is reflected in the higher will increase the amount of profit earned by investors. This shows that the company utilizes ability of the company's internal resources to utilize financial resources to create competitive advantage so that the company's performance can manage its cash flow to finance assets owned by the company. The results of this research support the resource-based theory-based view.
PENGEMBANGAN KEWIRAUSAHAAN GUNA PENYUSUNAN STRATEGI JITU DALAM MENGEMBANGKAN PRODUK UMKM DESA NGIMBANG KABUPATEN TUBAN Adhar Putra Setiawan; Tyasha Ayu Melynda Sari; Marista Oktaviani
Gotong Royong Vol. 1 No. 2 (2024)
Publisher : CV. Akira Java Bulu

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

Abstract

Pengabdian Masyarakat dilakukan di Desa Ngimbang, Kabupaten Tuban. Pelaksanaan pengabdian kurang lebih lima bulan. Adapun sasaran pengabdian ialah binaan UMKM di wilayah desa. Metode pengabdian berupa pelatihan dan sosialisasi terkait dengan perkembangan usaha. Program pengabdian ialah pelatihan kewirausahaan, pendampingan UMKM, pelatihan dan pendampingan NIB serta sertifikasi halal. Terlaksananya sosialiasi dapat diketahui bahwa warga memiliki beberapa kendala yaitu proses pengembangan produk dan proses pemasaran. Hasil luaran berupa produk dari olahan jagung dan pisang salah satunya teh herbal, briket jagung, selai pisang, dan sambal. Tindak lanjut pada pengabdian ini produk inovasi diserahkan ke warga desa untuk dikembangkan lagi serta di daftarkan pada sertifikasi halal.