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All Journal Matrik: Jurnal Manajemen, Strategi Bisnis, dan Kewirausahaan Jurnal Minds:Manajemen Ide dan Inspirasi ATESTASI : Jurnal Ilmiah Akuntansi Akuntansi'45 Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Asian Journal of Applied Business and Management (AJABM)

Siti Rosyafah

Universitas Bhayangkara Surabaya

Author-ID : 2835942

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 9 Documents Claim Missing Document

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Articles

Innovativeness, Risk-Taking, Proactiveness, and Firm Performance with Learning Organizations as Mediating Variables. Kadarusman Kadarusman; Siti Rosyafah
Matrik : Jurnal Manajemen, Strategi Bisnis dan Kewirausahaan Volume 16 Nomor 1 Tahun 2022
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/MATRIK:JMBK.2022.v16.i01.p04

ABSTRAK Penelitian ini bertujuan untuk menguji peran mediasi variabel learning organization terhadap pengaruh antara innovativeness, proactiveness dan risk-taking terhadap kinerja perusahaan pada UMKM Sub Bidang Fashion di Jawa Timur. Penelitian ini menggunakan pendekatan kuantitatif untuk menguji hipotesis penelitian dan pengolahan data menggunakan WarpPls 6.0. Kuesioner dibagikan pada pimpinan perusahaan sebagai representasi pengambil keputusan, dan kuesioner yang dianalisis pada penelitian ini sebanyak 140 kuesioner. Hasil penelitian menunjukan bahwa innovativeness, risk taking, proactiveness berpengaruh langsung terhadap learing organization dan firm performance. Learning organization terbukti sebagai mediasi penuh pengaruh antara innovativeness, proactiveness, risk-taking terhadap firm performance. Peningkatan dimensi entrepreneurial orientation diharapkan dapat meningkatkan kinerja perusahaan. Peningkatan dimensi entrepreneurial orientation juga dapat menjadikan organisasi selalu belajar belajar untuk beradaptasi terhadap lingkungan yang selalu berubah. Kata kunci: Innovation, Proactive, Risk-Taking, Learning, Performance

PENGARUH AKTIVITAS, PROFITABILITAS TERHADAP PERTUMBUHAN LABA (Studi Pada Perusahaan Otomotif dan Komponen Yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019) Dwi Lathifah Sari; Siti Rosyafah; Masyhad
AKUNTANSI 45 Vol. 2 No. 1 (2021): Mei : Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

The company has the main objective of obtaining and increasing profits. The profits obtained by the company will be used for various purposes, one of which is used to improve the company's welfare for the products or services sold. This study aims to determine the effect of activity, profitability on profit growth in automotive and component companies listed on the Indonesia Stock Exchange. This study uses a quantitative approach with data collection using financial statements. The population of this study are automotive and component companies listed on the Indonesia Stock Exchange during the 2015-2019 period. The sampling technique used is purposive sampling technique. The data analysis method used is multiple linear regression analysis with hypothesis testing, namely the F test and t test. The results of this study indicate that activity, profitability have a simultaneous and partial effect on profit growth. Profitability variable has a dominant effect on Profit Growth.

PENGARUH SOLVABILITAS DAN PROFITABILITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR (Studi Pada Subsektor Pulp dan Paper Yang Terdaftar di BEI Periode 2017-2020) Lidya Agustin; Siti Rosyafah; Tri Lestari
AKUNTANSI 45 Vol. 2 No. 1 (2021): Mei : Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Financial performance is the result achieved by the company's management to find out in managing company assets effectively during a certain period. An uncertain economy causes a high risk of a company experiencing poor financial performance or bankruptcy, to determine whether a company's financial performance is good or not, it can be seen from the company's ability to pay off its debts through solvency and profitability. The purpose of this study was to determine the effect of solvency and profitability on the company's financial performance. This study uses a quantitative approach with data collection using purposive sampling method. The population of this study are pulp and paper manufacturing companies listed on the Indonesian stock exchange with 8 out of a total of 10 companies. The analytical method used is multiple linear regression analysis with hypothesis testing, namely t test, F test and R² test. The results showed that partially solvency (debt to total asset ratio and debt to equity ratio) had no significant effect on financial performance, and profitability (return on equity and net profit margin) partially had a significant effect on financial performance. Simultaneously solvency (debt to total asset ratio and debt to equity ratio) and profitability (return on assets and net profit margin) have a significant effect on financial performance. Meanwhile, the dominant influence is profitability (net profit margin).

PENGARUH PENGETAHUAN PERPAJAKAN DAN PERSEPSI TERHADAP MINAT MENJADI AKUNTAN PAJAK (Studi Pada Mahasiswa Akuntansi FEB Universitas Bhayangkara Surabaya) Vita Lisya; Siti Rosyafah; Syafi’i
AKUNTANSI 45 Vol. 2 No. 1 (2021): Mei : Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

The development of the business world and business practices that are increasingly rapidly increasing demand for labor, especially from accounting majors. A tax accountant is one of the promising job prospects in the accounting major. This study aims to determine the effect of tax knowledge, perceptions of interest in becoming a tax accountant. This study is a quantitative study with a sample calculated using the slovin formula and obtained a minimum sample of 62 respondents from Accounting Students FEB Bhayangkara University Surabaya. Data analysis was carried out using descriptive statistical tests, data quality tests and hypothesis testing with multiple linear regression methods assisted by the SPSS (Statistical Product and Service Solution) analysis tool. The results of this study indicate that knowledge of taxation, perception partially and simultaneously affect the interest in becoming a tax accountant. Perception is an independent variable that dominantly affects the interest in becoming a tax accountant.

PENGARUH PENGETAHUAN AKUNTANSI DAN PERILAKU KEUANGAN TERHADAP KINERJA MANAJERIAL UMKM MAKANAN DI SIDOARJO Hoirul Ummah; Siti Rosyafah; Masyhad
AKUNTANSI 45 Vol. 2 No. 1 (2021): Mei : Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

MSMEs are the driving sector of the economy, but currently MSMEs have not been able to optimize their business managerial performance, this cannot be separated from the lack of accounting knowledge and financial behavior owned by MSME owners. This study aims to determine the effect of accounting knowledge and financial behavior on managerial performance in food SMEs in Sidoarjo. The formulation of the problem in this study is whether accounting knowledge, financial behavior simultaneously and partially affect managerial performance, and which of accounting knowledge and financial behavior has a dominant influence on managerial performance of food SMEs in Sidoarjo. The sample of this study used 30 food SMEs in Sidoarjo. This study is a quantitative study, using primary data obtained through the distribution of questionnaires and tested with validity, reliability, F-test and t-test using the SPSS application. The results showed that simultaneously and partially accounting knowledge and financial behavior had a significant effect on managerial performance. The variable that reaches the dominant value is financial behavior

Competitive Advantage, Entrepreneurial Orientation, Knowledge Sharing, and SMEs’ Performance: Mediation-Moderation Analysis Kadarusman Kadarusman; Siti Rosyafah
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 9 No 1 (2022): June
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v9i1.27569

The article investigates the impact of knowledge sharing on company performance with a competitive advantage as a mediating variable and entrepreneurial orientation as a moderating variable. This research uses an RBV theory to determine company performance. Knowledge sharing behavior and entrepreneurial organizations can increase competitive advantage and performance. PLS-SEM technique is employed to analyze the data from 126 Small and Medium Enterprises in the food and beverage entrepreneurs in East Java. This research indicates that knowledge sharing has a favorable and substantial influence on competitive advantage and firm performance. Knowledge sharing positively and significantly affects competitive advantage and performance directly and indirectly. Entrepreneurial orientation does not serve as a moderator.

What are the Key Determinants of Human Resource Management Effectiveness in Enhancing Organizational Financial Performance? Siti Rosyafah; Juliani Pudjowati
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.815

This study aims to investigate the key determinants of Human Resource Management (HRM) effectiveness and their implications for organizational financial performance. A structured literature review methodology was employed to synthesize findings from various academic databases and sources, including Google Scholar, JSTOR, ScienceDirect, and business-focused databases like Business Source Premier. Keywords such as "human resource management," "organizational financial performance," "talent management," "training and development," and "performance management" were used to refine the search. The review focused on theoretical frameworks such as the Resource-Based View, Human Capital Theory, Strategic HRM Model, Social Exchange Theory, and Contingency Theory, as well as empirical studies examining the relationship between HRM practices and financial outcomes. The findings suggest that strategic alignment between HRM and organizational strategy is crucial for enhancing financial performance, along with effective talent management, training and development initiatives, and performance management systems. Moreover, organizational culture and the impact of technology were identified as important moderating and mediating factors influencing the effectiveness of HRM practices. The study underscores the need for HRM practitioners to align HRM practices with organizational strategy, invest in talent development, and leverage technology to drive organizational success. The synthesis of research findings provides valuable insights for both scholars and practitioners seeking to understand and enhance the effectiveness of HRM in achieving organizational financial performance.

Impact of Work Discipline, Work Environment, Communications and Motivation on Employee Performance in PT. KAI Gubeng Surabaya Siti Rosyafah; Elly Yuniar Nitawati; Nurul Iman
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 4 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v2i4.7112

The aim of this study is to see how the work discipline, work environment, communication, and motivation of employees affect their performance. This study involved a staff member of Gubeng Surabaya's PT. KAI, consisting of 217 people. Purposive sampling process using certain standards. This research is a quantitative type. Double linear regression analysis applied to the research model. This study showed that the variables of work discipline, work environment, communication, and motivation have a significant influence on employee performance, both individually and collectively. The work environment, motivation, communication, and discipline were the four free variables that simultaneously had a substantial impact on the employee's performance, as demonstrated by the results, which had a significance value on the F test of 0,000, or less than 0.05. Results of the analysis of the determination coefficient (R2) indicated that the value of R2 was 64.8% of the influence of the variable free on the dependent variable. Other variables not included in this study affect the remaining portion.

Analysis of the Influence of Profitability, Growth Opportunity, Liquidity, and Firm Size on Capital Structure of Pt Nippon Indosari Corporindo (Tbk) for the Years 2014-2022 Siti Rosyafah; Fitriyah Kusuma Devi; Dhuihitta Mahardhika Lakshita
Asian Journal of Applied Business and Management Vol. 2 No. 4 (2023): November 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajabm.v2i4.7368

The capital structure, the ratio of total debt to total assets, significantly impacts a company's financial strength. This study on PT Nippon Indosari Corporindo (Tbk) reveals important insights. Firstly, firm size, growth opportunities, liquidity, and profitability collectively influence the company's capital structure. Secondly, these factors partially impact the capital structure. Lastly, firm size, growth opportunities, liquidity, and profitability strongly shape PT Nippon Indosari Corporindo (Tbk)'s capital structure. Companies should carefully consider these factors when determining their capital structure to enhance financial stability and shareholder well-being.

Co-Authors Dhuihitta Mahardhika Lakshita Dwi Lathifah Sari Elly Yuniar Nitawati Fitriyah Kusuma Devi Hoirul Ummah Juliani Pudjowati Kadarusman . Lidya Agustin Masyhad Masyhad Nurul Iman Syafi’i Tri Lestari Vita Lisya

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