Article Per Year (5 Year)
p-Index From 2019 - 2024
2.715
P-Index
This Author published in this journals
All Journal International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Prosiding Konferensi Nasional PKM-CSR Peka: Jurnal Pengabdian Kepada Masyarakat Seminar Nasional Teknologi dan Multidisiplin Ilmu Fokus Abdimas Jurnal Akuntansi dan Keuangan Jurnal Ekonomi, Bisnis dan Sosial
Yuli Ermawati
Universitas Wijaya Putra
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 17 Documents
Search

 1   2 
MANAGEMENT ACCOUNTING AND PARTNERSHIP-BASED COMMUNITY ECONOMIC EMPOWERMENT MODELS IN THE SOCIETY 5.0 ERA Yuli Ermawati; Pujianto; Fitra Mardiana
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 4 No. 2 (2024): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v4i2.146

Abstract

In facing the Era of Society 5.0, society is required to innovate through the local industrial sector and prepare itself to compete globally. The partnership pattern as a Community Economic Empowerment Strategy through MSMEs must be addressed wisely by large business actors and MSMEs by carrying out collaboration that is mutually reinforcing and beneficial for the progress and welfare of MSME actors which will have a positive impact on the community's economy. Empowerment will be very effective through four main factors, namely Human Resources, Government Role, Business Capital, and Partnerships. The aim of this research is to identify partnership-based empowerment in research objects, identify the implementation of Management Accounting in research objects, and create a model of community economic empowerment (MSMEs) to face the era of society 5.0. The research method used is descriptive qualitative. The results of the research show that the community economic empowerment provided by the Government (Dinkopdag), a private company (Astra International Tbk), and a facilitator (Wijaya Putra University) to KBA Semanggi Surabaya is in accordance with the partnership pattern to answer challenges in the era of society 5.0 but has not yet fully reached Management Accounting concept in empowerment programs for MSMEs. Researchers found a partnership-based community economic empowerment model that can synergize stakeholders with the community from all components of community organizations
PENGARUH INDEPENDENSI, MEKANISME CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Fidaulil Fitria; Yuli Ermawati; Rodhiya Rodhiya
Income Vol 2 No 1 (2021): JURNAL AKUNTANSI (INCOME)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v2i1.88

Abstract

Penelitian ini bertujuan untuk menganalisis secara empiris pengaruh independensi, mekanisme corporate governance (kepemilikan institusional, kepemilikan manajerial dan komisaris independen) terhadap integritas laporan keuangan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Integritas laporan keuangan sebagai variabel bebas diproksikan dengan konservatisme. Sampel penelitian terdiri atas perusahaan perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2014-2018. Dengan metode purposive sampling diperoleh 7 untuk memperoleh sampel dari 35 data observasi perusahaan sebagai sampel. Analisis dilakukan dengan regresi linier berganda, yang menunjukkan hasil bahwa independensi, mekanisme corporate governance yang diwakili oleh komisaris independen dan ukuran perusahaan tidak berpengaruh dan tidak signifikan terhadap integritas laporan keuangan
PENGARUH UKURAN PERUSAHAAN,KOMITE AUDIT DAN OPINI AUDITOR TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA Yuli Ermawati; Nur Masdiana; Pujianto Pujianto
Income Vol 3 No 1 (2022): JURNAL AKUNTANSI (INCOME)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Ukuran Perusahaan (X1), Komite Audit (X2), dan Opini Auditor (X3) terhadap Audit Delay (Y) Pada Perusahaan Food And Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017.Penelitian ini menggunakan metode purposive sampling sebanyak 12 perusahaan dengan 3 tahun pengamatan. Data dalam penelitian ini yaitu sekunder dan dokumentasi dengan dua metode pendekatan kuantitatif dan kualitatif. Metode yang digunakan adalah metode analisis regresi liniear berganda dan uji hipotesis. Hasil penelitian menunjukkan secara uji parsial Ukuran perusahaan tidak berpengaruh terhadap Audit delay, Komite audit tidak berpengaruh terhadap audit delay dan Opini auditor berpengaruh terhadap audit delay. Secara uji simultan ukuran perusahaan, komite audit dan opini auditor berpengaruh terhadap audit delay. Variabel independen dalam penelitian ini memberikan pengaruh sebesar 30,8% dan sisanya dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini
PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER),DAN RETURN ON EQUITY (ROE) TERHADAP PERUBAHAN LABA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Rodhiyah Rodhiyah; Roidatul Ellisah; Yuli Ermawati
Income Vol 3 No 2 (2022): JURNAL AKUNTANSI (INCOME)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v3i2.146

Abstract

Penelitian ini bertujuan untuk menganalisa pengaruh Current Ratio (CR), Debt to Equity Ratio (DER),dan Return On Equity (ROE) Terhadap Perubahan Laba pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia periode 2014 – 2018. Data yang digunakan dalam penelitian ini adalah data sekunder yang bersumber dari data keuangan di Bursa Efek Indonesia yang terdapat dalam laporan tahunan perusahaan. Populasi pada penelitian ini adalah 46 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengambilan sampel menggunakan metode purposive sampling dengan kriteria, maka sampel dalam penelitian ini sebanyak 8 perusahaan. Metode analisis pada penelitian ini menggunakan analisis regresi linier berganda dengan menggunakan SPSS 21. Berdasarkan hasil analisis data dengan menggunakan uji t diketahui bahwa secara parsial Current Ratio (CR) dan Debt to Equity Ratio (DER) tidak berpengaruh signifikan terhadap perubahan laba dan Return On Equity (ROE) mempunyai pengaruh signifikan terhadap perubahan laba. Sedangkan untuk hasil analisis data dengan menggunakan uji F diketahui bahwa Current Ratio (CR), Debt to Equity Ratio (DER), Return On Equity (ROE) secara simultan berpengaruh signifikan terhadap perubahan laba
PENGARUH RASIO PROFITABILITAS DAN RASIO SOLVABILITAS TERHADAP KINERJA KEUANGAN PADA PERBANKAN YANG TERDAFAR DI BURSA EFEK INDONESIA PERIODE 2019-2021 Maria Novita Setia; Yuli Ermawati
Jurnal Ekonomi, Bisnis dan Social Vol 1 No 4 (2024): JEBS, Januari 2024
Publisher : Fakultas Ekonomi dan Bisnis Universita Wijaya Putra Surabaya

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

Abstract

This study aims to determine the effect of Profitability Ratios proxied by Net Interest Margin (NIM) and Operating Expenses Operating Income (BOPO) and Solvability Ratios proxied by Capital Adequacy Ratio (CAR) and Debt To Equity Ratio (DER) on Financial Performance proxied by Return On Assets (ROA) in Banking Those Registered on the Indonesia Stock Exchange for the 2019-2021 period. The data used in this study were obtained from financial reports and annual banking reports registered on the IDX through the website www.idx.id. The sample for this study amounted to 15 out of 43 populations using the purposive sampling method. The analysis technique used is multiple regression analysis. The results of the f test show that the profitability variable is proxied by NIM and BOPO and Solvency is proxied by CAR and DER together has an influence on financial performance (ROA). The results of the t test show that the variable profitability (NIM) has no effect on financial performance (ROA) and profitability (BOPO) has an effect on financial performance (ROA) and solvability variable (CAR) has an effect on financial performance (ROA) and solvency (DER) has an effect on financial performance (ROA).
ANALISIS PENGAKUAN, PENGUKURAN, DAN PELAPORAN PENDAPATAN BERDASARKAN PSAK NO.23 PADA CV. ANUGERAH PLASTERINDO Sania Bela; Yuli Ermawati
Jurnal Ekonomi, Bisnis dan Social Vol 2 No 1 (2024): JEBS, April 2024
Publisher : Fakultas Ekonomi dan Bisnis Universita Wijaya Putra Surabaya

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

Abstract

This study aims to analyze methods of recognition, measurement, ncome reporting on CV. Anugerah Plasterindo Surabaya with PSAK No. 23. The research method used s comparative descriptive using primary data taken with nterview techniques and direct observation with managers and logistics administration staff. The results of this study concluded that CV. Anugerah Plasterindo Surabaya recognizes revenue as a result of Galfalum and Ceiling sales and nstallation services based on the cash base concept. CV. Anugerah Plasterindo Surabaya does not record transactions that occur before cash s received by the company, thus causing receivables cannot be definitively known by the company which results n trade receivables will be reported lower than what actually happened. CV measurement. Anugerah Plasterindo Surabaya has not ncluded accounting policies n revenue recognition, which s still based on the cash base method, which n service sales and recording s carried out when cash has been received by the company. So that the company has not followed generally accepted accounting standards that cause disclosure n every transaction on the ncome statement s not significant. ts financial reporting only presents the ncome Statement and balance sheet applied n CV. Anugerah Plasterindo Surabaya s not n accordance with PSAK No. 23.
PENGARUH LIKUIDITAS, PROFITABILITAS DAN AKTIVITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN Petronela Elvis Arci; Yuli Ermawati
Jurnal Ekonomi, Bisnis dan Social Vol 2 No 1 (2024): JEBS, April 2024
Publisher : Fakultas Ekonomi dan Bisnis Universita Wijaya Putra Surabaya

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

Abstract

The research aims to test and analyze the influence of liquidity, profitability and activity on company value. The population used in this research is manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sample selection in this research used purposive sampling, namely through sampling criteria and resulted in 15 companies being sampled from 35 manufacturing companies in the food and beverage sub-sector for the 2019-2021 period. The analytical tool used in this research uses multiple linear regression analysis techniques using the SPSS version 25 statistical testing tool. Based on the results of data analysis using the t test, the results show that partially liquidity and profitability do not have a significant influence on company value, while activity has a positive influence. significant to company value. Meanwhile, based on the results of data analysis using the f test, simultaneously liquidity, profitability and activity have a significant influence on company value. The results of the coefficient of determination test (R2) obtained a value of 20.6%, this shows that variables, liquidity, profitability and activity have an influence on company value in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the 2019- 2021.
Co-Authors Aditya Surya Nanda Aminatuzzuhro Aminatuzzuhro Aminatuzzuhro Bachtiar Rahman Halik Endah Supeni Erwan Arist yanto Fidaulil Fitria Fitra Mardiana Indah Setyorini Aditya Maria Novita Setia Moh.Sodikin Nur Masdiana Petronela Elvis Arci Pramandyah Fitah Kusuma Puijianto Puijianto Pujianto Pujianto Pujianto Rodhiah Rodhiah Rodhiya Rodhiya Rodhiyah Rodhiyah Roidatul Ellisah Sandi M Maulana Sania Bela