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All Journal Jurnal Riset Mahasiswa Manajemen (JRMM) Indonesian Journal of Sustainability Accounting and Management Jurnal Studi Manajemen dan Bisnis MBR (Management and Business Review) ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Organum: Jurnal Saintifik Manajemen dan Akuntansi Jurnal Pengabdian Masyarakat Asia Jurnal Pengabdian Masyarakat Bangsa Indonesian Journal of Sustainability Accounting and Management Jurnal Akuntansi Neraca
Irma Tyasari
Akuntansi, Fakultas Ekonomika Dan Bisnis, Universitas PGRI Kanjuruhan Malang, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Investment Opportunity Set (IOS) and Working Capital Turnover (WTO) on Profitability and Firm Value Ainun Rizky Ramadhani; Rita Indah Mustikowati; Irma Tyasari
Jurnal Studi Manajemen dan Bisnis Vol 8, No 2 (2021): Desember
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jsmb.v8i2.12659

Abstract

Various goals that a company has in maintaining its share price is to keep maximizing the value of the company. There many factors that can affect a company's value, among others, investment opportunity set, working capital turnover , profitability. Based on this introduction, this study has several objectives in conducting this research, namely, to examine the effect of the Investment Opportunity Set (IOS) and Working Capital Turnover (WTO) on profitability ratios as well as on firm value. In this study, manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2020 period were used. In taking the sample, purposive sampling technique was used, after using this technique, it was found that 50 samples were used in this study. Data analysis in this study used partial least square data analysis techniques. After analyzing the data, the research results obtained, firstly IOS has a significant positive effect on profitability and firm value, WCTO has a direct effect on profitability while WCTO has no effect on firm value. This study also has an implication, the implication is that excessive working capital will reduce profitability. The existence of a good and appropriate strategy will continue to be needed to obtain the right working capital.  Berbagai tujuan yang dimiliki suatu perusahaan dalam menjaga harga sahamnya ialah dengan tetap memaksimalkan suatu nilai perusahaan. Banyak sekali indikator yang dapat memberikan pemaruh suatu nilai perusahaan, antara lain, investment opportunity set, working capital turnover serta rasio profitabilitas. Suatu kualitas perusahaan dapat tercermin melalui nilai perusahaan. Berdasarkan pendahuluan tersebut, penelitian ini memiliki beberapa tujuan dalam dilakukannya penelitian ini, tujuan tersebut yakni, untuk menguji pengaruh dari Investment Opportunity Set (IOS) serta Working Capital Turnover (WTO) pada rasio profitabilitas juga pada nilai perusahaan. Pada riset ini digunakannya perusahaan manufaktur yang listing di BEI periode 2015-2020. Dalam pengambilan sampel digunakannya teknik purposive sampling, setelah penggunaan teknik tersebut, maka ditemukan 50 sampel yang digunakan pada penelitian ini. Analisis data pada penelitian ini digunakannya teknik analisis data PLS. Setelah dilakukannya analisis data, diperoleh hasil penelitian, yang pertama IOS memberikan pengaruh positif signifikan pada profitabilitas serta nilai perusahaan, WCTO memberikan pengaruh langsung pada profitabilitas sedangkan WCTO tidak memberikan pengaruh pada nilai perusahaan. Pada penelitian ini juga memiliki suatu implikasi, implikasi tersebut ialah adanya modal kerja yang terlalu berlebihan akan dapat menurunkan profitabilitas. Adanya strategi yang baik dan tepat akan terus dibutuhkan untuk didapatkan modal kerja yang tepat.
Social Sustainability Reporting and Board Structures in the Healthcare Industry Adamu Idris Adamu; Irma Tyasari
Indonesian Journal of Sustainability Accounting and Management Vol 6, No 1 (2022): June 2022 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.485

Abstract

This paper aims to analyze the structure of the corporate board that triggers social sustainability reporting in the healthcare industry. The sample comprises 60 firm-year observations. Data on corporate governance were collected from the annual reports of the sampled companies and social sustainability data were obtained from MachameRatios. Moreover, financial information was collected from the NSE factbooks. Consistent with the study’s predicted hypothesis, the result reveals that companies with several directors and with one or more female directors as board members are more likely to report social sustainability activities. However, having nonexecutive directors on the board had limited impact on issues relating to sustainability. Our study adds to the existing literature on board structures and sustainability reporting that large and diverse boards are material determinants of social sustainability reporting. The study findings are consistent with various regulatory bodies’ initiatives (for example, the Securities and Exchange Commission of Nigeria) on board structures. The commission mandated all listed firms to have at least five directors. Hence, encouraging companies to have larger and diverse boards composed of mixed genders with greater experience will positively impact sustainability reporting.
Menumbuhkan jiwa entrepreneurship mahasiswa di perguruan tinggi Supami Wahyu Setiyowati; Mochamad Fariz Irianto; Irma Tyasari; Susmita Dian Indiraswari
MBR (Management and Business Review) Vol 6 No 1 (2022): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/mbr.v6i1.6386

Abstract

The purpose of this study was to determine the entrepreneurial spirit of students and to determine the role of learning innovation on the entrepreneurial spirit of students. This research is a type of mix-method research, with the survey, interview, observation, and documentation methods. The survey was carried out by distributing questionnaires to 40 students offline. The results show that students of the Accounting study program have an entrepreneurial spirit, another finding is that learning innovation is effective for developing student entrepreneurial spirit, which is implemented in business startups as long as students are thematic KKN in the community and can improve the economy.
Hubungan Sanksi dan Penghasilan Terhadap Kepatuhan Wajib Pajak Dimoderasi Sosialisasi (Studi Kasus KPP Pratama Malang Utara) Irma Tyasari; Supami Wahyu Setiyowati
ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Vol 5, No 2 (2021): Oktober
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/iso.v5i2.658

Abstract

ABSTRACTPublic awareness in calculating, paying, and reporting taxes is an achievement in building taxpayer compliance. The purpose of this studys was to determine the effect of moderation of tax socialization variables on the relationship of sanctions and income on taxpayer compliance. The data in this study is primary data in the form of questionnaires. Data is collected with an accidental sampling approach. The data was distributed to 100 respondents of individual taxpayers at the North Malang Tax Service Office. The data analysis techniques used is smart PLS. The results of the study showed the sanctions had a significant positive effect on taxpayer compliance. Revenue has a significant positive effect on taxpayer compliance. Tax socialization has not had a moderating effect on the relationship of tax sanctions on taxpayer compliance.  Tax socialization has a moderating effect in income relationships in taxpayers compliance. The implication of this research is that sanctions must be given firmly and manifestly in order for the community to be deterred. Socialization must be carried out continuously so that the public complies with taxes and indirectly increased taxpayer compliance. Keywords:, sanctions, income, socialization and tax compliance ABSTRAKKesadaran masyarakat dalam menghitung, membayar, dan melaporkan pajak merupakan suatu prestasi dalam membangun kepatuhan WP. Tujuan penelitian ialah mengetahui efek moderasi variabel sosialisasi pajak terhadap hubungan sanksi dan pendapatan pada kepatuhan wajib pajak. Data pada penelitian ialah data primer berupa kuisioner. Data dikumpulkan dengan pendekatan accidental sampling. Data didistribusikan kepada 100 responden WPOP yang ada pada Kantor KPP Malang Utara. Teknik analisis data digunakannya smart PLS. Hasil peneltian menunjukkan sanksi memberikan pengaruh positif signifikan pada kepatuhan WP. Pendapatan memberikan pengaruh positif signifikan pada kepatuhan WP. Sosialisasi pajak belum diberikannya efek moderasi pada hubungan sanksi pajak pada kepatuhan WP. Sosialisasi pajak memberikan efek moderasi pada hubungan pendapatan pada kepatuhan WP. Implikasi dari penelitian ini ialah sanksi harus diberikannya secara tegas serta nyata agar masyarakat jera. Sosialisasi harus dilakukan secara terus menerus supaya masyarakat patuh pada pajak secara secara tidak langsung kepatuhan WP meningkat.Kata Kunci:, sanksi, penghasilan, sosialisasi dan kepatuhan pajak
KEPUTUSAN PENDANAAN DAN KEBIJAKAN DEVIDEN TERHADAP NILAI PERUSAHAAN DENGAN PERTUMBUHAN LABA SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Maria Generasi Kerans; Sugeng Hariyanto; Irma Tyasari
Jurnal Riset Mahasiswa Manajemen Vol. 10 No. 1 (2022): APRIL
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrmm.v8i1.7170

Abstract

Penelitian ini memiliki tujuan untuk menganalisis pengaruh keputusan pendanaan dan kebijakan deviden terhadap nilai perusahaan dengan pertumbuhan laba sebagai variabel moderasi. Pada keputusan pendanaan, DER digunakan sebagai alat ukur. DPR digunakan untuk mengukur kebijakan deviden. Sedangkan untuk pengukuran nilai perusahaan menggunakan PBV dan pertumbuhan laba diukur dengan earning growth. Pada penelitian ini populasi penelitian yaitu perusahaan yang bergerak dalam industri barang dan konsumsi pada tahun 2017-2020 dan telah terdaftar dalam BEI. Teknik sampling yang digunakan yaitu purposive sampling yang didapat sebanyak 8 perusahaan yang digunakan sebagai sampel. Teknik analisis yang digunakan yaitu regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial tidak ada pengaruh antara keputusan pendanaan terhadap nilai perusahaan, sedangkan terdapat pengaruh yang positif dan signifikan pada kebijakan deviden terhadap nilai perusahaan. Pertumbuhan laba dinilai mampu untuk memoderasi antara keputusan pendanaan dan kebijakan deviden terhadap nilai perusahaan.
Determinan Pencegahan Kecurangan Pengelolaan Dana Desa Dimoderasi Kompetensi Aparatur Supami Wahyu Setiyowati; Mochamad Fariz Irianto; Irma Tyasari
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 5, No 1 (2022): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2022
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v5i1.197

Abstract

A quality report is a demand that must be carried out by the village head. A village government that is free from fraud is a government that implements accountability and transparency in every activity. The purpose of village government activities is to improve the village economy. The purpose of this study is to determine the determinants of preventing fraud in village funds in moderating the competence of the apparatus. The research site is in Wajak sub-district, Malang district. The research population is all village officials in Wajak sub-district. The sampling technique used a saturated sample. The research sample is 104 village officials. The data analysis technique uses Smart PLS. The results showed that Fraud prevention, Whistleblowing, and morality had an effect on preventing fraud in village funds. A good control system reduces fraud in the management of village funds. Whistleblowing is behavior that reports fraud and has an impact on reducing fraud in managing village funds. Good morality reduces fraud in village funds. The competence of the apparatus strengthens the relationship between the government's internal control system and morality towards preventing fraud in village funds. The competence of professional apparatus with good morals and good fraud prevention implementation further reduces village fund fraud. The competence of the apparatus has not been able to moderate the relationship between whistleblowing and the prevention of village funds. The implication of this research is that professional officials who have a caring attitude are needed to report anything that deviates from the existing rules.
Social Sustainability Reporting and Board Structures in the Healthcare Industry Adamu Idris Adamu; Irma Tyasari
Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 1 (2022): June 2022
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.485

Abstract

This paper aims to analyze the structure of the corporate board that triggers social sustainability reporting in the healthcare industry. The sample consists of 60 firm-year observations. Data on corporate governance was collected from the annual reports of the sampled companies and social sustainability data were obtained from MachameRatios. Moreover, financial information was collected from the NSE factbooks. Consistent with the study’s predicted hypotheses, the result reveals that companies with several directors and with one or more female directors as board members are more likely to report social sustainability activities. However, having nonexecutive directors on the board had limited impact on issues relating to sustainability. Our study adds to the existing literature on board structures and sustainability reporting that large and diverse boards are material determinants of social sustainability reporting. The study findings are consistent with various regulatory bodies’ initiatives (for example, the Securities and Exchange Commission of Nigeria) on board structures. The commission mandated all listed firms to have at least five directors. Hence, encouraging companies to have larger and diverse boards composed of mixed genders with greater experience will positively impact sustainability reporting.
The Role of Stakeholders’ Collaboration in Eliminating Child Labor: A Case of Indonesia’s Agriculture Sector Irma Tyasari; Abdul Wahab; Achmad Marzuki; Muhammad Yafie Zenas Asy’ari; Eka Aprilia Fo
Jurnal Pengabdian Masyarakat Bangsa Vol. 1 No. 7 (2023): September
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v1i7.351

Abstract

The goal of international labor Organization is to eliminate all forms of child labor since at the year of 2016 and it still needs to be supported until today. The aim of this program is to show how stakeholders’ collaboration and coordination have been focusing on the contribution and their roles to the reduction of child labor. The combination between field observation and interview to 20 NGO’s directors and field operating managers is the method used in this program. Although the collaboration’s efforts and the intervention of the stakeholders have been discussed in previous papers, however, its connection with socio- political view from NGO’s network perspectives and NGO’s network salience have not been sufficiently revealed, particularly in agriculture sector in Indonesia. The finding shows that the collaboration effects the capacity of network members through strengthening partnership for action against child labor, increasing the awareness and understanding of parents and farmers regarding child labor and its regulation, and developing a model of child-friendly village. This program has an implication to advocate for more supportive policies on child labor elimination and technical support for stakeholders both at national as well as regional level
Pengaruh Kompetensi Aparatur Desa, Partisipasi Masyarakat, Pemanfaatan Teknologi Informasi Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Kasus pada Desa-desa di Kecamatan Gondanglegi Kabupaten Malang) Defi Indah Sari; Irma Tyasari; Mochamad Fariz Irianto
Jurnal Akuntansi Neraca Vol. 1 No. 1 (2023): April
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jan.v1i1.2

Abstract

Penelitian ini berusaha untuk mengetahui pengaruh kompetensi aparatur desa, partisipasi masyarakat, pemanfaatan teknologi informasi, dan kejelasan sasaran anggaran terhadap akuntabilitas pengelolaan dana desa pada Desa-desa di Kecamatan Gondanglegi. Jenis penelitian ini adalah kuantitatif dengan jumlah sampel 100 responden yang terdiri dari kepala desa, sekretaris desa, kepala urusan keuangan, kepala urusan perencanaan, kepala urusan umum, kepala seksi pemerintahan, kepala seksi kesejahteraan, kepala seksi pelayanan, dan ketua BPD (Badan Permusyawaratan Desa). Purposive sampling digunakan sebagai teknik pengambilan sampel. Cara untuk mengumpulkan data melalui kuesioner. Variabel penelitian ini adalah kompetensi aparatur desa, partisipasi masyarakat, pemanfaatan teknologi informasi, kejelasan sasaran anggaran dan akuntabilitas pengelolaan dana desa. Teknik analisis data menggunakan PLS (Partial Least Square). Berdasarkan hasil penelitian ini dapat diperoleh kesimpulan yang menunjukkan bahwa kompetensi aparatur desa dan pemanfaatan teknologi informasi berpengaruh signifikan terhadap akuntabilitas pengelolaan dana desa, sedangkan partisipasi masyarakat dan kejelasan sasaran anggaran tidak berpengaruh signifikan terhadap akuntabilitas pengelolaan dana desa.
Development of TTG, Home Creative Industry and Digital Marketing in the Framework of Bamboo Processed Product Innovation Irma Tyasari; Romia Hari Susanti; Gaguk Susanto; Eka Aprilia FO; Andini Rida Palupi; Salsabila Azzahra
Jurnal Pengabdian Masyarakat Vol 5 No 1 (2024): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v5i1.2083

Abstract

Purpose: The purpose of PKM activities is to help increase production capacity and quality through technology transfer, home creative industry mindset and improve the managerial ability of IRT Pring Makmur, including digital marketing in the context of innovating processed bamboo products. The main issue of IRT is the problem of production processes that are still semi-manual and still use traditional business approaches. These limitations cause IRT to be unable to meet market demand and business development is less than optimal. Method: The service method applied is a combination of mentoring, consulting and training techniques by offering micro business integrative solutions. Practical Applications: Micro business integrative solution includes TTG Development which is carried out including the provision of production equipment assistance in the form of dynamo cutting machines, training on growing home creative industry concepts, digital marketing training and several other needed training. Conclusion: This PKM activity has resulted in gradual changes, both in aspects of production, creativity and product innovation, marketing methods, product packaging, management and recording of financial transactions and HR management.
Co-Authors Abdul Wahab Achmad Marzuki Adamu Idris Adamu Ainun Rizky Ramadhani Andini Rida Palupi Defi Indah Sari Eka Aprilia FO Eka Aprilia Fo Gaguk Susanto Indiraswari, Susmita Dian Maria Generasi Kerans Mochamad Fariz Irianto Mochamad Fariz Irianto Muhammad Yafie Zenas Asy’ari Rita Indah Mustikowati Romia Hari Susanti Salsabila Azzahra Setiyowati, Supami Wahyu Sugeng Hariyanto