tutut dewi astuti | University of Mercu Buana Yogyakarta (original) (raw)

Papers by tutut dewi astuti

Religion, Education, and Social Laa Roiba Journal/Reslaj, Apr 1, 2024

This study aims to evaluate the impact of ROA, CR, DER, and PBV on the stock prices of technology... more This study aims to evaluate the impact of ROA, CR, DER, and PBV on the stock prices of technology companies listed on the Indonesia Stock Exchange (BEI) in 2021-2022. The research is quantitative with a descriptive approach, utilizing secondary data from the BEI website. The population consists of 38 companies, with a purposive sample of 26 technology companies. Analytical methods include descriptive statistics, classic assumption tests (normality, multicollinearity, autocorrelation, and heteroskedasticity), multiple linear regression, and hypothesis testing using the t-test. The study results indicate that ROA, CR, and PBV significantly affect stock prices (p < 0.05), while DER does not have a significant impact (p > 0.05).

Jurnal Wawasan Manajemen, Jul 14, 2023

The research was conducted with the aim of knowing the effect of understanding accounting and tra... more The research was conducted with the aim of knowing the effect of understanding accounting and training in preparing individual financial reports on MSME financial reporting based on SAK EMKM. The type of research used is quantitative research. The research sample was 33 MSMEs in Sragi District, South Lampung Regency. This study uses primary data obtained through questionnaires. The instrument test was carried out by testing the validity and reliability. Multiple linear regression tests were carried out after passing the classical assumption test. The t test is used to test the hypothesis. The results of the study show that there is an influence in the direction of a positive relationship between accounting understanding and MSME financial reporting based on SAK EMKM. There is no influence between training in preparing financial reports and MSME SAK-based financial reporting. The implications of the results of this study for the Sragi District Government of South Lampung Regency can adopt policies related to training in preparing financial reports for MSMEs. For MSME actors, especially in Sragi District, South Lampung Regency, they can increase awareness of understanding accounting and training in preparing financial reports.

Media penyampaian informasi tentang usaha masih banyak dalam bentuk tradisional seperti media cet... more Media penyampaian informasi tentang usaha masih banyak dalam bentuk tradisional seperti media cetak dan juga informasi yang disajikan didalamnya masih kurang lengkap. Strategi untuk memperkenalkan perusahaan juga dapat dibuat melalui company profile yang bertujuan untuk memperkenalkan dan memberikan berbagai informasi pada suatu perusahaan yang meliputi visi, misi, tujuan dan sejarah dari perusahaan tersebut. Company profile dapat menarik pelanggan karena mendapatkan berbagai informasi tentang produk atau jasa yang ditawarkan oleh perusahaan tersebut. Pembuatan company profile berbasis website ini agar mudah diakses melalui internet kapan saja dan dimana saja. Salah satu jenis website adalah company profile yaitu sistem informasi yang dapat dijalankan di berbagai perangkat. Oleh karena itu, diperlukan rancangan desain sebuah company profile berbasis website. Pembuatan website ini bertujuan untuk media sarana dan untuk mempromosikan gula kelapa Kulon Progo untuk mendapatkan lebih banyak pelanggan lagi dari luar Kulon Progo. Hasil akhir dari pengabdian ini adalah company profile berbasis website yang dapat digunakan sebagai aset.

VALUE, Nov 27, 2023

The study aims to determine the impact of good corporate governance on the profitability of banki... more The study aims to determine the impact of good corporate governance on the profitability of banking companies listed in the IDX for the period 2020 to 2022. The variables used in this analysis include the role of the Board of Independent Commissioners and the Audit Committee in the return on assets (ROA). The population that is the focus of analysis is 84 populations. In this analysis, 28 banking companies were selected as samples through a sample-taking method called purposive sampling. The data analysis in this study was carried out using the Double Linear Regression Analysis method using the statistical software SPSS version 21. The study results showed that in part, the Board of Independent Commissioners had no influence on profitability, and so did the Audit Committee, which did not have an effect on profitability.

Jurnal ilmiah Manajemen, Ekonomi, dan Akuntansi, Nov 13, 2023

Kepuasan investor merupakan cara untuk mendongkrak kinerja keuangan perusahaan. Dalam konteks ini... more Kepuasan investor merupakan cara untuk mendongkrak kinerja keuangan perusahaan. Dalam konteks ini, pengukuran kinerja keuangan seperti Return On Assets (ROA) dapat digunakan dalam mengukur nilai tata kelola perusahaan yang baik. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana kinerja hasil keuangan dari tahun 2020-2022 dipengaruhi oleh praktik manajemen perusahaan yang baik pada kepemilikan institusional, dewan komisaris independen, dan komite audit perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia.. Metode yang digunakan adalah purposive sampling, didapat 45 sampel dari 15 perusahaan pertambangan. Untuk analisis dibantu dengan SPSS 21 digunakan untuk melakukan analisis regresi linier berganda dan uji-t. Hasil penelitian ini menunjukkan kepemilikan institusional dan dewan komisaris independen terbukti tidak memiliki pengaruh terhadap kinerja keuangan. Namun komite audit berpengaruh terhadap kinerja keuangan perusahaan.

Monsu'ani tano, Nov 3, 2023

Usaha mikro kecil dan menengah (UMKM) memiliki peran penting sebagai stabilisator dan dinamisator... more Usaha mikro kecil dan menengah (UMKM) memiliki peran penting sebagai stabilisator dan dinamisator dalam pertumbuhan perekonomian di suatu negara, terutama negara berkembang seperti Indonesia. Namun permasalahan yang sering dihadapi oleh UMKM yaitu kurangnya pengetahuan mengenai laporan keuangan, Hal ini menyebabkan kinerja keuangan tidak dapat diketahui secara jelas. Tujuan dari pelatihan ini untuk memberikan pemahaman dan pengetahuan dalam pembuatan laporan keuangan dengan benar serta perancangan laporan secara sederhana pada pelaku UMKM. Metode yang digunakan dalam pelatihan ini dimulai dengan tahap persiapan pra survei, pelaksanaan program, diskusi, dan evaluasi.pelatihan ini telah tercapai dan dibuktikan dengan indikator keberhasilan yang diukur dengan menilai pemahaman serta pengetahuan peserta melalui beberapa soal yang telah diberikan, maka diperoleh nilai 20% sebelum dilakukannya pelatihan. kemudian setelah dilakukan pelatihan jumlahnya bertambah menjadi 80%. Berdasarkan data yang diperoleh, dengan adanya kegiatan pelatihan ini dapat dikatakan pemahaman serta pengetahuan peserta mengalami kenaikan yang cukup signifikan.

Jurnal Akuntansi Dan Keuangan West Science, Sep 28, 2023

Tujuan dari penelitian ini adalah untuk mengevaluasi bagaimana penerapan sistem pengendalian inte... more Tujuan dari penelitian ini adalah untuk mengevaluasi bagaimana penerapan sistem pengendalian internal aset tetap sesuai dengan pedoman yang diberikan oleh Komite Kerangka Kerja Organisasi Penyertaan (COSO) dilaksanakan. Penelitian ini menyelidiki populasi PT. Lingkaran Organik Indonesia. Peserta yang dipilih untuk penelitian ini terdiri dari Direktur Lingkaran Organik dan Divisi Keuangan, dengan fokus khusus pada sektor rumah tangga. Penelitian ini menggunakan metodologi wawancara dan observasi, dimana temuan yang diperoleh dari pendekatan tersebut kemudian dinilai menggunakan kerangka kerja COSO. Pada akhirnya, penelitian ini akan menyajikan kesimpulan berdasarkan evaluasi wawancara dan hasil observasi. Hasil dari penelitian ini menunjukkan bahwa: Penerapan system pengendalian internal asset tetap di PT. Lingkar Organik secara umum telah sesuai dengan Committee of Sponsoring Organizations (COSO). Hal ini dapat dilihat dari lingkungan pengendalian yaitu semua karyawan bekerja sesuai kompetensi jabatan masing-masing, struktur dan pembagian otorisasi yang teratur dan produktif juga sumber daya manusia yang sesuai dengan kebutuhan perusahaan. Penaksiran resiko perusahaan mempunyai tim khusus untuk mengolah resiko yang terjadi pada asset tetap. Aktivitas pengendalian terdapat pemisahaan tugas dalam mengelola asset tetap, dokumen-dokumen yang memadai, program komputer dan file data. Informasi dan komunikasi perusahaan dilakukan dalam dua jenis yaitu rapat kerja tahunan dan pleno setiap 3 bulan sekali.

Balance : Jurnal Akuntansi dan Bisnis

An auditor's opinion that ensures a business's ability to continue operating is known as ... more An auditor's opinion that ensures a business's ability to continue operating is known as a business continuity audit opinion. A company is granted going concern status depending on several factors, including the company's financial difficulties and its inability to fulfill its obligations. This research aims to find out whether there is a positive potential for financial distress and debt default on the ability to provide a business continuity audit opinion in the manufacturing industry listed on the IDX in 2021–2022. Using a purposive sampling technique, a sample of 104 manufacturing companies was obtained. Independent auditor reports and company annual reports are the data sources in this research. The logistic regression model is used to analyze the relationship between variables. The results of the research test state that providing a business continuity audit opinion is not affected by financial distress and debt default.

Jurnal Riset Akuntansi Mercu Buana, Nov 30, 2021

<jats:p>The research is a comparative kausal research that aims to find out: (1) A professi... more <jats:p>The research is a comparative kausal research that aims to find out: (1) A professional skepticism of the ability of auditor in detectin deception, (2) The independent influence of auditor for the auditors' ability to detect fraud and (3) The influence of professional skeptics and the independent of auditors are simultan as to the ability in detecting deficiencies. The populasi and research are the auditors who work for the Badan Pengawasan Keuangan dan Pembangunan (BPKP) Daerah Istimewa Yogyakarta. In this research using a sample of s much as 35 auditors from 70 auditors, where this policy is the policy of the Badan Pengawasan Keuangan dan Pembangunan (BPKP) Daerah Istimewa Yogyakarta. The research uses the questionnaires in the account of its data. The test technique used is a validation test technique and reliability test. The classic assumptions test include multisquinty testing tests, tests of normality, and the heterochromatic test. The hypothesis used in this research is the doble regression analysis. The result of this investigation indicates that: (1) professional skepticism has a effect on the ability of auditors in detecting deception, (2) the independent auditors has no effect on the ability of an auditor in detecting cheating, and (3) professional skeptics and independent auditors have a simultaneous effect on the ability of auditors in detecting deficiencies.</jats:p>

The objective of this research was to understand accounting as a communication tool for company i... more The objective of this research was to understand accounting as a communication tool for company in relationship with the environment. The data collection method used in this research was documentation. The data analysis was used to find out the relationship bet-ween accounting and environment which was carried out by identifying the environmental information on annual reports of PT PT Tambang Batubara Bukit Asam Tbk. The results show it was (1) the environmental information was provided on annual report were other than the financial statement, (2) six groups of environmental information were provided by company, (3) most of the environmental information (near to 78,52%) were provided in qualitative information.

This pandemic which has been going on for almost a year, is very influential in all fields. Econo... more This pandemic which has been going on for almost a year, is very influential in all fields. Economic growth and investment in all countries have been declined dramatically. Indonesian Composite Stock Price Index (CSPI) as an indicator of stock performance in Indonesia is weakening. Big caps stocks, which are usually the main driver for domestic bourses, fell sharply uncontrollably. However, second liner stocks managed to hold down the CSPI throughout 2020. This condition made many investors switch to stocks in this group. Low prices and high profit potential are attractive considerations. But high price fluctuations make investing riskier. Tail Value at Risk (T-VaR) as a measure of risk in a bad situation is the right measure so that investors can estimate the worst possibility and a larger reserve fund. The purpose of this study is to measure the investment risk in second liner stocks based on T-VaR. The six stocks of Pefindo 25 Index indicate that at a 95% significance level, the...

This research was designed to examine the income smoothing in Indonesia. Income smoothing can be ... more This research was designed to examine the income smoothing in Indonesia. Income smoothing can be defined as a means used by management to diminish the variability of stream of reported incomenumbers relative to some perceived target stream by the manipulation of artificial (accounting) and real (transactional) variables (Koch, 1981). The examined factors were Debt to Equity Ratio (DER), Dividend Payout Ratio (DPR), Return On Investment (ROI). The study involved 24 companies listed in Jakarta Stock Exchange, with a period between 2005-2006. The first hypothesis was used to investigate the influence of Debt to Equity Ratio (DER) to income smoothing.The second hypothesis was used to examine the influence of Dividend Payout Ratio (DPR) to income smoothing. The third hypothesis was used to examine the influence of Return On Investment (ROI) to income smoothing. The fourth hypothesis was used to examine the influence of Debt to Equity Ratio (DER), Dividend Payout Ratio (DPR), and Return O...

The purpose of this study was to examine differences in the average stock price and trading volum... more The purpose of this study was to examine differences in the average stock price and trading volume of shares before and after dividend initiation. This study sample was 31 companies that make initial public offering on the Indonesian Stock Exchange the period 2003 to 2007. Hypothesis testing is done by using a paired sample t-test. The results of analysis of studies found no difference between the average stock price before and after the initiation of dividends in the IPO companies listed on the Indonesian Stock Exchange and there is a difference between the average stock trading volume before and after the initiation of dividends in the IPO companies listed on the Indonesian Stock Exchange. Keywords: average stock price, average stock trading volume, initial public offering

Saham lapis kedua ( second liner ) menjadi perhatian investor karena mendorong kenaikan IHSG di m... more Saham lapis kedua ( second liner ) menjadi perhatian investor karena mendorong kenaikan IHSG di masa resesi global akibat pandemi. Indeks Small Medium Cap (SMC) merupakan kumpulan saham kelompok emiten kecil dan menengah yang terdaftar di BEI dengan kinerja fundamental dan likuiditas yang baik. Penilaian saham, pemilihan kombinasi portofolio, dan ukuran risiko menjadi dasar strategi yang dilakukan investor. Komposisi saham pembentuk portofolio dilakukan dengan tujuan mendapatkan risiko minimal dengan return maksimal. Global Minimum Variance Portfolio mengoptimalkan tujuan ini dengan memanfaatkan fungsi Lagrange. Pada kondisi pandemi ini, 3 saham second liner yaitu TOWR, MIKA, dan PGAS menunjukkan outperform yang membantu menahan kejatuhan IHSG dan mendorong kenaikan IHSG secara signifikan. Proporsi saham yang terbentuk dengan komposisi 41,93% saham TOWR, 32,62% saham MIKA, dan 25,45% saham PGAS. Portofolio yang terbentuk berdasarkan proporsi ini menunjukkan sifat skewness dan kurtos...

IOP Conference Series: Earth and Environmental Science, 2020

Growol was traditional food that was produced by spontaneous fermentation of cassava in water for... more Growol was traditional food that was produced by spontaneous fermentation of cassava in water for 3–5 days. . In preliminary research showed that cowpeas sprout protein had hypoglycemic properties. This research was aimed to determine the hypoglycemic properties through in vivo bioassay of composite flour that was made of growol and cowpeas sprout flour by using normal and diabetic Sprague Dawley male rats. There were two of research treatments, that were rat condition and feed treatment. The first teratments (rat condition) were normal rats and diabetic rats which was induced by alloxan injection, and the second treatments (feed) were standard feed and composite flour feed which was prepared by substitution of corn strach in standard feed with the composite flour. The blood glucose of rats were analysed on 3th, and 18 th days for the treatment and before the treatment as control (0th). The result of this research indicated that the potency of hypoglycemic were shown by decreasing o...

IOP Conference Series: Earth and Environmental Science, 2019

The preliminary research showed that the glycemic index (GI) group of the composite flour made of... more The preliminary research showed that the glycemic index (GI) group of the composite flour made of Growol cassava and mung bean flour as raw material of artificial rice was low, so the composite flour might be potential for reducing blood glucose. This research is aimed to determine the profile of cholesterol and glucose level on the various age of volunteers with composite flour diet. The treatment of the research was the age group of volunteer and the diet treatment. There were three group volunteers based on the age, that were 15-26; 27-38; and 39-50 years old. The volunteers were adapted for 4 days with steamed rice diet as a normal diet, then were treated with composite flour as diet treatment for 16 days. The composite flour was formed like rice and steamed before used as the treatment. The blood trygliseride, total cholesterol, LDL and HDL cholesterol, and glucose level of the volunteers were analysed on 4th, 8th, 12 th, and 16th days for the treatment and before the treatment as control (0th). The result of this research showed that the potency of hypocholesterolemic of the diet treatment were shown by decreasing of blood LDL cholesterol at the age group of the 39-50 years old. The potency of hypoglycemic of the treatment were shown by decreasing of blood glucose level of volunteers at the all of age group. That was indicated that the composite flour might be potential to normalize cholesterol and glucose.

Prosiding Seminar Nasional Pengabdian Masyarakat - Sendimas 2016, 2016