Dian Maulita - Academia.edu (original) (raw)
Papers by Dian Maulita
Jurnal Pengabdian Pendidikan Masyarakat (JPPM)
Pengabdian pada masyarakat ini bertujuan untuk memberikan sosialisai mengenai pembukuan sederhana... more Pengabdian pada masyarakat ini bertujuan untuk memberikan sosialisai mengenai pembukuan sederhana bagi Toko Batik Rifki Hadi. Selain itu Tujuan dari PKM ini adalah untuk memberikan pendampingan penyusunan pembukuan laporan keuangan UMKM dengan teknik sederhana. Sehingga terukur pemasukan, pengeluaran serta keuntungan yang diperoleh serta mengetahui perkembangan usahanya. Metode pelaksanaan pengabdian pada Toko Batik Rifki Hadi ini terbagi menjadi tiga tahap, yakni tahap awal pelatihan, tahap kedua adalah implementasi pelatihan dan pendampingan, serta tahap akhir yaitu monitoring. Hasil yang diperoleh dari kegiatan ini adalah dapat meningkatkan pengetahuan dan keterampilan dalam menjalankan usahanya melalui pembukuan/pencatatan sederhana yang mudah diaplikasikan
Indonesian Journal Of Engagement, Community Services, Empowerment And Development, Apr 8, 2022
The purpose of this service activity is to increase public awareness about the importance of comp... more The purpose of this service activity is to increase public awareness about the importance of complying with health protocols during the pandemic which has entered the new normal era. In general, people still do not understand the dangers of Covid-19 and how to prevent it in this new normal era. This is due to the lack of knowledge possessed by the community and the lack of dissemination of education regarding health protocols so that people tend to ignore these regulations. With the holding of socialization and education programs related to Covid-19 which includes introduction, distribution, handling, and prevention, it is hoped that this will increase public awareness of the importance of complying with health protocols which can indirectly prevent the spread of Covid-19 in the new normal era. This community service activity is a form of concern for the surrounding community so that public awareness to comply with health protocols increases. Therefore, there is a need for new habit education, especially in maintaining health in accordance with the protocols applicable in Indonesia. The education provided is in the form of digital education about the adaptation of Covid-19 in the new normal era which is delivered through social media in the form of videos or posters, how to make cloth masks, how to make disinfectants and spray hand sanitizers. The target of this service activity program is to increase public awareness of the importance of health and preventing the spread of Covid-19 in the new normal by complying with health protocols.
Sains Manajemen
This study aims to examine the effect of profitability as measured by the Return On Assets (ROA) ... more This study aims to examine the effect of profitability as measured by the Return On Assets (ROA) proxy and Leverage as measured by the Debt to Equity Ratio (DER) proxy on earnings quality. This study uses a quantitative method with an associative research design that is causal in nature. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange. 2017-2019. The total population in this study were 193 companies. The sampling method in this study used the company purposive sampling method which complied with the company being a sample of 94 with 3 years of observation. Data collection techniques using literature and documentation. The data analysis technique uses multiple linear regression using SPSS software. The results of this study indicate that profitability has an effect on earnings quality while leverage has no effect on earnings quality. The results of this study can be used as a reference in the field of finance. The limitations of this st...
Jurnal Manajemen
Toward the start of 2020, practically all nations were stunned by the episode of the Covid pandem... more Toward the start of 2020, practically all nations were stunned by the episode of the Covid pandemic. Because of the appearance of the Covid disease, the public authority had to force another guideline, in particular friendly separating or known as PSBB. This new strategy significantly affects the decrease in financial advancement. In this way pay in the travel industry area is diminished. Organization proprietors will likewise for the most part encourage chiefs to stay away from charge by stifling duty development. The reason for this examination is to look at the components that affect charge evasion during the Covid pandemic in organizations that are remembered for the arrangement of the travel industry, café and inn industry in the first, second, and third quarters of 2020. The populace in this study are organizations in the inn, eatery and the travel industry class. recorded on the Indonesia Stock Exchange in the period 2020. Purposive examining was picked as the testing method ...
JURNAL ECONOMINA
Penelitian ini bertujuan untuk mengetahui Pengaruh Alokasi Pajak Antar Periode, Book Tax Differen... more Penelitian ini bertujuan untuk mengetahui Pengaruh Alokasi Pajak Antar Periode, Book Tax Difference, dan Tingkat Efektivitas Pengenaan Pajak Terhadap Kualitas Laba pada perusahaan jasa subsektor transportasi yang terdaftar Di Bursa Efek pada tahun 2017-2019. Jenis penelitian ini merupakan penelitian Asosiatif Kausal dengan pendekatan kuantitatif. Sampel penelitian ini ditentukan dengan metode purposive sampling dan diperoleh sebanyak 33 Laporan keuangan perusahaan Jasa subsektor transportasi. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Alokasi Pajak Antar Periode, Book Tax Difference, dan Tingkat Efektivitas Pengenaan Pajak baik secara Parsial dan Simultan tidak berpengaruh terhadap Kualitas Laba. Penelitian selanjutnya mungkin dapat mempertimbangkan variabel Book Tax Difference dengan menggunakan dua proksi yaitu perbedaan temporer dan perbedaan permanen serta perluasan sampel yang diteliti.
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi
Indonesia's tourism industry occupies the third position in foreign exchange earnings after o... more Indonesia's tourism industry occupies the third position in foreign exchange earnings after oil and gas. But the world was shocked by the arrival of the corona virus pandemic in early 2020. Owing to the arrival of this corona virus, the government forced the government to make a new policy, namely Large-Scale Social Restrictions (PSBB). This new policy has had a major impact on the decline in economic progress. Thus,As a result, the revenue of the tourism sector has decreased. Company owners will also usually urge executives to avoid tax by reducing the tax burden. This research plans to examine the elements that have an impact on tax avoidance during the corona virus pandemic in companies that are Indonesia's tourism industry occupies the third position in foreign exchange earnings after oil and gas. But the world was shocked by the arrival of the corona virus pandemic in early 2020. Due to the arrival of this corona virus, the government forced the government to make a new...
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat, 2020
Packaging, labels, and brands are one of the main attractions for products to increase sales. Com... more Packaging, labels, and brands are one of the main attractions for products to increase sales. Community Service Activities are carried out in Cikeusal Subdistrict, Serang Regency, with the target of being business actors producing chips in Sukaratu Village, Cikesal District, Serang Regency. Community Service Activities are carried out with the aim of providing an understanding of the emping-producing citizens regarding the importance of packaging, labeling and branding on a product that can increase sales levels and will automatically increase their economic income. The socialization was adjusted to the problems and needs faced by emping entrepreneurs in Cikeusal District. The method of implementing the activity consists of three stages. The first stage of preparation includes pre-survey, team formation and coordination of teams and participants as well as preparation of training tools and materials. The second stage is the program implementation stage in the form of socialization. ...
KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT, 2019
Kemiskinan merupakan salah satu masalah yang dihadapi dalam perekonomian Nasional maupun perekono... more Kemiskinan merupakan salah satu masalah yang dihadapi dalam perekonomian Nasional maupun perekonomian daerah. Desa Cigelam merupakan daerah yang mayoritas keadaan ekonomi masyarakatnya masih ditingkat menengah kebawah dengan mata pencaharian sebagai petani. Tujuan dari kegiatan pengabdian ini adalah (1) Memberikan pengetahuan, dan keterampilan untuk menjadi pelaku usaha (2) Menumbuhkembangkan jiwa berwirausaha dengan memanfaatkan tanaman bayam menjadi rempeyek bayam (3) Membentuk usaha dagang rempeyek bayam. Metode pelaksanaan kegiatan terdiri dari beberapa tahapan yakni sebagai berikut: (1) Perencanaan dan persiapan; (2) Pelaksanaan; (3) Evaluasi. Dengan diadakannya seminar kewirausahaan serta pelatihan pembuatan rempeyek bayam bagi masyarakat Desa Cigelam diharapkan dapat menciptakan lapangan pekerjaan, meningkatkan keterampilan masyarakat, meningkatkan kemampuan berwirausaha serta meningkatkan pendapatan masyarakat dengan memanfaatkan potensi desa.
![Research paper thumbnail of Financial Management Training in Order to Improve the Financial Performance of Micro Enterprises in Kecamatan Kramatwatu Kabupaten Serang [Pelatihan Pengelolaan Keuangan dalam Rangka Meningkatkan Kinerja Keuangan Usaha Mikro di Kecamatan Kramatwatu Kabupaten Serang]](https://attachments.academia-assets.com/103859497/thumbnails/1.jpg)
](Proceeding of Community Development, 2019
The main problem faced by micro business in Kramat Watu is the financial management of the busine... more The main problem faced by micro business in Kramat Watu is the financial management of the business. They still combine the needs of working capital with household needs. Every expenditure related to business activities with expenses related to household needs has never been recorded so that it is difficult to determine the amount of profit earned from the business. The purpose of this training is to help business people in Kramat Watu in compiling books that are simple but can produce the required financial reports in accordance with existing standards. The method used in this training is a demonstration that is making bookkeeping directly demonstrated in front of the participants so that participants can immediately see, and follow how the initial bookkeeping process becomes a financial report of the actual transactions that usually occur in the micro business production activities. While data collection is done by means of observation, interviews, and documentation. Based on the ...
Operationally, BRI Unit as a Micro Finance Institution performs several activities to small labou... more Operationally, BRI Unit as a Micro Finance Institution performs several activities to small labour socities. The Micro Finance containts 90% from 39 millions corporates which is existing in Indonesia has some weakness such as traditionally management, lower labour quality, small ...
KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT, 2019
Desa Kasunyatan merupakan salah satu desa yang berada di Kota Serang yang penduduknya rata-rata b... more Desa Kasunyatan merupakan salah satu desa yang berada di Kota Serang yang penduduknya rata-rata bermata pencaharian dengan cara bertani dan berkebun. Salah satu hasil Sumber Daya Alam di Desa Kasunyatan yang paling berlimpah adalah pisang. Beberapa jenis pisang yang tumbuh di Desa Kasunyatan diantaranya adalah pisang uli, pisang kepok, pisang tanduk, pisang nangka,dll. Jenis-jenis pisang tersebut memiliki nilai ekonomi rendah jika dijual segar. Untuk meningkatkan nilai jual dari buah pisang tersebut perlu adanya diversifikasi pengolahan buah pisang salah satunya dengan pengolahan pisang crispy. Metode yang digunakan pada pengabdian ini dengan melakukan ceramah dan diskusi kewirausahaan serta pelatihan praktek pembuatan pisang crispy pada Desa Kasunyatan. Tujuan dari pelaksanaan kegiatan ini adalah agar masyarakat Desa Kasunyatan memiliki penghasilan tambahan sehingga dapat meningkatkan ekonomi rumah tangga yang pada akhirnya dapat meningkatkan kesejahteraan warga Desa Kasunyatan.
Jurnal Neraca Peradaban, 2022
Penelitian ini merupakan studi empiris yang bertujuan untuk menguji pengaruh kinerjakeuangan dala... more Penelitian ini merupakan studi empiris yang bertujuan untuk menguji pengaruh kinerjakeuangan dalam hal ini diukur dengan menggunakan rasio net interest margin dan total asetyang berasal dari pihak eksternal yaitu dana pihak ketiga dan pihak internal yaitu modal banksendiri terhadap keputusan memberikan kredit bank di PT. Bank Mandiri Persero Tbk Periode2012-2020. Desain dalam penelitian ini adalah kausalitas. Jumlah sampel dalam penelitian inimenggunakan time series untuk laporan keuangan triwulanan PT Bank Mandiri Persero Tbkselama 9 tahun dari tahun 2012 sampai dengan 2020 dan diperoleh 36 data. Teknik analisisyang digunakan dalam penelitian ini adalah regresi linier berganda, Hasil analisismenunjukkan bahwa secara parsial kinerja keuangan tidak berpengaruh terhadap keputusanpemberian kredit bank, sedangkan total aset berpengaruh terhadap keputusan pemberiankredit. Secara paralel, kinerja keuangan dan total aset berpengaruh terhadap keputusanpemberian pinjaman bank.
Jurnal Akuntansi Kajian Ilmiah Akuntansi (JAK), 2016
Penelitiani ini bertujuan untuk mengetahui Pengaruh Arus Kas Bersih dan Laba terhadap Harga Saham... more Penelitiani ini bertujuan untuk mengetahui Pengaruh Arus Kas Bersih dan Laba terhadap Harga Saham Syariah. Bursa Efek Indonesia pada saham-saham syariah yang termasuk kedalam Jakarta Islamic Indexs sektor makanan dan minuman 2013-2014 dengan menggunakan metode purposive sampling. Didapatkan 22 perusahaan sebagai sampel penelitian. Metode analisis yang digunakan adalah regresi berganda untuk menganalisis pengaruh variable independen terhadap variable dependen baik secara parsial maupun simultan. Hasil pengujian menunjukan bahwa Arus Kas bersih memiliki pengaruh negatif terhadap harga saham syariah meskipun tidak berpengaruh signifikan, Laba memiliki pengaruh yang positif terhadap harga saham syariah, meskipun pengaruhnya tidak terlalu besar..hal ini mendikasikan bahwa investor akan lebih memilih informasi laba dalam mengambil keputusan di bandingan dengan arus kas untuk berinvestasi. Kata Kunci : Arus Kas bersih, Laba, Harga Saham Syariah
Penelitian ini bertujuan untuk mengetahui pengaruh Efisiensi Modal Kerja, Likuiditas dan Leverage... more Penelitian ini bertujuan untuk mengetahui pengaruh Efisiensi Modal Kerja, Likuiditas dan Leverage terhadap Profitabilitas pada perusahaan BUMN yang terdaftar di BEI pada periode 2012-2016. Metode Penelitian yang digunakan adalah metode kuantitatif assosiatif. Penelitian ini menggunakan teknik analisis regresi linear berganda dengan bantuan SPSS VS 21.00. Populasi dalam penelitian ini adalah perusahaan BUMN yang terdaftar di BEI Periode 2012-2016. Teknik pengambilan sampel pada penelitian ini menggunakan purposive sampling. Berdasarkan hasil penelitian dapat disimpulkan bahwa secara simultan terdapat pengaruh yang signifikan dari working capital turn over, current ratio dan debt to asset ratio terhadap return on asset. Sedangkan secara parsial hanya debt to asset ratio yang berpengaruh signifikan terhadap return on asset.
This research aims to analyze the difference in the performance of sharia stocks with conventiona... more This research aims to analyze the difference in the performance of sharia stocks with conventional stocks, analyzed from independent variables namely return (return), risk, and coefficient of variation between sharia stocks and conventional stocks. This research uses a quantitative approach with independent t-test samples. The population of this study is a company listed on the Indonesia Stock Exchange in the period 2016-2018. Sharia stocks refer to companies that entered the Jakarta Islamic Index (JII) in the period 2016-2018. conventional shares refer to companies that entered IDX30 in the period 2016-2018. Sample selection using purposive sampling. There are 6 issuers of sharia shares, while conventional stocks as many as 6 issuers. data analyzed with SPSS version 25. Based on the results of inference analysis usingindependent sample t-testshows that: 1) There is no difference in annual return rate between sharia and conventional stocks, 2) There is no annual risk difference betw...
Penelitian ini bertujuan untuk mengetahui pengaruh risiko pembiayaan, capital adequacy ratio dan ... more Penelitian ini bertujuan untuk mengetahui pengaruh risiko pembiayaan, capital adequacy ratio dan operational efficiency ratio terhadap profitabilitas. Metode yang digunakan pada penelitian ini adalah metode kuantitatif. Desain penelitian ini adalah asosiatif jenis kausal (hubungan sebab akibat). Populasi dalam penelitian ini adalah Bank Perkreditan Rakyat Syariah di Provinsi Banten yang terdaftar di OJK pada periode Januari 2017 – September 2019. Teknik pengambilan sampel pada penelitian ini menggunakan teknik sampel jenuh yang menghasilkan 88 sampel penelitian. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan triwulan. Teknik pengumpulan data yang digunakan adalah studi pustaka dimana peneliti menghimpun informasi relevan yang berkaitan dengan topik atau masalah yang akan atau sedang diteliti. Analisis data yang digunakan pada peneilitian ini melalui Uji Statistik Deskriptif, Uji Asumsi Klasik, Regresi Berganda, Uji t tabel, Uji F tabel dan Uji ...
The purpose of this study was to analyze the effect of Conservatism, Liquidity, and Investment Op... more The purpose of this study was to analyze the effect of Conservatism, Liquidity, and Investment Opportunity Set on the Earnings quality in Manufacturing Companies Food and beverage sub sectors listed on the Indonesia Stock Exchange for the 2013-201 7 period. This research is classified as associative research. The population in this study were food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2013-2017 period . The method of selecting this research sample is based on purposive sampling method. Where sampling is based on certain criteria, there were 1 4 population consisting of 11 manufacturing companies as samples. The analytical method used was the multiple linear regression. Based on the reseacrh result, can be concluded that: 1). Conservatism do have a significant impact on the quality of earnings. 2). Liquidity do have significant effect on the quality of earnings. 3). Investment Opportunity Set do not significantly affect on the ...
This study was conducted to analyze the influence of Return On Investment (ROI) and Earning Per S... more This study was conducted to analyze the influence of Return On Investment (ROI) and Earning Per Share (EPS) on Return of Sharia Stocks in Cases in Manufacturing Companies of Food and Beverage Sub Sector Listed on Indonesia Sharia Stock Index Period 2012-2016. The research method used is an associative quantitative method. This research uses multiple linear regression analysis technique with SPSS VS 20.00. The Sampling technique used is Purposive Sampling and the number of samples used as many as 9 companies. The results of this study indicate that the partial or simultaneous ROI and EPS have no significant effect on stock return sharia. Key word : Stock Return, Return On Investment and Earning Per Share
Penelitian ini bertujuan untuk mengetahui pengaruh dividend per share , return on equity dan net ... more Penelitian ini bertujuan untuk mengetahui pengaruh dividend per share , return on equity dan net profit margin terhadap harga saham perusahaan sub sektor otomotif dan komponen yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2018. Sampel yang digunakan dalam penelitian ini adalah perusahaan sub sektor otomotif yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2018. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling dan diperoleh 6 perusahaan. Data yang dikumpulkan merupakan data sekunder dengan metode dokumentasi melalui www.idx.com berupa annual repor t perusahaan. Alat analisis yang digunakan untuk pengujian hipotesis adalah SPPS 23. Hasil dari penelitian ini adalah (1) Dividend per share berpengaruh signifikan terhadap harga saham perusahaan. (2) Return on equity tidak berpengaruh signifikan terhadap harga saham perusahaan. (3) Net Profit Margin berpengaruh signifikan terhadap harga saham perusahaan. Kata kunci: Harga saham perusahaan, Dividend...
This study aims to examine the effect of Profit Growth, Size, Liquidity and Investment Opportunit... more This study aims to examine the effect of Profit Growth, Size, Liquidity and Investment Opportunity Set on Earnings Quality in the consumer goods industry manufacturing companies listed on Indonesian Stock Exchange for the period 2015-2019. The research paradigm used is a quantitative paradigm with descriptive causality research methods. The population of this research were 55 companies and samples obtained were 29 companies with a purposive sampling method. Based on the results of the study, it can be concluded that: 1) profit growth has a significant effect on earnings quality, 2) size has no significant effect on earnings quality, 3) liquidity has a significant effect on earnings quality, 4) investment opportunity set has a significant effect on earnings quality, 5) profit growth, size, liquidity and investment opportunity set together have a significant effect on earnings quality.
Jurnal Pengabdian Pendidikan Masyarakat (JPPM)
Pengabdian pada masyarakat ini bertujuan untuk memberikan sosialisai mengenai pembukuan sederhana... more Pengabdian pada masyarakat ini bertujuan untuk memberikan sosialisai mengenai pembukuan sederhana bagi Toko Batik Rifki Hadi. Selain itu Tujuan dari PKM ini adalah untuk memberikan pendampingan penyusunan pembukuan laporan keuangan UMKM dengan teknik sederhana. Sehingga terukur pemasukan, pengeluaran serta keuntungan yang diperoleh serta mengetahui perkembangan usahanya. Metode pelaksanaan pengabdian pada Toko Batik Rifki Hadi ini terbagi menjadi tiga tahap, yakni tahap awal pelatihan, tahap kedua adalah implementasi pelatihan dan pendampingan, serta tahap akhir yaitu monitoring. Hasil yang diperoleh dari kegiatan ini adalah dapat meningkatkan pengetahuan dan keterampilan dalam menjalankan usahanya melalui pembukuan/pencatatan sederhana yang mudah diaplikasikan
Indonesian Journal Of Engagement, Community Services, Empowerment And Development, Apr 8, 2022
The purpose of this service activity is to increase public awareness about the importance of comp... more The purpose of this service activity is to increase public awareness about the importance of complying with health protocols during the pandemic which has entered the new normal era. In general, people still do not understand the dangers of Covid-19 and how to prevent it in this new normal era. This is due to the lack of knowledge possessed by the community and the lack of dissemination of education regarding health protocols so that people tend to ignore these regulations. With the holding of socialization and education programs related to Covid-19 which includes introduction, distribution, handling, and prevention, it is hoped that this will increase public awareness of the importance of complying with health protocols which can indirectly prevent the spread of Covid-19 in the new normal era. This community service activity is a form of concern for the surrounding community so that public awareness to comply with health protocols increases. Therefore, there is a need for new habit education, especially in maintaining health in accordance with the protocols applicable in Indonesia. The education provided is in the form of digital education about the adaptation of Covid-19 in the new normal era which is delivered through social media in the form of videos or posters, how to make cloth masks, how to make disinfectants and spray hand sanitizers. The target of this service activity program is to increase public awareness of the importance of health and preventing the spread of Covid-19 in the new normal by complying with health protocols.
Sains Manajemen
This study aims to examine the effect of profitability as measured by the Return On Assets (ROA) ... more This study aims to examine the effect of profitability as measured by the Return On Assets (ROA) proxy and Leverage as measured by the Debt to Equity Ratio (DER) proxy on earnings quality. This study uses a quantitative method with an associative research design that is causal in nature. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange. 2017-2019. The total population in this study were 193 companies. The sampling method in this study used the company purposive sampling method which complied with the company being a sample of 94 with 3 years of observation. Data collection techniques using literature and documentation. The data analysis technique uses multiple linear regression using SPSS software. The results of this study indicate that profitability has an effect on earnings quality while leverage has no effect on earnings quality. The results of this study can be used as a reference in the field of finance. The limitations of this st...
Jurnal Manajemen
Toward the start of 2020, practically all nations were stunned by the episode of the Covid pandem... more Toward the start of 2020, practically all nations were stunned by the episode of the Covid pandemic. Because of the appearance of the Covid disease, the public authority had to force another guideline, in particular friendly separating or known as PSBB. This new strategy significantly affects the decrease in financial advancement. In this way pay in the travel industry area is diminished. Organization proprietors will likewise for the most part encourage chiefs to stay away from charge by stifling duty development. The reason for this examination is to look at the components that affect charge evasion during the Covid pandemic in organizations that are remembered for the arrangement of the travel industry, café and inn industry in the first, second, and third quarters of 2020. The populace in this study are organizations in the inn, eatery and the travel industry class. recorded on the Indonesia Stock Exchange in the period 2020. Purposive examining was picked as the testing method ...
JURNAL ECONOMINA
Penelitian ini bertujuan untuk mengetahui Pengaruh Alokasi Pajak Antar Periode, Book Tax Differen... more Penelitian ini bertujuan untuk mengetahui Pengaruh Alokasi Pajak Antar Periode, Book Tax Difference, dan Tingkat Efektivitas Pengenaan Pajak Terhadap Kualitas Laba pada perusahaan jasa subsektor transportasi yang terdaftar Di Bursa Efek pada tahun 2017-2019. Jenis penelitian ini merupakan penelitian Asosiatif Kausal dengan pendekatan kuantitatif. Sampel penelitian ini ditentukan dengan metode purposive sampling dan diperoleh sebanyak 33 Laporan keuangan perusahaan Jasa subsektor transportasi. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Alokasi Pajak Antar Periode, Book Tax Difference, dan Tingkat Efektivitas Pengenaan Pajak baik secara Parsial dan Simultan tidak berpengaruh terhadap Kualitas Laba. Penelitian selanjutnya mungkin dapat mempertimbangkan variabel Book Tax Difference dengan menggunakan dua proksi yaitu perbedaan temporer dan perbedaan permanen serta perluasan sampel yang diteliti.
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi
Indonesia's tourism industry occupies the third position in foreign exchange earnings after o... more Indonesia's tourism industry occupies the third position in foreign exchange earnings after oil and gas. But the world was shocked by the arrival of the corona virus pandemic in early 2020. Owing to the arrival of this corona virus, the government forced the government to make a new policy, namely Large-Scale Social Restrictions (PSBB). This new policy has had a major impact on the decline in economic progress. Thus,As a result, the revenue of the tourism sector has decreased. Company owners will also usually urge executives to avoid tax by reducing the tax burden. This research plans to examine the elements that have an impact on tax avoidance during the corona virus pandemic in companies that are Indonesia's tourism industry occupies the third position in foreign exchange earnings after oil and gas. But the world was shocked by the arrival of the corona virus pandemic in early 2020. Due to the arrival of this corona virus, the government forced the government to make a new...
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat, 2020
Packaging, labels, and brands are one of the main attractions for products to increase sales. Com... more Packaging, labels, and brands are one of the main attractions for products to increase sales. Community Service Activities are carried out in Cikeusal Subdistrict, Serang Regency, with the target of being business actors producing chips in Sukaratu Village, Cikesal District, Serang Regency. Community Service Activities are carried out with the aim of providing an understanding of the emping-producing citizens regarding the importance of packaging, labeling and branding on a product that can increase sales levels and will automatically increase their economic income. The socialization was adjusted to the problems and needs faced by emping entrepreneurs in Cikeusal District. The method of implementing the activity consists of three stages. The first stage of preparation includes pre-survey, team formation and coordination of teams and participants as well as preparation of training tools and materials. The second stage is the program implementation stage in the form of socialization. ...
KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT, 2019
Kemiskinan merupakan salah satu masalah yang dihadapi dalam perekonomian Nasional maupun perekono... more Kemiskinan merupakan salah satu masalah yang dihadapi dalam perekonomian Nasional maupun perekonomian daerah. Desa Cigelam merupakan daerah yang mayoritas keadaan ekonomi masyarakatnya masih ditingkat menengah kebawah dengan mata pencaharian sebagai petani. Tujuan dari kegiatan pengabdian ini adalah (1) Memberikan pengetahuan, dan keterampilan untuk menjadi pelaku usaha (2) Menumbuhkembangkan jiwa berwirausaha dengan memanfaatkan tanaman bayam menjadi rempeyek bayam (3) Membentuk usaha dagang rempeyek bayam. Metode pelaksanaan kegiatan terdiri dari beberapa tahapan yakni sebagai berikut: (1) Perencanaan dan persiapan; (2) Pelaksanaan; (3) Evaluasi. Dengan diadakannya seminar kewirausahaan serta pelatihan pembuatan rempeyek bayam bagi masyarakat Desa Cigelam diharapkan dapat menciptakan lapangan pekerjaan, meningkatkan keterampilan masyarakat, meningkatkan kemampuan berwirausaha serta meningkatkan pendapatan masyarakat dengan memanfaatkan potensi desa.
Proceeding of Community Development, 2019
The main problem faced by micro business in Kramat Watu is the financial management of the busine... more The main problem faced by micro business in Kramat Watu is the financial management of the business. They still combine the needs of working capital with household needs. Every expenditure related to business activities with expenses related to household needs has never been recorded so that it is difficult to determine the amount of profit earned from the business. The purpose of this training is to help business people in Kramat Watu in compiling books that are simple but can produce the required financial reports in accordance with existing standards. The method used in this training is a demonstration that is making bookkeeping directly demonstrated in front of the participants so that participants can immediately see, and follow how the initial bookkeeping process becomes a financial report of the actual transactions that usually occur in the micro business production activities. While data collection is done by means of observation, interviews, and documentation. Based on the ...
Operationally, BRI Unit as a Micro Finance Institution performs several activities to small labou... more Operationally, BRI Unit as a Micro Finance Institution performs several activities to small labour socities. The Micro Finance containts 90% from 39 millions corporates which is existing in Indonesia has some weakness such as traditionally management, lower labour quality, small ...
KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT, 2019
Desa Kasunyatan merupakan salah satu desa yang berada di Kota Serang yang penduduknya rata-rata b... more Desa Kasunyatan merupakan salah satu desa yang berada di Kota Serang yang penduduknya rata-rata bermata pencaharian dengan cara bertani dan berkebun. Salah satu hasil Sumber Daya Alam di Desa Kasunyatan yang paling berlimpah adalah pisang. Beberapa jenis pisang yang tumbuh di Desa Kasunyatan diantaranya adalah pisang uli, pisang kepok, pisang tanduk, pisang nangka,dll. Jenis-jenis pisang tersebut memiliki nilai ekonomi rendah jika dijual segar. Untuk meningkatkan nilai jual dari buah pisang tersebut perlu adanya diversifikasi pengolahan buah pisang salah satunya dengan pengolahan pisang crispy. Metode yang digunakan pada pengabdian ini dengan melakukan ceramah dan diskusi kewirausahaan serta pelatihan praktek pembuatan pisang crispy pada Desa Kasunyatan. Tujuan dari pelaksanaan kegiatan ini adalah agar masyarakat Desa Kasunyatan memiliki penghasilan tambahan sehingga dapat meningkatkan ekonomi rumah tangga yang pada akhirnya dapat meningkatkan kesejahteraan warga Desa Kasunyatan.
Jurnal Neraca Peradaban, 2022
Penelitian ini merupakan studi empiris yang bertujuan untuk menguji pengaruh kinerjakeuangan dala... more Penelitian ini merupakan studi empiris yang bertujuan untuk menguji pengaruh kinerjakeuangan dalam hal ini diukur dengan menggunakan rasio net interest margin dan total asetyang berasal dari pihak eksternal yaitu dana pihak ketiga dan pihak internal yaitu modal banksendiri terhadap keputusan memberikan kredit bank di PT. Bank Mandiri Persero Tbk Periode2012-2020. Desain dalam penelitian ini adalah kausalitas. Jumlah sampel dalam penelitian inimenggunakan time series untuk laporan keuangan triwulanan PT Bank Mandiri Persero Tbkselama 9 tahun dari tahun 2012 sampai dengan 2020 dan diperoleh 36 data. Teknik analisisyang digunakan dalam penelitian ini adalah regresi linier berganda, Hasil analisismenunjukkan bahwa secara parsial kinerja keuangan tidak berpengaruh terhadap keputusanpemberian kredit bank, sedangkan total aset berpengaruh terhadap keputusan pemberiankredit. Secara paralel, kinerja keuangan dan total aset berpengaruh terhadap keputusanpemberian pinjaman bank.
Jurnal Akuntansi Kajian Ilmiah Akuntansi (JAK), 2016
Penelitiani ini bertujuan untuk mengetahui Pengaruh Arus Kas Bersih dan Laba terhadap Harga Saham... more Penelitiani ini bertujuan untuk mengetahui Pengaruh Arus Kas Bersih dan Laba terhadap Harga Saham Syariah. Bursa Efek Indonesia pada saham-saham syariah yang termasuk kedalam Jakarta Islamic Indexs sektor makanan dan minuman 2013-2014 dengan menggunakan metode purposive sampling. Didapatkan 22 perusahaan sebagai sampel penelitian. Metode analisis yang digunakan adalah regresi berganda untuk menganalisis pengaruh variable independen terhadap variable dependen baik secara parsial maupun simultan. Hasil pengujian menunjukan bahwa Arus Kas bersih memiliki pengaruh negatif terhadap harga saham syariah meskipun tidak berpengaruh signifikan, Laba memiliki pengaruh yang positif terhadap harga saham syariah, meskipun pengaruhnya tidak terlalu besar..hal ini mendikasikan bahwa investor akan lebih memilih informasi laba dalam mengambil keputusan di bandingan dengan arus kas untuk berinvestasi. Kata Kunci : Arus Kas bersih, Laba, Harga Saham Syariah
Penelitian ini bertujuan untuk mengetahui pengaruh Efisiensi Modal Kerja, Likuiditas dan Leverage... more Penelitian ini bertujuan untuk mengetahui pengaruh Efisiensi Modal Kerja, Likuiditas dan Leverage terhadap Profitabilitas pada perusahaan BUMN yang terdaftar di BEI pada periode 2012-2016. Metode Penelitian yang digunakan adalah metode kuantitatif assosiatif. Penelitian ini menggunakan teknik analisis regresi linear berganda dengan bantuan SPSS VS 21.00. Populasi dalam penelitian ini adalah perusahaan BUMN yang terdaftar di BEI Periode 2012-2016. Teknik pengambilan sampel pada penelitian ini menggunakan purposive sampling. Berdasarkan hasil penelitian dapat disimpulkan bahwa secara simultan terdapat pengaruh yang signifikan dari working capital turn over, current ratio dan debt to asset ratio terhadap return on asset. Sedangkan secara parsial hanya debt to asset ratio yang berpengaruh signifikan terhadap return on asset.
This research aims to analyze the difference in the performance of sharia stocks with conventiona... more This research aims to analyze the difference in the performance of sharia stocks with conventional stocks, analyzed from independent variables namely return (return), risk, and coefficient of variation between sharia stocks and conventional stocks. This research uses a quantitative approach with independent t-test samples. The population of this study is a company listed on the Indonesia Stock Exchange in the period 2016-2018. Sharia stocks refer to companies that entered the Jakarta Islamic Index (JII) in the period 2016-2018. conventional shares refer to companies that entered IDX30 in the period 2016-2018. Sample selection using purposive sampling. There are 6 issuers of sharia shares, while conventional stocks as many as 6 issuers. data analyzed with SPSS version 25. Based on the results of inference analysis usingindependent sample t-testshows that: 1) There is no difference in annual return rate between sharia and conventional stocks, 2) There is no annual risk difference betw...
Penelitian ini bertujuan untuk mengetahui pengaruh risiko pembiayaan, capital adequacy ratio dan ... more Penelitian ini bertujuan untuk mengetahui pengaruh risiko pembiayaan, capital adequacy ratio dan operational efficiency ratio terhadap profitabilitas. Metode yang digunakan pada penelitian ini adalah metode kuantitatif. Desain penelitian ini adalah asosiatif jenis kausal (hubungan sebab akibat). Populasi dalam penelitian ini adalah Bank Perkreditan Rakyat Syariah di Provinsi Banten yang terdaftar di OJK pada periode Januari 2017 – September 2019. Teknik pengambilan sampel pada penelitian ini menggunakan teknik sampel jenuh yang menghasilkan 88 sampel penelitian. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan triwulan. Teknik pengumpulan data yang digunakan adalah studi pustaka dimana peneliti menghimpun informasi relevan yang berkaitan dengan topik atau masalah yang akan atau sedang diteliti. Analisis data yang digunakan pada peneilitian ini melalui Uji Statistik Deskriptif, Uji Asumsi Klasik, Regresi Berganda, Uji t tabel, Uji F tabel dan Uji ...
The purpose of this study was to analyze the effect of Conservatism, Liquidity, and Investment Op... more The purpose of this study was to analyze the effect of Conservatism, Liquidity, and Investment Opportunity Set on the Earnings quality in Manufacturing Companies Food and beverage sub sectors listed on the Indonesia Stock Exchange for the 2013-201 7 period. This research is classified as associative research. The population in this study were food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2013-2017 period . The method of selecting this research sample is based on purposive sampling method. Where sampling is based on certain criteria, there were 1 4 population consisting of 11 manufacturing companies as samples. The analytical method used was the multiple linear regression. Based on the reseacrh result, can be concluded that: 1). Conservatism do have a significant impact on the quality of earnings. 2). Liquidity do have significant effect on the quality of earnings. 3). Investment Opportunity Set do not significantly affect on the ...
This study was conducted to analyze the influence of Return On Investment (ROI) and Earning Per S... more This study was conducted to analyze the influence of Return On Investment (ROI) and Earning Per Share (EPS) on Return of Sharia Stocks in Cases in Manufacturing Companies of Food and Beverage Sub Sector Listed on Indonesia Sharia Stock Index Period 2012-2016. The research method used is an associative quantitative method. This research uses multiple linear regression analysis technique with SPSS VS 20.00. The Sampling technique used is Purposive Sampling and the number of samples used as many as 9 companies. The results of this study indicate that the partial or simultaneous ROI and EPS have no significant effect on stock return sharia. Key word : Stock Return, Return On Investment and Earning Per Share
Penelitian ini bertujuan untuk mengetahui pengaruh dividend per share , return on equity dan net ... more Penelitian ini bertujuan untuk mengetahui pengaruh dividend per share , return on equity dan net profit margin terhadap harga saham perusahaan sub sektor otomotif dan komponen yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2018. Sampel yang digunakan dalam penelitian ini adalah perusahaan sub sektor otomotif yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2018. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling dan diperoleh 6 perusahaan. Data yang dikumpulkan merupakan data sekunder dengan metode dokumentasi melalui www.idx.com berupa annual repor t perusahaan. Alat analisis yang digunakan untuk pengujian hipotesis adalah SPPS 23. Hasil dari penelitian ini adalah (1) Dividend per share berpengaruh signifikan terhadap harga saham perusahaan. (2) Return on equity tidak berpengaruh signifikan terhadap harga saham perusahaan. (3) Net Profit Margin berpengaruh signifikan terhadap harga saham perusahaan. Kata kunci: Harga saham perusahaan, Dividend...
This study aims to examine the effect of Profit Growth, Size, Liquidity and Investment Opportunit... more This study aims to examine the effect of Profit Growth, Size, Liquidity and Investment Opportunity Set on Earnings Quality in the consumer goods industry manufacturing companies listed on Indonesian Stock Exchange for the period 2015-2019. The research paradigm used is a quantitative paradigm with descriptive causality research methods. The population of this research were 55 companies and samples obtained were 29 companies with a purposive sampling method. Based on the results of the study, it can be concluded that: 1) profit growth has a significant effect on earnings quality, 2) size has no significant effect on earnings quality, 3) liquidity has a significant effect on earnings quality, 4) investment opportunity set has a significant effect on earnings quality, 5) profit growth, size, liquidity and investment opportunity set together have a significant effect on earnings quality.