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All Journal Measurement : Jurnal Akuntansi JAB (Jurnal Akuntansi & Bisnis) EconBank : Journal Economics and Banking BENING Journal of Economics and Business UBS Empowerment Society Journal Of World Science Cerdika: Jurnal Ilmiah Indonesia Jurnal Informatika Ekonomi Bisnis Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Pengabdian Masyarakat
Prasetya, Victor
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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ANALISIS KANDUNGAN INFORMASI EKONOMI PENGUMUMAN DAFTAR EFEK SYARIAH (DES) DI INDONESIA Prasetya, Victor
JAB (Jurnal Akuntansi & Bisnis) Vol 2, No 02 (2016): Vol. 2, No. 02 DESEMBER 2016
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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

Abstract

Research aimed at analyzing and explaining whether or not there are economic information content on the announcement list of effects of Sharia (DES) by the financial services authority (OJK). The content of the information economy defined as positive investor response against Sharia stocks that fall into the DES. Marked by a change in stocks (abnormal return) before and after (surrounding) date announcement DES. In detail the purpose of the research is to find out: (1) developments (in and out) stock in the list of effects. (2) whether or not there is a change in the price of the stock (abnormal return) around the date of the announcement of the list of Shariah-compliant Effects, (3) whether there is influence of the announcement Lists the effects of stock price against Sharia (abnormal return).The testing techniques, among others, the study of events (event study), test the difference t-test with a sample related (related samples) and linear regression Hypothesis test results (test difference t-test and the linear regression test) generally support the research hypothesis, which States there is a change in the price of the stock around the date of the announcement of the list of effects of Sharia (DES) and the announcement of DES to return stock . However, the rate of variation of the variable in explaining DES announcements return stock only amounted to 2.4. This means most of the existence of other factors explained the stock return. The results of the research in General to conclude the existence of a positive response from investors toward stocks Sharia in Indonesia. It is characterized by changes in the stock return (average abnormal return komulatif) before and after (surrounding) date announcement DES. This means also that the publication information content has value DES economies. Keywords : A List Of The Effects Of Sharia (DES), Abnormal Return, The Content Of The Information Economy.
“PENGARUH STRUKTUR MODAL, RETURN ON ASSET, RETURN ON EQUITY,” “DAN SALES GROWTH TERHADAP NILAI PERUSAHAAN PADA” “PERUSAHAAN SUB SEKTOR FARMASI YANG TERDAFTAR” “DI BURSA EFEK INDONESIA PERIODE 2017-2021” Arum, Anggias Ni Pandan; Handayani, Tri; Prasetya, Victor; Murdianingsih, Dian; Rosyadi, Noor
BENING Vol 10, No 2 (2023): NOVEMBER 2023
Publisher : University of Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/bening.v10i2.5609

Abstract

Tujuan studi ini adalah untuk menilai bagaimana perubahan pendapatan, harga saham, nilai aset, atau struktur modal dapat mempengaruhi nilai suatu perusahaan. Empat puluh sampel data digunakan untuk pengambilan sampel penelitian ini. Penelitian ini dianalisis dengan menggunakan berbagai metode statistik, antara lain analisis deskriptif, uji multikolinearitas, uji autokorelasi, analisis regresi berganda, uji t, uji F, dan koefisien determinasi. Struktur modal (X1), return on assets (X2), dan return on equity (X3) semuanya terbukti berpengaruh terhadap nilai perusahaan. Nilai Perusahaan pada usaha subsektor farmasi yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2021 dipengaruhi secara signifikan oleh struktur modal (X1), return on equity (X2), dan return on assets (X3).
Assistance of MSMEs in the Practical Method of Preparing Financial Statements in the Joint Business Group (KUB) Berkah Pemalang Suripto, Suripto; Prasetya, Victor
IMPOWERMENT SOCIETY Vol 5 No 2 (2022): August
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/eps.v5i2.859

Abstract

The purpose of this community service activity is to help MSMEs of the Joint Business Group (KUB) Blessings of Karangasem Pemalang Village compile their financial reports simply, encourage orderly bookkeeping of transactions that occur daily, and motivate MSME participants to be able to record books so that expenses can be measured. Revenue and profits earned and knowing how your business is doing. For mentoring, using participatory techniques, participants participate in group discussions, share positive and negative experiences, and explore new lessons together. And after mentoring is carried out, participants are asked to implement what has been learned accompanied by the servicer. In conclusion, the activity went smoothly. All participants enthusiastically participated in the event until it was over and were optimistic that they would feel the benefits of mentoring for the progress of their business.
PERANAN SISTEM INFORMASI AKUNTANSI DALAM MENGAMBIL KEPUTUSAN MANAJEMEN PADA PT BERKAT SAHABAT SUKSES Kartika, Erawati; Prasetya, Victor; Tanjung, Rona; Listiyawati, Ika; Ismail, Harries Arizona
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 18, No 2 (2024): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2024
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v18i2.7113

Abstract

Penelitian ini bertujuan untuk mengetahui sejauh mana peran sistem informasi akuntansi dalam mendukung pengambilan keputusan manajemen. Informasi merupakan sumber daya yang sangat penting bagi manajemen dalam menentukan keputusan. Di dalam perusahaan, akuntansi berfungsi secara signifikan dengan menyediakan data keuangan dalam bentuk nilai uang. Agar data keuangan yang diperoleh berkualitas, dibutuhkan sistem informasi yang memadai. Dengan adanya sistem informasi yang diterapkan di masing-masing perusahaan, keputusan bisnis yang tepat dapat diambil. Keputusan yang keliru akan berdampak pada kebijakan yang salah, yang pada gilirannya dapat mengganggu kegiatan operasional organisasi, bahkan mempengaruhi keberlangsungan perusahaan. Baik perusahaan besar maupun kecil perlu memiliki sistem informasi yang andal dan efektif guna menyediakan informasi yang relevan, akurat, dan tepat waktu. Penerapan sistem informasi akuntansi di lingkungan perusahaan kini telah mengalami perkembangan. Penelitian ini menunjukkan bahwa sistem informasi akuntansi di Berkat Sahabat Sukses telah berfungsi dengan baik karena seluruh informasi akuntansi dicatat secara terkomputerisasi, sehingga informasi yang dibutuhkan dapat diakses dengan cepat dan mudah untuk mendukung proses pengambilan keputusan
Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan, Financial Distress, dan Opini Audit Terhadap Audit Delay Salsabila, Ravika Aisyah; Prasetya, Victor; Murdianingsih, Dian; Erfandi, Eli; Rosyadi, Noor
EconBank: Journal of Economics and Banking Vol 6 No 2 (2024): Econbank
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v6i2.419

Abstract

This study aims to determine and analyze the effect of Profitability, Solvency, Company Size, Financial Distress, and Audit Opinion on Audit Delay. The population in this study were all food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The sampling technique used was Purposive Sampling using 17 companies as samples. The technical analysis of the study used Multiple Linear Regression Analysis. The results of this study indicate that profitability, solvency and financial distress have a positive and significant effect on audit delay. The higher the profitability, the faster the company will submit reports. An auditor will need more time for a company that has a high solvency ratio so that the submission of the company's report takes longer. Likewise, companies that have a high level of Financial Distress can cause Audit Delay to be longer. The greater the company's profit, while company size and audit opinion are unable to affect audit delay.
PENGARUH KECERDASAN EMOSIONAL, PERSEPSI DUKUNGAN ORGANISASI DAN SERVANT LEADERSHIP TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR MELALUI KOMITMEN ORGANISASI SEBAGAI VARIABEL MEDIASI Ardiansyah, Muhammad Firman; Prasetya, Victor; Masrokhah, Siti
BENING Vol 12, No 1 (2025): MEI 2025
Publisher : University of Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/bening.v3i1.7513

Abstract

Penelitian ini dilakukan untuk mengkaji dan menganalisis bagaimana kecerdasan emosional, persepsi dukungan organisasi, dan kepemimpinan yang melayani mempengaruhi perilaku kewargaan organisasi yang dimediasi variabel komitmen organisasi pada pegawai medis Rumah Sakit Harapan Sehat Pemalang. Dari total populasi 116 orang yang termasuk dalam penelitian ini, 70 responden dipilih dengan menggunakan teknik purposive sampling. Uji Sobel, uji-t, analisis jalur, validitas, reliabilitas, dan asumsi klasik merupakan bagian dari analisis data yang dilakukan dengan menggunakan SPSS 25. Terdapat hubungan yang positif dan signifikan secara statistik antara organizational citizenship behavior dan semua variabel independen, termasuk kecerdasan emosional, persepsi dukungan organisasi dan servant leadership. Meskipun variabel komitmen organisasi tidak dapat dimediasi kecerdasan emosional dan persepsi dukungan organisasi terhadap organizational citizenship behavior, tetapi dapat memediasi variabel servant leadership terhadap organizational citizenship behavior. Komitmen organisasi mempengaruhi organizational citizenship behavior secara positif dan signifikan.
Study Of Performance Comparison of Sharia Shares In Indonesia And Malaysia: Sharpe, Treynor and Jensen Models Utami, Yuni; Prasetya, Victor; Riyadi, Ragil Anwar
Journal of World Science Vol. 1 No. 1 (2022): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (151.42 KB) | DOI: 10.58344/jws.v1i1.5

Abstract

This study aims to analyze the differences in the performance of Islamic mutual funds using the Sharpe, Trenor and Jensen models on stock types of Islamic mutual funds in Indonesia and Malaysia for the 2017-2018 period. This research is descriptive with a quantitative approach. The sample in this study is sharia equity mutual funds in Indonesia and Malaysia in the 2017 - 2018 period. The data collection techniques used are secondary data, with analysis techniques by measuring performance with the Sharpe Trenor and Jensen models, and comparison with the average difference test technique.-average. Based on the results of the analysis of the two different tests on average, the results of differences in the performance of shariah mutual funds in Indonesia and Malaysia using the Sharpe, Trenor and Jensen models each have a significance value of 0.001 with the Sharpe model, 0.041 with the Trenor model and 0.049 with the Jansen model. This shows the level of difference in the performance of sharia mutual funds types of shares in Indonesia and Malaysia for the 2017-2018 period. And from the test results that the three methods used, the accuracy of the Sharpe model is better than the Trenor model and Jansen model.
PENDAMPINGAN PEMANFAATAN PEMASARAN DIGITAL BAGI UMKM DI KABUPATEN PEMALANG Murdianingsih, Dian; Rosyadi, Noor; Prasetya, Victor; Puspitasari, Saras Meilia; Safitri, Windi Aulia
BESIRU : Jurnal Pengabdian Masyarakat Vol. 1 No. 6 (2024): BESIRU : Jurnal Pengabdian Masyarakat, Juni 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/exvg4j28

Abstract

Tujuan   pengabdian masyarakat  ini  untuk  mendampingi  UMKM  dalam  meningkatkan  strategi  pemasaran  guna meningkatkan penjualan produk pada UMKM Cangkang Telur Ceria di Desa Bulu, Kecamatan Petarukan, Kabupaten Pemalang. Hasil dari pendampingan yaitu pembuatan  akun Facebook dan Instagram  sebagai sarana  untuk  mempromosikan  produk  secara  lebih  luas,  pemberian  logo  UMKM  agar produknya di kenal luas oleh masyarakat, serta pembuatan perizinan Nomor Induk Berusaha (NIB)  sebagai  tanda  pengenal  resmi  dari  usaha  yang  sedang  dijalankan.  Pendampingan ini membekali UMKM agar memiliki kemampuan menggunakan Digital Marketing secara optimal sehingga dapat memasarkan produk maupun jasa secara lebih luas, yang pada akhirnya terjadi peningkatan omset dalam penjualan.
Pelatihan Peningkatan Ketrampilan Penyusunan Laporan Keuangan Untuk Koperasi Serba Usaha (KSU) SEMESTA Suripto, Suripto; Prasetya, Victor; Hartoyo, Hartoyo
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 1 No. 3 (2023): August 2023
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v1i3.127

Abstract

The purpose of the Community Service activity is to increase the knowledge and understanding of the management and members of the Koperasi Serba Usaha (KSU) "SEMESTA" in Bojongnangka Village, Pemalang about the preparation of cooperative financial statements in accordance with SAK ETAP carried out on 19 March 2023, because based on discussions with the management of KSU Semesta, it shows that the cooperative management has problems in understanding and preparing financial reports. For the training, lecture, tutorial, and discussion techniques were used, discussing the steps in preparing financial statements, the tools needed to prepare financial statements, and practice cases In conclusion, the training activities went smoothly. Participants were enthusiastic by immediately asking questions, and there were several participants who were interested in learning more about cooperative bookkeeping for the smooth running and development of their cooperatives.
Analisis Laporan Keuangan Sebagai Dasar Penilaian Kinerja Pada Koperasi Unit Desa “Antep” Pemalang Prasetya, Victor; Suripto, Suripto
Cerdika: Jurnal Ilmiah Indonesia Vol. 1 No. 4 (2021): Cerdika : Jurnal ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v1i4.68

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat kesehatankinerja keuangan KUD “ANTEP” Pemalang 2015-2019dengan analisis rasio keuangan (likuiditas, solvabilitas,rentabilitas). Teknik analisis data dalam penelitian inimenggunakan analisis deskriptif. Dalam penelitian ini datadikumpulkan melalui metode dokumentasi dan wawancara.Hasil penelitian menunjukkan bahwa tingkat likuiditasmenunjukkan angka di bawah 125%. Hal ini berarti selamakurun waktu 2015-2019 pada kondisi cukup likuid. Rasiotertinggi pada tahun 2018 sebesar 118,80% dan terendahtahun 2016 sebesar 103,92%. Tingkat Solvabilitasmenunjukkan angka di atas 110%. Hal ini berarti selama tahun2015 – 2019 pada kondisi solvabel dan sangat solvabel. Rasiotertinggi tahun 2015 sebesar 166,38% dan terendah tahun2019 sebesar 112,61% masih di atas standar yang ditetapkanoleh Dinas Koperasi, UMKM, Perindustrian dan PerdaganganKabupaten Pemalang. Tingkat rentabilitas masih di bawahstandar penilaian yaitu sebesar 10%. Rasio rentabilitas tertinggi pada tahun 2016 hanya sebesar 6,61 sehingga belumefisien.
Co-Authors Ardiansyah, Muhammad Firman Arum, Anggias Ni Pandan Bunga Aditi Djunaidi, Muhammad Mahbub Erfandi, Eli Hafriz Rifki Hafas Hartoyo Hartoyo Ismail, Harries Arizona Kartika, Erawati Listiyawati, Ika Masrokhah, Siti Murdianingsih, Dian Nuryana, Yayan Puspitasari, Saras Meilia Riyadi, Ragil Anwar Rosyadi, Noor Safitri, Windi Aulia Salsabila, Ravika Aisyah Selamet Selamet Suciningtyas, Santi Suripto Suripto tanjung, rona Tri Handayani Yuni Utami