Article Per Year (5 Year)
p-Index From 2021 - 2026
4.549
P-Index
This Author published in this journals
All Journal ProBank: Jurnal Ekonomi dan Perbankan NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT JURNAL AKUNIDA Jurnal Akuntansi Kompetif Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ilmiah Wahana Pendidikan Jurnal Pengabdian kepada Masyarakat Formosa Journal of Applied Sciences (FJAS) Innovative: Journal Of Social Science Research Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Karimah Tauhid
Andy Lasmana
Universitas Djuanda
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

Published : 52 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 52 Documents
Search

 1   2   3   4   5 
Analisis Rasio Keuangan dan Analisis Trend untuk Menilai Kinerja Keuangan pada PT. Sumera Jakarta Periode 2017-2021 Adelina Wahyuni Br Karo; Andy Lasmana; Maria Magdalena Melani
KARIMAH TAUHID Vol. 1 No. 2 (2022): Karimah Tauhid
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/karimahtauhid.v1i2.7882

Abstract

The purpose of this study is to determine the financial performance and financial performance trends of PT Sumera Jakarta, which has used a ratio analysis of liquidity, solvency, activity and profitability over the past five years and trend analysis. Financial metrics analysis and trend analysis are performed to see the company's performance and trends. The data used is primary data and secondary data. This type of research is descriptively quantitative and aims to find facts from numbers. The subject of the study is the annual financial statements in the form of balance sheets and profit and loss accounst of PT. Sumera Jakarta for the period 2017-2021. The data analysis method used is a quantitative data analysis method. The results of the study, namely financial performance in terms of financial ratio analysis, namely liquidity consisting of the current ratio of 2019-2021, are categorized as in good condition and the quick ratio in 2020-21 is relatively good. Other ratios, namely solvency, activity and profitability, were concluded to be in a bad state. However, the trend of overall financial performance of the period under study is on average in an increasing or upward condition except for debt to total assets and net profit margin. Keywords: Financial performance, ratio analysis, trend analysis.
Evaluation of the Implementation of Government Accounting Standards Statement (PSAP) Number 07 concerning Fixed Asset Accounting at the Bogor Regency Population and Civil Registration Service (DISDUKCAPIL) Siti Futri Adiningsih; Andy Lasmana; Yuppy Triwidatin
Formosa Journal of Applied Sciences Vol. 2 No. 8 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i8.5610

Abstract

This study aims to find out how the implementation of fixed asset accounting and its conformity with the Statement of Government Accounting Standards Number 07 concerning Fixed Asset Accounting at Disdukcapil Bogor Regency. The type of data used is qualitative data. Sources of data used are primary data and secondary data. Data collection was carried out by means of documentation and interviews. The data analysis method used is the descriptive analysis method. The results of this study indicate that the accounting treatment of fixed assets at the Bogor Regency Population and Civil Registry Office includes classification, recognition, measurement, initial valuation of fixed assets, subsequent measurement of initial recognition, namely Depreciation and revaluation of fixed assets, disclosure and disposal and disposal of fixed assets in accordance with PSAP Number 07, except that Depreciation of Fixed Assets is not fully in accordance. Depreciation of fixed assets is not fully in accordance with PSAP Number 07 because it does not depreciate other fixed assets.
Analysis of Cost of Production Calculation using Cost of Order Method at PT Wijaya Karya Industri Energi Fitri Aning Rahmawati; Andy Lasmana; Farizka Susandra
Formosa Journal of Applied Sciences Vol. 2 No. 9 (2023): September 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i9.5916

Abstract

The purpose of this research is to explore the process of calculating the Cost of Goods Manufactured by applying the cost of goods sold approach which is in line with the principles of cost accounting at PT Wijaya Karya Industri Energi. The research approach used is descrptive analysis based on quantitative data. The data collected involves information related to the calculation of the cost of production using the cost of goods ordered method. The findings from the study revealed that the calculation of cost of production has been carried out in accordance principles, resulting in variations in the method of calculating cost of good among companies adopting this approach. In the context of calculating the cost of production for a solar water heater type ST 130 SR, it can be seen that the cost-to-order method produces a smaller amount compared to the approach used by the company.
Readiness to Apply SAK EMKM to UMKM Widia Rahma Daienengsih; Andy Lasmana; Farizka Susandra
Indonesian Journal of Interdisciplinary Research in Science and Technology Vol. 1 No. 7 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/marcopolo.v1i7.5580

Abstract

Conformity of financial reports with SAK EMKM will make it easier for UMKM actors to carry out various business activities. This study focuses on determining the effect of education level, understanding of accounting, and readiness of UMKM players on the application of SAK EMKM to UMKM in Bogor City. This study uses quantitative research with field study methods. The population in this study were SMEs registered with the Bogor City Cooperatives and SMEs Service, which consisted of 61,785 UMKM. The sample used in this study amounted to 100 samples using simple random sampling method. The results showed that the effect of education level, understanding of accounting, and the readiness of UMKM players simultaneously had a significant effect. While partially the level of education affects the application of SAK EMKM, understanding of accounting affects the application of SAK EMKM, and the readiness of UMKM actors does not affect the application of SAK EMKM.
PEMANFAATAN BRANDING DAN E-COMMERCE SEBAGAI SARANA DIGITAL MARKETING PADA USAHA MIKRO KECIL MENENGAH (UMKM) Rifki Chandra Giri; Saeful Anwar; Erni Yuningsih; Andy Lasmana; Lulu Julia
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 5: Oktober 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v3i5.6596

Abstract

KKN ini bermaksud untuk meningkatkan nilai ekonomi para pelaku UMKM baik pada segi branding dan juga digital marketing melalui e-commerce. KKN ini memakai metode survey langsung dan Study Kasus analisis terhadap objek dengan Metode Deskriptif dan case Analysis. Adapun pemanfaatan teknologi pada e-commerce sebagai sarana pemasaran digital marketing pada UMKM di Desa Palasari, Kecamatan Cijeruk, Kabupaten Bogor. Pemsaaran penawaran secara langsung anter teman, dari orang ke orang, sehingga berdampak bagi penjualan yang monoton dan belum banyak diketahui oleh secara luas. Media mulut ke mulut membuat UMKM ini belum berkembangn. Dengan pemanfaatan e-commerce sebagai sarana pemasaran digitl dan peningkatan branding diharapkan dapat mmeningkatkan penjualan dan daya saing di pasar yang lebih luas. Solusi yang ditawarkan adalah dengan membuat banner, memberikan pemahaman terkait digital marketing, kemudian dilanjutkan dengan pendampingan yaitu penyuluhan dan pelatihan penggunaan e-commerce dan membuatkan label untuk meningkatkan nilai branding pada UMKM.
ANALISIS PERHITUNGAN PENYUSUTAN ASET TETAP MENURUT PSAK NO.16 DAN UNDANG-UNDANG PERPAJAKAN SERTA DAMPAKNYA TERHADAP LAPORAN KEUNGAN PT. L&B INDONESIA Dea Vira Anissa Hendra; Andy Lasmana; Mas Nur Mukmin
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 1 (2023): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v1i1.48

Abstract

Tujuan penelitian ini artinya memberikan ilustrasi perbedaan perhitungan penyusutan aset antara PSAK No.16 serta UU No. 36 Tahun 2008. Adanya beda antar kedua konsep tersebut akan mempengaruhi nominal laba penghasilan kena pajak dan akumulasi penysutan pada neraca. Adanyaoperbedaan0pengakuankbebanjpenyusutan yang mengakibatkanjkoreksi. Dilakukannyaj sebuah koreksi ialah guna mengetahui jika adanya beda antara beban yang sudah diakuijkomersial sertajfiskal, sebagai akibatnya selisih yang menyebabkan terjadinya kpengurangan biaya yang sudah diakuijpada laporanjlaba/rugi komersal. Penelitian ini menggambarkan hasil bahwa beban penysutan berdasrkan PSAK No. 16 lebih besar dibandingkan menggunakan beban penyusutan berdasarkan UU No. 36 Tahun 2008. sebagai akibatnya laba gyang dihasilkan berdasarkan UU No. 36 Tahun 2008 lebih besar dibandingkan menggunakan PSAK No. 16.
PENGARUH PRICE EARNING RATIO, PRICE TO BOOK VALUE, INFLASI, DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM (Studi Kasus Pada Perusahaan Sub Sektor Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022) Nindya, Nindya Eka Putri Pangestu; Lasmana, Andy; Aziz, Ayi Jamaludin
Jurnal Akuntansi Kompetif Vol. 7 No. 2 (2024): Inovasi, Risiko, dan Kinerja Keuangan: Perspektif Akuntansi Terkini
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i2.1744

Abstract

This research aims to determine the effect of price earning ratio, price to book value, inflation, debt to equity ratio on share prices in transportation sub-sector companies listed on the Indonesian Stock Exchange in 2018-2022. This research uses quantitative methods using time series data. The data used is secondary data with data analysis techniques using calculations based on JASP assistance which is aimed at testing predetermined hypotheses. The research results show that the Price Earning Ratio variable has a significant effect on stock prices, while price to book value, inflation and debt to equity ratio have no effect on stock prices. Keywords: Price Earning Ratio, Price To Book Value, Inflation, Debt To Equity Ratio, Stock Price
Strategies in Preventing Raw Material Inventory Fraud Mardianih, Dea; Lasmana, Andy; Aziz, Ayi Jamaludin
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2659

Abstract

This study aims to determine the effect of internal inventory control, accounting information systems, morality and distributive justice on fraud prevention. The population in this study were employees who worked in the warehouse department at PT Yongjin Javasuka Garment. The sampling technique in this study uses a census or total sample technique where each element of the population members is selected into a sample of 50 people. The data collection method was carried out by distributing questionnaires to all samples that had been selected as research respondents. Data analysis was carried out using multiple linear regression analysis techniques. This technique is used to test the research hypothesis that has been formulated, with the aim of knowing the relationship and influence of the independent variable on the dependent variable. JASP software version 0.18.3.0 is used to assist in the data analysis process, because this software provides the statistical tools needed to perform multiple linear regression effectively. The results of this study indicate that internal inventory control and distributive justice partially affect fraud prevention. Meanwhile, the accounting information system and morality have no partial effect on fraud prevention.
Analisis Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, dan Margin Laba Bersih terhadap Income Smoothing pada Perusahaan Manufaktur Ikhwan, Rizky; Lasmana, Andy; Mukmin, Mas Nur
ProBank Vol 8, No 2 (2023)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/probank.v8i2.1589

Abstract

Penelitian ini bertujuan untuk menginvestigasi berbagai elemen yang memberikan pengaruh terhadap praktik perataan laba di antara perusahaan-perusahaan manufaktur yang terdaftar di BEI, Bursa Efek Indonesia, selama periode 2012 hingga 2016. Dalam penelitian ini, 62 perusahaan telah dipilih secara purposive sampling. Temuan yang diperoleh dari analisis regresi logistik menunjukkan hubungan yang signifikan dan positif secara statistik antara ukuran perusahaan, pendapatan, dan margin laba bersih, dan penggunaan praktik perataan laba. Namun, perlu dicatat bahwa perataan laba tidak dipengaruhi secara signifikan oleh leverage keuangan. Oleh karena itu, penelitian ini memberikan kontribusi yang signifikan bagi para pemangku kepentingan, terutama investor, dengan meningkatkan pemahaman mereka tentang faktor-faktor penentu yang mempengaruhi adopsi strategi perataan laba dalam prosedur pengambilan keputusan ekonomi mereka.
Pengaruh Kepemilikan Institusional, Komisaris Independen Dan Komite Audit Terhadap Nilai Perusahaan Pada Industri Processed Foods Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022 Khoerusifa, Siti; Lasmana, Andy; Susandra, Farizka
Innovative: Journal Of Social Science Research Vol. 3 No. 6 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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

Abstract

Penelitian ini dilakukan bertujuan untuk menguji dan menganalisis pengaruh kepemilikan institusional, komisaris independen dan komite audit terhadap nilai perusahaan yang terdaftar di BEI periode 2018-2022. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan data sekunder laporan tahunan (annual report). Adapun jumlah populasi dalam penelitian ini adalah sub sektor industri processed foods yang terdaftar di BEI periode 2018-2022. Terdapat 40 sampel dari 8 perusahaan yang dijadikan sampel dalam penelitian ini berdasarkan kriteria yang ditetapkan yaitu menggunakan teknik purvosive sampling. Hipotesis dalam penelitian ini diuji melalui Outer Model dan Inner Model dengan bantuan software Warp-PLS 7.0. Hasil penelitian menunjukan bahwa kepemilikan institusional berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan, komisaris independen berpengaruh positif signifikan terhadap nilai perusahaan dan komite audit berpengaruh negatif namun signifikan terhadap nilai perusahaan.
Co-Authors ., Rafidah ., Rafidah Ade Budi Setiawan Adelina Wahyuni Br Karo Afif, M Nur Alviani, Deska Alviani, Deska Amini, Nafisatul Anggra Kusuma, Fadilah Anisa, Siti Nurul Anwar, Rika Mustika Arrahman , Arif Ashariah, Leni Aziz, Ayi Jamaludin Dea Vira Anissa Hendra Didi Didi, Didi Erni Yuningsih Farizka Susandra Farizka Susandra Farizka Susandra Fitri Aning Rahmawati Hambani, Susy Hutomo, Yoyok Priyo Ikhwan, Rizky Ina Nursiana Indra Cahya Kusuma Intan Permatasari Ipaludin, Muhammad Juniarti, Reva Khatami, Faradina Husna Khoerusifa, Siti Kustiana, Ery Lulu Julia Magdalena Melani, Maria Magdalena, Melani Maria Mardianih, Dea Maria Magdalena Melani Mas Nur Mukmin Melani , Maria Magdalena Melani, Maria Magdalena Miftahudin Muhammad Arifin Muhammad Yusuf Nindya, Nindya Eka Putri Pangestu Ningsih, Nur Afni Fitria Nofiyati Nofiyati, Nofiyati Novita Sari Nurul Hidayah, Asshafa Dwia Palahudin Patoni, Ahmad Patoni, Ahmad Putri, Nayla Eka Rahmadhani, Nur Sahri Rahmayanti, Indri Dwi Ridwan Rifki Chandra Giri Saepul Anwar Saepul Anwar Siti Futri Adiningsih Siti Saadah Suryadi, Anggi Susandra , Farizka Syam, Alim Syam, Alim Ulfa Salsabilla , Hanna Warizal Widia Rahma Daienengsih Wijayanti, Windi Wijayanti, Windi Wiryanti, Dea Azmi Wiryanti, Dea Azmi Yulianti, Epa Yulianto Yulianto Yuppy Triwidatin Zakiyah, Fifi Nur Fitri