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All Journal SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Pendidikan Ekonomi (JUPE) Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Jurnal Surya Masyarakat Journal of Institution And Sharia Finance EDUKATIF : JURNAL ILMU PENDIDIKAN Menara Ilmu Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Bilancia : Jurnal Ilmiah Akuntansi To Maega: Jurnal Pengabdian Masyarakat EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Akuntansi dan Keuangan Islamic Business and Finance (IBF) Jurnal Pengabdian Masyarakat Madani Jurnal Neraca Peradaban Jurnal Pajak dan Bisnis (Journal of Tax and Business) Jurnal Pengabdian Inovasi dan Teknologi Kepada Masyarakat Comsep : Jurnal Pengabdian Kepada Masyarakat International Journal of Islamic Business and Management Review Jurnal Cakrawala Ilmiah Jurnal Pengabdian Mandiri Publikasi Ilmiah Bidang Pengabdian Kepada Masyarakat (SIKEMAS) JIFTECH: Journal Of Islamic Financial Technology JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Pasundan Community Service Development International Journal of Educational Best Practices Adpebi International Journal of Multidisciplinary Sciences BISNIS : Jurnal Bisnis dan Manajemen Islam
Prihastuti, Asepma Hygi
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PENGARUH RASIO KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR BEI DI MASA PANDEMI COVID 19 Siti Nur Azizah; Asepma Hygi Prihastuti; Jusmarni Jusmarni; Saipul Al Sukri
Journal Of Institution And Sharia Finance Vol 6, No 1 (2023): JUNI
Publisher : Program Studi Perbankan Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/joins.v6i1.3885

Abstract

Pergerakan harga saham yang terjadi tergantung dengan kondisi keuangan suatu perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh rasio keuangan, yang terdiri atas Current Ratio (CR), Net Profit Margin (NPM), Debt Ratio (DR), Total Asset Turnover (TATO), dan Price Earnings Ratio (PER) terhadap Harga Saham pada perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia di Masa Pandemi Covid 19. Penelitian ini menggunakan data sekunder laporan keuangan auditan perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia periode 2020-2021. Teknik pengambilan sampel menggunakan metode purposive sampling dengan jumlah sampel 62 perusahaan perbankan. Analisis data menggunakan regresi linear berganda dengan software SPSS versi 23. Hasil penelitian menunjukkan bahwa secara parsial Current Ratio (CR), Net Profit Margin (NPM), Total Assets Turn Over (TATO), dan Price Earnings Ratio (PER) berpengaruh signifikan terhadap Harga Saham. Sedangkan Debt Ratio (DR) tidak berpengaruh signifikan terhadap Harga. Secara simultan variabel Current Ratio (CR), Net Profit Margin (NPM), Debt Ratio (DR), Total Asset Turnover (TATO), dan Price Earnings Ratio (PER) berpengaruh terhadap Harga Saham. Besarnya pengaruh ke lima variabel independen tersebut terhadap Harga Saham adalah sebesar 47,1%.
Pelatihan Cara Penghitungan Harga Pokok Produksi Pupuk Limbah Kulit Nenas Suci Ramadhani; Kiki Joesyiana; Asepma Hygi Prihastuti; Suci Ramadhani; Sri Wahyuni; Sarli Rahman
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 1 (2021): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v1i1.1721

Abstract

This study aims to determine how a company calculates the cost of goods manufactured. The prickly pineapple business group still has difficulty in classifying raw material costs, labor costs and factory overhead costs. This research uses descriptive qualitative method. Prior to the training, only 2 participants answered correctly about costs, 4 participants answered correctly about raw materials, 3 participants answered correctly about labor costs, and 5 participants correctly answered about factory overhead costs. The results of this study explain that in the early stages prior to the provision of training on how to calculate the cost of production, many participants did not understand about cost calculations and how to classify them. After the training, the participants of the prickly pineapple business group began to understand that after a briefing was held on how to calculate the cost of production, participants were able to classify the related costs into the calculation of the cost of products, and participants were also able to calculate financial statements for the business they were doing.
Family Financial Planning Training for a Group of Pkk Women in Labuh Baru Barat District Prihastuti, Asepma Hygi; Wahyuni, Sri; Adriyani, Annesa; Ramadhani, Suci; Zainal, Rahmi
Pasundan Community Service Development Vol. 1 No. 2 (2023): Pasundan Community Service Development
Publisher : Doctoral Program of Social Science, Pasundan University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/pascomsidev.v1i2.88

Abstract

This community service activity is carried out because mothers as managers of family finances are expected to be careful in planning their family finances, so that they can avoid wasting money, prioritize fulfilling needs rather than desires, and not live by always relying on debt, because expenses are greater than income. , and can set aside money for savings/investment. This training was carried out for 24 PKK mothers in Labuh Baru Barat Subdistrict, before being given material and training regarding family financial planning, a Pre Test was carried out with the results.14 people have not managed their finances well, 6 people have only recorded family expenses, and 4 people have recorded household financial income and expenses. This shows that the family's financial planning is still not good, so sometimes for sudden financial needs they often take out loans by digging holes to cover holes. After that, materials and training were provided, then as an evaluation a Post Test was carried out, the results of which stated that 20 people could understand the difference between needs and wants, 18 people could calculate the entire family income, 21 people could make a list of priority expenses, 15 people could maintain the debt ratio , and 12 people can allocate Savings, Insurance and Investment. It is hoped that by carrying out this family financial planning training, PKK mothers will be able to plan their finances well, be able to make a budget for household income and expenditure, and be able to save/invest for other needs in the future, so that a prosperous family can be achieved.
Training on Calculation of Cost of Cost of Homemade Yoghurt Production for Mothers Citizens of Labuh Baru Barat Village Wahyuni, Sri; Ramadhani, Suci; Adriyani, Annesa; Prihastuti, Asepma Hygi; Zainal, Rahmi
Pasundan Community Service Development Vol. 2 No. 1 (2024): Pasundan Community Service Development
Publisher : Doctoral Program of Social Science, Pasundan University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/pascomsidev.v2i1.118

Abstract

Community service activities carried out by a team of accounting lecturers with partners from one of the culinary MSMEs that make and sell yoghurt drinks in the Labuh Baru Barat sub-district, Pekanbaru City. The number of MSME participants is 15 members. This MSME is a family business whose production process is carried out by women residents of West Labuh Baru Village, Pekanbaru City. This yogurt making business has been going on since 2020, and has been marketed to several local residents through consignment sales to several shops and supermarkets in Pekanbaru City. The problem faced by partners is weakness in determining product selling prices. The results of the Pre Test and Post Test are: 1) Respondents' responses regarding the understanding of raw material costs, 3 participants answered correctly in the Pre Test and 12 participants answered incorrectly, 15 people answered correctly in the Post Test; 2) Respondents' responses regarding the labor cost component, Pre Test answers, none of the participants answered the question correctly, Post Test answers all answered correctly; 3) Respondents' responses regarding the meaning of factory overhead costs, only 1 participant answered the Pre Test correctly, all the Pre Test answers answered correctly; 4) Respondents' responses regarding the method for calculating the cost of goods sold, there were no correct answers, all Post Test answers were correct.
Pelatihan Strategi Mempelajari Bisnis Tata Rias Make Up Artis bagi Ibu-Ibu PKK RW. 06 Kecamatan Marpoyan Damai Pekanbaru Joesyiana, Kiki; Hasan, Sawqi Saad El; Prihastuti, Asepma Hygi; Haryadi, Rofiq Noorman; Suratminingsih, Suratminingsih
Jurnal Surya Masyarakat Vol 5, No 2 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/jsm.5.2.2023.214-222

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pelatihan keterampilan Tata Rias Make Up Artis (MUA) beserta cara memulai bisnisnya untuk mendorong jiwa wirausaha ibu-ibu rumah tangga dan untuk melihat minat ibu-ibu rumah tangga terhadap pelatihan Tata Rias Make Up Artis (MUA) ini. Metode pengabdian ini menggunakan metode ceramah, demostrasi langsung, dan tanya jawab. Metode ceramah digunakan untuk menyampaikan pengetahuan secara umum tentang bisnis make up artis, yaitu meliputi apa itu make up artis, manfaat make up artis, dan cara memulai bisnis make up artis. Metode demostrasi langsung digunakan untuk memberikan keterampilan langsung kepada peserta tentang tata cara make up dari ahlinya, yaitu pemateri yamg memiliki bisnis make up baik untuk pengantin maupun untuk acara-acara tertentu yang telah memiliki banyak pengalaman. Diambil beberapa peserta dengan warna kulit, jenis kulit dan bentuk wajah yang berbeda untuk langsung dimake up, mulai dari make up dasar sampai finishing. Serta metode tanya jawab digunakan untuk melengkapi hal-hal yang belum terakomodasi oleh metode diatas. Pelatihan keterampilan ini melibatkan Pelaku Bisnis Make Up Artis Pekanbaru Juan Bantari dan Dosen Program Studi Manajemen dan Akuntansi yang bekerjasama dengan Ibu-ibu PKK pada RW 06, Kelurahan Sidomulyo Timur, Kecamatan Marpoyan Damai sebagai mitra
Analisis Pengaruh Promosi, Inovasi Produk dan Gaya Hidup Terhadap Keputusan Pembelian Produk Mixue Sukri, Saipul Al; Prihastuti, Asepma Hygi; Miran, Ikas
Jurnal Pajak dan Bisnis Vol 5 No 2 (2024): Journal Of Tax and Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v5i2.240

Abstract

Penelitian ini bertujuan untuk menguji pengaruh promosi, inovasi produk dan gaya hidup terhadap keputusan pembelian Produk Mixue konsumen di Pekanbaru. Penelitian ini menggunakan desain deskriptif kuantitatif, mengadopsi metode purposive sampling dengan jumlah sampel 136 responden yang merupakan konsumen produk Mixue dan telah membeli produk setidaknya dua kali. Pengumpulan data dilakukan melalui kombinasi kuesioner dan wawancara serta dianalisis dengan menggunakan regresi linier berganda dengan bantuan SPSS 26. Hasil penelitian menunjukkan bahwa promosi, inovasi produk dan gaya hidup berpengaruh signifikan terhadap keputusan pembelian. Temuan penelitian ini berkontribusi untuk memahami faktor-faktor yang mempengaruhi perilaku konsumen dalam pembelian produk, dan dapat membantu perusahaan dalam menyusun strategi pemasaran yang menarik preferensi konsumen di Pekanbaru. Studi ini juga menyoroti pentingnya mempertimbangkan peran promosi, inovasi produk, dan gaya hidup dalam membentuk keputusan pembelian konsumen.
Training On Budget Preparation And Selling Price Determination For Micro Beverage Yoghurt Business Prihastuti, Asepma Hygi; Wahyuni, Sri; Adriyani, Annesa; Ramadhani, Suci; Zainal, Rahmi
Pasundan Community Service Development Vol. 2 No. 2 (2024): Pasundan Community Service Development
Publisher : Doctoral Program of Social Science, Pasundan University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/pascomsidev.v2i2.160

Abstract

This training on preparing budgets and determining selling prices for yoghurt drink micro businesses was motivated by the fact that many yoghurt micro businesses still experience difficulties in preparing budgets and determining product selling prices. Several factors that cause this, include a lack of knowledge about cost analysis, understanding of the market, and appropriate pricing strategies. Without these skills, business owners could face the risk of loss, and could even fail in running their business, even though demand for ready-to-eat food and beverage products such as yoghurt continues to increase. This market offers great opportunities for micro businesses who want to offer innovative products that meet consumer demand as well as the large amount of government support for micro businesses in various government programs. And many consumers prefer local products that are more homemade and natural, and believe that these products have better quality. This training has provided an in-depth and practical understanding of the importance of financial management in running a business. The following are important points that are the conclusions of this training, namely: 1) The importance of preparing a budget; 2) Calculation of production costs; 3) Selling price determination strategy; 4) Market analysis; 5) Financial management; and 6) Improving practical skills for mothers of West Labuh Baru Village in Pekanbaru.
THE EFFECT OF DEBT TO ASSET RATIO, CURRENT RATIO AND SIZE ON EARNING PER SHARE: MEDIATION OF RETURN ON ASSET Rivai, Yutiandry; Angelina, Vanessa; Hafni, Layla; Miran, Ikas; Prihastuti, Asepma Hygi
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 9 No 2 (2024): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v9i2.4706

Abstract

Tujuan dalam penelitian ini adalah untuk mengetahui dan menganalisis pengaruh Debt to Asset Ratio, Current Ratio dan ukuran perusahaan terhadap Return on Assets dan Earning Per Share. Penelitian dilakukan pada Perusahaan Sektor industri barang konsumsi selama Periode 2016-2020 yang terdaftar di Bursa Efek Indonesia (BEI). Populasi dalam penelitian ini adalah seluruh perusahaan consumer goods yang terdaftar di BEI sampai 2020 yang berjumlah 61 perusahaan, metode penentuan sampel dengan teknik purposive sampling. Sehingga menjadi populasi dalam penelitian ini adalah seluruh perusahaan consumer goods yang terdaftar di BEI sampai 2020 yang berjumlah 61 perusahaan. Analisis data menggunakan metode regresi linier berganda. Hasil penelitian menjelaskan bahwa Debt to Assets Ratio memiliki pengaruh positif dan tidak signifikan, sementara Current Ratio memiliki pengaruh positif dan signifikan dan ukuran perusahaan memiliki pengaruh negatif dan signifikan terhadap Return on Assets. Sedangkan Debt to Assets Ratio dan Current Ratio memiliki pengaruh negatif dan tidak signifikan, sementara ukuran perusahaan dan Return on Assets memiliki pengaruh positif dan signifikan terhadap Earning Per Share. Secara tidak langsung Debt to Assets Ratio, Current Ratio, dan ukuran perusahaan tidak berpengaruh terhadap Earning Per Share melalui Return on Assets. The purpose of this study is to determine and analyze the effect of Debt to Asset Ratio, Current Ratio and company size on Return on Assets and Earning Per Share. The study was conducted on Consumer Goods Industry Sector Companies during the 2016-2020 Period listed on the Indonesia Stock Exchange (IDX). The population in this study were all consumer goods companies listed on the IDX until 2020, totaling 61 companies, the sampling method used was purposive sampling technique. So that the population in this study was all consumer goods companies listed on the IDX until 2020, totaling 61 companies. Data analysis used multiple linear regression methods. The results of the study explain that Debt to Assets Ratio has a positive and insignificant influence, while Current Ratio has a positive and significant influence and company size has a negative and significant influence on Return on Assets. Whereas Debt to Assets Ratio and Current Ratio have a negative and insignificant effect, while company size and Return on Assets have a positive and significant effect on Earning Per Share. Indirectly, Debt to Assets Ratio, Current Ratio, and company size do not affect Earning Per Share through Return on Assets.
The Effect of Taxpayer Perception and Trust in the Government on Taxpayer Compliance with the Voluntary Disclosure Program Prihastuti, Asepma Hygi; Agusra, Dodi; Sofyan, Deviana; Sukri, Saipul Al
Adpebi International Journal of Multidisciplinary Sciences Vol. 1 No. 1 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijms.v1i1.202

Abstract

This study aims to examine the effect of Taxpayer Perception and Trust in the Government on Taxpayer Compliance in the Voluntary Disclosure Program.The population in this study were all taxpayers registered at KPP Senapelan Pekanbaru. The sample used in this study were taxpayers who assisted in reporting the Annual Tax Return (SPT) in March 2022 at the Tax Center of the Persada Bunda School of Economics (STIE) which is the work area of ​​KPP Senapelan Pekanbaru, with a total of 95 respondents. The sampling technique used was non-probability sampling with an incidental sampling approach. This study uses primary data obtained through the distribution of questionnaires to individual taxpayers. The results this research state that Taxpayer Perception variable affect Taxpayer Compliance, variable Trust in Government affect Taxpayer Compliance, as well as Taxpayer Perception variable and Trust in the Government simultaneously affect Taxpayer Compliance with the Voluntary Disclosure Program. The independent variables, the perception of taxpayers and trust in the government are able to explain the dependent variable, namely taxpayer compliance by 31.3%, while the remaining 68.7% is explained by other variables not included in this research model.
Pengaruh Kebijakan PP Nomor 55 Tahun 2022 dan Kepercayaan kepada Pemerintah Terhadap Kepatuhan Wajib Pajak UMKM Prihastuti, Asepma Hygi; Sukri, Saipul Al; Jusmarni, Jusmarni; Kusumastuti, Ratih
Jurnal Pajak dan Bisnis Vol 4 No 1 (2023): Journal of Tax and Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v4i1.76

Abstract

Penelitian ini bertujuan untuk menguji penerapan kebijakan PP Nomor 55 Tahun 2022 dan kepercayaan kepada pemerintah terhadap kepatuhan wajib pajak UMKM. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif dan eksplanatif. Populasi penelitian ini adalah wajib pajak UMKM yang berada di Kota Pekanbaru. Sampel dalam penelitian ini sebanyak 48 wajib pajak UMKM dengan peredaran bruto di tahun 2022 dibawah Rp. 500.000.000,-. Data yang digunakan adalah data primer, dikumpulkan dengan menggunakan kuesioner yang diisi oleh responden. Analisis data menggunakan uji statistik yang diperoleh dengan bantuan perangkat lunak SPSS 23. Beberapa pengujian yang akan dilakukan meliputi uji instrumen penelitian, uji asumsi klasik, uji regresi linier berganda, uji F, dan uji koefisien determinasi. Hasil penelitian ini menunjukkan bahwa kebijakan PP Nomor 55 Tahun 2022 dan kepercayaan kepada pemerintah berpengaruh terhadap kepatuhan wajib pajak UMKM di kota pekanbaru. Selain itu Kebijakan PP Nomor 55 Tahun 2022 dan kepercayaan kepada pemerintah mampu menjelaskan variabel dependen, yaitu kepatuhan wajib pajak UMKM sebesar 55,1%.
Co-Authors Adriyani, Annesa Agus Supriyanto Agusra, Dodi Akbar, Y Rahmat Angelina, Vanessa Annesa Adriyani Annesa Adriyani Annesa Andriani Arif Rahman Cakranegara, Pandu Adi Desi Susanti Deviana Sofyan Deviana Dodi Agusra Efrilina, Shelvya Halim, Hernando Haryadi, Rofiq Noorman Hasan, Sawqi Saad El Irsyad Kamal Julina Julina Jusmarni Jusmarni Jusmarni Jusmarni, Jusmarni Kiki Joesyiana Layla Hafni M. Ansyar Bora Meteab Mubarak, Bazyad Abdullah Miran, Ikas Nanik Yuzalmi Novian Novian, Novian Nuryanti Nuryanti Okalesa, Okalesa Raden Rudi Alhempi RAHMI ZAINAL Ratih Kusumastuti Restu Agusti Restu Agusti Ririt Dwiputri Permatasari Romus, Mahendra Saipul Al Sukri Sarli Rahman Siti Nur Azizah Sofyan, Deviana Sonia Sischa Eka Putri Sri Wahyuni sri wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Suci Ramadhani Suci Ramadhani Suci Ramadhani Suci Ramadhani Suci Ramadhani, Suci Suratminingsih, Suratminingsih Susilo Susilo Taufeni Taufik Tommy Saputra TRI ASTUTY BR HASIBUAN Yutiandry Rivai Zain, Irsyadi Zainal, Rahmi