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All Journal Jurnal Ekonomi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Akuntansi Multiparadigma E-Dimas: Jurnal Pengabdian kepada Masyarakat JIA (Jurnal Ilmiah Akuntansi) JURNAL MUTIARA AKUNTANSI Jurnal Proaksi Sosiohumanitas: Jurnal Ilmu-Ilmu Sosial dan Humaniora Jurnal Informatika Ekonomi Bisnis Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Riset Bisnis dan Manajemen Jurnal Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ekonomi Prosiding Konferensi Nasional PKM-CSR Jurnal Pengabdian Masyarakat Akademisi Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) eProceedings of Management Community Service Seminar and Community Engagement (COSECANT) Jurnal Informatika Ekonomi Bisnis AMMA : Jurnal Pengabdian Masyarakat
Dewa Putra Krishna Mahardika
Universitas Telkom
Humanities Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Nursing Public Health Social Sciences Other

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PENINGKATAN KOMPETENSI EMKM DAN BUMDES: PELATIHAN DAN PENDAMPINGAN AKUNTANSI KEUANGAN DI WILAYAH CIGANITRI, KABUPATEN BANDUNG Koerniawan, Koenta Adji; Mahardika, Dewa Putra Krishna; Fahlevi, Ali Riza
Prosiding Konferensi Nasional Pengabdian Kepada Masyarakat dan Corporate Social Responsibility (PKM-CSR) Vol 6 (2023): INOVASI PERGURUAN TINGGI & PERAN DUNIA INDUSTRI DALAM PENGUATAN EKOSISTEM DIGITAL & EK
Publisher : Asosiasi Sinergi Pengabdi dan Pemberdaya Indonesia (ASPPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37695/pkmcsr.v6i0.1872

Abstract

The empirical fact that is currently happening is that EMKM and BUMDES entrepreneurs in the Ciganitri area do not understand what and how financial reports are presented according to standards. The implication is that they cannot give financial reports, so the financial position of the business cannot be determined accurately, as a result, the assessment of financial performance fails, and tax reporting cannot be determined precisely. Increasing competence in financial accounting through training and mentoring is an urgent solution. This activity was attended by 25 participants from various EMKM and BUMDES business units. This abdimas aims to help EMKM and BUMDES entities understand basic finance and introduce the use of the Si Apik and SIABDES accounting applications for preparing financial reports according to EMKM financial accounting standards (SAK). The methods used in Community Service include problem identification, field surveys, training, post-training assistance, and assessments, to measure the achievement of community service outcomes. The results obtained show an increase in the understanding of the Community Service participants. They are starting to be interested in applying the Si Apik accounting application or SIABDES for the purpose of presenting financial reports according to standards so that their obligations in realizing transparency and accountability can be helped to be realized.
Pengaruh Kurs, NIM dan NPL terhadap Nilai Perusahaan Perbankan di Indonesia: Mahardika, Dewa Putra Krishna; Anjalani, Lala
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.4458

Abstract

Firm value is the dependent variable in this study. The value of companies in the banking industry has decreased in 2021, this is due to falling stock prices in the banking industry. Corporate value is something that is very important to establish and maintain, in order to make shareholders or investors feel safe. This study aims to determine the effect of exchange rates, NIM, and NPL on the value of banking companies listed on the IDX (2018 – 2021). Using quantitative descriptive with secondary data in the form of financial reports on the Indonesian Stock Exchange (IDX). Companies on the IDX for the 2018-2021 period are population and purposive sampling technique, resulting in 108 samples consisting of 45 companies with an observation period of 4 years. This study was analyzed using panel data regression. Keywords: kurs, net interest margin, non-performing loans, company value.
Pendampingan Penyusunan Laporan Keuangan Bagi Umk Konveksi Ciganitri Bandung Wardoyo, Dwi Urip; Mahardika, Dewa putra krishna; Fahlevi, Ali riza
Jurnal Pengabdian Masyarakat Akademisi Vol. 3 No. 1 (2024)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v3i1.831

Abstract

This activity from Community Service (PKM) or known as Abdimas aims to provide understanding to village residents, especially MSEs at Ciganitri Bandung Convection, West Java Province, regarding the importance of preparing simple financial reports for MSEs businesses so that they are easy to understand and implement. The method used in implementing this activity is through mentoring, tutorials and presentations regarding the preparation of financial reports on the EMKM scale. Participants are given a basic understanding and assistance in recording the real financial transactions they face so as to provide understanding, insight and skills in recording transactions and presenting the entity's financial reports. As a result of this community service activity, it is hoped that business actors will be able to independently prepare financial reports for business entities based on generally accepted accounting principles in Indonesia. so that MSE players can provide good and systematic financial information, and can utilize the function of financial reports as a means of obtaining partners and external funding that can support MSE businesses to progress further in the future.
Pendampingan Pelaporan Pajak Badan Suzan, Leny; Putra Krishna Mahardika, Dewa; Adji, Koenta
AMMA : Jurnal Pengabdian Masyarakat Vol. 3 No. 4 : Mei (2024): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

Business tax reporting for company is a requirement that must be fulfilled every year. For small and micro entrepreneurs who have limited human resources who understand taxation, the obligation to report taxes can be an important issue that can lead to errors in reporting and paying taxes. With this background, the community service team from the Faculty of Economics and Business, Telkom University, carried out community service activities with the theme "Assistance in Corporate Tax Reporting" aimed at business actors who are members of the Indonesian Consultants Association (Perkindo) in the West Java region. The activity was held on February 29 2024 with a total of 25 participants. The aim of carrying out community service activities this time is to increase the awareness of business actors regarding the tax regulations currently in force as well as improve the skills of business actors in the issue of calculating and reporting taxes.
Pengaruh Profitabilitas, Hedging, dan Tingkat Utang terhadap Nilai Perusahaan Sub Sektor Batu Bara Arrahman, Eggy; Mahardika, Dewa Putra Krishna
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.168 KB) | DOI: 10.37034/infeb.v5i2.581

Abstract

Firm value is the standard price of a company that is considered feasible for potential investors. Firm value helps investors in assessing the performance of a company and also how the company's prospects are. As the value of the company increases, it can lead to an increase in the level of shareholder welfare. The object used in this study is a coal sub-sector company listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The utilization of Indonesian coal continues to increase, both industrial needs and for the fulfillment of people's daily lives. A decrease in coal prices can affect the financial performance of coal companies and by affecting the value of the company. The purpose of this study is to determine the effect of profitability, hedging, and debt level on company value in coal sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 to 2021 simultaneously and partially. This research uses data from the annual report and financial statements 2018-2021. The population in this study is coal sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 to 2021. In sample selection, this study used purposive sampling and obtained 13 companies with a research period of 4 years, so that 52 units of research samples were obtained. The data analysis method used is panel data regression analysis. Based on the results of the study, profitability, hedging, and debt levels simultaneously affect the value of the company. Partially, profitability has a significant positive effect on the value of the company, while hedging and debt levels do not have a significant effect on the value of the company.
Investigasi Aktivitas Lindung Nilai, Ukuran Perusahaan dan Leverage terhadap Kinerja Keuangan Sari, Nada Kania; Mahardika, Dewa Putra Krishna
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (409.805 KB) | DOI: 10.37034/infeb.v5i2.585

Abstract

The financial performance of a company is an overview of company achievement in company operations during a certain period. One of the sources that can be reviewed is from financial report so that the things that the company does can be monitored and it can be measured by the amount of net profit over a certain period of time. Therefore, there is a net profit target that must be fulfilled by the company and the company can implement certain strategies to reach good financial performance. The study aimed was to find out the influence of hedging activities measured with the dummy variable, Ln Asset Total measured by firm size, and leverage Debt to Equity Ratio that is measured and proxied by Return on Asset in coal companies from 2017 to 2021 listed on the Indonesia Stock Exchange. The coal industries listed was from 2017 to 2021 comprised the study’s sample. 15 companies were as the samples for this study since a five-year period. Eviews 12 was a data analysis method for examining regression of panel data. And then, secondary data was selected in the form of company financial statements. As a result, hedging activities, company size and financial performance is significantly effected by leverage. Secondary data in the form of financial statements from companies served as the cornerstones for the analysis. The results revealed that hedging activities, firm size, and leverage simultaneously had a significant influence on financial performance. Partially, hedging activities and firm size had significantly positive influence on financial performance. Meanwhile, leverage partially had significantly negative influence on financial performance.
Pengaruh Likuiditas, Solvabilitas, dan Profitabilitas Terhadap Keputusan Lindung Nilai Pada Perusahaan Sawit Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021 Sahara Novatania Yasmine; Dewa Putra Krishna Mahardika
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 16 No. 2 (2023): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v16i2.1295

Abstract

Hedging is an activity undertaken by an entity to control the risk of price changes in assets or liabilities by using derivative instruments. The study’s purpose is to interpret the liquidity, solvability, and profitability’s influences on palm companies’ hedging decisions that registered on the Indonesian Stock Exchange (IDX) in 2017-2021. The research population included 13 palm companies that met the criterias based on purposive sampling techniques. This research is descriptive research by logistic regression analysis. Developed on the study, liquidity, solvability, and profitability do not have an impact on hedging decisions simultaneously and partially.
Risiko Kredit, Risiko Pasar, Dan Kinerja Keuangan Perbankan Pada Masa Pandemi Covid-19 Astuti, Rini Dwi; Mahardika, Dewa Putra Krishna
JURNAL MUTIARA AKUNTANSI Vol. 6 No. 2 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i2.2141

Abstract

The Covid-19 pandemic began to spread in Indonesia in March 2020. This caused a number of industrial sectors in Indonesia to experience a decrease in financial performance. One of the sectors that experienced a decline in financial performance was the banking sector. This study has purpose to determine the effect of credit risk and market risk on financial performance in commercial banks registered on the Indonesia Stock Exchange in the first until fourth quarters of 2020. The samples in this study is 35 banks. The sample is obtained by purposive sampling method. The method of analysis in this study is multiple linear regression analysis. From the results of the study, simultaneously credit risk and market risk affect financial performance. credit risk negatively affects financial performance. while market risk has a positive effect on financial performance
Pengaruh Kebijakan Dividen, Cash Holding Dan Leverage Terhadap Nilai Perusahaan (Studi Pada Perusahaan Subsektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2022) Oktaviona, Laras; Mahardika, Dewa Putra Krishna
eProceedings of Management Vol. 11 No. 6 (2024): Desember 2024
Publisher : eProceedings of Management

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Abstract

Keberhasilan suatu manajemen perusahaan salah satunya dapat diukur dengan melihat nilai perusahaan. Peluanginvestasi akan mempengaruhi terbentuknya nilai perusahaan yang ditentukan oleh indikator harga pasar saham, yangberarti semakin tinggi tingkat keputusan investasi maka nilai perusahaan yang dicapai akan semakin tinggi juga. Disaat harga saham suatu perusahaan mengalami kenaikan, maka hal itu dianggap memberikan keuntungan bagi pemiliksaham karena harga saham mewakili harta pemilik saham. Oleh karena itu, fluktuasi harga saham dapat mempengaruhikekayaan mereka yang kemudian mempengaruhi nilai perusahaan. Tujuan penelitian dilakukan untukmengidentifikasi apakah kebijakan dividen, cash holding dan leverage berdampak pada nilai perusahaan. Digunakanperusahaan subsektor makanan dan minuman yang tercatat di BEI periode 2019-2022 sebagai populasi penelitian.Salah satu teknik yang dimafaatkan yaitu purposive sampling, sehingga diperoleh sampel sebanyak 12 perusahaanselama 4 tahun penelitian. Penelitian ini juga memanfaatkan metode analisis regresi data panel sebagai metode analisisdata. Secara keseluruhan kebijakan dividen, cash holding dan leverage berdampak pada nilai perusahaan. Namun,secara individual kebijakan dividen dan cash holding tidak berdampak signifikan terhadap nilai perusahaan,sedangkan leverage berdampak negatif signifikan pada nilai perusahaan. Kata kunci-nilai perusahaan, kebijakan dividen, cash holding, leverage
Pengaruh Non-Performing Loan (Npl), Loan To Deposit Ratio (Ldr), Dan Capital Adequacy Ratio (Car), Terhadap Return On Asset (Roa) (Studi Pada Perusahaan Sub Sektor Bank Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022) Gunawan, Hellen; Mahardika, Dewa Putra Krishna
eProceedings of Management Vol. 11 No. 6 (2024): Desember 2024
Publisher : eProceedings of Management

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

Abstract

AbstrakUntuk mengevaluasi performa finansial suatu badan dalam menghasilkan laba, rasio profitabilitas (ROA) dapatdigunakan, karena profitabilitas mampu menggambarkan sejauh mana perusahaan dapat meraup keuntungan yangdinyatakan dari sumber daya keuangan yang tersedia. ROA yang tinggi berarti bahwa Tingkatkeuntungan(profitabilitas) dan kinerja finansial bank berada pada tingkat yang baik. Studi ini dilakukan untuk mengujidampak/efek NPL, LDR, dan CAR pada ROA di Perusaahaan Sub Sektor Bank yang terdata di IDX tahun 2018 hingga2022. Data yang digunakan berasal dari annual report / financial statement di BEI. Penelitian ini mengggunakanmetode kuantiitatif. Studi ini mengambil informasi yang berpopulasi di Perusahaan Sub Sektor Bank Swasta Nasionalyang terdaftar di IDX. Dengan research period tahun 2018–2022, 19 Bank Swasta Nasional dipilih dari cara purposivesampling. Data analysis dalam penelitian ini dikerjakan dengan program EViews 12. Kata Kunci-Non-Performing Loan (NPL), Loan Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), dan Return onAsset (ROA)
Co-Authors Adji, Koenta Ali Reza Fahlevi Ali Riza Fahlevi Alya Azka Nadzifa Anjalani, Lala Arrahman, Eggy Asmar Basta Ayu Aldi Raviyanti Azifah Hakim Bahtiar, Rijal Najwan Izhhar Daud Fahkruddin Sedovandara Dwi Urip Wardoyo Eggy Arrahman Gunawan, Hellen I Gusti Agung Ngurah Alit Pramana Setiawan Khansa, Raihan Nadhif Kinasih, Raras Koenta Adji Koerniawan Lani Karmilah Lenny Suzan Leny Suzan Maulid, Ruby Rasgiar Nada Kania Sari Nina Rizkita Amaliyah Oktaviona, Laras Putri, Mutiara Amanda Rahimah, Nabilah Bayanah Raras Kinasih Raviyanti, Ayu Aldi Rini Dwi Astuti RINI DWI ASTUTI Sahara Novatania Yasmine Salsabila, Talitha Aulia Sari, Nada Kania Setiawan, I Gusti Agung Ngurah Alit Pramana SRI RAHAYU Sri Rahayu Widodo, Annisa Mukti