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All Journal Jurnal Dewantara Jurnal Pengabdian kepada Masyarakat Nusantara JFAS : Journal of Finance and Accounting Studies
apridasari, esty
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Faktor-Faktor Yang Mempengaruhi Hasil Belajar Mahasiswa Dalam Mata Kuliah Bidang Akuntansi Apridasari, Esty
Jurnal Dewantara Vol 2 No 02 (2016): Jurnal Dewantara
Publisher : MKKS SMA, MKKS SMP se-Kota Metro, Persatuan Sarjana Pendidikan Islam Wilayah Provinsi Lampung, dan CV.IQRO Penerbitan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.933 KB)

Abstract

The development of human resources is important in this globalization era, which one of human resource development is in the education sector. The phenomenon shows that the ability of students in understanding the subject in accounting is not really good. This research focuses on the factors that affect student learning outcomes in accounting. This research is descriptive research. Data collection techniques uses questionnaires and documentation. The subjects in this study are students of Islamic Economy of Islamic State Collage (STAIN) Jurai Siwo Metro 2015/2016. Data analysis technique is analyzed by percentage and descriptive. The result of this research indicate that the factors that influence student learning outcomes in accounting are student’s interest and likes, educational background, learning quality which include the way of delivering the subject by the lecturer, the facility and learning media, and the learning time.
Pendampingan Perhitungan Harga Pokok Produksi dalam Menetapkan Harga Jual di Toko Sumber Rezeki Agro Tama Astuti, Dewi; Sarachehan, Firda; Apridasari, Esty; Syamsiyah, Nur
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 4 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi September - Desembe
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i4.4285

Abstract

Toko Sumber Rezeki Agro Tama merupakan tempat usaha yang bergerak di bidang pertanian, dimana dalam menetapkan harga jual per produknya hanya berdasarkan asumsi atau perkiraan saja, akibatnya harga jual produk yang ditetapkan seringkali tidak optimal sehingga profitabilitas usaha akan menurun. Program pengabdian ini bertujuan untuk membantu pelaku usaha yang mengalami kesulitan dalam mengetahui harga jual produk mereka dan mengajarkan mereka bagaimana cara menentukan harga jual yang kompetitif sehingga dapat meningkatkan profitabilitas bisnis yang dijalankan. Melalui metode purposive sampling, pengabdian ini melibatkan proses wawancara yang mendalam dan pengamatan secara langsung dengan pemilik usaha dan karyawan Toko Sumber Rezeki Agro Tama di Desa Purwoadi 19A. Selanjutnya, data yang dikumpulkan digunakan untuk membuat materi pendampingan yang meliputi perhitungan Harga Pokok Produksi untuk menentukan harga jual. Program pendampingan ini mencakup berbagai kegiatan seperti sosialisasai dan pendampingan perhitungan Harga Pokok Produksi dalam menetapkan harga jual. Hasil pengabdian ini menunjukkan menunjukkan adanya peningkatan yang signifikan, hal ini ditunjukkan dengan pelaku usaha yang mulai memahami konsep perhitungan Harga Pokok Produksi, komponen biaya yang termasuk di dalamnya, dan cara menghitungnya secara tepat. Kesimpulan dari pengabdian ini, pelaku usaha dapat menetapkan harga jual produknya secara optimal dan sesuai dengan harga di pasaran.
Pengaruh January Effect Terhadap Return Saham Pada Perusahaan Sektor Farmasi Di Bursa Efek Indonesia Periode 2020–2024 Arsenio, Dany; Carmidah; Apridasari, Esty; Dwi Swandini, Witantri
JFAS : Journal of Finance and Accounting Studies Vol. 8 No. 2 (2026): Juni
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v8i2.11591

Abstract

This study examines the effect of the January Effect on stock returns of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period, incorporating the market return of the Indonesia Composite Index (IHSG) as a control variable. The research employs a quantitative approach using multiple linear regression analysis on 300 observations derived from five companies selected through purposive sampling. Stock returns are calculated using realized returns based on monthly closing price changes, while the January Effect is proxied using a dummy variable. The results indicate that the regression model is statistically significant at the 5% level (Sig. F = 0.031). Partially, the January variable has a significant negative effect, indicating that stock returns in January tend to be significantly lower compared to other months. Meanwhile, market return does not have a significant influence on stock returns. These findings suggest that the January Effect is contextual and does not consistently follow the classical pattern of higher January returns, particularly within the pharmaceutical sector during crisis and post-pandemic periods.
Co-Authors Arsenio, Dany Carmidah Dewi Astuti Dwi swandini, Witantri Nur Syamsiyah Sarachehan, Firda