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All Journal Jurnal Dewantara FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Pengabdian kepada Masyarakat Nusantara JFAS : Journal of Finance and Accounting Studies Edupreneurship; Jurnal Pendidikan Ekonomi
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 INFLASI DAN NILAI TUKAR RUPIAH TERHADAP INDEKS SAHAM SYARIAH INDONESIA (ISSI) DENGAN VARIABEL INTERVENING HARGA MINYAK DUNIA TAHUN 2020-2025 Rahma, Tri Fauzia; Yunarti, Yuyun; Apridasari, Esty
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 9, No 1 (2026): APRIL
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v9i1.2945

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh inflasi dan nilai tukar rupiah terhadap indeks saham syariah indonesia (ISSI) dengan harga minyak dunia sebagai variabel intervening menggunakan analisis model jalur (Path Analysis ) berbasis Structural Equation Modeling–Partial Least Square (SEM-PLS). Analisis dilakukan dengan bantuan perangkat lunak SmartPLS versi 4.1.1.5, meliputi pengujian model struktural ( inner model ) untuk melihat hubungan langsung (direct effect ) dan tidak langsung ( indirect effect ) antarvariabel. Data yang digunakan berupa time series bulanan periode Januari 2020 - Agustus 2025 berjumlah 68 sampel yang diperoleh dari OJK, Bank Indonesia, dan EIA. Hasil penelitian menunjukkan bahwa inflasi berpengaruh negatif signifikan terhadap ISSI, sedangkan nilai tukar rupiah dan harga minyak dunia berpengaruh positif signifikan terhadap ISSI. Inflasi juga berpengaruh positif signifikan terhadap harga minyak dunia, sementara nilai tukar rupiah tidak berpengaruh signifikan terhadap harga minyak dunia. Secara tidak langsung, harga minyak dunia terbukti memediasi pengaruh inflasi terhadap ISSI, namun tidak memediasi pengaruh nilai tukar rupiah terhadap ISSI.
Perbandingan Performa dan Volatilitas JII dan IHSG Periode 2020-2025 di Indonesia Riswanti, Riswanti; Rohmi, Misfi Laili; Apridasari, Esty; Ismail, Vera
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 4 (2026): May 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i4.9614

Abstract

The Indonesian capital market experienced significant pressure, particularly during the early period of the COVID-19 pandemic, followed by a recovery phase amid persistently high global economic uncertainty. These conditions affected the performance and volatility of stock indices, both conventional and Sharia-based indices. This study aims to analyze and compare the performance and volatility of the Composite Stock Price Index (IHSG) and the Jakarta Islamic Index (JII) during the 2020–2025 period in Indonesia. The novelty of this research lies in the integration of performance and volatility analysis within a single comparative framework, as well as its focus on both crisis and economic recovery phases simultaneously, which remains limited in previous empirical studies. This study employs a quantitative approach with a descriptive-comparative method using secondary data in the form of monthly closing prices of IHSG and JII. Index performance is measured using average monthly returns, while volatility is analyzed through variance and standard deviation. The results show that IHSG has an average monthly return of 0.005134, while JII records −0.001511. These findings indicate that IHSG demonstrates better performance compared to JII, as it yields a positive return, whereas JII shows a negative return during the study period. In terms of risk, JII exhibits a higher level of volatility compared to IHSG. These findings suggest that Sharia stock indices do not always have lower risk than conventional indices, particularly under conditions of economic uncertainty, and highlight the importance of considering index structure in investment decision-making. The implications of this study are that investors, both conventional and Sharia, need to conduct more in-depth analyses of the risk and return characteristics of each index before making investment decisions. Furthermore, this research contributes to regulators and index providers in evaluating the stability and competitiveness of Sharia indices within the dynamics of the global capital market.
Permasalahan Implementasi Akuntansi Syari’ah pada Lembaga Keuangan Syari’ah di Indonesia Ferandika, Arjun; Erlia, Depi Putri; Wahida, Listia Nur; Nusa, Yasmin Darmawan; Apridasari, Esty
Edupreneurship: Jurnal Pendidikan Ekonomi Vol. 2 No. 1 (2026): JUNI
Publisher : CV. Rumoh Aceh Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/2g76rq56

Abstract

This study aims to analyze the problems in the implementation of Islamic accounting in Islamic financial institutions in Indonesia, particularly those related to human resource (HR) understanding of Sharia principles and contracts. This research employs a qualitative method with a literature study approach. Data were obtained from various secondary sources such as books, scientific journals, and previous studies related to Islamic accounting. The data collection technique was carried out by reviewing and analyzing relevant literature. Data analysis was conducted descriptively to understand the issues in the implementation of Islamic accounting. The results of the study indicate that one of the main problems in implementing Islamic accounting is the lack of HR understanding of contract concepts such as murabahah, mudharabah, musyarakah, and ijarah, so that in practice they are often treated similarly to conventional accounting systems. In addition, limited training, low Islamic financial literacy, and the suboptimal implementation of Islamic accounting standards such as PSAK Syariah also pose challenges in the application of Islamic accounting. Therefore, efforts are needed to improve the quality of human resources through education, training, certification, as well as strengthening regulations and supervisory systems so that the implementation of Islamic accounting can run optimally and in accordance with Sharia principles
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 Erlia, Depi Putri Ferandika, Arjun Ismail, Vera Nur Syamsiyah Nusa, Yasmin Darmawan Rahma, Tri Fauzia Riswanti, Riswanti Rohmi, Misfi Laili Sarachehan, Firda Wahida, Listia Nur Yuyun Yunarti