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All Journal RABIT: Jurnal Teknologi dan Sistem Informasi Univrab Syntax Literate: Jurnal Ilmiah Indonesia Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal on Education Journal Sampurasun : Interdisciplinary Studies for Cultural Heritage QUANTA Penentuan harga obligasi dan teori tingkat bunga EKSISBANK (Ekonomi Syariah dan Bisnis Perbankan) JURSIMA (Jurnal Sistem Informasi dan Manajemen) Jurnal Mnemonic Jurnal E-Bis: Ekonomi Bisnis Dinasti International Journal of Digital Business Management Community Development Journal: Jurnal Pengabdian Masyarakat ATRABIS: Jurnal Administrasi Bisnis (e-Journal) Journal of Economics and Business UBS Jurnal Sosial dan Teknologi Berdikari : Jurnal Ekonomi dan Statistik Indonesia Jurnal Ekonomi Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) Padma: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekbis (Ekonomi & Bisnis) JURSIMA Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management Jurnal Sistem Informasi dan Manajemen Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah International Journal of Management and Business
Hernawati, Euis
Politeknik Piksi Ganesha
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The Influence Of School Operational Assistance (Bos) Funds On The Optimization Of The Teaching And Learning Process At Pisangsambo 1 Tirtajaya State Primary School Nunung, Ai; Dian Candra Fatihah; Euis Hernawati; Sonia Azizah Putri Solihah
SAMPURASUN Vol 9 No 2 (2023): Sampurasun Vol. 9 No. 2 - 2023
Publisher : Lembaga Penelitian Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/sampurasun.v9i2.10378

Abstract

This study aims to determine how much influence School Operational Assistance Funds have on Optimizing the Teaching and Learning Process and Cultural Heritage Can Be Saved at SDN Pisangsambo 1 Tirtajaya. The research method used is descriptive verification method by collecting data through field studies, questionnaires and literature study. In this research, the sample used was 32 teachers at SDN Pisangsambo 1 Tirtajaya. Based on the research results, it was obtained a correlation coefficient of 0.430 which stated that the influence of BOS funds on optimizing the teaching and learning process of Cultural Heritage Can Be Saved at SDN Pisangsambo 1 is categorized as moderate because it is in the range of 0.40-0.599. The results of the t hypothesis test show that the amount of t count to t table is 2.612 > t table 1.697 which means that there is an influence between BOS funds on optimizing the teaching and learning process by saving culture. Based on the results of the calculation of the coefficient of determination, an R square of 18.5% is obtained, which means that the optimization of the teaching and learning process at SDN Pisangsambo 1 is influenced by BOS funds of 18.5%. The obstacles that occurred at SDN Pisangsambo 1 Tirtajaya were the lack of optimal communication received and the lack of knowledge of the recipients of BOS funds, which hampered the process of managing BOS funds implemented in the school. The suggested solution for schools is to increase effective two-way communication between the school and teachers and to disseminate knowledge about the management of BOS funds more intensely so that it can run well and systematically. Providing appropriate BOS can motivate schools to improve the quality of school education.
PERANCANGAN SISTEM INFORMASI AKUNTANSI KAS KECIL BERBASIS WEB PADA PT XYZ Hernawati, Euis; Suwartika Kusumadiarti, Rini; Syarah, Cicin
Jurnal Mnemonic Vol 7 No 2 (2024): Mnemonic Vol. 7 No. 2
Publisher : Teknik Informatika, Institut Teknologi Nasional malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36040/mnemonic.v7i2.9835

Abstract

Penggunaan kas kecil di perusahaan sering kali dilakukan untuk membiayai kebutuhan keseharian operasional. Berbagai pengeluaran yang berfrekuensi terjadi secara berulang dan tak jarang terjadi secara tidak terduga membuat PT XYZ selaku perusahaan yang bergerak di bidang jasa keuangan harus selalu memperhatikan pengelolaan kas kecil secara baik dan optimal. Diperlukan adanya sistem untuk membantu perusahaan dalam mengelola kas kecil agar dapat meminimalisir kesalahan pada proses pencatatan. Penelitian ini bermaksud untuk merancang sebuah sistem informasi akuntansi kas kecil berbasis web dengan menggunakan PHP sebagai bahasa pemrograman dan MySQL sebagai pengelolaan database disertai dengan Visual Studio Code sebagai tools untuk mengimplementasikan kode program. Metode Agile Development digunakan yang tahapannya terdiri dari perencanaan, implementasi, uji perangkat lunak, dokumentasi, deployment dan pemeliharaan. Penelitian menghasilkan sebuah sistem berbasis web yang berfungsi mengelola pengeluaran, top up serta memberikan informasi perkiraan anggaran dan item pada transaksi kas kecil. Pengujian dilakukan menggunakan metode blackbox untuk mengukur fungsionalitas pada setiap bagian sistem mulai dari input, output sampai buttons yang dengan hasil pengajuan berstatus Sukses sesuai dengan prosdur, kemudian dilakukan penyebaran kuisioner untuk mengukur kepuasan pengguna yang menunjukkan nilai rata-rata 4 dengan kategori setuju. Dengan demikian hasil pengujian menunjukkan bahwa sistem berfungsi dengan baik secara keseluruhan
Marketing Kit bagi UMKM Yusuf, Ramayani; Veranita, Mira; Syahidin, Yuda; Hernawati, Euis
Journal Pemberdayaan Masyarakat Indonesia Vol 4 No 2 (2022): Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Publisher : Pusat Pengabdian kepada Masyarakat (PPKM) Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/jpmi.4.2.140-150

Abstract

The impact of social media in assessing a product's brand strength can no longer be ignored. The purpose of this paper is to describe Sorai Steamboat n Grill's community service efforts. To make it easier for MSMEs to advertise their products, marketing kits in the shape of logos, business cards, posters, and other promotional media are created. A marketing kit is an effective instrument for initiating product promotion operations. The requirements research, planning, creation of marketing kits, and mentoring of MSMEs are all part of the community service stage.The marketing kit was created without a hitch owing to the proprietor of Sorai Steamboat n Grill's helpful cooperation. The number of Instagram followers grew, the brand was strengthened, and revenue increased as a result of this action.
PENGARUH PERPUTARAN PIUTANG TERHADAP TINGKAT LIKUIDITAS PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) TIRTA RAHARJA KABUPATEN BANDUNG Hernawati, Euis; Ikhsan, Sugiyanto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (523.001 KB) | DOI: 10.32670/fairvalue.v2i1.60

Abstract

This study aims to analyze the influence of receivable turnover on the level of liquidity at PDAM Tirta Raharja Bandung Regency. This research method using quantitative method. Data collection techniques used are observations and literature review. Data analysis techniques used are linier regression analysis, product moment correlation and coefficient of determination. Data analysis shows that the correlation coefficient of -0,716 which means the relationship between receivable turnover on the level of liquidity at PDAM Tirta Raharja Bandung Regency is strong, with R square are 51,26%.
THE EFFECT OF RAW MATERIAL PURCHASE COSTS AND LABOR COSTS ON OPERATIONAL PROFITS OF KEDAI SADJIWA BANTEN Adiansyah, Gressita Melani; Hernawati, Euis
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.557 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.530

Abstract

This research was employed using a quantitative method. The main objective of the researchis has a purpose to analyze the budget for purchasing raw materials and the budget for laboron operating profits at Kedai Sadjiwa. The data of the research were important informationsourced from companies and staff who work at Kedai Sadjiwa. The data comes fromcollection methods which on the job training, observations, and literature studies. The dataused is the financial report of Kedai Sadjiwa for the 2016-2020 period. The data is processedusing the IBM SPSS statistics subscription version 26.0. The data analysis were used are theclassical assumption test in the form of normality test, multicollinearity test,heteroscedasticity test, autocorrelation test, multiple linear regression analysis, coefficientof determination hypothesis test, f test and t test. The results of the research found thatsegmentally the cost of purchasing raw materials had a significant impact on operating profitwith a significance of 0.022 <0.05. Labor costs have a significant effect on operating profitwith a significance of 0.013 < 0.05. It is known that the raw material purchase budget andthe labor budget simultaneously have a significant impact on operating profit with asignificance of 0.026 < 0.05.
Pengaruh current ratio dan struktur modal terhadap return on equity Hernawati, Euis; Muthmainnah, Muthmainnah; Ikhsan, Sugiyanto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i4.2598

Abstract

A good company's capital structure has an influence on the entity's financial condition, which basically will also encourage the entity's ability to earn profits. This study aims to determine the effect of current ratio and capital structure as independent variables, both simultaneously and partially, on return on equity as the dependent variable. The object of this study is PT Unilever Indonesia's financial statements for the period 2015–2019. This empirical testing activity uses causal research through a quantitative approach. The data analysis used was multiple linear regression analysis, and the research sample technique used purposive sampling. The results and conclusions in the study obtained simultaneously indicate that the independent variables, namely current ratio and capital structure, have a significant influence on return on equity as the dependent variable. Meanwhile, partially based on the results of the empirical test, the results show that the current ratio does not have a significant effect on return on equity, while capital structure has a significant effect on return on equity.
Layanan Konseling Kelompok Melalui Teknik Desensitisasi Sistematis Untuk Mereduksi Kecemasan Siswa dalam Menghadapi Ujian Hernawati, Euis
Quanta : Jurnal Kajian Bimbingan dan Konseling dalam Pendidikan Vol. 7 No. 1 (2023): VOLUME 7, NUMBER 1 (2023): JANUARY-APRIL
Publisher : IKIP Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22460/q.v7i1p1-6.3395

Abstract

Tujuan dari penelitian ini adalah untuk mereduksi kecemasan dalam menghadapi ujian pada siswa SMP tingkat IX dengan pemberian layanan konseling kelompok melalui teknik desensitisasi sistematis.  Teknik desensitisasi sistematis termasuk teknik spesifik dengan pendekatan behavioristik yang menekankan bahwa semua perilaku neurotic adalah bentuk ekspresi dari kecemasan.  Melalui teknik desensitisasi sistematis siswa yang memiliki kecemasan dalam menghadapi ujian dapat tetap rileks dan tenang. Metode penelitian yang digunakan yakni PTBK (Penelitian Tindakan Bimbingan dan Konseling), dengan menggunakan model Spiral dari Stephen Kemmis, artinya setiap siklus dalam Penelitian tindakan menggambarkan suatu rangkaian langkah-langkah (a spiral of steps) tindakan yang terjadi secara berulang. Teknik pengambilan sampel yang digunakan yakni purposive sampling. Subjek penelitian yaitu 11 siswa SMP tingkat IX.  Hasil penelitian menunjukkan bahwa dari siklus 1 ke siklus 2 persentase siswa/konseli yang mengalami  kecemasan menurun sebesar 20,36%. Pada siklus 1 persentase siswa yang mengalami  kecemasan sebesar 71,9% dan pada siklus 2 sebesar 51,5%. Hal ini menunjukkan bahwa layanan konseling kelompok melalui desensitisasi sistematik dapat mereduksi kecemasan pada siswa/konseli. 
Edukasi Literasi Keuangan Bagi Anggota Karang Taruna di Komplek Griya Caraka Bandung Hernawati, Euis; Candra Fatihah, Dian; Warsiati, Wiwi; Dewi Pramanik, Nuniek; Nurdin, Jusuf
PADMA Vol 4 No 2 (2024): JURNAL PENGABDIAN KEPADA MASYARAKAT (PADMA)
Publisher : LPPM Politeknik Piksi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56689/padma.v4i2.1458

Abstract

This training aims to provide knowledge and insight to members of the youth organization in RW 05 Griya Caraka Complex, Cisaranten Endah Village, Arcamanik District, Bandung. The members of the youth organization are given provisions on how to manage finances and develop available funds so that they can increase and be utilized properly. The activity methods used are lecture and practice methods. The results of the activity show that members of the youth organization have a better understanding and knowledge of financial institutions and financial products and services, including features, benefits and risks related to financial products and services.
ANALISIS RASIO LAPORAN KEUANGAN DALAM MENGUKUR KINERJA KEUANGAN PERBANKAN DIGITAL DI INDONESIA Euis Hernawati; Jusuf Nurdin; Septian Hardiansyah
EKBIS (Ekonomi & Bisnis) Vol 12 No 2 (2024): Desember 2024
Publisher : POLITEKNIK PIKSI GANESHA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56689/ekbis.v12i2.1492

Abstract

Kemajuan teknologi telah memberikan pengaruh yang cukup besar terhadap perekonomian dunia, tidak terkecuali dalam bidang keuangan, Hal tersebut dibuktikan dengan hadirnya beberapa layanan keuangan digital, mulai dari E-Wallet, E-Money, Fintech Lending, M-Banking hingga Bank Digital. Bank Digital merupakan sebuah bank yang dalam kegiatannya menggunakan layanan perbankan elektronik yang bertujuan untuk mempermudah nasabah dalam melakukan transaksinya. Penelitian ini bertujuan untuk mengetahui bagaimana kinerja keuangan pada perbankan digital yang tercatat di BEI yaitu PT Bank Oke Indonesia Tbk (DNAR), PT Bank Amar Indonesia Tbk (AMAR), PT Bank Neo Commerce Tbk (BBYB) dan PT Bank Jago Tbk (ARTO). Dalam penelitian ini penulis menggunakan jenis penelitian deskriptif kuantitatif dengan pengujian data melalui analisis rasio keuangan bank yang terdiri dari Rasio Likuiditas, Rasio Solvabilitas, dan Ratio Rentabilitas terhadap laporan keuangan yang terdapat di www.idx.co.id . Berdasarkan analisis rasio keuangan bank yang dilakukan dapat diketahui bahwa jika dilihat dari ratio likuiditas dan ratio solvabilitas yang digunakan, maka Bank Jago Tbk (ARTO) merupakan Bank Digital paling sehat dibandingkan Bank Digital lainnya pada periode 2020-2022. Sedangkan jika dilihat dari ratio rentabilitas yang digunakan, maka Bank Oke Indonesia Tbk (DNAR) merupakan Bank Digital paling likuid dibandingkan Bank Digital lainnya pada periode 2020-2022. Kata Kunci : Bank Digital, Ratio Likuiditas, Ratio Solvabilitas, Ratio Rentabilitas
The Effect of Non-Performing Loans (NPL) and Operational Expenditure on Operational Income (BOPO) on Return on Assets (ROA) Hernawati, Euis; Warsiati, Wiwi; Pramanik, Nuniek Dewi
Dinasti International Journal of Digital Business Management Vol. 6 No. 1 (2024): Dinasti International Journal of Digital Business Management (December 2024 - J
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v6i1.4076

Abstract

This study aims to determine the effect of Non-Performing Loans (NPL) and Operational Expenditure on Operational Income (BOPO) on Return on Assets (ROA) at Bank Mandiri. The population in this study consists of the financial reports of Bank Mandiri listed on the Indonesia Stock Exchange (IDX) for the period 2016-2023. This research employs a quantitative approach, and the research design utilizes multiple linear regression analysis. The results indicate that the NPL and BOPO variables simultaneously affect ROA. Based on the t-test results, it can be concluded that the NPL variable does not have a significant partial effect on ROA, while the BOPO variable has a significant effect on ROA.
Co-Authors Aan Sukanah, Neng Abdussalaam, Falaah Adiansyah, Gressita Melani Adji, Widwi Handari Ai Nunung Amalia Nurrohmah Andini Kusdi Antini Anggi Amalia Putri Artira Nurwantira Avianti Sukaesih Azka Savvana, Fadhia Candra Fatihah, Dian Candra Mecca Sufyana David Ifanly Delviana, Rosa Dewi Pramanik, Nuniek Eki Dudi D Elsa Marselina Eri suparjan Fadhia Azka Savvana Fany Firmansyah Firmansyah, Fany Firmansyah, Iqbal Hani Hatimatunnisani Hilyatu Siti Sa’adah Hj. Ai Nunung Ika Rahman Ikhsan, Sugiyanto Iqbal Firmansyah Irda Sari Isabela, Elisa JUSUF NURDIN Jusuf Nurdin Kaminang, Senia Karlinda Karyadi Krismara, Linda Labib, Moh Mugni Lejau, Novendi Lukmanul Hakim Maemonah, Maemonah Marselina, Elsa Masdalifah, Raetih Tri Meliawati, Salma Moh Mugni Labib Muthmainnah Muthmainnah Muthmainnah Nugraha Hidayat, Gildan NUNIEK DEWI PRAMANIK NUNUNG, AI Nur Hasanah Nurdin, Jusuf Oktavia, Erni Putriana Dewi, Nazwa Raetih Tri Masdalifah Ratnanto Aditiarno Rini Suwartika Kusumadiarti Rini Tisnawati Rizal Fadia Al Fikri Rizky, Ardelia Astriany Rosa Delviana Salma Meliawati Sandy Ramadan Ismail Septia Isnaeni, Erin Septian Hardiansyah Silva Septriana Siti Aisyah, Astri Siti Insani Siti Susanti Siti Susanti, Siti Sonia Azizah Putri Solihah Sudrartono, Tiris SUGIYANTO Sugiyanto Ikhsan Sukaesih, Avianti Sulaeman, Putri Balqis Sumarsana, Wikanda Suparjan, Eri Syarah, Cicin Veranita, Mira Wahyuningsih, Novia Warsiati , Wiwi Warsiati, Wiwi Yendah Februarty Sinaga Yuda Syahidin Yuli Nugeti Amelia Yuliana Ritna Bara Yunengsih, Yuyun YUSUF, RAMAYANI Yuwita, Fitri