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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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Optimalisasi Laporan Penjualan Melalui Pelatihan Microsoft Excel Pada Bumdes Karya Maju Cemerlang Desa Apung Kecamatan Tanjung Selor Kabupaten Bulungan Eri suparjan; Yuliana Ritna Bara; David Ifanly; Silva Septriana; Euis Hernawati; Dian Candra Fatihah; Candra Mecca Sufyana; Wiwi Warsiati
Journal on Education Vol 7 No 1 (2024): Journal on Education: Volume 7 Nomor 1 Tahun 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v7i1.7126

Abstract

In an effort to achieve the welfare of village communities, BUMDes carries out its activities in accordance with the business potential that exists in the village. Village-Owned Enterprises (BUMDes) as business entities whose capital is wholly or largely owned by the Village have the obligation to manage assets, services and other businesses for the greatest welfare of the village community. One of the information needed by BUMDes is the presentation of financial information related to sales reports. One of the problems with recording sales is that it is still done manually, which is prone to recording errors which can make it difficult to calculate sales, this can disrupt BUMDes operations. Optimizing accurate sales reports using Microsoft Excel is the right choice, using this application will make the sales recording process more efficient and accurate. Microsoft Excel's various features, such as formulas and functions, make calculations easy and present sales reports in a neat and organized manner. So that recording errors can be reduced, operational efficiency can be achieved, and data reliability can be increased.
Pengaruh Kualitas Pelayanan Terhadap Kepuasan Nasabah Kredit Pada Bank BJB KCP Gedebage Ai Nunung; Dian Candra Fatihah; Euis Hernawati; Fadhia Azka Savvana
Journal of Economics and Business UBS Vol. 12 No. 2 (2023): Regular Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i2.176

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh kualitas pelayanan terhadap kepuasan nasabah kredit pada Bank BJB KCP Gedebage. Metode yang digunakan yaitu metode deskriptif verifikatif dengan pendekatan kuantitatif serta pengumpulan data melalui studi lapangan, kuesioner, dan studi pustaka. Berdasarkan hasil penelitian diperoleh nilai koefisienkorelasi sebesar 0,828 yang menyatakan bahwa kualitas pelayanan terhadap kepuasan nasabah kredit Bank BJB dikategorikan sangat kuat karena berada pada rentang 0,80 – 1,000. Hasil uji hipotesis t menunjukkan besarnya t hitung terhadap t tabel (9,888 > 0,288) yang berarti terdapat pengaruh antara kualitas pelayanan terhadap kepuasan nasabah kredit pada Bank BJB KCPGedebage. Berdasarkan hasil perhitungan koefisien determinasi diperoleh R square sebesar 68,5% memiliki arti bahwa kepuasan nasabah kredit pada Bank BJB KCP Gedebage dipengaruhi oleh kualitas pelayanan sebesar 68,5%. Hambatan yang terjadi adalah kurangnya sosialisasi dari pihak Bank mengenai produk kredit sehingga kurangnya informasi yang didapat oleh debitur. Serta pelayanan yang diberikan Bank kurang cepat dan efisien mengenai permintaan nasabah. Solusi yang disarankan adalah sudah seharusnya karyawan Bank mempelajari serta memahami produk yang tersedia, agar nasabah mendapatkan informasi secaralengkap dan jelas. Serta karyawan Bank harus sering mengikuti pelatihan-pelatihan seperti pelatihan pelayanan prima, agar dapatmemberikan pelayanan yang terbaik kepada nasabah.
Perancangan Sistem Informasi Akuntansi Pencairan Dana Belanja Barang dan Jasa Berbasis WEB di Kecamatan Cangkuang Marselina, Elsa; Hernawati, Euis
JURSIMA Vol 9 No 2 (2021): Jursima Vol. 9 No. 2, Agustus Tahun 2021
Publisher : INSTITUT TEKNOLOGI DAN BISNIS INDOBARU NASIONAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47024/js.v9i2.270

Abstract

Abstrak Sistem Informasi Akuntansi (SIA) yaitu sebuah sistem yang melakukan kegiatan pencatatan, pengisian formulir, serta pelaporan dengan susunan tertentu yang menghasilkan informasi keuangan yang dibutuhkan perusahaan. Untuk membuat biaya produksi dapat lebih efektif dan efisien dibutuhkan sebuah informasi yang tepat dan akurat dalam sistem informasi akuntasi. Tujuan dari penelitian ini adalah untuk merubah proses pencatatan manual dengan menggunakan aplikasi yang bernama aplikasi Web menggunakan PHP MYSQL, penelitian ini akan menghasilkan sebuah aplikasi yang akan berguna bagi petugas kecamatan agar dapat mengurangi resiko kesalahan pembukuan pencairan anggaran belanja barang dan jasa, juga dapat memudahkan pegawai dalam bekerja. Kata Kunci : Sistem Informasi Akuntansi (SIA), Web, PHP MYSQL, Pencairan Dana Belanja Barang dan Jasa.
The Effect of Leverage and Company Size on Profitability at PT. Mayora Indah Putriana Dewi, Nazwa; Hernawati, Euis
International Journal of Management and Business Vol. 2 No. 4 (2025): October
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

This research aims to examine the influence of leverage and firm size on the profitability of PT. Mayora Indah Tbk. The study utilized a quantitative methodology, incorporating multiple linear regression analysis as a key component of its framework. We measured the leverage variable using the Debt-to-Equity Ratio (DER) and evaluated the firm size variable using the natural logarithm of total assets (Ln total assets). This research was conducted at  PT. Mayora Indah Tbk, employing the annual financial statements accessible on the IDX for the timeframe of 2020-2024. The findings of this study demonstrate that leverage exerts a positive and significant impact on profitability. This work suggests that a rise in leverage is associated with an increase in profitability, while a reduction in leverage corresponds to a decline in profitability; meanwhile, firm size appears to have no impact on profitability. This evidence suggests that the size of the company will not affect its profitability. The analysis examines how indebtedness and organizational scale concurrently impact the financial performance of PT. Mayora Indah Tbk. The leadership at PT. Mayora Indah Tbk should focus on the management of leverage to maintain and improve the company's profitability, as simple expansion does not ensure enhanced profitability without adequate efficiency and a well-conceived business strategy.
The Impact of Current Ratio and Asset Composition on The Capital Structure of PT. Mustika Ratu Tbk Isabela, Elisa; Hernawati, Euis
International Journal of Management and Business Vol. 2 No. 4 (2025): October
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

This research aims to examine the influence of the current ratio and asset composition on the capital structure of PT. Mustika Ratu Tbk during the timeframe from 2019 to 2023. This research employs a quantitative approach, specifically utilizing multiple linear regression analysis. This research utilized secondary data sourced from the annual reports of PT. Mustika Ratu Tbk, which has been publicly listed on the IDX from 2019 to 2023. The research data was collected via documentation methods, employing the resources available on www.idx.co.id and the official website of PT. Mustika Ratu Tbk. The findings of this study indicate that the current ratio variable does not influence the capital structure of PT. Mustika Ratu Tbk; the analysis demonstrates that the current ratio level has no significant effect on the capital structure. The asset structure variable positively influences the capital structure of PT. Mustika Ratu Tbk, indicating that an increase in the asset structure value leads to an enhancement in the capital structure. Consequently, neither the current ratio nor the asset composition exerts an influence on the capital structure of PT. Mustika Ratu Tbk. Therefore, it is prudent for investors to consider supplementary indicators beyond the current ratio and asset structure that may contribute to the enhancement of long-term profitability
The Effect of Profitability and Liquidity on The Company's Value at PT. Indosat Tbk Septia Isnaeni, Erin; Hernawati, Euis
International Journal of Management and Business Vol. 2 No. 4 (2025): October
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

This study examines the influence of profitability and liquidity on the valuation of PT. Indosat Tbk. This research employs a quantitative methodology utilizing multiple linear regression analysis methodologies. We assess the company's valuation by comparing its price to book value, evaluate profitability by return on equity, and study liquidity through the current ratio. This study was performed at PT. Indosat Tbk, utilizing annual financial statements available on the IDX for the period from 2020 to 2024. The study's findings indicate that the profitability variable exerts a positive and considerable influence on the company's value, leading investors to prioritize more lucrative long-term factors. Conversely, the liquidity variable does not influence the company's value, signifying that variations in liquidity do not affect it. Profitability and liquidity concurrently exert a substantial impact on the company's value in PT. Organizations should prioritize methods that enhance profitability, including market expansion, product innovation, and cost efficiency, to increase their value.
The Impact of Liquidity and Leverage on Return on Investment (Roi) in Consumer Goods Firms Listed on The Indonesia Stock Exchange From 2021 to 2024 Hakim, Lukmanul; Hernawati, Euis
International Journal of Management and Business Vol. 2 No. 4 (2025): October
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

This study seeks to examine the impact of liquidity and leverage on return on investment (ROI) in consumer products companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. The study utilizes a quantitative methodology, including an associative design. Samples were chosen using purposive sampling, focusing on active enterprises that regularly publish yearly financial statements and supply comprehensive ratio data. The data were examined with multiple linear regression utilizing JASP statistical software. The findings demonstrate that both liquidity and leverage concurrently exert a substantial influence on ROI. Leverage exerts a favorable and considerable influence on ROI; however, liquidity does not have a meaningful impact. The adjusted coefficient of determination (adjusted R²) of 26.3% indicates that the variance in ROI can be elucidated by the two independent variables. These data indicate that effective debt management has a greater impact on investment return performance than the company's liquidity status.
The Impact of Earnings Per Share (EPS) and Net Profit Margin (NPM) on The Stock Price of PT Astra Agro Lestari Tbk Hilyatu Siti Sa’adah; Hernawati, Euis
International Journal of Management and Business Vol. 2 No. 4 (2025): October
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

This research explores the impact of Earnings Per Share (EPS) and Net Profit Margin (NPM) on the share price of PT. Astra Agro Lestari Tbk over the period from 2020 to 2024. This research utilises a quantitative approach, incorporating multiple linear regression analyses as a key component of the methodology. This research identifies earnings per share (X1) and net profit margins (X2) as independent variables, whereas stock price (Y) is categorised as the dependent variable. This research employs secondary data derived from the annual financial report of PT. Astra Agro Lestari Tbk, a publicly listed corporation on the IDX. The information was acquired through an exploration of the company's official website and www.idx.co.id. The research outcomes indicated that the Earnings Per Share (EPS) variable exerted no impact on the share price of PT. Astra Agro Lestari Tbk; variations in EPS, regardless of being positive or negative, did not affect the fluctuations in stock price. The Net Profit Margin (NPM) variable exerts a direct influence on the stock price of PT. Astra Agro Lestari Tbk; an elevation in NPM is associated with an increase in the value of the stock price. The Earnings Per Share (EPS) and Net Profit Margin (NPM) concurrently influence the share price of PT. Astra Agro Lestari Tbk.
The Study Examines The Impact of Dividends on The Cash Flows of PT. Central Bank Asia From 2019 to 2023 Aan Sukanah, Neng; Hernawati, Euis
International Journal of Management and Business Vol. 1 No. 3 (2024): July
Publisher : International Research & Development for Human Beings (IRDH)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64515/ijmb.v1i3.37

Abstract

The author uses a quantitative method, specifically SPSS version 29 with the Pearson Product Moment method, to determine the impact of dividends on the cash flow of Central Bank Asia. The results indicate a significant correlation between dividends and cash flows, with a significance level of 0.030 above 0.05. The size of the influence between dividends and cash flows is 83.6%. The T-Test results indicate that Thitung 3,907 surpasses Table 3,182, implying that the independent variable influences the dependent variable, specifically the dividend's impact on the cash flow, thereby validating the author's hypothesis.
The Impact of Return on Equity (ROE) and Earnings Per Share (EPS) on The Stock Price At PT. Ultrajaya Milk Industry and Trading Company, Tbk. Amalia Nurrohmah; Euis Hernawati
International Journal of Management and Business Vol. 1 No. 3 (2024): July
Publisher : International Research & Development for Human Beings (IRDH)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64515/ijmb.v1i3.39

Abstract

The aim of this research is to evaluate the impact of return on equity (ROE) and earnings per share (EPS) on the stock price of PT. Ultrajaya Milk Industry and Trading Company, Tbk. This study employs a quantitative methodology. The analysis utilizes secondary data sourced from the company's annual financial reports, specifically focusing on metrics such as return on equity, earnings per share, and stock price over the period spanning from 2017 to 2023. The research included traditional assumption testing and double linear analysis as data analysis methodologies. The findings of this research indicate that the variables return on equity (ROE) and earnings per share (EPS) have a concurrent and substantial impact on the stock price.
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