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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) Empowerment : Jurnal Pengabdian Masyarakat Jurnal Riset Keuangan dan Akuntansi (JRKA) Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Aplikasi Akuntansi Proceeding of National Conference on Accounting & Finance EkoPreneur Jurnal Ekonomi Perjuangan (JUMPER) Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Journal of International Conference Proceedings JURNAL AKUNTANSI DAN BISNIS
Yeni Fitriani Somantri
Universitas Perjuangan Tasikmalaya
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PEMBERDAYAAN EKONOMI PEREMPUAN : STRATEGI PENENTUAN HARGA POKOK PRODUKSI DAN STRATEGI PROMOSI PADA INDUSTRI RUMAHAN Pratiwi, Laras; Somantri, Yeni Fitriani; Lestari, Suci Putri
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 4, No 2 (2021): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v4i2.366-371

Abstract

The development of micro-scale industries is able to provide a significant increase in the economic resilience of the community, but in fact it is not yet fully integrated with the micro-scale home industry players. This community service activity was held with the aim of empowering the economy of women, especially in the business sector of the Al-Mahabbah Foundation, Cimahi City, with the Khusi Cookies product brand. This activity is carried out into three stages, namely the planning stage, the business simulation stage and the evaluation stage. This activity is able to provide benefits for Khusi Cookies business players in the form of creating knowledge about calculating the cost of production and opening a mindset of expanding promotional strategies through social media.. (Times New Roman 10, 1 space, 1 paragraf).
PENDAMPINGAN PENENTUAN BIAYA PRODUKSI DAN HARGA JUAL PRODUK KERTAS DAUR ULANG PADA USAHA KREATIF SKALA MIKRO Gista Rismayani; Yeni Fitriani Somantri; Intan Rahayu; Setyo Wati; Uney Nurmaya; Osa Sri Azzahra; Silpa Fauziah; Wulan Herlina; Ernawati Ernawati; Erli Dwi Rizki
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 2 (2023): martabe : jurnal pengabdian kepada masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i2.469-475

Abstract

Pengabdian ini bertujuan untuk memberikan teknologi tepat tuna perhitungan harga pokok produksi dalam menentukan harga jual produk daur ulang dengan  bahan baku kertas yang telah di daur ulang dengan menggunakan metode full costing dan job order costing. Selain itu, pemberian edukasi pada generasi Z milenial mahasiswa fakultas ekonomi dan bisnis untuk lebih mencintai lingkungan dengan berkreasi secara ramah lingkungan, sehingga menciptakan karakter yang cageur, bageur, pinter, bener, tur singer dengan penerapan akuntansi biaya dan akuntansi lingkungan.  Metode pelaksanaan pada pengabdian ini adalah mengklasifikasikan BBB, BTKL, dan BOP pada hasil pembuatan kertas daur ulang dan hasil produk kertas daur ulang untuk menentukan HPP. Tahapan selanjutnya adalah menentukan harga jual dengan margin yang diinginkan oleh mitra pengabdian serta membandingkannya dengan harga pasar.
PENGARUH DER DAN EPS TERHADAP RETURN SAHAM PADA PERUSAHAAN FOOD AND BAVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Sutisna Arisandi; Gista Rismayani; Yeni Fitriani Somantri; Verra Rosyalia Widia Sofyan
Jurnal Akuntansi dan Bisnis (AKUNTANSI) Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1463

Abstract

The purpose of this research is to examine the relationship between influence of debt to equity ratio, earnings per share on stock returns. This thesis uses a quantitative approach with a sample of 10 companies from the food and beverage sector listed on the Indonesia Stock Exchange for the 2019-2023 period, taken using a purposive sampling technique. The data was collected over a 5 year period, resulting in a total of 50 financial reports being observed. Based on partial test results, the debt to equity ratio (X1) variable has a regression coefficient of 0.220 with an error rate of 5% (0.220>0.05), indicating that investment decisions have an insignificant effect on stock returns. The earnings per share variable (X2) has a regression coefficient of 0.707 with an error rate of 5% (0.707>0.05) indicating that earnings per share has no significant effect on stock.
Co-Authors Afifah Septiani Judin Erli Dwi Rizki Ernawati Ernawati Gista Rismayani Intan Rahayu Intan Rahayu Laras Pratiwi Laras Pratiwi Lestari, Suci Putri Osa Sri Azzahra Pratiwi, Laras Setyo Wati Silpa Fauziah Suci Nurtin Suci Putri Lestari Suci Putri Lestari Suganda, Fahmi Fauzan Suhaya, Virdha Firdaus Sundari, Yona Rida Sutisna Arisandi Ulfa Luthfia Nanda Ulfa Luthfia Nanda Uney Nurmaya Verra Rosyalia Widia Sofyan Wawan Sukmana Wulan Herlina