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All Journal Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Media Ilmiah Akuntansi Jurnal Manajemen Bisnis
Herninta, Tiwi
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

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PENGUNGKAPAN CORPORATE INTERNET REPORTING PADA PERUSAHAAN YANG TERDAFTAR DI BEI SERTA FAKTOR-FAKTOR YANG MEMPENGARUHINYA Herninta, Tiwi
ESENSI: Jurnal Manajemen Bisnis Vol. 25 Issue. 3 (2022)
Publisher : Institut Bisnis Nusantara

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Abstract

Penelitian ini bertujuan untuk melihat pengaruh kepemilikan institusional (KI), profitabilitas (ROA), leverage (DER) dan ukuran perusahaan (Ln Total Asset) terhadap tingkat pengungkapan corporate internet reporting yang diukur dengan internet disclosure index. Hasil penelitian ini menunjukkan bahwa variabel independen yang berpengaruh signifikan terhadap tingkat pengungkapan corporate internet reporting yang diukur dengan internet disclosure index adalah profitabilitas yang diproksikan dengan Return on Asset (ROA) dengan arah positif, leverage yang diproksikan dengan Debt to Equity Ratio (DER) dengan arah positif serta ukuran perusahaan yang diproksikan dengan Ln Total Asset dengan arah positif. Sementara variable independen yang tidak berpengaruh signifikan terhadap variable dependen adalah kepemilikan institusional.
DAMPAK PANDEMI COVID-19 TERHADAP HARGA SAHAM PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK Herninta, Tiwi; Rahayu, Rini Arfiani
ESENSI: Jurnal Manajemen Bisnis Vol. 24 Issue 1 (2021)
Publisher : Institut Bisnis Nusantara

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Abstract

Penelitian ini dilakukan untuk mengetahui reaksi dan perubahan harga saham sebelum dan setelah kasus positif Covid-19 pertama diumumkan di Indonesia pada perusahaan sektor industri barang konsumsi berikut sub sektor di dalamnya atas perusahaan yang terdaftar di Bursa Efek Indonesia. Periode pengamatan dilakukan selama 6 bulan sebelum dan 6 bulan setelah peristiwa. Dalam penelitian ini menggunakan metode deskriptif dengan pendekatan kuantitatif. Pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling dengan jumlah 52 perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa terdapat perbedaan harga saham perusahaan sektor industri barang konsumsi sebelum dan setelah kasus positif Covid-19 pertama diumumkan di Indonesia. Namun jika dilihat ke sub sektornya, tidak semua harga saham di sub sektor yang ada pada sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia mengalami perbedaan atau perubahan setelah diumumkannya kasus positif Covid-19 di Indonesia. Sub sektor yang mengalami perbedaan atau perubahan harga saham sangat signifikan adalah sub sektor makanan dan minuman, sub sektor rokok, sub sektor kosmetik dan barang keperluan rumah tangga, dan sub sektor peralatan rumah tangga. Sedangkan sub sektor yang tidak mengalami perbedaan atau perubahan signifikan atas harga sahamnya adalah sub sektor farmasi dan sub sektor lainnya.
Determinasi Profitabilitas Perusahaan: Analisis Pengaruh Pertumbuhan Penjualan, Leverage, Dan Ukuran Perusahaan Pada Sektor Consumer Non Cyclical Napitupulu, Meris; Herninta, Tiwi
Media Ilmiah Akuntansi Vol. 13 No. 1 (2025): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v13i1.66

Abstract

This study aims to analyze the influence of sales growth, leverage, and firm size on corporate profitability in the Consumer Non Cyclicals sector listed on the Indonesia Stock Exchange (BEI) during the period 2019–2023. The method used was associative research with a quantitative approach. Purposive sampling was applied to select 34 companies, resulting in 170 observations. Data analysis utilized descriptive statistics and panel data regression. The result of the simultaneous test (F-test) indicates that the independent variables collectively and significantly influence profitability. However, partially, the results show that Sales Growth does not have a significant influence on Profitability (Prob. 0.6197). Conversely, Leverage has a significant negative influence on Profitability (Prob. 0.0001). Furthermore, Firm Size has a significant positive influence on Profitability (Prob. 0.0038). High leverage leads to higher interest burdens, which reduces profit. Large firms (high total assets) are often able to enhance productivity and revenue, thereby increasing profitability.
EDUCATION ON CASH PLANNING AND RECORDING FOR MSMES IN KALI TENGAH VILLAGE, TENGAH TANI SUBDISTRICT, CIREBON REGENCY Fujianti, Lailah; Kariyani, Etika; Herninta, Tiwi; Indupurnahayu, Indupurnahayu; Purwanti, Ari
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 1 (2024): MARET
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i1.2265

Abstract

The purpose of this service is to help solve MSME problems related to planning and recording business finances / cash. The service in Kali Tengah Village, Tengah Tani District, Cirebon Regency was carried out on Saturday, July 15, 2023. The service was carried out in the form of education to MSMEs, which was attended by 30 actors consisting of batik, processed food, trade and confectionery MSMEs. The results of the service evaluation showed an increase in knowledge in planning and recording cash before and after education.
: English Language Herianti, Eva; Marundha, Amor; Nugrahanti, Trinandari Prasetya; Tarigan, Krisnawati; Herninta, Tiwi; Veny, Veny
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 3 (2024): SEPTEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i3.2420

Abstract

Effective financial management is crucial for Micro, Small, and Medium Enterprises (MSMEs) to accurately determine business profits and losses and conduct thorough evaluations for strategic decision-making. Many MSMEs struggle with suboptimal financial management due to a limited understanding of accounting principles, financial reporting, planning, and budgeting. To address these challenges, a community service team organized an event titled “Financial Management Education for MSMEs as a Tool to Determine Business Profit and Loss.” Held on June 29, 2024, in Kadudampit Subdistrict, Sukabumi Regency, the event engaged 30 MSME participants from Gede Pangrango Village, Sukamaju Village, and Kadudampit Village. The program included field observations, obtaining necessary permits, and the event execution. Participants underwent a pre-test to assess their initial knowledge, followed by a detailed instructional phase featuring presentations, discussions, and Q&A sessions. Topics covered included fundamental accounting principles, financial reporting, cost of production, pricing strategies, and break-even analysis. The event concluded with a post-test to evaluate knowledge improvements. Results indicated a significant enhancement in participants' understanding of financial management, likely aiding their business development and growth.
Co-Authors Ari Purwanti Eva Herianti Fujianti, Lailah Indupurnahayu Kariyani, Etika Marundha, Amor Napitupulu, Meris Rahayu, Rini Arfiani Tarigan, Krisnawati Trinandari Prasetya Nugrahanti Veny, Veny