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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Global Accounting : Jurnal Akuntansi Gudang Jurnal Multidisiplin Ilmu International Journal of Economics, Accounting, and Management Cermin Dunia Kedokteran
Stevany
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as Stevany
Global Accounting Vol. 3 No. 1 (2024): Global Accounting : Jurnal Akuntansi
Publisher : Fakultas Bisnis

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Abstract

Selama periode 2019–2022, penelitian ini dilakukan agar mengevaluasi serta menganalisis akibat likuiditas, leverage, komite audit, reputasi KAP, serta ukuran perusahaan kepada penundaan audit. Peneliti menggunakan metode purposive sampling dan mendapatkan 15 bisnis selama empat tahun, menghasilkan 60 sampel total. Analisis data dilakukan dengan regresi linear berganda memanfaatkan program SPSS versi 26.  Penelitian ini nilai signifikan yang diperoleh secara parsial yaitu likuiditas dengan nilai sig. 0,049, leverage dengan nilai sig. 0,115, komite audit dengan nilai sig. 0,009, reputasi KAP dengan nilai sig. 0,261 dan ukuran perusahaan dengan nilai sig. 0,482, sedangkan secara simultan Likuiditas, Leverage, Komite Audit, Reputasi KAP, Ukuran Perusahaan, Audit Delay memperoleh hasil 0,000. Dengan demikian, dapat disimpulkan bahwa komite audit dan likuiditas mempunyai dampak yang substantial terhadap audit delay. Di sisi lain, likuiditas, leverage, komite audit, reputasi KAP, serta ukuran perusahaan mempunyai akibat yang substantial atas audit delay.
Analisis Penerapan Balanced Scorecard Terhadap Kinerja UMKM Putri Mandola; Stevany; Dodi Suryadi
Gudang Jurnal Multidisiplin Ilmu Vol. 3 No. 1 (2025): GJMI - JANUARI
Publisher : PT. Gudang Pustaka Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/gjmi.v3i1.1261

Abstract

Penelitian yang dilakukan pada sektor UMKM yang bertujuan untuk mengetahui seberapa kontribusi penerapan Balanced Scorecard (BSC) dengan menggunakan empat perspektif: keuangan, pelanggan, proses bisnis internal dan pembelajaran dan pertumbuhan. Manfaat dari penelitian ini adalah bahwa sktor UMKM memiliki strategi bisnis yang tepat dan program kerja yang dapat menghadapi perubahan tersebut, memungkinkan untuk mempertahankan dan memperluas bisnisnya di masa depan sesuai dengan visi dan misi. Dengan penelitian ini, penerapan BSC melalui empat perspektif dapat memberikan kontribusi signifikan terhadap kinerja perusahaan. Hal ini menunjukkan bahwa UMKM berorientasi terus menerus untuk mempertahankan kepuasan pelanggan, mendapatkan kepercayaan dari kualitas produk diikuti yang dengan dukungan mereka secara produktif dan berkomitmen, karyawan akan ma mpu memberikan produk / jasa dengan efisien, konsisten dan tepat waktu.
Penerapan Aplikasi Accurate Accounting Pada Pencatatan Akuntansi Dan Penyusunan Laporan Keuangan Pada UMKM Doyan Jagung Mozarella Padang Berta Agus Petra; Yudid Rahmad Illahi; Alvio Fadila; Stevany
Gudang Jurnal Multidisiplin Ilmu Vol. 2 No. 8 (2024): GJMI - AGUSTUS
Publisher : PT. Gudang Pustaka Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/gjmi.v2i8.750

Abstract

DOYAN JAGUNG MOZARELLA PADANG merupakan usaha bisnis kuliner kreatif yang sudah berkembang, oleh karna itu kami memilih DOYAN JAGUNG MOZARELLA PADANG usaha pengenalan ACCURATE ACCOUNTING sebagai aplikasi untuk mencatat laporan keuangan. Motif kami memperkenalkan ACURATE ACCOUNTING kepada bisnis DOYAN JAGUNG MOZARELLA agar laporan keuangan lebih terstruktur, jelas, akurat dan sistematis. Perkenalannya berupa manfaat menggunakan waktu, karna input datanya mudah dan cepat, serta output datanya otomatis. Bentuk kegiatan ini merupakan sosialisasi kepada owner DOYAN JAGUNG MOZARELLA dan juga merupakan pengabdian kami selaku mahasiswa akuntansi kepada masyarakat. Supaya masyrakat UMKM juga merasakan manfaat aplikasi yang kami pelajari, sehingga memudahkan mereka dalam mencatat laporan keuangan usahanya. Kegiatan ini diharapkan dapat membantu pencatatan transaksi DOYAN JAGUNG MOZARELLA lebih sistematis.
Determination of Financial Distress In Food and Beverage Subsector Companies Stevany; Dini Hariyanti; Jakaria
International Journal of Economics Accounting and Management Vol. 2 No. 2 (2025): IJEAM - July 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i2.1278

Abstract

This study aims to determine the influence of profitability, leverage, good corporate governance, gender diversity, political connections, and consumer protection policies on financial difficulties in food and beverage companies listed on the Indonesia Stock Exchange. The sample was collected using purposive sampling, with a total of 27 companies meeting the criteria during the research period. The analysis method used was panel data regression processed using EViews software. The results of this study indicate that profitability has a positive effect on financial distress, meaning that companies with high profits may face certain financial pressures that may be caused by large investments or aggressive expansion. Meanwhile, leverage, good corporate governance, and gender diversity were found to have a negative impact on financial distress, indicating that cautious financing structures, sound managerial practices, and diversity in leadership can reduce the likelihood of a company experiencing financial distress. On the other hand, political connections and consumer protection policies did not show a significant impact on companies' financial difficulties, suggesting that these external factors may not be the primary determinants of the financial condition of food and beverage companies. These findings are expected to contribute to academic literature and serve as considerations for management and stakeholders in making strategic decisions to avoid potential bankruptcy risks in the future.
Peran Citra Merek dalam Menjembatani Kualitas Layanan dengan Harapan Pasien: Hasil Penelitian Stevany; Mulyani, Erry Yudhya; Noerni, Noerni
Cermin Dunia Kedokteran Vol 51 No 11 (2024): Kedokteran Umum
Publisher : PT Kalbe Farma Tbk.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55175/cdk.v51i11.1243

Abstract

Patient expectations in the context of modern health services are defined as patient expectations regarding the availability of information, participation in decision-making, and overall service quality. The research aim is to analyze the influence of tangibility, empathy, reliability, responsiveness, and assurance on patient expectations intervened by hospital brand image. The selection used the accidental sampling technique of 200 respondents at emergency room patients using accidental sampling technique. This study employed quantitative methodology, focusing on associative causality through a cross-sectional framework. Data were gathered via questionnaires and analyzed using structural equation modeling—partial least squares (SEM-PLS). The findings suggested that patient expectations were shaped by tangibility, empathy, and responsiveness yet were unaffected by reliability and assurance, with brand image served only to mediate the impact of responsiveness on patient expectations. These outcomes offer insights for hospital administration on the importance of enhancing systems for facility upgrades, technological advancements, and the improvement of human resources through targeted training.
PENINGKATAN HASIL BELAJAR PESERTA DIDIK PADA PEMBELAJARAN PENDIDIKAN PANCASILA MENGGUNAKAN MODEL PROBLEM BASED LEARNING DI KELAS IV SDN 07 KUBANG PUTIAH KABUPATEN AGAM Stevany; Yesi Anita; Arwin; Leni Zahara
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 9 No. 4 (2024): Volume 09 No. 04 Desember 2024 In Press
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v9i4.22499

Abstract

This research is based on the results of observations in the field, namely the low learning outcomes of students due to a lack of learning activities that involve students because the learning process is still centered on the teacher, so that students passive during the learning process. This research aims to describe how to improve student learning outcomes in Pancasila education learning using the Problem Based Learning (PBL) model in Class 7V SDN 01 Kubang Putiah Agam Regency. This type of research is classroom action research (PTK) using qualitative and quantitative approaches. This research was carried out in two cycles, with research procedures consisting of planning, implementation, observation and reflection. The research data obtained is related to the learning outcomes of the Problem Based Learning model. Data collection techniques include tests and non-tests. The subjects of this research were class teachers as observers, researchers as practitioners or teachers, and 20 class IV students at SDN 07 Kubang Putiah Agam Regency. The research results showed that: First, the teaching module for cycle I obtained an average of 85,4% (B), increasing in cycle II to 95,8% (SB). Second, the results of the teacher aspect of learning in cycle I obtained an average of 82,14% (B), increasing in cycle II to 96,42% (SB). Third, the results of the implementation of learning aspects for students in cycle I obtained an average of 78,56% (C), increasing in cycle II to 92,85% (SB). Fourth, the learning outcomes of students in cycle I obtained an average of 73,5 (C), increasing in cycle II to 88 (B). Thus, it can be concluded that the Problem Based Learning (PBL) model can improve student learning outcomes in Pancasila education learning in class IV at SDN 07 Kubang Putiah Agam Regency.
Co-Authors Alvio Fadila Arwin Berta Agus Petra Dini Hariyanti Dodi Suryadi Erry Yudhya Mulyani Jakaria Jakaria Leni Zahara Noerni, Noerni Putri Mandola Yesi Anita Yudid Rahmad Illahi