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All Journal Akuisisi : Jurnal Akuntansi BALANCE Jurnal Akuntansi dan Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat ARSY : Jurnal Aplikasi Riset kepada Masyarakat Jurnal Media Ekonomi Jurnal Pengabdian UMKM Bina Bangsa International Journal of Business and Management Jurnal Cendekia Ilmiah
Sari, Meita Sekar
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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MARKETING DIGITAL DAN FOTO PRODUK DODOL MANGROVE HASIL OLAHAN KELOMPOK PKK DESA PAHAWANG Silvia, Dewi; Salma, Nur; Yulistina, Yulistina; Sari, Meita Sekar; WA, Shinta Merinda
Jurnal Pengabdian UMKM Vol. 3 No. 1 (2024): Januari
Publisher : Pusat Studi UMKM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jpu.v3i1.56

Abstract

Produk makanan olahan mangrove telah banyak dikelola oleh masyarakat pesisir. Akan tetapi Beberapa permasalahan yang dikemukan oleh ibu-ibu PKK Desa Pahawang, promosi yang mereka lakukan masih sangat terbatas dan cenderung dipasarkan hanya pada kenalan tertentu karena belum pahamnya dalam memasarkan produk melalui pemasaran online, belum paham cara promosi yang efektif dan belum memahami peluang promosi digital yang telah berkembang saat ini, selain itu juga ibu-ibu PKK Desa Pahawang belum mampu mengambil foto produk dengan baik dan menarik. Metode yang digunakan adalah penyuluhan dan tanyajawab. Diharapkan dengan pemahaman marketing digital dan Foto Produk yang baik, Kelompok PKK Desa Pahawang akan semakin mampu meningkatkan penjualan dan menambah pendapatan bagi Kelompok PKK Desa Pahawang.
The Effect of Working Capital and Operational Costs on Net Income in Automotive Companies and Components Listed on the Indonesia Stock Exchange (IDX) Salma, Nur; Sari, Meita Sekar; Silvia, Dewi; Ismawati, Ismawati
Bina Bangsa International Journal of Business and Management Vol. 2 No. 3 (2022): Bina Bangsa International Journal of Business and Management
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/bbijbm.v2i3.31

Abstract

The purpose of this study was to determine the effect of working capital variables and operational costs on net income. The independent variable used in this study is working capital and operational costs while the dependent variable used in this study is net income. The population in this study are automotive sector and component companies listed on the IDX. The number of samples is 30 financial report data. The method of determining the sample used is purpose sampling. The analytical tool used in this study is the multicollinearity test, and heteroscedasticity test. The statistical analysis used is multiple linear regression analysis, and hypothesis testing consisting of t test and f test and determination coefficient (R2). The results showed that the partial test results (t test) of the study stated the significance of working capital (0,006), and operational costs (0,000). And simultaneous results (f test) of the study state significance (0.001), which means simultaneously working capital and operational costs for net income. For R2 test 0.407, it means that 40.7% of net profit is influenced by working capital, and operational costs. While the rest is influenced by other variables outside of the variables used in this study
PENGARUH KEBIJAKAN MANAJEMEN KEUANGAN TERHADAP NILAI PERUSAHAAN SEKTOR PROPERTY Silvia, Dewi; Sari, Meita Sekar; Salma, Nur; Sari, Elina Mutia
Balance : Jurnal Akuntansi dan Bisnis Vol 7, No 2 (2022): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v7i2.5385

Abstract

Policy Funding decisions can be interpreted as decisions concerning the company's financial structure (financial structure). Dividend policy is the distribution of operating results or profits given to shareholders. This study aims to determine whether funding decisions and dividend policy have a simultaneous effect on firm value in the property sector listed on the Indonesia Stock Exchange. The type of data source used in this study is secondary data. librarians. The sampling procedure in this study was non-probability with purposive sampling technique. The method of analysis uses the classical assumption test, multiple linear regression analysis, hypothesis testing, Determinant Coefficient test. Based on the results of the analysis of funding decisions and dividend policy simultaneously and significantly affect the value of the company, partially funding decisions and dividend policy each affect the value of the company.
Variabel Mediasi Struktur Modal, Kebijakan Dividen, dan Keputusan Investasi Pada Nilai Perusahaan Terhadap IHSG Asriana, Tuning; Novalita, Novalita; Sari, Meita Sekar
Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i2.2420

Abstract

The population in this study is the Company of Subsector Retailing Listed on the Indonesia Stock Exchange (IDX) 2019-2022 period, which includes about 28 companies. The purposive sampling technique is the sampling method used in this study, and 10 companies were obtained. Path analysis is the data analysis method used in this study with the SPSS 23 version. The result showed that company value does not have a significant effect on capital structure, company value has a negative effect on dividend policy, company value has an effect on investment decisions, company value has an effect on the composite stock price index, capital structure has an effect on the composite stock price index, dividend policy has no effect on the composite stock price index, investment decisions have an effect on the composite stock price index, and capital structure, dividend policy, and investment decisions as mediating variables are not able to mediate the effect of company value on the composite stock price index
PENGARUH JANGKA WAKTU PINJAMAN DAN STATUS PEKERJAAN TERHADAP TINGKAT KELANCARAN PENGEMBALIAN KREDIT Sari, Meita Sekar; Akbar, Aidin
Jurnal Media Ekonomi (JURMEK) Vol 24 No 3 (2019): Jurnal Media Ekonomi (JURMEK) Desember
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurmek.v24i3.700

Abstract

Pegadaian Syariah is a State-Owned Enterprise (BUMN) that runs a pawnshop system in accordance with Islamic law. Financing / credit is the provision of money or equivalent bills, based on an agreement between a financial institution and another party that requires the financed party to return the money or bill after a certain period of time with compensation or profit sharing. Islamic pawnshops can provide financing / credit to customers. This study aims to analyze the Effect of Large Loans, Loan Duration, Job Status on the Level of Smooth Credit Returns at PT Pegadaian Syariah UPS Urip Sumoharjo. The data used in the study were secondary data with a population of 487 customers, and a sample of this study which included 56 customers at PT Pegadaian Syariah UPS Urip Sumoharjo. The analytical tools used are chi square and logistic regression. The results showed the smoothness of repayment of credit loans affected Loan Term, and job status. The results of the analysis of the two variables, namely Loan Period, and Employment Status have an influence on the rate of return on credit at PT Pegadaiain Syariah UPS Urip Sumoharjo. Sharia Pegadaiain parties are expected to pay attention to these variables in the analysis of lending.
Pengaruh Modal Kerja, Pendapatan Usaha, dan Biaya Operasional Terhadap Laba Bersih pada Perusahaan Jasa Sub Sektor Transportasi PT. Golden Sumatera Bandar Lampung Panjaitan, Yulistina; Sari, Meita Sekar; Anwar, Amelia
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 4: Juni 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i4.8787

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar pengaruh Modal Kerja, Pendapatan dan Biaya Operasional terhadap Laba Bersih pada perusahaan Jasa Subsektor Transportasi PT. Golden Sumatera. Jumlah sampel yang diambil sebanyak 36 laporan keuangan dan data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari data laporan keuangan PT. Golden Sumatera pada tahun 2020 - 2022 yang kemudian diolah dengan uji analisis linier berganda menggunakan SPSS Versi 21. Hasil penelitian ini menunjukkan bahwa Modal Kerja, Pendapatan Usaha dan Beban Usaha secara simultan berpengaruh signifikan terhadap Laba Bersih dan secara parsial Modal Kerja tidak berpengaruh signifikan terhadap laba bersih sedangkan Pendapatan Usaha dan Beban Usaha berpengaruh signifikan terhadap Laba Bersih PT. Golden Sumatera Bandar Lampung.
LITERASI AKUNTANSI DALAM PENGELOLAAN KEUANGAN UMKM Warisi, Darwin; Sari, Meita Sekar; Yapan, Ulfa Fitriyani
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 4 (2024): Volume 5 No. 4 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i4.32634

Abstract

Literasi akuntansi dibutuhkan oleh pelaku UMKM untuk mendukung pengelolaan keuangan usaha dan pada akhirnya memperoleh keunggulan daya saing. Literasi akuntansi dilakukan di Desa taman baru, untuk para pelaku UMKM. Literasi akuntansi dilengkapi dengan pelatihan dalam penyusunan laporan keuangan dan pemahaman atas siklus akuntansi UMKM. Hasil kegiatan pengabdian kepada masyarakat mendapatkan pemahaman akuntansi dan kesadaran pengelolaan keuangan meningkat dari sebelumnya.
Penguatan Kapasitas Literasi Kewirausahaan Bagi Generasi Muda Sari, Meita Sekar; Surya, Andi; Reny WA, Armalia; Surya, M. Renandi Ekatama; Desmon, Desmon; Masthuroh, Masthuroh; Kumalasari, Nety
ARSY : Jurnal Aplikasi Riset kepada Masyarakat Vol. 6 No. 3 (2025): ARSY : Jurnal Aplikasi Riset kepada Masyarakat
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/arsy.v6i3.1736

Abstract

Program Pengabdian kepada Masyarakat (PkM) ini difokuskan pada peningkatan literasi kewirausahaan siswa SMK Swadhipa Natar, Lampung Selatan. Program ini dilatar belakangi oleh rendahnya keterampilan hidup, kapasitas diri, dan kesiapan kerja lulusan, serta adanya kesenjangan antara kurikulum pendidikan kejuruan dengan tuntutan industri yang menyebabkan mayoritas siswa berorientasi sebagai pencari kerja. Tujuan kegiatan adalah untuk meningkatkan pemahaman dan keterampilan praktis kewirausahaan siswa, melatih kemampuan perancangan ide bisnis dan manajemen usaha, serta memperkuat peran guru sebagai pendamping. Metode yang digunakan bersifat partisipatif dan aplikatif, meliputi ceramah interaktif, workshop, diskusi kelompok, dan simulasi bisnis yang melibatkan 40 siswa dan 5 guru. Evaluasi melalui pre-test dan post-test menunjukkan peningkatan pemahaman yang signifikan sebesar 45%, dari nilai rata-rata 54,2 menjadi 78,6. Peserta berhasil menghasilkan beragam ide bisnis inovatif berbasis potensi lokal dan menunjukkan peningkatan motivasi berwirausaha. Secara keseluruhan, kegiatan ini terbukti efektif dalam membangun kapasitas kewirausahaan siswa serta menciptakan ekosistem kewirausahaan di lingkungan sekolah.
Pengaruh Good Corporate Governance dan Ukuran Perusahaan Terhadap Penghindaran Pajak pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Periode 2020–2023 Rista, Rara Ayu Anda; Novalita, Novalita; Sari, Meita Sekar; Alie, Maria Septijantini
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5679

Abstract

The aim of this research is to determine the effect of good corporate governance and company size on tax avoidance in property and real estate companies listed on the IDX for the 2020-2023 period. The sampling technique uses a purposive sampling technique with a multiple linear regression analysis approach. The data used in this research is secondary data obtained from financial reports of property and real estate companies for 2020-2023. The research results show that good corporate governance and company size partially influence tax avoidance. Independent commissioners have an effect on tax avoidance, audit committees have no effect on tax avoidance, company size has no effect on tax avoidance.
Co-Authors Akbar, Aidin Alie, Maria Septijantini Andi Surya, Andi Anwar, Amelia Asriana, Tuning Desmon, Desmon Ismawati Ismawati Ivanka, Annisa Maya Kumalasari, Nety Masthuroh, Masthuroh Novalita, Novalita Nur Salma, Nur Panjaitan, Yulistina Reny WA, Armalia Rista, Rara Ayu Anda Sari, Elina Mutia Silvia, Dewi Sugiyani, Sugiyani Surya, M. Renandi Ekatama WA, Shinta Merinda Warisi, Darwin Yapan, Ulfa Fitriyani Yulistina Yulistina