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PENGARUH KINERJA KEUANGAN TERHADAP SISTEM INFORMASI AKUNTANSI (SIA) PADA USAHA KECIL MENENGAH (UKM) DI BANDAR LAMPUNG Sari, Meita Sekar; Sugiyani, Sugiyani
Mabsya: Jurnal Manajemen Bisnis Syariah Vol 2 No 1 (2020): Mabsya: Jurnal Manajemen Bisnis Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/mabsya.v2i1.3769

"BPS-Statistics Indonesia, 2017: 23" State: economic development in Indonesia Small and Medium Enterprises (SMEs) are always described as a sector that has an important role. Described in Kompas.Com many Small and Medium Enterprises (SMEs) are developing at this time, that there are still a lot of Small and Medium Enterprises (SMEs) actors who do not realize the importance of neat financial records and bookkeeping, most of the Small and Medium Enterprises (SMEs) actors are still " blind "accounting. As a result, it is natural that many of them do not have a bookkeeping business that has the potential to grow. This type of research is quantitative with a collaborative research design. The population in this study are all small and medium businesses in Bandar Lampung, which have been recorded at the Central Statistics Agency (BPS) of Lampung province, amounting to 278 SMEs. Respondents obtained and used in this study were 55 SMEs. Analysis of the data used in this study is the classic assumption test and multiple regression analysis using the simultaneous test (Fcount test) and persial test (t test). The results showed that the output results can be seen that the calculated F value of 5020, when compared with the value of the table f of 2.40, then F count> F table then the Cash Ratio, Current Ratio, Return On Assets, Return On Equity, and Net Profit Margin together with the accounting information system is accepted, H0 is rejected. T Test results show that Cash Ratio, Current Ratio, Return On Equity (ROE), and Net Profit Margin significantly influence the Accounting Information System (AIS), while Return On Assets do not significantly influence the Accounting Information System (SIA). The results of multiple linear regression analysis showed the coefficient of determination (R Square) of 0.705 or 70.50% which means that changes that occur in the accounting information system (SIA) (Y) can be explained by the variable Cash Ratio, Current Ratio, ROA, ROE, and NPM (X1, X2, X3, X4, and X5) of 70.50%, and the remaining 29.50% is explained by other variables not proposed in this study.

Pengaruh Kinerja Keuangan terhadap Sistem Informasi Akuntansi (SIA) pada Usaha Kecil Menengah (UKM) di Bandar Lampung Sari, Meita Sekar; Sugiyani, Sugiyani
Mabsya: Jurnal Manajemen Bisnis Syariah Vol 2 No 1 (2020): Mabsya: Jurnal Manajemen Bisnis Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/mabsya.v2i1.3769

"BPS-Statistics Indonesia, 2017: 23" State: economic development in Indonesia Small and Medium Enterprises (SMEs) are always described as a sector that has an important role. Described in Kompas.Com many Small and Medium Enterprises (SMEs) are developing at this time, that there are still a lot of Small and Medium Enterprises (SMEs) actors who do not realize the importance of neat financial records and bookkeeping, most of the Small and Medium Enterprises (SMEs) actors are still " blind "accounting. As a result, it is natural that many of them do not have a bookkeeping business that has the potential to grow. This type of research is quantitative with a collaborative research design. The population in this study are all small and medium businesses in Bandar Lampung, which have been recorded at the Central Statistics Agency (BPS) of Lampung province, amounting to 278 SMEs. Respondents obtained and used in this study were 55 SMEs. Analysis of the data used in this study is the classic assumption test and multiple regression analysis using the simultaneous test (Fcount test) and persial test (t test). The results showed that the output results can be seen that the calculated F value of 5020, when compared with the value of the table f of 2.40, then F count> F table then the Cash Ratio, Current Ratio, Return On Assets, Return On Equity, and Net Profit Margin together with the accounting information system is accepted, H0 is rejected. T Test results show that Cash Ratio, Current Ratio, Return On Equity (ROE), and Net Profit Margin significantly influence the Accounting Information System (AIS), while Return On Assets do not significantly influence the Accounting Information System (SIA). The results of multiple linear regression analysis showed the coefficient of determination (R Square) of 0.705 or 70.50% which means that changes that occur in the accounting information system (SIA) (Y) can be explained by the variable Cash Ratio, Current Ratio, ROA, ROE, and NPM (X1, X2, X3, X4, and X5) of 70.50%, and the remaining 29.50% is explained by other variables not proposed in this study.

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

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

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

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

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

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

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

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.

PENINGKATAN PRODUK UKM MELALUI PELATIHAN PACKAGING Yulistina, Yulistina; Silvia, Dewi; Salma, Nur; Sari, Meita Sekar
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Volume 6 No. 1 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i1.40841

Kemasan produk berfungsi sebagai elemen branding, berfungsi sebagai identifikasi yang diberlakukan oleh pengusaha pada barang yang diproduksi. Kemasan sangat penting dan harus diperhatikan oleh setiap pelaku UMKM. Kemasan yang menarik tidak hanya memikat konsumen tetapi juga meningkatkan keberhasilan pasar produk. Teknik pengabdian masyarakat yang diterapkan adalah penyuluhan dan pelatihan. Pendekatan pelatihan berkaitan dengan proses peningkatan kemasan produk dengan memasukkan informasi produk yang relevan. Dapat disimpulkan bahwa kegiatan pengabdian masyarakat yang dilakukan selaras dengan tuntutan masyarakat desa Pinang Jaya. Kesesuaian materi yang diberikan diharapkan dapat bertahan untuk inisiatif pengabdian masyarakat yang berkepanjangan, sehingga memastikan keberlanjutan untuk meningkatkan potensi saat ini, menambah produk, dan meningkatkan omzet penjualan UMKM di desa Pinang Jaya.

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