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The Determinant of Market-Based Performance: Evidence from Manufacturing Companies in Indonesia Tikasari, Nopi; Surjandari, Dwi Asih
Mediterranean Journal of Social Sciences Vol. 11 No. 6 (2020): November 2020
Publisher : Richtmann Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36941/mjss-2020-0060

Abstract

The research aims to explore the determinant of firm’s market-based performance in Indonesia manufacturing companies, listed in Indonesia Stock Exchange between 2014 to 2019. The proxies used in this research are Return on Equity (ROE), Leverage, Earning per Share (EPS), Growth, Liquidity (Liquid) and Non-Debt Tax Shield (NDTS). The sampling method employs purposive sampling while the analysis is performed using E-views version 11. The result indicates that in partial, Leverage is negatively significant affect to Firm Performance while the other measured variables, namely Return on Equity, Leverage, Earning Per Share, Liquidity and Non-Debt Tax Shield, prove to be insignificant affect to firm performance. All variables simultaneously affect strongly on Firm Performance. This research implies that the management of the firm should observe Return on Equity (ROE), Leverage, Earning- per Share (EPS), Growth, Liquidity (Liquid) and Non-Debt Tax Shield (NDTS) closely in developing their strategy for better firm performance.
Analisis Kinerja Keuangan Terhadap Return Saham Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2012–2023" Tikasari, Nopi; Arreski, Dwi Fitra
Innovative: Journal Of Social Science Research Vol. 4 No. 6 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i6.16339

Abstract

This study aims to examine the effect of financial performance on stock returns of mining companies listed on the Indonesia Stock Exchange during the period 2012–2023. The research sample was selected using purposive sampling techniques based on specific criteria, resulting in 144 samples from 12 mining companies. Data analysis was conducted using panel regression with the help of Microsoft Excel and Eviews 12 software. The independent variables used in this study include Current Ratio, Debt to Equity Ratio, Net Profit Margin, and Earnings Per Share, while the dependent variable is Stock Return. The analysis results show that: (1) Current Ratio does not have a significant effect on Stock Return; (2) Debt to Equity Ratio does not have a significant effect on Stock Return; (3) Earnings Per Share does not have a significant effect on Stock Return; and (4) Net Profit Margin has a positive and significant effect on Stock Return. Further research is recommended to include additional variables and extend the research period to obtain more comprehensive results.
Peningkatan Nilai Tambah UMKM Catering Melalui Pelatihan Garnish Pada Produk Tumpeng Tikasari, Nopi; Arreski, Dwi Fitra; W, Ria Ekanindya; Kamela, Hurian
Journal Of Human And Education (JAHE) Vol. 4 No. 6 (2024): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i6.1763

Abstract

This community service (PkM) activity aims to increase the competitiveness of Micro, Small and Medium Enterprises (MSMEs) in the catering sector through training in making garnishes for tumpeng products. Attractive and aesthetic garnishes can add value to tumpeng products, attracting consumer attention and increasing sales. This training was designed using a participatory method, which involved imposing garnish-making techniques, direct practice, and evaluating participants' results. After participating in this activity, it is hoped that the MSME catering participants can apply creative garnishing techniques to their tumpeng products, thereby improving the quality of the product's appearance. Participants are also expected to have a deeper understanding of the importance of product visualization in increasing attractiveness and sales. The expected output from this PkM activity is that there will be an increase in the skills of the assisted MSMEs in making garnishes, an increase in the aesthetic value of tumpeng products, and an increase in product sales volume. Apart from that, this training can contribute to developing the local economy by increasing the competitiveness of MSMEs in the market.
Pengolahan Sampah Plastik Menjadi Bunga Hias Sebagai Strategi Edukasi Lingkungan dan Pencegahan DBD di Komunitas Jumantik, Kelurahan Palmeriam, Jakarta Tikasari, Nopi; Arreski, Dwi Fitra; Kamela, Hurian; Sari, Sari; Ramdayani, Syofia Sofatunisa; Khotimah, Nurul
Jurnal Dehasen Untuk Negeri Vol 4 No 2 (2025): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdun.v4i2.8781

Abstract

ABSTRAK Permasalahan sampah plastik di wilayah perkotaan seperti Jakarta terus meningkat seiring dengan pertumbuhan jumlah penduduk dan pola konsumsi masyarakat. Jika tidak dikelola dengan baik, sampah plastik dapat mencemari lingkungan, menjadi tempat berkembang biaknya nyamuk Aedes aegypti, serta berkontribusi terhadap penyebaran penyakit seperti Demam Berdarah (DBD). Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kesadaran dan keterampilan ibu-ibu Komunitas Jumantik Kelurahan Palmeriam, Jakarta, dalam mengelola sampah plastik menjadi kerajinan tangan berupa bunga hias. Metode yang digunakan meliputi sosialisasi, pelatihan teknis, dan evaluasi. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan peserta tentang bahaya sampah plastik, serta kemampuan mereka dalam menghasilkan berbagai jenis bunga dari plastik bekas, seperti bunga mawar, bunga anggrek, dan bunga lili. Selain memberikan dampak positif bagi lingkungan, kegiatan ini juga membuka peluang ekonomi kreatif bagi masyarakat sekitar. Kegiatan ini terbukti mampu memadukan pendidikan lingkungan, kesehatan masyarakat, dan pemberdayaan ekonomi berbasis masyarakat
Analysis Of Factors Affecting Interest In Using The Epuskesmas Application As A Revenue Information System At Puskesmas Mojokerto District Yulianti, Sri; Tikasari, Nopi
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 2 (2025): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i2.8563

Abstract

This study aims to explore the determinants that influence employees' interest in utilising the ePuskesmas application as a revenue information system within the Mojokerto District Health Centre. The application was developed to support digitisation in recording and reporting health service revenue administration. This study used quantitative methods through a survey involving 81 respondents from 27 Puskesmas, including administrative officers, cashiers, treasurers, and accountants. A total of 70 usable questionnaires were analysed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) approach with the help of SmartPLS software. The results of the analysis show that performance expectations, perceived ease of use, and availability of infrastructure support have a significant and positive influence on interest in using the application. In contrast, social influence factors do not have a significant impact. The R² value of 0.754 indicates that the model can explain 75.4% of the variability in usage interest. These findings highlight the importance of ease of use, operational effectiveness, and infrastructure support in strengthening the implementation of digital technology in primary healthcare facilities.
PENERAPAN PSAK NO. 46 DALAM AKUNTANSI PAJAK UNTUK MENINGKATKAN KEPATUHAN PELAPORAN SPT TAHUNAN Sinaga, Debora Winda; Tikasari, Nopi
Jurnal Manajemen dan Bisnis Vol 5, No 1 (2025)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jmb.v5i1.5884

Abstract

ABSTRACT This study aims to evaluate the impact of the implementation of PSAK No. 46 on tax accounting practices at PT Bank Rakyat Indonesia (BRI) and how its application influences compliance with Annual Tax Return (SPT) reporting. PSAK No. 46 regulates the recognition of income tax and provides guidance for companies to manage tax obligations more efficiently. This research uses a qualitative case study approach by analyzing BRI’s financial statements from 2021 to 2023. The results show that the application of PSAK No. 46 contributes to improving transparency and accuracy in tax reporting, leading to better tax compliance. The increase in Deferred Tax Assets, Income Tax Expense, and higher Tax Payments in 2023 reflects the company’s efficiency and compliance with tax regulations. This study also highlights the challenges faced by companies in implementing PSAK No. 46, and how digital technology can enhance the effectiveness of tax reporting. Based on these findings, this study recommends that companies strengthen training related to PSAK No. 46 and utilize technology in the taxation process to support better tax compliance in the future.Keywords: Tax Accounting, PSAK No. 46, Deferred Tax Assets, Tax Compliance, Annual Tax Return.