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All Journal Jurnal Ilmiah Mahasiswa FEB The International Journal of Accounting and Business Society JAE (Jurnal Akuntansi dan Ekonomi) DEVOSI
Rachmasari, Annisa
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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DESA BOJONG MURNI, MERAIH ASA MELALUI HARUMNYA MINYAK ATSIRI Haris, Helmi; Suarman Sudarsah, Agus; Muliya Puti, Ade; Ratna Ningsih, Sri; Septiani, Bunga; Aulia Rahmah, Widia; Akim, Restu; Hertiani, Euis; Rachmasari, Annisa
DEVOSI Vol 5 No 1 (2024): Devosi Jurnal Pengabdian Masyarakat
Publisher : LPPM Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/devosi.v5i1.8207

Abstract

The Sadar Tani Muda Forest Farmer Group is engaged in trigona honey bee cultivation and agriculture, especially seasonal crops in the form of vegetable commodities and essential oil source plants, namely nutmeg, cloves, ginger, and citronella commodities. The problem is the unavailability of essential oil processing technology to process the harvest of residents, how to manage the management of the distillation business and marketing of essential oils. The purpose of the Village Innovation Ambassador Programme is to introduce essential oil distillation technology, provide guidance on farm business management for cultivating and processing essential oils, find marketing links for the essential oils produced, and support the MBKM Campus Merdeka Belajar programme, especially KPI 2 = Students get off-campus experience, KPI 3 = Lecturers have off-campus activities, and KPI 5 = Lecturers' work results are used by the community. The method of implementing community service uses several methods, namely socialisation, counseling, training, coaching and mentoring to the young farmer conscious forest farmer group of Bojong Murni Village, Ciawi-Bogor Regency. The results of community service activities are in the form of increased knowledge and information about essential oil distillation in the Young Farmer Conscious Forest Farmer Group and increased awareness so that they can prepare themselves for the establishment of home industry scale essential oil distillation in the following year.
Analisis Pengaruh Struktur Kepemilikan Institusional, Keputusan Pendanaan, Keputusan Investasi Dan Kebijakan Deviden Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur di Bursa Efek Indonesia) Rachmasari, Annisa; Kaluge, David
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 4 No 1 (2019): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5452.713 KB) | DOI: 10.29407/jae.v4i1.12634

Abstract

This study aims to obtain empirical evidence about the structure of institutional ownership of funding decisions, investment decisions, dividend policies that have a positive effect on firm value. Dependent variable Corporate value is calculated using Tobin’s Q, the independent variable uses the institutional ownership structure, DER, investment decision, DPR. Population is a manufacturing company listed on the Indonesia Stock Exchange in 2017. Sampling used a purposive sampling method and obtained as many as 41 companies. This study used Wald's multiple linear regression method and moderate regression analysis. The results of the study indicate that the structure of institutional ownership, funding decisions, investment decisions, and dividend policies have a positive effect on firm value. Keywords: institutional ownership, funding decisions, investment decisions, dividend policy, company value
SISTEM PENGENDALIAN INTERN ATAS SISTEM PENGGAJIAN (Studi Kasus pada Perusahaan Daerah Air Minum Kota Malang) Rachmasari, Annisa
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan untuk mengetahui serta menganalisa penerapan sistem pengendalian intern (SPI) atas sistem penggajian pada Perusahaan Daerah Air Minum (PDAM) kota Malang. Penelitian dilakukan dengan menggunakan metode penelitian kualitatif deskriptif dengan pendekatan studi kasus. Data yang diperoleh dengan cara wawancara, pengamatan serta dokumentasi. Analisa  dilakukan berdasarkan Committee Of Sponsoring Organization (COSO) yaitu dengan cara analisa lingkungan pengendalian, perhitungan resiko, analisa aktivitas pengendalian, analisa informasi dan komunikasi, dan analisa pemantauan. PDAM kota Malang merupakan perusahaan yang bergerak dalam pendistribusian air bersih. Berdasarkan hasil penelitian, PDAM kota Malang telah menerapkan sistem pengendalian intern atas sistem penggajian, namun terdapat permasalahan yaitu tidak adanya dokumen dan prosedur yang seharusnya ditetapkan, sehingga  diperlukannya perbaikan agar kegiatan operasional perusahaan berjalan sesuai dengan tujuan perusahaan.Kata kunci : Sistem Pengendalian Intern, Penggajian, PDAM kota Malang
E-Wallet Usage Behavior: A Tam Approach And Success Model Rachmasari, Annisa
The International Journal of Accounting and Business Society Vol. 31 No. 2 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2023.31.2.694

Abstract

Purpose — This study was formulated to test and analyze the positive influence of the perception of usability, ease, satisfaction, and behavioral interest in using e-wallets. Design/methodology/approach—This research paradigm uses quantitative-type positivism with an exploratory approach. The population and sample were 363 respondents who were E-wallet users. Data analysis was using SEM-PLS. Findings —The results of this study succeeded in empirically proving that constructs in the TAM model (Davis et al., 1989) and satisfaction constructs (DeLone & McLean, 1992) can answer the behavioral problem of using e-wallets. In addition, this study can develop the concept of acceptance and success in using e-wallets, seen from the perspective of lecturers as e-wallet users. The development of the concept is carried out by testing the construct of perception of usefulness, perception of ease of use, behavioral interest, satisfaction, and actual use. Practical implications — In increasing the use of e-wallets, service providers and vendors must also consider and concentrate on building the ease of new services that will be issued. So that information technology, especially e-wallets, can be used or reached by all circles. Originality/value — This study seeks to combine the TAM Approach: Perceived Usefulness & Perceived ease of use, Behavior Intention, and Actual Use (Davis et al., 1989) with the Success Model: User Satisfaction (DeLone & McLean, 1992). Keywords — TAM Approach, Success Model. Paper type — Case study
Co-Authors Akim, Restu Aulia Rahmah, Widia David Kaluge Helmi Haris Hertiani, Euis Muliya Puti, Ade Ratna Ningsih, Sri Septiani, Bunga Suarman Sudarsah, Agus