Garuda - Garba Rujukan Digital

PELATIHAN DAN PENDAMPINGAN MANAJEMEN USAHA KECIL DAN MENENGAH DI LINGKUNGAN KELURAHAN PANINGGILAN UTARA, KECAMATAN CILEDUG KOTA TANGERANG Septyanto, Dihin; Hendrani, Ai
Jurnal Pengabdian Masyarakat AbdiMas Vol 3, No 2 (2017): Jurnal Pengabdian Masyarakat ABDIMAS
Publisher : Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/abd.v3i2.1751

AbstractNorth Paninggilan Subdistrict Ciledug District Tangerang City is an area that has potential as a business area of Jakarta city junkers. The effort that most citizens do is still done in a simple way, done on a limited scale with a small economy. In addition, the marketing process is still very simple without developing the pattern of business planning, production patterns, and marketing patterns even further. In general, business and production is done in a home, limited and simple, resulting in less standardized business results and unstructured production patterns. The main purpose of community service activity at home industry of small and medium enterprise group is to improve skill in business planning, business development, production process, product promotion, cost accounting, and financial accounting, which is useful for business development in Kelurahan Paninggilan Utara Kecamatan Ciledug KotaTangerang. This method of community service is done by action approach and quality awareness. The form of such activities is socialization to improve the knowledge of household industry managers through giving lectures, counseling, and transfers directly to small business groups. Training and facilitation were conducted in the form of preparing the action plan of household industry community in Kecamatan Sukamulya, Tangerang Regency in overcoming the problem of business planning and development, financial management and marketing of the products are segmented and clear. Specific targets of community service to this business group are the understanding of business planning and development procedures, cost accounting system procedures for determining unit cost of products, the ability to manage finances properly and marketing activities and effective and efficient promotion.Keywords: Business Planning, Business Development, Marketing and PromotionAbstrakKelurahan Paninggilan Utara Kecamatan Ciledug Kota Tangerang merupakan daerah yang berpotensi sebagai wilayah bisnis penjangga kota Jakarta. Usaha yang dilakukan kebanyakan warga masih dilakukan secara sederhana, dilakukan secara terbatas dengan skala ekonomi kecil.Ã‚Â Selain hal tersebut, proses pemasaran yang masih sangat sederhana tanpa mengembangkan pola perencanaan usaha, pola produksi, dan pola pemasarannya lebih jauh lagi. Pada umumnya usaha dan produksi dilakukan secara rumahan, terbatas dan sederhana, akibatnya hasil usaha kurang terstandar dan pola produksi tidak terstruktur. Tujuan utama kegiatan pengabdian masyarakat pada home industry kelompok usaha kecil dan menengah ini adalah meningkatkan ketrampilan dalam perencanaan usaha, pengembangan usaha, proses produksi, promosi produk, akuntansi biaya, danÃ‚Â akuntansi keuangan,Ã‚Â yang berguna untuk pengembangan usaha di Kelurahan Paninggilan Utara Kecamatan Ciledug KotaTangerang. Metoda pengabdian masyarakat ini dilakukan dengan Pendekatan action dan quality awareness. Bentuk kegiatan tersebut adalah sosialisasi untuk meningkatkan pengetahuan pengelola industri rumah tangga melalui pemberian ceramah, penyuluhan, dan pendaampingan langsung kepada kelompok usaha kecil. Pelatihan dan pendampingan dilakukan dalam bentuk menyusun rencana tindak kesiapan masyarakat industri rumah tangga di Kecamatan Sukamulya, Kabupaten Tangerang dalam mengatasi masalah perencanaan dan pengembangan usaha, pengelolaan keuangan danÃ‚Â pemasaran hasil produknya secara tersegmentasi dan jelas. Target khusus dari pengabdian masyarakat pada kelompok usaha ini adalah pemahaman atas prosedur perencanaan dan pengembangan usaha, prosedur sistem akuntansi biaya untuk penentuan unit cost produk, kemampuan mengelola keuangan secara benar dan kegiatan pemasaran serta promosi yang efektif dan efisien. Kata Kunci: Perencanaan Usaha, Pengembangan Usaha, Pemasaran dan Promosi

Pengaruh profitabilitas, leverage dan ukuran perusahaan terhadap nilai perusahaan Harianto, Ricky; Hendrani, Ai
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to determine the effect of profitability, leverage and firm size on firm value in the agricultural sector listed on the IDX for the 2016-2020 period. This study uses quantitative methods that aim to see the relationship between variables. The sample used in this study are agricultural sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The population is 28 companies, the sample is selected using purposive sampling method with predetermined criteria so that 7 companies can be collected with a total of 42 financial statements. The type of data is secondary data sourced from financial reports and annual reports. The data analysis method used is the Normality Test, Classical Assumption Test, Multiple Linear Regression Test, t-test, f-test and Coefficient of Determination Test (R2). The results of this study indicate that simultaneously profitability, leverage and firm size have an effect on firm value. The conclusion from the results of this study is that partially profitability has a positive effect on firm value, partially leverage has no effect on firm value and partially negative effect on firm size.

Pengaruh e-commerce dan sistem informasi akuntansi terhadap efektivitas kinerja keuangan pada pelaku UMKM di Tangerang Yuscintara, Brigita Andriana; Hendrani, Ai
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to analyze the effect of e-commerce and accounting information systems on the effectiveness of financial performance of UMKM in Tangerang. The population used in the study was UMKM in the Tangerang area by taking a sample of 157 UMKM using the purposive sampling method with the criteria of UMKM selling using e-commerce for at least 1 (one) year, operating in the Tangerang area and using accounting applications for financial records such as cash books, quickbooks, wave, Jubelio, and more. The type of data is primary data sourced from the results of questionnaires that have been distributed via google form to UMKM. The data analysis method used in this study is the Normality Test, Classical Assumption Test, Multiple Linear Regression Test, t-test, and f-test). The results of this study indicate that simultaneously e-commerce and accounting information systems affect the effectiveness of company performance. Partially, e-commerce has a positive effect on the effectiveness of financial performance, besides that the financial information system has a positive effect on the effectiveness of financial performance.

Pengaruh profitabilitas, ukuran perusahaan dan kebijakan dividen terhadap nilai perusahaan Sakinah, Irnawati; Hendrani, Ai
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i4.2614

This study aims to analyze the effect of profitability, firm size and dividend policy on firm value in the consumer goods industry sector. The sample used in this study is the consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the period 2018-2021. The population in this study were 74 companies. The sample in this study was selected using a purposive sampling method with predetermined criteria so that 20 companies can be collected with a total of 80 financial statements. The type of data is secondary data sourced from financial reports and annual reports. The data analysis method used in this study is the classical assumption test, the coefficient of determination (R2) test, multiple linear regression, and hypothesis testing using multiple linear analysis. The results of this study indicate that simultaneously profitability, firm size and dividend policy affect firm value. Partially, profitability has a positive effect on firm value, partially firm size has no effect on firm value and partially dividend policy has no effect on firm value.

Mendeteksi financial distress perusahaan sektor ritel go public di Indonesia menggunakan model grover Miftahul Ihsan, Cahyo Randi; Hendrani, Ai
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i4.2615

Financial performance greatly determines the growth and development of a company. If financial performance declines, it can result in the company being in a state of financial distress. Financial distress is an early warning for companies before they are in a position of bankruptcy. The purpose of this study was to examine whether each variable in the Grover model can affect financial distress. The independent variables used in this study are Working capital to Total assets, Earnings before interest and taxes to Total assets, Return on Assets. This type of research is causality research with regression analysis and uses secondary data from the retail sector obtained on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. This study used 25 companies with a total data of 75 as data samples with the sample selection procedure carried out by applying the purposive sampling method. The results of this study indicate that the variables Working capital to Total assets, Earnings before interest and taxes to Total assets, Return on Assets simultaneously affect financial distress. The variables Working capital to Total assets and Earnings before interest and taxes to Total assets have a positive effect on financial distress, while Return on Assets has a negative effect on financial distress.

Pengaruh kompleksitas pajak, pemeriksaan pajak dan sanksi pajak terhadap kepatuhan wajib pajak Primasari, Selin; Hendrani, Ai
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i4.2616

This research is meant to test and to find out some factors which is influence the taxpayer compliance. These factors which have been tested in this reaserch are tax complexity, tax audit and tax penalty as independent variables, while taxpayer compliance is the dependent variable. The sample in this research are corporate taxpayers registered at KPP In DKI Jakarta area and obtained using the nonprobability sampling method with the convenience sampling method, the research sample obtained was 64 respondents. The analytical method used is multiple linear regression analysis with statistical application tools. The results of hypothesis testing state that simultaneously the variables of tax complexity, tax audit and tax penalty have an effect on taxpayer compliance. The partial test results show that the variables of tax complexity and tax penalty have no effect on taxpayer compliance. While the tax audit variable has an effect on taxpayer compliance. This research is expected to be a material consideration for interested parties and regulators in an effort to improve taxpayer compliance.

Pengaruh profitabilitas, ukuran perusahaan, dan kebijakan dividen terhadap nilai perusahaan Sakinah, Irnawati; Hendrani, Ai
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i5.2727

This study aims to analyze the effect of profitability, firm size and dividend policy on firm value in the consumer goods industry sector. The sample used in this study is the consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the period 2018-2021. The population in this study were 74 companies. The sample in this study was selected using a purposive sampling method with predetermined criteria so that 20 companies can be collected with a total of 80 financial statements. The type of data is secondary data sourced from financial reports and annual reports. The data analysis method used in this study is the classical assumption test, the coefficient of determination (R2) test, multiple linear regression, and hypothesis testing using multiple linear analysis. The results of this study indicate that simultaneously profitability, firm size and dividend policy affect firm value. Partially, profitability has a positive effect on firm value, partially firm size has no effect on firm value and partially dividend policy has no effect on firm value.

Pengaruh profitabilitas, leverage, dan likuiditas terhadap harga saham Putri, Aisyah Bestari; Hendrani, Ai
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 10 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of this study is to identify whether is an effect of profitability, leverage, and liquidity on stock prices in the food and beverage sub-sector which are listed on the IDX (Indonesian Stock Exchange) for 2018-2021. In this study the independent variables used were the profitability variable using the ROA (Return On Assets) proxy, the leverage variable using the DER (Debt to Equity Ratio) proxy, the liquidity variable using the CR (Current ratio) proxy, and the dependent variable was the stock price variable. Using the closing price. The selection of samples in this study was 15 companies for 4 years so as to produce as many as 60 research samples. The data analysis method used is multiple linear regression analysis. The source of data processing in this study uses the SPSS application. The results of the study show that profitability, leverage, and liquidity have a simultaneous effect on stock prices, variable profitability affects stock prices, leverage has no effect on stock prices, and liquidity has no effect on stock prices.

PENGARUH KUALITAS AUDIT, KEKUATAN PENDAPATAN, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Bernadeta Nadia Septerini; Hendrani, Ai
Jurnal Riset Akuntansi Politala Vol 7 No 3 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i3.423

Increasing the welfare of capital owners or company owners is one of the company's goals, which can be done by increasing firm value. This research aims to test audit quality, earnings power and firm size on the value of companies in the health services industry listed on the Indonesia Stock Exchange between 2019 and 2022. The research model uses a causality design and uses multiple linear regression analysis with sources. secondary data. The sampling technique used was purposive sampling, which included a total of 13 companies and 52 sets of financial report data from the health industry during the period 2019 to 2022. The findings of this research show that the combination of audit quality, firm size and earnings power simultaneously influences firm value. Audit quality does not partially influence firm value, while firm size and earnings power partially influence firm value.

Penyusunan Laporan Keuangan, Harga Pokok Produksi, Perpajakan, dan Pemasaran Digital bagi UMK di Kelurahan Bintara, Kota Bekasi Ramadhan, Yanuar; Madjid, Suhirman; K.M., Novera; Hendrani, Ai; A.S., Barlia; K., Yosefin; Heriyanti, Heriyanti; A.F., Safiani
Jurnal Abdimas Kartika Wijayakusuma Vol 6 No 2 (2025): Jurnal Abdimas Kartika Wijayakusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v6i2.811

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam perekonomian, tetapi masih menghadapi berbagai kendala dalam pengelolaan keuangan, perhitungan harga pokok produksi, perpajakan, dan pemasaran digital. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku usaha mikro dan kecil di Kelurahan Bintara, Kecamatan Bekasi Barat, Kota Bekasi dalam menyusun laporan keuangan yang sesuai standar, menghitung harga pokok produksi secara akurat, memahami kewajiban perpajakan, serta memanfaatkan strategi pemasaran digital untuk meningkatkan daya saing usaha. Metode yang digunakan dalam kegiatan ini adalah penyuluhan, diskusi interaktif, serta tanya jawab secara langsung. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan kemampuan peserta dalam menyusun laporan keuangan sederhana, menentukan harga pokok produksi yang tepat, memahami aspek perpajakan yang sesuai dengan ketentuan saat ini, serta menerapkan strategi pemasaran digital melalui media sosial dan platform e-commerce. Kegiatan ini diharapkan dapat mendorong pelaku usaha mikro dan kecil di Kelurahan Bintara untuk lebih profesional dalam mengelola usahanya, meningkatkan profitabilitas, dan memperluas jangkauan pasar secara lebih efektif. Keberlanjutan program ini akan dilakukan melalui pendampingan berkala dan evaluasi untuk memastikan implementasi materi yang telah diberikan.

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