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All Journal AKUNTANSI DEWANTARA Journal of Contemporary Accounting Nusantara Science and Technology Proceedings Eastasouth Journal of Effective Community Services
Herdina, Vina
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Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences

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Comparative Analysis of Costs Between the Use of PLN Electricity and PV Rooftop for 30/60-Type House in Sukabumi, Indonesia Heliani; Herdina, Vina; Ali, Mukhlis
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1049

Abstract

Housing development in Indonesia, especially in Sukabumi, in the last few years, many simple houses of type 30/60 have been built as a type of simple house that has received subsidized KPR facilities and is the type of house most sold in Indonesia. The problem studied in this study is that there is no incentive provided by the government to encourage the use of PV Rooftops. This study aims to see a comparison in the process of using PV rooftops with the installation of PLN electricity in the Home Ownership Credit (KPR) scheme, especially for subsidized KPR, which is the prima donna of housing in Indonesia today. So that it can provide input on what incentives should be done by the government. The method used is a comparison of the life cycle costs between the use of PLN electricity and PV Rooftop. From the results of the cost analysis carried out financially, this design has not been profitable from a financial point of view due to the high credit interest rate, namely 10%. Therefore, there needs to be a credit interest subsidy so that it can decrease to 5% -8% to obtain benefits compared to the use of electricity from PLN.
PENGARUH CAR, NPL, NIM, BOPO, SIZE DAN LDR TERHADAP KINERJA KEUANGAN DI MASA PANDEMI Lismana, Heli; Meliani, Silvi; Hermawan, Irwan; Herdina, Vina
AKUNTANSI DEWANTARA Vol 7 No 1 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 1 APRIL 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v7i1.12748

Abstract

This study aims to examine the effect of the variables Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Operating Costs and Operating Income (BOPO), Net Interest Margin (NIM), SIZE and Loan to Deposit Ratio (LDR) on Return on Assets. (ROA). The population used in this study were all conventional banks in Indonesia when the covid 19 outbreak occurred, namely in the first quarter of 2019-fourth quarter of 2021. The data used was obtained from the Financial Services Authority (OJK). The population was 152 banks. The analysis technique used is multiple linear regression, classical assumption test which includes normality test, heteroscedasticity test, multicollinearity test and autocorrelation test. and hypothesis testing using t-statistics to test the partial regression coefficients and F-statistics to test the effect together with a level of significance of 5%. The results of this study where CAR, BOPO, NIM and LDR partially affect ROA because the sig value is < 0.05, while NPL and Size have no effect on ROA because the sig value is > 0.05. even so if it simultaneously states that CAR, NPL, BOPO, NIM, SIZE and LDR affect ROA.
Analysis of factors affecting company value with EPS as a moderation variable Heliani, Heliani; Herdina, Vina; Gumelar, Taofik Muhammad
Journal of Contemporary Accounting Volume 6 Issue 1, 2024
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol6.iss1.art5

Abstract

This study was conducted to analyze the factors that affect company value with EPS as a moderation variable in real estate and property subsector companies listed on the IDX for the 2017-2021 period. In this study, factors that affect company value use Intellectual Capital, Collateralizable Assets, and Dividend Policy. This research used secondary data is the company's financial statements published in the 2017-2021 on the IDX and has 10 companies for the population. The methods used are descriptive analysis, classical assumption test, moderation regression analysis, and hypothesis test. The results of this study are intellectual capital and collateralizable assets, each of which affects the value of the company. While the dividend policy has no effect on the value of the company. EPS do not moderate the effect of collateralizable assets on company value. EPS successfully moderates the influence of intellectual capital on company value and dividend policy on company value.
Akselerasi Digital Pengembangan UMKM Berbasis Pariwisata di Desa Wanajaya Kecamatan Cisolok Heliani; Riyansyah , Angga; Tawakal , Iqbal; Sihotang, Marko Andrianus; Al-daniah, Neng Anida; Imelda , Suci Nur; Herdina, Vina; Oktaviani , Lusi; Krismonica , Erika
Eastasouth Journal of Effective Community Services Vol 1 No 03 (2023): Eastasouth journal of Effective Community Services (EJECS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejecs.v1i03.99

Abstract

Program ini bertujuan untuk meningkatkan kompetensi pelaku UMKM dan desa wisata dalam link bisnis produk dengan memfasilitasi pembuatan website, memperluas jaringan pemasaran internet (online), dan meningkatkan kompetensi manajemen pemasaran. Metode pendekatannya adalah dengan melakukan pelatihan dan pendampingan secara terus menerus hingga mereka mandiri. Hasil dari kegiatan ini adalah UKM dan pariwisata. Desa Wanajaya ingin mengoptimalkan peran BUMDES, sehingga tidak perlu membuat asosiasi UMKM, mengembangkan website dan membandingkan dengan e-commerce yang telah disediakan oleh tim. Diharapkan omset akan meningkat lebih dari 20 persen.
Co-Authors Al-daniah, Neng Anida Ali, Mukhlis Heliani Imelda , Suci Nur Irwan Hermawan Krismonica , Erika Lismana, Heli Meliani, Silvi Oktaviani , Lusi Riyansyah , Angga Sihotang, Marko Andrianus Taofik Muhammad Gumelar Tawakal , Iqbal