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All Journal Measurement : Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Edueco LOSARI: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Asmarawati, Budi
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FAKTOR YANG MEMPENGARUHI PROFITABILITAS BPRS DI INDONESIA Aji, Sapto Bayu; Asmarawati, Budi
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 2 (2023): Edisi Mei - Agustus 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i2.3079

Abstract

Tujuan penelitian ini adalah untuk mengekplorasi berbagai determinan yang mempengaruhi profitabilitas BPRS di Indonesia yang terdaftar dalam Otoritas Jasa Keuangan (OJK) selama lima tahun dari 2017-2021. Berbagai variabel yang akan dieksplorasi dalam penelitian ini meliputi BOPO, KPMM, NPF, FDR, ROA dan ROE. Sumber data diperoleh dari data sekunder dan teknik analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial hanya NPF yang tidak berpengaruh terhadap ROA, sedangkan KPMM, FDR dan BOPO berpengaruh signifikan terhadap ROA. Selain itu, hasil penelitian juga menunjukkan bahwa secara parsial juga hanya NPF yang tidak berpengaruh terhadap ROE, sedangkan KPMM, FDR dan BOPO berpengaruh signifikan terhadap ROE.
Studi empiris determinasi harga saham pada perusahaan pertambangan di Indonesia Asmarawati, Budi; Purwantorojati, Budhi; Wiratno, Dwi Haryono; Niandari, Nanik
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (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 | Full PDF (696.869 KB) | DOI: 10.32670/fairvalue.v4i12.2001

Abstract

This researh aims to determine the effect of return on equity, debt equity ratio, earnings per share, book value per share, and stock beta on stock prices in mining companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This type of research is causal explanatory research. The population in this study were 49 mining companies listed on the IDX. The sample in this study used a purposive sampling method of 21 companies. Source of data in the form of secondary data. The data was obtained from www.idx.co.id and www.finance.yahoo.com. Methods of data collection by using the technique of observation documentation. This study uses quantitative analysis methods including classical assumption test, multiple linear regression, statistical test (t), simultaneous test(F), and coefficient of determination (R2). The results showed that 1). Partially, the return on equity variable has a positive and significant effect on stock prices, while partially the debt equity ratio, earnings per share, book value per share, and stock beta variables have no significant effect on stock prices. 2). Simultaneously return on equity, debt equity ratio, earning per share, book value per share, and stock beta have a significant effect on stock prices with a contribution of 25.60% while the remaining 74.40% is influenced by other factors.
ANALISIS PENERAPAN SIKLUS AKUNTANSI PADA OMAH KARKAS Asmarawati, Budi; Nurtyatimah, Nurtyatimah; Yustrianthe, Rahmawati
Jurnal Edueco Vol. 6 No. 2 (2023): Desember
Publisher : Prodi Pendidikan Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/edueco.v6i2.182

Abstract

This research aims to determine and analyze the accounting cycle in one of the MSMEs, namely, Omah Karkas. For this reason, the object of this research is the accounting cycle implemented by Omah Karkas. This type of research is qualitative, descriptive type. Data collection techniques were carried out using interviews, observation and documentation. Meanwhile, data analysis techniques start from organizing (reducing and selecting relevant data), presenting data (using data triangulation), interpreting and drawing conclusions. The results of this research indicate that Omah Karkas has carried out financial records. However, the financial records that have been carried out are quite simple
PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, SISTEM E-SAMSAT DAN INSENTIF PAJAK TERHADAP KEPATUHAN PEMBAYARAN PAJAK KENDARAAN BERMOTOR DI KABUPATEN KLATEN Mahapsari, Mardina Mey; Yustrianthe, Rahmawati Hann; Purwantini, Maria; Asmarawati, Budi
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 18, No 2 (2024): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2024
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v18i2.7120

Abstract

This study aims to determine the effect of tax knowledge, taxpayer awareness, E-samsat system, tax incentives on compliance with motor vehicle tax payments in Klaten Regency. The population used in this study were taxpayers in Klaten Regency. The sample selection in this study used the Purposive Sampling method and obtained a sample of 100 respondents. The data analysis technique used multiple linear regression analysis. The results of the study showed that tax knowledge and taxpayer awareness had an effect on taxpayer compliance, while the e-samsat system and tax incentives did not have an effect on taxpayer compliance.
Pendampingan Penyusunan Laporan Keuangan yang Akuntable Pada Unit Telur Ayam Bahagia Yustrianthe, Rahmawati; Asmarawati, Budi; Handayani, Handayani; Purwantini, Maria
LOSARI: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2023): Juni 2023
Publisher : LOSARI DIGITAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53860/losari.v5i1.130

Abstract

Program pengabdian masyarakat ini bertujuan untuk memberikan pendampingan penyusunan laporan keuangan UMKM secara sederhana sehingga mampu melaksanakan pencatatan keuangan yang baik. Sasaran program pengabdian masyarakat ini adalah unit Telur Ayam Bahagia yang terletak dikawasan Kalijeruk II, 001/004, Widodomartani, Ngemplak, Kabupaten Sleman, DIY. Program tersebut dilaksanakan secara tatap muka mulai dari 26 Desember 2022 – 10 Februari  2023. Metode yang digunakan dalam PKM ini adalah penyuluhan dan pendampingan. Hasil dari program ini adalah mitra memahami masalah pembukuan dan penyusunan serta perhitungan Harga Pokok Penjualan serta mencatat dan menghitung persediaan dengan lebih akurat dibantu dengan program Ms. Excel. Oleh karena itu, terjadi perbaikan dalam penyusunan laporan keuangan yang dihasilkan oleh unit Telur Ayam Bahagia.
Co-Authors Aji, Sapto Bayu Handayani Handayani Mahapsari, Mardina Mey Niandari, Nanik Nurtyatimah, Nurtyatimah Purwantini, Maria Purwantorojati, Budhi Wiratno, Dwi Haryono Yustrianthe, Rahmawati Yustrianthe, Rahmawati Hann