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Pengaruh GCG, CAR, LDR Terhadap Kinerja Keuangan Serta Harga Saham Perbankan Maria Lapriska Dian Ela Revita
Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Vol 2, No 2 (2018): Jurnal Ecodemica: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : LPPM Universitas BSI

Perbankan yang kokoh dengan permodalan yang kuat dan kelembagaan yang sesuai berdasarkan Good Corporate Governance (GCG). Penerapan prinsip dan praktek GCG akan meningkatkan keyakinan investor terhadap perusahaan dan pada akhirnya dapat meningkatkan nilai saham perbankan Tujuan penelitian adalah menguji pengaruh Mekanisme Good Corporate Governance, yang meliputi : Kepemilikan Institusional, Proporsi Dewan Komisaris Independen, Jumlah Komite Audit, Jumlah Direksi. dan Permodalan (CAR dan LDR) terhadap Kinerja Keuangan (ROA dan ROE) serta implikasinya terhadap Harga Saham di Industri Perbankan. Metode Penelitian yang dilakukan dengan mengolah Data Sekunder dari Bursa Efek Indonesia, yaitu Laporan GCG dan Laporan Keuanganperiode 2011-2013, dengan 13 sampel industri perbankan yang mendapat penilaian terbaik dari Indonesian Institute for Corporate Directorship (IICD).Tipe penelitian kuantitatif, uji hipotesis, statistik yang digunakan untuk menguji hipotesis adalah Structural Equation Modeling (SEM), menggunakan program Analysis of Moment Structures (AMOS). Hasil penelitian ini membuktikan bahwa :kepemilikan institusional, proporsi dewan komisaris independen tidak berpengaruh signifikan positif terhadap ROA dan ROE, jumlah komite audit, CAR berpengaruh signifikan positif terhadap ROA dan ROE Jumlah dewan direksi berpengaruh signifikan positif terhadap ROA dan tidak berpengaruh signifikan positif terhadap ROE. LDR berpengaruh signifikan negatif terhadap ROA dan ROE. SedangkanROA, ROE berpengaruh signifikan positif terhadap harga saham.

Workshop Pembuatan Laporan Keuangan Dasar Organisasi Nirlaba untuk Santri Lembaga Kesejahteraan Sosial Anak (LKSA) Nurul Iman Dede Mustomi; Asep Dony Suhendra; Khoirul Ulum; Maria Lapriska Dian Ela Revita
El-Mujtama: Jurnal Pengabdian Masyarakat Vol 2 No 2 (2022): El-Mujtama: Jurnal Pengabdian Masyarakat
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

ABSTRACT Financial reports for an organization are very fundamental. This is a form of transparency for the finances of an organization, especially for non-profit organizations such as the Child Social Welfare Institution (LKSA Nurul Iman) which is a community service partner this time. We from the Business Administration Study Program, Faculty of Economics and Business, Bina Sarana Informatika University held a community service with the main theme being a Workshop on Making Basic Financial Reports for Non-Profit Organizations for Students of the Child Welfare Institution (LKSA Nurul Iman). The main problem why we raised this theme is because LKSA Nurul Iman touches more on programs that are religious in nature, even though the challenges ahead are more difficult and global so that teenagers who are currently studying must be given general knowledge, one of which is understanding financial reporting. Departing from these problems, we provide a solution in the form of a financial report preparation workshop, where we will describe the steps for making financial reports that are easily understood by their age. The method we use in community service this time is in the form of a workshop by providing examples of how to make basic financial reports and immediately put them into practice so that participants can absorb the material provided. The implementation of community service this time is still online using the Zoom application. The use of the Zoom application is due to the pandemic that has not ended and is still PPKM level 2. The output achieved in this community service is in the form of a Press Release which will be published in online media. Hopefully this activity will have a positive impact where the skills gained can be used in the future for the benefit of the Foundation and become provisions when they apply for jobs or establish an organization.

Calculation of Value Added Tax as A Tax Obligation for Taxable Entrepreneurs Maria Lapriska Dian Ela Revita; Dian Berliansyah Putra; Heri Aryadi; Natal Indra
INTERACTION: Jurnal Pendidikan Bahasa Vol 10 No 1 (2023): INTERACTION: Jurnal Pendidikan Bahasa
Publisher : Universitas Pendidikan Muhammadiyah (UNIMUDA) Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/jurnalpendidikanbahasa.v10i1.4171

The economic activities that we carry out on a daily basis, consciously or unconsciously, actually come into direct contact with taxes, namely VAT (Value Added Tax). VAT is a levy imposed on a sale and purchase transaction of Taxable Goods/Services conducted by a Taxable Entrepreneur (PKP). PKP can be subject to sanctions in the form of administration such as fines and/or interest to criminal sanctions if they are late in making tax invoices and reporting periodic tax returns. Calculation of VAT Value, which includes Input VAT and Output VAT is carried out, to determine Underpaid VAT or Overpaid VAT on the Periodic Tax Return Report. The purpose of the research is to find out how the mechanism for collecting and calculating VAT obligations for PKP, and calculating the value of PKP Input and Output VAT. At this writing the writer uses descriptive qualitative methods and literature studies. Output tax is the same as sales transactions, input taxes are the same as purchase transactions. Input Tax in a Tax Period is credited with Output Tax in the same Tax Period, in accordance with statutory provisions. Credited Input Tax must use a Tax Invoice. Tax Invoice is proof of tax collection made by a Taxable Entrepreneur who delivers Taxable Goods or delivers Taxable Services. If the output tax is greater (>) than the input tax, then the PKP pays VAT to the state treasury. The output tax is less (<) than the tax, so the excess VAT is compensated for the next tax period. Credited Input Tax must use a Tax Invoice. Tax Invoice is proof of tax collection made by a Taxable Entrepreneur who delivers Taxable Goods or delivers Taxable Services. If the output tax is greater (>) than the input tax, then the PKP pays VAT to the state treasury. The output tax is less (<) than the tax, so the excess VAT is compensated for the next tax period.

THE IMPLEMENTATION OF PERPETUAL LISTING SYSTEMS FOR THE FINANCIAL REPORTING OF FINANCIAL COMPANIES Ela Revita 1, Maria Lapriska Dian; 2, Annisa
Fundamental Management Journal Vol. 3 No. 1p (2018): pISSN : 2540-9816 EDISI CETAK Volume:3 No.1 April 2018
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v3i1p.732

Current technological developments have pushed people into the era of information globalization. Information is very important, every company apply accounting as a tool of information. Classically accounting is the process of recording, grouping, summarizing, and reporting of transactions that occur in the company. The process is part of the accounting cycle that will produce financial statements. The Financial Statement is the Information used by Management for decision making. Recording of inventory is one activity activity that distinguishes a trading company with a service company, so that inventory recording is important in a trading company. Therefore, at the time of recording the purchase or sales transactions to produce the Financial Statement, it is necessary to determine the application of inventory recording method, either perpetually or periodically is necessary at the time of making the Financial Statement of the trading company, as it affects the journal creation of the transaction, either the purchase transaction as well as merchandise sales. The research was conducted at PT Sinar Kharisma Mitra Agung, a trading company located in bekasi, providing the best quality products, serving one stop shopping or one place purchasing service for all insulation, wire mesh, faoundry and refracory materials to customers. The results of research conducted by the company need to apply perpetual recording system, so the company can know the amount of goods inventory easily, and quickly and minimize losses caused by loss of merchandise. This needs to be done so that the company can provide products with the best quality on time, in accordance with the vision and mission of the company, which always committed with reliable stock and delivery, so as to provide the best service support and able to offer competitive prices to customers..Keywords: Perpetual Listing System, Financial Report, Merchandising Company

SISTEM INFORMASI PENGOLAHAN DATA AKUNTANSI PERUSAHAAN MENGGUNAKAN ZAHIR ACCOUNTING VERSI 5.1 Tyas, Anindya Ikaning; Ela Revita, Maria Lapriska Dian; Ariyati, Indah
Fundamental Management Journal Vol. 4 No. 1 (2019): 2540-9220 (online) Volume:4 No.1 April 2019
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v4i1.991

Technological developments have been used to support the company's performance in various fields. Company data processing related to cash outlays and cash income on CV. Green Iroha Bekasi which is still manually applied using accounting software, namely Zahir Accounting Version 5.1. Processing using Zahir Accounitng version 5.1 aims to ensure that all financial data in the company are not overlooked starting from estimates, recording, accounting to reports so that the company can find out the company's financial position in a certain period of time. Computerized financial data storage becomes safe and organized systematically and minimizes errors so as to facilitate decision making. Keyword : information system, accounting data, zahir accounting

ANALISIS RATIO LAPORAN KEUANGAN PERUSAHAAN DAGANG MENGGUNAKAN ZAHIR ACCOUNTING VERSI 5.1 Ela Revita, Maria Lapriska Dian; Rahmayani, Fanny; Ariyati, Indah
Fundamental Management Journal Vol. 4 No. 1p (2019): ISSN: 2540-9816 (print) Volume:4 No.1 April 2019
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v4i1p.1265

The role of information technology is very important because the existence of information technology can facilitate operations in their business fields. One of the information that is needed by the company is financial report to find out how the company is developing. The financial statements are information used by management for the decision making of the Bekasi Amanah Telaga Harapan Cooperative having its address at Danau Duta Utara Blok D1, Harapan Baru Sub-District, North Bekasi District. Currently the Amanah Telaga Harapan Bekasi Cooperative in making financial reports for the period every month is still manua.. The computerized system is able to produce more precise and accurate information to help smooth daily work. By using the zahir accountuing application version 5.1, companies can easily and quickly obtain Financial Statements and Financial Statement Analysis that are beneficial to the company and its business management and face competition. By analyzing the financial statements the company can identify some of the company's financial strengths and weaknesses. Financial Statement Analysis is also useful as a tool for predicting / estimating assets, debt, capital, cash flow, profit sharing in the future, and predicting the bankruptcy of a company in the future. The use of this application program can be beneficial for the company, so the company can evaluate the financial position and financial performance of the company so that it can improve services to members of the cooperative, related parties, determine corrective measures so you can win the competition and make the best profit. Keywords: Financial Statement Analysis, Trading Companies, Zahir Accounting

The Effect of Digital Marketing and Brand Awareness on Decisions to Purchase Internet Service Provider Products Putra, Dian Berliansyah; Revita, Maria Lapriska Dian Ela; Aryadi, Heri; Indra, Natal
INTERACTION: Jurnal Pendidikan Bahasa Vol 10 No 2 (2023): INTERACTION: Jurnal Pendidikan Bahasa
Publisher : Universitas Pendidikan Muhammadiyah (UNIMUDA) Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/jurnalpendidikanbahasa.v10i2.5490

In today's generation, increasing technological advances have made developments in marketing strategies have evolved into the era of digitalization. One of the companies that has the largest telecommunication network system in Indonesia, namely PT Nugraha Utama Teknologi, focuses on its marketing strategy through social media on PT Nugraha Utama Teknologi. The purpose of this study is to determine whether digital marketing and brand awareness have a significant effect on purchasing decisions partially and determine whether digital marketing and brand awareness have a significant effect on purchasing decisions simultaneously. The research design is survey research using quantitative methods. The sampling technique used in this study was accidental sampling with a sample of 100 people. The results of this study indicate that the first digital marketing variable has a partially significant effect on purchasing decisions. Second, the brand awareness variable has a significant effect on purchasing decisions partially. Third, digital marketing and brand awareness variables have a significant effect on purchasing decisions simultaneously.

Pengaruh Citra Merek terhadap Keputusan Pembelian Kacamata (Studi Kasus : Akun Instagram @shopatapril12) Revita, Maria Lapriska Dian Ela; Fitri, Khansa Mustika
Jurnal Administrasi Bisnis Vol. 4 No. 1 (2024): Mei 2024
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jab.v4i1.3488

Abstrak Penelitian ini mengenai citra merek pada kacamata merek April Eyewear memengaruhi konsumen untuk memutuskan membeli produk dan dapat terwujudnya tingkat penjualan serta kemajuan perusahaan. Tujuan penelitian ini adalah untuk mengetahui pengaruh citra merek terhadap keputusan pembelian kacamata pada akun instagram @shopatapril2. Metode pengumpulan data dalam penyusunan tugas akhir ini adalah dengan kuesioner dan dokumentasi dengan metode analisisnya berupa kuantitatif, yang menggunakan uji validitas, uji reliabilitas, populasi, sampel, skala likert, koefisien korelasi, determinasi dan persamaan regresi. Pengujian indikator atau kuesioner dari perhitungan menggunakan SPSS 25. Populasi dalam penelitian ini adalah konsumen pengikut akun instagram @shopatapril2. Hasil penelitian ini menunjukkan bahwa citra merek memiliki hubungan yang kuat terhadap keputusan pembelian dengan koefisien korelasi sebesar 0,809, sedangkan determinasi hasilnya 65,5%. Dan untuk persamaan regresi diperoleh Y = -10,886 + 1,392X artinya apabila citra merek tidak ada atau nol maka keputusan pembelian adalah negatif 10,886. Koefisien regresi sebesar 1,392 menyatakan bahwa citra merek meningkat satu satuan akan meningkatkan keputusan pembelian sebesar 1,392. Jadi arah hubungan citra merek terhadap keputusan pembelian adalah positif yang searah. Keyword: Citra Merek, Keputusan Pembelian

THE IMPLEMENTATION OF PERPETUAL LISTING SYSTEMS FOR THE FINANCIAL REPORTING OF FINANCIAL COMPANIES Ela Revita 1, Maria Lapriska Dian; 2, Annisa
Fundamental Management Journal Vol. 3 No. 1p (2018): pISSN : 2540-9816 EDISI CETAK Volume:3 No.1 April 2018
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v3i1p.732

Current technological developments have pushed people into the era of information globalization. Information is very important, every company apply accounting as a tool of information. Classically accounting is the process of recording, grouping, summarizing, and reporting of transactions that occur in the company. The process is part of the accounting cycle that will produce financial statements. The Financial Statement is the Information used by Management for decision making. Recording of inventory is one activity activity that distinguishes a trading company with a service company, so that inventory recording is important in a trading company. Therefore, at the time of recording the purchase or sales transactions to produce the Financial Statement, it is necessary to determine the application of inventory recording method, either perpetually or periodically is necessary at the time of making the Financial Statement of the trading company, as it affects the journal creation of the transaction, either the purchase transaction as well as merchandise sales. The research was conducted at PT Sinar Kharisma Mitra Agung, a trading company located in bekasi, providing the best quality products, serving one stop shopping or one place purchasing service for all insulation, wire mesh, faoundry and refracory materials to customers. The results of research conducted by the company need to apply perpetual recording system, so the company can know the amount of goods inventory easily, and quickly and minimize losses caused by loss of merchandise. This needs to be done so that the company can provide products with the best quality on time, in accordance with the vision and mission of the company, which always committed with reliable stock and delivery, so as to provide the best service support and able to offer competitive prices to customers..Keywords: Perpetual Listing System, Financial Report, Merchandising Company

SISTEM INFORMASI PENGOLAHAN DATA AKUNTANSI PERUSAHAAN MENGGUNAKAN ZAHIR ACCOUNTING VERSI 5.1 Tyas, Anindya Ikaning; Ela Revita, Maria Lapriska Dian; Ariyati, Indah
Fundamental Management Journal Vol. 4 No. 1 (2019): 2540-9220 (online) Volume:4 No.1 April 2019
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v4i1.991

Technological developments have been used to support the company's performance in various fields. Company data processing related to cash outlays and cash income on CV. Green Iroha Bekasi which is still manually applied using accounting software, namely Zahir Accounting Version 5.1. Processing using Zahir Accounitng version 5.1 aims to ensure that all financial data in the company are not overlooked starting from estimates, recording, accounting to reports so that the company can find out the company's financial position in a certain period of time. Computerized financial data storage becomes safe and organized systematically and minimizes errors so as to facilitate decision making. Keyword : information system, accounting data, zahir accounting

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