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All Journal MIX : Jurnal Ilmiah Manajemen AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Asian Journal of Management Analytics IIJSE
Tresnawati, Rina
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Penerapan Akuntansi Sederhana pada Usaha Mikro Food and Beverages survei pada Usaha Mikro Katering Dua Putra Dianita, Mirna; Tresnawati, Rina; Hadian, Niki; Prayitno, Yogo Heru; Rachman, Yoga Tantular
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 12, No 2 (2024): November
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v12i2.14163

Abstract

Financial management is an important element in a company's progress. One way to manage finances is through accounting practices, which is a systematic process for producing financial information that is relevant for decision making. Micro, Small and Medium Enterprises (MSMEs), especially micro enterprises, generally still use money as a transaction medium, it is important for them to utilize accounting practices. Accounting can provide significant support in managing MSME finances, assist in planning to increase profits, and ultimately encourage the growth of MSMEs so that they can become stronger contributors in improving the Indonesian economy. However, many MSMEs do not fully utilize accounting in their business operations. Therefore, MSMEs need understanding and awareness of the preparation of effective financial reports. The method in this research uses a descriptive method, describing the problems found and providing solutions to these problems. The results of this research provide direction and an overview of the preparation of simple financial reports for MSMEs, especially micro businesses, so that they can be implemented in their businesses. Apart from that, this research provides an overview of the importance of implementing and understanding even simple accounting in business management and efforts to maintain business sustainability and business development.
Analysis of the Accuracy of Calculation of Production Costs and Cost of Products for Micro Businesses in the Food & Beverage Sector Rachman, Yoga Tantular; Dianita, Mirna; Hadian, Niki; Tresnawati, Rina; Prayitno, Yogo Heru
Asian Journal of Management Analytics Vol. 3 No. 4 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i4.11921

Abstract

This research provides an overview of the cost of a product for a business which is one of the main things and affects the business plan in the long term. Many of them determine the cost of a product only based on a rough estimate without clarity on the basic elements in the calculation of production costs such as direct labor costs and overhead costs. The research method is descriptive using literature studies and field surveys. The results of this study seek to help micro businesses engaged in the food & beverage sector calculate production costs and cost of products through a simple but more accurate calculation formula than what they have calculated so far. The managerial implication that can be done is that micro industries can apply cost of goods calculations more accurately.
Idol Influence: Examining the Market Reaction to K-Pop Brand Ambassadors Kartika Wulandari; Dianita, Mirna; Tresnawati, Rina
Asian Journal of Management Analytics Vol. 4 No. 4 (2025): October 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v4i4.15533

Abstract

The Korean Wave (Hallyu) phenomenon has encouraged corporations to compete for collaborations with K-pop artists and celebrities to boost sales and increase market share. This trend is also evident in Indonesia, where global brands aim to leverage the significant influence of K-pop idols. This study examines the impact of BTS, one of the most influential K-pop groups, as a brand ambassador for major corporations, such as Samsung, Coway, Hyundai, Puma, and Fila. The research uses secondary data to analyze stock price changes before and after BTS’s endorsement. The findings indicate that the effect of BTS on stock price varies depending on the nature of each company’s relationship and marketing strategy with BTS. However, from a broader corporate perspective, there is no consistent or significant link between the appointment of BTS as brand ambassador and changes in stock prices across the companies observed.
The Impact of Institutional and Managerial Ownership, Dividend Policy, and Company Size on the Financial Performance and Their Consequences for Firm Valuation Tresnawati, Rina
MIX: JURNAL ILMIAH MANAJEMEN Vol 14, No 2 (2024): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2024.v14i2.004

Abstract

Objectives: The objective of this study is guided by agency theory, which seeks to reduce conflicts of interest between business owners and agents. Institutional ownership, management ownership, and dividend payout ratio are regarded as the primary determinants of a company's financial success, as measured by Return on Equity (ROE). Finally, financial performance can affect firm value, as measured by Price to Book Value (PBV).Methodology: The research population consists of manufacturing sector enterprises that registered with the BEI between 2017 and 2021. The analysis approach utilized is Moderated Regression Analysis (MRA), which is a multivariate linear regression model with interaction (multiplication of more than one independent variable). Finding: H1 and H2 are rejected as the computed t is less than the t table and the sig value exceeds α 0.05. H3 and H4 are valid since the projected t value surpasses the t table and the sign value is less than 0.05. H5 is also regarded as an MRA, despite its negative consequences.Conclusion: Institutional ownership and managerial ownership do not affect financial performance or return on equity. Meanwhile, the dividend payout ratio has a favorable and large impact on financial performance. This shows that if the choice of dividend policy is of good quality and in line with the company's interests, it will have a beneficial influence on financial success. ROE has a positive and significant effect on company value/price book value (PBV). Meanwhile, company size (M) has a significant moderating value but the effect is negative. This means that variable M has a negative moderating influence on the effect of ROE on PBV.
Comparative Ratio Analysis of Financial Performance between Transportation and Logistics Sub-Sector Companies Registered on the BEI Before and During the Covid-19 Pandemic Tresnawati, Rina; Winansih, Wiwin
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5241

Abstract

This study aims to examine disparities in liquidity, leverage, profitability, and activity ratios between transportation and logistics sub-sector firms listed on the IDX before and during the COVID-19 epidemic. Employing a quantitative descriptive research design, the study encompasses companies listed from 2017 to 2019 (pre-pandemic) and from 2020 to 2022 (during the pandemic), totaling 37 companies. Through purposive sampling, 14 companies met the inclusion criteria. Data collection involved documentation techniques and utilized secondary data. The analysis was conducted through descriptive and inferential statistics, with the paired sample test applied for statistical evaluation. The findings reveal no significant differences in liquidity ratios (measured by “Current Ratio, Quick Ratio, Cash Ratio, Cash Turnover Ratio, and Inventory to Net Working Capital)” before and during the pandemic. Similarly, leverage ratios (assessed via DER, DAR, and LTDtER) and profitability ratios (measured by ROA, ROE, and NPM) showed no significant differences. However, the profitability ratio, as indicated by GPM, did exhibit a difference before and during the pandemic. There were no notable disparities in activity ratios, as assessed by WCTO, TATO, FATO, Receivable Turnover, and Inventory Turnover) across the two periods.
Pelatihan Model Pembelajaran Projek Berbantuan Katelio bagi Guru SD Negeri Cikasarung 1 Dwi Haryanti, Yuyun; Nabhani, Pramestya Kharisma; Meidina, Putri; Sunarti, Nadia; Ma'rifany, Nurul Izza; Agustiana, Mita; Tresnawati, Rina; Nur Khasanah, Nimas Ayu; Silvania, Novia; Restina, Resta
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 9 No 4 (2025): November
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v9i4.26391

Abstract

Tanaman katel sebagai sebagai salah satu potensi lokal yang banyak ditemukan di kabupaten Majalengka. Namun, berdasarkan hasil observasi awal, tanaman ini belum dikenal secara luas oleh guru maupun siswa di SD Negeri 1 Cikasarung. Kegiatan pengabdian kepada masyarakat bertujuan melatih guru mengimplementasikan pembelajaran berbasis proyek Eco-print berbantuan bahan ajar Katelio di SD Negeri Cikasarung, Majalengka. Metode pelatihan meliputi tiga tahap, yaitu: (1) tahap persiapan: identifikasi masalah dan penyiapan materi; (2) tahap pelatihan: pemberian materi dan demonstrasi penerapan proyek Eco-print; (3) pendampingan dan evaluasi: praktik guru dan refleksi hasil implementasi. Teknik Eco-print menggunakan pola alami daun katelio pada kain melalui proses penekanan dan pewarnaan alami yang mengintegrasikan aspek sains, seni, budaya lokal, dan lingkungan berkelanjutan. Data diperoleh melalui observasi, wawancara, dan dokumentasi, kemudian dianalisis secara deskriptif kualitatif. Hasil pelatihan menunjukkan peningkatan pemahaman guru dari 60% (pretest) menjadi 85% (posttest). Guru mampu mengaitkan Eco-print dalam berbagai mata pelajaran: Bahasa Indonesia (teks prosedur), IPAS (lingkungan sekitar), Matematika (uang), Pancasila (tolong-menolong), dan Seni (membuat totebag Eco-print). Pelatihan ini meningkatkan kapasitas guru dalam merancang pembelajaran berbasis potensi lokal sekaligus memperkuat karakter dan kesadaran lingkungan di sekolah dasar.
Co-Authors Agustiana, Mita Dwi Haryanti, Yuyun Hadian, Niki Kartika Wulandari Ma'rifany, Nurul Izza Meidina, Putri Mirna Dianita Nabhani, Pramestya Kharisma Nur Khasanah, Nimas Ayu Rachman, Yoga Tantular Restina, Resta Silvania, Novia Sunarti, Nadia Winansih, Wiwin Yogo Heru Prayitno