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RELEVANSI NILAI SELISIH LOANS BOOK VALUE DAN LOANS FAIR VALUE, BOOK VALUE PER SHARE, DAN EARNINGS PER SHARE TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN DI INDONESIA Rizka Amalia Utami; Pipin Fitriasari
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 6 No 1 (2020): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (600.732 KB) | DOI: 10.51882/jamm.v6i1.7

Abstract

The goal of this research is to analyze the effect of the difference of loans book value andloans fair value, book value per share, and earnings per share to stock price on banks inIndonesia. The objects are 29 conventional banks which are listed in Indonesia StockExchange during 2015-2018 with 116 samples. The data used in this research is secondarydata obtained from Indonesia Stock Exchange (www. idx.co.id). The hypothesis testingmethod are multiple linear regression analysis techniques using SPSS (Statistical Productand Service Solutions) application. After testing, the final results of the study showed thatthe difference between the loan book value and loans fair value with a significance value(sig. 0.760> 0.05) had no effect on stock prices, earnings per share with a significance value(sig. 0.166> 0.05) no effect on stock prices, while for the variable book value per share witha significance value (sig. 0,000 <0.05) affect the stock price.
TINGKAT RELIGIUSITAS TERHADAP KECURANGAN AKADEMIK PADA MAHASISWA AKUNTANSI DI SEKOLAH TINGGI ILMU EKONOMI (STIE) Chairun Nisa; Pipin Fitriasari
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 7 No 1 (2021): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (494.929 KB) | DOI: 10.51882/jamm.v7i1.21

Abstract

This research aims to analyze the effect of fraud diamond and the level of religiosity onacademic fraud. The population of this research is STIE Madani Balikpapan bachelor degreestudents who have taken semester 4 above. The sampling technique uses purposive samplingand the total sample is 75 respondents. Data collection of this research used questionarymethod. Analysis method is Structural Equation Modeling (SEM) with Partial Least Square(PLS) and SmartPLS 3.0 as analysis tools. The results showed that capability had a positiveeffect on academic fraud. While pressure, opportunity, rasionalization, and the level ofreligiosity do not affect on academic fraud.
Peningkatan Kinerja UMKM Saat Pandemi Covid-19 Melalui Kesiapan dan Inovasi Digital Improving SMEs Performance During Covid-19 Pandemic Through Digital Readiness and Innovation Maria Yanida; Ni Putu Agustinawati; Arif Widyatama; Pipin Fitriasari
Edunomics Journal Vol. 5 No. 2 (2024): Edunomics Journal
Publisher : FKIP, Universitas Palangka Raya

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

Abstract

Penelitian ini bertujuan untuk mengujin hubungan antara kesiapan teknologi dan inovasi digital dalam mempengaruhi kinerja Usaha Mikro, Kecil, dan Menengah (UMKM) di Kalimantan Tengah. Penelitian in merupakan jenis penelitian kuantitatif dengan menggunakan metode survey. Jumlah sampel yang diperoleh sebesar 81 responden. Hasil penelitian ini menunjukkan bahwa kesiapan teknologi dan inovasi digital berpengaruh positif terhadap peningkatan kinerja UMKM saat pandemic bahkan sangat dibutuhkan. Teknologi yang digunakan mencakup seluruh penggunaan teknologi dari saat perencanaan hingga pembukuan. Hasil penelitian ini memiliki indikasi bahwa pemilik UMKM di Kalimanta Tengah ketika masa pandemic memiliki kemauan dan kemampuan untuk melakukan inovasi mengena digitalisasi agar mampu bertahan ketika masa pandemic. Inovasi digital ini mencakup dalam banyak hal dari inovasi digitalisasi dalam bentuk produk, pemasaran, pembukuan maupun mengenai perencanan yang harus dimulai dengan menggunakan digitalisasi. Penelitian ini memiliki implikasi bahwa teknologi merupakan hal yang substansi dalam UMKM. Pemikiran awal atau konvensional harus bergeser pada literasi digital. Pemahaman mengenai literasi digital di UKM yang rendah dapat mengakibatkan kesulitan dalam beradaptasi pada masa pandemik saat ini
Pendampingan Strategi Pemasaran dan Desain Kemasan Pada Produk Olahan Kacang Hijau Goreng UMKM Risma Kacang Hijau Goreng Pipin Fitriasari; Anisa Ahmad; Azizah Safina; Megah Puspita
Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Vol. 2 No. 4 (2024): Desember : Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/kegiatanpositif.v2i4.1449

Abstract

The mentoring activities carried out in community service are specifically for Micro, Small and Medium Enterprises (MSMEs) in Balikpapan City, Klandasan Ilir Village. The target of MSMEs targeted in this mentoring activity was carried out at MSME Risma Kacang Hijau Goreng RT.14 Klandasan Ilir Village,Balikpapan Kota. The activities carried out include digital marketing strategies, product design and providing entrepreneurial knowledge. The results of this mentoring activity, Risma's MSME, Fried Green Beans, was able to implement marketing strategies and create product packaging designs in managing its business.
Inovasi Pemasaran dan Pendampingan Penyusunan Laporan Keuangan Dengan Aplikasi “SI APIK” pada UMKM Roti Maryam “NULIN” Pipin Fitriasari; Fara Annisa Syam; Siti Masyitah; Sofia Maulida
Dinamika Sosial : Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan Vol. 2 No. 2 (2025): Juni : Dinamika Sosial : Jurnal Pengabdian Masyarakat dan Transformasi Kesejaht
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/dinsos.v2i2.1647

Abstract

This community service activity in the form of mentoring for MSMEs in Gunung Sari Ulu Village aims to provide understanding to MSME actors in Gunung Sari Ulu Village about the importance of brands and packaging in a product and the need for digital financial management and digital marketing (online). MSME mentoring activities are carried out to innovate Maryam bread products "NULIN" such as: providing new packaging; and digital financial management training with the "SI APIK" application. With the mentoring activities, it is hoped that it can attract public attention to the product and also reach a wider market.
Dampak Persepsi Risiko, dan Financial Technology pada Minat Masyarakat untuk Berinvestasi Pipin Fitriasari; Maria Yanida
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 3 (2025): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i3.1169

Abstract

This research aims to analyze the impact of risk perception, financial technology, on the interest of the people of Balikpapan City to invest in the capital market. This type of research is quantitative research, with a questionnaire as the research instrument. The population in this research is the people of Balikpapan City with several criteria. The sampling technique uses incidental sampling. Based on the sampling method, a sample of 216 respondents. The results of this research show that risk perception, financial technology have a positive and significant effect on the interest in investing in the capital market among the people of Balikpapan City.