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SOSIALISASI PENERAPAN STRATEGI MANAJEMEN OPERASIONAL DI PT NESTLE INDONESIA PABRIK PANJANG Kencana, Dwi Tirta
COMMENT: Journal of Community Empowerment Vol 4, No 1 (2024): June
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/comment.v4i1.431

Abstract

Kegiatan pengabdian masyarakat yang dilaksanakan bertujuan untuk memberikan pelatihan dan sosialisasi penerapan strategi manajemen operasional pada perusahaan manufaktur. Perusahaan yang dituju adalah PT. Nestle Indonesia Pabrik Panjang yang terletak di Jalan Raya Bakauheni KM13 Panjang Bandar Lampung. Proses pelatihan penerapan strategi manajemen operasional pada PT Nestle Indonesia Pabrik Panjang. Kemudian dilakukan kegiatan sosialisasi mengenai supply chain. Kegiatan pengabdian masyarakat yang dilaksanakan telah berjalan dengan baik sesuai dengan indikator ketercapaian bahwa peserta sosialisasi antusias terhadap pelatihan yang diberikan serta aktif bertanya terhadap materi sosialisasi yang diberikan. Pelatihan dan  sosialisasi ini memberikan manfaat bagi peserta untuk dapat diaplikasikan sehingga dapat meningkatkan pengembangan produk dan dapat menjangkau pemasaran yang lebih luas.
PENGARUH UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP AUDIT DELAY DI PERUSAHAAN SUB SEKTOR HEALTH CARE YANG TERDAFTAR DI BURSA EFEK INDONESIA Irwanda, Obi; Rizki, Marsi Fella; Kencana, Dwi Tirta
Journals of Economics and Business Vol 4, No 1 (2024): Volume 4, No 1, 2024
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/jeb.v4i1.425

Abstract

Fenomena, rumusan masalah, dan metode hasil dari penelitian ialah mengamati variabel yang paling diakibatkan oleh umur dan ukuran usaha. Kelompok sampel terdiri dari pelaku usaha subsektor Healthcare yang tercatat di BEI pada tahun 2021 dan 2022. Populasi data penelitian terdiri dari 28 pelaku usaha subsektor Healthcare yang tercatat di Bursa Efek Indonesia (BEI) pada tahun 2021 hingga 2022. Parameter penelitian ditentukan dengan mempergunakan sampel data dari 19 perusahaan berbeda, pengumpulan data dilangsungkan dengan pendekatan purposive sampling. Analisis regresi data panel yang mencakup pengujian f, pengujian t, dan koefisien determinasi dipergunakan dalam pendekatan analisis data penelitian. Temuan penelitian terkait variabel ukuran perusahaan yang diketahui bahwasanya nilai ukuran perusahaan tidak memengaruhi audit delay, sementara pada variabel umur perusahaan yang diketahui bahwasanya nilai perusahaan berdampak bagi audit delay. Kata Kunci: Ukuran Perusahaan; Umur Perusahaan; Audit Delay.
Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Larasati, Alda; Kencana, Dwi Tirta; Sihono, Shiwi Angelica Cindiyasari
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.1946

Abstract

This research aims to determine the influence of company size, profitability, company age, and audit opinion on financial reporting time criteria. This research is a quantitative descriptive study that aims to assess the performance of a food and beverage sub-sector company listed on the IDX. The timeliness of financial reporting is measured using company size, profitability, company age, and audit opinion. The object of this research is food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sampling method used in the collection was a purposive sampling method with data collection techniques in the form of documentation, based on established criteria, a sample of 37 companies was obtained. The research period used is 2020-2022. , the operational definition of the variable is divided into two variables, namely the independent variable and the dependent variable using panel data analysis techniques using Eviews version 10 software. The research results show that the variables company size, profitability, and company age have a negative effect, and audit opinion has a positive effect on financial reporting time performance.
Pelatihan Konsep Dasar dan Perkembangan Teori Akuntansi bagi Siswa SMK Taman Siswa Kencana, Dwi Tirta; Bellenica, Claudia; Pratama, Dimas Aji; Sabrina, Hany; M. Andini, Novilya; Ambarwati, Putri; Aprilia, Refalina
Journal of Engineering and Information Technology for Community Service Vol 3, No 2 (2024): Volume 3, Issue 2, Oktober 2024
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/jeit-cs.v3i2.542

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman siswa SMK Taman Siswa Bandar Lampung mengenai perkembangan teori akuntansi. Materi yang disampaikan meliputi evolusi teori akuntansi, konsep dasar, serta penerapan teori akuntansi dalam praktik bisnis saat ini. Metode yang digunakan dalam kegiatan ini adalah ceramah, diskusi interaktif, dan latihan soal untuk memastikan pemahaman siswa. Hasil dari kegiatan ini menunjukkan peningkatan pemahaman siswa terhadap materi yang disampaikan, yang terlihat dari hasil pre-test dan post-test. Dengan adanya kegiatan ini, diharapkan siswa memiliki landasan teori akuntansi yang kuat untuk mendukung studi mereka di masa depan.
PENGARUH PENGUNGKAPAN EMISI KARBON, GOOD CORPORATE GOVERNANCE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023 Kencana, Dwi Tirta; Utami, Seftia Putri; Rosmalasari, Tri Darma
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13633

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan emisi karbon, good corporate governance, dan ukuran perusahaan terhadap nilai perusahaan pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2019-2023. Penelitian ini menggunakan jenis data kuantitatif dengan data sekunder yang bersumber dari laporan keuangan tahunan dan laporan keberlanjutan perusahaan terkait periode 2019-2023. Penelitian menggunakan sampel perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama tahun 2019-2023 dengan metode pemilihan puposive sampling. Jumlah perusahaan yang dijadikan sampel dalam penelitian ini adalah 15 perusahaan selama 5 tahun, sehingga total data sampel adalah 75. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linear berganda dengan menggunakan alat bantu SPSS Statistic 26. Hasil penelitian ini menunjukkan bahwa variabel pengungkapan emisi karbon, good corporate governance, dan ukuran perusahaan secara parsial tidak berpengaruh terhadap nilai perusahaan dan variabel pengungkapan emisi karbon, good corporate governance, dan ukuran perusahaan secara simultan tidak berpengaruh terhadap nilai perusahaan.
Analisis Pengaruh Penghargaan Finansial, Pelatihan Profesional, Nilai–Nilai Sosial Terhadap Minat Mahasiswa Akuntansi Dalam Memilih Karir Sebagai Akuntan Publik Sari, Devi Novita; Kencana, Dwi Tirta
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 4 (2025): May 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i4.7230

Abstract

The reason for the low number of public accountants is due to the lack of interest of accounting student in this profession. Infact, the public accounting profession is an important proffesion because the publik accounting profession working in a piblik accountig firm (KAP) is a proffesion that aims to prove the princples of transparancy, accountability, liability, independence and fairness that have been implemented in financial report. This research aim to test and analyzw how influential financial rewards, professional training, and social values are on students’ nterest in choosing a career as a piblic accountan. This research uses a quantitative type of research where the population is a active a accounting students in 2023. The sampling method was using the slovin formula and obtained results of 97 samples. By collecting data using questionnaires with gform. The results of this research show that financial awards do not have a significant positiv influence, while professional training and social values have a significant positive influence on a accounting students’ interest in choosing a career as a public accountant
PENGARUH INFLASI, NILAI TUKAR DAN SUKU BUNGA TERHADAP RETURN SAHAM SEKTOR TRANSPORTASI DAN LOGISTIK Adeliya, Dita; Kencana, Dwi Tirta; Rosmala Sari, Tri Darma
AKUNTANSI DEWANTARA Vol 8 No 1 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 1 APRIL 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i1.16910

Abstract

This study plans to decide the impact of inflation, exchange rate and interest rate on stock returns in the transportation and logistik area. The strategy utilized in this study is panel regression analysis, to determine the effect of each independent variable on the dependent variable. With the aim of knowing a comprehensive picture of the effect of inflation, interest rates and exchange rates on stock returns. The population of this study is the transportation and logistics sector listed on the Indonesia Stock Exchange for the 2019-2022 period. Samples were taken using purposive sampling technique and Data collection of stock prices, exchange rates, inflation, interest rates based on the official website.
PENGARUH CURRENT RATIO, NET PROFIT MARGIN DAN RETURN ON EQUITY TERHADAP HARGA SAHAM SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2022 Udharie, Azzalia Ayunda; Kencana, Dwi Tirta; Rosmala Sari, Tri Darma
AKUNTANSI DEWANTARA Vol 8 No 1 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 1 APRIL 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i1.16958

Abstract

This research aims to analyze the influence of Current Ratio (CR), Net Profit Margin (NPM), and Return On Equity (ROE) on share prices in Food and Beverage Sub-Sector Companies listed on the Indonesia Stock Exchange. The population in this research are companies listed on the Indonesia Stock Exchange for the period 2019 to 2022. The purposive sampling method was utilized to select 19 companies from the Food and Beverage Sub Sector for research purposes. This study collects data through documentation and analyzes it using panel data. The results of this study indicate that the CR variable partially does not have a significant effect on stock prices. The NPM variable partially has a positive and significant effect on stock prices. Meanwhile, the ROE variable has a positive relationship but has no effect on stock prices. The CR, NPM and ROE variables influence share prices simultaneously and can explain share prices in Food and Beverage Sub-Sector Companies listed on the Indonesia Stock Exchange by 23.6910%.
Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Larasati, Alda; Kencana, Dwi Tirta; Sihono, Shiwi Angelica Cindiyasari
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.1946

Abstract

This research aims to determine the influence of company size, profitability, company age, and audit opinion on financial reporting time criteria. This research is a quantitative descriptive study that aims to assess the performance of a food and beverage sub-sector company listed on the IDX. The timeliness of financial reporting is measured using company size, profitability, company age, and audit opinion. The object of this research is food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sampling method used in the collection was a purposive sampling method with data collection techniques in the form of documentation, based on established criteria, a sample of 37 companies was obtained. The research period used is 2020-2022. , the operational definition of the variable is divided into two variables, namely the independent variable and the dependent variable using panel data analysis techniques using Eviews version 10 software. The research results show that the variables company size, profitability, and company age have a negative effect, and audit opinion has a positive effect on financial reporting time performance.