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All Journal JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Rudence: Rural Development for Economic Resilience Journal of Islamic Contemporary Accounting and Business
Widyowati, Mutiara Puspa
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Economics, Econometrics & Finance

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PENINGKATAN AKURASI PENENTUAN LABA PADA USAHA LURIK MELALUI PERANCANGAN MODEL BIAYA MENGGUNAKAN MICROSOFT EXCEL Ratih Isnaini Ayu Melati; Widyowati, Mutiara Puspa
Rudence: Rural Development for Economic Resilience Vol. 3 No. 2 (2024): Vol. 3 No. 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53698/rudence.v3i2.69

Abstract

ABSTRAK Tujuan kegiatan ini adalah untuk membantu menghitung biaya produksi metode full costing dan memberikan perancangan format perhitungan biaya produksi melalui Microsoft Excel untuk mempermudah perhitungan biaya oleh pengelola Icha Lurik. Metode pelaksanaan kegiatan ini adalah melalui beberapa tahap, yaitu observasi, penyusunan  materi,  pelaksanaan, dan evaluasi. Tahap pelaksanaan terdiri dari pelaksanaan perhitungan biaya produksi kain dan pendampingan untuk implementasi format perhitungan biaya produksi menggunakan Microsoft Excel. Hasil kegiatan ini menunjukkan perhitungan biaya produksi pada Icha Lurik Rp 21.111, perhitungan biaya produksi metode full costing Rp 26.162, perbandingan laba usaha menunjukkan selisih Rp 4.040.801. Icha Lurik bersedia untuk dapat mengimplementasikan format perhitungan biaya produksi metode full costing berbasis Microsoft Excel sehingga penentuan laba dapat lebih akurat. ABSTRACTThe aim of this activity is to help calculate production costs using the full costing method and provide a format for calculating production costs via Microsoft Excel to make cost calculations easier for Icha Lurik managers. The method for implementing this activity is through several stages: observation, material preparation, implementation, and evaluation. The implementation stage consists of carrying out fabric production cost calculations and assistance in implementing the production cost calculation format using Microsoft Excel. The results of this activity show that the production cost calculation for Icha Lurik is IDR 21,111, the production cost calculation using the full costing method is IDR 26,162, the comparison of operating profits shows a difference of IDR 4,040,801. Icha Lurik is willing to implement the Microsoft Excel-based full costing method production cost calculation format to make profit determination more accurate.
MENELISIK PERSEPSI PELAKU USAHA WARUNG TENDA MENGENAI PRINSIP GOING CONCERN Widyowati, Mutiara Puspa; Nasution, Yan Noviar; Fadillah, Haqi; Timuriana, Tiara; Alipudin, Asep
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 9, No 2 (2023): Vol 9, No. 2 (2023)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v9i2.8986

Abstract

ABSTRAKTujuan penelitian ini adalah untuk mengidentifikasi persepsi atau sudut pandang dari pelaku usaha mikro dalam bentuk warung tenda pinggir jalan mengenai prinsip going concern. Responden penelitian ini adalah pelaku usaha warung tenda yang sudah berdiri lebih dari lima tahun yang dianggap bisnis sudah stabil. Responden penelitian terdiri dari dua orang pelaku usaha warung tenda yang menjual bubur ayam madura dan penjual sate (sate daging, sate lidah). Data penelitian adalah data primer berupa pendapat atau persepsi dari masing-masing pelaku usaha secara subjektif. Metode pengumpulan data menggunakan teknik wawancara mendalam. Metode penelitian menggunakan pendekatan fenomenologi dimana proses pengumpulan dan analisis data dilakukan secara paralel. Penelitian dimulai dengan menemukan noema, melakukan epoche, dan menyimpulkan noesis. Hasil penelitian menunjukkan bahwa para pelaku usaha telah menerapkan prinsip going concern walaupun merka tidak memahami secara teoritis. Prinsip going concern diimplementasikan melalui penerapan kesatuan usaha. Selain itu, ditemukan aspek lain dalam menjalankan bisnis, yaitu aspek religiusitas dan budaya. Hal ini sebagai bukti bahwa sektor mikro memiliki karakteristik yang unik tergantung pada nilai-nilai yang dianut oleh pemilik usaha.ABSTRACTThe purpose of this research is to identify the perceptions or point of view of micro-entrepreneurs in the form of roadside tent stalls regarding the principle of going concern. Respondents in this study were tent shop businesses that had been established for more than five years and were considered stable businesses. The research respondents consisted of two tent stall entrepreneurs selling Madura chicken porridge and satay sellers (meat satay, tongue satay). The research data is primary data in the form of opinions or subjective perceptions of each business actor. Methods of data collection using in-depth interview techniques. The research method uses a phenomenological approach where the process of collecting and analyzing data is carried out in parallel. Research begins with finding noema, doing epoche, and concluding noesis. The results of the study show that business actors have applied the going concern principle even though they do not understand it theoretically. The principle of going concern is implemented through the implementation of business units. In addition, other aspects of running a business were found, namely religious and cultural aspects. This is evidence that the micro sector has unique characteristics depending on the values espoused by business owners.
Evaluation of Bank Soundness using the Risk Profile Method, Sharia Governance, Operating Profit, and Capital at Islamic Commercial Banks Nabila, Annisa; Iryani, Lia Dahlia; Widyowati, Mutiara Puspa
Journal of Islamic Contemporary Accounting and Business Vol. 2 No. 1 (2024): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v2i1.315

Abstract

The aim of this research is to assess the health level of Islamic Banks listed on the Indonesia Stock Exchange, utilizing the risk profile, Sharia governance, profitability, and capital method. Purposive sampling with specific criteria was employed as the sampling technique. The findings indicate that using the RGEC method, it predicts that two Islamic banks assessed are in a healthy condition. In 2019, Bank Panin Dubai Syariah achieved a composite score of 82.85%, categorized as healthy. In 2020, it obtained a composite score of 80%, maintaining a healthy category, and in 2021, it secured a composite score of 80%, sustaining a healthy categorization. As for Bank Syariah Indonesia, it is consistently deemed in very healthy condition. In 2019, it obtained a composite score of 91.42%, signifying excellent health. In 2020, it achieved a composite score of 94.28%, maintaining its very healthy status, and in 2021, it attained a composite score of 97.14%, indicating sustained excellent health.
KONTRIBUSI ECONOMIC VALUE ADDED, MARKET VALUE ADDED, DAN LABA PER SAHAM TERHADAP PERUBAHAN HARGA SAHAM DI SEKTOR INDUSTRI BARANG KONSUMSI Anggraini, Fitria Rina; Widyowati, Mutiara Puspa
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 11, No 1 (2025): Vol 11, No. 1 (2025)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v11i1.11489

Abstract

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh economic value added, market value added, dan earnings per share terhadap harga saham pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Jumlah populasi yang digunakan dalam penelitian ini sebanyak 93 perusahaan dengan jumlah sampel 22 perusahaan dengan menggunakan metode purposive sampling. Data yang digunakan dalam penelitian ini adalah data sekunder. Teknik analisis data menggunakan uji asumsi klasik dengan uji normalitas, uji multikoliniearitas, uji heteroskedastisitas dan uji autokorelasi. Pengujian hipotesis menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa pengujian secara parsial dengan uji t mendapatkan hasil economic value added berpengaruh negatif terhadap harga saham, market value added dan earning per share juga berpengaruh secara parsial terhadap harga saham. Perusahaan perlu mengoptimalkan EVA, MVA, dan earning per share sementara investor dapat memanfaatkannya sebagai acuan fundamental, meski dengan pertimbangan faktor lain.ABSTRACTThis study aims to examine the effect of economic value added, market value added, and earnings per share on stock prices in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2018-2022 period. The population used in this study was 93 companies with a sample of 22 companies using the purposive sampling method. The data used in this study are secondary data. The data analysis technique uses the classical assumption test with normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. Hypothesis testing uses multiple linear regression analysis. The results of this study indicate that partial testing with the t-test shows that economic value added has a negative effect on stock prices, market value added and earnings per share also have a partial effect on stock prices. Companies need to optimize EVA, MVA, and earnings per share while investors can use them as a fundamental reference, even with consideration of other factors.
Co-Authors Alipudin, Asep Anggraini, Fitria Rina Annisa Nabila, Annisa Fadillah, Haqi Lia Dahlia Iryani Nasution, Yan Noviar Ratih Isnaini Ayu Melati Timuriana, Tiara