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All Journal JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) International Journal of Business, Economics, and Social Development Rudence: Rural Development for Economic Resilience Journal of Islamic Contemporary Accounting and Business
Widyowati, Mutiara Puspa
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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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.
Building Globally-Ready SMEs Through Strengthening Compliance and Risk Management with Indonesia-Uzbekistan Collaboration in Caringin Subdistrict, Bogor Regency Patra, Eka; Taurusyanti, Dewi; Widyowati, Mutiara Puspa; Lestari, Retno Martanti Endah; Suardi, Hasbi Rizki; Khakimov, Boburbek Akmaljon Ugli; Turdikulov, Farrukh Ravshanjon Ugli
International Journal of Business, Economics, and Social Development Vol. 7 No. 1 (2026): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v7i1.1152

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the global economy, but face complex challenges related to regulatory compliance and risk management. A community service program themed "International Community Service: Building Bridges, Sharing Culture, Strengthening SMEs for Global Opportunities" was implemented in Caringin District, Bogor Regency, with the aim of increasing the capacity of MSMEs through Indonesia-Uzbekistan collaboration. Literature shows that the implementation of Enterprise Risk Management (ERM) and the ISO 31000:2018 standard can improve operational efficiency and competitiveness of MSMEs. The implementation method included data collection through surveys and Focus Group Discussions (FGDs), training, implementation assistance, data analysis using spider web analysis, and reporting of results. Participants were 10 MSMEs with the majority aged over 36 years, predominantly women (70%), and engaged in the food sector (60%). The results of the pre-test and post-test analysis showed a significant increase in all understanding parameters, especially regarding compliance and risk challenges which increased from 3.1 to 4.25. This program has successfully strengthened the managerial literacy of MSMEs and opened up opportunities for access to global markets through cross-border knowledge transfer and strengthening international networks.
EFFICIENCY ANALYSIS OF ISLAMIC BANKING IN YEAR 2018 - 2023 USING STOCHASTIC FRONTIER ANALYSIS Setiadi, Hendri; Heirunissa, Heirunissa; Widyowati, Mutiara Puspa
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 11, No 2 (2025): Vol 11, No 2 (2025)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34203/jimfe.v11i2.12022

Abstract

ABSTRACTThis study aims to analyze the efficiency of 12 Islamic commercial banks and the market competition of Islamic commercial banks in Indonesia during 2018 to 2023. The data used is secondary data per quarter taken from each bank's website and from OJK. The method used in this study is Stochastic Frontier Analysis (SFA) with input variables, namely operating costs, labor costs, fixed assets, total assets, and third party funds, while the output variable is the total financing of Islamic commercial banks and the Panzar-Rosse method to measure the level of competition in the banking industry. The test results show the highest efficiency value for Category 2 Commercial Bank category by Muamalat Indonesia Bank with a score of 93,67%. The highest efficiency value for Islamic commercial banks in the Bank Group 3 category is Sharia Indonesia Bank with a score of 95,04%. In addition, the lowest efficient value for Category 1 Commercial Bank Islamic commercial banks is Aladin Sharia Bank with a score of 53,66%, and the lowest efficiency value for Bank Group 1 Islamic commercial banks is Aladin Sharia Bank with a score of 82,03%. Islamic commercial banks simultaneously in Category 1 Commercial Bank to Category 3 Commercial Bank and Bank Group 1 to Bank Group 3 show market competition classified as monopolistic competition and the market is not concentrated.ABSTRAKPenelitian ini bertujuan untuk menganalisis efisiensi 12 bank umum syariah dan daya saing pasar bank komersial syariah di Indonesia selama tahun 2018 hingga 2023. Data yang digunakan adalah data sekunder per kuartal yang diambil dari website masing-masing bank dan dari OJK. Metode yang digunakan dalam penelitian ini adalah Stochastic Frontier Analysis (SFA) dengan variabel input, yaitu biaya operasional, biaya tenaga kerja, aset tetap, total aset, dan dana pihak ketiga, sedangkan variabel output adalah total pembiayaan bank komersial syariah dan metode Panzar-Rosse untuk mengukur tingkat daya saing di industri perbankan. Hasil pengujian menunjukkan nilai efisiensi tertinggi untuk kategori BUKU 2 oleh Bank Muamalat Indonesia dengan skor 93,67%. Nilai efisiensi tertinggi untuk bank umum syariah dalam kategori KBMI 3 adalah Bank Syariah Indonesia dengan skor 95,04%. Selain itu, nilai efisiensi terendah untuk bank umum syariah BUKU 1 adalah Bank Aladin Syariah dengan skor 53,66%, dan nilai efisiensi terendah untuk bank komersial syariah KBMI 1 adalah Bank Aladin Syariah dengan skor 82,03%. Bank komersial syariah secara bersamaan di BUKU 1 hingga BUKU 3 dan KBMI 1 hingga KBMI 3 menunjukkan persaingan pasar yang diklasifikasikan sebagai persaingan monopolistik dan pasar tidak terkonsentrasi.
Co-Authors Alipudin, Asep Anggraini, Fitria Rina Annisa Nabila, Annisa Dewi Taurusyanti Eka Deviani Fadillah, Haqi Heirunissa, Heirunissa Khakimov, Boburbek Akmaljon Ugli Lia Dahlia Iryani Nasution, Yan Noviar Ratih Isnaini Ayu Melati Retno Martanti Endah Lestari Setiadi, Hendri Suardi, Hasbi Rizki Timuriana, Tiara Turdikulov, Farrukh Ravshanjon Ugli