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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Agrokreatif Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal SOLMA JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Minda Baharu Jurnal Bisnis Terapan Account : Jurnal Akuntansi, Keuangan dan Perbankan REMIK : Riset dan E-Jurnal Manajemen Informatika Komputer Jurnal Sains Terapan : Wahana Informasi dan Alih Teknologi Pertanian JURNAL SOSIAL TERAPAN (JSTR)
Ginoga, Lesia Fatma
Sekolah Vokasi IPB University
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Veterinary Other

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ANALISIS PRICE DISCOVERY SAHAM ALIBABA DI NYSE DAN HKEX Rosyanti, Novi; Syahwani, Asty Khairi Inayah; Ginoga, Lesia Fatma; Ramadhanti, Resti Jayeng; Saleh, Rahmat; Firmansyah, Iman
Jurnal Bisnis Terapan Vol. 9 No. 1 (2025): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v9i1.7384

Abstract

This research analyzes the price discovery process of Alibaba shares traded on two major exchanges: the New York Stock Exchange (NYSE) with the ticker BABA and the Hong Kong Exchange (HKEX) with the ticker 9988. The methods used include the Vector Error Correction Model (VECM), Hasbrouck's Information Share (IS), and Impulse Response Function (IRF) to measure the relative contribution of each exchange in reflecting new information in stock prices. The results of the analysis show that the two exchanges have a strong long-term relationship, as indicated by the Johansen cointegration test. Based on the IS calculation, HKEX has a greater contribution to price discovery compared to NYSE, indicating that Alibaba's stock price reflects new information faster on HKEX. The IRF analysis shows that price shocks on one exchange have a significant impact on the other exchange in the short term, but the effect tends to diminish in the long term. These findings provide insight for investors in choosing a more efficient exchange for transactions and open up arbitrage opportunities based on the different roles of each exchange in price discovery.
Local Economic Empowerment Through the Implementation of Webpos in Mulyaharja Village, Bogor Rahmani, Hani Fitria; Tampubolon, Ricky Bryan D.P.; Mauludina, M. Alam; Septiani, Delina Herdian; Sriwijayanti, Irma; Ginoga, Lesia Fatma; Ramadhanti, Resti Jayeng; Rosyanti, Novi; Inayah, Asty Khairi; Pratiwi, Ratih; Merdekawati, Eka; Hidayati, Aulia; Nurdialy, Mela; Firmansyah, Iman
Jurnal SOLMA Vol. 14 No. 2 (2025)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v14i2.18405

Abstract

Background: Program Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk meningkatkan pemahaman dan adopsi sistem pencatatan keuangan digital WebPos bagi pelaku usaha di Kampung Ekowisata Mulyaharja, Bogor. Rendahnya literasi digital dan keterbatasan akses terhadap teknologi menjadi kendala utama dalam pengelolaan keuangan usaha mikro dan kecil di kawasan ini. Dengan penerapan WebPos, diharapkan para pelaku usaha dapat meningkatkan efisiensi dan transparansi dalam pencatatan transaksi mereka. Metode: Kegiatan ini dilaksanakan melalui pendekatan sosialisasi, pelatihan, dan pendampingan teknis. Pelatihan dilakukan secara langsung dengan metode partisipatif, di mana peserta mempraktikkan penggunaan WebPos dalam pencatatan transaksi sehari-hari. Evaluasi dilakukan dengan menggunakan pre-test dan post-test, observasi langsung, serta wawancara dengan peserta untuk menilai efektivitas program. Hasil: Hasil kegiatan menunjukkan adanya peningkatan signifikan dalam pemahaman dan keterampilan peserta dalam menggunakan sistem WebPos. Pelaku usaha yang awalnya mengandalkan pencatatan manual kini lebih terbiasa menggunakan sistem digital. Namun, masih ditemukan beberapa kendala dalam adaptasi teknologi, terutama terkait akses terhadap perangkat yang memadai dan kestabilan koneksi internet. Kesimpulan: Implementasi WebPos terbukti meningkatkan efisiensi pencatatan transaksi dan transparansi keuangan bagi pelaku usaha di Kampung Mulyaharja. Meskipun masih ada tantangan dalam adaptasi teknologi, pendampingan yang berkelanjutan serta dukungan dari berbagai pihak diperlukan untuk memastikan keberlanjutan digitalisasi di sektor ekowisata.
Analisis Kinerja Saham dan Rasio Keuangan Pada Japfa Comfeed Indonesia Tbk (JPFA): Analysis of Stock Performance and Financial Ratios at Japfa Comfeed Indonesia Tbk (JPFA) Rizki Akbarianto Binas Samudra; Daud Syah Habibi; Syahwani, Asty Khairi Inayah; Lesia Fatma Ginoga; Resti Jayeng Ramadhanti
Jurnal Sosial Terapan Vol 1 No 1 (2023): Jurnal Sosial Terapan, Volume 1 No. 1 April 2023
Publisher : IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jstr.1.1.52-62

Abstract

Analysis of the selection of stocks to invest can be seen by measuring stock performance based on stock returns and risks that will be borne by investors. Beside of stock performance, investors also pay attention to the company's financial performance by calculating the company's financial ratios. This study aims to determine the stock performance and financial ratios of the JAPFA Comfeed Indonesia (Tbk) company. The analytical method in this study uses secondary data in the form of stock price data and company financial reports. The results of the study show that returns for the August 2022 period produce better returns. Meanwhile, September 2022 experienced a drastic decrease from the previous year so that it experienced a loss. The average risk value for August 2022 is 1.87% and September 2022 is 1.40%. Macro analysis can be seen that the company still imports raw materials by 30%, so the company is more consistent in managing finances, controlling cash wisely, and focusing on increasing efficiency and profitability. The results of the analysis in this study indicate that JAPFA's financial ratios can be categorized as quite good. Abstrak Analisis pemilihan saham untuk berinvestasi dapat dilihat dengan melakukan pengukuran kinerja saham berdasarkan return saham dan risiko yang akan ditanggung oleh investor. Selain kinerja saham, investor juga memperhatikan kinerja keuangan perusahaan dengan menghitung rasio keuangan perusahaan. Tujuan penelitian ini adalah mengetahui bagaimana kinerja saham dan rasio keuangan perusahaan pada JAPFA Comfeed Indonesia (Tbk). Penelitian ini menggunakan data sekunder yang berasal dari data harga saham dan laporan keuangan perusahaan. Hasil penelitian menunjukkan return untuk periode bulan Agustus tahun 2022 menghasilkan return yang lebih baik. Sedangkan, bulan September 2022 mengalami penurunan drastis dari tahun sebelumnya sehingga mengalami loss. Nilai rata-rata risiko Agustus 2022 1,87% dan September 2022 1,40%. Analisis makro dapat dilihat perusahaan masih impor bahan baku sebesar 30%, maka perusahaan lebih konsisten dalam mengelola keuangan, mengendalikan kas dengan bijaksana, serta fokus dalam peningkatan efisiensi dan profitabilitas. Hasil analisis dalam penelitian ini menunjukkan bahwa rasio keuangan Perusahaan JAPFA dapat dikategorikan cukup baik.
EVALUASI KINERJA KEUANGAN PERUSAHAAN KONSTRUKSI DI BURSA EFEK INDONESIA DENGAN PENDEKATAN DUPONT Saleh, Rahmat; Dadang Iwan Riswandi; Iman Firmansyah; Asty Khairi Inayah Syahwani; Lesia Fatma Ginoga
Jurnal Bisnis Terapan Vol. 9 No. 2 (2025): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v9i2.7953

Abstract

This study aims to evaluate the financial performance of construction companies listed on the Indonesia Stock Exchange during the 2019–2023 period using the DuPont System approach. The analysis focuses on three sample companies, PT Total Bangun Persada Tbk, PT Acset Indonusa Tbk, and PT Adhi Karya (Persero) Tbk by measuring Net Profit Margin (NPM), Total Asset Turnover (TATO), and Return on Investment (ROI). The results indicate that PT Total Bangun Persada Tbk consistently recorded the strongest financial performance, with an average ROI of 4.29%. In contrast, PT Acset Indonusa Tbk experienced significant financial pressure, with an average negative ROI of (13.33)%, while PT Adhi Karya (Persero) Tbk showed fluctuating performance, averaging an ROI of 0.68%. The industry average remained negative, reflecting the ongoing challenges in profitability and asset efficiency faced by the construction sector. These findings highlight the importance of asset management optimization and operational efficiency strategies to enhance the competitiveness of construction companies in Indonesia.
ANALISIS DAMPAK NPL, CKPN, LDR DAN SUKU BUNGA KREDIT TERHADAP PENYALURAN KREDIT PERBANKAN PADA MASA PANDEMI COVID-19 Lesia Fatma Ginoga; Asty Khairi Inayah Syahwani
Ekonomi & Bisnis Vol 21 No 1 (2022): Jurnal Ekonomi dan Bisnis Vol 21 No 1 Juni 2022
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v21i1.4569

Abstract

ABSTRACT During the Covid-19 Pandemic, the banking sector experienced slow credit growth, this was due to the weakening economy and sluggish public purchasing power. At the beginning of the Covid-19 pandemic, the Basic Loan Interest Rate (SBDK) did not experience a significant decline, Banks also had to be more careful in lending to avoid Non-Performing Loans (NPLs). Credit reserves or Allowance for Impairment Losses (CKPN) must also be reserved for all credit categories in accordance with PSAK 71. In the midst of the COVID-19 pandemic, Banks must also maintain a Loan to Deposit Ratio (LDR) in the range of 75% - 80% in order to continue to fulfill one of the health elements of the bank. This study aims to determine the effect of Non-Performing Loans (NPL), Allowance for Impairment Losses (CKPN), Basic Credit Interest Rates (SBDK), and Loan to Deposit Ratio (LDR) on lending. The research data is secondary data, namely the Quarterly Financial Statements from March 2020-March 2021. The analytical method used is panel data regression analysis. The results showed that CKPN and LDR had a significant effect on lending while NPL and SBDK had no significant effect on lending. Keywords: Covid19 pandemic, SBDK, LDR, CKPN
Analisis Fishbone Diagram Kesulitan Penggunaan Aplikasi Keuangan dan Perhitungan HPP pada UMKM Mulyaharja Delina Herdian Septiani; Lesia Fatma Ginoga; Novi Rosyanti; Asty Khairi Inayah Syahwani; Resti Jayeng Ramadhanti
Ekonomi & Bisnis Vol 25 No 1 (2026): Jurnal Ekonomi & Bisnis Juni 2026
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v25i1.8310

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam pertumbuhan ekonomi Indonesia. Namun, masih banyak UMKM yang menghadapi kendala dalam mengadopsi pengelolaan keuangan digital, yang berdampak pada ketidaklengkapan pencatatan biaya produksi. Penelitian ini bertujuan untuk menganalisis faktor-faktor penyebab kesulitan penggunaan aplikasi keuangan serta mengevaluasi implikasinya terhadap pencatatan Harga Pokok Produksi (HPP) pada UMKM di Kelurahan Mulyaharja, Kota Bogor. Hasil penelitian menunjukkan bahwa kendala penggunaan aplikasi keuangan dipengaruhi oleh lima faktor utama, yaitu Man, Method, Machine, Measurement, dan Environment, dengan faktor dominan berupa rendahnya literasi digital, ketiadaan prosedur pembukuan digital yang terstandarisasi, serta keterbatasan pelatihan. Kondisi tersebut menyebabkan pencatatan biaya produksi yang tidak lengkap, khususnya biaya tenaga kerja dan overhead, sehingga informasi HPP yang dihasilkan kurang akurat. Penelitian ini merekomendasikan peningkatan literasi digital, penyusunan SOP pembukuan sederhana yang terintegrasi dengan evaluasi dasar HPP, serta penguatan kolaborasi antar pemangku kepentingan untuk mendukung keberlanjutan pengelolaan keuangan digital UMKM. Kata kunci:  aplikasi keuangan, diagram fishbone, HPP, literasi digital, UMKM
PENGARUH FAKTOR FUNDAMENTAL TERHADAP HARGA SAHAM PERUSAHAAN PROPERTI YANG TERDAFTAR DI BEI PERIODE 2016–2023 Saleh, Rahmat; Iman Firmansyah; Asty Khairi Inayah Syahwani; Lesia Fatma Ginoga
Jurnal Bisnis Terapan Vol. 10 No. 1 (2026): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v10i1.8785

Abstract

This study aims to examine the effect of fundamental factors on stock prices of property companies listed on the Indonesia Stock Exchange (IDX) during the 2016–2023 period. The independent variables are Return on Equity (ROE), Debt to Equity Ratio (DER), Earnings Per Share (EPS), Current Ratio (CR), and Accounts Receivable Turnover (ART), while the dependent variable is stock price measured by the closing stock price. This study employs a quantitative approach with an explanatory research design. The population consists of 35 property companies listed on the IDX during 2016–2023. Using purposive sampling, 30 companies that met the research criteria were selected, resulting in 240 observations. Secondary data were obtained from the Indonesia Stock Exchange (IDX) and the Indonesian Capital Market Directory (ICMD). Data were analyzed using multiple linear regression. The results indicate that ROE, DER, EPS, CR, and ART simultaneously affect stock prices. Partially, ROE, DER, and EPS have a positive and significant effect on stock prices, whereas CR and ART do not have a significant effect. The adjusted coefficient of determination shows that the model explains 22.7% of stock price variation. These findings indicate that investors place greater emphasis on profitability and earnings performance than on liquidity and activity ratios when evaluating property companies.
Pelatihan Pemanfaatan Limbah Domestik agar Memiliki Nilai Ekonomis untuk Pertanian Organik di Desa Cihideung Ilir, Ciampea, Kabupaten Bogor Nurul Jannah; R. A. Hangesti Emi Widyasari; Lesia Fatma Ginoga; Asty Syahwani
Agrokreatif: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 9 No. 3 (2023): Agrokreatif Jurnal Ilmiah Pengabdian Kepada Masyarakat
Publisher : Institut Pertanian Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/agrokreatif.9.3.386-393

Abstract

The high population growth rate in the Cihideung Ilir area is accompanied by a high amount of household waste, known as domestic waste. The existence of domestic waste, if utilized properly, will protect the quality of the environment since it can cause pollution. Therefore, a special effort must be made to utilize this domestic waste to be processed into a product of high economic value. In terms of the conditions, the IPB University Vocational School Lecturer Team was moved to carry out activities with farmers, cadres and residents of Cihideung Ilir Village, Ciampea, Bogor Regency to process domestic waste into Liquid Organic Fertilizer through training on utilization of domestic waste into Liquid Organic Fertilizer (LOF). This community service activity aims to provide knowledge and skills in utilizing domestic (household) waste. Farmers, cadres and local villagers attended the Training activity. The activity started with the presentation of material about LOF, the benefits of LOF and hands-on practice on how to make the Liquid Organic Fertilizer properly. The training materials were delivered directly, followed by interactive questions and answers, as well as an introduction to the tools and equipment that will be used to make organic liquid fertilizer. All the training participants actively and enthusiastically followed the discussions. The training activity for making liquid organic fertilizer is expected to reduce the amount of organic waste generated and to encourage training participants to utilize organic waste in their homes into an organic liquid fertilizer that can provide economic value. The benefits of POC from an environmental point of view can be used as fertilizer for plants in the yard or on agricultural land. From an economic point of view, it can be sold to increase residents' income.
PERANCANGAN SISTEM INFORMASI AKUNTANSI PENJUALAN BERBASIS MAKRO VBA MICROSOFT EXCEL PADA UMKM AFNAN CAKE & COOKIES Tsabitah Ghina Putri Darmawan; Lesia Fatma Ginoga; Asty Khairi Inayah; Resti Jayeng Ramadhanti; Novi Rosyanti
ACCOUNT: Jurnal Akuntansi, Keuangan dan Perbankan Vol 12 No 2 (2025): EDISI DESEMBER
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v12i2.7696

Abstract

Perkembangan UMKM di Indonesia, khususnya di sektor kuliner, telah menimbulkan persaingan yang ketat dan tuntutan efisiensi operasional. Namun, banyak UMKM masih mencatat penjualan secara manual, yang berisiko tinggi. Studi ini bertujuan membantu UMKM dalam meningkatkan pencatatan penjualan dengan merancang Sistem Informasi Akuntansi Penjualan berbasis Excel VBA Macro, dengan studi kasus pada Afnan Cake & Cookies. Data dikumpulkan melalui wawancara, kuesioner, dan dokumentasi. Desain sistem mengikuti metode SDLC dengan model waterfall. Hasil penelitian menunjukkan bahwa UMKM tersebut masih menggunakan sistem pencatatan manual sederhana yang belum terkomputerisasi. Proses perancangan meliputi tiga tahap utama: analisis kebutuhan sistem, desain sistem, dan implementasi sistem. Dengan sistem ini, pencatatan transaksi penjualan dilakukan secara terstruktur dan real-time, sehingga mempercepat proses pencatatan penjualan dan meminimalkan risiko kesalahan. Keywords : Accounting Information System, System Design, Excel VBA Macro  
ANALISIS KENDALA PEMOTONGAN, PENYETORAN, DAN PELAPORAN PAJAK PENGHASILAN (PPH) MASA PADA PUSDIKLAT APU PPT Zalfa Aliya Faatin; Lesia Fatma Ginoga
ACCOUNT: Jurnal Akuntansi, Keuangan dan Perbankan Vol 12 No 2 (2025): EDISI DESEMBER
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v12i2.7697

Abstract

Penelitian ini bertujuan untuk menganalisis kendala yang dihadapi dalam pemotongan, penyetoran, dan pelaporan Pajak Penghasilan (PPh) Masa di Pusdiklat APU PPT. PPh Masa merupakan kewajiban perpajakan yang harus dipenuhi oleh setiap instansi, untuk mendukung penerimaan negara. Metode penelitian yang digunakan adalah pendekatan kualitatif model interaktif dan metode diagram fishbone (Ishikawa). Menyajikan data dalam bentuk diagram fishbone untuk mengidentifikasi secara sistematis terhadap faktor-faktor penyebab yang berkontribusi terhadap permasalahan yang diteliti. Hasil penelitian menunjukkan bahwa terdapat beberapa kendala yang signifikan, antara lain sistem informasi yang belum optimal dalam mendukung proses pemotongan, penyetoran, dan pelaporan PPh Masa, dan adanya perubahan regulasi perpajakan. Keywords : Constraints, Income Tax, Reporting, Tax.  
Co-Authors Asty Khairi Inayah Syahwani Asty Syahwani Ayu Amelia Putri Dadang Iwan Riswandi Dahri Tanjung Daud Syah Habibi Delina Herdian Septiani Hani Fitria Rahmani Hidayati, Aulia Iman Firmansyah Iman Firmansyah Iman Firmansyah Merdekawati, Eka Muhammad Alam Mauludina Nurul Jannah Pajaria, Annisa Intan R. A. Hangesti Emi Widyasari Rahmat Saleh Rahmat Saleh Ratih Pratiwi Resti Jayeng Ramadhanti Reza Muqtadho Ricky Bryan Tampubolon Rizki Akbarianto Binas Samudra Rosyanti, Novi Septiani, Delina Herdian Sriwijayanti, Irma Tsabitah Ghina Putri Darmawan Uding Sastrawan Zalfa Aliya Faatin