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All Journal Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Adzkiya : Jurnal Hukum dan Ekonomi Syariah KONSEP DAN TUJUAN PADA TINJUAN BISNIS SYARIAH E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Riset Ilmu Manajemen Bisnis dan Akuntansi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Moneter : Jurnal Ekonomi dan Keuangan Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting Research of Economics and Business Jurnal Sinergi
Fajar Gustiawaty Dewi
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Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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PELATIHAN PENINGKATAN PRODUKSI, PENENTUAN HARGA JUAL, DAN PEMASARAN PRODUK MINUMAN BUBUK JAHE DAN COKLAT DI DESA SUNGAI LANGKA, PESAWARAN rindu rika gamayuni; Fajar Gustiawaty Dewi; fitra dharma
Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Vol 4 No 1 (2020)
Publisher : Lembaga Penelitian dan Pengabdian Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jss.v4i1.168

Abstract

Kegiatan Pengabdian Kepada Masyarakat ini ditujukan pada kelompok Wanita Tani di Desa Sungai Langka, Kecamatan Gedong Tataan, Kabupaten Pesawaran, Lampung. Desa Sungai Langka adalah desa penghasil tanaman coklat, berada di daerah dataran tinggi yang sejuk. Hampir setiap warga di desa ini menanam coklat. Banyaknya tanaman coklat dimanfaatkan oleh ibu-ibu Kelompok Wanita Tani di desa ini untuk membuat minuman bubuk coklat. Produk lainnya yang dihasilkan adalah minuman bubuk jahe. Namun permasalahannya adalah, masih terbatasnya jumlah produksi minuman bubuk jahe dan coklat yang dihasilkan karena keterbatasan tenaga dan peralatan, masih kurangnya pengetahuan dalam analisis biaya produksi dan menentukan harga jual yang tepat, dan masih kurangnya kemampuan dalam memasarkan produk tersebut, sehingga belum bisa memberikan laba atau keuntungan yang maksimal. Target yang ingin dicapai adalah peningkatan produksi, peningkatan laba atau keuntungan, dan meluasnya daerah pemasaran produk. Solusi dan metode untuk menyelesaikan permasalahan tersebut antaralain dengan memberikan pelatihan bagaimana cara untuk meningkatkan produksi, analisis biya produksi dan penentuan harga jual yang tepat, serta pemasaran via on line produk minuman bubuk jahe dan coklat bagi Kelompok Wanita Tani di Desa Sungai Langka ini, sehingga terjadi peningkatan perekonomian warga desa.
Pengaruh Ukuran Kinerja Keuangan Tradisional dan Value Based Management terhadap Market Value Added pada Perusahaan Badan Usaha Milik Negara di Bursa Efek Indonesia Andini Vatiady; Fajar Gustiawaty Dewi
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 4 (2024): November : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i4.1245

Abstract

This study examines the impact of traditional financial performance measures and Value-Based Management on Market Value Added (MVA) in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange from 2018 to 2022. The sampling technique employed was purposive sampling, resulting in the selection of 19 companies based on predetermined criteria. Secondary data was obtained from the Indonesia Stock Exchange website, and panel data regression analysis was used for data analysis. The results indicate that ROA and EVA positively and significantly influence MVA. In contrast, ROE, DPS, EBITDA, and CFROI do not significantly affect MVA. Notably, EPS demonstrates a negative impact on MVA, suggesting that higher earnings per share may not correlate with increased market value.
Pengaruh Sistem Akuntansi Manajemen, Budaya Organisasi, dan Teknologi Informasi Terhadap Kinerja Manajerial : Studi Pada PT. Pegadaian Area Lampung Yuni Rohaliza; Fajar Gustiawaty Dewi
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i3.790

Abstract

Nowadays, the business world is the world that is most often discussed in various forums, both national and international. The many discussions that are often discussed on this issue are the main benchmark for a country's progress. One measure of a country's progress is economic progress and the backbone of economic progress is the business world. The main problem that companies often face in any field cannot be separated from the funds needed, namely capital to finance the company's business, whether used for investment capital or working capital. A company that initially only cares about big profits will quickly do whatever it takes to achieve the desired target without thinking about the impact in the future. However, as time goes by, companies will also realize that every activity carried out must take into account future risks, which of course is the responsibility of the managerial side.
Pengaruh Sistem Pengendalian Internal dan Kinerja Karyawan Terhadap Efektivitas Pemberian Kredit pada Perusahaan Perbankan Paramitra Caroline; Fajar Gustiawaty Dewi
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 3 (2024): Juli : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i3.632

Abstract

This study aims to analyze the influence of the control environment, risk assessment, control activities, information and communication, monitoring, and employee performance of the effectiveness of credit granting at the banking companies in BUMN Bank. Data collection  methods  are  done  by  survey and questionnaires. The number of respondents in this study was 40 respondents, in distributing questionnaires using purposive sampling technique. Based on the F test used to test whether the regression model used is fit, if the significant value>α = 0.05 then the hypothesis is rejected, which means the regression model is not fit. If the significant value <α = 0.05, the hypothesis is accepted, which means the fit regression model. F test results show a significant value of 0,000 which means less  than  0.05  then  the  hypothesis  is  accepted,  which  means  four  independent variables namely the control environment (X1), information and communication (X4), monitoring (X5), and employee performance (X6) simultaneously have a positive effect and risk assessment (X2), control activities (X3) simultaneously have a negative effect on the dependent variable, namely the effectiveness of credit (Y). From the results of the t test it can be seen that four independent variables namely the control environment (X1), risk assessment (X2), control activities (X3), information and communication (X4), monitoring (X5), and employee performance (X6) have a partially positive and negatuve effect on the dependent variable namely the variable the effectiveness of granting credit (Y) because it has a significantly smaller value of 0.05
Analysis of the Influence of Abnormal Accrual, Internal Control System, and Audit Findings on the Quality of Government Financial Reports : (Study on District/City Governments in Indonesia) Chyntia Dwi Putri; Rindu Rika Gamayuni; Fajar Gustiawaty Dewi; Kamadie Sumanda Syafis
International Journal of Economics and Management Sciences Vol. 1 No. 3 (2024): August : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v1i3.170

Abstract

This study aims to exmine the influence of abnormal accrual, internal control system, and audit findings on the quality of financial reports of district/city goverments in Indonesia. The sampel that used in this study was local goverments in Indonesia at the district/city level in 2020-2022, with the sampel amounted to 1,518 sampels. The sampel selection is using purposive sampling technique and proceed using multinomial logistic regression analysis. The result of this study indicate that abnormal accrual do not affect the quality of local government financial reports. Then internal control system has a positive effect on the quality of local government financial reports. And audit finding has a negative effect on the quality of local government financial reports.
The Effect of the Government Internal Control System on Corruption Potential with Accountability as an InterveningVariable (Study on Regency/City Governments in Indonesia) Finny Leonita Sari; Rindu Rika Gamayuni; Fajar Gustiawaty Dewi; Mega Metalia
International Journal of Economics, Management and Accounting Vol. 1 No. 2 (2024): June : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i2.117

Abstract

This study aims to examine the relationship between the Internal Control System (SPI) and potential corruption with accountability as a mediating variable. The sample used in this study was local governments in Indonesia at the district/city level in 2020-2022 so that the sample amounted to 1,307 samples. The sample selection used purposive sampling technique and the analysis technique used was regression analysis and path analysis with SPSS 27 software. Furthermore, the sobel test was used to test the indirect effect of the independent variable on the dependent variable through the intervening variable. The results of the study provide empirical evidence that the SPIP variable has a negative effect on potential corruption. Then SPIP is also proven to have a positive and significant effect on accountability. And accountability has a negative and significant effect on potential corruption. And accountability acts as a mediating influence between SPIP on potential corruption.
Pengaruh Pengungkapan Environment, Social, and Governance (ESG) Terhadap Nilai Perusahaan dengan Keunggulan Kompetitif sebagai Variabel Moderasi Muhammad Chairi Farrel; Fajar Gustiawaty Dewi
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 2 (2025): Mei: 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.v2i2.913

Abstract

This study examines the effect of ESG disclosure on firm value and the moderating role of competitive advantage in energy sector companies listed on the Indonesia Stock Exchange during 2020–2023. Using a quantitative approach with purposive sampling and multiple linear regression analysis, the results show that ESG disclosure has a positive and significant effect on firm value. However, when competitive advantage is introduced as a moderating variable, the direct effect of ESG becomes insignificant, while the interaction between ESG disclosure and competitive advantage shows a positive and significant impact on firm value. These findings imply that ESG practices alone may not be sufficient to enhance firm value unless accompanied by a strong competitive position. The study highlights the importance of integrating ESG strategies with the company’s core competencies to maximize value creation, particularly in highly competitive industries like energy.
PERBANDINGAN TINGKAT KORUPSI DAN E-GOVERNMENT BERDASARKAN OPINI LAPORAN KEUANGAN PADA PEMERINTAH DAERAH DI INDONESIA Ramadhanito, Raihan; Fajar Gustiawaty Dewi
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 3 No. 2 (2025): Vol.3 No.2 (2025)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/efebe.v3i2.248

Abstract

Penelitian ini bertujuan menganalisis perbedaan tingkat korupsi dan e- government antara pemerintah daerah yang mendapatkan opini WTP dengan opini selain WTP (WDP, tidak wajar, tidak menyatakan pendapat). Metode penelitian yang digunakan adalah pengujian uji beda mann whitney u test. Berdasarkan hasil pengujian, terdapat perbedaam pada tingkat korupsi dan e-government yang signifikan antara opini WTP dan selain WTP.
PENGARUH SOLVABILITAS, PERTUMBUHAN PENJUALAN, DAN KINERJA LINGKUNGAN TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI Heriza, Feni; Fajar Gustiawaty Dewi
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 3 No. 3 (2025): Vol.3 No.3 (2025)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/efebe.v3i3.257

Abstract

Tujuan penelitian ini adalah untuk membuktikan secara empiris apakah solvabilitas, pertumbuhan penjualan, dan kinerja lingkungan berpengaruh terhadap profitabilitas. Metode penelitian dengan menggunakan metode purposive sampling. Hasil penelitian ini adalah solvabilitas yang di proksikan oleh DER dan pertumbuhan penjualan berpengaruh terhadap profitabilitas yang diproksikan oleh ROA sedangkan kinerja lingkungann tidak berpengaruh terhadap profitabilitas.
Pengaruh Diversitas Gender Dewan Direksi dan Komite Audit terhadap Pengungkapan Integrated Reporting pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2021-2023 Erryna Putri Amanda; Fajar Gustiawaty Dewi
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 2 (2025): Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i2.1042

Abstract

This study aims to analyze the effect of gender diversity in the board of directors and the presence of an audit committee on the level of integrated reporting disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The study uses companies' annual reports as secondary data and applies multiple linear regression for analysis. The results show that both gender diversity and the audit committee have a positive and significant effect on integrated reporting disclosure. These findings support agency theory, which posits that sound corporate governance enhances transparency and reporting accountability. This research contributes theoretically to the literature on integrated reporting and offers practical implications for companies in formulating more sustainable and informative reporting strategies.
Co-Authors Andini Vatiady Atika Lusi Tania, Atika Lusi Atika Lusi Tania, Atika Lusi Tania Chyntia Dwi Putri Erryna Putri Amanda Finny Leonita Sari fitra dharma Heriza, Feni Kamadie Sumanda Syafis Kiagus Andi Lindrianasari Mega Metalia, Mega Mirany Muhammad Chairi Farrel Paramitra Caroline Pigo Nauli Ramadhanito, Raihan Rindu Rika Gamayuni rindu rika gamayuni Yuni Rohaliza