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All Journal JAD: Jurnal Riset Akuntansi & Keuangan Dewantara To Maega: Jurnal Pengabdian Masyarakat International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Bisnis dan Manajemen (JURBISMAN) J-CEKI
Eka Merdekawati
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Peningkatan Nilai Tambah Bawang Merah melalui Kegiatan ReFORm pada Kelompok Wanita Tani (KWT) Warga Massenrempulu, Kabupaten Enrekang, Provinsi Sulawesi Selatan Nurlela Machmuddin; Eka Merdekawati; Made Gayatri; Andini T. Tunggadewi
To Maega : Jurnal Pengabdian Masyarakat Vol 7, No 3 (2024): Oktober 2024
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/tomaega.v7i3.2877

Abstract

There is an increase in red onions production in Enrekang Regency every year. However, the current abundant red onion production is not balanced by an increase in the selling price of red onions which continues to fluctuate. Efforts are needed to increase the added value of red onions which are expected to provide new job opportunities that can increase community income. Efforts to achieve this goal are carried out through community service activities that carry the term reFORm. Reform activities consist of processing red onions products (re-change), processing red onions waste (re-cycle), calculating cost or sales prices (re-account), and marketing processed red onions (re-market). Service activities are carried out with a program implementation scheme through socialization and education, providing training, mentoring and evaluation. The implementation of activities carried out at the KWT Supplir production house with participants from KWT Supplir, and KWT Mekar Jujur Pararuk. The results of activities ranging from socialization to evaluation produced output in the form of improved packaging, the formation of a social media account for KWT Supplir as a forum to market their products and for KWT Meker Jujur, they have added to their KWT activities by starting to produce fried red onoins that are ready and suitable for the market
Analisis Perencanaan Laba Dengan Metode Break Even Point (BEP) Pada PT.Astra Agro Lestari Tbk Yang Terdaftar Di Bursa Efek Indonesia Nurlaela Nurlaela; Samsu Gaffar; Eka Merdekawati; Abd Rajab; Muh Isnan Khaeran Haris
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 2: Februari 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i2.7327

Abstract

Penelitian ini bertujuan untuk mengevaluasi perencanaan laba dengan menggunakan Break Even Point (BEP) yang ada pada Bursa Efek Indonesia (BEI). Metode penelitian ini menggunakan metode penelitian kuantitatif dengan menggunakan rumus BEP per unit dan BEP Rupiah, . juga menggunakan Margin Of Safety dan Contribution Margin dalam mengukur laba yang diperoleh dari biaya yang dikeluarkan perusahaan. Hasil penelitian ini pada perhitungan break even point perusahaan PT Astra agro lestari Tbk dengan 5 tahun yang digunakan tahun 2019 -2023 dikatakan mampu merencanakan laba dengan baik, karena perusahaan mampu mencapai titik impas tersebut dan bahkan mampu melebihi titik impas tersebut sehingga memperoleh laba.Begitupan dengan mengunakan Margin Of Safety dan Contribution Margin, dengan MOS ini pendapatan yang dihasilkan lebih besar daripada biaya yang dikeluarkan sehingga perusahaan laba yang diharapkan.
Pengaruh Biaya Dibayar Dimuka Terhadap Profitabilitas Perusahaan Sektor Properti dan Real Estate Cinthia Carolin Saputri; Muhammad Reyhandika Pangaribuan; Zetta Meishella Defi; Gilang Cipta Alamsyah; Eka Merdekawati
Jurnal Bisnis dan Manajemen (JURBISMAN) Vol. 3 No. 4 (2025): Jurnal Bisnis dan Manajemen (JURBISMAN)
Publisher : Penerbit dan Percetakan CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jurbisman.v3i4.1305

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh biaya dibayar dimuka terhadap profitabilitas, diukur melalui Return on Assets (ROA) dan Net Profit Margin (NPM), pada PT Ciputra Development Tbk (CTRA) dan PT Summarecon Agung Tbk (SMRA) yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2024. Dengan menggunakan pendekatan kuantitatif dengan regresi panel data, penelitian menemukan koefisien negatif sebesar -0,006 dengan signifikansi 0,117, menunjukkan hubungan negatif yang tidak signifikan secara statistik. Rata-rata biaya dibayar dimuka mencapai Rp 195,42 miliar dengan variasi tinggi, mencerminkan tantangan likuiditas dan efisiensi operasional akibat siklus proyek panjang dan dampak pandemi. Hasil dari penelitian ini menegaskan bahwa faktor eksternal seperti leverage dan dinamika pasar lebih dominan memengaruhi profitabilitas, dengan R² hanya 22,7%. Implikasi praktis menyarankan manajer untuk mengoptimalkan amortisasi biaya dibayar dimuka dan auditor untuk meningkatkan pengujian substantif, terutama pada aset lancar melebihi 2% total aset, hal ini bertujuan untuk mendukung kinerja keuangan sektor properti pasca-pandemi.
Risk-Focused Triangulation Audit Model: Analisis Gap Nilai Tercatat dan Nilai Pasar Investasi Saham pada Tiga Emiten BEI Periode 2020-2024 Tri, Tri Koko Apanugra; Fatiyah Sakinah; Taufik Ardiyansah; Anastasya Argiyanti; Eka Merdekawati
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 8 No. 2 (2025): Juli (2025) - Desember (2025)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v8i2.1478

Abstract

A risk-focused audit framework grounded in evidence triangulation is advanced to enhance the precision of risk assessment and auditor objectivity in evaluating equity investment values. By integrating internal, external, and documentary evidence, the analysis examines the gap between book and market values of three major banking issuers listed on the Indonesia Stock Exchange from 2020 to 2024. The findings reveal substantial disparities that reflect heightened audit risk arising from valuation bias and differing perceptions of economic worth. Evidence triangulation strengthens audit reliability and reframes the auditor’s role from procedural examiner to economic interpreter. Conceptually, the results highlight the strategic integration of accounting information and market evidence as a foundation for risk evaluation, contributing to improved governance, transparency, and accountability within Indonesia’s financial audit practices.
FROM DIGITALIZATION TO INTELLIGENCE: MAPPING AI FORECASTING READINESS OF MSMES IN GREATER JAKARTA Hani Fitria Rahmani; Ratih Pratiwi; Eka Merdekawati; Aulia Hidayati; Mela Nurdialy
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.677

Abstract

Digital transformation presents both challenges and opportunities for Indonesian micro, small, and medium enterprises (MSMEs) in achieving sustainability performance. This study aims to examine the influence of digital readiness, technology adoption, and institutional support on MSMEs’ sustainability performance. A quantitative approach was employed by distributing questionnaires to MSME actors and analyzing the data using structural equation modeling based on partial least square (PLS-SEM). The results indicate that most independent variables have a positive and significant effect on sustainability performance, although certain variables show a negative relationship, which differs from some previous studies. This finding highlights that digital readiness and technology adoption do not always generate uniform effects but are strongly shaped by institutional contexts and internal conditions of MSMEs. Theoretically, this research contributes to the advancement of Institutional Theory and the Natural Resource-Based View (NRBV) by emphasizing digital capabilities as strategic resources for sustaining competitive advantage. Practically, the study suggests that policymakers and stakeholders should enhance digital literacy, infrastructure, and support programs for MSMEs to strengthen their ability to adapt to the digital era. The study concludes that synergy between internal MSME factors and external support is crucial for achieving sustainable business outcomes. Future research is recommended to include moderating variables such as strategic leadership or market orientation to provide deeper insights into the dynamics of MSME digital transformation.
Co-Authors Abd Rajab Anastasya Argiyanti Andini T. Tunggadewi Aulia Hidayati Cinthia Carolin Saputri Fatiyah Sakinah Gaffar, Samsu Gilang Cipta Alamsyah Hani Fitria Rahmani Made Gayatri Mela Nurdialy Muh Isnan Khaeran Haris Muhammad Reyhandika Pangaribuan NURLAELA NURLAELA Nurlaela Nurlaela Nurlaela Nurlaela Nurlela Machmuddin Ratih Pratiwi Taufik Ardiyansah Tri, Tri Koko Apanugra Zetta Meishella Defi