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All Journal JURNAL LENTERA AKUNTANSI JURNAL ABDIMAS PLJ JACTA: Journal of Accounting and Tax
Purwitasari, Maria Evy
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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THE INFLUENCE OF DAR, ROE AND COMPANY SIZE ON EPS (FOOD AND BEVERAGE SUB SECTOR COMPANIES IN BEI 2024) Riko Sutriyadi; Nur Haris Ependi; Purwitasari, Maria Evy; Sudirman
JACTA: Journal of Accounting and Tax Vol. 3 No. 2 (2025): JACTA: Journal of Accounting and Taxes
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/jacta.v3i2.634

Abstract

The capital market acts as a source of funding for companies as well as an investment platform that includes various instruments such as stocks, bonds, and mutual funds. The existence of the capital market provides an opportunity for companies to obtain capital that can be used in business development. Stock prices are the main indicator in reflecting the company's performance, which is influenced by internal factors such as financial statements, profitability, as well as external factors such as economic conditions, government policies, and the global market situation. Investors need to understand the risks of stock investment, including price volatility, and consider various factors in decision making in order to maximize profits while increasing company value. This research uses a quantitative descriptive method with data from the Indonesia Stock Exchange. The results showed that partially and simultaneously, Debt to Assets Ratio (DAR), Return on Equity (ROE), and company size affect stock prices with a contribution of 36%.
PELATIHAN ANALISA STRATEGI MANAJEMEN “BAGI BUMDES DESA WISATA TUGU SELATAN” Hamizar, Hamizar; Purwitasari, Maria Evy; Lutviani, Metya; Subagiyo, Subagiyo; Oktaviani, Featy; Syamsurizal, Syamsurizal
JURNAL ABDIMAS PLJ Vol. 5 No. 1 (2025): JURNAL ABDIMAS PLJ, Juli 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/japlj.v5i1.1631

Abstract

Village-Owned Enterprises, hereinafter referred to as BUMDes, are a village economic institution/entity that is a legal entity formed and owned by the Village Government, managed independently and professionally with capital that is wholly or mostly separated village assets. Ultimately, BUMDes was formed with the aim of increasing business opportunities in order to strengthen village autonomy and reduce unemployment. With Law No. 6 of 2014, the village government is given broader authority in terms of developing and empowering the economy of the village community in accordance with the potential, opportunities and capabilities of the village. However, many economic potentials of villages cannot be optimally utilized by the village to improve the economy and welfare of the community due to limited management strategies in managing BUMDes businesses and limited Human Resource capabilities in managing BUMDes. To achieve this goal, the Lecturers together with Students of the LP3I Jakarta Polytechnic held incidental training for the community and BUMDes Managers of Tugu Selatan Tourism Village in order to provide knowledge and understanding of SWOT analysis and Management Strategy so that it is hoped that the community and BUMDes Managers can further optimize the efforts that are currently being carried out and analyze how to make Tugu Selatan Tourism Village more advanced and developed and known by the wider community.
PERHITUNGAN HARGA POKOK PENJUALAN RUMAH TIPE 21/60 PADA PT. PPI JAKARTA Agung Durya, Ngurah Pandji Mertha; Purwitasari, Maria Evy; Ependi, Nur Haris; Ikhtiari, Kirana; Syam, Hasnidar
JURNAL LENTERA AKUNTANSI Vol. 8 No. 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i1.848

Abstract

Perhitungan harga pokok penjualan rumah tipe 21/60 PT. PPI adalah untuk mengetahui perhitungan harga pokok penjualan untuk dijual kepada pelanggan. Metodologi penulisan yang digunakan adalah metode kualitatif dengan pendekan diskriptif yakni perhitungan harga pokok dengan menguraikan unsur-unsur yang terkait dalam menentukan perhitungan harga pokok tersebut berpedoman pada data-data  yang didapat di lapangan, wawancara serta melihat daftar pustaka yang berhubungan dengan pengkalkulasian harga pokok penjualan. Adapun tahapan selanjutnya pada pembahasan  pengkalkulasian harga pokok penjualan rumah tipe 21/60 pada PT. PPI mulai dari penghitungan beban bahan baku, beban tenaga kerja langsung, harga pokok produksi dan harga pokok penjualan. Hasil dari penelitian peneliti, diperoleh secara umum pengkalkulasian harga pokok penjualan rumah tipe 21/60 pada PT PPI sudah sesuai dengan kaidah-kaidah akuntansi yang berlaku umum dan penelitian tersebut menunjukkan bahwa penentuan item-item beban yang termasuk ke dalam harga pokok penjualan dan pengkalkulasian bebannya sudah baik dan dapat menetapkan perhitungan harga pokok yang efektif dan efisiensi sehingga membantu manajemen untuk mengambil keputusan dalam menentukan harga jual rumah tipe 21/60 yang di produksi PT PPI. Kata kunci : Biaya Bahan Baku, Tenaga Kerja Langsung, Biaya Overhead, Harga Pokok Produksi, Harga Pokok Penjualan.
EFEKTIFITAS PELAYANAN PEMBERIAN KREDIT BRIGUNA PADA PT ASURANSI BRI LIFE JAKARTA Purwitasari, Maria Evy; Meilandri, Detti; Minggu, Minggu; Purnomo, D; Riyanto, Aris
JURNAL LENTERA AKUNTANSI Vol. 8 No. 2 (2023): JURNAL LENTERA AKUNTANSI, NOVEMBER 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i2.1043

Abstract

This study discusses an analysis of the covering process for briguna credit life insurance products carried out by PT. BRI Life Insurance. This study aims to understand in depth the covering process carried out by these companies in providing life insurance products related to Briguna. The methodology used in this research is direct observation at PT. BRI Life Insurance, interviews with related staff, and documentation studies. The data obtained was analyzed using a descriptive approach to identify and understand the steps involved in the process of covering BRIGUNA life insurance products. The results showed that the process of covering BRIGUNA life insurance products at PT. BRI Life insurance involves several stages. Each stage in lending must be carried out sequentially starting from credit application, credit analysis and decision, to the final stage, namely credit realization and documentation. Keywords: Analysis, Process, Covering.
PENGENDALIAN INTERNAL SEBAGAI TOOLS SISTEM PENGELUARAN KAS PADA CAFÉ JOE NATHAN DI JAKARTA SELATAN Herlina, Herlina; Purnomo, D; Winarti, Euis; Purwitasari, Maria Evy; Minggu, Minggu
JURNAL LENTERA AKUNTANSI Vol. 10 No. 1 (2025): JURNAL LENTERA AKUNTANSI, Mei 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i1.1708

Abstract

This article discusses the internal control system as a tool for controlling the cash disbursement system at Café Joe Nathan. The research methodology used is a qualitative method with a field study approach to collect data directly through the process of recording activities occurring in the field to prepare a research report. Based on the data obtained from the field study, interviews, field notes, and documentation, the report is then compiled. This research discussion covers the main elements of internal control: organization, authorization system, recording procedures and sound practices, as well as the risks faced in the cash receipts system, as well as procedures that can be implemented to ensure the system runs safely and effectively. The implementation of internal controls in the cash receipts system is expected to provide insight for Café Joe Nathan's management to strengthen their financial system and increase stakeholder trust in the company. The research results indicate that the Internal Control System (ISC) implemented by Café Joe Nathan is sound, with a separation of functions, an authorization system and recording procedures, and the implementation of sound practices such as same-day recording. The organizations involved in the Cash Disbursement System are the production department, operations department, and accounting department. Regular evaluations of cash disbursement reports and internal audits are conducted to maintain data accuracy and prevent misuse.
Co-Authors Agung Durya, Ngurah Pandji Mertha ARIS RIYANTO Ependi, Nur Haris Hamizar, Hamizar Herlina Herlina Ikhtiari, Kirana Lutviani, Metya Meilandri, Detti Minggu, Minggu Nur Haris Ependi Oktaviani, Featy Purnomo, D Riko Sutriyadi Subagiyo Subagiyo Sudirman Syam, Hasnidar Syamsurizal - - Winarti, Euis