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All Journal JURNAL BISNIS & AKUNTANSI UNSURYA Jurnal Sains dan Teknologi Reaksi Al-Mal:Jurnal Akuntansi dan Keuangan Islam Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Jurnal Manajemen Informatika dan Bisnis Digital JEBD ADM : Jurnal Abdi Dosen dan Mahasiswa
Dewi Silvia
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences

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PENGARUH PERPUTARAN KAS DAN PERPUTARAN PERSEDIAAN TERHADAP LIKUIDITAS PADA PT INDOFOOD CBP SUKSES MAKMUR TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2018 Dewi Silvia; Yulis tina; Tia Anggraini
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 5, No 2 (2020): JURNAL BISNIS & AKUNTANSI UNSURYA
Publisher : JURNAL BISNIS & AKUNTANSI UNSURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (164.582 KB) | DOI: 10.35968/.v5i2.431

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh perputaran kas dan perputaran persediaan terhadap likuiditas pada PT Indofood CBP Sukses Makmur Tbk. Populasi penelitian ini adalah laporan keuangan PT Indofood CBP Sukses Makmur Tbk. Jumlah sampel dalam penelitian ini adalah 32 dengan menggunakan teknik simple random sampling. Alat analisis menggunakan uji asumsi klasik, regresi linier berganda, koefisien determinasi dan pengujian hipotesis. Hasil penelitian menunjukkan secara simultan perputaran kas dan perputaran persediaan berpengaruh dan signifikan terhadap likuiditas (rasio cepat) pada PT Indofood CBP Sukses Makmur Tbk dan secara parsial perputaran kas berpengaruh negatif dan signifikan terhadap likuiditas (rasio cepat), perputaran persediaan berpengaruh dan signifikan terhadap likuiditas (rasio cepet) pada PT Indofood CBP Sukses Makmur Tbk.Kata Kunci: perputaran kas, perputaran persediaan, likuiditas (rasio cepat)
PENGARUH ANGGARAN BERBASIS KINERJA DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH PADA LEMBAGA PENJAMINAN MUTU PENDIDIKAN (LPMP) PROVINSI LAMPUNG Nur Desiana Wardani; Dewi Silvia
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 6, No 1 (2021): JURNAL BISNIS & AKUNTANSI UNSURYA
Publisher : JURNAL BISNIS & AKUNTANSI UNSURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/.v6i1.625

Abstract

Penelitian ini dilakukan karena adanya permasalahan yang disoroti oleh masyarakat, yaitu terkait dengan masalah akuntabilitas pemerintah yang masih belum transparan, kurang akuntabel, berkinerja buruk serta belum efektif dan efisien. Tujuan penelitian ini adalah untuk mengetahui pengaruh Pelaksanaan Anggaran Berbasis dan Kejelasan Tujuan Anggaran terhadap Akuntabilitas Kinerja Instansi Pemerintah pada Lembaga Penjaminan Mutu Pendidikan (LPMP) Lampung secara simultan dan parsial. Penelitian ini termasuk penelitian survei dimana 40 sampel merupakan sampel jenuh dan menggunakan kuesioner sebagai alat pengumpulan datanya. Hasil penelitian menunjukkan bahwa secara simultan kinerja berbasis anggaran dan kejelasan tujuan anggaran berpengaruh positif dan signifikan terhadap akuntabilitas kinerja instansi pemerintah dengan nilai F hitung sebesar 15.603> Ftabel 3,240 dan nilai signifikansi yang lebih kecil sebesar 0,000 <0, 05. Secara parsial masing-masing variabel berpengaruh positif signifikan terhadap akuntabilitas kinerja instansi pemerintah. Besarnya kontribusi variabel anggaran berbasis kinerja dan kejelasan sasaran anggaran terhadap akuntabilitas kinerja instansi pemerintah 45,8%, sedangkan sisanya 54,2% dipengaruhi oleh variabel lain yang belum diteliti dalam penelitian ini. Kata Kunci: Anggaran Berbasis Kinerja, Kejelasan Target Anggaran, Instansi Pemerintah Akuntabilitas Kinerja
INCREASING THE MECHANICAL PROPERTIES OF BIODEGRADABLE PLASTIC BASED ON POLY LACTIC ACID (PLA) WITH THE ADDITION OF COCONUT COIL (COIR) AND CHITOSAN Dewi Silvia; R Ridwan
Jurnal Sains dan Teknologi Reaksi Vol 21, No 01 (2023): JURNAL SAINS DAN TEKNOLOGI REAKSI
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/jstr.v21i01.4231

Abstract

Petroleum-based plastics that are difficult to decompose have been used for years to become the biggest environmental polluter.The solution is to replace conventional plastics such as bioplastics with the same quality as conventional plastics so that they can replace the existence of petroleum-based plastics.The innovation of combining natural polymers (poly lactic acid) with coir-chitosan fillers is able to make polymers have good mechanical properties. This study aims to see the effect of mixing the natural polymer poly lactic acid (PLA) with coir (coconut coir) and chitosan fillers. With variations in fiber mass fraction3.8 grams; 3.9 grams; 4 grams; 4.1 grams; 4.2 grand mass variation of chitosan 0.36 gr; 0.38 gr; 0.4 gr; 0.42 gr; 0.44 gr. The addition of coir and chitosan fillers affects the mechanical properties and thermal properties of the material.The synthesized composites were tested for their mechanical strength to determine material characteristics and morphological observations. In the tensile test, the highest tensile strength value was produced by a material with a mass fraction of coir 19% (w/w) and 1.8% (w/w) chitosan, which was 44.23 MPa and the lowest tensile strength value was produced by a material with a mass fraction coir 21% (w/w) and chitosan 2.2% (w/w) of 31.48 MPa. Based on test results Differential Thermal Analysis sample with coir modification 20% (w/w) chitosan 2% (w/w) has the best thermal stability among other samples where the sample begins to degrade (on set) at 461.77 (oC) and stops experiencing degradation (end set ) at a temperature of 531.48 (oC). The results of the morphological test using the SEM tool show that the surface structure of the PLA79.2% sample is more homogeneous due to coir (coconut coir) and chitosan chains are well dispersed into the poly lacti acid (PLA) interlayer. Keywords : Bioplastics, Coir, Chitosan, Biodegradation, Natural Polymers. 
Pengaruh Etos Kerja dan Lingkungan Kerja Terhadap Produktivitas Kerja Karyawan Perum Damri Cabang Lampung Mila Rosanti; Hasbullah, Hasbullah; Dewi Silvia
JUMINTAL: Jurnal Manajemen Informatika dan Bisnis Digital Vol. 2 No. 2 (2023): November 2023
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/jumintal.v2i2.2518

Abstract

The aim of the research is to determine the influence of work ethic and work environment on the work productivity of Perum Damri Lampung Branch employees.  This type of research is quantitative, the population is all employees of Perum Damri Lampung Branch and the sample is 215 people.  The research results showed that there was an influence of work ethic on the work productivity of Perum Damri Lampung Branch employees.  The results of this research are supported by research conducted by Karimah (2017) and Lengkong (2020), explaining that partially work ethic has a significant influence on work productivity.  There is an influence of the work environment on the work productivity of Perum Damri Lampung employees.  The results of this research are supported by research conducted by Ningsih (2017) and Lengkong (2020), explaining that partially the work environment has a significant influence on work productivity.  There is an influence of work ethic and work environment on the work productivity of Perum Damri Lampung Branch employees.  The results of this research are supported by research conducted by Ningsih (2017) and Lengkong (2020), explaining that simultaneously work ethic and work environment have a significant influence on work productivity.
Pemanfaatan Internet Sehat, Bertanggungjawab dalam Pemasaran Desa Wisata Way Tebing Cepa Dewi Silvia; Nur Salma; Mohammad Renandi Ekatama; Helmita Helmita; Resy Anggun Sari; Novalita Novalita; Armalia Reny WA
Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Vol. 3 No. 3 (2024): Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/sejahtera.v3i3.2346

Abstract

Internet media with its offers, choice of various sites and freedom of access is like a double-edged sword, on the one hand it can have a positive impact and on the other hand it can have a negative impact. To avoid crime in cyberspace, we always emphasize the basic principles that must be known when using the internet. Basic principles in the real world also apply in the virtual world. Healthy and safe use of the internet needs to be instilled from an early age through learning healthy internet ethics. This needs to be conveyed to avoid bad habits in the real world being carried over into the virtual world and causing negative effects in the real world. This service activity carried out by lecturers from Indonesian partner universities carries the theme "Healthy and Responsible Use of the Internet in Marketing Way Tebing Cepa Tourism (WTC) Kalianda, South Lampung Regency" where the aim of this activity is to provide knowledge to Way Tebing Cepa tourism managers in using the internet both in promotions and otherwise in order to avoid unhealthy and irresponsible internet use.
Analisis Studi Kelayakan Bisnis Bakso Super Semar sebagai Tempat Tongkrong di Kecamatan Serang Baru Oktaviani Putri Lestari; Dewi Silvia; Dwi Astuti
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 3 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to evaluate the feasibility of the Bakso Super Semar business in Serang Baru District, Bekasi Regency, which operates in the culinary sector. With the rapid growth of the culinary industry, especially in the fast food sector, Bakso Super Semar strives to meet the increasing market demand, both in terms of menu variety and dining comfort. This research employs a qualitative approach with in-depth interviews with Agus Budianto, the business owner, to explore perspectives on the business feasibility from market, technical, financial, and managerial aspects. The results indicate that Bakso Super Semar has significant potential in the culinary market in Serang Baru District, supported by a strategic location, diverse menu, and a unique and comfortable concept. Although facing tight competition and challenges in terms of human resources and capital, opportunities for expansion and business development are wide open through collaborations with local entrepreneurs and service improvements. Overall, this business is deemed feasible for further development, provided it continues to adapt to changing trends and enhances service quality sustainably.
The Effects of Inventory Turnover and Accounts Receivable Turnover on Liquidity Alvario Ridho Umami; Dewi Silvia; Siti Khoirina; Umami, Alvario Ridho; Silvia, Dewi; Khoirina, Siti
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 5 No. 2 (2024): Desember 2024
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v5i2.23348

Abstract

This study aims to determine the influence of inventory turnover and accounts receivable turnover variables (X) on the liquidity of cigarette industry companies listed on the IDX in 2020 – 2022 (Y). This study employed quantitative research methods. The data collecting technique used was purposive sampling, which obtained four samples. The analysis model used was regression analysis using SPSS 2019 data processing tools. The analysis shows that inventory turnover has a positive effect on liquidity, accounts receivable turnover has a positive effect on company liquidity, and inventory turnover and accounts receivable turnover simultaneously influence company liquidity
Pelatihan Penyusunan Laporan Keuangan Bagi Pengurus dan Pengelola Koperasi Di Kota Bandar Lampung Dewi Silvia; Yulistina; Nursalma; Meita Sekar Sari; Frisa Andini
ADM : Jurnal Abdi Dosen dan Mahasiswa Vol. 1 No. 1 (2023): ADM : Jurnal Abdi Dosen dan Mahasiswa
Publisher : Penerbit dan Percetakan CV.Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jurnaladm.v1i1.131

Abstract

Kegiatan pengabdian masyarakat membahas tentang penyusunan laporan keuangan bagi pengurus dan pengelola koperasi. Tujuan dari kegiatan ini untuk meningkatkan kemampuan pengurus dalam membuat laporan keuangan sesuai dengan SAK ETAP. Bentuk kegiatan adalah pelatihan yang berupa pemaparan materi dan praktik pembuatan laporan keuangan.pelatihan penyusunan laporan keuangan bagi pengurus dan pengelola untuk memberikan pengetahuan tentang penyusunan laporan keuangan serta keterampilan bagi pengurus dan pengelola koperasi dapat membuat laporan keuangan sesuai dengan prinsip-prinsip SAK ETAP sehingga diharapkan dengan pahamnya pembuatan laporan keuangan maka Rapat Anggota Tahunan(RAT) dapat terlaksana dengan tepat waktu.
Co-Authors Alvario Ridho Umami Armalia Reny WA Dwi ASTUTI Frisa Andini Hasbullah Hasbullah Helmita Helmita Meita Sekar Sari Mila Rosanti Mohammad Renandi Ekatama Novalita Novalita Nur Desiana Wardani Nur Salma Nursalma Oktaviani Putri Lestari R Ridwan Resy Anggun Sari Silvia, Dewi Siti Khoirina Siti Khoirina Tia Anggraini Umami, Alvario Ridho Yulis tina Yulistina