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All Journal Kertha Semaya The Indonesian Accounting Review Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Bisnis, Manajemen, dan Informatika Jurnal Ilmiah Ekonomi Islam Sinkron : Jurnal dan Penelitian Teknik Informatika Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Journal of Economic, Bussines and Accounting (COSTING) AFEBI Economic and Finance Review Jurnal Pengabdian Masyarakat MIPA dan Pendidikan MIPA Assets: Jurnal Akuntansi dan Pendidikan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Sosio e-kons Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) JURNAL PENDIDIKAN TAMBUSAI Gorontalo Accounting Journal EQIEN - JURNAL EKONOMI DAN BISNIS Inovasi : Jurnal Politik dan Kebijakan Business Innovation and Entrepreneurship Journal Bilancia : Jurnal Ilmiah Akuntansi Jurnal Pendidikan dan Konseling ACCOUNTHIK : Journal of Accounting and Finance Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Jurnal Ilmiah Wahana Pendidikan JRAM (Jurnal Riset Akuntansi Multiparadigma) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi INOVASI: Jurnal Politik dan Kebijakan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ekonomi, Manajemen, Akuntansi
Sri Suartini
Universitas Singaperbangsa Karawang
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pengaruh Production Cost Dan Marketing Costs Terhadap Net Profit Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di BEI Tahun 2018-2020 Ariyanto, Yuri; Hasanuh, Nanu; Sulistiyo, Hari; Suartini, Sri
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 13, No 1 (2024): Akuntansi Keuangan dan Manajemen
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v13i1.6793

Abstract

This study aims to determine the effect of Production Costs and Marketing Costs on Net Profit. Using quantitative methods and the population of this study are two financial statements, namely the income statement and the cost of goods manufactured report in seven listed on starting from 2018-2020 for 36 months. The analytical technique used is multiple linear analysis. The results of this study indicate that Production Cost has a negative and significant effect on Net Profit. Marketing Costs have a positive and significant effect on Net Profit. And the coefficient of determination obtained by 92% is influenced by the Independent Variable and the rest is influenced by other variables.
Sosialisasi Program Corporate Social Responsibility pada Usaha Kecil dan Mikro di Desa Karanganyar Kecamatan Klari, Kabupaten Karawang Hasanuh, Nanu; Suartini, Sri; Sugiharti, Harpa
Jurnal Pendidikan Tambusai Vol. 5 No. 3 (2021): 2021
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v5i3.2719

Abstract

Aktivitas kegiatan pengabdian masyarakat ini berhubungan dengan sosialisasi program corporate social responsibility (CSR) pada Usaha Kecil dan Mikro (UKM) di Desa Karanganyar Kecamatan Klari Kabupaten Karawang. Masalah yang ada pada UKM Desa Karanganyar adalah adanya potensi permodalan bersumber dari CSR yang masih belum dimanfaatkan. Selain itu masih juga ada masalah ketidaktahuan tentang program CSR sebagai sumber permodalan serta ketidaktahuan bagaimana membuat proposal untuk mendapatkan dana CSR. Untuk itu diperlukan sosialisasi program CSR dari industri di sekitar Desa Karanganyar sehingga UKM Desa Karanganyar bisa membuat sendiri proposal pengajuan dana CSR kepada industri di sekitar wilayahnya. Kegiatan ini diperuntukkan bagi UKM Desa Karanganyar Kecamatan Klari Kabupaten Karawang agar bisa secara mandiri dan berkelanjutan mendapatkan sumber permodalan dana CSR dari perusahaan dalam kawasan industri yang ada di wilayah Kecamatan Klari.
Management Information System Web-Base on Blood Donation Service Suartini, Sri; Ikhwan, Ali
Sinkron : jurnal dan penelitian teknik informatika Vol. 7 No. 1 (2023): Articles Research Volume 7 Issue 1, 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/sinkron.v8i1.11920

Abstract

Blood donation is an activity of sharing blood from a person to others in need. This activity was carried out because of the large number of patients in the hospital who needed blood for their illness. The amount of blood needed is not proportional to the amount of blood stock in the hospital, so it is deficient and requires a lot of blood from donors. The scarcity of blood stocks does not occur only in hospitals but also in PMI (Indonesian Red Cross) so that patients or families have difficulty finding blood to meet the needs of patients. The method used in these crisis conditions is to contact a few random people, or create information on personal social media about who can donate blood. This method is less efficient and effective because the data of potential donors is often also not qualified and data collection is also still done manually by the blood transfusion unit. Information technology is one of the solutions in providing information and data collection as well as management in the blood transfusion unit PMI Deli Serdang. In this case the R&D method ( Research And Development) can help develop a management information system to collect data in blood donation services at PMI Deli Serdang.  
Pengaruh firm size dan der terhadap roe pada perusahaan asuransi periode 2016 – 2021 Subagja, Muhamad Syidik; Hasanuh, Nanu; Suartini, Sri; Sulistiyo, Hari; Saputri, Ani
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (604.763 KB) | DOI: 10.32670/fairvalue.v4i10.1743

Abstract

This study aims to determine whether there is an effect of Debt to Equity Ratio (DER) and Firm Size on Return on Equity (ROE) in insurance companies listed on the IDX from 2016 to 2021. This study uses quantitative methods, the population of this study is companies insurance available on the IDX in 2016 to 2021. The technique used to take samples in this study is purposive sampling. The result of this research is that the partial firm size test has no effect on Return on Equity (ROE). In the partial test, Debt to Equity Ratio (DER) has a significant effect on Return on Equity (ROE). In a simultaneous test (simultaneously) Firm Size and Debt to Equity Ratio (DER) both have a significant effect on Return on Equity (ROE).
AN IN-DEPTH ANALYSIS OF HOW CAR, CREDIT RISK, AND LIQUIDITY AFFECT PROFITABILITY Hasanuh, Nanu; Sulistiyo, Hari; Sidik, Solihin; Suartini, Sri; Ghani, Erlane K; Chudjuarjeen, Saichol; Manda, Gusganda Suria
Assets: Jurnal Akuntansi dan Pendidikan Vol. 13 No. 1 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v13i1.19182

Abstract

ABSTRACT This study examines the impact of credit risk, liquidity, and capital adequacy level (CAR) on profitability in the Indonesian banking sector while accounting for bank size moderation. The results of a linear regression study of panel data using annual financial report data from banks listed on the Indonesia Stock Exchange (2017-2022) show that although credit risk has an adverse effect and liquidity does not affect profitability, CAR does not significantly affect profitability. While bank size enhances the beneficial moderation of credit risk on profitability, it does not mitigate the impact of CAR and liquidity. Encouragement of Indonesian banks to enhance credit risk management while taking into account extra elements like operational effectiveness and product innovation are some of the practical ramifications. Additionally, these findings offer theoretical advancements in the field of agency. ABSTRAK Penelitian ini menguji dampak risiko kredit, likuiditas, dan tingkat kecukupan modal (CAR) terhadap profitabilitas di sektor perbankan Indonesia dengan memperhitungkan moderasi ukuran bank. Hasil studi regresi linier data panel dengan menggunakan data laporan keuangan tahunan dari bank-bank yang terdaftar di Bursa Efek Indonesia (2017-2022) menunjukkan bahwa meskipun risiko kredit memiliki pengaruh negatif dan likuiditas tidak berpengaruh terhadap profitabilitas, namun CAR tidak berpengaruh secara signifikan terhadap profitabilitas. Meskipun ukuran bank meningkatkan moderasi yang menguntungkan dari risiko kredit terhadap profitabilitas, namun tidak mengurangi dampak CAR dan likuiditas. Dorongan bagi bank-bank di Indonesia untuk meningkatkan manajemen risiko kredit dengan mempertimbangkan elemen-elemen lain seperti efektivitas operasional dan inovasi produk merupakan beberapa konsekuensi praktisnya. Selain itu, temuan ini juga memberikan kemajuan teoritis mengenai keagenan.
Analisis Penerapan Bagi Hasil Dan Tingkat Religiusitas Terhadap Minat Masyarakat Menabung Pada Tabungan Mudharabah Di Bank Syariah Purwakarta Aldi Kurnia Putra; Sri Suartini
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 24 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10404083

Abstract

PT.Bank Syariah Indonesia Tbk is one of the Islamic banks in Purwakarta that implements a profit-sharing system for its customers. The purpose of this study is to find out whether the application of profit-sharing and the level of religiosity can influence people's interest in saving or whether is it more dominantly influenced by other factors. The method used in this research is quantitative, namely, research that emphasizes the amount of data collected through respondents' answers from questionnaires and then processed using SPSS software version 25. And also in helping to complete this research interview methods and direct observation are needed on the spot. From the data that has been collected, the results show that the majority of respondents stated that the application of profit sharing and the level of religiosity affected their interest in saving in mudharabah savings at Islamic banks in Purwakarta.
Pengaruh Pengetahuan Wajib Pajak, Tarif Pajak, Kesadaran Perpajakan, dan Sanksi Perpajakan Terhadap Kepatuhan Perpajakan pada Pelaku Usaha di Kabupaten Bekasi Periode 2011-2019 Intan Puspitasari; Hartelina Hartelina; Sri Suartini; Nunung Nurhasanah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.4216

Abstract

This research aims to analyze and explain how much influence taxpayer knowledge, tax rates, tax awareness and tax sanctions have on tax compliance among business actors in Bekasi district for the 2011-2019 period partially and simultaneously. The research method used in this research is a quantitative verification approach. The population used in this research is Business Taxpayers in Bekasi Regency. With a sample of 100 samples. The data analysis used is multiple linear regression analysis with partial and simultaneous hypothesis testing. The research results show that taxpayer knowledge has a positive and significant effect on taxpayer compliance. This shows that the higher the knowledge a taxpayer has, the higher the taxpayer's compliance in paying taxes. Taxpayer awareness has a positive and significant effect on taxpayer compliance. This means that the level of awareness regarding compliance in paying taxes is still low. Tax sanctions have no effect on taxpayer compliance. This explains that the existence of sanctions does not make taxpayers obedient in paying their taxes.
Peningkatan kompetensi sumber daya manusia pada UMKM dalam menghadapi era digitalisasi dan persaingan bisnis Arnu, Anggi Pasca; Ratnasari, Ina; Suartini, Sri; Muhammad, Rabhi Fathan; Zahra, Novia Syafa’a; Santoso, Wahyu; Millasyifa, Nadya
Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 8 No 1 (2025): Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS)
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jipemas.v8i1.22391

Abstract

Era revolusi industri mempengaruhi ekonomi dan pola perilaku konsumen. Perubahan ini turut berdampak pada UMKM, maka dari itu UMKM perlu melakukan digitalisasi. Namun faktanya hanya 20% UMKM yang telah mengadopsi teknologi digital, hal ini disebabkan karena kurangnya pengetahuan dan keterampilan para pelaku UMKM. Penelitian ini dilakukan dengan tujuan untuk meningkatkan keterampilan dan transformasi digital para pelaku UMKM. Metode yang digunakan adalah metode CBPR dengan teknik one on one mentoring dengan alat penilaian berupa post-test. Pendampingan dilakukan dengan memberikan pemahaman kepada para pelaku UMKM untuk memahami teknologi yang dapat digunakan untuk menunjang efisiensi dan produktivitas usaha. Hasilnya peserta menjadi paham terkait teknologi digital yang dapat digunakan dengan perolehan nilai kompetensi sebesar 88%, dan peningkatan jumlah alat pemasaran yang digunakan namun keterampilan peserta dalam menggunakan alat pemasaran digital masih belum optimal dengan persentase sebesar 60-75%.
Analisis Laporan Keuangan Dalam Menilai Kinerja Keuangan Pada Perusahaan Sektor Kesehatan Yang Terdaftar Di BEI Pada Periode 2018-2020 (Studi Kasus PT Darya-Varia Laboratoria Tbk) Angga, Angga; Suartini, Sri; Sulistiyo, Hari
Tirtayasa Ekonomika Vol 19, No 1 (2024)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v19i1.15326

Abstract

The development of the pharmaceutical industry in Indonesia requires that every pharmaceutical company has the option of supervising and fostering its company in the implementation of the board in a more expert manner. The expertise of a company to generate profits is also fundamental, a company must be improved so that the company's performance is said to be good, because profit is one of the elements of financial statements as a tool to evaluate company performance. The exploration strategy used in this study is a quantitative technique. Quantitative information is an examination technique that relies on substantive information, research information as numbers to be measured using statistics as a calculation test tool, related to problems to achieve goals. The purpose of this study is to determine the financial performance of PT Darya-Varia Laboratoria Tbk, for the 2018-2020 period by utilizing the ratio of liquidity, solvency, activity, profitability. The results of the discussion took into account the financial performance of PT Darya-Varia Laboratoria Tbk, which consistently fluctuated and tended to decline at the end of 2020, this was due to a significant increase and decrease in financial statement items. 
Analisis Laporan Keuangan Pada Perusahaan Sektor Bahan Baku Periode Tahun 2019-2020 (Studi Kasus PT Indocement Tunggal Prakarsa Tbk) Apriliya, Anisa Winda; Suartini, Sri
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 6.A (2025): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

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

Abstract

Indonesia, a developing country, continues to distribute infrastructure development evenly to improve community access and productivity and eliminate disparities in each region in Indonesia. Cement as the main building material, results in an increase in demand for cement raw materials every year. The cement industry in Indonesia is experiencing oversupply or oversupply. Using descriptive research methods. utilizing the subject and object of examination of the annual financial statements of PT. Indocement Tunggal Prakarsa Tbk in 2019-2020. The data was obtained through the Indocement website, namely indocement.co.id, using a quantitative method approach as an analytical technique. The dependent variable is the performance of the company PT. Indocement Tunggal Prakarsa Tbk period 2019 – 2020. The independent variable to measure the performance of PT. Indocement Tunggal Prakarsa Tbk in 2019 – 2020. The financial performance of PT Indocement Tunggal Prakarsa Tbk from a liquidity ratio of 297%, a solvency ratio of 17%, shows the company is able to pay off short and long term debt. The activity ratio is 0.87 times and the profitability ratio is 11%.
Co-Authors A.A. Ketut Agung Cahyawan W Adela Wilantari Agustinus Deyafajar Jiwantono Aldi Kurnia Putra Ali Ikhwan Andre Hendro Wijaya Angga, Angga Apriliya, Anisa Winda Arnu, Anggi Pasca Assyfa Ramadhani Aura Diva Azzahra Besta Riskiani Chudjuarjeen, Saichol Cindy Febrianti Daniel Ramos Simbolon Dian Hakip Nurdiansyah Didit Supriyadi Dinar Mega Silvia Sari Eddo Mochammad Kareem Eddo Mochammad Kareem Endang Taufiqurahman Erlyna Damayanti Firly Saputri Ghani, Erlane K Gusganda Suria Manda Harfa Sugiharti Hari Sulistiyo Hari Sulistyo Hari Sulistyo Hartelina Hasna Fauzia I Made Walesa Putra Ina Ratnasari, Ina Indah Ayu Lestari, Indah Ayu Intan Puspitasari Isro’iyatul Mubarokah Linda Dwi Vebriyani, Lukita, Carolyn Millasyifa, Nadya Nanu Hasanuh Neneng Sofiyanti Nopiana, Medi Nugraha Nugraha Nunung Nurhasanah Nur Eka Desniati nur komalasari Pamungkas, Muhammad Devan Rabhi Fathan Muhammad Rahman Rahman Rensa Yuanita Roberto Pardamean Siallagan Rulyanti Susi Wardhani Ruswinda, Karina Saputri, Ani Sheli Rosdayanti Solihin Sidik Subagja, Muhamad Syidik Sugiharti, Harpa Sulistyo, Hari Suparno Syamsul Huda Syifa Maulida Fitria Vivie Mustika Anggraeni Wahyu Santoso Wahyuni Indrianti Widya Febryari Anita Yuri Ariyanto Zahra, Novia Syafa’a