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All Journal Jurnal Mirai Management Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) Primanomics : Jurnal Ekonomi & Bisnis EQIEN - JURNAL EKONOMI DAN BISNIS JURNAL MAKRO MANAJEMEN Competitive Jurnal Akuntansi dan Keuangan JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Bilancia : Jurnal Ilmiah Akuntansi Jurnal Mantik ACCOUNTHIK : Journal of Accounting and Finance Jurnal Riset Terapan Akuntansi Jurnal Ilmu Manajemen Profitability Jurnal Mandala Pengabdian Masyarakat Jurnal Terapan Manajemen dan Bisnis Jurnal Ilmiah Wahana Pendidikan Bima Journal : Business, Management and Accounting Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Journal Pemberdayaan Ekonomi dan Masyarakat Jurnal Cendekia Ilmiah Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Balance: Jurnal Ekonomi
Irvan Yoga Pardistya
Universitas Singaperbangsa Karawang
Religion Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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INCOME SMOOTHING ANALYSIS IN THE COMPANY (CASE STUDY AT PT. KALBE FARMA. TBK YEAR 2017-2019) Irvan Yoga Pardistya
JURNAL TERAPAN MANAJEMEN DAN BISNIS Vol 6, No 1 (2020): VOLUME 6 NUMBER 1 (2020)
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/jtmb.v6i1.2276

Abstract

Profit is a goal orientation in the company's operations. For this reason, the performance of a company can be measured from the profits it gets. Income smoothing, in another case, is one of the methods used in distributing variations in profit achievement in a company's financial statements. This research, intends to describe the income smooting that has been achieved by PT. Kimia Farma Tbk. The research object is PT. Kimia Farma Tbk. Then, the unit of analysis is the company's financial statements for 2017-2019. Furthermore, the analysis technique uses quantitative descriptive. The results of the analysis explain that the company's Income smoothing is fluctuating. This can be seen from the increase in income smoothing in 2017 to 2018 which has increased, but 2018 to 2019 has decreased.
CAPITAL WORKING ANALYSIS IN THE COMPANY (CASE STUDY AT PT. ANEKA TAMBANG TBK. YEAR 2015-2019) Irvan Yoga Pardistya
JURNAL TERAPAN MANAJEMEN DAN BISNIS Vol 6, No 2 (2020): VOLUME 6 NUMBER 2 (2020)
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/jtmb.v6i2.2283

Abstract

Working Capital is a comparison ratio in the company's financial management. This ratio compares income to current assets minus current Liabilities. PT. Aneka Tambang Tbk is one of the mining companies that performs well on the Indonesia Stock Exchange (IDX) because it is one of the LQ45 companies. In this research, PT. Aneka Tambang Tbk is the object of research. The unit of analysis is the Company's 2015-219 Financial Statements. Then the research methodology uses a quantitative descriptive approach with purposive sampling technique. The results of the discussion in the research of PT. Aneka Tambang Tbk experienced had decreased in income from 2015 to 2016 however, it rose up in 2016-2019. The increase from year to year is almost 100% from 2016 to 2018 and has increased 3 (three) times in the calculation. Thus, the company's performance is categorized as good and positive.
The Effect of Murabahah and Mudharabah Financing of Return on Equity (Case Study of Sharia Bank in Indonesia for 2013-2019) Ahnaf Taqiy Robbani; Irvan Yoga Pardistya
Jurnal Mantik Vol. 4 No. 3 (2020): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.Vol4.2020.1065.pp2049-2055

Abstract

This study aims to examine the effect of murabahah and mudharabah financing on return on equity in Indonesia from 2013-2019. This research method uses descriptive verification method with a quantitative approach. The data used in this study comes from the financial statements of sharia bank companies in Indonesia for the period 2013-2019. This type of research is a time series. Then, the data that has been obtained will be analyzed using multiple linear regression analysis and hypothesis testing consisting of the t test and f test with the help of SPSS 21 software. The sampling technique uses non probability sampling with purposive sampling technique. Based on the research results, it can be seen that the development of Murabahah financing in sharia banking in Indonesia has fluctuated every year. Meanwhile, developments in Mudharabah financing have fluctuated almost as a whole every year. Likewise, with the benefits, which fluctuates every year. The results of statistical testing show that partially Murabahah Financing has a positive effect on Return On Equity (ROE) and Mudharabah has no effect on Return On Equity (ROE). Meanwhile, simultaneously Murabahah and Mudharabah Financing has an effect on Return On Equity (ROE). Meanwhile, the coefficient of determination (R2) was 47.2%. This shows that the Murabahah and Mudharabah Financing variables can affect the Return On Equity by 47.2% and the remaining 52.8% is influenced by other variables which are not used in this study.
Analisis Kebijakan Perkreditan Perusahaan Perbankan yang Terdaftar di Indeks LQ45 Bursa Efek Indonesia Periode November 2021 Fajari Fauzan Hasibuan; Irvan Yoga Pardistya
Eqien - Jurnal Ekonomi dan Bisnis Vol 12 No 02 (2023): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v12i02.1401

Abstract

This study examines credit policies of banking companies listed on the Indonesia Stock Exchange by comparing asset allocation for credit and asset allocation overall, using liquidity factors such as the NPL (Non-Performing Loan) ratio and LDR (Loan to Deposit Ratio) as independent variables. The secondary data used is from banking companies in the LQ45 index group from 2015-2020, and the data is analyzed using multiple linear regression to determine the effect of independent variables on the dependent variable of credit policy. Researchers uses multiple linear analysis to investigate the relationship between liquidity, represented by Non-Performing Loans (NPL) and Loan to Deposit Ratio (LDR), and credit policies of banking companies listed in LQ45 index for the period of November 2021-January 2022. The data completeness is for six years. The credit policy is measured by the percentage of allocation for credit in the asset structure of banking companies. The results show that NPL and LDR have a significant impact on credit policy with a 5% significance level, indicating the importance of credit management in banking activities.
STRATEGI PENINGKATAN ATAU UMKM NAIK KELAS MELALUI TATA KELOLA KEUANGAN YANG HANDAL PADA UMKM Kholida Atiyatul Maula; Irvan Yoga Pardistya; Ardhya Fauzah Fardhyanti; Anita Nurcahyani; Ugy Alamsyah Prawira
Jurnal Mandala Pengabdian Masyarakat Vol. 4 No. 1 (2023): Jurnal Mandala Pengabdian Masyarakat
Publisher : Progran Studi Farmasi STIKES Mandala Waluya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35311/jmpm.v4i1.165

Abstract

Laporan keuangan dibuat berdasarkan pendapatannya saja seperti perhitungan modal, beban- beban serta omset penjualan per hari. eberapa pelaku UMKM di Desa Sindangkarya belum menganggap penting laporan keuangan, sedangkan salah satu indikator utama yang menunjukan keberhasilan UMKM dalam mempertanggung jawabkan pengelolaan keuangan adalah terwujudnya laporan keuangan yang berkualitas. Kegiatan pengabdian masyarakat melalui program pelatihan membuat Laporan Keuangan pada UMKM serta strategi Digital Marketing demi meningkatkan profitabilitas di Desa Sindangkarya ini diharapkan dapat membantu para UMKM dalam kegiatan usahanya agar terus berjalan dan bisa meningkatkan keuntungan dari hasil jualan produk mereka, khususnya para UMKM di Desa Sindangkarya yang menjadi mitra kita pada pengabdian ini. Secara terperinci kegiatan tersebut dapat disimpulkan dengan pemahaman dalam membuat laporan keuangan yang sesuai dengan SAK ETAP, pemahaman dan pemanfaatan teknologi dalam memasarkan produk dalam bentuk digital seperti instagram, gofood, shopee, juga pemahaman dalam membuat produk baru, pengemasan produk dan pemasaran produk.
PENGARUH NPF, FDR DAN CAR TERHADAP ROE Pardistya, Irvan Yoga

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.736 KB) | DOI: 10.31955/mea.v5i3.1406

Abstract

Peneliti melakukan penelitian tersebut yaitu bertujuan untuk mengetahui hasil dari pengolahan data yang diambil melalui rasio keuangan yang diukur memakai Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR) dan Capital Adequacy Ratio (CAR) tehadap Return on Equity (ROE) di Bank Umum Syariah (BUS). Purpose Sampling dimanfaatkan dalam teknik sampling. Dari teknik itu, disajikan 8 sampel. Laporan Tahunan BUS selama 5 tahun yang sudah diterbitkan dijadikan data bahan penelitian bersifat sekunder. Analisis Regresi Linier Berganda diandalkan sebagai metode analisis. Aktivitas penelitian mempresentasikan bahwasanya NPF dan FDR tidak menghasilkan dampak signifikan bagi ROE. NPF menghasilkan nilai koefisien regresi -0,902 memperlihatkan adanya dampak berarah negatif dan nilai signifikansi 0,101 > 0,05 menunjukkan dampak bearah negatif dari NPF tidak bersifat signifikan. FDR menghasilkan nilai koefisien regresi 0,028 dimana terdapat dampak berarah positif dan nilai signifikansi 0,762 > 0,05 menunjukkan dampak bearah positif dari FDR tidak bersifat signifikan. kemudian CAR menghasilkan sumbangsih dampak negatif tidak signifikan bagi ROE. CAR menghasilkan nilai koefisien regresi -0,013 dimana terdapat dampak berarah negatif dan nilai signifikansi 0,873 > 0,05 menunjukkan dampak bearah positif dari CAR tidak bersifat signifikan. Koefisien determinasi 0,105 bearti sebanyak 10,5% variabel terikat dibahas oleh variabel bebas.
KINERJA KEUANGAN PADA PT. UNILEVER INDONESIA TBK TAHUN 2018-2022 Maharani Fira; Pardistya Irvan Yoga
JAD: Jurnal Riset Akuntansi dan Keuangan Dewantara Vol 5 No 1 (2022): Januari (2022) - Juni (2022)
Publisher : STIE PGRI Dewantara Jombang

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

Abstract

Every company needs financial statements as a reference for decision making related to its company's financial performance. This study aims to determine the financial performance of PT. Unilever Indonesia Tbk from 2018 to 2022 analyzed using financial ratios, including Liquidity, Solvency, Profitability and Activity ratios. This research uses secondary data obtained from the financial statements of PT. Unilever Indonesia Tbk. Quantitative descriptive analysis method is used to describe the company's financial ratios. The results of the data analysis show that the company's liquidity level is said to be good, measured by a current ratio that is always above 1. The level of solvency has increased, measured using a debt to ratio that shows the company is able to meet its long-term obligations. In contrast to the level of profitability, which is measured using net profit margin, return on assets, and return on equity shows a downward trend means that the company's profitability is not good. Activity level, measured by total asset turnover. The results show a steady trend which means the company is quite efficient in rotating its assets.
Pengaruh Faktor Makroekonomi Terhadap Indeks Saham Syariah Indonesia Arthalya, Delta; Pardistya, Irvan Yoga
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 23 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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

Abstract

This study aims to determine the effect of inflation and the Bank Indonesia (BI) rate partially and simultaneously on the Indonesian Sharia Stock Index (ISSI). An increase or decrease in ISSI growth is influenced by macroeconomic factors such as inflation and the BI Rate. The analytical method of this research uses the descriptive analysis method, classic assumption test, multiple regression analysis, and hypothesis testing using SPSS version 25 software. Based on the results of the simultaneous test (F-test), the inflation variable () and the BI Rate () have a significant positive effect on the Indonesian Sharia Stock Index (ISSI). Partial test results (t-test) the inflation variable has no significant effect on ISSI, and the BI Rate variable also has no significant effect on ISSI. The closeness of the relationship between the independent variable (X) and the dependent variable (Y) can be said to be sufficient. In addition, the contribution of inflation () and BI Rate () to ISSI (Y) has a value of 15.8%, as well as the remaining 84.2% is influenced by other variables not included in this study.
Pengaruh Pendapatan Orang Tua dan Gaya Hidup Terhadap Pengelolaan Keuangan Mahasiswa Manajemen Universitas Singaperbangsa Karawang Melinda; Pardistya, Irvan Yoga
Primanomics : Jurnal Ekonomi & Bisnis Vol. 22 No. 3 (2024): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v22i3.3106

Abstract

This study aims to understand how students' parents' income and lifestyle influence their ability to manage personal finances. The focus of this research is students majoring in Management, considering that they are expected to have basic knowledge of financial management. This study uses a quantitative approach to collect data. The sample of students who were still actively receiving questionnaires was 65 students. The population in the study were Management students class 2021-2023 at the Faculty of Economics and Business. Using the Proportional Random Sampling method as a sampling method using data analyzed using the Multiple Regression Analysis test and t test and F test. From the results of the analysis, the author obtained the results of multiple linear regression analysis and obtained the equation Y = 9.673 + 0.490X1 + 0.034X2, which means that financial management (Y) is influenced by parents' income (X1) and lifestyle (X2). In synthesis, the results of the analysis show that every 1 unit increase in parental income will improve financial management by 0.490 units, while every 1 unit increase in lifestyle will increase financial management by 0.034 units. From the results of the t test, the influence of parental income on financial management is significant, with a significance level of 0.006 and a calculated t value of 2.863 which is greater than the critical value of 1.998. On the other hand, Lifestyle does not influence Financial Management, with a significance level of 0.829 which is greater than the general significance level and a calculated t value of 0.217 which is less than the critical value of 1.998. In the F Test results, the calculated f value was 5.338 which was greater than the table f value of 2.39. It is proven that H03 is rejected and H3 is accepted. Therefore, it is concluded that the influence of parental income (X1) and lifestyle (X2) has an influence on financial management (Y).
Pelatihan Penentuan Harga Pokok Produksi UMKM Serta Strategi Pemasaran Demi Meningkatkan Profitabilitas Maula, Kholida Atiyatul; Pardistya, Irvan Yoga; Hilmi, Indah Laily; Piantara, Seia Piantara
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 6, No 4 (2023): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v6i4.5169

Abstract

Usaha kecil dan menengah (UMKM) dianggap sangat strategis dan penting, tidak hanya untuk pertumbuhan ekonomi tetapi juga untuk pemerataan pendapatan. Meskipun memiliki peran vital, sebagian besar UMKM mengalami keterbatasan sumber daya manusia dengan minimnya keterampilan teknis, bisnis, dan manajemen. Pelatihan penentuan harga pokok produksi dilakukan untuk memberikan bekal kepada UMKM agar dapat memperkuat daya saingnya. Metode yang digunakan dalam pelatihan ini mencakup wawancara, tutorial, diskusi, dan pendampingan. Tujuannya adalah membantu UMKM, khususnya yang binaan Koperasi Pemuda Karawang Sejahtera, untuk berkembang dan meningkatkan keuntungan dari penjualan produk. Hasil kegiatan pengabdian menunjukkan bahwa UMKM di Karawang memahami metode penentuan harga pokok produksi dan dapat menghitung biaya produksi secara akurat. Melalui bimbingan intensif, pemahaman tentang pembuatan laporan keuangan sesuai Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) juga meningkat. Ini tidak hanya meningkatkan transparansi keuangan UMKM tetapi juga membuka peluang untuk mendapatkan dukungan finansial yang lebih besar. Kesimpulannya, pelatihan ini berhasil meningkatkan pengetahuan dan keterampilan UMKM di bidang penentuan harga dan manajemen keuangan, membantu mereka menjadi lebih kompetitif di pasar.
Co-Authors Afandi, Ryan Fitra Agriani, Tia Nenes Ahnaf Taqiy Robbani Amalia, Rizqi Angga Sanita Putra Anita Nurcahyani Aqila, Salfa Ardhya Fauzah Fardhyanti Arthalya, Delta Aryani, Vera Yunita Cahyaningrum, Hana Debora, Selvy Friscila Fajari Fauzan Hasibuan Fanani, Winda Atikah Gusganda Suria Manda Hasinta Putri Heikal M. Zakaria Helfi, Yudi Indah Laily Hilmi Jati, Lintang Permata Julia Ameliani Kholida Atiyatul Maula Kurniawan, Dion Liya Megawati Maharani Fira Maharani, Fira Mansyur, Maulana Maula, Kholida Atiyatul Melinda Nayu Maemunah Nuralifah, Eva Amalia Piantara, Seia Piantara Putri Lestari, Diva Rinka Az- Zahra Septiani Ananda Putri Sesilia Meilani Setiyaji, Dwi Krisna Raga Sharon Purba , Nico Shofi Hadyanti Kurnia Suhono Suhono, Suhono Syamsul Huda Tjitrayudha, Marcel Ugy Alamsyah Prawira Widiyanto, Ariq Farhan Wiguna, Wiguna Wirman . Zar’in, Qirsa Zahrota