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All Journal Ekonomi Bisnis Jurnal Manajemen & Keuangan Batoboh : Jurnal Pengabdian Pada Masyarakat GERVASI: Jurnal Pengabdian kepada Masyarakat Akbis: Media Riset Akuntansi dan Bisnis Jurnal Penelitian Ekonomi Akuntansi (JENSI) Rambideun : Jurnal Pengabdian Kepada Masyarakat Jurnal Nasional Pengabdian Masyarakat Jurnal Transformasi Administrasi Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Dewi Maya Sari
Politeknik Aceh
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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DETERMINANTS OF MANUFACTURING COMPANIES' STOCK PRICE IN THE PRIMARY CONSUMER SECTOR Dewi Maya Sari; Mutia Arfiani; Patuh Mahyunda
Jurnal Ilmiah Ekonomi Bisnis Vol 27, No 3 (2022)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/eb.2022.v27i3.5728

Abstract

This study aims to examine the factors that affect stock price changes using 328 samples of non-cyclical consumer manufacturing companies for the period 2013 to 2020. The factors tested in this study are liquidity, profitability and firm size. The data used is the company's annual financial report data that meets the criteria for determining the sample. Data analysis was performed using multiple linear regression. The results showed that liquidity, profitability and firm size had a positive and significant effect on stock price.
ANALISA PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE JOB ORDER COSTING (STUDI KASUS PADA PERABOT SEMANTOK PERKASA BANDA ACEH) Dewi Maya Sari; Meutia Handayani; Zaharatun Nighisa
Jurnal Penelitian Ekonomi Akuntansi Vol 6 No 2 (2022)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v6i2.6578

Abstract

This research examined the Semantok Perkasa Furniture company in Banda Aceh through a case study methodology and descriptive research. The purpose of this study is to create order cost cards and calculate the cost of manufacturing window sills using the job order costing method for Semantok Perkasa Furniture product lines in March 2022. By considering the actual costs incurred, Perabot Semantok Perkasa has never precisely determined the cost of production. The cost of production used to estimate the selling price is simply based on assumptions, thus the cost of raw materials and factory overhead costs cannot be accurately calculated. The findings indicated that there were gaps between the task order costing method and the company's approach for calculating the cost of manufactured goods. Because the cost of manufacturing determined by the company is less than the cost of production determined by the job order costing technique, Semantok Perkasa Furniture is expected to earn extra profit, according to the business's calculations.
Pelatihan Ms Office Dalam Peningkatan Keterampilan Guru SD dan SMP Naria Fitriani; Ardian Ardian; Dewi Maya Sari; Mislinawati Mislinawati; Cut Yunina Eriva; Muhammad Abthahi; Hilmi Hilmi
Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Vol 3 No 1 (2023)
Publisher : Pengelola Jurnal Politeknik Negeri Ketapang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58466/literasi.v3i1.939

Abstract

Every teacher is required to make interesting learning materials quickly and precisely. With current technological developments, these materials are no longer written manually. The use of Ms. Office has been widely used because it is faster in completing teaching materials, exam questions and so on. Based on the initial interview, the Headmaster said that the majority of the school’s teachers were not proficient in applying Ms. Office in making materials needed during the teaching and learning process. To provide a solution, this community service activity was carried out in the form of training for Ms. Office for 30 elementary and junior high school teachers. With a total implementation time of two days (16 hours) which includes theory and practice, the results show that there is an increase in ability to operate Ms. Office in the form of Ms. Word, Excel and PowerPoint so that teachers can not only produce the necessary materials but also complete other school administration more quickly.
Cash Holding, Cash Flow dan Profitability: Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Dewi Maya Sari; Ardian Ardian
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 1 (2019): Maret 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.919 KB) | DOI: 10.24815/jdab.v6i1.12142

Abstract

ABSTRACTThis study aims at examining the determinants of corporate cash holdings using 357 sample of manufacturing companies listed on Indonesia Stock Exchange for the period from 2013 to 2015. The determinants tested in this study are cash flow and profitability. Data is collected from financial reports of the sample companies. This study employs panel data regression method, namely the common-effects method based on Chow test result. The results show that cash holding positively affected by cash flow and profitability. The result of this study can help the stakeholders to understand the causal effect of cash flow and profitability on cash holdings especially in manufacturing companies.  ABSTRAKPenelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi  kepemilikan kas perusahaan dengan menggunakan 357 sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia untuk periode 2013 sampai dengan 2015. Faktor-faktor penentu yang diuji dalam penelitian ini adalah cash flow dan profitability. Data dikumpulkan dari laporan keuangan perusahaan yang telah dipilih. Penelitian ini menggunakan metode regresi untuk data panel, yaitu dengan melihat common-effects berdasarkan hasil uji Chow. Hasil penelitian menunjukkan bahwa cash holding dipengaruhi secara positif oleh  cash flow  dan  profitability. Hasil penelitian ini dapat membantu para pemangku kepentingan untuk memahami pengaruh sebab akibat dari  cash flow dan profitability pada kepemilikan kas terutama di perusahaan manufaktur.
Analisis Price To Earning Ratio Dan Price To Book Value Dalam Pengambilan Keputusan Investasi Mislinawati Mislinawati; Dewi Maya Sari
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 7 NOMOR 1 TAHUN 2023
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v7i1.7374

Abstract

This research was conducted to calculate and analyze the Price to Earning Ratio (PER) and Price to Book Value at state-owned banking companies for the 2018-2020 period. The data used is secondary data. The results showed that market value ratio analysis using the PER method, state-owned banking companies's share price can be said to be expensive because the PER value is higher than 10, while the results of market value ratio analysis using the PBV This research was conducted to calculate and analyze the price to earnings ratio (PER) and price to book value at state-owned banking company for the 2018–2020 period. The data used is secondary data. The results showed that, using market value ratio analysis using the PER method, state-owned banking companies’s share price can be said to be expensive because the PER value is higher than 10, while the results of market value ratio analysis using the PBV method state-owned banking companies's share price can be said to be expensive because for everyone share of state-owned banking companies investors must pay more than the book value of the shares. Overvalued conditions occurred in 2018–2020, so it is not recommended to invest in that year.
ANALISIS ANALYSIS OF PANEL DATA OF POVERTY IN ACEH PROVINCE Dewi Maya Sari; Zulfan
Jurnal Transformasi Administrasi Vol 11 No 01 (2021): JURNAL TRANSFORMASI ADMINISTRASI
Publisher : Puslatbang KHAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56196/jta.v11i01.185

Abstract

This study aims to analyze the effect of gross regional domestic product and village funds on poverty in Aceh Province. The data used are secondary data in the form of Gross Regional Domestic Product (PDRB) data, village fund transfer data and poverty data from 23 districts / cities in Aceh Province over a three-year period (2017 to 2019). This study uses panel data regression analysis where the model used is the common effect. The results of this study indicate that the Gross Regional Domestic Product (GRDP) and village funds has a positive effect on poverty.
MOTIVASI PEGAWAI DAN DISIPLIN KERJA: FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS PELAYANAN DI SMP NEGERI 2 BANDA ACEH Dewi Maya Sari
Jurnal Transformasi Administrasi Vol 12 No 01 (2022): JURNAL TRANSFORMASI ADMINISTRASI
Publisher : Puslatbang KHAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56196/jta.v12i01.207

Abstract

Schools are the most frequently observed places of public service in the field of education. Customer satisfaction can be achieved through the provision of high-quality services in schools. The quality of administrative services analyzed in this study is the quality of administrative tasks such as academic, personnel, facilities and infrastructure, finance, student services, and institutional development. The main objective of this study is to determine the impact of motivation and work discipline on the service quality at SMP Negeri 2 Banda Aceh. The employees of SMP Negeri 2 Banda Aceh, a total of 59 people, are the subject of this study. The census method was used to carry out the sampling approach, resulting in 59 observations in this study. Multiple linear regression analysis was used to examine the data. The findings revealed that at SMP Negeri 2 Banda Aceh, employee motivation and work discipline had a positive and significant impact on the quality of services.
Analysis of Factors Influencing the Managerial Performance of Regional Works Units SKPD) of Banda Aceh City Government Dewi Maya Sari; Muhammad Ikhwal; Dara Angreka Soufyan
Jurnal Transformasi Administrasi Vol 13 No 01 (2023): JURNAL TRANSFORMASI ADMINISTRASI
Publisher : Puslatbang KHAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56196/jta.v13i01.245

Abstract

This study aims to investigate how managerial performance at SKPD Banda Aceh City Goverment is influenced by management control system, public accountability, and clarity of budget targets. The 44 SKPDs in Banda Aceh City, which included organizations, institutions, and offices, made up the study's population. The Head of Service, Head of Finance, Finance Staff, and Secretaries from each SKPD participated in this survey as respondents. There were as many as 176 surveys distributed. There were 152 questionnaires that were returned. A number of linear regressions were used to analyze the data. The study's findings demonstrate that clear budget targets, management control systems, and public accountability all significantly and positively affect managerial performance at SKPD Kota Banda Aceh.
Peningkatan Penguasaan Vocabulary dan Pronunciation dengan Media Game Happy Clothespin pada Siswa Kelas VI Sekolah Dasar Naria Fitriani; Sabarniati Sabarniati; Mislinawati Mislinawati; Dewi Maya Sari; Zaiturrahmi Zaiturrahmi
GERVASI: Jurnal Pengabdian kepada Masyarakat Vol. 7 No. 3 (2023): GERVASI: Jurnal Pengabdian kepada Masyarakat
Publisher : LPPM IKIP PGRI Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31571/gervasi.v7i3.6330

Abstract

Penguasaan kosakata (vocabulary) serta pengucapan (pronunciation) yang benar merupakan hal yang cukup penting dalam pembelajaran Bahasa Inggris bagi pemula. Untuk meningkatkan motivasi peserta didik khususnya SD, media game dapat menjadi pilihan yang cermat, salah satunya yaitu happy clothespin game. Kegiatan pengabdian kepada masyarakat (PkM) ini bertujuan untuk memudahkan siswa-siswi dalam memahami, mengingat, mengucapkan dan menggunakan kosakata Bahasa Inggris dengan benar. Partisipan PkM ini adalah seluruh siswa kelas VI-A dan VI-B SDN Lamreung, Aceh Besar. Sesuai dengan topik “My Breakfast”, kosakata yang diajarkan merupakan jenis-jenis makanan dan minuman. Metode PkM meliputi tiga tahap yaitu persiapan, pelaksanaan dan evaluasi. Hasil menunjukkan kemampuan penguasaan kosakata siswa-siswi SDN Lamreung meningkat berdasarkan tes lisan. Selain itu, motivasi belajar Bahasa Inggris para siswa meningkat karena game ini mudah dan menyenangkan sehingga kegiatan ini dapat menjadi bekal pengetahuan dan pengalaman untuk lebih baik dalam penguasaan bahasa inggris khususnya kosakata.
Co-Authors Ainul Ridha Amalia Amalia Ardian Ardian Bunyamin Bunyamin Cut Yunina Eriva Eva Herlina Handayani, Meutia Hilmi Hilmi Lindawati Lindawati Lindawati Lindawati Mery Silviana Mery Silviana Mislinawati Muhammad Abthahi Muhammad Ikhwal Mutia Arfiani Nadifah Tasya Naria Fitriani Patuh Mahyunda Popi Amanda Rizki Rinaldi Sabarniati, Sabarniati SOUFYAN, DARA ANGREKA Zaharatun Nighisa Zaiturrahmi Zaiturrahmi Zoel Fachri Zulfan Zulfan Zulfan Zulfan Zulfan