Articles
Increasing Employee Performance through Motivations and Work Discipline in UPPKH Bandung City
Dede Hertina;
Dian Septiani
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 3 (2022): September 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang
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DOI: 10.30741/wiga.v12i3.872
The purpose of this study is to examine and analyze the influence of motivation and work discipline on employee performance. Data collection was carried out by distributing questionnaires, the population of this study was the UPPKH Bandung City, amounting to 60 by using purposive sampling obtained a sample of 58. This research method uses a quantitative descriptive approach. The results showed that simultaneously motivation and work discipline have an effect on employee performance. This is evidenced by the results of the simultaneous test and partial test. Therefore, the test results of this study indicate that there is a simultaneous influence between motivation and work discipline variables on the performance of employees in UPPKH Bandung City.
Comparative Analysis of Financial Distress Models in Predicting Bankruptcy during Covid-19 Pandemic
Dede Hertina;
Farida Wulan Dari
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 4 (2022): December 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang
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DOI: 10.30741/wiga.v12i4.900
This study aims to determine whether there is a difference between the financial distress models in predicting bankruptcy, and the most accurate financial distress models bankruptcy in construction and building companies listed on Indonesia’s Stock Exchange for the 2020-2021 period. The financial distress models used in this research are Springate, Taffler, and Zmijewski. The research population consisted of 18 companies and the sample was taken as many as 16 companies using purposive sampling method. The data research was collected from the company’s financial statement. This research uses a descriptive comparative method by conducting the Kruskal Wallis test to determine the difference between the Springate, Taffler, and Zmijewski. The results showed that there is a significant difference between the financial distress models in predicting bankruptcy predictions for the construction and building companies listed on Indonesia’s Stock Exchange for the 2020-2021 period. The most accurate model in bankruptcy prediction is the Taffler model with an accuracy rate of 100% and the error rate of 0%. Zmijewski has 81,25% of accuracy rate and 18,75% of error. Then the lowest accurate model in bankruptcy prediction is the Springate model with 12,50% of accuracy and 87,50% of error rate.
Pelatihan Manajemen Risiko Pasar bagi Pengrajin Rajut di Sentra Rajoet Binong Kota Bandung
Dede Hertina;
John Henry Wijaya;
R.H. Susanto Hendiarto;
Sakina Ichsani
Jurnal Pengabdian Dharma Laksana Vol 5, No 2 (2023): JPDL (Jurnal Pengabdian Dharma Laksana)
Publisher : LPPM Universitas Pamulang
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DOI: 10.32493/j.pdl.v5i2.28088
Potensi kerugian disebut dengan risiko. Karena kata ketidakpastian atau uncertainty sering digunakan untuk memaknai risiko maka menjadi penting untuk menjelaskan bagaimana hubungan antara risiko dan ketidakpastian. Sebaliknya, kepastian merupakan suatu keyakinan atau kepastian mengenai situasi tertentu. Oleh karena itu, ketidakpastian adalah suatu reaksi psikologis terhadap ketiadaan pengetahuan tentang masa yang akan datang. Industri Rajutan Binong jati Bandung merupakan salah satu industri yang mengalami kemajuan di tengah maraknya Indutstri kecil lainnya yang bermunculan dan mampu bertahan ketika terjadi krisis ekonomi. Kampoeng Rajoet Binong Jati memiliki visi menjadikan daerah ini sebagai sentra rajut terdepan di ASEAN. Solusi dari permasalahan yang dihadapi oleh mitra adalah dengan melakukan pelatihan dan pembekalan pengetahuan lebih lanjut mengenai manajemen risiko khususnya manajemen risiko pasar. Kegiatan pengabdian masyarakat Universitas Widyatama terselenggara bekerjasama dengan Pengrajin Rajut Sentra Rajoet Binong Jati Bandung. Jumlah peserta kegiatan ini berjumlah 97 orang yang menggunakan platform Zoom Meeting. Risiko Pasar adalah risiko kerugian pada posisi neraca dan rekening administratif termasuk transaksi derivatif akibat perubahan secara keseluruhan dari kondisi pasar, termasuk risiko perubahan harga option.
Pelatihan Tata Kelola Keuangan Untuk Meningkatkan Kinerja Keuangan Bagi Pelaku Usaha Kampoeng Rajoet Binongjati
Dede Hertina;
Yana Hendayana;
Sakina Ichsani;
John Henry Wijaya;
Gita Genia Fatihat;
R Susanto Hendianto
Journal of Social Sciences and Technology for Community Service (JSSTCS) Vol 4, No 1 (2023): Volume 4, Nomor 1, March 2023
Publisher : Universitas Teknokrat Indonesia
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DOI: 10.33365/jsstcs.v4i1.2639
Financial management through good financial literacy can improve financial performance and become an important aspect for the progress of the company. Financial management can be done through accounting. Accounting is a systematic process to produce financial information that can be used for decision making for its users. This Financial Governance Training is a Community Service activity conducted at Kampoeng Rajoet Binong Bandung. As long as UMKM in West Java Province still use money as a medium of exchange, accounting is needed by UMKM in West Java Province. Accounting will provide several benefits for UMKM in West Java Province, including: (1) UMKM in West Java can find out the company's financial performance, (2) UMKM in West Java can know, sort, and differentiate company assets and owner assets, (3) UMKM in West Java can find out the position of funds both sources and uses, (4) UMKM in West Java can make the right budget, (5) MSMEs in West Java can calculate taxes, and (6) UMKM in West Java can find out the flow of cash during a certain period.
PELATIHAN TATA KELOLA KEUANGAN UNTUK MENINGKATKAN KINERJA KEUANGAN BAGI PELAKU USAHA KAMPOENG RAJOET BINONGJATI
Dede Hertina;
Yana Hendayana;
Sakina Ichsani;
John Henry Wijaya;
Gita Genia Fatihat;
R Susanto Hendianto
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2023): Volume 4 Nomor 1 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai
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DOI: 10.31004/cdj.v4i1.12399
Pengelolaan keuangan melalui literasi keuangan yang baik dapat meningkatkan kinerja keuangan dan menjadi salah satu aspek penting bagi kemajuan perusahaan. Pengelolaan keuangan dapat dilakukan melalui akuntansi. Akuntansi merupakan proses sistematis untuk menghasilkan informasi keuangan yang dapat digunakan untuk pengambilan keputusan bagi penggunanya. Pelatihan Tata Kelola Keuangan ini merupakan kegiatan Pengabdian Kepada Masyarakat yang dilakukan di Kampoeng Rajoet Binong Bandung. Sepanjang UMKM di Provinsi Jawa Barat masih menggunakan uang sebagai alat tukarnya, akuntansi sangat dibutuhkan oleh UMKM di Provinsi Jawa Barat. Akuntansi akan memberikan beberapa manfaat bagi pelaku UMKM di Provinsi Jawa Barat, antara lain: (1) UMKM di Jawa Barat dapat mengetahui kinerja keuangan perusahaan, (2) UMKM di Jawa Barat dapat mengetahui, memilah, dan membedakan harta perusahaan dan harta pemilik, (3) UMKM di Jawa Barat dapat mengetahui posisi dana baik sumber maupun penggunaannya, (4) UMKM di Jawa Barat dapat membuat anggaran yang tepat, (5) UMKM di Jawa Barat dapat menghitung pajak, dan (6) UMKM di Jawa Barat dapat mengetahui aliran uang tunai selama periode tertentu.
ANALISIS KINERJA KESEHATAN KEUANGAN MENGGUNAKAN RASIO LIKUIDITAS DAN SOLVABILITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021
Dede Hertina;
Adinda Triana Ramadhina
JURNAL DARMA AGUNG Vol 30 No 3 (2022): DESEMBER
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)
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DOI: 10.46930/ojsuda.v30i3.2999
Tujuan dari penelitian ini adalah untuk menganalisis kinerja kesehatan keuangan perusahaan asuransi yang terdaftar di Bursa Efek Indonesia tahun 2017 sampai dengan tahun 2021, penelitian ini akan menggunakan rasio likuiditas (Cash Ratio), solvabilitas (Debt to Asset Ratio), dan profitabilitas (Return on Assets). . Enam dari dua belas bisnis dipilih sebagai sampel penelitian berdasarkan studi dokumentasi dan studi literatur. Temuan menunjukkan bahwa solvabilitas tidak dipengaruhi secara positif oleh variabel likuiditas dan solvabilitas dalam penelitian ini. Likuiditas dan solvabilitas menyumbang 10,84% dari total, dengan faktor lain di luar ruang lingkup model penelitian ini menyumbang 89,16% sisanya. Rasio profitabilitas mendapat manfaat dari rasio pendanaan. Rasio profitabilitas tidak dipengaruhi oleh rasio likuiditas.
Pengaruh Diskon Harga dan Kualitas Produk terhadap Pembelian Impulse Secara Online (Studi Kasus pada Pengguna Shopee di Kecamatan Andir Kota Bandung)
Martini, Ervita;
Hertina, Dede
JIIP - Jurnal Ilmiah Ilmu Pendidikan Vol. 6 No. 4 (2023): JIIP (Jurnal Ilmiah Ilmu Pendidikan)
Publisher : STKIP Yapis Dompu
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DOI: 10.54371/jiip.v6i4.1845
Penelitian ini bertujuan untuk mengetahui pengaruh diskon harga dan kualitas produk terhadap pembelian impulse secara online pada pengguna shopee di Kecamatan Andir Kota Bandung. Penelitian ini adalah penelitian kuantitatif dengan menggunakan analisis regresi linear berganda. Metode pengumpulan data menggunakan kuesioner. Dengan sampel sebanyak 96 responden yang merupakan pengguna aktif shopee di Kecamatan Andir Kota Bandung. Hasil Penelitian secara simultan menyatakan bahwa variabel Diskon Harga dan Kualitas Produk berpengaruh positif dan signifikan terhadap pembelian Impulse pada pengguna shopee di Kecamatan Andir Kota Bandung. Hasil penelitian secara parsial menyatakan bahwa variabel Diskon Harga dan Kualitas Produk berpengaruh positif dan signifikan terhadap pembelian Impulse pada pengguna shopee di Kecamatan Andir Kota Bandung. Hasil penelitian secara parsial menyatakan bahwa variabel Kualitas Produk berpengaruh positif dan signifikan terhadap pembelian Impulse pada pengguna shopee di Kecamatan Andir Kota Bandung. Hasil pengujian koefisien determinasi menunjukkan kedua variabel independen Diskon harga dan kualitas produk mempunyai pengaruh besar 42,4% terhadap pembelian impulse.
The Influence of Product Design, Price, and Promotion on Consumer Buying Interest (Case Study on Convection of Alvin Jaya Collection in Bandung Regency)
Dede Hertina;
Intan Dewi Yuli Yutika
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 1 (2023): April
Publisher : Universitas Batanghari
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DOI: 10.33087/jmas.v8i1.835
This study aims to determine the influence of product design, price,, and promotion on consumer buying interest. The object of this research is Alvin Jaya Collection Convection in Bandung Regency. This research method uses a descriptive method and the research uses quantitative data. The population in this study are consumers of Alvin Jaya Collection. The sampling technique uses non-probability sampling with accidental sampling techniques. This study used a sample of 60 respondents. The research result stated that product design variables partially did not effect on purchase intention. Meanwhile, the price, and promotion variables partially have a significant impact on purchase intention. Product design, price,, and promotion variables have a significant effect on purchase intention, simultaneously.
HARGA SAHAM DAMPAK DARI EARNING PER SHARE DAN DEBT TO ASSET RATIO
Dede Hertina;
Sakina Ichsani;
Devy Mawarnie;
Vincentia Wahju Wijadatun
Service Management Triangle: Jurnal Manajemen Jasa Vol 1 No 1 (2019): Service Management Triangle: Jurnal Manajemen Jasa
Publisher : Program Magister Manajemen Universitas Adhirajasa Reswara Sanjaya
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Tujuan dari penelitian ini adalah untuk mendapatkan bukti empiris pengaruh Earning Per Share dan Debt to Asset Ratio terhadap harga saham. Metode Penelitian yang digunakan adalah deskriftif kuantitatif dengan pendekatan explanatory, analisisnya menggunakan regresi data panel. Sampel penelitian adalah Perusahaan Pertambangan Sub Sektor Batubara yang terdaftar di Bursa Efek Indonesia periode tahun 2012-2016 yang berjumlah 18 perusahaan. Hasil penelitian secara partial menunjukkan Earning per Share berpengaruh positif terhadap harga saham, Debt to Asset Ratio berpengaruh positif terhadap harga saham. Hasil penelitian secara simultan Earnings per Share dan Debt to Asset Ratio berpengaruh positif terhadap harga saham, jadi semakin tinggi earning per share dan debt to asset ratio, maka semakin tinggi pula harga saham. ABSTRACT The purpose of this study is to obtain empirical evidence of the effect of Earning Per Share and Debt to Asset Ratio on stock prices. The research method used is quantitative descriptive with an explanatory approach, the analysis uses panel data regression. The research sample is the Coal Sub-Sector Mining Companies listed on the Indonesia Stock Exchange for the period 2012-2016, amounting to 18 companies. The research results partially showed Earning per Share has a positive effect on stock prices, Debt to Asset Ratio has a positive effect on stock prices. The results of simultaneous studies of Earnings per Share and Debt to Asset Ratio have a positive effect on stock prices, so the higher earning per share and debt to asset ratio, the higher the share price.
The Role of Audit Quality as a Moderating Variable in Relationship Between Quality of Audit Committee, Company Size and Financial Report Integrity of Manufacturing Companies Listed in IDX
Dede Hertina;
Okma Yendri;
Yoesoep Edhie Rachmad;
Hendrik Elisa Sutejo Samosir;
Halim Dwi Putra
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)
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DOI: 10.31539/costing.v6i2.6103
With audit quality serving as a moderating variable, the goal of this study is to examine and collect empirical data on the impact of audit committee quality and business size on the caliber of financial reports. Accounting knowledge, committee size, and meeting frequency all indicate the quality of an audit committee. Manufacturing businesses that were listed on the Indonesia Stock Exchange between 2013 and 2016 were used as a sample in this study. 33 manufacturing enterprises with a 4 year observation period were included in this study. Purposive sampling was used to collect the data. The multiple regression model and moderated regression analysis were used in this study to examine the hypotheses. The findings of this study revealed that the caliber of financial reports was unaffected by the audit committee's experience, the frequency of its meetings, or the size of the accounting and financial firms. Regarding the moderating influence of audit quality, the findings indicated that it was unable to moderate the relationship between the business size and the integrity of financial reports and all audit committee quality proxies.