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The Effect of the Effectiveness of Accounting Information Systems and the Use of Accounting Information Technology on Individual Performance at Perumda BPR Majalengka Indah Purnama Sari; Melia Wida R; Wulan Riyadi; Erpi Rahman
Finance and Business Management Journal Vol. 1 No. 1 (2023): July
Publisher : Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/fbmj.v1i1.5899

Abstract

Perumda BPR Majalengka is also inseparable from the existing problems. Regarding the alleged corruption of Perumda BPR Majalengka Branch Sukahaji valued at Rp. 3.2 billion which was suspected of committing irregularities in 2017-2021. This study aims to determine the effect of the effectiveness of accounting information systems and the use of accounting information technology on individual performance at Perumda BPR Majalengka. This research is qualitative research using primary data obtained from questionnaires and measured using a Likert scale. This sampling technique uses a saturated sampling technique. By using a sample of 54 employees of Perumda BPR Majalengka. Data analysis used descriptive analysis, classical assumption test, multiple linear regression analysis, coefficient of determination analysis, and hypothesis testing with the help of SPSS version 26. The results of the research show that the effectiveness of accounting information systems and the use of accounting information technology has a positive and significant effect on individual performance, either partially or simultaneously.
The Effect of the Effectiveness of Accounting Information Systems and the Use of Accounting Information Technology on Individual Performance at Perumda BPR Majalengka Indah Purnama Sari; Melia Wida R; Wulan Riyadi; Erpi Rahman
Finance and Business Management Journal Vol. 1 No. 1 (2023): July
Publisher : Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/fbmj.v1i1.5899

Abstract

Perumda BPR Majalengka is also inseparable from the existing problems. Regarding the alleged corruption of Perumda BPR Majalengka Branch Sukahaji valued at Rp. 3.2 billion which was suspected of committing irregularities in 2017-2021. This study aims to determine the effect of the effectiveness of accounting information systems and the use of accounting information technology on individual performance at Perumda BPR Majalengka. This research is qualitative research using primary data obtained from questionnaires and measured using a Likert scale. This sampling technique uses a saturated sampling technique. By using a sample of 54 employees of Perumda BPR Majalengka. Data analysis used descriptive analysis, classical assumption test, multiple linear regression analysis, coefficient of determination analysis, and hypothesis testing with the help of SPSS version 26. The results of the research show that the effectiveness of accounting information systems and the use of accounting information technology has a positive and significant effect on individual performance, either partially or simultaneously.
Audit Fee, Audit Tenure, and Audit Rotation on Audit Quality in Manufacturing Companies Yogi Ginanjar; Wulan Riyadi; Hanikatus Sholikah
Finance and Business Management Journal Vol. 2 No. 1 (2024): July
Publisher : Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/fbmj.v2i1.10057

Abstract

Each company tries to compete to improve its performance by presenting qualify financial reports. Audit quality. Audit quality is influenced by audit fee, audit tenure and audit rotation which will be presented in the 2018 – 2022 period, for industrial companies on the Indonesian Stock Exchange. Dummy variable to test audit quality with the Big Four KAP and Non-Big Four KAP Auditor groups as a comparison. The natural logarithm (ln) of professional fees is used to measure audit fees. A dummy variable is also used to measure audit tenure, where 1 is for companies that have audit tenure of less than 3 years and 0 for companies that have audit tenure of more than 3 years, and audit rotation is tested using a dummy variable with 1 for rotation, 0 for companies which does not rotate. Purposive sampling was used to select samples with a sample size of 160 data. Logistic regression analysis as a method for testing hypotheses. From the test, the results showed that audit fees had a partial influence on audit quality, while audit frequency and audit rotation had no effect to audit quality.
Penggunaan Digital Marketing Dalam Upaya Peningkatan Omset UMKM di Desa Kudangwangi Kecamatan Ujungjaya Kabupaten Sumedang Wulan Riyadi; Nita Hernita; Melia Wida Rahmayani; Latief Z. Nur; Raden Wulan Saparinda
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 4 (2023)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v4i4.6860

Abstract

UMKM Desa Kudangwangi memiliki satu hambatan untuk melangkah ke pasar yang lebih luas dan maju, yaitu kurangnya kemampuan para pelaku untuk melakukan pendekatan dan promosi produk kepada konsumen secara digital. Dengan adanya himbauian mengenai digital marketing, diharapkan UMKM Desa Kudangwangi mampu meraih pasar yang lebih luas. Penghimbauan digital marketing Desa Kudangwangi diselenggarakan dalam bentuk workshop guna menyampaikan wawasan tentang pasar digital serta pentingnya kualitas packaging dan brand. Setelah workshop, tim KKN-T membantu promosi dan pemasaran produk UMKM sebagai contoh untuk pelaksanaan digital marketing yang para pelaku akan lakukan sendiri kedepannya
Strategi Pemasaran Digital Produk UMKM Di Desa Kudangwangi Kecamatan Ujungjaya Kabupaten Sumedang Wulan Riyadi; Latief Z. Nur; Nita Hernita; Melia Wida Rahmayani; Mochamad Febri sayidil Umam
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 3 (2024)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v5i3.9580

Abstract

Keadaan ekonomi pasca pandemi mengalami penurunan di Indonesia, semua kalangan terkena dampak yang cukup signifikan dari adanya pandemi. Warga desa pun tentunya terdampak, mulai dari PHK masal hingga perekonomian pun mengalami kemunduran. Pengabdian kepada masyarakat ini sebagai sarana untuk membantu perekonomian di desa/daerah tersebut. PKM kali ini yaitu di Desa Kudangwangi, Kecamatan Ujungjaya, Kabupaten Sumedang. Di Desa Kudangwangi ini mata pencaharian paling utama yaitu menjadi petani dan buruh tani. Namun ada juga sebagian warga yang melakukan usaha berupa produksi makanan. Dari UMKM yang sudah ada namun belum maksimal dalam hal pemasarannya bagaimana caranya memaksimalkan penjualan dengan strategi pemasaran yang tepat. Maka dari itu TIM PKM berupaya memberikan solusi melalui kegiatan PKM yang akan dilaksanakan. Oleh karena itu, adanya PKM ini menjadi bekal bagi masyarakat untuk dapat membangkitkan kembali usaha UMKM yang sempat terganggu dengan memajukan kembali perekonomian desa pasca pandemi dan menemukan solusi terbaik dari permasalahan-permasalahan yang ada.
KINERJA MANAJERIAL PEMERINTAH DESA ARGAPURA MELALUI PARTISIPASI PENYUSUNAN ANGGARAN DAN KEJELASAN SASARAN ANGGARAN Melia Wida Rahmayani; Engkun Kurnadi; Wulan Riyadi; Nita Hernita; Ayu Gumilang Lestari
Entrepreneur: Jurnal Bisnis Manajemen dan Kewirausahaan Vol. 4 No. 03 (2023): September
Publisher : Program Studi Manajemen Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/entrepreneur.v4i03.6138

Abstract

Managerial performance is very important for the survival of organizations, especiallygovernment organizations because it is the result of the organization's work in carrying outcommunity service activities. Efforts to improve managerial performance throughParticipation in Budgeting and Clarity of Budget Targets. The purpose of this study is todetermine the extent to which Participation in Budgeting and Clarity of Budget TargetsAffects the Managerial Performance of the Argapura Village Government. The method used isdescriptive verification in which the researcher describes the state of budgetary participation,clarity of budget targets and managerial performance of the village government of Argapura.The analysis used in this study uses partial hypothesis testing, multiple linear regressionanalysis, and analysis of the coefficient of determination. The results of this study have asignificant effect between variables
The Effect of Asset Structure, Non-Debt Tax Shield, and Dividend Policy on Capital Structure Robi Maulana Magribi; Wulan Riyadi; Alan Rusdiana; Sintia Nuriyani
Finance and Business Management Journal Vol. 2 No. 2 (2024): December
Publisher : Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/fbmj.v2i2.12086

Abstract

Capital structure decisions are very important for a company, because they can reflect the company's financial position. Debt conditions continue to increase in 2020-2022 in the chemical and pharmaceutical industries which is not balanced with operating results, indicates that the company has not made good capital structure decisions. Therefore, the aim of this research is to determine the influence of asset structure, non-debt tax shield, and dividend policy on capital structure. The population in the research is the chemical and pharmaceutical industry sub-sector of manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2022 period with a total of 107 companies. The sampling technique in the research used non-probability sampling with a purposive sampling method, so that a sample of 23 companies and 69 company sample data were obtained. This research uses multiple linear regression analysis techniques with the help of the SPSS 25 program. Based on the results of research that has been conducted, it shows that partially asset structure variable has an effect on capital structure, variable non-debt tax shield has no effect on capital structure, and variable dividend policy has no effect on capital structure.