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All Journal Jurnal Ilmiah Akuntansi dan Humanika Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Pustaka Mitra : Pusat Akses Kajian Mengabdi Terhadap Masyarakat Asian Journal of Management Analytics Accounting Research Journal
Mirna Dianita
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Other

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PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERBANKAN Dianita, Mirna
Jurnal Ilmiah Akuntansi dan Humanika Vol 4, No 1: EDISI DESEMBER 2014
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v4i1.4597

Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh mekanisme corporate governance (CG) terhadap kinerja keuangan perbankan. Sebagai industri yang teregulasi, penelitian ini ingin membuktikan bahwa kinerja keuangan perbankan dapat dipengaruhi oleh mekanisme CG-nya, bukan hanya sekedar pemenuhan ketentuan perbankan. Sampel penelitian adalah Bank Perkreditan Rakyat (BPR) swasta di Jawa Barat. Kinerja keuangan BPR diukur dengan rasio NPL, KPMM, LDR, dan ROA. Mekanisme CG diproksi dengan kepemilikan manajerial, proporsi outside directors, dan jumlah board of directors (BOD), dengan variabel kontrol ukuran BPR dan umur BPR. Hasil penelitian menemukan mekanisme CG secara simultan berpengaruh terhadap rasio NPL, KPMM, dan ROA. Secara parsial, kepemilikan manajerial dan proporsi outside directors menunjukkan pengaruh negatif terhadap rasio NPL dan ROA, sedangkan jumlah BOD berpengaruh negatif terhadap rasio LDR. Kata kunci: mekanisme corporate governance, kinerja keuangan, BPR ABSTRACT This study aimed to examine the effect of corporate governance mechanisms (CG) to the financial performance of banks. As a regulated industry, this study wants to prove that the bank's financial performance may be affected by its CG mechanism, not just a banking regulatory compliance. Samples were rural banks (BPR) private in West Java. Financial performance is measured by the ratio of NPLs RB, CAR, LDR, and ROA. Mechanism CG proxy for managerial ownership, the proportion of outside directors, and the number of board of directors (BOD), the control variable size and age BPR BPR. The results found CG mechanisms simultaneously affect the NPL ratio, CAR, and ROA. Partially, managerial ownership and the proportion of outside directors show a negative effect on the ratio of NPL and ROA, while the number of BOD negative effect on the LDR. Keywords: corporate governance mechanisms, financial performance, BPR
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERBANKAN Mirna Dianita
Jurnal Ilmiah Akuntansi dan Humanika Vol. 4 No. 1: EDISI DESEMBER 2014
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v4i1.4597

Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh mekanisme corporate governance (CG) terhadap kinerja keuangan perbankan. Sebagai industri yang teregulasi, penelitian ini ingin membuktikan bahwa kinerja keuangan perbankan dapat dipengaruhi oleh mekanisme CG-nya, bukan hanya sekedar pemenuhan ketentuan perbankan. Sampel penelitian adalah Bank Perkreditan Rakyat (BPR) swasta di Jawa Barat. Kinerja keuangan BPR diukur dengan rasio NPL, KPMM, LDR, dan ROA. Mekanisme CG diproksi dengan kepemilikan manajerial, proporsi outside directors, dan jumlah board of directors (BOD), dengan variabel kontrol ukuran BPR dan umur BPR. Hasil penelitian menemukan mekanisme CG secara simultan berpengaruh terhadap rasio NPL, KPMM, dan ROA. Secara parsial, kepemilikan manajerial dan proporsi outside directors menunjukkan pengaruh negatif terhadap rasio NPL dan ROA, sedangkan jumlah BOD berpengaruh negatif terhadap rasio LDR. Kata kunci: mekanisme corporate governance, kinerja keuangan, BPR ABSTRACT This study aimed to examine the effect of corporate governance mechanisms (CG) to the financial performance of banks. As a regulated industry, this study wants to prove that the bank's financial performance may be affected by its CG mechanism, not just a banking regulatory compliance. Samples were rural banks (BPR) private in West Java. Financial performance is measured by the ratio of NPLs RB, CAR, LDR, and ROA. Mechanism CG proxy for managerial ownership, the proportion of outside directors, and the number of board of directors (BOD), the control variable size and age BPR BPR. The results found CG mechanisms simultaneously affect the NPL ratio, CAR, and ROA. Partially, managerial ownership and the proportion of outside directors show a negative effect on the ratio of NPL and ROA, while the number of BOD negative effect on the LDR. Keywords: corporate governance mechanisms, financial performance, BPR
Pendampingan Penyusunan Anggaran Harga Pokok Produksi Bantal Bayi Pada Babyfynn Sass Bandung Andry Arifian Rachman; Rima Rachmawati; Rudy Lizwaril; Mirna Dianita; Irene Sukma Lestari Barus
Jurnal Pustaka Mitra (Pusat Akses Kajian Mengabdi Terhadap Masyarakat) Vol 2 No 1 (2022): Jurnal Pustaka Mitra (Pusat Akses Kajian Mengabdi Terhadap Masyarakat)
Publisher : Pustaka Galeri Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.128 KB) | DOI: 10.55382/jurnalpustakamitra.v2i1.117

Abstract

Perencanaan merupakan hal yang harus dilaksanakan oleh perusahaan agar tujuan yang telah ditetapkan dapat dicapai. Anggaran merupakan rencana perusahaan yang dinyatakan dalam satuan moneter sebagai panduan pelaksanaan pekerjaan. Manajemen Baby Fynn Sass sebagai mitra pengabdian kepada masyarakat belum membuat anggaran, khususnya anggaran harga pokok produksi. Oleh karena itu, kegiatan pengabdian kepada masyarakat ini dilaksanakan untuk memberikan bimbingan teknis penyusunan anggaran harga pokok produksi bantal bayi. Manajemen Baby Fynn Sass dibimbing dalam penyusunan anggaran bahan baku, anggaran tenaga kerja langsung, dan anggaran overhead sampai dapat menyusun anggaran harga pokok produksi bantal bayi. Penyusunan anggaran harga pokok produksi ini sangat bermanfaat bagi manajemen berupa; sebagai dasar menentukan harga jual dan melakukan pengendalian biaya produksi.
PELATIHAN PERHITUNGAN HARGA POKOK PRODUKSI PADA UMKM -Sure.Treat, Shoes Care Treatment- Mirna Dianita; Irene Sukma Lestari Barus; Rachmat Hidayat; Rima Rachmawati; Andry Arifian Rachman; Rudy Lizwaril
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 02 (2022): 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.v11i02.940

Abstract

Kegiatan ini bertujuan untuk melakukan pembinaan melalui program Pengabdian Kepada Masyarakat (PKM) yang merupakan bagian dari tri dharma Perguruan Tinggi sebagai mana diatur dalam Undang – undang Nomor 12 Tahun 2012 tentang Perguruan Tinggi. Tujuan PKM untuk memajukan kesejahteraan umum dan mencerdaskan kehidupan bangsa melalui peningkatan peran UMKM dalam pengembangan kegiatan usahanya. Pengabdian kepada masyarakat ini merupakan kegiatan civitas akademika dalam mengamalkan dan membudayakan ilmu pengetahuan dan teknologi melalui kegiatan pelatihan Perhitungan Harga Pokok Produksi. Metode kegiatan yang digunakan dalam pengabdian ini adalah (1) ceramah untuk menyampaikan konsep perhitungan harga pokok produksi dan pencatatan dalam jurnal dan (2) memberikan praktik nyata perhitungan harga pokok produksi dengan menggunakan data dan informasi dari UMKM mitra, serta (3) melakukan pendampingan di lapangan. Berdasarkan hasil evaluasi terhadap kegiatan, diperoleh informasi tingkat pemahaman mitra terhadap materi yang diberikan sebesar 80%. Selanjutnya Tim pengabdian masih melakukan pendampingan kepada mitra.
Pengaruh Perputaran Persediaan Dan Volume Penjualan Terhadap Laba Bersih Pada Pt. Unilever Tbk Debora Tri; Mirna Dianita
Accounting Research Journal Vol. 1 No. 1 (2022): September
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v1i1.508

Abstract

Abstrak Tujuan dilakukan penelitian ini untuk mengetahuipengaruh perputaran persediaan dan penjualan terhadap lababersih PT Unilever Tbk periode tahun 2013-2020. Metodepenelitian yang digunakan adalah analisis deskriptif denganpendekatan kuantitatif. Penelitian ini menggunakan datasekunder yang diperoleh dari laporan keuangan perusahaan yangdiakses dari www.unilever.co.id. Hasil penelitian menunjukkanbahwa secara parsial perputaran persediaan mempengaruhi lababersih perusahaan, dan volume penjualan tidak berpengaruhterhadap laba bersih. Secara simultan perputaran persediaan danvolume penjualan tidak mempengaruhi laba bersih PT UnileverTbk.
Faktor-faktor penentu kepuasan pengguna learning management system di program studi akuntansi Universitas Widyatama Dianita, Mirna; Lestari Barus, Irene Sukma; Hidayat, Rachmat; Rachmawati, Rima; Rachman, Andry Arifian
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (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 (392.783 KB) | DOI: 10.32670/fairvalue.v5i2.2337

Abstract

This study aims to identify the determinants of user satisfaction with a learning management system (LMS) in the Accounting Study Program of Widyatama University. The population in this study was students of the 2017–2021 accounting study program. The sample used was 194 people who were taken randomly. The data analysis technique used is covariance-based structural equation modeling. The results of the study stated that the implementation of e-learning lectures was more flexible; there was good support for the e-learning system; the technology used in e-learning lectures is acceptable; participants have high motivation in e-learning lectures; instructors have an important role in e-learning lectures; and participant achievement in e-learning lectures is very good. However, e-learning lectures have not been able to replace traditional (face-to-face) learning. And e-learning lectures have an effect on learning achievement.
Analisis Penerapan Akuntansi Sederhana pada Usaha Mikro Food and Beverages survei pada Usaha Mikro Katering Dua Putra Dianita, Mirna; Tresnawati, Rina; Hadian, Niki; Prayitno, Yogo Heru; Rachman, Yoga Tantular
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 12, No 2 (2024): November
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v12i2.14163

Abstract

Financial management is an important element in a company's progress. One way to manage finances is through accounting practices, which is a systematic process for producing financial information that is relevant for decision making. Micro, Small and Medium Enterprises (MSMEs), especially micro enterprises, generally still use money as a transaction medium, it is important for them to utilize accounting practices. Accounting can provide significant support in managing MSME finances, assist in planning to increase profits, and ultimately encourage the growth of MSMEs so that they can become stronger contributors in improving the Indonesian economy. However, many MSMEs do not fully utilize accounting in their business operations. Therefore, MSMEs need understanding and awareness of the preparation of effective financial reports. The method in this research uses a descriptive method, describing the problems found and providing solutions to these problems. The results of this research provide direction and an overview of the preparation of simple financial reports for MSMEs, especially micro businesses, so that they can be implemented in their businesses. Apart from that, this research provides an overview of the importance of implementing and understanding even simple accounting in business management and efforts to maintain business sustainability and business development.
Analysis of the Accuracy of Calculation of Production Costs and Cost of Products for Micro Businesses in the Food & Beverage Sector Rachman, Yoga Tantular; Dianita, Mirna; Hadian, Niki; Tresnawati, Rina; Prayitno, Yogo Heru
Asian Journal of Management Analytics Vol. 3 No. 4 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i4.11921

Abstract

This research provides an overview of the cost of a product for a business which is one of the main things and affects the business plan in the long term. Many of them determine the cost of a product only based on a rough estimate without clarity on the basic elements in the calculation of production costs such as direct labor costs and overhead costs. The research method is descriptive using literature studies and field surveys. The results of this study seek to help micro businesses engaged in the food & beverage sector calculate production costs and cost of products through a simple but more accurate calculation formula than what they have calculated so far. The managerial implication that can be done is that micro industries can apply cost of goods calculations more accurately.
Idol Influence: Examining the Market Reaction to K-Pop Brand Ambassadors Kartika Wulandari; Dianita, Mirna; Tresnawati, Rina
Asian Journal of Management Analytics Vol. 4 No. 4 (2025): October 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v4i4.15533

Abstract

The Korean Wave (Hallyu) phenomenon has encouraged corporations to compete for collaborations with K-pop artists and celebrities to boost sales and increase market share. This trend is also evident in Indonesia, where global brands aim to leverage the significant influence of K-pop idols. This study examines the impact of BTS, one of the most influential K-pop groups, as a brand ambassador for major corporations, such as Samsung, Coway, Hyundai, Puma, and Fila. The research uses secondary data to analyze stock price changes before and after BTS’s endorsement. The findings indicate that the effect of BTS on stock price varies depending on the nature of each company’s relationship and marketing strategy with BTS. However, from a broader corporate perspective, there is no consistent or significant link between the appointment of BTS as brand ambassador and changes in stock prices across the companies observed.
Co-Authors Andry Arifian Rachman Andry Arifian Rachman Debora Tri Hadian, Niki Irene Sukma Lestari Barus Kartika Wulandari Lestari Barus, Irene Sukma Rachman, Andry Arifian Rachman, Yoga Tantular Rachmat Hidayat RACHMAT HIDAYAT Rima Rachmawati Rima Rachmawati Rudy Lizwaril Rudy Lizwaril Taufik, Mochammad Tresnawati, Rina Yogo Heru Prayitno