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Analisis Perbandingan Fundamental Saham ICBP dan INDF Irwin Ananta Vidada; Saridawati Saridawati; Denny Erica
JURNAL ADMINISTRASI KANTOR Vol 11 No 1 (2023): Jurnal Administrasi Kantor (JAK)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/jak.v11i1.2455

Abstract

Abstrak: Diketahui secara umum bila Grup perusahaan Indofood bergerak pada bidang consumer goods dengan usaha yang menjual produk kebutuhan masyarakat sehari-hari. Meski usahanya dikenal bergerak di bidang makanan dan minuman seperti tepung terigu, mie instan,penyedap makanan, produk susu dan masih banyak lagi lainnya. Namun selain itu beroperasi usaha juga di bidang lain seperti agribisnis, distribusi dan perkapalan. Grup perusahaan Indofood telah populer dalam perdagangan saham. Saham dengan kode emiten INDF yang merupakan induk perusahaan grup Indofood, sedangkan ICBP merupakan anak perusahaannya. Pada perdagangan saham di bursa kedua emiten saham tersebut nampak berkompetisi secara ketat .Ketangguhan kinerja fundamental kedua emiten saham tersebut telah teruji dengan masuk kedalam seleksi daftar indek LQ45 serta kemampuannya melewati krisis akibat pandemi Covid-19 menjadi sesuatu yang menarik buat dicermati. Saham perusahaan terndeks LQ45 itu sendiri merupakan indeks hasil pilihan performa saham-saham perusahaan dengan kapitalisasi pasar yang besar, likuiditas tinggi dan fundamental yang baik. Saham- saham yang masuk dalam kategori LQ45 sendiri kerap menjadi pilihan bagi para investor buat berinvestasi. Analisis digunakan oleh para investor dalam mencermati prediksi pergerakan harga saham. Melalui pemanfaatan informasi data dari dalam dan luar perusahaan seperti membaca pola pesaing usaha, besaran lingkup industri, performa, informasi terkait pasar bisnis, juga faktor makro-mikro ekonomi kerap menjadi acuan data pertimbangan penting analisis fundamental.Melalui analisis fundamental upaya prediksi kelangsungan eksistensi perusahaan di masa depan yang berdampak pada harga saham kedepannya dapat dilakukan. Secara umum terdapat sejumlah indikator dalam Analisis Fundamental diantaranya Dividend Yield, ROE (Return Of Equity), PBV (Price Book Value), PER (Price Earning ratio), EPS (Earning Per Share), maupun rasio DER (Debt Earning Ratio). Hasil data berdasarkan penelitian melalui analisis fundamental terhadap data laporan keuangan dan harga saham tahun 2022 kuartal III (annualized) sektor Consumer Goods yang terdaftar di Bursa Efek Indonesia terindeks LQ45 dari sampel yang diteliti dari peringkat 1 hingga 2 sebagai berikut : 1. INDF, 2. ICBP
Realisasi Anggaran Pendapatan Pedagang Buah Di Pasar Ciputat Linda Permata Sari; Dita Faradilla; Muna Salsabila; Muhamad Yuzril Bimantoro; Muhammad Ryafinuddin; Saridawati Saridawati
JURNAL RISET MANAJEMEN (JURMA) Vol 2 No 2 (2024): June : Jurnal Riset Manajemen
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jurma.v2i2.1880

Abstract

This research employs a qualitative approach to explore the revenue realization of fruit traders at the Ciputat Market, South Tangerang City. Primary data was obtained through interviews with five fruit traders over a period of two months. The results indicate an average monthly income of Rp16.107.600 with expenditures of Rp7.610.000, resulting in an average net profit of Rp2.219.000. The analysis of the income-expenditure ratio indicates good business sustainability (R/C Ratio = 1.06). Findings also identify factors such as price fluctuations and seasons that affect outcomes. Nevertheless, fruit traders at the Ciputat Market have the potential to optimize their income with more effective pricing strategies.
Analisis Pelanggaran Etika Profesi Akuntansi: Studi Kasus: PT. Asuransi Jiwasyara Saridawati Saridawati; Imelda Cinta Chrissanty; Rachel Septya Sulistyastuti; Elvia Nur Aziza; Mart Eliany
Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i2.1982

Abstract

The professional code of ethics is an important rule for the profession which aims to improve quality and maintain the dignity of the profession. Where an accountant must uphold ethical principles so as to build trust for users of accounting services. The large amount of business competition that occurs today has led to violations of professional ethics. This violation is a very serious problem for the ethical standards of the accounting profession, one of which was a violation found at PT Asuransi Jiwasraya which manipulated its financial reports. Starting in 2006, the Ministry of BUMN and OJK stated that Jiwasraya's equity was recorded at negative IDR 3.29 trillion. In December 2019, the Attorney General's investigation into the alleged Jiwasraya corruption case stated that there was a violation of the precautionary principle in investing. This analysis aims to explain the basic concepts of ethics, code of ethics and basic principles of accountant ethics that have been violated by PT Asuransi Jiwasraya. In this case, there were 5 basic principles of accounting ethics that were violated by PT Asuransi Jiwasraya, namely integrity, objectivity, competence and professional prudence, confidentiality and professional behavior.
Pelatihan Pembuatan E-Commerce dan Promosi Melalui Tokopedia pada UMKM Siengkong Tapiok Bogor Suminten Suminten; Saridawati Saridawati; Bisri Bisri; Mohammad Aris
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 4 No. 3 (2024): Juli : Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v4i3.1520

Abstract

This community service is in collaboration with MSME partner Siengkong TapiOk Bogor. This MSME is a food business that carries an urban and sustainability theme that focuses on local Indonesian food. This business is local Indonesian food with unique and modern flavors. For this reason, Siengkong TapiOk was made a partner in this PM so that partners can become facilitators in guiding local residents to be more productive and creative to meet the economic stability of the people of Bogor. Based on the results of the situation analysis, we discussed material that could at least help overcome the existing problems. The PM theme is "Training on E-Commerce Creation and Promotion through Tokopedia Marketplace Media for MSMEs in Siengkong Tapiok Bogor". The method is a lecture containing a tutorial on how to make sales through the Tokopedia marketplace which is carried out offline in front of the participants. The target achievement of this community service activity, apart from increasing the skills of the members of the Siengkong TapiOk Bogor MSMEs, is also in the form of publications in the form of press releases and journals.
Penerapan Etika Profesi Akuntan dan Kasus-kasus Pelanggaran Etika Profesi Akuntan Saridawati Saridawati; Putra Aditya Muhammad; Rini Wanti Sholikhah; Dewi Nur Aini; Rini Mustikowati
Jurnal Akuntan Publik Vol. 2 No. 2 (2024): Juni : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i2.3543

Abstract

Accounting ethics is the study of ethical behavior in work contexts that require special knowledge and skills. Professional ethics involves upholding justice to provide comprehensive professional services to society and fulfill duties towards society. However, in the current era of technological progress and competition, there are many cases of violations of accounting professional ethics, with the discovery of many cases of business ethics violations in Indonesia, including PT Muzatek Jaya, PT Asuransi Jiwasraya, PT Garuda Indonesia (Persero). The aim of this research was to determine cases of violations of accounting professional ethics in Indonesia and used literature study methods such as Google Scholar, reference books and online media.
Analisis Realisasi Anggaran Biaya Dan Pendapatan Pada Toko Bintang Jaya Rental Saridawati Saridawati; Puji Astuti; Deti Pratiwi; Mareta Nurul Fitri; Delia Alayda; Nanda Jussi
JURNAL PENELITIAN SISTEM INFORMASI (JPSI) Vol. 2 No. 2 (2024): MEI : JURNAL PENELITIAN SISTEM INFORMASI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jpsi.v2i2.1869

Abstract

This research aims to determine the analysis of cost and revenue budget realization at Bintang Jaya Rental store. This study employs a quantitative descriptive method. Data collection is conducted through surveys and statistical data analysis to provide an overview or description of the researched object. Budget analysis of expenditure and revenue is the focal point in achieving company success. The research utilizes expenditure effectiveness and efficiency ratios and employs profitability ratio analysis, namely net profit margin ratio. The results and findings of the research indicate that the effectiveness analysis of Bintang Jaya Rental store revenue budget from January to April shows 126.89% (Highly Effective), and the revenue projection for April is 124.79% (Highly Effective). Revenue increases occur during holiday seasons and peak travel periods, leading to a significant increase in car rental demand. The efficiency analysis of cost budget in January and April shows similar results above 90%. Costs are primarily attributed to maintenance, fuel, and driver expenses. Profitability analysis indicates a profit-to-expenditure ratio of 53.84% in January. In April, the average profit level is 50%, influenced by external factors.
Pengaruh Lingkungan Kerja Terhadap Motivasi Karyawan Dalam Bekerja Nurchika Rahayu H.; Vania Juliyana; Syifana Putri Z.; Saridawati Saridawati
Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 1 No. 3 (2024): Mei
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jimea.v1i3.1264

Abstract

Kinerja ialah hasil kerja yang dapat diperoleh seseorang atau sekumpulan orang dalam suatu organisasi, guna mencapai tujuan organisasi yang terjalin secara sah tanpa melanggar hukum serta tetap menjunjung tinggi moralitas dan etika. Kinerja pegawai dipengaruhi oleh berbagai macam unsur beberapa di antaranya ialah lingkungan kerja dan motivasi kerja. Penelitian ini bertujuan untuk mengetahui pengaruh lingkungan kerja terhadap motivasi karyawan dalam bekerja. Penelitian ini menggunakan metode kuantitatif, data yang diperoleh melalui menyebarkan kuesioner. Teknik yang dipakai saat pengambilan sampel yang digunakan peneliti adalah menyebarkan kuesioner melalui sosial media, dengan jumlah responden sebanyak 30 orang, dan terdiri dari 12 pertanyaan. Berdasarkan hasil penelitian diketahui jumlah responden yang bekerja sebagai karyawan yang memiliki jenis kelamin laki-laki sebanyak 6 orang atau 20%, lalu yang memiliki jenis kelamin perempuan sebanyak 24 orang atau 80%. Hasil penelitian yang diperoleh menunjukkan bahwa lingkungan kerja memiliki pengaruh yang signifikan terhadap kinerja karyawan. Hasil uji validitas menunjukkan bahwa pernyataan pada variabel pelatihan lingkungan kerja, dan kinerja dinyatakan valid. Nilai r hitung untuk setiap pernyataan lebih besar dari nilai r tabel, yang berarti bahwa setiap pernyataan memiliki korelasi yang signifikan dengan skor total. Hasil penelitian ini menunjukkan bahwa ligkungan kerja yang nyaman serta kondusif dapat meningkatkan motivasi dan kepuasan kerja, serta mempengaruhi kinerja karyawan secara positif.
Pengaruh Jaminan Hari Tua (JHT) Terhadap Kinerja Karyawan di Jabodetabek Renika Yanti; Dinda Ayu Nuraisyah; Amaylia Putri Puspitasari; Nazwa Fadya Bancin; Saridawati Saridawati
Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 1 No. 3 (2024): Mei
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jimea.v1i3.1328

Abstract

Jaminan hari tua merupakan salah satu bentuk kompensasi yang diberikan oleh perusahaan kepada karyawannya untuk menjamin kelangsungan hidup mereka di masa tua yang dapat berupa program pensiun, dana pensiun atau bentuk lainnya. Pemberian Jaminan Hari Tua yang memadai dapat memberikan rasa aman dan nyaman bagi karyawan, membuat mereka dapat bekerja dengan lebih fokus dan bersemangat sehingga akan meningkatkan kualitas kinerja karyawan. Kinerja merupakan upaya seseorang untuk melakukan tugas yang diberikan. Penilitian ini bertujuan untuk mengetahui seberapa besar pengaruh Jaminan Hari Tua terhadap Kinerja Karyawan yang dilakukan dengan menggunakan jenis metode penelitian deskriptif dengan pendekatan kuantitatif dan teknik pengumpulan data melalui kuesioner yang disebarkan secara publik kepada karyawan di Jabodetabek yang bekerja di berbagai perusahaan dan telah diisi oleh 30 orang karyawan sebagai responden. Hasil penelitian menunjukkan bahwa terdapat hubungan yang positif dan signifikan antara jaminan hari tua terhadap kinerja karyawan yang dibuktikan dengan nilai koefisien korelasi (r) sebesar 0,785 dan koefisien determinasi (r2) sebesar 0,616 yang berarti bahwa 61,6% kinerja karyawan dipengaruhi oleh Jaminan Hari Tua (JHT) sehingga dapat disimpulkan bahwa berdasarkan kuesioner dan penelitian yang dilakukan Jaminan Hari Tua (JHT) berpengaruh signifikan terhadap Kinerja Karyawan di Jabodetabek.
Pengaruh Insentif Terhadap Kinerja Karyawan Pada Perusahaan Rizka Della Cahyani; Yufita Sri Rejeki; Kezia Abigail Sousia; Sekar Arum Larasati; Angelina Putri Rahayu; Saridawati Saridawati
Journal Economic Excellence Ibnu Sina Vol. 2 No. 2 (2024): Juni : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v2i2.1269

Abstract

Intensive compensation for employees is an achievement that is in conflict with the use of energy or compensation for services performed by the workforce. By paying employees, they will gain financial and non-financial benefits, compensation will encourage employees to analyze their work well so that their skills improve. The higher the salary a company offers its employees, the greater the employee's efforts to improve their performance. Compensation is an important thing that companies must provide fairly to their employees, both financial and non-financial. Employees need to be given compensation such as bonuses, allowances, a comfortable working environment, and work that can demonstrate their abilities so that the employee can provide the best results for the company. One of the aims of this research is to determine the effect of financial compensation on employee performance. The success achieved by a company cannot be separated from the important role of the human resources department. Therefore, the company is committed to developing a highly skilled workforce who has the agility and mindset to continue to develop and appreciate the company's values, to lead the business in the context of industrial development, to evaluate employee performance based on respondents' perceptions independently. This is done by a company with the aim of maintaining good service quality at this time, by evaluating it based on employee perceptions..
Analisis Pelanggaran Etika dan Kode Etik Profesi Akuntan Di Era Persaingan Yang Kompetitif : Studi Kasus PT Indofood Tbk Farin Aprita; Savina Dwi Cahya; Anisa Yulianti; Nadia Nadia; Tri Gianti; Saridawati Saridawati
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): Juni : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i2.576

Abstract

The Accountant Code of Ethics is a guideline to regulate the ethics of the Indonesian public accounting profession in order to fulfil professional responsibilities. IAMI, IAI and IAPI. Based on the research of this scientific article, the author conducted research observations on Business Ethics in the Digital Age. The object of research comes from literature such as google scholar, online media, and company reports of PT Indofood Tbk. The purpose of this article is to find out violations of the ethics and code of ethics of the accounting profession at PT Indofood. Based on the case study described above related to PT Indofood, Tbk which has violated the code of ethics. Indomie products contain harmful substances that will harm consumers if they consume these products. PT Indofood Tbk. has violated the principle of honesty in business ethics by not informing its customers about the dangerous content in their products.