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All Journal FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Jurnal Akuntansi dan Keuangan NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Sains dan Teknologi Gemilang: Jurnal Manajemen dan Akuntansi Safari : Jurnal Pengabdian Masyarakat Indonesia Jurnal Mahasiswa Manajemen dan Akuntansi PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi Cidea Journal
Lella Anita
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Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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ANALISIS PENERAPAN LAPORAN LABA RUGI BERDASARKAN SAK EMKM PADA USAHA SASA RESTO DI KOTA METRO Lella Anita
Akuntansi Vol. 1 No. 3 (2022): September : Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v1i3.272

Abstract

This study aims to overcome the problem of financial recording by MSME owners who do not yet have a good financial reporting system for reporting according to SAK. SAK EMKM is a financial standard designed for MSMEs to facilitate financial reporting. This study uses qualitative research with a case study approach. The steps include interviews, documentation, and transaction data processing to fulfill SAK EMKM. The results of the study show that the Sasa Resto business still keeps financial records manually and fundamentally. The reason for recording this simple report is due to the lack of knowledge of business owners in preparing standard financial reports and limited time availability. The merger of SAK EMKM has not yet been implemented.  
Pengetahuan Akuntansi dan Pengalaman Usaha terhadap Penggunaan Informasi Akuntansi (Studi Pelaku UKM Di Desa Wonokarto, Kec. Sekampung, Kab. Lam Tim) Nur Faja Surta Berliana; Lella Anita; Era Yudistira; Witantri Dwi Swandini
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 1 (2025): April-September: JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i1.4257

Abstract

The purpose of this study is to identify and analyze the influence of accounting knowledge and business experience on the use of accounting information by MSME in Wonokarto Village. This research utilizes primary data collected through the questionnaires to a sample of 40 business actors who apply accounting information. The data analysis method used is multiple linear regression analysis with SPSS version 25 software. The results of this study indicate that both accounting knowledge and business experience significantly affect the use of accounting information by business actors. This study also acknowledges the limitations in the scope of variables examined. Other factors such as education level, business age, work motivation, and additional aspects need to be studied more deeply to obtain a more comprehensive understanding.
Pengaruh Investasi Lingkungan dan Pengelolaan Lingkungan terhadap Nilai Pasar Saham pada Industri Pulp and Paper Dini Palupi; Berwin Anggara; Lella Anita; Witantri Dwi Swandini
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.4915

Abstract

Sustainability issues are increasingly becoming a concern in the business world, especially for industries that are closely related to the use of natural resources such as pulp and paper. This study aims to analyze the effect of environmental investment and environmental management on the stock market value of pulp and paper industry subsector companies listed on the Indonesia Stock Exchange for the 2019-2024 period. This type of research uses a quantitative approach with secondary data. The population in this study were all pulp and paper industry subsector entities listed on the Indonesia Stock Exchange during the 2019-2024 period, totaling 9 companies with 5 samples obtained that had passed the purposive sampling technique. The results showed that environmental investment partially had a significant effect on stock market value, while environmental management did not show a significant effect on stock market value. However, simultaneously, both have a significant effect on stock market value. This finding confirms that the market is starting to take sustainability into account in assessing company performance and prospects, especially when there is an allocation of funds as a tangible action for environmental activities. Therefore, companies are advised to not only fulfill regulations through PROPER, but also provide tangible evidence in the form of environmental investment in order to attract investor confidence and increase stock market value.
Analisis Pengaruh Price to Book Value (PBV) dan Earnings Per Share (EPS) terhadap Trading Volume Activity (TVA) pada Perusahaan LQ45 di Bursa Efek Indonesia: Studi Kasus Kebijakan Tarif Trump 2025 Annisa Rahmani Rabby; Lella Anita; Esty Apridasari
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1308

Abstract

Fluktuasi Trading Volume Activity (TVA) di pasar modal Indonesia mencerminkan sensitivitas investor terhadap dinamika global, terutama setelah kebijakan tarif proteksionis Donald Trump tahun 2025 yang menaikkan tarif impor untuk Indonesia dan memicu penurunan kepercayaan investor serta aktivitas perdagangan saham. Penelitian ini ditujukan untuk mengkaji bagaimana Price to Book Value (PBV) dan Earnings Per Share (EPS) memengaruhi Trading Volume Activity (TVA) pada emiten yang tergabung dalam indeks LQ45. Menggunakan metode kuantitatif dengan jenis asosiatif kausal, penelitian ini melibatkan 20 perusahaan sampel dan menggunakan data sekunder laporan keuangan, harga saham, serta volume perdagangan triwulanan selama 2 periode pengamatan Tahun 2025 (Q2-Q3). Analisis data dengan metode regresi linear berganda yang diolah menggunakan perangkat lunak SPSS 27. Hasil penelitian menunjukkan bahwa PBV dan EPS berpengaruh positif dan signifikan terhadap TVA, menegaskan bahwa meskipun pasar menghadapi tekanan akibat kebijakan tarif Trump, faktor fundamental seperti PBV dan EPS tetap menjadi indikator penting yang memengaruhi aktivitas perdagangan saham di Bursa Efek Indonesia.
Co-Authors Annisa Rahmani Rabby Berwin Anggara carmidah carmidah Damayanti, Elok Dini Palupi era Yudistira esty apridasari Northa Idaman Nur Faja Surta Berliana Thoyibatun Nisa Witantri Dwi Swandini