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All Journal Jurnal Ilmiah Kesatuan (JIK) Jurnal Ilmiah Ranggagading (JIR) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Aplikasi Bisnis Kesatuan Jurnal Informatika Kesatuan

Desi Efrianti

STIE Kesatuan

Author-ID : 258094

Religion Humanities Computer Science & IT 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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Pengelolaan Piutang Dagang Pada PT Fajar Harapan Efrianti, Desi
Jurnal Ilmiah Kesatuan (JIK) Vol 14, No 1 (2012): Jurnal Ilmiah Kesatuan
Publisher : STIE Kesatuan

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Keputusan pendanaan merupakan suatu tindakan dimana perusahaan memanfaatkan hutang sebagai sumber dana untuk mencapai laba dan nilai perusahaan yang optimum. Dalam hal ini, hutang jangka pendek dan jangka panjang merupakan salah satu sumber dana yang terpenting dalam setiap jenis usaha. Perusahaan memilih menggunakan hutang sebagai sumber dana karena pada umumnya bunga yang dibayarkan oleh perusahaan dapat digunakan untuk mengurangi pajak penghasilan, sehingga pajak penghasilan yang harus dibayarkan oleh perusahaan lebih kecil. Selain itu, hutang jangka panjang yang digunakan perusahaan dapat dijadikan modal bagi perusahaan untuk melakukan ekspansi. Tetapi hal terpenting yang perlu diingat oleh setiap perusahaan adalah bahwa penggunaan hutang jangka pendek dan jangka panjang akan menimbulkan kewajiban finansial. Tujuan penelitian ini adalah untuk memperoleh pemahaman mendalam mengenai apakah hutang jangka panjang dapat mempengaruhi kemampulabaan. Hasil penelitian didasarkan pada pengujian asumsi klasik menunjukan bahwa hutang jangka panjang mempunyai pengaruh signifikan terhadap kemampulabaan. Hal ini terlihat dari salah satu pengujian, yaitu uji f, yaitu nilai p-value dari f atau tingkat signifikasi adalah 0.000 â¤ Î± = 5%,. Uji statistik terhadap pengaruh variabel hutang jangka panjang terhadap ROA, berpengaruh secara signifikan. hutang jangka panjang memiliki pengaruh negatif terhadap ROA.

Pengaruh Kepemilikan Institusional, Komisaris Independen Dan Komite Audit Terhadap Integritas Informasi Laporan Keuangan Efrianti, Desi
Jurnal Ilmiah Ranggagading (JIR) Vol 12, No 2 (2012): Jurnal Ilmiah Ranggagading
Publisher : Sekolah Tinggi Ilmu Ekonomi Kesatuan

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The objective of this study is to analyze Integration of Financial Statements Information by investigating Conservatism Score Index by use of the approach documented by Mayangsari (2003) and Penmann and Zhang (2002) . In this study, it is investigated whether Ownership Institutional Proportion, independence commisioner, and audit commitee affects to the Integration of Financial Statements Information. This results of this study us of the approach signaling theory and agency theory. Multivariate Regretion analysis is used moderating to examine Hypothesis. The results of this study takes sample from 135 companies (firm years) in the manufacturing, Industrial at the Indonesian Stock Exchange and Indonesian Capital Market Directory years of 2006, 2007, 2008, 2009, and 2010, which were published in financial report from 2006- 2010. However, the final sampling indicates that just 98 (firm years) data samples were provided. The reduction of final data samples due to there are 10 data samples was delisted from BEI, 18 uncomplete financial statements and closing books date is 31 Desember, 9 data samples did not use Rupiah currency. The method of analysis taken as a sample of this research using purposive sampling. Documented is empirical evidence Ownership Institutional Proportion, independence commisioner, and audit committee significantly related to the Integration of Financial Statements Information. The result indicated that Ownership Institutional Proportion, independence commisioner, and audit commitee is significantly affected to the Integration Information of Financial Statements Information.

Analisis Pengaruh Kandungan Informasi Komponen Laba Dan Rugi Terhadap Koefisien Respon Laba (Erc) Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia (Bei) Amanda, Annisa Lutvy; Efrianti, Desi; Marpaung, Bintang `Sahala
Jurnal Ilmiah Manajemen Kesatuan Vol 7 No 1 (2019): JIMKES Edisi April 2019
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

The income statement can be a reliable decision-making material, if the income statement has a valuable information content. Profit (loss) information is said to be valuable if the information contained in the income statement causes the movement of market reaction. The market reaction is indicated by a change in the price of the relevant securities which is typically measured using the stock return as the value of the change. Return or share price in response to earnings information can be measured using earnings response coefficient or ERC (Earnings Responses Coeffficient). The purpose of this research is to analyze the influence of each independent variable that is PEPS, LEPS, PORD, LORD, POP, LOP, PFIN, LFIN, PEXT, LEXT, TAX and Book Value control variable to dependent variable that is Coefficient of Profit Response (ERC) . This research was conducted on 33 companies manufacturing basic industry sectors and chemicals in 2012 until 2015. Supporting data used are financial statements obtained from www.idx.co.id in the year 2012-2015. From the research that has been done show that the variables of PEPS, PORD, POP, PEXT have information content that influence to earnings response coefficient (ERC) while LEPS, LORD, LOP, PFIN, LFIN, LEXT, TAX do not have information content that influence to coefficient Profit response (ERC).

Analisis Perbandingan PSAK No. 18 Tahun 1994 dan Revisi 2010 Serta pengaruhnya Terhadap Laporan Keuangan Sari, Ervina Indri; Efrianti, Desi
Jurnal Ilmiah Akuntansi Kesatuan Vol 2 No 1 (2014): JIAKES Edisi April 2014
Publisher : Institut Bisnis dan Informatika Kesatuan

The purpose of the study was to determine the comparison between PSAK No. 18 (1994) and PSAK No. 18 (revised 2010), and the effect of PSAK No. 18 changes to the financial statements on PT. TASPEN. Changes in PSAK No. 18 Among other things, the scope of which is wider than the pension fund entities that are analogous to finish work because entering retirement age but completed work in accordance with the plan or contract work. Actuarial present value, is now calculated and reported using current salary levels or projected salary levels up to the time of Retirement attendees. Financial statements, for defined contribution plans and defined benefit plan is split into the separate financial statements. And the presentation of the fair value of investments at fair value. The authors conclude that, given that PSAK No. 18 (revised 2010) came into effect on January 1, 2012, the readiness PT. TASPEN (Persero) in applying PSAK No. 18 (revised 2010) should be considered to receive this new standard.

Pengaruh Pengandalian Persediaan Just In Time Terhadap Efisiensi pengadaan Persediaan Bahan Baku Efrianti, Desi
Jurnal Ilmiah Akuntansi Kesatuan Vol 2 No 1 (2014): JIAKES Edisi April 2014
Publisher : Institut Bisnis dan Informatika Kesatuan

Inventory control of raw materials is an important element in a company. At this point inventory control of raw materials needed, which should always be available in the warehouse of raw materials for the production needs, but in order to maintain efficiency, raw materials also should not be too much available in warehouse. if the raw materials are available in warehouse too much will increase the cost of a few elements. The purpose of this study was to observe and investigate how the selection method of inventory control (JIT Method) can affect the efficiency of the procurement of raw materials to a company. The results showed that the CV Jawara Karsa Agusto has not implemented any inventory control methods to manage raw material inventory. There are some changes in expenditure on procurement of raw materials when the author tries to apply the method of JIT inventory control. Evaluation results of this research show that the application of the JIT done, there is the addition of the efficiency of the procurement of raw materials amounting to Rp 366,245,280

Pengaruh Implementasi Asi International Financial Reporting Standard dalam Rangka Indeks Gray Leverage terhadap Pengungkapan Laporan Keuangan Efrianti, Desi; ., Yanto
Jurnal Ilmiah Akuntansi Kesatuan Vol 5 No 2 (2017): JIAKES Edisi Agustus 2017
Publisher : Institut Bisnis dan Informatika Kesatuan

Disclosure of financial statements is a mean of delivering information by the companyâ€™s internal to stakeholders outside of the company. On this globalization era, IASC (International Accounting Standard Committee) tries to create a custom standard for all in order to financial statement can be understood by all users in different countries, and so the IFRS (International Financial Reporting Standard) is published. It certainly brings a big impact on accounting study in Indonesia. One of those is about convergence of IFRS into PSAK as base of financial reporting as one form of disclosure to stakeholders outside of the company. This study was conducted to obtain empirical evidence about the effect of the implementation IFRS on the disclosure of financial statements as measured by leverage in this case the Gray index. The populations in this study are all listed banks in Indonesia Stock Exchange for the period of 2009-2014. Sample was 30 banking firms selected using purposive sampling method with predetermined criteria. Independent variable is in the form of leverage Gray index. Analysis used in this study is a descriptive analysis and simple linear regression analysis with SPSS as tool for calculation. The result showed the implementation of IFRS in the leverage Gray index has no effect on financial disclosure. Conclusions of the research are implementation of IFRS itself has effect on the financial disclosure but Gray index leverage has no significant effect under the IFRS standards. Result from t-test value is -0.122 and smaller than t-table value of 2.048. Thus, the variable of Gray index leverage is not recommended to be used to measure the width of financial reports disclosures under the standards of IFRS. There are still many aspects to be studied to determine the effect of accounting standards using other representations of company characteristics.

Peranan Penerapan Sistem Persediaan Just In Time Terhadap Hasil Produksi STUDI KASUS PADA TOKO GROSIR SEPATU VILEVA BOGOR Gustini, Tini; Efrianti, Desi
Jurnal Ilmiah Akuntansi Kesatuan Vol 1 No 3 (2013): JIAKES Edisi Desember 2013
Publisher : Institut Bisnis dan Informatika Kesatuan

The purpose of this study was to determine the role of the implementation of Just In Timeinventory system to store the products at wholesale shoes Vileva. The data will be used by theauthors is a collection of processes from the initial production orders, production process, until thefinal product produced and the documents related to the overall process is used as supportive data inthe discussion. Evaluation of the role of the application of a suitable and appropriate inventoryneeds to be done as a step to achieve efficiency and effectiveness of production where raw materialsare not required to be expensive. The role of the application of just-in-time inventory system shouldbe reviewed if it matches the type of business. The Result of the research shows that theimplementation of Just In Time inventory system has a positive role for wholesale shoe store Vilevaorder to make the process of production which is the inventory system to minimize waste of spaceand cost efficiencies that may result from the inventory. It can be seen from the production processthat begins with the analysis of raw material usage, and purchase raw materials directly to dowhen a customer order is approved and ready for execution of production processes. And then targetand producing results in accordance with the order can be achieved. With the purchase of rawmaterials directly, then there is no risk, cost of storage, and treatment of raw materials which maybe incurred.

Analisis Penerapan PSAK No. 18 Pada Laporan Keuangan PT. Bank BNI (Persero) Nurfitriana, Nurfitriana; Efrianti, Desi
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 3 (2018): JIAKES Edisi Desember 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v6i3.300

Financial Institution Pension Fund Bank BNI is one of the Banks that organizes a Defined Contribution Pension Program with the main activity of holding a Pension Program whose contribution amount is determined based on the ability of participants. The Pension Program organized by the Financial Institution Pension Fund (DPLK) of BNI provides pension benefits that will be received after participants enter retirement age based on the amount of the contribution, length of participation and the rate of growth of funds during the membership period. Pension benefits are paid on a pension basis with cash refund. As a Pension Fund company, PT. Bank Negara Indonesia (Persero) must refer to the provisions / regulations / standards in the determination and management of pension funds specifically PSAK No. 18 governing the retirement benefit program. Presentation of Retirement Benefit Programs in Pension Fund Financial Reports in 2012-2013 PT. Bank Negara Indonesia (Persero) is in accordance with the Statement of Accounting Standards (PSAK) No. 18. Therefore, this study aims to determine the suitability of the application of Financial Accounting Standard Number 18 on the Reporting of Bank Negara Indonesia Pension Fund (Persero). Keywords: pension fund accounting, PSAK no. 18.

Analisis Laporan Arus Kas Untuk Menilai Kinerja Keuangan Perusahaan Meyliza, Meyliza; Efrianti, Desi
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 1 (2020): JIAKES Edisi April 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i1.421

Penelitian ini bertujuan untuk menilai kinerja keuangan yang terlihat pada laporan arus kas pada perusahaan farmasi yang telah terdaftar di Bursa Efek Indonesia pada tahun 2017-2019. Penelitian ini menggunakan metode deskriptif kualitatif yang ditujukan untuk menggambarkan tentang analisis laporan arus kas terjadap kinerja keuangan. Analisis laporan arus kas merupakan variabel bebas dan kinerja keuangan merupakan variabel terikat. Hasil penelitian dari sebagian besar perhitungan rasio arus kas menunjukan bahwa PT Kalbe Farma Tbk memiliki hasil kinerja yang lebih baik dibanding perusahaan lainnya PT Kimia Farma (Persero) Tbk hampir selalu menunjukan hasil kinerja yang lebih rendah dibandingkan perusahaan lainya. Hal ini dikarenakan PT Kimia Farma (Persero) memiliki arus kas aktivitas operasi yang bernilai negatif. Diharapkan semua perusahaan dapat meningkatkan kembali kinerja keuangan perusahaanya untuk tahun yang akan datang. Penyajian laporan arus kas semua perusahaan farmasi yang diteliti menggunakan metode langsung. Informasi arus kas dari kegiatan operasi perusahaan dikelompokan menjadi arus kas masuk dan arus kas keluar. Selanjutnya, arus kas masuk dan arus kas keluar dirinci lebih lanjut ke dalam penerimaan dan pengeluaran kas sesuai dengan jenisnya. Kata kunci : Arus Kas, Kinerja Keuangan, Rasio Arus Kas

Analisis Perencanaan Pembelian Bahan Baku Dalam Kaitannya Dengan Efisiensi Bahan Baku Pada PT. Unitex Efrianti, Desi; Marlin, Tarida; Novia, Jesica
Jurnal Ilmiah Akuntansi Kesatuan Vol 3 No 2 (2015): JIAKES Edisi Agustus 2015
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v3i2.850

Purchase of raw materials is an important element in a manufacturing company because this function has a responsibility to obtain raw materials with good quantity and quality and in accordance with the requirements. Raw materials are the main source to produce and create finished goods that will be sold by company and make a profit. The production process can only be done when the supply of raw materials available in suficient quantities. The purpose ofthis study was to observe and analyze how the planning of raw materials and how they affect the efficiency ofthe availability of raw materials, as well as to deepen the blowledge of the author regarding the purchase of raw materials and raw material control. In conducting this study, the author make observations directly to the company as well as conduct interviews and analyze the data obtained. The author uses the method of descriptive analysis of qualitative data to analyze the efficiency ofplanning the purchase of raw material availability.Result of this study indicates that PT Unitex Tbk has not applied the calculation methodfor the management ofraw material inventoo. The purchase planning ofraw materials based on the needs of raw materials that can be seen from the orders of the customers. But overall, the purchase planning ofraw materials in PT Unitex is quite eficient on the availability of raw materials. It is shown that the supply of raw materials is never in a state ofzeroand is always in a state ready for production. Keywords: purchase of raw materials, purchase planning, availability of raw materials.

Co-Authors Agustiansyah, Keukeu Amanda, Annisa Lutvy Amrulloh Amrulloh Asfiya, Nurul Aura, Sisi Azhariyah, Prameswari Edna Dewi, Kusuma Ervina Indri Sari Evianti, Dessy Fajar, Zona Hasanah, Lulu Hendra Setiawan IIS WAHYUNI Irfani, Cahaya Fajrina Putri Listari, Sinta Marpaung, Bintang `Sahala Meishanda Putri Komara Mukti, Nikita Meyliza, Meyliza Novia, Jesica nurfitriana nurfitriana Nurhidayanti, Fenny Permana, Salsabillah Syifa Putri Pradipto, Didit Rachman, Rachmawaty Rosalia, Vanisa Safitri, Hana Amelia Siti Ita Rosita Siti Rohmah Sukamto, Anton Sutarti Sutarti Tarida Marlin Surya Tini Gustini Yanto . Yayuk Nurjanah

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