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All Journal Avesina : Media Informasi Ilmiah Universitas Islam Al-Azhar ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Valid Jurnal Pengabdian Jurnal Kendali Akuntansi Akuntansi: Jurnal Ilmiah Akuntansi ShariaBiz International Journal of Economics and Business
Endang Kartini
State University of Malang
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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DAMPAK TERPAAN BERITA TERHADAP MINAT KUNJUNGAN WISATAWAN PASCA GEMPA LOMBOK Endang Kartini; Izrawati Izrawati; Lalu Mimbar
JURNAL AVESINA Vol 14 No 1 (2020): Jurnal Avesina
Publisher : Universitas Islam Al-Azhar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.539 KB)

Abstract

Penelitian ini bertujuan untuk menganalisis terpaan media massa terutama berita di televisi terhadap minat berkunjung wisatawan ke Lombok pasca terjadinya gempa pada Agustus 2018. Penelitian didesain sebagai penelitian survey deskriptif eksplanatori yang bersifat korelasional dan pengaruh. Data primer diperoleh dengan melakukan wawancara langsung dengan responden. Metode survei merupakan metode yang mengambil sampel dari satu kelompok populasi dan menggunakan kuesioner yang terstruktur sebagai alat pengumpulan data yang pokok untuk mendapatkan informasi yang spesifk. Fokus penelitian adalah menganalisis pengaruh terpaan berita pada media televisi terhadap minat berkunjung wisatwan pasca terjadinya bencana gempa Lombok. Hasil penelitian menunjukkan bahwa berita yang ditampilan di media massa televisi memberikan dampak terhadap perilaku khalayaknya sesuai dengan teori uses and effect, dimana kebutuhan akan informasi akan mempengaruhi perilaku penerima informasi. Pasca terjadinya gempa di Lombok pada Agustus 2018, pemerintah daerah maupun pusat kembali melakukan penataan terhadap destinasi wisata di Lombok terutama untuk infrastruktur dan pemasaran pariwisatanya. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh signifkan positif terpaan berita terhadap minat pariwisata ke Lombok pasca terjadinya gempa. Televisi yang merupakan media massa yang memiliki kekuatan dalam mempengaruhi, persepsi, pandangan hingga sikap audiens. Terpaan berita memberikan kontribusi pengaruh signifkan positif (sebesar 17.6%) terhadap minat pariwisata. Oleh karena itu, televisi dirasa memainkan peranan penting dalam penyebaran informasi dan memiliki kemampuan untuk mempengaruhi perilaku khalayak.
Pengaruh Akuisisi Terhadap Performa Finansial Pada Perusahaan di Bursa Efek Indonesia Vida Indah Viratna; Merliana Saputri; Etik Yuliana; Endang Kartini
Jurnal Kendali Akuntansi Vol. 2 No. 1 (2024): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i1.1999

Abstract

The purpose of this observation is to determine the impact of acquisitions on the financial performance of companies that implement acquisition strategies listed on the IDX. To assess a company's financial performance, comparisons are usually used, including: Comparison of current assets with current debt, comparison of total debt with total assets, and comparison of net profit after tax with sales. The literature review method is applied in this observation which is carried out by reviewing the results of past observations that are in line with this topic, but there are inconsistent outcomes. Observations applied by (Utari, Asriany, and Hamid 2022) which state that in acquiring companies they must be able to assess the financial performance of target companies so that the risk of loss will be reduced. While the observations applied by (Firdaus and Dara 2020) provide information that there is no change in the company's financial performance after the acquisition, the company's financial performance remains stable between pre and post acquisition. Based on this explanation, this observation was chosen to determine the impact of acquisitions on the financial performance of companies with acquisition strategies listed on the IDX.
Evaluasi Kinerja Keuangan Dengan Menggunakan Profitabilitas Periode Sebelum dan Sesudah Akuisisi Pada Perusahaan Pengakuisisi : Studi Kasus Pada PT Plaza Indonesia Realty, TBK Tahun Periode 2011-2017 Zuni Kurnia Sari; Farhan Susiawan; Alisha Zahra Meiriani; Endang Kartini
Jurnal Kendali Akuntansi Vol. 2 No. 1 (2024): Januari : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i1.2064

Abstract

This research aims to evaluate the financial performance of the acquiring company using profitability indicators in the period before and after the acquistion process. The case study was conducted at PT Plaza Indonesia Realty, Tbk, during the period 2011-2017, involving in-depth analysis of the company's financial reports. The research method used includes collecting and analyzing financial data from the period before and after the acquisition. Profitability is evaluated by considering various financial ratios, including net profit, gross profit margin, and operating profit margin. This analysis aims to identify the significant impact of the acquisition process on the company's financial health. It is hoped that the research results will provide a better understanding of changes in a company's financial performance after undergoing an acquisition. These findings can provide a basis for company management in making strategic decisions, while also providing insight for stakeholders regarding the impact of acquisitions on company profitability. This research not only contributes to business and management practitioners, but also contributes to academic literature related to evaluating financial performance and corporate acquisition strategies. It is hoped that the conclusions of this research will provide valuable guidance in an ever-changing and competitive business context.
Akuntan dan Akuntansi Dalam Peran Cipta Realitas Sosial dengan Nilai-Nilai Etika Nursanty, Ida Ayu Nursanty; Endang Kartini; Yusi Faizatul Octavia; Baiq Desthania Prathama
ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 1 (2023): July 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v4i1.989

Abstract

This study aims to examine accountants and accounting in the role of creating social reality with ethical values. This research uses a spiritualist-rationalist paradigm. The researcher highlights that when the social reality that is created is a social reality that is dry with ethical values, then this kind of social reality will have a big influence in shaping individual behavior to behave the same as the "color" of social reality that binds it, namely behavior that is dry with ethical values. (non-ethical behavior). This behavior can of course change if the social reality that surrounds it, namely social reality which is loaded with ethical values, is very conducive to directing this behavior towards ethical behavior. An accountant with a dynamic mind can make big changes in his profession. This study uses contemplation and deconstruction approaches. The contemplation approach is to carry out a rational thought involving "conscience" about the reality created by modernity. And carrying out deconstruction means inserting "the other" (which so far in modernism's view is in a marginal position) into an orbit that must or obeys, is taken into account is something that really needs to be done in the field of accounting. Contemplation and deconstruction can help accountants to make accounting changes more humane.
Strategi Implementasi Digital Marketing Dalam Meningkatkan Volume Penjualan Pada UMKM Jagung Marning UD. Karya Indah Desa Gelogor Endang Kartini; Lalu Mimbar; Rusdi
Valid Jurnal Pengabdian Vol. 3 No. 1 (2025): Vol. 3 No. 1 Januari 2025
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

This community service aims to introduce and implement digital marketing strategies to increase sales volume. The partners in this service are the actors of UNKM Jagung Marning UD Karya Indah located in Gelogor Selatan Village, Kediri District, West Lombok. The main problem faced by partners is the lack of knowledge in marketing the products produced both offline (conventionally)/directly and online. Lack of understanding/knowledge of marketing will have an impact on the lack of sales results, thus affecting business development. The solution offered in this community service is through a mentoring consultation program by a team of lecturers. The target of the program is to increase partner knowledge both regarding digital marketing strategies and the ability to implement digital marketing. The method of implementing community service activities is carried out by providing tutorials and mentoring in introducing digital marketing strategies both conventionally and digitally. The results of the activity show the enthusiasm of partners who from the beginning have always paid attention and asked a lot of questions for the continuity of their business.
Pengaruh Intellectual Capital Dan Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Perbankan Yang Terdaftar Di BEI Periode 2019-2021 Arif Firman Aulia; Endang Kartini; Herawati Khotmi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2024): Vol. 2 No. 4 Agustus 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This study aims to determine the effect of intellectual capital proxied by VAICTM and good corporate governance which is proxied by institutional ownership, independent commissioners and audit committees on company performance proxied by Return On Equity (ROE). The population in this study are banking companies listed on the Indonesia Stock Exchange in 2019-2021 using a purposive sampling technique using the criteria of banking companies issuing financial reports in 2019-2021 and banking companies earning profits in 2019-2021 so that a sample is obtained. 14 banking companies. The data analysis technique used in this study uses multiple linear regression analysis with SPSS Version 23. The results of this study indicate that partially intellectual capital proxied by VAICTM has an effect on company performance. Meanwhile, good corporate governance is proxied by institutional ownership, independent commissioners and audit committees that have no effect on company performance. The results of this study also show that the independent variables, namely intellectual capital and good corporate governance, are able to influence the dependent variable, namely company performance by 26.7% while the remaining 73.3% is influenced by other variables not used in this study.
Pengaruh Ukuran Perusahaan, Profitabilitas Dan Leverage Terhadap Manajemen Laba Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Rani Mahmudah; Endang Kartini; Sofiati Wardah
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2024): Vol. 3 No. 1 Oktober 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This study aims to determine the effect of company size, profitability and leverage on profit management in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. This type of research is associative research with a quantitative approach that aims to determine the relationship between two or more variables. The type of data in this study uses secondary data where the data is obtained from annual financial reports. The sampling technique uses purposive sampling method. The samples used in this study amounted to 21 banking companies multiplied by 4 years, namely 84 samples. In this study, the data analysis model used was multiple linear regression using SPSS 26 software. The results of this study concluded that partially firm size and leverage have no effect on earnings management. Meanwhile, profitability has a significant and significant effect on earnings management in food and beverage companies listed on the Indonesia Stock Exchange for the 2019-2022 period.
Peran Otoritas Jasa Keuangan Dalam Menjaga Stabilitas dan Keamanan Sistem Keuangan Rizki Dwianto; Handoko Wahyu Utama; Ficky Desra Saputra; Gunawan Adi Wijaya; Fitri Aisyah; Endang Kartini
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 3 No. 2 (2023): JULI : JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v3i2.1772

Abstract

OJK is the institution responsible for overseeing and regulating the financial services sector, including banking, the non-bank financial industry, non-financial corporations, households, financial markets, and financial market infrastructure. OJK has an important role in monitoring developments in the condition of the financial system, identifying, analyzing and assessing existing risks. In addition, OJK is also tasked with providing and conveying the necessary data and information and is responsible for the accuracy of the data and information submitted. Through strict supervision, strengthening financial system infrastructure, and preventive measures, OJK plays a role in ensuring the stability and security of Indonesia's financial system.
Penyuluhan UMKM Go Ekspor (Strategi Jualan Online Di Pasar Internasional) Pada Pelaku UMKM di Desa Gerogol Lombok Barat Rusdi; Armiani; Ni Nyoman Yuliati; Sukma Hidayat Kurnia Abadi; I Made Suardana; Endang Kartini; Baiq Kisnawati; Khaerul Hadi; Surahman Hidayat; Ulfiyani Asdiansyuri; Faizatul Fajariah
Valid Jurnal Pengabdian Vol. 3 No. 2 (2025): Vol. 3 No. 2 Juli 2025
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

This community service aims to provide education to MSME actors related to Online Selling Strategies in the International Market so that there is added value and profitability for MSME business actors in Gerogol Village. The target of service is MSME actors who are registered and already have a business license in Gerogol Village. Problems are solved in three stages of activities, namely preparation, implementation and evaluation. Preparations were made by conducting preliminary interviews to find out the conditions in the field regarding the basic problem of non-development of MSMEs in Gerogol Village. The implementation was carried out by providing counseling on how to create added value for the businesses of each MSME actor in Gerogol Village. Evaluation of activities is carried out for each stage by collecting and concluding data from each stage of the activity. The results of the Online Sales Strategy in the International Market counseling activity for MSMEs in Grogol Village, West Lombok, show a high level of enthusiasm from MSME actors because there are new opportunities to increase business scale and profits.
Faktor-FaktorYang Mempegaruhi KinerjaI Pengerajin Tenun Di Desa Sukarara Afrian Catur Pramudya; Endang Kartini; Elvina Setiawati
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2025): Vol. 4 No. 1 Februari 2025
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This research aims to find out about the factors that influence performance. This research variable consists of 3 (three) independent variables, namely education level (X1), training (X2), business age (X3) and 1 (one) dependent variable, namely performance. The population of this research is weaving craftsmen in Sukarara Village. The sampling used in this research was simple random sampling. The sample used was 95 respondents. This research uses associative quantitative methods and collects primary data using questionnaire techniques which are measured using a Likert scale. The analysis technique used is multiple linear analysis with IBM SPSS (Statistical Package for Social Science) version 25 software. The results of this research show that the level of education has a positive effect on performance, while training and business age have no effect on performance.
Co-Authors Afrian Catur Pramudya Alisha Zahra Meiriani Arif Firman Aulia Armiani Astini, Yuli Baiq Desthania Prathama Elvina Setiawati Etik Yuliana Faizatul Fajariah Farhan Susiawan Fauzi, Agus Khazin Ficky Desra Saputra Fitri Aisyah Gunawan Adi Wijaya Handoko Wahyu Utama I MADE SUARDANA Iin Indriani Izrawati Izrawati Khaerul Hadi Khotmi, Herawati Kisnawati, Baiq Lalu Mimbar Merliana Saputri Nursanty, Ida Ayu Nursanty Rani Mahmudah Rizki Dwianto Rusdi Sofiati Wardah Sukma Hidayat Kurnia Abadi Surahman Hidayat Ulfiyani Asdiansyuri Vida Indah Viratna Yuliati, Ni Nyoman Yusi Faizatul Octavia Zuni Kurnia Sari