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All Journal JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Akbis: Media Riset Akuntansi dan Bisnis JURNAL ABDIMAS TRIDHARMA MANAJEMEN DEDIKASI PKM Abdimisi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Ilmu Manajemen METHONOMIX
Anisa Anisa
Universitas Pamulang
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Digitalisasi Pengelolaan Keuangan Desa: Analisis Implementasi Aplikasi Keuangan pada BUMDes Bebedahan Berkah Anisa Anisa; Asih Handayani; Khanif Faozi
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.8242

Abstract

This study aims to analyze the implementation of financial applications in improving the efficiency, transparency, and accountability of financial management of Village-Owned Enterprises (BUMDes) Bebedah Berkah. Before the implementation of the application, BUMDes faced obstacles in the form of manual recording, limited human resources, and low accountability of financial statements. The research uses a qualitative approach with phenomenological methods to understand the manager's experience in using the TAKABUMDes application. Data was obtained through in-depth interviews, observations, and documentation, then analyzed descriptively through data reduction, data presentation, and conclusion drawn. The results of the study show that the TAKABUMDes application improves the financial recording and reporting system to be more systematic, timely, and in accordance with the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). This application also supports the application of good governance principles, especially transparency, accountability, and community participation, as well as increasing public trust in the management of BUMDes. This study recommends strengthening human resource capacity, optimizing information technology, and participatory supervision systems to realize modern and sustainable BUMDes. This research involved eight key informants consisting of the Chairman, Treasurer, Secretary, as well as community representatives and village officials. Empirical results show that the efficiency of financial recording is increased by up to 40% faster than manual systems, and the preparation of financial statements is now carried out regularly every month.
Financial Performance, Struktur Modal dan Arus Kas Operasi Terhadap Return Saham Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Nadila Andriliyani; Anisa Anisa
Jurnal Ilmu Manajemen METHONOMIX Vol 7 No 1 (2024): Jurnal Ilmu Manajemen METHONOMIX
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/mtx.Vol7No1.pp52-67

Abstract

This study aims to determine the effect of financial performance, capital structure, and operating cash flow on stock returns. Financial performance in this study is proxied by Return On Assets and Return On Equity and capital structure is measured by Debt to Equity ratio. This type of research is quantitative research with secondary data sources. The population in this study amounted to 124 companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange in 2018-2022. The sample selection method used in this study is the purposive sampling method so that the samples obtained by this method are 25 companies. The data analysis technique used is panel data regression analysis using Eviews 12 software. The results showed that simultaneously financial performance proxied with return on assets, financial performance proxied with return on equity, capital structure, and operating cash flow together affect stock returns. However, partially the financial performance variables proxied by return on assets and capital structure affect stock returns. Meanwhile, financial performance proxied by return on equity and operating cash flow has no effect on stock returns.
Co-Authors Afridayani Afridayani Andri Andri Asih Handayani Endah Finatariani Faiz Miftah Syahbani Ita Darsita Khanif Faozi Nadila Andriliyani Napisah Napisah Novi Akhsani Nurbaeti Nurbaeti Setianingsih Setianingsih Tsarina Zenabia Tsarina Zenabia Tubagus Arya Abdurachman Wiwit Setyawati Zulfa Rosharlianti