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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Manajemen "E M O R" Bilancia : Jurnal Ilmiah Akuntansi Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Bima Journal : Business, Management and Accounting Journal Journal of Islamic Economics and Social Science (JIESS) Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi JIMAKUKERTA National Conference on Applied Business, Education & Technology (NCABET) Jurnal Pendidikan dan Pengabdian Masyarakat Jurnal Dehasen Mengabdi
Setiorini, Hesti
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Pengaruh Solvabilitas dan Corporate Social Responsibility (CSR) Terhadap Manajemen Laba pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi tahun 2018-2020 Hesti Setiorini; Dinal Eka Pertiwi; Marini Marini; Yusmaniarti Yusmaniarti
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.3881

Abstract

This study aimed to determine the effect of solvency and corporate social responsibility (CSR) on earning managementof manufacturing companies in the consumer goods industry sector listedon the stock exchange in 2018-2020. This study used a quantitative method by using secondary data. The sample of this used a purposive samplingmethod with a population of manufacturing companies in the consumer goods industry sector listed on the Indonesia stock exchange in 2018-2020. The techniques of analyzing of thie study used multiple linier regression techniques to test the hypothesis by using the SPSS program. The result of this study show that solvency has no effect on earnings management and corporate social responsibility (CSR) also has no effect on eraning management.
Determinants of the Accuracy of Islamic Banking Financial Reporting in Indonesia (Empirical Study on Indonesian Islamic Banking Listed on the IDX in 2018-2020) Muhammad Apriansyah Putra; Yusmaniarti Yusmaniarti; Hesti Setiorini
Journal of Islamic Economics and Social Science (JIESS) Vol 3, No 1 (2022)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jiess.2022.v3i1.006

Abstract

Timeliness of financial reporting can affect the value of benefits for users of financial statements. The delay in financial reporting is a bad image in the seen of investors and other external parties. This study aimed to determine the effect of profitability, liquidity, leverage, and firm size on the timeliness of financial reporting. The sample of this study was taken by using the total sampling method. The sample is the financial statements of Islamic banks from the last 3 years consisting of 15 Islamic banking companies with 45 research data (3 years x 15 sample companies). The data collection techniques used documentation and literature studies taken from the official website of the Indonesia Stock Exchange, namely www.idx.co.id as secondary data The technique of analyzing the data used descriptive statistical tests and hypothesis testing. The results of this study indicate that Profitability, Liquidity, and Leverage have no effect on the timeliness of the company's financial reporting. This can be seen from the P values Profitability: 0.900, Liquidity 0.338, Leverage 0.192 which greater than the significance level of 0.05, and the size of the company has an effect on the timeliness of the company's financial reporting. This can be seen from the P values which is smaller than the limit of significance value of 0.000 0.05 Hence, simultaneously profitability, liquidity, leverage, and firm size affect the timeliness of financial reporting.
Good Corporate Governance and Corporate Values with Profitability as a Moderating Variable in Manufacturing Companies Listed on The Indonesia Stock Exchange for the 2012-2021 Period Yudi Partama Putra; Retno Triono; Hesti Setiorini; Desi Fitria; Ahmad Sumarlan
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5152

Abstract

Abstract This study aims to examine the effect of managerial ownership, institutional ownership, independent board of commissioners, audit committee on firm value with profitability as a moderating variable in manufacturing companies listed on the IDX for the 2012 – 2021 period. The population in this study consisted of 193 manufacturing companies on the IDX for the 2012-2021 period which were selected based on certain criteria using purposive sampling. The research sample consisted of 17 companies, with an observation period of 10 years, so the research sample consisted of 275 samples. The data analysis used was panel data regression, and moderate regression analysis (MRA) was processed using the STATA 17 program. The partial test results prove that managerial ownership has no effect on firm value with a significance value of 0.960 > 0.05, institutional ownership has no effect on firm value with a significance value of 0.718 > 0.05, independent commissioners have an effect on firm value with a significance value of 0.000 <0.05. and the audit committee has no effect on firm value with a significance value of 0.372 > 0.05. Profitability can moderate the relationship between managerial ownership and firm value with a significance value of 0.017 <0.05. Profitability can moderate the relationship between institutional ownership and firm value with a significance value of 0.016 <0.05. Profitability can moderate the relationship between the independent board of commissioners and firm value with a significance value of 0.000<0.05. Profitability cannot moderate the relationship between the audit committee and firm value with a significance value of 0.057 > 0.05. The results of testing the coefficient of determination (Adjusted R-square) shows that the percentage of the independent variable on the dependent variable is 17.43% or it can be interpreted that the independent variable used in the model is able to explain 17.43% of the dependent variable while the rest is influenced by variables outside models.
Measuring The Financial Performance Of Msmes From The Perspective Of Financial Literacy, Financial Inclusion And Financial Technology Marini Marini; Yusmaniarti Yusmaniarti; Intan Faradilla; Hesti Setiorini
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5323

Abstract

This research aims to determine the influence of Financial Literacy on the performance of MSMEs in Bengkulu City, the influence of Financial Inclusion on the performance of MSMEs in Bengkulu City, the influence of Financial Technology on the performance of MSMEs in Bengkulu City and the influence of Financial Literacy, Financial Inclusion and Financial Technology on the performance of MSMEs. This research includes associative research. The population in this research is all MSMEs in Bengkulu City, totaling 9 sub-districts. This research uses instrument testing, this research is taken from within the population, the results of which will then be directly used for research. The data analysis technique used is simple linear regression analysis, multiple linear regression. The results of this research show that financial literacy has no effect on the performance of MSMEs in the city of Bengkulu. The T test shows that the financial literacy variable has a calculated t value of -1,369 with a significance level of 0.174. This significance value is greater than 0.05, meaning the first hypothesis is rejected, Financial Inclusion has no effect on the performance of MSMEs. The t test shows that the Financial Inclusion variable has a calculated t value of -0.921 with a significance level of 0.359. This significance value is greater than 0.05, meaning the second hypothesis is rejected, Financial Technology has an effect on MSME Performance. The t test shows that the Financial Technology variable has a calculated t value of 23,021 with a significance level of 0.000. This significance value is smaller than 0.05, meaning that the third hypothesis is accepted.
The Effect of Inflation, Exchange Rate, Bi rate, Dow Jones Index on the Composite Stock Price Index (Empirical Studies on the Indonesian Stock Exchange in 2018-2022) Inzira Fauzia NoviaSari; Hesti Setiorini; Yusmaniarti Yusmaniarti; Chairul Suhendra
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 1 (2023): Juni
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i1.1301

Abstract

The Composite Stock Price Index (IHSG) is a reflection of the Indonesian economy, when the JCI shows an increase, it means that the Indonesian economy is in a conducive condition and vice versa. To be able to find out what can help the movement of the JCI, several factors need to be considered, such as inflation, the exchange rate, the BI rate and the Dow Jones index. The purpose of this study was to determine the effect of inflation, exchange rates, the BI rate and the Dow Jones index (DJIA) on the JCI. This research was conducted at the IDX using a sample of 60 consisting of monthly data for all variables from 2018 to 2022 by determining the sample using a saturated sample or census sample. The data analysis technique used was the Classical Assumption Test and Partial Hypothesis Test (T Test) and Simultaneous (F Test) with the help of the SPSS 22 Program. The results showed that partially Inflation (X1) had no effect on the JCI with a significant value of 0.358> 0 .05 and t count 0.927<2.004, Exchange Rate (X2) has no effect on JCI with a significant value of 0.389>0.05 and t count -0.869<2.004, BI Rate (X3) has no effect on JCI with a significant value of 0.242>0, 05 and t count -1.182 <2.004, the Dow Jones Index (X4) has an effect on the JCI with a significant value of 0.000 <0.05 and t count 4.962>2.004. While simultaneously Inflation, Exchange Rate, BI Rate, and the Dow Jones Index have a joint effect on the JCI with a sig value of 0.000<0.0.
ANALISIS PENGGUNAAN SISTEM INFORMASI AKUNTANSI DAN PENERAPAN PENCATATAN AKUNTANSI PADA UMKM USAHA KAYU UD MANDIRI DI KECAMATAN AIR BESI Mandala Putra; Hesti Setiorini; Furqonti Ranidiah; Desi Fitria; Budi Astuti
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 4 No. 1 (2023): Edisi Juni 2023
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v4i1.5396

Abstract

Penelitian ini bertujuan untuk mengetahui Penggunaan Sistem Informasi Akuntansi dan Penerapan Pencatatan Akuntansi Pada UMKM Usaha Kayu UD Mandiri di Kecamatan Air Besi Bengkulu Utara. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan deskriptif sampel dalam penelitian ini adalah UD Mandiri di Kecamatan Air Besi Bengkulu Utara. Teknik pengumpulan data yang digunakan yaitu Wawancara, Dokumentasi dan Observasi. Hasil Penelitian ini menunjukan 1) Laporan keuangan yang disusun oleh UD. Mandiri masih sangatlah sederhana dan simpel. Laporan keuangan yang disusun masih secara manual dan sebatas pengetahan yang dimiliki oleh pemilik usaha. UD. Mandiri hanya mencatat laporan keuangan berupa penjualan dan biaya-biaya namun tidak semua laporan keuangan dan data masih dicatat menjadi satu akun. 2) Laporan keuangan yang disusun oleh UD. Mandiri belum disusun sesuai dengan SAK EMKM, sehingga perlu dilakukan adanya penyusunan dan penyajian laporan keuangan yang sesuai dengan SAK EMKM. Penyusunan dan penyajian laporan keuangan yang sesuai dengan SAK EMKM dimulai dengan cara mengumpulkan data, menganalisis data, dan kemudian membuat laporan keuangan yang dimulai dengan cara menyusun Laporan Posisi Keuangan, Laporan Laba Rugi, dan kemudian menyususn Catatan Atas Laporan Keuangan. Kata kunci: Sistem Informasi Akuntansi, Pencatatan Akuntansi, SAK EMKM
SISTEM INFORMASI AKUNTANSI BERBASIS MOBILE DALAM PENINGKATAN KINERJA Sipen Royen; Ahmad Sumarlan; Hesti Setiorini
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 1 (2024): Edisi Juni 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i1.6279

Abstract

Utilizing a mobile-based accounting information system is wise for improving performance. With a mobile-based accounting information system, a sales report data input system can be created that is automatic, effective and accurate. This research aims to find out how a mobile-based accounting information system improves performance. The data collection methods and techniques used in this research were descriptive qualitative methods and direct interviews with employees managing mobile-based accounting information systems. The data used comes from documentation. The research results show that a mobile-based accounting information system at Alfamart has been implemented. Furthermore, the mobile-based accounting information system has been running well using a computer-based information system with a point of sales (POS) application as a transaction tool and the Alfa Gift application is an application launched by PT Alfamart to make it easier for customers to shop online, so recording can be done directly. in input, with the existence of a mobile-based accounting information system, transaction activities are faster and more accurate so that the level of sales and purchasing interest increases, thereby increasing employee performance. Keywords: Earning Per Share, Mobile Based  Accounting Information System, Performance Improvement
ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SAAT PANDEMI COVID-19 PADA SUB SEKTOR HOTEL YANG TERDAFTAR DI BURSA EFEK INDONESIA 2019-2020 Anang Anang; Hesti Setiorini; Marini Marini
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 1 (2024): Edisi Juni 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i1.6628

Abstract

The purpose of this study is to find out 1) the companies' financial performance seen from the profitability ratio using the calculation of return on assets, 2) the companies' financial performance seen from the liquidity ratio using the calculation of the current ratio, 3) the companies' financial performance seen from the solvency ratio using the debt to calculation equity ratio, 3) companies' financial performance seen from the activity ratio using asset turnover calculation. This research was conducted on hotel sector companies listed on the Indonesia Stock Exchange for the 2019-2020 period from 2 January 2023 to 2 February 2023. The hotel companies studied consisted of 21 companies with the 2019-2020 observation period so that the sample became 42 financial reports using the purposive sampling technique. The data collection techniques were in the form of documentation of financial reports. The data was analyzed using the descriptive quantitative by testing the Wilcoxon signed rank test. The results show that there are significant differences in financial performance before and during the Covid- 19 pandemic for the hotel sub-sector companies listed on the IDX in 2019-2020 with an Asymp value. Sig (2-tailed) on the variable return on assets 0.009 <0.05; at variable current ratio 0.021 <0.05; debt to equity ratio (DER) of 0.058> 0.05; total asset turnover (TATO) of 0.001 <0.05. Keywords:  Return On Assets, Current Ratio, Debt To Equity Ratio, Total Asset Turn Over
The Influence Of CAR, BOPO, NIM, FDR And DPK On The Profitability Of Commercial Banking Listed On The Indonesian Stock Exchange (BEI) Putri, Tiara Sanika; Putra , Yudi Partama; Setiorini, Hesti
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 1 (2024): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i1.1470

Abstract

This research aims to determine the factors that influence the profitability of general banking listed on the Indonesia Stock Exchange (BEI). Capital Adequacy Ratio , Operating Costs Operating Income, Net Interest Margin , Financing to Deposit Ratio , and Third Party Funds as independent variables while profitability as the dependent variable is measured using the ROA measurement indicator. The population in this research are general banking companies registered on the IDX for the 2015-2021 period and the samples used in this research were taken using a purposive sampling method , namely a sampling technique that takes into account certain criteria data that are adapted to the research objectives. The samples in this research are financial reports and annual reports of banking companies starting from 2015-2021 consisting of 33 companies that meet the criteria, and based on the research year period there are 23 1 samples. Methods of data collection using documentation. Data analysis used is descriptive statistical test and hypothesis testing using panel data regression. The results of this study indicate that partially the Capital Adequacy Ratio , Net Interest Margin , Financing to Deposit Ratio , and Third Party Funds do not have a significant effect on profitability as measured by ROA, while Operational Costs and Operational Income have an effect on profitability as measured by ROA, and simultaneously CAR , BOPO, NIM, FDR and DP K have a joint effect on profitability.
PENDIDIKAN DAN PELATIHAN PERUBAHAN KOPERASI KONVENSIONAL MENUJU KOPERASI SYARIAH Marini, Marini; Setiorini, Hesti; Mukadar, Amir; Suharmi, Suharmi
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 6 No. 3 (2023): Desember : Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jpmbr.v6i3.6159

Abstract

Koperasi Sakinah Pimpinan Wilayah Aisyiyah Bengkulu yang beralamat di Komplek Kampus Universitas Muhammadiyah Bengkulu Jl. Bali. Koperasi Sakinah Pimpinan Wilayah Aisyiyah Bengkulu ini seluruh anggotanya adalah perempuan. Koperasi Sakinah Pimpinan Wilayah Aisyiyah Bengkulu berdiri sejak Tahun 2002 yang lalu dan telah berbadan hukum dengan Akte Pendirian Nomor 09/BH/DK-PKPM/KEP/II/2002. Selama ini Koperasi Sakinah Pimpinan Wilayah Aisyiyah Bengkulu merupakan koperasi konvensional dan ingin beralih menjadi koperasi syariah. Tujuan dari kegiatan pengabdian ini adalah untuk memberikan pengetahuan dan pemahaman mengenai koperasi syariah. Bentuk kegiatan yang dilaksanakan adalah berupa sosialisasi, dan pelatihan. Dimana pengurus dan anggota koperasi diberikan sosialisasi mengenai koperasi syariah dan kemudian pengurus koperasinya diberikan pelatihan cara membuat/menentukan akad-akad dalam koperasi syariah. Dari kegiatan pengabdian ini target dan hasil yang telah dicapai adalah meningkatkan pengetahuan dan pemahaman tentang koperasi syariah.   Kata Kunci: koperasi, konvensional, syariah
Co-Authors ., Yusmaniarti Adelia Oktapriani Adi Bambang Permadi Ahmad Junaidi Anang Anang Asri Riastuti Budi Astuti Budi Astuti Chairul Suhendra Damaya Sinta Dharma Setiawan Diah Khairiyah Diana, Lesa Dinal Eka Pertiwi Esa Destiani Febriansyah, Erwin Fitri Santi Haliza, Dea Nur Herlena Puja Intan Faradilla Inzira Fauzia NoviaSari Khairul Bahrun Lola Pitaloka Mandala Putra Marini Marini . Mira Sriwahyuni Muhammad Apriansyah Putra Mukadar, Amir Nensi Yuniarti. Zs Nugraha, Dafa Nurul Ainun Oktavia Oktavia, Nurul Ainun Partama Putra, Yudi Pebrianti, Ferli Putra , Yudi Partama Putri, Tiara Sanika Rambe, Siti Fatimah Ranidiah, Furqonti Ratnawili Retno Triono Riana Riana Ridha Rahmawati, Hamidillah Rina Yuniarti, Rina Savera Martyanita Sephia, Dinda Serli Friska Sipen Royen Siti Mucholifah Subakti, Harsen suharmi, Suharmi Sumarlan, Ahmad Tamsi, Fenni Lestari Ulfa Tri Ulfa Trianita Ummul Khair Yudi Partama Putra Yuniarti. Zs, Nensi Yuniati, Ira Yusmaniarti Zulfikar Taqiuddin