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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 Bima Journal : Business, Management and Accounting Journal Journal of Islamic Economics and Social Science (JIESS) Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Penyuuhan dan Pemberdayaan Masyarakat (JPPM) Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi JIMAKUKERTA National Conference on Applied Business, Education & Technology (NCABET) Jurnal Pendidikan dan Pengabdian Masyarakat Jurnal Fairness Jurnal Dehasen Mengabdi Kajian Akuntansi Jurnal Medika: Medika Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Setiorini, Hesti
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PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN PADA SEKOLAH LANGIT BIRU Setiorini, Hesti; Yusmaniarti, Yusmaniarti; Marini, Marini
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 3 No. 3 (2020): Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

Sekolah Langit Biru yang terletak di Kecamatan Muara Bangkahulu tepatnya di Jl. Bandaraya RT 20 RW 01 Kelurahan Pematang Gubernur Kota Bengkulu, yang memiliki modal sendiri yang berasal dari yayasan, menerima sumbangan atau bantuan donasi dari individu atau pemerintah. Sumbangan atau bantuan tersebut perlu dicatat dan dibuatkan laporan agar terjadinya transparansi dan akuntanbilitas dalam mengelola sumbangan atau bantuan tersebut, juga berfungsi sebagai informasi bagi pihak-pihak yang berkepentingan (Pemilik, pemerintah, dan lain-lain) untuk melihat perkembangan Sekolah dan untuk pengambilan keputusan yang akan datang.Sekolah Langit Biru merupakan sebuah Sekolah yang berada di Kota Bengkulu yang mengalami kendala dalam menyusun laporan keuangan yang disebabkan oleh kurangnya pemahaman SDM dalam menyusun laporan keuangan. Praktik penyusunan laporan keuangan yang telah dilakukan hanya pada pencatatan arus dana masuk dan keluar, laporan keuangan yang disajikan dibuat untuk pertanggungjawaban kepada pemilik dan donatur. Bentuk kegiatan yang akan dilaksanakan adalah pelatihan dan pendampingan yang melibatkan anggota dan manajemen Sekolah Langit Biru dalam hal pembuatan nomor dan nama transaksi (akun). Dari kegiatan ini target dan hasil capaiannya adalah meningkatkan pemahaman para pengurus tentang kesadaran  akan pentingnya pengelolaan administrasi keuangan yang baik,benar dan akuntabel.
PELATIHAN PERAWATAN JENAZAH MAJELIS TAKLIM MASJID “YAUMUL MAHSYAR” TEMPAT PEMBUANGAN AKHIR SAMPAH AIR SEBAKUL KOTA BENGKULU Marini, Marini; Dedy Novriadi; Setiorini, Hesti; Eti Efrina
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 6 No. 1 (2023): April : Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

Kegiatan Pengabdian pada Masyarakat ini dilaksanakan pada Majelis Taklim Masjid Yaumil Mahsyar yang berlokasi di Tempat Pembuangan Akhir (TPA) Sampah Air Sebakul, Adapun yang menjadi tujuan dari kegiatan ini adalah untuk memberikan pengetahuan dan pemahaman dalam bidang keagamaan khususnya keterampilan pengurus dan anggota Majelis Taklim Masjid Yaumil Mahsyar dalam pengurusan Jenazah. Selama ini kegitaan pengurusan jebazah pada majelis Ta’lim Masjid Yaumil Mahsyar TPA Air Sebakul diserahkan kepada rubiah (petugas) yang telah ditunjuk oleh kantor kementrian Agama RI yakni satu orang untuk 1 kelurahan, padahal tidak demikian, kita semua sebagai umat muslim wajib menyelenggarakan fardukifayah jika anggota keluarga ataupun masyarakat sekitar mengalami musibah kematian. Bentuk kegiatan PKM ini adalah berupa pelatihan. Dimana dalam kegiatan ini majelis ta’lim diberikan pelatihan langsung dari proses memandikan jenazah, mengkafani jenazah sampai dengan praktik mensholatkan jenazah. Kata Kunci: MajelisTa’lim, Perawatan Jenazah
INTERNAL CONTROL SYSTEM AND INFORMATION TECHNOLOGY ON THE TRANSPARENCY OF LOCAL GOVERNMENT FINANCIAL MANAGEMENT Afrina; Yuniarti, Rina; Setiorini, Hesti
Kajian Akuntansi Vol. 26 No. 2 (2025): December 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i2.7420

Abstract

Abstract. This study aims to examine the influence of the Internal Control System and Information Technology on the Transparency of Local Government Financial Management. A quantitative descriptive research method was applied to achieve this objective. The population consists of 30 Regional Apparatus Organizations (OPDs) in Mukomuko Regency, with a total sample of 100 respondents selected through purposive sampling. Primary data were collected directly from government agencies using a structured questionnaire measured on a five-point Likert scale. Data were analyzed using the Statistical Package for the Social Sciences (SPSS) version 26. The results reveal that the Internal Control System does not have a significant effect on the transparency of local government financial management, as indicated by a t-value of 1.602 and a significance level of 0.112, suggesting that the hypothesis is rejected. In contrast, Information Technology demonstrates a significant positive effect on the transparency of local government financial management, with a t-value of 4.199 and a significance level of 0.000, supporting the acceptance of the hypothesis. These findings imply that while the internal control mechanisms may not independently enhance financial transparency, the adoption and effective use of information technology play a crucial role in improving accountability, accessibility, and reliability of financial information in local governance. The study contributes to the understanding of how digitalization strengthens transparency in public sector financial management, particularly in regional governments of developing countries
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.
Influence of the Board of Commissioners, Ownership Concentration, Audit Committee Meetings, Risk Management Committee, Leverage on Disclosure of Company Risk Management (Case Study of Banking Companies Registered on the Indonesia Stock Exchange for the 20 Yudi Partama Putra; Asri Riastuti; Furqonti Ranidiah; Hesti Setiorini
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1332

Abstract

The research objective was to determine the effect of the board of commissioners, concentration of ownership, audit committee meetings, risk management committee, leverage on disclosure of corporate risk management in Banking Companies Registered on the Indonesia Stock Exchange for the 2018-2021 period. This type of research is quantitative research, data collection method is done by using documentation. The samples in this study were 28 banking companies listed on the Indonesia Stock Exchange during the 2018-2021 period. The data analysis techniques in this study were multiple linear regression analysis, determination tests and hypothesis testing. The test results for the board of commissioners affect disclosure of corporate risk management in banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period because a significant value of 0.011 is smaller than 0.05. Ownership concentration has no effect on disclosure of company risk management in banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period because a significant value of 0.331 is greater than 0.05. Audit committee meetings have an effect on disclosure of company risk management in banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period because a significant value of 0.032 is smaller than 0.05. The risk management committee has an effect on disclosure of company risk management in banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period because a significant value of 0.008 is smaller than 0.05. Leverage has no effect on disclosure of company risk management in banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period because a significant value of 0.856 is greater than 0.05.
The Influence Of CAR, BOPO, NIM, FDR And DPK On The Profitability Of Commercial Banking Listed On The Indonesian Stock Exchange (BEI) Tiara Sanika Putri; Yudi Partama Putra; Hesti Setiorini
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 Perhitungan Zakat Bagi Ibu-ibu BMKT Masjid Al-Mujahidin Desa Giri Mulya Bengkulu Utara Mukadar, Amir; Marini, Marini; Setiadi, Yulius Wahyu; Setiorini, Hesti
Jurnal Penyuluhan dan Pemberdayaan Masyarakat Vol. 3 No. 1 (2024): Jurnal Penyuluhan dan Pemberdayaan Masyarakat
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jppm.v3i1.2359

Abstract

Pelatihan perhitungan zakat dalam meningkatkan pengetahuan dalam perhitungan zakat pada Majelis Taklim masjid Al-Mujahidin Bengkulu Utara, karena pelatihan seperti ini sangat jarang diberikan oleh dosen atau mahasiswa. Kegiatan ini dilaksanakan dengan menggunakan pendekatan pemberian pemahaman/pelatihan dan pendampingan dalam praktik dengan harapan meningkatkan pengetahuan serta pemahaman tentang perhitungan zakat yang sesuai anjuran syara’. Kepada pengurus dan anggota Majelis Taklim masjid Al-Mujahidin Bengkulu Utara. Pada kegiatan ini sebagai aplikasi dari pelatihan dipraktekan secara langsung kepada peserta pada beberapa pertemuan. Ketercapaian tujuan pendampingan pelatihan perhitungan zakat ini secara umum sudah baik, hal ini terlihat dari apa yang mereka utarakan bahwa disaat pelatihan bahwa sedikit banyak mereka sudah memahami tentang perhitungan zakat yang sesuai anjuran Syara’.
PENGARUH DEBT TO EQUITY RATIO, GROWTH OPPORTUNITY DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2018-2022) Widya Aprilya; Hesti Setiorini; Hernadianto Hernadianto; Yudi Partama Putra
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the effect of Debt to Equity Ratio (DER), Growth Opportunity, and Dividend Policy on Firm Value in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2022 period. The research method used is quantitative, utilizing secondary data obtained from the companies' annual financial reports. The study population consisted of 30 companies, and using a purposive sampling technique, 11 companies were sampled over a five-year observation period, resulting in 55 observations. Data analysis was performed using panel data regression with the help of EViews 12, and the best model selected was the Fixed Effect Model (FEM). The results indicate that partially, Debt to Equity Ratio (DER), Growth Opportunity, and Dividend Policy do not significantly influence Firm Value, with probability values ​​of 0.8090, 0.0762, and 0.6887, respectively, all greater than 0.05. However, the research model was simultaneously declared feasible with a Prob(F-statistic) value of 0.0000. The Adjusted R-Squared value of 0.675969 indicates that the Debt to Equity Ratio, Growth Opportunity, and Dividend Policy variables explain 67.59% of the variation in Firm Value, while the remaining 32.41% is explained by other variables outside the research model. The conclusion of this study indicates that Debt to Equity Ratio, Growth Opportunity, and Dividend Policy are not factors influencing Firm Value in food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2018–2022 period. Keywords: Debt to Equity Ratio, Growth Opportunity, Dividend Policy, Firm Value, Food and Beverage Companies
Co-Authors ., Yusmaniarti Adelia Oktapriani Adi Bambang Permadi Afrina Ahmad Junaidi Anang Anang Anggraini, Amelia Nur Asri Riastuti Budi Astuti Budi Astuti Chairul Suhendra Damaya Sinta Dedy Novriadi Dharma Setiawan Diah Khairiyah Diana, Lesa Dinal Eka Pertiwi Esa Destiani Eti Efrina Febriansyah, Erwin Fitri Santi Haliza, Dea Nur Herlena Puja Hernadianto, Hernadianto Indrian, Rini Indriani, Rini Intan Faradilla Inzira Fauzia NoviaSari Khairul Bahrun Lola Pitaloka Mandala Putra Marini Marini . Midiastuty, Pratana Puspa 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 Rani Rani Ranidiah, Furqonti Ratnawili Retno Triono Riana Riana Ridha Rahmawati, Hamidillah Rina Yuniarti, Rina Savera Martyanita Sephia, Dinda Serli Friska Setiadi, Yulius Wahyu setiawan, Darma Sipen Royen Siti Mucholifah Subakti, Harsen suharmi, Suharmi Sumarlan, Ahmad Tamsi, Fenni Lestari Tiara Sanika Putri Ulfa Tri Ulfa Trianita Ummul Khair Widya Aprilya Yudi Partama Putra Yudi Partama Putra Yuniarti. Zs, Nensi Yuniati, Ira Yusmaniarti Zulfikar Taqiuddin