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All Journal Jurnal Aplikasi Akuntansi Value: Jurnal Manajemen dan Akuntansi Enrichment : Journal of Management Jurnal Kewarganegaraan Jurnal Bina Bangsa Ekonomika Jurnal Suara Pengabdian 45 Journal of Accounting and Finance (JACFIN) Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Journal of Student Research Journal of Law, Education and Business Jurnal Ilmiah Ultras

Hilda Kumala wulandari

Universitas Muhadi Setiabudi

Author-ID : 2690974

Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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PENGARUH BRAND IMAGE DAN HARGA TIKET TERHADAP MINAT PENGUNJUNG WISATA PULAU CEMARA BREBES Dumadi Dumadi; Hilda Kumala wulandari; Muhammad Syaifulloh
Value : Jurnal Manajemen dan Akuntansi Vol 16 No 2 (2021): Juli - Desember 2021
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v16i2.2139

Masalah dalam penelitian ini adalah sepinya pengunjung di masa pandemi covid 19 dan banyaknya Sektor pariwisata saat ini telah menjadi aspek penting dalam kemajuan ekonomi suatu daerah dan menjadi pilihan utama dalam pengembangan wilayah. Pembangunan suatu daaerah dapat membuka daya tarik wisata baru bagi para wisatawan sehingga perlunya penerapan strategi pemasaran yang tepat akan mendatangkan wisatawan dan membuat wisatawan yang telah berkunjung memiliki minat untuk berkunjung kembali, diantaranya brand image dan harga tiket . Tujuan penelitian untuk mengetahui dan menganalisis pengaruh: 1) brand image terhadap minat pengunjung, 2) harga tiket terhadap minat pengunjung, dan 3) brand image dan harga tiket terhadap minat pengunjung pada Wisata Pulau Cemara Brebes. Populasi penelitian mengacu pada rata-rata jumlah pengunjung perbulan pada tahun 2020 yang berjumlah 3.248 pengunjung, Pengambilan sampel menggunakan rumus Slovin dengan teknik insidental sebanyak 97 orang. Data menggunakan data primer dari jawaban kuesioner. Pengujian hipotesis menggunakan SPSS 20. Landasan teori yang digunakan adalah definisi brand image, harga tiket, dan minat pengunjung. Hasil penelitian menunjukan: 1) brand image secara parsial berpengaruh signifikan terhadap minat pengunjung, 2) harga tiket secara parsial berpengaruh signifikan terhadap minat pengunjung, dan 3) brand image dan harga tiket secara simultan berpengaruh terhadap minat pengunjung.

Analisis Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Biaya Operasional Terhadap Pendapatan Operasional (BOPO) dan Non Performing Loan (NPL) Terhadap Return On Assets (ROA) (Studi Empiris pada BPR Nusamba Se-Pulau Jawa Periode 2019-2021) Nurni Annisa; Yenny Ernitawati; Hilda Kumala Wulandari
Jurnal Kewarganegaraan Vol 6 No 2 (2022): Desember 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

AbstrakPendapatan atau keuntungan, dalam beberapa penelitian umumnya diproksikan dengan menggunakan rasio keuangan Return On Assets (ROA). ROA dipilih sebagai variabel dependen dalam penelitian ini. Rasio keuangan yang umumnya memengaruhi ROA adalah Capital Adequacy Ratio (CAR), Loan To Deposit Ratio (LDR), Biaya Operasional Terhadap Pendapatan Operasional (BOPO), dan Non Performing Loan (NPL). Penelitian ini bertujuan untuk mengetahui pengaruh dari Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Biaya Operasional Terhadap Pendapatan Operasional (BOPO) dan Non Performing Loan (NPL) Terhadap Return On Assets (ROA) secara parsial maupun secara simultan dengan objek penelitian Bank Perkreditan Rakyat (BPR) Nusamba Se-pulau Jawa yang terdaftar di Otoritas Jasa Keuangan (OJK) periode tahun 2019-2021. Metode ini adalah penelitian kuantitatif dengan menggunakan jenis data sekunder yang diperoleh dari laporan keuangan BPR Nusamba yang terdaftar di Otoritas jasa Keuangan (OJK). Penentuan sampel diambil berdasarkan teknik purposive sampling yang selanjutnya dilakukan pengujian-pengujian seperti uji analisis statistik deskriptif, uji asumsi klasik, uji koefisien determinasi, uji hipotesis dan analisis regresi linier berganda. Pengujian tersebut dilakukan dengan bantuan software SPSS versi 26. Hasil penelitian menunjukan bahwa Capital Adequacy Ratio (CAR) memiliki arah negatif signifikan terhadap Return On Assets (ROA) sebesar -0,6%, Loan to Deposit Ratio (LDR) memiliki arah positif dan signifikan terhadap Return On Assets (ROA) sebesar 2,5%, Biaya Operasional terhadap Pendapatan Operasional (BOPO) memiliki arah negatif signifikan terhadap Return On Assets (ROA) sebesar -23,7%, dan Non Performing Loan (NPL) memiliki arah positif signifikan terhadap Return On Assets (ROA) sebesar 5,8%. Selain itu, secara simultan Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Biaya Operasional terhadap Pendapatan Operasional (BOPO), Non Performing Loan (NPL) berpengaruh signifikan terhadap Return On Assets (ROA) dengan nilai koefisien determinasi sebesar 93,6%.Kata Kunci: Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Biaya Operasional terhadap Pendapatan Operasional (BOPO), Non Performing Loan (NPL), Return On Assets (ROA).Â AbstractIncome or profits, in some studies are generally proxied by using financial ratios Return On Assets (ROA). ROA was chosen as the dependent variable in this study. Financial ratios that generally affect ROA are Capital Adequacy Ratio (CAR), Loan To Deposit Ratio (LDR), Operating Costs to Operating Income (BOPO), and Non Performing Loans (NPL). This study aims to determine the effect of the Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Operational Costs on Operating Income (BOPO) and Non Performing Loans (NPL) on Return On Assets (ROA) partially or simultaneously with the object of research is the Nusamba People's Credit Bank (BPR) for the island of Java which is registered with the Financial Services Authority (OJK) for the period 2019-2021. This method is a quantitative study using secondary data types obtained from the financial statements of BPR Nusamba registered with the Financial Services Authority (OJK). Determination of the sample was taken based on purposive sampling technique which was then carried out tests such as descriptive statistical analysis test, classical assumption test, coefficient of determination test, hypothesis testing and multiple linear regression analysis. The test was carried out with the help of SPSS version 26 software. The results show that the Capital Adequacy Ratio (CAR) has a significant negative direction on Return On Assets (ROA) of -0.6%, Loan to Deposit Ratio (LDR) has a positive and significant direction on Return On Assets (ROA) of 2, 5%, Operating Costs to Operating Income (BOPO) has a significant negative direction on Return On Assets (ROA) of -23.7%, and Non Performing Loans (NPL) has a significant positive direction to Return On Assets (ROA) of 5, 8%. In addition, simultaneously Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Operating Costs to Operating Income (BOPO), Non Performing Loans (NPL) have a significant effect on Return On Assets (ROA) with a coefficient of determination of 93 ,6%.Keywords: Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Operating Costs to Operating Income (BOPO), Non Performing Loans (NPL), Return On Assets (ROA)

Pengaruh Penjualan, Biaya Operasional dan Perputaran Persediaan terhadap Laba Bersih pada CV. Dian Ayu Setiabudi Brebes Tahun 2018-2020 Uswatun Hasanah; Hilda Kumala Wulandari; Dumadi Dumadi
Jurnal Kewarganegaraan Vol 6 No 2 (2022): Desember 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

AbstrakPenelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh penjualan, biaya operasional dan perputaran persediaan terhadap laba bersih di CV. Dian Ayu Setiabudi tahun 2018-2020 yang bergerak dibidang jasa sebagai distributor produk Unilever baik secara parsial maupun simultan. Penelitian ini bersifat kuantitatif dengan pengambilan sampel menggunakan metode purposive sampling. Populasi data dalam penelitian ini adalah laporan keuangan CV. Dian Ayu Setiabudi tahun 2018-2020.Sedangkan sampel data dalam penelitian ini adalah laporan keuangan CV. Dian Ayu Setiabudi tahun 2018-2020 terkait data penjualan, biaya operasional, perputaran persediaan dan laba bersih. Sedangkan Data yang digunakan dalam penelitian ini adalah data sekunder. Teknik analisis yang digunakan adalah teknik analisis regresi berganda dengan menggunakan program SPSS versi 16.0. Berdasarkan hasil penelitian dapat disimpulkan bahwa secara parsial menyatakan bahwa penjualan berpengaruh signifikan terhadap laba bersih, biaya operasional berpengaruh signifikan terhadap laba bersih dan perputaran persediaan berpengaruh signifikan terhadap laba bersih. Sedangkan secara simultan menyatakan bahwa penjualan, biaya operasional dan perputaran persediaan terdapat pengaruh signifikan terhadap laba bersih.Â Kata Kunci: Penjualan, Biaya Operasional, Perputaran Persediaan dan Laba Bersih.Â AbstractThis study aims to determine and analyze the effect of sales, operating costs and inventory turnover on net income at CV. Dian Ayu Setiabudi in 2018-2020 who is engaged in services as a distributor of Unilever products, either partially or simultaneously. This research is quantitative with sampling using purposive sampling method. The population of the data in this study is the financial statements of CV. Dian Ayu Setiabudi in 2018-2020. While the sample data in this study is the financial statements of CV. Dian Ayu Setiabudi in 2018-2020 related to sales data, operating costs, inventory turnover and net profit. While the data used in this study is secondary data. The analysis technique used is multiple regression analysis using SPSS version 16.0. Based on the results of the study, it can be concluded that partially states that sales have a significant effect on net income, operating costs have a significant effect on net income and inventory turnover has a significant effect on net income. Meanwhile, simultaneously stated that sales, operating costs and inventory turnover have a significant effect on net income.Keywords: Sales, Operating Costs, Inventory Turnover and Net Profit.

Sosialisasi Penentuan Harga Pokok Produksi dalam Menunjang Kesuksesan UMKM di Desa Parereja Melly Pitria Indriani; Dumadi; Hilda Kumala Wulandari
Jurnal Suara Pengabdian 45 Vol. 1 No. 3 (2022): September: Jurnal Suara Pengabdian 45
Publisher : LPPM Universitas 17 Agustus 1945 Semarang

Kegiatan pengabdian kepada masyarakat ini dilaksanakan di Desa Parereja, Kecamatan Banjarharjo, Kapubaten Brebes. Mitra kegiatan ini adalah pelaku Usaha Mikro Kecil dan Menengah (UMKM) yang ada di Desa Parereja. Desa Parereja mempunyai potensi yang baik untuk berwirausaha. Hal ini dibuktikan dengan bertumbuhnya pelaku usaha di desa tersebut. Seiring dengan bertumbuhnya pelaku usaha, terdapat permasalahan yang dihadapi yaitu masih kurangnya pengetahuan tentang tata kelola usaha, khususnya pada bidang pembukuan terutama masih kurangnya pemahaman dan kesulitan dalam menentukan harga pokok produksi. Tujuan dari pengabdian masyarakat yaitu meningkatkan pengetahuan dengan memberikan pemahaman melalui sosialisasi terkait pentingnya dalam menentukan harga pokok produksi sebagai dasar dalam penentuan harga jual produk yang dihasilkan. Selain itu juga memberikan wawasan terkait perhitungan harga pokok produksi sebagai stategi dalam meningkatkan kesuksesan usaha. Metode yang digunakan pada pengabdian ini adalah metode ceramah dengan memberikan materi dilanjutkan dengan diskusi dan tanya jawab dalam penentuan harga pokok produksi dan evaluasi. Hasil yang telah dicapai dari pengabdian kepada masyarakat adalah meningkatnya pengetahuan pelaku UMKM terkait harga pokok produksi secara umum dan dapat meningkatkan kesejahteraan masyarakat. Setelah mengikuti kegiatan ini, pelaku usaha dapat mengetahui cara menetapkan harga pokok produksi, sehingga pelaku UMKM dapat meminimalisir kerugian.

PENGARUH PENDAPATAN ASLI DAERAH, BELANJA MODAL DAN DANA PERIMBANGAN TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH STUDI EMPIRIS KABUPATEN DAN KOTA SE-EKS KARESIDENAN PEKALONGAN PERIODE 2016-2020 Ika Novita Ardelia; Hilda Kumala Wulandari; Yenny Ernitawati; Dumadi Dumadi
Jurnal Aplikasi Akuntansi Vol 7 No 1 (2022): Jurnal Aplikasi Akuntansi, Oktober 2022
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v7i1.165

Since the enactment of the law on regional autonomy, every local government is required to manage finances. Every year, transparency and responsibility are paramount. Good financial management is proven to greatly affect the financial performance of a region. Therefore, this study examines and analyzes the impact of financial performance on local revenues, capital expenditures, and balancing funds. This is done through an empirical approach with secondary data collected from the City and Regency of the former Pekalongan Residency for the 2016-2020 period in the form of the APBD realization financial report used as a secondary data sample in this study using the saturated sampling method. The results of this study indicate that the first local revenue has an effect on the financial performance of local governments. Second, this study reveals that capital expenditure does not have a significant impact on the financial performance of local governments. Third, balancing funds have a significant effect on the financial performance of local governments. Finally, it was found that the simultaneous influence of regional original income, capital expenditure, and balancing funds was significant on the financial performance of local governments.

Analisis Volume Penjualan, Biaya Operasional dan Harga Kamar terhadap Laba Bersih (Studi Empiris pada Grand Dian Hotel Brebes Tahun 2017 – 2018) Akhmad Saripin; Hilda Kumala Wulandari; Azizah Indriyani; Anisa Sains Kharisma; Siti Musdalifah
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 1 (2019): Februari
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (646.502 KB)

The company increases every year, this has an impact on corporate competition, one of them on companies in the service sector. Therefore, companies are racing to increase profit as much as possible. The purpose of this study is to determine and analyze the effect of: sales volume on net income, operating cost on net income, room price on net income and sales volume, operating cost and room price on net incomet. The population in this study is the 2017-2018 annual financial statements. Sample selection uses a purposive sampling technique of 120 samples. The data uses are secondary data from the Grand Dian Hotel Brebes financial report for 2017-2018. Hypothesis testing uses SPSS. The theoretical basis uses is the theory of earning, sales volume, operating cost and price. The result show that: the sales volume has a significant effect on net income partially, operating cost has a significant effect on net income partially, the room price has a significant effect on net income partially, sales volume, operating cost and room price have a significant effect on net income simultaneously

Pengaruh Modal Kerja, Tenaga Kerja, dan Bahan Baku Terhadap Pendapatan UMKM Pabrik Tahu (Studi Empiris UMKM Tahu Kecamatan Banjarharjo Periode Tahun 2019-2021) Jalaliah Jalaliah; Hilda Kumala Wulandari; Dumadi Dumadi
AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Vol 1, No 1 (2022): October 2022
Publisher : CV. Rayyan Dwi Bharata

AbstrakPendapatan merupakan jumlah uang yang diterima oleh perusahaan dari aktivitas penjualan produk atau jasa kepada pelanggan. Dalam mencapai tujuan dari perusahan untuk mendapatkan pendapatan yang tinggi perlu adanya perencanaan yang matang dan strategi yang baik. Penelitian ini bertujuan untuk mengetahui pengaruh modal kerja, tenaga kerja dan bahan baku terhadap pendapatan UMKM Tahu Periode Tahun 2019-2021. Metode dalam penelitian ini menggunakan metode kualitatif. Sedangkan metode pengambilan sampel yang digunakan adalah purposive sampling, yaitu didasarkan pada karakteristik tertentu yang dianggap mempunyai karakteristik populasi yang sudah diketahui sebelumnya. Kriteria sampel dalam penelitian ini adalah data modal kerja, tenaga kerja, bahan baku dan pendapatan Periode Tahun 2019-2021. Hasil penelitian menyatakan bahwa dalam uji persial variabel modal kerja tidak berpengaruh terhadap pendapatan UMKM dengan nilai thitung 1,282 1,6539, hal tersebut dikarenakan pendapatan lebih dipengaruhi oleh faktor-faktor lain seperti tenaga kerja dan bahan baku. Dalam uji F menyatakan bahwa variabel modal kerja, tenaga kerja, dan bahan baku secara simultan berpengaruh terhadap pendapatan hal ini dibuktikan dari hasil uji F sebesar 27,361 dengan profitabilitas 0,000 0,05. Tidak adanya lembaga keuangan yang mendorong kegiatan UMKM. Pelaku UMKM Tahu harus mampu mengolah keuangannya dengan baik agar hasil pendapatan per bulannya terus meningkat.Kata Kunci: Modal Kerja, Tenaga Kerja, Bahan Baku dan Pendapatan.Â AbstractRevenue is the amount of money received by the company from selling products or services to customers. In achieving the company's goals to get high income, it is necessary to have careful planning and a good strategy. This study aims to determine the effect of working capital, labor and raw materials on the income of MSMEs Tofu for the 2019-2021 period. The method in this study uses a qualitative method. While the sampling method used is purposive sampling, which is based on certain characteristics that are considered to have previously known population characteristics. The sample criteria in this study are data on working capital, labor, raw materials and income for the 2019-2021 period. The results of the study stated that in the partial test the working capital variable had no effect on MSME income with a tcount value of 1.282 1.6539, this was because income was more influenced by other factors such as labor and raw materials. The F test states that the variables of working capital, labor, and raw materials simultaneously have an effect on income, this is evidenced by the results of the F test of 27.361 with a profitability of 0.000 0.05. There are no financial institutions that encourage MSME activities. Tofu SMEs must be able to process their finances well so that their monthly income continues to increase.Keywords: Working Capital, Labor, Raw Materials and Income.

Pengaruh Biaya Produksi dan Biaya Penjualan dalam Meningkatkan Laba Bersih Aldi Prayoga; Hilda Kumala Wulandari; Anisa Sains Kharisma; Yenny Ernitawati; Nasiruddin
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 2 (2019): Agustus
Publisher : Universitas Muhadi Setiabudi

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This study aims to examine the effect of Production Costs and Sales Costs on Net Profit. The population in this study is the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. Based on the purposive sampling method, the number of samples used in this study was 15 company using the IBM SPSS program. The method used in this study was a quantitative method. The analysis carried out in this study is multiple linear analysis using hypothesis testing and classical assumption testing. The results of this study indicate that production costs partially have a significant effect on net profit, sales costs partially a have significant effect on net profit, total production costs and selling costs simultaneously have a significant effect on net profit

Pengaruh Akuntabilitas Laporan Keuangan Dana Desa dan Ketaatan Peraturan Perundang-undangan terhadap Kualitas Kinerja Bendahara Desa Veronika Hutapea; Maftukhin; Hilda Kumala Wulandari; Roni; Anisa Sains Kharisma
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 2 (2019): Agustus
Publisher : Universitas Muhadi Setiabudi

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Compliance with laws and regulations is an important part that is directly related to the accountability of the performance of government agencies. This study aims to determine and analyze the effect of: accountability of village fund financial statements, compliance with laws and regulations, and accountability of village fund financial statements and compliance with laws and regulations on the quality of performance of village treasurers. The population in the study was 40 village treasurers. Sample selection uses a saturated sampling technique. The data used is primary data. Data collection in this study used questionnaires as research instruments. Test research instruments using validity and reliability tests. The hypothesis test uses a multiple regression test preceded by a normality test, a multicollinearity test and a heteroskedasticity test. Hypothesis testing using SPSS. The theoretical basis used is the theory of accountability of village fund financial statements, compliance with laws and regulations and the quality of performance of the village treasurer. The results showed that: the accountability of village fund financial statements partially has a significant effect on the quality of the village treasurer's performance, partial compliance with laws and regulations does not have a significant effect on the quality of the village treasurer's performance, the accountability of village fund financial statements and compliance with laws and regulations simultaneously have a significant effect on the quality of village treasurer's performance.

Faktor-Faktor Fundamental yang Mempengaruhi Harga Saham (Study Empiris pada Perusahaan Manufaktur) Azizah; Hilda Kumala Wulandari; Anisa Sains Kharisma; Indah Dewi Mulyani; Nur Afridah
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 2 (2019): Agustus
Publisher : Universitas Muhadi Setiabudi

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This study was conducted to determine and analyze the level of influence of Current Ratio (CR), Debt to Equity Ratio (DER), Earning Per Share (EPS) and Return On Equity (ROE) on stock prices in manufacturing companies that were flattened on the IDX for the 2016-2018 period. The population contained in this study is the financial statements of manufacturing companies that are flattened on the IDX for the 2016-2018 period. The selection of samples used in the study was purposive sampling with predetermined criteria in accordance with the purpose of the study, so that there were 17 samples using the IBM SPSS program. The results of this study explain that: CR has a significant influence on stock prices, DER partially does not have a significant influence on stock prices, EPS partially has a significant influence on stock prices, ROE partially has a significant influence on stock prices partially, CR, DER, EPS and ROE simultaneously have a significant influence on stock prices

Co-Authors Ahmad Faozan Akhmad Saripin Aldi Prayoga Amelia Sholeha Andi Yulianto Anisa Sains Kharisma Azizah Bambang Kuryanto Cerni Amelia Fauziah Dedi Romli Triputra Dumadi Dumadi Fajar Nur Iman Heru Subagja Ika Novita Ardelia Ika Supratiwi Indah Dewi Mulyani Indriyani, Azizah Ismi Nur Kholifah Jalaliah Jalaliah Maftukhin Maftukhin Maftukhin Maftukhin Melisa Astriyani Melly Pitria Indriani MUHAMMAD SYAIFULLOH Muhammad Syaifulloh Nasiruddin, Nasiruddin Nur Afridah Nurni Annisa Nurul Fitriyani Riono, Slamet Bambang Roni Roni Siti Musdalifah Susi Sunanti TITI RAHMAWATI Uswatun Hasanah Veronika Hutapea Winani Oktaviani Windy Girmaliya Yenny Ernitawati

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