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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
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 Biaya Promosi dan Harga Jual terhadap Volume Penjualan pada Yamaha Agung Motor Brebes Ahmad Faozan; Hilda Kumala Wulandari; Heru Subagja; Andi Yulianto; Slamet Bambang Riono
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 2 (2019): Agustus
Publisher : Universitas Muhadi Setiabudi

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Abstract

Companies engaged in the automotive sector, especially two-wheeled vehicles, cannot be separated from the competition. Therefore, companies are vying to increase sales volume as much as possible. This study aims to determine and analyze the effect of promotional costs on sales volume, selling prices on sales volume, and promotional costs and selling prices on sales volume. This study used secondary data. The population in this study is the annual financial report on Yamaha Agung Motor Brebes for 2016-2018. A sample of 117 data. Sample selection using purposive sampling technique. Hypothesis testing using multiple linear regression analysis, with the help of the SPSS program. The results of this study showed: promotion costs partially have a significant effect on sales volume, partial selling prices have no significant effect on sales volume, and promotion costs and selling prices simultaneously have a significant effect on sales volume
Analisa Tingkat Likuiditas dan Profitabilitas terhadap Harga Saham Perusahaan yang Terdaftar di LQ45 BEI Periode 2017-2019 Windy Girmaliya; Dumadi; Yenny Ernitawati; Hilda Kumala Wulandari; Roni
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

The existence of a campaign about Yuk Saving stocks makes people have an understanding of stocks so that they are interested in investing in stocks. Stock prices are a benchmark for investors in investing. Many things can affect stock prices, so research is needed on the factors that affect stock prices. This study uses quantitative methods with panel data regression. The number or samples used are 33 public companies which are included in LQ45 shares. This study asseses financialperformance intheshort therm by using liquidity ratios and profiabilityratios. The liquidity ratio describes the company's abilityto payits financyal obligation that must be fulfiled imediately, measured using the currentratio. Profitaibility rasio is use to meausure the conpany's ability to generatiprofit, measure by using ROA. The company willfind ways to maximize the value of it shares indicated by its share price. The stock preceuse in this study is the closing price.
Aktivitas Komite Audit dan Dewan Direksi Independen terhadap Kinerja Keuangan pada Perusahaan yang terindeks LQ45 Periode 2017-2019 Susi Sunanti; Nur Afridah; Andi Yulianto; Indah Dewi Mulyani; Hilda Kumala Wulandari
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

Many previous studies have stated that financial performance such as the activities of the audit committee, independent board of directors can affect firm value. These results are confirmed by agency theory in financial performance in companies. The research also tries to prove again the confirmation of the previous or previous agency theory. This research was carried out on issuers of financial and banking institutions that were listed on the Indonesia Stock Exchange at the end of 2019, starting from the 2017 to 2019 research period. The sample used was purposive sampling technique, obtained 61 issuers as samples, then the data was analyzed by regression. multiple linear. The results of this study indicate that the activities of the audit committee and the board of directors of financial performance have an influence on the company's financial performance. This research can be said to be quite effective in working for the company, especially the sample in this study during the observation period. This is reflected by two of the three variables that have a significant effect on firm value as a reflection of the response to agency theory informed by the sample firms.
Pengaruh Jumlah Kendaraan Bermotor, Penerimaan Pajak, dan Pertumbuhan Ekonomi terhadap Penerimaan Pajak Kendaraan Bermotor Ismi Nur Kholifah; Hilda Kumala Wulandari; Dumadi; Indah Dewi Mulyani; Slamet Bambang Riono
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

This study aims to measure the performance of a bank in terms of risk, income, and capital in Conventional Banks in Indonesia. The data in this study used a sample of 42 conventional banks in Indonesia from 2017 to 2019. Nonperfoming financing is to measure the quality of an asset, credit risk (financing), liquidity risk is promulgated by the Financing to Deposit Ratio, and the size of a company is measured using total assets. Return On Equity and Net Interest Margin are used to measure efficiency analysis. While capital is measured using capital adequacy, The financial statement data used in this study consisted of ROE, FDR, NPF, BOPO, CAR, NOM and Bank Size. The data in this study shows a relationship with the indicators of a financial profitability ratio in conventional banks. Based on an analysis and interpretation of the data that has been carried out, it can be concluded that only one ratio, namely the size of the bank, has a positive influence on ROE, while the financing to deposit ratio, nonperfoming financing, operational costs, capital adequacy ratio, net interest margin does not have a significant effect on ROE in conventional banks.
Pengaruh Pendapatan Asli Daerah dan Dana Alokasi Umum terhadap Belanja Modal pada Kabupaten di Jawa Tengah Nurul Fitriyani; Hilda Kumala Wulandari; Roni; Andi Yulianto; Slamet Bambang Riono
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 2 (2020): Agustus
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v2i2.971

Abstract

This study aims to determine the impact or influence of local original income (PAD) of the general allocation fund (DAU) and capital expenditure on districts or cities in Central Java Province. This research is a quantitative study by applying secondary data. The research population is a report on the capital expenditure of the district or city government in Central Java province starting from 2019-2020 consisting of 35 regencies/cities. The sample of this study is the capital expenditure report of the local government of Brebes Regency whose APBD realization report is listed in the 2019-2020 APBD realization report and uses purposive sampling. The analysis technique utilized in this study is multiple linear regression with the help of the SPSS application. From the results of the study, it was revealed that the variables of Regional Original Income and General Allocation Fund had a significant positive impact on Capital Expenditure
Pengaruh Ukuran Perusahaan dan Leverage Terhadap Audit Delay Pada Perusahaan Sub Sektor Perhotelan, Pariwisata & Restaurant yang Terdaftar di Bursa Efek Indonesia Ika Supratiwi; Maftukhin; Nasiruddin; Hilda Kumala Wulandari; Amelia Sholeha
Journal of Accounting and Finance (JACFIN) Vol. 3 No. 1 (2021): Februari
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v3i1.973

Abstract

Audit delay plays an important role in publishing financial statement information. In this study, the author proves whether company size and leverage affect audit delays by including empirical evidence. The data processed is secondary data by analyzing financial statements covering the hospitality, tourism and restaurant sub-sectors that have been listed on the Indonesia Stock Exchange 2015-2019. The type of method used by the sample for this study was determined using targeted sampling techniques and out of a total of 36 companies there were 30 companies selected to be used as research samples Data processing analysis methods using SPSS 22 software. The results of this study that the size of the company and leverage showed the results had a positive effect on audit delay.
Pengaruh Periode Perputaran Persediaan dan Pertumbuhan Penjualan terhadap Profitabilitas pada CV Dian Ayu Setiabudi Brebes Bambang Kuryanto; Maftukhin; Hilda Kumala Wulandari; Dumadi; Nur Afridah
Journal of Accounting and Finance (JACFIN) Vol. 3 No. 2 (2021): Agustus
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v3i2.983

Abstract

Profitability is an important part for every company because the amount or not of profitability obtained will affect the company's financial condition. In addition, inventory turnover is also an important part of the company if the company is able to increase inventory turnover properly which will increase profitability quickly. Sales turnover is also an important thing for companies that affect profitability. If sales increase, then profitability will also increase. The purpose of this study was to determine the effect of inventory turnover, and sales growth on profitability in the company CV Dian Ayu Setiabudi. The type of research used in this study is a type of quantitative research data, which is carried out by processing data with the help of the SPSS application. The data is presented in the form of a table presented in the study and concludes the results of research related to the effect of inventory turnover and sales growth on profitability on CV Dian Ayu Setiabudi. The results of this study show that partial inventory turnover has a significant influence on profitability, partial sales growth has a significant influence on profitability, periods of turnover and sales growth simultaneously have a significant positive effect on profitability.
Cooperative liquidity and profitability in Brebes Regency Nasiruddin Nasiruddin; Yenny Ernitawati; Anisa Sains Kharisma; Hilda Kumala Wulandari; Maftukhin Maftukhin
Enrichment : Journal of Management Vol. 12 No. 6 (2023): February: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v12i6.1113

Abstract

The purpose of this study was to analyze the health level of cooperatives in Brebes Regency. This study used a descriptive method with a purposive sampling method in selecting a sample of 36 cooperatives from 375 cooperatives in Brebes Regency. This study analyzes the aspects of liquidity and aspects of independence and growth. The results of this study from 36 samples that were used as research objects showed that in terms of liquidity only 1 cooperative was in the title of Liquid, namely KPRI Karib Sukses Mandiri. The other 2 cooperatives are under the title of Less Liquid, namely KJKS Al Muawanah and Kpri Prosperous. Other cooperatives are classified as illiquid. The independence and growth aspect is calculated using 3 ratios, namely the asset profitability ratio, the equity profitability ratio, and the operational independence ratio. There are 7 cooperatives whose asset profitability ratios are at a high level, namely above 10%, namely Kopkar Rukun Sejahtera at 12.31, Koppontren Shofwatussu'ada at 18.94, Kpri Harum at 10.99, Kpri Dwi Tunggal at 13.70, Kpri Families Prosperous at 14.40, Kpri SMEAN 1 Brebes was 13.70, Kpri SMPN I Brebes was 11.03. Of the 36 cooperatives, there are 2 cooperatives that have a profitability ratio of over 10%, namely Koppontren Shofwatussu'ada at 11.16 and Kpri Karib Sukses Mandiri at 11.44. Cooperatives that have an operational independence ratio above 150%, there are 5 cooperatives namely KJKS Al Muawanah with 146.99, Kopkar Rukun Sejahtera with 133.00, Kopontren Al Falah Mandiri with 100.00, Kopontren Al Hikmah with 116.61, Kpri Harum with 141.27.
Pengaruh Pengetahuan Akuntansi dan Pengalaman Usaha terhadap Penggunaan Informasi Akuntansi pada Pelaku UMKM Mitra Mandiri Fajar Nur Iman; Hilda Kumala Wulandari
Journal of Student Research Vol 1 No 6 (2023): November: Journal of Student Research
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jsr.v1i6.1788

Abstract

In Indonesia it has been proven that MSMEs make an important contribution to the economy, such as creating jobs, increasing GDP, increasing export value, and increasing domestic investment. However, business actors still face various challenges, one of which is the problem of using accounting information. The problem involves accounting knowledge and business experience. This study is intended to determine and analyze the impact of accounting knowledge and business experience on the use of accounting information. This study involved a population of 110 Mitra Mandiri MSMEs, with 52 respondents taken as a sample using an accidental sampling technique. Quantitative approach is used in this research. Testing the hypothesis using IBM SPSS Statistics 20. Testing the research data using the validity test, reliability test, classic assumption test, and hypothesis testing. This study shows the results that accounting knowledge partially has a significant effect on the use of accounting information, as well as business experience which also partially has a significant effect on the use of accounting information. In addition, accounting knowledge and business experience simultaneously also have a significant effect on the use of accounting information.
Pengaruh Pajak Daerah dan Retribusi Daerah Terhadap Belanja Daerah Cerni Amelia Fauziah; Hilda Kumala Wulandari; Anisa Sains Kharisma
JLEB: Journal of Law, Education and Business Vol 1, No 2 (2023): Oktober 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jleb.v1i2.1119

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pajak daerah dan retribusi daerah terhadap belanja daerah di Provinsi Jawa Tengah Pada Tahun 2018-2022. Jenis penelitian ini adalah penelitian kuantitatif. Sampel dalam penelitian ini diperoleh dengan menggunakan metode purposive sampling, yaitu dengan pemilihan sampel dengan kriteria tertentu. Populasi dari penelitian ini adalah Laporan Realisasi Anggaran Provinsi Jawa Tengah 2018-2022 dan dengan sampel Laporan Realisasi Anggaran Provinsi Jawa Tengah periode 2018-2022 yaitu sebanyak 175 sampel. Metode yang digunakan adalah analisis regresi linear berganda dengan uji F, Uji T, dan koefisien determinasi serta menggunakan program SPSS Versi 25. Hasil penelitian ini menunjukkan bahwa pajak daerah berpengaruh terhadap belanja daerah. untuk retribusi daerah tidak berpengaruh terhadap belanja daerah. Pajak Daerah dan Retribusi Daerah berpengaruh secara Simultan terhadap belanja daerah
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