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PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN PULP DAN KERTAS DI BURSA EFEK INDONEISA Faizaturrahmi, Faizaturrahmi; Handajani, Lilik
COMPETITIVE Vol 8, No 2 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i2.11983

Abstract

This study aims to analyze the impact of financial variables such as Current Ratio (CR), Debt to Equity Ratio (DER), Return On Assets (ROA), Total Assets Turnover (TAT), and Earnings Per Share (EPS) on the stock returns of companies. The analysis is conducted using historical data from manufacturing companies listed on the stock market. The results of the study indicate that the Current Ratio (CR) and Debt to Equity Ratio (DER) do not have a significant influence on stock returns, while Return On Assets (ROA) has a positive and significant impact. The Total Assets Turnover (TAT) variable has a negative but not significant effect, whereas Earnings Per Share (EPS) has a positive and significant influence on stock returns. For investors, it is recommended to consider various financial and operational factors holistically when making investment decisions. While ROA and EPS have shown to positively influence stock returns, relying solely on these indicators may not be sufficient. It is crucial for investors to also take into account the overall financial health and operational efficiency of the company, market conditions, and other external factors that may affect the company’s performance. Diversifying investments and regularly monitoring financial metrics can also help in mitigating risks and enhancing the potential for higher returns. In conclusion, this study underscores the importance of comprehensive financial analysis in investment decision-making. By understanding and evaluating multiple financial variables, investors can make more informed and strategic choices, ultimately leading to better investment outcomes.
Pengaruh Penerapaan Green Accounting Terhadap Kinerja Keuangan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Radiatushalihah, Radiatushalihah; Handajani, Lilik; Astuti, Widia
JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Vol 2, No 1 (2024): Februari 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jamparing.v2i1.1435

Abstract

This study aims to examine the effect of environmental performance and examine the effect of environmental disclosure on financial performance listed on the Indonesia Stock Exchange in 2018-2022. This study uses control variables, namely company size and company age. This research method uses quantitative associative. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2022 totaling 42 companies. The sampling technique in this study used purposive sampling so that 14 companies were sampled. The data is processed using panel data regression analysis. The results of the study are environmental disclosure variables affect financial performance (ROA), environmental disclosure affects financial performance (ROE), company size affects financial performance (Tobins'q) and company age affects financial performance (ROA).
Analisis Penerapan Green Accounting pada RSUD Kota Mataram Julia Rospani, Tika Wahyu; Handajani, Lilik
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 9 No. 2 (2024): Juli 2024
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v9i2.829

Abstract

The aim of this research is to find out how green accounting is implemented at the Mataram City Regional Hospital as a prevention effort. This research uses a qualitative descriptive methodology with data collection tools in the form of observation, interviews and documentation. The results of this research indicate that the Mataram City Regional Hospital has incurred waste management costs. Mataram City Hospital has implemented environmental accounting starting from the identification, recognition, measurement, presentation and disclosure sections.
PELATIHAN DAN PENDAMPINGAN LITERASI KEUANGAN DAN E-COMMERCE BERBASIS DIGITAL BAGI KELOMPOK USAHA PENGOLAHAN STRAWBERRY DI DESA SEMBALUM BUMBUNG KABUPATEN LOMBOK TIMUR endar pituringsih, endar; Pusparini , Herlina; Handajani, Lilik; Sokarina, Ayudia; Isnaini, Zuhrotul
https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 5 No 1 (2024): Jurnal Abdimas Independen, Mei 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/independen.v5i1.1084

Abstract

Sasaran e-commerce adalah menciptakan lingkungan komersial yang baru dalam segala bentuknya di era informasi. Dimana beberapa tahap yang umumnya terdapat diantara penjual dan pembeli dalam transaksi komersial dapat diintegrasikan sekaligus dan otomatis secara elektronik yang dapat meminimalkan biaya transaksi. Pelaku usaha yang membutuhkan TI untuk bertransaksi secara online bukan saja kelompok usaha besar, namun juga pelaku usaha menengah, kecil, bahkan mikro. Tujuan dilakukannya kegiatan ini adalah untuk meningkatkan pemanfaatan teknologi informasi guna meningkatkan omzet penjualan dengan menyasar konsumen lebih luas dan meningkatkan penjualan sebagai bentuk dalam metode analisis ketercapaian tujuan serta pendampingan tentang pemahaman pengelolaan keuangan berbasis digital sesuai dengan standar. Kegiatan pelatihan dan pendampingan ini akan ditujukan pada kelompok usaha strawberry “Putri Rinjani” Kabupaten Lombok Timur. Pelaksanaan kegiatan dilakukan dengan pendekatan pemberian materi dan pendampingan pelatihan penggunaan aplikasi e-commerce dan peningkatan pemahaman pengelolaan keuangan berbasis digital. Kegiatan pengabdian dapat dilaksanakan dengan lancar, dimana peserta dengan aktif bertanya dalam diskusi dan kiat-kiat dalam strategi memasarkan secara digital.
Pengungkapan Inovasi Disruptif Sektor Perbankan Indonesia Sabina Sabina; Lilik Handajani
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11426

Abstract

The banking industry in Indonesia is experiencing significant disruption due to the development of information and communication technology. Disruption brings new innovations that change the way banks serve customers. One form of disruptive innovation is fintech (fintech technology) which offers financial services that are more accessible, cheap and efficient. Disclosure of disruptive innovations is important for banks to inform stakeholders about their strategies and plans to deal with disruption. This disclosure can improve the transparency and accountability of banks, as well as help investors and creditors in assessing risks and investment opportunities. This study aims to determine the effect of financial capital, human capital and organizational capital on the disclosure of disruptive innovation in the Indonesian banking sector. The population in this study are banking companies listed on the IDX in 2018-2022. This study uses purposive sampling technique. Based on these criteria and sampling techniques, 45 banking sector companies were obtained with a five-year observation period, so that the total sample obtained was 225 samples. The data analysis technique used is panel data regression with the eviews 12 application. The results of this study indicate that financial capital and human capital affect the disclosure of disruptive innovation in the Indonesian banking sector. Meanwhile, organizational capital has no effect on the disclosure of disruptive innovation. This study also found that the level of debt, bank size and ROA as control variables were unable to show the effect of disclosure on disruptive innovation in the Indonesian banking sector.
PEMANFAATAN APLIKASI DIGITAL DALAM PENGENDALIAN BARANG PERSEDIAAN PADA UMKM Handajani, Lilik; Husnan, Lalu Hamdani; Sokarina, Ayudia; Fitriani, Baiq Titin
Jurnal Abdimas Sangkabira Vol. 5 No. 1 (2024): Jurnal Abdimas Sangkabira, Desember 2024
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/abdimassangkabira.v5i1.1276

Abstract

UMKM Art interior merupakan salah satu bentuk usaha dalam memenuhi kebutuhan masyarakat terhadap produk-produk art interior dan home decoration. UMKM ini mengelola jumlah produk yang banyak dengan ragam jenis persediaan barang yang dikelola secara manual melalui pencatatan pembukuan dan kartu stok.  Kesalahan perhitungan persediaan akhir, lambatnya perputaran persediaan, tidak tersedianya data persediaan real-time maupun kerugian atas persediaan usang merupakan permasalahan yang sering kali terjadi dalam mengelola barang persediaan. Tujuan kegiatan pengabdian masyarakat ini adalah melakukan introduksi manajemen persediaan melalui penggunaan aplikasi digital barang dan persediaan kepada pelaku usaha sehingga dapat memberikan kemudahan dalam pengawasan dan pengendalian terhadap persediaan barang. Kegiatan dilakukan dalam bentuk edukasi dan pendampingan penggunaan aplikasi barang dan persediaan kepada pelaku usaha.  Hasil kegiatan pengabdian masyarakat ini menunjukkan bahwa dengan mampu memanfaatkan aplikasi digital barang dan persediaan pelaku usaha dapat mengidentifikasi persediaan jumlah dan jenis barang dagangan yang beragam, memantau mutasi barang dagangan serta pengawasan internal dan evaluasi terhadap pengendalian persediaan. Dengan pemahaman dan pengetahuan tentang pemanfaatan aplikasi digital barang dan persediaan, pengelola usaha dapat mengoptimalkan penggunaan secara mandiri.
Career Adaptability Sebagai Variabel Prediktor Dalam Memprediksi Kesuksesan Karir Pada Fresh Graduate & Freelancer Akuntansi Mawaddah, Tia; Handajani, Lilik; Suryantara, Adhitya Bayu
Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i2.1874

Abstract

The term unemployment is closely related to the phrase minimal education, this is because college graduates cannot guarantee that they will easily get a job. A person's readiness in choosing a career is known as the concept of career adaptability. The real achievement felt by individuals accumulated from their work experience is called career success. The research method used is quantitative and the results of this research show that Career Adaptability has a significant positive effect on freelancers and fresh graduates in accounting. This can be seen from the indicators in the Career Adaptability variable, namely (Concern, Control, Curiosity and Confidence) and the Career Success indicators, namely (Job Level, Salary and Bonus, Contribution, Ability and Work-Life Balance) which are owned by freelancers and fresh graduate in accounting
Akuntabilitas, Transparansi, Partisipasi Masyarakat dan Pengelolaan Alokasi Dana Desa Untuk Meningkatkan Good Village Governace Moh Syamsul Rijal; Lilik Handajani; Dwi Putra Buana Sakti
E-Jurnal Akuntansi Vol 31 No 12 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i12.p20

Abstract

This study aims to analyze the effect of Accountability, Transparency and Community Participation on the management of Village Fund Allocation (ADD) to improve Good Village Governance (GVG) in West Lombok. The sample of respondents was determined by non-probability sampling, namely purposive sampling. The number of respondents was 108 people who served as Village Head, Village Secretary, Village Treasurer, and Community. Data collection is done by questionnaire. The analysis technique is done by using multiple linear regression analysis model. The results of the accountability research have a positive and significant effect on the management of village fund allocations, as well as transparency has a positive and significant effect on the management of village fund allocations. In contrast, the results of community participation have a positive and insignificant effect on the management of village fund allocations. Practical implications of the research results for village government officials and village heads in West Lombok Regency for the creation of a healthy village fund allocation management. In addition, the formation of an independent village by increasing the village's original income, budget transparency, accountability and transparency. Keywords : Accountability, Transparency, Community Participation, Management Of Village Fund Allocation.
Analisis Faktor yang Mempengaruhi Non Performing Loan pada Bank Perkreditan Rakyat di Nusa Tenggara Barat Yati Fitria Zamri; Lilik Handajani; Ahmad Rifai
E-Jurnal Akuntansi Vol 30 No 4 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i04.p01

Abstract

This study aims to provide empirical evidence about main cause of height Non Performing Loan (NPL) at Rural Bank in West Nusa Tenggara. The methodology used is Factor Analysis exploratory . Population in this research is all Rural Bank in West Nusa Tenggara. Total Respondent are 128 respondent which are Board Director, Marketing department, and Collection Department. Based on previous research found 38 variabel that causes NPL at Rural Bank. By using analysis factor the study found 10 major factors as the main cause of the NPL at Rural Bank in West Nusa Tenggara. The results of this research can be used as a reference for Rural Bank in an attempt to suppress the NPL in each Rural Bank. In addition, it can be used as a reference for financial Services Authority (OJK) in the surveillance institution to BPR. Keywords: Non Performing Loan; Rural Bank; Factors Analysis; Main factor.
Kinerja Keuangan Memediasi Pengaruh Corporate Social Responsibility dan Struktur Modal Terhadap Nilai Perusahaan Sutriningsih Sutriningsih; Lilik Handajani; Ahmad Rifa'i
E-Jurnal Akuntansi Vol 27 No 1 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v27.i01.p28

Abstract

The study aims to examine the effect of corporate social responsibility and capital structure on firm value with financial performance as an intervening variable. The research population is a manufacturing company listed on the Indonesia Stock Exchange in 2015-2017 and discloses corporate social responsibility. The sample was determined by purposive sampling obtained 114 samples. The data analysis tool uses path analysis. The findings of the study indicate that financial performance (ROE) cannot function as an intervening variable in the effect of CSR on the value of the company in the BEI manufacturing company in the period 2015-2017. Whereas the capital structure of financial performance that is proxied by ROE in this study can function as an intervening variable. The implications of this research can be useful as a consideration for companies in making policies related to disclosure of corporate social responsibility. Keywords: Corporate social responsibility, capital structure, financial performance, company value.
Co-Authors - Akram A. Akram Ahmad Rifa'i Ahmad Rifa'i Ahmad Rifai Ahmad Rifai Ahmad Rifai Ahmad Rifa’i Akma, Hidayatul Akram Akram, Akram Alamsyah Alamsyah Alamsyah Alamsyah Alan Firmansyah AM, Saiful Amanda Bellamy Andika Noviawan, Lalu Anggita Julia Mahmud Ayudia Sokarina Baiq Anggun Hilendri Lestari Barry Alfian Biana Adha Inapty, Biana Adha Budi Santoso Budi Santoso Cahya Suryani Chandra Setiawan Darmo Suwito Dewa Ayu Oki Asta Rini Djumaidi, Lalu Takdir Dwi Putra Buana Sakti Dwidya Nitasya Eka Sintala Dewi Anjani Elin Erlina Sasanti Elly Purnama Sari Endar Pituringsih endar pituringsih, endar Erna Widiastuti Faizaturrahmi, Faizaturrahmi Farha, Farha Fatwadi Fatwadi Feryansyah, Feryansyah Fitriani, Baiq Titin Furkan, Lalu M. Hadi, Ahwan Hakim, Zulkarnain Hamdani Husnan, Lalu Helfiani Putri Hermanto - - Hermanto Hermanto Hermanto Hermanto Hermanto Hermanto Husnan, Lalu Hamdani I Nyoman Nugraha Ardana Putra Ida Ayu Nursanty Ihsan Hadi Iman Waskito Isnaini, Zuhrotul Johan Satriajaya Johan Satriajaya Julia Rospani, Tika Wahyu Kartikasari, Nungki Karyatni, Ni Made Dwi L. Hamdani Husnan Lalu Muhammad Furkan Lalu Takdir Jumaidi Layali Ihyani Lenap, Indria Puspitasari Lucky Mandalika Luh Putu Resti Mega Artantri Luh Utami Lukman Effendy Lukman Effendy Mareza, Puja Dwi Mawaddah, Tia Miharja, Een Samawati Miharja, Een Samawati Moh Syamsul Rijal Ni Ketut Surasni Ni Ketut Surasni Ni Made Dwi Karyatni Ni Made Pratiwi Nadi Saputri Nur Fitriah Nurabiah, N. Oktavia Komala Sari Perdana Kusuma Negara Prayitno Basuki, Prayitno Puja Dwi Mareza Pusparini , Herlina Radiatushalihah, Radiatushalihah Rinie Arifianti Rismayati Sabina Sabina Saiful AM Saipul Arni Muhsyaf Sari, Elly Purnama Siti Rahimah Nurdiana Suryantara, Adhitya Bayu Sutisyruna Nofriani Sutriningsih Sutriningsih Telabah, I Wayan Suardana Titiek Herwanti Ulfa, Pipit Rismayani Wahyu Jekti Handayani Widia Astuti Widia Astuti Windi Ar, Baiq Melati Sepsa Yati Fitria Zamri Yessy Puturuhu Iriene Puturuhu Yusli Mariadi