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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Syntax Literate: Jurnal Ilmiah Indonesia Kompartemen : Jurnal Ilmiah Akuntansi Inovator : Jurnal Manajemen Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Journal on Education Accounting Global Journal JURMA : Jurnal Program Mahasiswa Kreatif eCo-Fin Jurnal Ekonomika Dan Bisnis Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Manager : Jurnal Ilmu manajemen
N. A. Rumiasih
Universitas Ibn Khaldun Bogor
Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGOLAHAN JAMBU KRISTAL MENJADI DODOL SEBAGAI UPAYA PEMULIHAN EKONOMI DAMPAK COVID-19 DI DESA BANTARSARI Astari Indah Qirana; N. A. Rumiasih
PKM-P Vol 4 No 1 (2020): Juni 2020
Publisher : LPPM UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/pkm-p.v4i1.724

Abstract

Tujuan dari penelitian ini untuk mengetahui kondisi petani yang mengalami penurunan penjualan sebagai dampak COVID-19 di Desa Bantarsari dan memberikan inovasi industry ekonomi pengolahan jambu kristal menjadi dodol sebagai upaya pemulihan ekonomi tingkat desa khususnya di wilayah Desa Bantarsari. Metode yang digunakan dalam peneltian ini menggunakan metode penelitian lapangan dengan observasi dan wawancara mengajukan pertanyaan-pertanyaan kepada pihak yang bersangkutan adalah kepala desa bantarsari dan petani terkait masalah yang diteliti. Hasil penelitian membuat olahan dodol dari jambu kristal yang menjadi jajanan sehat dan juga dapat dijadikan oleh-oleh khas sehingga dapat menambah income masyarakat di Desa Bantarsari Kecamatan Rancabungur Kabupaten Bogor.
Comparative Analysis of Financial Performance Before and During the Covid-19 Pandemic at BTPN Syariah Desmy Riani; Denia Maulani; Dewi Megawati; Hannisa Rahmaniar; Puspita Sari; NA Rumiasih
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 2 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i2.4591

Abstract

This research aims to see the financial performance of BTPN Syariah before and after the COVID-19 pandemic as measured by profitability and liquidity ratios. The method used in this research is the quantitative data method, the type of data used is secondary data. By using financial data sourced from the balance sheet and profit and loss statements of BTPN Syariah in 2016-2020. This study uses a descriptive analysis method with a quantitative approach. Based on the results of research on financial performance as measured by profitability ratios with indicators of ROA, there was decrease before and after covid by 5.03 percent, which was caused by decrease in profit. The BOPO ratio there was decrease before and after covid by 6.35 percent, which was caused by decrease in operating income. However, ROA and BOPO are still in very healthy categorization, both before the pandemic and after the pandemic. In the NOM ratio, the performance before pandemic in less healthy category and after pandemic there was decrease by 0.39 percent to be unhealthy which cause by decrease in net operating income. The ROE ratio before the pandemic was in very healthy condition, after the pandemic there is decrease by 11.89 percent to be healthy enough. Then the measurement of financial performance using the liquidity ratio by the FDR parameter, financial performance both before and during the pandemic was in quite a Healthy condition. In the ratio of NPF, FAR, and Quick Ratio, the performance before and after the pandemic was in very healthy condition.
Pengaruh Return on Investment (ROI), Earning Per Share (EPS), Net Profit Margin (NPM), dan Market Value Added (MVA) Terhadap Return Saham Desmy Riani; N.A Rumiasih; Hannisa Rahmaniar Hasnin; Muhamad Ridwan
Journal on Education Vol 5 No 2 (2023): Journal on Education: Volume 5 Nomor 2 Tahun 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v5i2.1001

Abstract

e capital market has a fairly strong role in increasing economic stability in a country, because the capital market is used as a means of business funding and as a means for the public to invest. This study aims to determine the partial and simultaneous effect of Return on Investment (ROI), Earning Per Share (EPS), Net Profit Margin (NPM), and Market Value Added (MVA) on Stock Returns in Banking Companies listed on the Indonesia Stock Exchange. (IDX). This type of research uses a quantitative approach. The population in this study are banking companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period, namely 44 companies. Sampling using purposive sampling method, and obtained a sample of 12 companies. Data collection techniques were carried out by means of documentation studies and literature studies. The data analysis technique used in this study is descriptive statistical analysis, classical assumption test, and multiple linear regression analysis techniques. The results of the study show: partially Return on Investment (ROI) and Market Value Added (MVA) have a positive and significant effect on Stock Returns, Earning Per Share (EPS) has no effect on Stock Returns, and Net Profit Margin (NPM) has a negative and significant to Stock Return. Meanwhile, simultaneously Return on Investment (ROI), Earning Per Share (EPS), Net Profit Margin (NPM), and Market Value Added (MVA) have no effect on Stock Returns.
Pengaruh Debt To Asset Ratio dan Total Asset Turnover Ratio Terhadap Financial Distress (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021) Yusmitha Oktaviana; N.A Rumiasih; Yudiana Yudiana
eCo-Fin Vol. 5 No. 3 (2023): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v5i3.835

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh debt to asset ratio dan total asset turnover ratio terhadap financial distress baik secara parsial ataupun simultan. pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Sampel penelitian terdiri dari 8 perusahaan yang dipilih berdasarkan kriteria yang telah ditentukan atau biasa dikenal dengan metode purposive sampling. Penelitian ini menggunakan kuantitatif dan data sekunder berupa laporan keuangan perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Analisis data dilakukan menggunakan statistik deskriptif, uji asumsi klasik, regresi linear berganda, uji T, dan uji F. Dalam penelitian ini, digunakan model Springate untuk memprediksi financial distress dengan bantuan perangkat lunak IBM SPSS versi 26. Hasil penelitian secara parsial menunjukkan bahwa debt to asset ratio berpengaruh negatif signifikan terhadap financial distress dan total asset turnover ratio berpengaruh positif signifikan terhadap financial distress. Selanjutnya, secara simultan menunjukkan bahwa debt to asset ratio dan total asset turnover ratio secara bersama-sama berpengaruh signifikan terhadap financial distress
Pengaruh Current Ratio (CR), Return On Assets (ROA) dan Debt to Equity Ratio (DER) Terhadap Harga Saham Pada Perusahaan Sub Sektor Kontruksi dan Bangunan yang Terdaftar di BEI Periode 2017-2021 Dede Verawati; N.A. Rumiasih; Desmy Riani
eCo-Fin Vol. 6 No. 1 (2024): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v6i1.889

Abstract

this study aims to determine the effect of the current ratio, return on assets and debt to equity ratio on stock prices partially and simultaneously. the number of samples used was 7 construction and building sub-sector companies registered on the IDX in the form of annual financial reports from 2017-2021. the data used is secondary data with the data collection method using the purpose sampling method. data collection techniques used documentation techniques by taking sources from the Indonesia Stock Exchange. the analytical method used in this study was multiple liniar regression using the SPSS 24 application. The results revealed that the current ratio has a negative and significant effect on stock prices. While the return on assets and debt to equity ratio has no effect on stock prices. While the silmutaneous test results have a significance value of 0,004 < 0,05, it can be concluded that simultaneously the current ratio, return on asssets and debt to equity ratio together have a significant effect on stock prices.
Analisa Pendekatan Kontribusi Margin Terhadap Pencapaian Laba Tahun 2022 Pada Umkm Melati Rayya Ela Melatiah; N.A. Rumiasih; Muhammad Nur Rizqi
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v7i9.14406

Abstract

Pertumbuhan Usaha Mikro Kecil Menengah (UMKM) Indonesia dari 64.199.606 unit pada 2018 meningkat menjadi 65.471.134 unit pada 2019. Meskipun terjadi kenaikan, mayoritas pelaku UMKM belum memahami pentingnya strategi pengembangan bisnis, seperti penentuan harga pokok penciptaan, break-even point, studi pasar, studi sasaran pasar, inovasi produk, penilaian kinerja, dan perhitungan margin donasi. Riset ini bertujuan untuk mengidentifikasi marjin donasi, strategi pemasaran produk, dan penekanan biaya variabel pada UMKM Melati Rayya. Hasil riset menunjukkan penjualan pak jahe merah dengan harga Rp. 15.000,- menghasilkan margin donasi sebesar Rp. 27.216.203,- dengan rasio margin donasi 61%. Meskipun demikian, usaha ini berpotensi untuk diperluas dan bertahan dalam dinamika ekonomi yang cepat, dengan saran untuk meningkatkan strategi pemasaran.
Pengaruh Modal Kerja dan Liabilitas Terhadap Earning Per Share Pada Perusahaan Semen yang Terdaftar di BEI Periode 2018-2022 Maudy Diana Putri; Hurriyaturrohman, Hurriyaturrohman; Rumiasih, N.A.
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2068

Abstract

This study aims to investigate the influence of Working Capital and Liabilities on Earnings Per Share (EPS) both partially and simultaneously. It employs a quantitative research approach. The population consists of companies in the cement sub-sector listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022, totaling 6 companies. Purposive sampling was utilized to select the sample based on specific criteria, resulting in 3 companies with a market capitalization exceeding 10 trillion IDR being chosen. Data were sourced from the financial reports of each company published on the website www.idx.co.id. Data analysis was conducted using multiple regression analysis methods. The study was tested using SPSS software version 26. The results indicate that both Working Capital and Liabilities collectively influence Earnings Per Share in cement companies listed on the BEI from 2018 to 2022. Partially, Working Capital significantly affects Earnings Per Share, whereas Liabilities do not have a significant impact on Earnings Per Share.
Pengaruh Debt Covenant, Company Growth, Invesment Opportunity Set dan Dividend Payout Ratio Terhadap Konservatisme Akuntansi Riani, Desmy; N.A. Rumiasih, N.A. Rumiasih; Ratnawati, Dini; Maulani, Denia
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.1, Maret 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i1.15511

Abstract

The purpose of this study is to analyze the effect of Debt Covenant, Company Growth, Investment Opportunity Set and Dividend Payout Ratio on Accounting Conservatism in Finance companies in the banking sub-sector listed on the Indonesia Stock Exchange in the 2016-2021 period. The determination of the sample uses the purposive sampling method, which is a sampling method based on predetermined criteria. The technical data analysis used is descriptive statistical analysis and multiple linear regression analysis using Eviews 12. The result of this study is that the data shows that partially company growth has a positive and significant effect, the investment opportunity set has no negative and significant impact. The debt covenant and dividend payout ratio have no effect and are not significant to accounting conservatism. And simultaneously independent variables are influential and significantly absorb accounting conservatism.
The Effect of Auditor Switching, Audit Delay, Audit Tenure, and Firm Size on Audit Quality (Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange in 2017-2021) Ningrum, Lusiana; Ningrum, N.ARumiasih.; Asvariwangi, Verni
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 2 (2023): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i2.15696

Abstract

Study This aim For know influence variable Auditor Switching, Audit Delay, Audit Tenure, Firm Size to Company Audit Quality manufacture sector industry goods consumption listed on the IDX on 2017-2021 years . Method taking sample using purposive sampling and obtained sample as many as 18 companies during five year so that the data is analyzed as many as 90 observations with use logistic regression with tool analysis using SPSS version 25. Results study show that Firm Size matters positive to top audit quality examiner report finance on company with positive direction _ And company big tend get more audit quality ok . Meanwhile, Auditor Switching, Audit Delay and Audit Tenure do not influential significant to old audit quality engagement that occurred between KAP and company client And change of auditors by company client And ever audit report issued No influence audit quality however influence accuracy time And relevance from report finance the .
Analysis of Payroll Accounting Information System in Controlling Operational Costs at SMK PGRI 3 Bogor City Komalasari, Andriyani Siti; Ningrum, N.ARumiasih.; Syukur, R. Dudung
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 2 (2023): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i2.15816

Abstract

This research aims to analyze payroll accounting data for employees of SMK PGRI 3 Bogor City. The results of this research will help SMK PGRI 3 Bogor City in making decisions about the payroll system to use, as well as when to collect the necessary data. The data analysis technique used to achieve the research objectives is to compare theory with practice at SMK PGRI 3 Bogor City. This research uses a descriptive approach method at SMK PGRI 3 Bogor City with qualitative data types, which focuses on the payroll accounting information system at SMK PGRI 3 Bogor City and operational cost control at SMK PGRI 3 Bogor City, interview and documentation data collection methods, and analysis techniques qualitative data. Data analysis in this research begins by analyzing related functions, supporting documents, accounting records used, network procedures and internal controls. The results of this research indicate that the payroll accounting information system at SMK PGRI 3 Bogor City is good in theory and has been developed in accordance with theory so that it can provide accurate information regarding the payroll process as well as determining operational costs applied at SMK PGRI 3 Bogor City is good where the determination control of operational costs on payroll is determined by looking at the employee attendance system which already uses a fingerprint sensor system, so the salary costs that must be paid are more precise because attendance cannot be manipulated.
Co-Authors -, Yudiana A Syukur, Dudung Abriel Owen, Mochammad Agus Cahyana Agustian, Anggis Aji Arial Mubarok Alhadi, Ade Angga Prasetia Aprilia, Ferlis Astari Indah Qirana Azolla Degita Azis Dede Verawati Denia Maulani Desmy Riani Dewi Megawati Ela Melatiah Farhana, Siti Aulia Firdaus, M. Azis Hannisa Rahmaniar Hannisa Rahmaniar Hasnin Hendri Maulana Hermawan, Haslisa Hurriyaturrohman Hurriyaturrohman Komalasari, Andriyani Siti M. Imam Sundarta Maudy Diana Putri Mubarok, Aji Arial Muhamad Ridwan Mulyati Mulyati Ningrum, Lusiana Nurokhmah, Setianingrum Pebrianti, gina Pramesti, Yulia Prasetya, Angga Pratiwi Sakinah, Sarita Dian Puspita Sari Rachmatullaily Tinakartika Rinda Ramadhany, Tsaltsa Putri Rantika, Mira Ratnawati, Dini Rini Hastuti Rizki, Sinta Dewi Rizqi, Muhammad Nur Syafira , Rifa Syukur, R. Dudung Tsaltsa Putri Ramadhany Verni Asvariwangi Yudiana Yudiana, Yudiana Yusmitha Oktaviana