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All Journal Jurnal Manajemen dan Bisnis Baja (JUMANIS BAJA) Jurnal InTent: Jurnal Industri dan Teknologi Terpadu Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Jurnal Syntax Imperatif : Jurnal Ilmu Sosial dan Pendidikan ABDIKARYA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Jurnal Manajemen Retail Acman: Accounting and Management Journal Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Anggi Haerani
UNIVERSITAS BANTEN JAYA
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Veterinary Other

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Laporan Pelaksanaan Anggaran untuk Mengukur Kinerja Finansial pada Organisasi Sektor Publik Haerani, Anggi; Prihatin, Khristina Sri; Irnawati, Erni
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 8 No 1 (2025): Progress: Jurnal Pendidikan, Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v8i1.3890

Abstract

Society today is concerned about the performance of government agencies. There is often a public distrust of government, due to the fact that public agencies often use funds without proper planning, overspend, make frequent losses and do not always achieve set goals. The purpose of submitting financial statements in the public sector is to convey information about the resources, location, and use of funds. The information gathering strategies used by the researcher in this study included a literature review and field observations. In the process of data analysis, the author applied two approaches, namely descriptive method and deductive approach. from an economic point of view budget execution report to measure financial performance in public sector organisations is less economical because the realised expenditure is greater than the efficiency target. Some entities have improved efficiency over time by managing expenditure better than the target. While in terms of effectiveness, this shows the agency's ability to achieve the set revenue target, although some entities such as the Medan City Government have not been able to realise all potential revenue.
Employee Spirit: The Influence of Leadership Style and Work Environment: Study on Education and Culture Service Serang District Rohaelis Nuraisiah; Anggi Haerani
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 16 No. 2 (2022): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/1jp0rh68

Abstract

The method used in this study is quantitative. This method uses to predict the influence between the independent variable and the dependent variable; in this study, the variable X1 (Leadership Style), X2 (Work Environment) is the independent variable and the variable Y (Work Spirit) is the dependent variable. The sample in this study was 70 people; the instrument used was primary data, and multiple linear regression analysis uses to analyze the data. Based on the results of the study, there is a significant influence between leadership style and work environment on employee morale at the Education and Culture Office of Serang Regency. With the test results obtained multiple linear regression equation Y= 28.019 + 0.215 X1 + 0.246 X2. and hypothesis testing, the value of tcount Leadership Style = 2.312, using the significant limit = 0.05, obtained ttable = 1.66757. Moreover, tcount Work Environment = 4.034 obtained ttable = 1.66757. The test criteria from these results are tcount > ttable, meaning H0 reject, and H1 is accepted. Thus, the t-test hypothesis of the leadership style variable and work environment significantly influence work motivation. The leadership style variable has a coefficient of determination of 0.215, which means there is an influence of leadership style. It works environment on employee morale by 21.5%, and the remaining 78.5% influenced by variables others not included in this study.
Employee Performance: The Effect of Workload and Compensation: Survey at a Restaurant in Serang, Banten Khristina Sri Prihatin; Anggi Haerani
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 17 No. 1 (2023): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/vy4whp07

Abstract

This study aims to determine the effect of workload on employee performance at a restaurant in Serang, Banten. The effect of compensation on the performance of employees at a restaurant in Serang, Banten. The Effect of workload and compensation on the performance of employees at a restaurant in Serang, Banten. This research includes quantitative research. The population of this study were the employees at a restaurant in Serang, Banten in Serang totaling 26 people. The method used is quantitative associative. The data analysis method used T test and F test. The results showed that the results of the T test between workload and employee performance obtained Tcount > T table, namely 0.749 < t table 2.069. So the workload has no effect on employee performance. As for compensation for employee performance, it shows that the results of the T-test obtained the value of Tcount > Ttable, namely 4.058 > t table 2.069. So compensation has an effect on employee performance. F test results obtained 8.956 > f table 3.40, it can be concluded that there is an effect of workload and compensation on employee performance at a restaurant in Serang, Banten.
Development of a Web-based E-Learning System for Accounting Education in Higher Education Anggi Haerani; Rohaelis Nuraisiah; Tauffik Qurohman
Acman: Accounting and Management Journal Vol. 5 No. 2 (2025): Acman: Accounting and Management Journal
Publisher : P3M, Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v5i2.01

Abstract

Web-based e-learning systems have become a major focus in improving accounting learning in higher education. This research aims to design an effective e-learning system to enrich students' learning experience and support better interaction between students and teachers in the context of accounting education. Key challenges in the implementation of e-learning technology include appropriate integration with academic content needs, as well as optimisation of user experience to improve student participation and learning outcomes. Effective evaluation methods are needed to measure the success of e-learning system implementation, considering various evaluation aspects such as user satisfaction, system efficiency, and learning achievement. The impact of using a web-based e-learning system is also analysed on the interaction between students and teachers, which has the potential to enrich the learning experience in the accounting education environment.
Pengembangan Media Pembelajaran Domino Card untuk Mata Pelajaran Dasar-Dasar Akuntansi dan Keuangan Lembaga Leony Devi Antika Sari; Budi Mulyati; Yusina Fadla Ilmi; Fitri Nurlaili; Anggi Haerani; Khristina Sri Prihatin
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol. 9 No. 2 (2026): Progress: Jurnal Pendidikan, Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v9i2.4809

Abstract

This research is conducted based on the results of a learning needs analysis collaborated with teachers at a vocational high school. Several obstacles were found in the learning process, including the suboptimal use of learning resources and the unavailability of game-based learning media at school. This study aims to develop domino card learning media for 11th grade vocational high school students in learning the basics of accounting and institutional finance. This study used R&D (Research & Development) method with 4D model. The stages of this model include define, design, develop, and disseminate. The results showed that the domino card media was suitable for use based on the assessment results from the validators, namely the material expert gave a score of 90.66%, the media expert gave a score of 92% and the learning design expert gave a score of 100%, and all three are in the very suitable category. The response from users gave very good results, where students gave a response with a score of 80% and teachers gave a response with a score of 100%. Therefore, it can be said that the domino card media developed in this study is suitable for use in the learning process at vocational school for the subject of basic accounting and institutional finance.
Financial Performance and Sharia Stock Prices: Evidence from Indonesia's Halal Food and Beverage Industry Khristina Sri Prihatin; Anggi Haerani; Yono Ali Achmad; Qobiyatul Muthoharoh
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): Jurnal Relevansi: Ekonomi, Manajemen dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.596

Abstract

This study examined the effects of profitability, liquidity, and solvency on the Sharia stock prices of halal food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the 2019–2021 period. A quantitative research approach was employed using secondary data obtained from audited annual financial statements. The sample consisted of 16 Sharia-compliant companies selected through purposive sampling, resulting in 48 firm-year observations. Multiple linear regression analysis was conducted to evaluate the effects of Return on Assets (ROA), Current Ratio (CR), and Debt-to-Equity Ratio (DER) on Sharia stock prices. The results indicated that profitability and solvency significantly affected Sharia stock prices, whereas liquidity did not have a significant effect. Simultaneously, the three financial ratios explained 40.8% of the variation in Sharia stock prices. These findings suggested that profitability and capital structure were more important than liquidity in determining stock valuation within Indonesia's Islamic capital market. However, the study was limited to the halal food and beverage manufacturing subsector and a three-year observation period. This study contributed updated empirical evidence on the financial determinants of Sharia stock prices and enriched the literature on Islamic capital markets in Indonesia.
Co-Authors Achmad Rifa'i Budi Mulyati Dwiyatno, Saleh Edward Fazri Erni Krisnaningsih Fitri Nurlaili Irnawati, Erni Kania, Raden Leony Devi Antika Sari Lona Noviani Prihatin, Khristina Sri Qobiyatul Muthoharoh Rohaelis nuaraisiah Rohaelis Nuraisiah rohelis Nuraisiah Sukarta Atmaja Tauffik Qurohman Yono Ali Achmad Yusina Fadla Ilmi