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yenni agustina
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PEMBERDAYAAN WANITA TANI MELALUI PENENTUAN HARGA POKOK PRODUKSI, PENGEMASAN DAN PEMASARAN GULA AREN DI KECAMATAN BATU BRAK LAMPUNG BARAT yenni agustina
Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Vol 4 No 1 (2020)
Publisher : Lembaga Penelitian dan Pengabdian Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jss.v4i1.158

Abstract

Kecamatan Batu Brak merupakan salah satu kecamatan penghasil gula aren di lampung barat. Produksi gula aren yang terus meningkat membuktikan bahwa gula aren lampung barat semakin diminati oleh khalayak ramai. Namun sayangnya sistem perhitungan harga pokok produksi yang masih tradisional, serta sistem pengemasan yang masih tradisional dan sistem pemasaran yang masih sederhana menjadikan gula ini belum menjangkau pemasaran hingga ke mancanegara. Padahal kabupaten Lampung Barat memiliki potensi yang sangat bagus untuk menjadi produsen gula aren yang besar. Berdasarkan hal tersebut maka, tim berinisiatif untuk membantu wanita tani sebagai salah satu mesin penggerak untuk menghasilkan gula aren melalui sosialisasi, pelatihan, pendampingan, dan monev penentuan harga pokok produksi dalam hal penentuan harga jual sehingga memiliki harga jual yang mampu bersaing, sistem pengemasan yang menarik dan sistem pemasaran yang efektif. Metode yang digunakan yaitu dengan metode pendampingan serta pelatihan. Program kegiatan ini pun mendapatkan resepon yang positif dari peserta. Kata Kunci:Harga Pokok Perhitungan, Pemasaran,dan pengemasan, gula aren.
Pengaruh Intellectual Capital Terhadap Kinerja Keuangan dan Nilai Pasar (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2010-2014) Kiagus Andi; Sinta Rustia Purnama; Yenni Agustina
Inovasi Pembangunan : Jurnal Kelitbangan Vol 4 No 03 (2016): November 2016
Publisher : Balitbangda Provinsi Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (790.051 KB)

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui secara empiris dampak modal intelektual terhadap kinerja keuangan dan nilai pasar. Variabel bebas yang digunakan dalam penelitian ini adalah modal intelektual yang diukur dengan nilai dimodifikasi tambah koefisien intelektual (MVAIC) yang dikembangkan oleh Ulum (2014). M-VAIC adalah ukuran komprehensif IC berdasarkan model VAIC yang dikembangkan oleh Pulic (1998). Model MVAIC menambahkan effieciency modal relasional (RCE) sebagai komponen. Variabel terikat dalam penelitian ini kinerja keuangan diukur dengan menggunakan return on investment (ROI), sedangkan nilai pasar diukur dengan usingprice ke nilai buku (PBV) Metode sampel dalam penelitian ini adalah metode purposive sampling dan sampel 130 perusahaan manufaktur sebagai item dari pengamatan yang diambil dari laporan tahunan tercatat di Bursa Efek Indonesia tahun 2010-2014. alat analisis data yang digunakan regresi linier sederhana dengan SPSS 21 sebagai program perangkat lunak. Hasil penelitian ini menunjukkan bahwa modal intelektual berpengaruh positif dan signifikan terhadap kinerja keuangan dan modal intelektual berpengaruh positif dan signifikan terhadap nilai pasar
PENGARUH TRANSFER PRICING, LEVERAGE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE Nur Alfi Laila Sifai Ghasani; Nurdiono Nurdiono; Yenni Agustina; A. Zubaidi Indra
Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 1 (2021): JAK Volume 26 No 1, Januari 2021
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1054.087 KB) | DOI: 10.23960/jak.v26i1.269

Abstract

The research aims to examine the effect of transfer pricing, leverage, profitability on tax avoidance. the sample in this study was selected using purposive sampling and obtained 140 samples of companies listed on Indonesia Stock Exchange in 2014- 2019 that met the criteria. The result of hypothesis testing with multiple linear regression analysis using the SPSS 23 application show that transfer pricing has not effect on tax avoidance. leverage and profitability has a significant effext with a negative coefficient on tax avoidance.
PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA PENGADILAN DIMASA WABAH COVID-19 Annisa Mulia Aghsya; Ratna Septiyanti; Yenni Agustina; Usep Syaipudin
Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 2 (2021): JAK Volume 26 No 2, Juli 2021
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1038.615 KB) | DOI: 10.23960/jak.v26i2.276

Abstract

This research aims to know the effect of management control system towards organizational performance in Pengadilan Negeri Tanjung Karang class IA during covid-19. This research is a quantitative study using a survey method with data collection techniques using a questionnaire which is measured by using the SPSS version 26 program. The population in this study were all employees of Pengadilan Negeri Tanjung Karang class IA, sampling using saturated sampling techniques namely all employees of Pengadilan Negeri Tanjung Karang class IA so that a total sample of 100 was obtained. The data analysis technique used the correlation test. The results of this study indicate that the management control system has a positive and significant effect on organizational performance during the Covid-19. With a determination coefficient of 0.728, the influence of management control system towards the performance of Pengadilan Negeri Tanjung Karang class IA during the Covid-19 was 72.8%, while the remaining 27.2% was influenced by other factors not examined in this study.
Peningkatan keterampilan basic photography dengan smartphone dan penyusunan laporan keuangan UMKM Zubaidi Indra; Yenni Agustina; Kiagus Andi
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 3 (2021): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v1i3.63

Abstract

Technology and financial reports have a vital role in business life. Technology can help MSME players in marketing their products to areas that are difficult to reach for them. One form of technology that has an important role is cell phones. This tool, which is better known as a communication tool, can also act as an attractive image-producing tool that can support MSME players in marketing their products. However, not all MSMEs can use this tool optimally due to the lack of knowledge and skills in photography. Meanwhile, financial reports for stakeholders are no less critical for the continuity of MSME businesses, especially in obtaining financial assistance from the government. Kelurahan Tanjung Raya, especially RT 015, is out of the population working as a business actor. However, the development of MSMEs was not so fast due to their lack of knowledge in marketing goods and preparing financial reports. Based on this phenomenon, the team conducted a Community Service attended by 10 MSME actors. This service activity was carried out at the Bunda Delima Akper for 1 day, considering it was in a covid 19 situation. At the time of this activity, the participants were so enthusiastic about taking part in training and practicing photography so that this activity could provide positive values for the participants.
Pendampingan dalam penentuan besaran biaya produksi untuk usaha keripik dengan menggunakan metode Activity Based Costing Dewi Sukmasari; Yenni Agustina; Agrianti Agrianti; Susi Sarumpaet
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 2 (2020): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpm.v1i2.109

Abstract

Purpose: The cost of production is an important component in determining the selling price. The right and accurate cost of goods manufactured can provide the right information for decision-makers. Kelurahan Tanjung Raya is one of the sub-districts located in the subdistrict of peace. One form of a business carried out by the home industry is the chips business. The chip business is one of the businesses that can help the family economy. This PkM partner is the Dasawisama Women chip business group in the Tanjung Raya sub-district, RT 015. The main problem of partners is that they are still biased in calculating the cost of goods manufactured, while the production cost is an essential component in determining the selling price. The PkM method provided is in the form of training and mentoring. As the results of this activity, the respondent welcomed this activity with a positive response and increased understanding of the respondents in comparing the cost of goods manufactured with the conventional method and the ABC method. The purpose of this study was to increase the skill and the knowledge of participants. Method: The activities carried out were training and accompaniment. Results: Respondents welcomed this activity with a positive response and increased respondent understanding in comparing the cost of goods manufactured comparisons with the conventional method and the ABC method. Conclusion: This activity has a positive impact on increasing the skills and income of the participant group. Keywords: Cost of production, ABC, Selling price
Peningkatan keterampilan dan pendapatan ibu-ibu Dasawisma dan Karang Taruna melalui kerajinan pengolahan barang sisa Yenni Agustina; Ahmad Zubaidi Indra; Tiara Nirmala; Ade Widiyanti
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 2 (2020): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpm.v1i2.111

Abstract

Purpose: Housewives and young people have the potential to support the household economy. Tanjung Raya is one of the families located in the sub-district of Peace in Bandar Lampung. Based on statistical data, the majority of jobs in this sub-district are laborers, of course, this is sad when the location is strategic for conducting business activities, but not many people have used it. The weakness experienced by these residents is the lack of skills so that to overcome this the PkM team took the initiative to carry out activities to increase the skills and income of participant, Tanjung Raya Village in the field of handicraft processing of used goods, especially used cooking oil. This activity is specifically aimed at improving the skills and knowledge of participants. Method: This PkM activity collaborates with the Nabbay Hanggum community who act as a resource for this activity. Results: The result of this activity is an increase in the skills of the participants so that it can be concluded that this activity has a positive impact. Conclusion: This activity has a positive impact on increasing the skills and income of the participant group. Keywords: Skills, Used oil, Income
Pengaruh Komponen Akrual dalam Memprediksi Arus Kas Aktivitas Operasi di Masa Depan Eriska Dwi Apriana; Usep Syaipudin; Yenni Agustina; Einde Evana
Jurnal Syntax Transformation Vol 3 No 02 (2022): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v3i2.505

Abstract

This research aimed to give an empirical evidence about the influence of accrual components in predicting activity of operating future cash flow. This research used 3 accrual components as the independent variables which were changes in receivable, change in payable, and changes in inventory. The data used in this research was secondary data of financial statements of manufacturing companies which were registered in Indonesian Stock Exchange in period 2015 – 2018. Purposive sampling was used in this research and used multiple regression. The results showed that changes in receivable significantly influenced activity of operating cash flow in the future, while changes in payable and changes in inventory didn’t influence activity of operating future cash flow.Changes In Receivable, Changes In Payable, Changes In Inventory, Cash Flow, Future Cash Flow, Accrual Components
Pengaruh Karakteristik Good Corporate Governance Terhadap Pengungkapan Corporate Social Responsibility (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2015-2019) Rifki Maulana; Kiagus Andi; Yenni Agustina
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 11, No 1 (2022): Kinerja dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jrm.v11i1.6211

Abstract

This study aims to examine the effect of the characteristics of good corporate governance on the disclosure of corporate social responsibility studies in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. This research is motivated by the many phenomena between good corporate governance and corporate social responsibility, in wich corporate social responsibility can be implemented through regulations within the company. This analysis uses the variables of the board of commissioners, independent board of commissioners, institutional ownership, and public ownership as independent variables. The dependent variable is the disclosure of corporate social responsibility by the company. The sample in this study were 64 companies obtained from the purposive sampling method. Multiple linear regression analysis is used as a technique in tihs study. From these results it can be seen that the board of commissioners, institutional ownership, public ownership has a significant positive effect on the disclosure of corporate social responsibility of the company, while the independent board of commisssioners has no significant effect on the disclosure of corporate social responsibility of the company.Keywords: Good Corporate Governance, Corporate Social Responsibility
Pengaruh Earnings Management Terhadap Nilai Perusahaan Dimoderasi Dengan Praktik Corporate Governance Ludwina Damei; Einde Evana; Yenni Agustina; Fajar Gustiawaty Dewi
Jurnal Akuntansi dan Keuangan Vol 13, No 2 (2022): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v13i2.2742

Abstract

Problems in the practice of corporate governance arise and occur because of differences and separation between control and ownership of the company. This study has a purpose, including to analyze the effect of Earning Management on firm worth, to investigate the impact of Corporate Governance on firm worth, and to dissect the benefits of Corporate Governance effect on firm worth and acquiring the executives. The populace taken in this study is organization information recorded on the IDX. Inspecting was done utilizing purposive examining strategy. The data used by the researcher includes secondary data, namely quantitative data obtained from the BEI website. The data collection method of this research is documentation data. The stages of data analysis were carried out through the stages of descriptive statistics, classical suspicion tests, and speculation testing. The outcomes showed that income the board had a critical adverse consequence on firm worth, institutional proprietorship as a directing variable of profit the executives on firm value had a significant positive effect, and the independent commissioner variable as moderating variable of earnings management on firm value had a significant positive effect
Co-Authors A. Zubaidi Indra Ade Widiyanti Agrianti Agrianti Ahmad Zubaidi Indra Amelia, Yunia Annisa Gustiara Darmawan Annisa Mulia Aghsya Aryan Danil Mirza. BR Dewi Sukmasari Dewi Sukmasari Einde Evana Einde Evana Eriska Dwi Apriana Fajar Gustiawaty Dewi Kiagus Andi Kiagus Andi Kiagus Andi Kiagus Andi Ludwina Damei Muhammad Daffa Subing Nur Alfi Laila Sifai Ghasani Nurdiono Nurdiono Ratna Septiyanti Reni Oktavia Rifki Maulana Sinta Rustia Purnama Susi Sarumpaet Tiara Nirmala Usep Syaipudin Zubaidi Indra