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All Journal Jurnal Keuangan dan Perbankan The Indonesian Accounting Review EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis SEIKO : Journal of Management & Business JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG YUME : Journal of Management JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Pendidikan Akuntansi dan Keuangan Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Humaniora Kajian Akuntansi Sosiohumanitas: Jurnal Ilmu-Ilmu Sosial dan Humaniora JAF- Journal of Accounting and Finance Al-Kharaj: Journal of Islamic Economic and Business Jurnal Riset Akuntansi Kontemporer STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Revenue : Jurnal Ilmiah Akuntansi Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Jurnal Abdi Masyarakat Indonesia eProceedings of Management Community Service Seminar and Community Engagement (COSECANT) Mutiara: Jurnal Penelitian dan Karya Ilmiah Community Service Progress
Deannes Isynuwardhana
Universitas Telkom
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Pengaruh Komite Audit, Komisaris Independen, Kepemilikan Institusional, Free Cash Flow, Dan Leverage Deannes Isynuwardhana; Magdalena Gina Rahmawati
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.3094

Abstract

Earnings quality reflects the actual performance of the company in generating operating income. Earnings quality can be an indication of the ability of earnings information to respond to the market. In addition, the quality of earnings gets attention and plays an important role in making investment decisions for investors and various parties. This study aims to determine the effect of audit committee, independent commissioners, institutional ownership, free cash flow, and leverage on earnings quality in food and beverage companies. The population in this study were all companies. There are 28 food and beverage companies. While the sample used as many as 20 samples with a total data in this study of 80 data. Then the data in this study were analyzed using descriptive statistics and panel data regression. The results showed that the audit committee, independent commissioners and institutional ownership, free cash flow, and leverage had a significant effect on earnings quality. Partially, audit committee has a significant positive effect, independent commissioners, institutional ownership, and free cash flow has no significant effect, and leverage has a negative significant effect on earnings quality.
AKUNTANSI DIGITAL BERBASIS APLIKASI “SI APIK” PADA UMKM DESA WISATA ALAM ENDAH Dudi Pratomo; Sri Rahayu; Dini Wahjoe Hapsari; Deannes Isynuwardhana; Krishna Kusumahadi
Prosiding COSECANT : Community Service and Engagement Seminar Vol 1, No 2 (2021)
Publisher : Universitas telkom

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (469.871 KB) | DOI: 10.25124/cosecant.v1i2.17494

Abstract

Setiap pelaku usaha diwajibkan untuk membuat laporan keuangan yang merupakan laporan pertanggung jawaban aktivitas bisnisnya. Termasuk pelaku usaha yang baru didirikan atau mereka sudah ada tapi umurnya masih pendek. Mereka diwajibkan menyusun laporan keuangan tanpa terjebak kerumitan standar akuntansi yang berlaku. Para pelaku usaha ini dapat menyusun laporan keuangan dengan sederhana selama tidak menyimpang dari standar yang berlaku. Para pelaku usaha saat ini banyak yang melakukan pencatatan transaksi keuangan sampai laporan keuangan dilakukan dengan manual. Hal ini membutuhkan waktu yang lama dan ketilitian yang tinggi. Hal ini disebabkan belum pahamnya para pelaku usaha bagaimana membuat laporan keuangan dengan menggunakan aplikasi. Pada program pengabdian ini akan diberikan pelatihan bagi para pelaku usaha yaitu Unit Usaha Mikro dan Menengah (UMKM) pada Desa Wisata Alam Endah Ciwidey menggunakan aplikasi SiAPik yang dapat diperoleh di google store dan mudah untuk dijalankan. Luaran dari pengabdian ini diharapkan dapat menambah pengetahuan bagi para pelaku usaha untuk membuat laporan keuangan sederhana menggunakan aplikasi.
Pengaruh Provitabilitas, Likuiditas, Solvabilitas, Rasio Aktivitas, Dan Investasi Terhadap Nilai Perusahaan Putri Shela Nazib; Deannes Isynuwardhana
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 1 No. 5 (2023): Oktober: Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v1i5.443

Abstract

This study was conducted to analyze the effect of profitability, liquidity, solvency, activity ratio, and investment on firm value. Firm value is one aspect to determine whether a company is good and has the right to be a place to invest. Firm value is the point of view of shareholders to the company related to the share price. The greater the company value, the more investors will be interested in investing in the company. Broadly speaking, price book value experienced fluctuations in increases and decreases in the 2018-2019 period. The population used is food and beverage companies listed on the IDX for the period 2018-2021 and produced a sample of 68 out of 17 companies. The method used is panel data regression technique with Eviews 12 software. The results in this study show that profitability, liquidity, isolvability, activity ratio have no effect on firm value, while investment has a negative effect on firm value.
Peningkatan Kemampuan Pengelolaan Keuangan dan Pelayanan Desa Digital bagi Masyarakat Desa Pulosari Dwi Fitrizal Salim; Farida Titik Kristanti; Deannes Isynuwardhana
Jurnal Abdi Masyarakat Indonesia Vol 4 No 3 (2024): JAMSI - Mei 2024
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.1167

Abstract

Kemampuan pengelolaan keuangan dan pengembangan bisnis di lingkungan pedesaan berperan krusial dalam mendukung pertumbuhan ekonomi dan kesejahteraan masyarakat. Program pengabdian masyarakat ini menggambarkan latar belakang, tantangan, dan solusi terkait peningkatan kemampuan pengelolaan keuangan serta pengembangan bisnis bagi masyarakat Desa Pulosari, yang terletak di Kecamatan Pangalengan, Kabupaten Bandung, Jawa Barat. Desa ini memiliki potensi alam dan ekonomi yang signifikan, namun menghadapi kendala seperti keterbatasan pengetahuan keuangan, kurangnya akses ke layanan keuangan, serta tantangan dalam pengembangan pelayanan desa digital. Semakin tinggi tingkat literasi dan inklusi keuangan masyarakat, maka semakin banyak masyarakat yang akan memanfaatkan produk dan layanan jasa keuangan secara tepat sesuai kebutuhan dan kemampuan dengan tetap memperhatikan aspek pengelolaan risikonya. Solusi yang diusulkan mencakup beragam pendekatan, termasuk pelatihan keuangan, pelaporan pertanggung jawaban realisasi keuangan desa dan karang taruna, agar tidak terjadi penyalahgunaan anggaran desa. Serta memberikan pelatihan untuk perangkat desa untuk membuat form yang berguna pelayanan publik yang akan membantu desa untuk menjadi desa digital. Sehingga dalam pelayanan publik lebih efisien.
PENGARUH BOARD DIVERSITY TERHADAP NILAI PERUSAHAAN : STUDI KASUS PADA PERUSAHAAN SEKTOR PROPERTY & REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Novrianti, Mesy; Isynuwardhana, Deannes
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.600

Abstract

The research aims to determine the effect of gender diversity, nationality of commissioners, education of commissioners, age of commissioners, and independent commissioners on firm value. This research uses a quantitative method with secondary data using E-views 12 software to conduct the research hypothesis testing. The population in this study are Property & Real Estate sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. The sampling technique used is purposive sampling, and the selected sample size is 46 companies, with a total of 230 observation data. This research is analyzed using descriptive statistics and panel data regression. The results of this study indicate that partially, the gender diversity variable has a positive effect on firm value, while the variables of commissioner nationality, commissioner education, commissioner age, and independent commissioners do not affect firm value.
Pengaruh Rasio Likuiditas, Ukuran Perusahaan, dan Gender Diversity Terhadap Financial Distress (Studi Pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022) Satria Aji1 Aji, Satria; Isynuwardhana, Deannes; Khairunnisa, Wiwin Aminah,
YUME : Journal of Management Vol 7, No 3 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i3.7370

Abstract

Financial distress merupakan suatu indikasi bahwa perusahaan mengalami kesulitan keuangan sebelum terjadinya kebangkrutan yang disebabkan oleh ketidak mampuannya dalam memenuhi kewajibannya. Financial distress diukur dengan menggunakan earning per shares (EPS). Penelitian ini bertujuan untuk mengetahui pengaruh rasio likuiditas, ukuran perusahaan, dan gender diversity terhadap financial distress. Metode penelitian ini menggunakan metode kuantitatif. Teknik analisis data menggunakan analisis regresi logistik dengan bantuan software SPSS versi 21. Jumlah populasi adalah 75 perusahaan sektor pertambangan. Pada penarikan sampel digunakan teknik purposive sampling didapatkan sebanyak 13 perusahaan sehingga total data observasi berjumlah 39. Hasil penelitian ini menunjukkan bahwa variabel likuiditas, ukuran perusahaan, dan gender diversity berpengaruh secara simultan terhadap financial distress. Secara parsial likuiditas berpengaruh negatif signifikan terhadap financial distress, ukuran perusahaan berpengaruh negatif signifikan terhadap financial distress, dan gender diversity tidak berpengaruh signifikan terhadap financial distress.Kata Kunci: likuiditas, ukuran perusahaan, gender diversity, financial distress
Optimization of Tenjolaya Tourism Village Marketing Strategy Through Digital Technology and Social Media Utilization Nurvita Trianasari; Deannes Isynuwardhana; Ruri Octari Dinata; Aulia Ferina Sendhitasari
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 8 No. 1 (2025): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35568/abdimas.v8i1.5701

Abstract

Tenjolaya Village, situated in the Ciwidey Region, Rancabali, Bandung Regency, possesses significant potential as a tourism village due to its natural beauty and distinctive products such as orange kalua. However, the management and marketing of this tourism village still face challenges, including the ineffective utilization of digital technology and social media. This community service activity aims to enhance the village's marketing strategy through training and assistance in digital technology and social media utilization. Involving local communities, the training covered materials on digital content management, social media-based marketing, and activity outcome evaluation. The training results demonstrated a significant improvement in participants' understanding and capabilities, as evidenced by an increase in the average score from 83.18 before training to 93.64 after training (p<0.05). This activity provides hope that Tenjolaya Village can gain more recognition and attract more visitors, thereby impacting the village's economic growth.
Optimization of Tenjolaya Tourism Village Marketing Strategy Through Digital Technology and Social Media Utilization Nurvita Trianasari; Deannes Isynuwardhana; Ruri Octari Dinata; Aulia Ferina Sendhitasari
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 8 No. 1 (2025): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35568/abdimas.v8i1.5701

Abstract

Tenjolaya Village, situated in the Ciwidey Region, Rancabali, Bandung Regency, possesses significant potential as a tourism village due to its natural beauty and distinctive products such as orange kalua. However, the management and marketing of this tourism village still face challenges, including the ineffective utilization of digital technology and social media. This community service activity aims to enhance the village's marketing strategy through training and assistance in digital technology and social media utilization. Involving local communities, the training covered materials on digital content management, social media-based marketing, and activity outcome evaluation. The training results demonstrated a significant improvement in participants' understanding and capabilities, as evidenced by an increase in the average score from 83.18 before training to 93.64 after training (p<0.05). This activity provides hope that Tenjolaya Village can gain more recognition and attract more visitors, thereby impacting the village's economic growth.
Workshop Pengenalan Bisnis Digital Khairunnisa, Khairunnisa; Isynuwardhana, Deannes; Fahlevi, Ali Riza; Arfitsa, Fajra
Community Service Progress Vol. 4 No. 1 (2025): Community Services Progress Edisi Juni 2025
Publisher : STIE Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/csp.v4i1.238

Abstract

The rapid growth of digital technology has transformed how the younger generation interacts with the economy, particularly students at the vocational high school level. Students at SMK Santana 2 Cibatu, Garut—primarily from Office Automation and Software Engineering majors—demonstrate strong enthusiasm for digital tools but often lack structured knowledge about how to start and manage digital businesses. This community service program aims to enhance students’ entrepreneurial readiness through the “Digital Business Introduction Workshop.” The program was designed to provide practical training on digital business concepts, e-commerce, financial literacy, and ethical considerations in online commerce. The implementation included interactive seminars, hands-on workshops, and digital marketing simulations tailored to student needs. Results of the workshop showed increased digital business awareness, with many students expressing intent to create online shops and apply the concepts learned. This initiative not only supports digital entrepreneurship among vocational students but also contributes to reducing youth unemployment through skill-based empowerment, aligned with SDG 8 (Decent Work and Economic Growth).
Analisis Reaksi Pasar Modal Indonesia Terhadap Pengumuman Kenaikan Suku Bunga The Fed: Studi Pada Perusahaan Kelompok Indeks Lq45 Alifiani, Zulfa; Isynuwardhana, Deannes
eProceedings of Management Vol. 11 No. 4 (2024): Agustus 2024
Publisher : eProceedings of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Information was an indicator that can influence penanam modals' decisions when carrying out transctions in thecapital market. The importance of information made penanam modals consider various factors before makinginvestment decisions to reduce the risks they will receive. This research aims to find out how the capital marketreaction to the announcement of Fed's interest rate increase by seeing whether there are differences in abnormalreturns, trading volume activity, and security return variability. The objects used in this research are companiesin the LQ45 index group with a research period of 11 days, consisting of 5 days before, duringt, and 5 days afterthe event. The method used in this research is event study. The sampling technique used in this research waspurposive sampling and 39 companies were obtained. The hypothesis test used in this research is the WilcoxonSigned-Rank Test. The research results found that there were no difference in abnormal returns and tradingvolume activity in LQ45 companies before or after the announcement of the Fed's interest rate increase.However, there are differences in security return variability both before and after the announcement of the Fed'sinterest rate increase. Keyword-abnormal return, event study, security return variability, trading volume activity.
Co-Authors Adly, Muhammad Naufal Afifah, Dhiya Rifdah Aji, Satria Akhmad Nurul Huda Ali Riza Fahlevi Alifiani, Zulfa Annisa Marwa Annisa Nurbaiti Arfitsa, Fajra Arianingrum, Risa Widyawati ARIYANTI, SISKA Assilmi, Muhammad Adam Atika Budiarti Aulia Ferina Sendhitasari Aulia Ferina Sendhitasari Auliani, Adinda Christine Refina Malinda Pande Deliana, Cindy Benedicta Desti Wahyuni Dewi, Nisa Ayu Castrena Dillak, Vaya Juliana Dini Wahjoe Hapsari Djusnimar Zultilisna Dudi Pratomo Dwi Fitrizal Salim Elsya Manora Manurung Fadhilah, Azelya Nur Fajari, Mentar Agustina Farida Titik Kristanti Febryan, Frizky Vega Fernanda, Dio Frizky Vega Febryan Gemilang, Fajar Panji Ginting, Andreas Suranta Hendro Susilo Hidayat, Ravi Ramadhan Indra Gunawan Ishaq, Ananda Aisha Jasmine Khairunnisa Khairunnisa Khairunnisa, Wiwin Aminah, Krishna Kusumahadi Lathifah Ayu Rahmanissa Machfudi, Muhamad Magdalena Gina Rahmawati Mayasha, Efiearly Mudinillah, Adam MUHAMAD MUSLIH Mulyana, Rafi Raihansyah Nazar, Muhammad Rafki Novrianti, Mesy Nurvita Trianasari Parmita, Ida Bujangga Ayu Diah Permatasari, Lamvita Sekar Putra, Audy Muhammad Nurtri Sunggowo Putri Shela Nazib Rachmat Firdaus Rachmawati, Nurul Aulia Rahmah Arafati Masyiyan Rahmawati, Magdalena Gina Ramadhan, Muhammad Riza Ratri Wahyuningtyas Ria Fransisca Ifa Evendy Risris Rismayani, Risris Ruri Octari Dinata Said, Hilda Salman Salimah, Aulia Nur Fitri Saraswati, Sri Sari, Putri Wulan Sembiring, Ira Hanna Br Sharfina Sharfina, Sharfina Sinta Novianti, Sinta Sri Rahayu Utama, Muhamad Rizki Yolanda Rudila Putri Yuniar Aemanah S Zulfikar, Irvan Rinaldi