Article Per Year (5 Year)
p-Index From 2020 - 2025
0.882
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Ilmiah Inovasi ASERSI : Jurnal Akuntansi Terapan dan Bisnis Perbal: Jurnal Pertanian Berkelanjutan Jurnal Pengabdian Masyarakat dan Lingkungan Jurnal Akademik Pengabdian Masyarakat
Dessy Putri Andini
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
KEMAMPUAN PREDIKSI RASIO-RASIO KEUANGAN TERHADAP LABADAN ARUS KAS MASA DEPAN DAN PENGARUHNYATERHADAP DIVIDEND PAYOUT RATIOPADA PERUSAHAAN MANUFAKTUR DAN JASA Dessy Putri Andini
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9 No 2 (2011)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v9i2.1240

Abstract

Tujuan penelitian ini adalah untukmenguji kemampuan rasio-rasio keuangan yang meliputi gross profit to net sales, current ratio, cost of goods sold inventory, cost of goods sold to net sales,inventory to net sales,net sales to netassets, quick assets to inventory, quick assets to total assets, working capital to total assets, working capital to net sales, profit before taxes to shareholders’ equitydalam memprediksi laba yangdiperoleh perusahaandan arus kas masa depan,dan jugamenguji kemampuan laba dan arus kas bebas untuk investasi atau pendanaan dalam meningkatkan DPR.Penelitian yang dilakukan merupakan penelitian empirik dengan pengujian hipotesis. Populasi penelitian adalah seluruh perusahaan publik yang terdaftar di Bursa Efek Indonesia (BEI). Sampel penelitian diambil dengan menggunakan purposive sampling dan diperoleh 40 perusahaan manufaktur dan 1 perusahaan jasa yang listed di BEI dengan periode penelitian 2006-2008.Penelitian ini menggunakan analisis jalur (path analysis). Hasil pengujian menunjukkan bahwa hanya rasio CGSNS (cost of goods sold to net sales) danPBTSE(profit before taxes to shareholders’ equity) yang berpengaruh positif dan signifikan terhadap variabel interveninglaba dan arus kas. Sedangkan laba dan arus kas dapat digunakan untuk memprediksi DPR. Laba memiliki pengaruh yang sangat kuat dalam memprediksi DPR dibandingkan dengan arus kas. Hal ini tidak aneh karena perusahaan hanya dapat membagikan dividen semakin besar jika perusahaan mampu menghasilkan laba yang semakin besar. Jika laba yang dihasilkan besarnya tetap, perusahaan tidak bisa membagikan dividen yang makin besar karena hal ini berarti perusahaan akan membagikan modal sendiri. Kesimpulan dari penelitian ini adalah bahwa hanya rasio CGSNS (cost of goods sold to net sales) danPBTSE(profit before taxes to shareholders’ equity) yang berpengaruh positif dan signifikan untuk memprediksi laba dan arus kas masa depan. Sedangkan laba dan arus kas bebas dapat digunakan untuk memprediksi dividen yang dibagikan perusahaan. Kata Kunci : gross profit to net sales, current ratio, cost of goods sold inventory
STUDI KELAYAKAN USAHA WARALABA WARUNG “PANGESTU” DI KABUPATEN JEMBER Dessy Putri Andini
Jurnal Ilmiah Inovasi Vol 13 No 2 (2013): Agustus
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/jii.v13i2.110

Abstract

Kondisi perekonomian yang sangat sulit saat ini menuntut sebuah unit bisnis untuk bisa menciptakan sebuah unit bisnis yang prospektif dan menguntungkan dalam jangka pendek dan jangka panjang sebagai tempat untuk melakukan investasi. Pemikiran yang kedua adalah dengan modal yang pas – pasan, produk yang diproduksi harus dapat diterima oleh pasar sehingga memunculkan permintaan pasar dan dapat memberikan keuntungan bagi bisnis kita. Oleh karena itu, kita perlu untuk melakukan studi kelayakan sebuah unit bisnis agar mampu bersaing di dunia bisnis.Penelitian ini bertujuan untuk mengetahui kelayakan usaha waralaba “PANGESTU” dengan menggunakan metode Payback Period, metode Benefit Cost Ratio (BCR), metode Net Present Value (NPV) yaitu metode yang menghitung selisih nilai dengan penerimaan kas bersih dimasa yang akan datang dan metode Internal Rate of Return (IRR) yaitu untuk mencari tingkat bunga. Dari hasil perhitungan dengan menggunakan metode PP diperoleh hasil, yaitu 2 tahun 2 bulan, lebih cepat dari umur ekonomis usaha selama 5 tahun. BCR memiliki nilai lebih dari 1 yang menunjukkan bahwa usaha ini layak untuk diusahakan. NPV bernilai positif, yaitu Rp. 1.099.768.059. IRR bernilai 85,95% lebih besar dari tingkat bunga yang telah ditetapkan yaitu 15%. Sehingga jika usaha ini diwaralabakan pasti banyak yang akan membeli usaha ini.
Masa Depan Perusahaan Rokok di Indonesia Menggunakan Metode Altman Z-Score Dessy Putri Andini
Jurnal Ilmiah Inovasi Vol 17 No 2 (2017): Agustus
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/jii.v17i2.549

Abstract

Smoking limitation implemented by government by issuing government regulation causes dilemma for cigarette companiesthemselves. Cigarette companiesare labor intensive companies which can reduce unemployment in Indonesia. However, this thing raises negative impact for the smokers themselves than passive smokers. This research aims to find out bankruptcy potential of cigarette companies listed in Bursa Efek Indonesia by using Altman Z-Score analysis because of regulation made by government. Research design used in this research is explanatory. In this research, the processed data is secondary data in form of published financial report. Research result shows that financial performance of PT. BENTOEL INTERNASIONAL INVESTAMA Tbk. in year period of 2013 was in the area of bankruptcy threatened because it suffers loss. While in 2014 – 2015, it was in the area of prone to bankruptcy. It shows that regulation issued by government did not have any influence in cigarette companies’ performance generally. It was proven that only PT. BENTOEL INTERNASIONAL INVESTAMA Tbk. that was in the prone to bankruptcy area, while PT. HANJAYA MANDALA SAMPOERNA Tbk., PT. GUDANG GARAM Tbk and PT. WISMILAK INTI MAKMUR Tbk were in the healthy position. Keywords : Z-Score Altman, Financial Performance
Analisis Pelaksanaan Pengelolaan Keuangan Desa: Studi Kasus Desa Kemuning Lor Kecamatan Arjasa Kabupaten Jember Linda Aviva; Dessy Putri Andini
Jurnal Akuntansi Terapan dan Bisnis Vol 1 No 2 (2021): Desember
Publisher : Politeknik Negeri Jember

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

Abstract

This study aims to determine the implementation of village finances based on Permendagri No. 20 of 2018 concerning Village Financial Management. This study used a descriptive qualitative method, which carried out direct observations in the field, namely Kemuning Lor Village, Arjasa District, Jember Regency. Research instruments are used through documentation, observation, interviews and literature study by collecting every document needed in this study, then the documents are analyzed using the Creswell model, by recording the required data which is adjusted to Permendagri No. 20 2018. The documents needed in this study are the 2019 Kemuning Village APBDes. Data analysis techniques use triagulation in the process of searching and systematically compiling data obtained from interviews, field notes, so as to provide conclusions about the implementation of village financial management in accordance with the Regulation Domestic Affairs No. 20. Year 2018 concerning Village Financial Management.
Pendampingan Aplikasi Akuntansi pada Badan Usaha Milik Desa (BUMDes) Mitra Kencana Rofiud Darajah; Azka Dwi Fachrurazi; Andrian Putra; Ahmad Fauzain Al Kayyis; Meilinda Maulidya Widiyanti; Afrijal Ramadani; Dessy Putri Andini
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 3 (2025): MEI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i3.4722

Abstract

BUMDes Mitra Kencana plays a strategic role in fostering village economic development but faces challenges in financial management due to the use of manual recording systems. This community service program aims to enhance the capacity of BUMDes administrators through the implementation of a user-friendly accounting application that complies with standard practices. The method involved initial surveys, socialization, observation, and structured, ongoing technical assistance. The results indicate that BUMDes administrators were able to understand and utilize the accounting application for more efficient and accurate financial recording and reporting. Furthermore, the program facilitated the development of new business initiatives, such as clean water management. This assistance not only improved the professionalism of financial governance within BUMDes but also encouraged greater independence and transparency in decision-making.
PENDAMPINGAN IMPLEMENTASI SISTEM APLIKASI AKUNTANSI BERBASIS EXCEL PADA BUMDES DESA MAYANGAN KABUPATEN JEMBER Risma Puteri Anggraeni; Vina Fauzia Kartika; Risa Habibatul Ma’rufah; Ovie Vernanda Rumman Firdaus; Dwi Wahid Fitrianto; Dessy Putri Andini
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 3 (2025): MEI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i3.4749

Abstract

. Village-Owned Enterprises (BUMDes) have a strategic role in encouraging village economic independence, but many still face obstacles in managing financial administration professionally. BUMDes Mayangan Village is one example that still uses manual recording methods without a standardized financial reporting system. This community service activity aims to increase the capacity of BUMDes administrators in preparing simple accounting-based financial reports through assistance in implementing a Microsoft Excel-based accounting application system. The implementation method includes team provision, partner profiling, technical training, assistance in recording transactions, to finalizing financial reports. The results of the activity showed a significant increase in the understanding and technical abilities of administrators in recording and preparing financial reports in accordance with basic accounting principles. The Excel system implemented has proven to be effective, easy to use, and able to present financial reports such as balance sheets, profit and loss statements, and cash flows in a more accountable manner. This activity is expected to be replicated in other BUMDes as a model for village financial management based on appropriate technology.
Penguatan Literasi Digital Siswa dan Guru melalui Canva for Education di SDN Arjasa 1 Jember Andriyani, Fitriya; Endro Sugiartono; Arisona Ahmad; Dessy Putri Andini; Sugeng Hartanto
Jurnal Pengabdian Masyarakat dan Lingkungan (JPML) Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Lingkungan (JPML)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpml.v4i1.9663

Abstract

The development of digital technology has a major impact on the world of education, especially in improving the quality of interactive and interesting learning media. One platform that can be utilized is Canva for Education, a web-based graphic design application designed to support creative teaching and learning processes. Despite its great potential, the use of Canva for Education at SDN Arjasa 1 Jember is still relatively minimal due to limited understanding and lack of training for teachers and students. The majority of the learning process at this school is still conventional, which has an impact on decreasing students' interest in learning. The form of activity to answer this challenge is in the form of socialization activities and training in the use of Canva for Education which aims to improve teachers' digital competence and encourage students' creativity in creating visual learning media. This activity was provided by lecturers at the Jember State Polytechnic. With this training, it is hoped that a more interesting learning atmosphere will be created, as well as encouraging the mastery of 21st century skills such as creativity, communication, collaboration, and problem solving for students from an early age.    
Kualitas Biostimulan Berbahan Dasar Keong Mas dengan Penambahan Senyawa Aromatik Daun Jeruk Purut : Quality of Biostimulant Made from Snails with the Addition of Kaffir Lime Leaf Aromatic Compounds Budi Arifiana, Nisa; Sepdian Luri Asmono; Rahmawati, Rahmawati; Mochamad Syarief; Dessy Putri Andini
Perbal: Jurnal Pertanian Berkelanjutan Vol. 13 No. 3 (2025): Perbal: Jurnal Pertanian Berkelanjutan
Publisher : Fakultas Pertanian Universitas Cokroaminoto Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30605/perbal.v13i3.6724

Abstract

Keong mas dapat dimanfaat sebagai bahan perbanyakan mikoorganisme melalui fermentasi sebagai biostimulan. Biostimulan keong mas memiliki peran bagi tanaman untuk meningkatkan fotosintesis, system metabolisme dan ketahanan tanaman terhadap pengaruh abiotik. Hasil fermentasi biostimulan keong mas memberikan bau yang tidak sedap sehingga perlu dilakukannya inovasi perbaikan kualitas biostimulan dengan penambahan ekstrak daun jeruk purut. Penelitian ini dilakukan di kebun percobaan Laboratorium Lapang Politeknik Negeri Jember. Perlakuan yang diberikan, yaitu Formulasi 1 (F1): Ekstrak Keong Mas 1500ml + Aquadest 375ml + Em4 25ml + Gula merah 300ml tanpa daun jeruk purut; Formulasi 2 (F2): Ekstrak Keong Mas 1500ml + Aquadest 375ml + Em4 25ml + Gula merah 300ml+20gr daun jeruk purut; Formulasi 3 (F3): Ekstrak Keong Mas 1500ml + Aquadest 375ml + Em4 25ml + Gula merah 300ml+100gr daun jeruk purut; Formulasi 4 (F4): Ekstrak Keong Mas 1500ml + Aquadest 375ml + Em4 25ml + Gula merah 300ml+200gr daun jeruk purut. Variable pengamatan suhu, pH, warna dan aroma. Berdasarkan hasil pengamatan penambahan daun jeruk purut 200gram memberikan aroma wangi pada hasil fermentasi biostimulan keong mas. Perlakuan tanpa penambahan daun jeruk purut dan penambahan daun jeruk purut tidak memberikan pengaruh berbeda pada suhu, pH dan warna. Golden snails can be used as a material for the propagation of microorganisms through fermentation as a biostimulant. Golden snail biostimulants have a role for plants to increase photosynthesis, metabolic systems, and plant resistance to abiotic influences. The results of fermenting golden snail biostimulants produce an unpleasant odor, so it is necessary to innovate and improve the quality of biostimulants by adding kaffir lime leaf extract. This research was conducted in the experimental garden of the Jember State Polytechnic Field Laboratory. The treatments given were Formulation 1 (F1): 1500ml Golden Snail Extract + 375ml Aquadest + 25ml EM4 + 300ml Brown sugar without kaffir lime leaves; Formulation 2 (F2): 1500ml Golden Snail Extract + 375ml Aquadest + 25ml EM4 + 300ml Brown sugar + 20gr of kaffir lime leaves; Formulation 3 (F3): 1500ml Golden Snail Extract + 375ml Aquadest + 25ml EM4 + 300ml Brown Sugar + 100gr Kaffir Lime Leaves; Formulation 4 (F4): 1500ml Golden Snail Extract + 375ml Aquadest + 25ml EM4 + 300ml Brown Sugar + 200gr Kaffir Lime Leaves. Observation variables are temperature, pH, color, and aroma. Based on the observation results, the addition of 200grams of kaffir lime leaves gives a fragrant aroma to the fermentation results of the golden snail biostimulant. Treatment without the addition of kaffir lime leaves and the addition of kaffir lime leaves did not give a different effect on temperature, pH, and color.
Co-Authors Afrijal Ramadani Ahmad Fauzain Al Kayyis Andrian Putra Andriyani, Fitriya Arisona Ahmad Azka Dwi Fachrurazi Budi Arifiana, Nisa Dwi Wahid Fitrianto Endro Sugiartono Linda Aviva Meilinda Maulidya Widiyanti Mochamad Syarief Ovie Vernanda Rumman Firdaus Rahmawati, Rahmawati Risa Habibatul Ma’rufah Risma Puteri Anggraeni Rofiud Darajah Sugeng Hartanto Vina Fauzia Kartika