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ANALISIS PENGARUH PENDAPATAN USAHA, PERPUTARAN PERSEDIAAN, BEBAN OPERASIONAL TERHADAP LABA BERSIH PADA SEKTOR CONSUMER CYCLICAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023 Adhani, Ida; Fitri Rahmawati, Dea
Accounting Research and Business Journal Vol. 3 No. 1 (2025): Edisi Januari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v2i2.81

Abstract

The purpose of this research is to determine the analysis of the influence of business income, inventory turnover, operational expenses on net profit in the consumer cyclical sector listed on the Indonesian Stock Exchange (BEI) in 2020-2023. The type of data is secondary data from the financial reports of consumer cyclical sector companies listed on Indonesian Stock Exchange for the 2020-2023 period. Sampling was carried out by purposive sampling. The analysis techniques used are the Classical Assumption Test, Descriptive Statistics, Multiple Linear Regression, Coefficient of Determination (R2), t Test and F Test. The results of this study show that partial business income has no and significant effect on net profit, partial inventory turnover has an influence positive and significant on net profit and operational expenses partially have a significant influence on net profit. The results are simultaneously known as Business Income, Operational Costs, Inventory Turnover to Net Profit. The predictive ability of the three independent variables on Net Profit can be seen from the Adjust R Square value of 40.2%, while the remaining 59.8% is influenced by other variables outside the research variables.
ANALISIS PENGARUH EARNING PER SHARE (EPS), PRICE EARNING RATIO (PER), DAN PRICE BOOK VALUE (PBV) TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2018 – 2023 Supriyadi, Holili; Adhani, Ida; Ayu Nur Aini, Nabilah
Accounting Research and Business Journal Vol. 3 No. 1 (2025): Edisi Januari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v2i2.83

Abstract

This research aims to examine the influence of Earning Per Share (EPS), Price Earning Ratio (PER),and Price Book Value (PBV) on share prices in food and beverage sub-sector companies listed on theIndonesia Stock Exchange (BEI) in 2018-2023 , with a purposive sampling method. The data analysistechnique uses panel data regression, the type of data used is secondary data sourced from thecompany's annual financial report. The method used in this research is a quantitative method with dataanalysis using multiple linear regression tests involving classical assumption tests, followed by partialsignificance using the t test and to find out simultaneously the f test with a significance level of 5%,correlation coefficient test and also the coefficient of determination test (R2). The research results showthat the multiple linear regression test has the equation Y = -908,117+ 12,110X1 + 42,284X2 +495,152X3. Partially, the EPS variable has a significant effect on stock prices with a significance of0.000, while the PER and PBV variables do not have a significant effect on stock prices with asignificance of more than 0.05. Meanwhile, simultaneously the variables EPS, PER, and PBV have asignificant influence on share prices with a significance of 0.000< 0.05. The projection ability of the three variables on stock prices is shown from the results of thecoefficient of determination test (R2) which has an Adjusted R Square value of 50.2%. The remaining49.8% is explained by other variables outside the research model.
AN EXAMINATION OF HOW EMPLOYEE PERFORMANCE AT KEMENDIKBUDRISTEK IS IMPACTED BY LEADERSHIP STYLE, WORK ENVIRONMENT, MOTIVATION, AND CAREER DEVELOPMENT Setiasih; Ida Adhani; Madin Syauly
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 1 No. 2 (2024): December : Proceeding of the International Conference on Management, Entreprene
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v1i2.87

Abstract

The aim of the test is to insure the effect of leadership style partially or simultaneously, work environment, motivation, and employee development on employee performance at Kemendikbudristek. Questionnaires are sent as part of a combined procedure used in this study to collect data. The sample consisted of 95 employees of the Kemendikbudristek, utilizing the Slovin equation with a 5% error rate (e). Analysis of multiple linear regression is the analysis of data technique employed, in addition to t, F, as well as assessments of coefficients of determination. The equation Y = the determination coefficient value obtained, which is the coefficient of determination of the employee performance variable that the variable explains, is the result of the analysis of multivariate linear regression. It is anticipated that this study will examine how Kemendikbudristek employees perform in relation to leadership style, work environment, motivation, and career growth.
The Impact of Loan Products, Promotion, Service Quality, and Location Regarding Customer Decisions on People’s Business Credit Loans (KUR) PT BRI UNIT MERUYA ILIR Setiasih; Ida Adhani; Muhammad Iqbal
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 1 No. 2 (2024): December : Proceeding of the International Conference on Management, Entreprene
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v1i2.88

Abstract

This study attempts to examine the impact of loan products, promotions, quality of service, and location on choices made by customers on PT Bank Rakyat Indonesia Unit Meruya Ilir People's Business Credit (KUR) loans. Multiple linear regression analysis with coefficient of determination analysis is the data analysis technique employed (adjusted R square), t test, and F test using a sample of 87 respondents. The results of data processing from linearof multiple regression analysis produce the equation Y=5.732 + 0.085X1 + 0.503X2 + 0.155X3 + 0.327X4. The test of the coefficient of determination test acquired a modified R square value of 0.617, or 61.7%, meaning that customer decisions are explained by loan products, promotions, service quality, and location of 61.7%. The test of the t test explain that the loan product variable has no partial effect on customer decisions,theof variable promotion has a partial effect on customer decisions . The quality of service variable has no partial effect on customer decisions. The location variable partially influences customer decisions . The test of F show an Fcount value of 35.634 > Ftable 2.48 and a Sig value of 0.000 < 0.05. This indicates that there is a concurrent impact between loan products, promotions, quality of service, and location on customer decisions on PT Bank Rakyat Indonesia's Meruya Ilir unit People's Business Credit (KUR) loans.
Analysis of Patient Satisfaction, Work Motivation, and Employee Performance on Minimum Service Standards (SPM) at Nice Dental Care Clinic Setiasih; Ida Adhani; Aris Priyanto; Tukidi; Oktovina Deci R
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 1 No. 2 (2024): December : Proceeding of the International Conference on Management, Entreprene
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v1i2.89

Abstract

This study attempts to ascertain the partial and joint analysis of employee performance, job motivation, and patient satisfaction with respect to basic service standards at the Nice Dental Care Clinic. Questionnaires are distributed as part of the quantitative approaches used in this study to collect data. 50 patients and staff members of the Nice Dental Care Clinic made up the study's sample, This was calculated with a 5% error rate using the Slovin algorithm (e). The analysis of data methods that are used coefficient of determination , T and F test. The factors of career growth, work environment, and mutation account for 2.9% of the work morale variable, whereas additional variables not included in the study do so. The t test results show that employee performance, work motivation and patient satisfaction partially influence the minimum service requirements. Employee performance, motivation if work, and patient happiness regarding minimum service requirements all have a large influence at the same time.
Pendampingan Penggunaan Teknologi dalam Peningkatan Penulisan Artikel pada Guru Akuntansi Natasia Alinsari; Windi Ariesti Anggraeni; Zuliyati; Winda Ningsih; Ida Adhani; Citra Puspa Permata; Delfian Zaman; Eko Prasetyo; Rissa Anandita; Ihsan Nasihin
Jurnal Abdi Masyarakat Nusantara Vol. 2 No. 1 (2024): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi

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

Abstract

Peningkatan kualitas pendidikan di tingkat nasional dan daerah sangat bergantung pada kompetensi dan profesionalisme tenaga pendidik. Dalam era digital, teknologi informasi menjadi alat penting yang dapat mendukung pengembangan profesional guru, termasuk dalam penulisan artikel ilmiah. Penelitian ini bertujuan untuk mengkaji efektivitas kegiatan pendampingan penggunaan teknologi dalam meningkatkan kemampuan menulis artikel ilmiah pada guru akuntansi di SMK Muhammadiyah 1 Tangerang. Kegiatan pendampingan dilakukan secara daring dan mencakup empat topik utama: strategi dan teknik penulisan artikel ilmiah, penggunaan aplikasi sitasi (Mendeley), aplikasi parafrasa untuk mencegah plagiarisme, dan pemanfaatan AI dalam penulisan artikel. Metodologi pelaksanaan mencakup pemberian materi, praktikum, serta diskusi dan tanya jawab. Hasil pendampingan menunjukkan peningkatan pemahaman dan keterampilan guru dalam menggunakan teknologi untuk penulisan artikel ilmiah. Meskipun terdapat beberapa kendala, seperti keterbatasan akses internet dan interaksi daring yang kurang maksimal, kegiatan ini berhasil memberikan stimulus bagi guru untuk menghasilkan karya ilmiah. Rekomendasi untuk kegiatan serupa di masa depan mencakup kombinasi metode daring dan tatap muka untuk meningkatkan efektivitas pendampingan.
PENGENALAN DIGITALISASI AKUNTANSI SEDERHANA DALAM UPAYA MENINGKATKAN DAYA SAING DAN AKSES PASAR BAGI PELAKU UMKM DI DESA PAGEDANGAN Cahyadi, Rony Uncok; Zuhrotun Aulia, Triana; Hanita Rusgowanto , Fransisca; Hijriah, Amanah; Marismiati; Afifi, Zaenal; Adhani, Ida; Merosea, Nitri
Where Theory, Practice, Experience & Talent Meet, TPeT Vol 3 No 1 (2023): TPeT (Theory, Practice, Experience & Talent Meet): Community Service Journal
Publisher : LPPM GICI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58890/tpet.v3i1.186

Abstract

Digitalisasi Usaha Mikro, Kecil dan Menengah (UMKM) merupakan salah satu upaya mendorong perkembangan usaha UMKM melalui pemanfaatan teknologi digital. Salah satu langkah digitalisasi yang penting dilakukan adalah digitalisasi akuntansi yaitu proses pencatatan dan pelaporan keuangan yang semula berbasis tradisional berubah ke proses digital. Pentingnya digitalisasi akuntansi bagi UMKM adalah kebutuhan akan informasi keuangan yang akurat dan cepat untuk mengetahui perkembangan usaha mereka yang bisa diperoleh dari akuntansi berbasis digital. Mengapa harus berbasis digital? Karena proses akuntansi manual membutuhkan waktu dan proses yang panjang dalam pencatatan sampai menyusun laporan keuangan. Sedangkan akuntansi digital, saat transaksi dicatat, maka secara otomatis akan terangkum dalam database yang selanjutnya menghasilkan informasi keuangan, mulai buku besar (ledger) sampai dengan laporan keuangan seperti laba-rugi, laporan posisi keuangan (neraca). Desa Pagedangan memiliki UMKM yang diprakarsai oleh ibu-ibu warga RW 04 yang terdiri dari usaha minuman TOGA (tanaman obat keluarga), makanan/snack olahan, serta produk kerajinan tangan, dll. Selama ini proses pencatatan keuangan dilakukan dengan sederhana dibuku tulis dan hanya mencakup uang keluar dan masuk saja. Diharapkan dari kegiatan ini mendorong UMKM semakin melek teknologi digital dan mampu bersaing dan menghadapi tantangan bisnis di masa depan.