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All Journal MAKSI Jurnal Akuntansi dan Pajak Jurnal Mantik BERNAS: Jurnal Pengabdian Kepada Masyarakat Coopetition : Jurnal Ilmiah Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Entrepreneur : Jurnal Bisnis Manajemen dan Kewirausahaan Jurnal Ekonomi Manajemen (JEM) Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Journal of International Conference Proceedings Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Endah Prihartini
Universitas Majalengka
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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PENGARUH MOTIVASI DAN MODAL USAHA TERHADAP KEPUTUSAN BERWIRAUSAHA Prihartini, Endah; Sopiyan, Pipih
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 4 No 2 (2023): Edisi Juni 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v4i2.5393

Abstract

Kehadiran dan peranan wirausaha dapat memberikan pengaruh terhadap perbaikan ekonomi maupun kemajuan suatu negara, dengan latar belakang keputusan berwirausaha di kalangan mahasiswa yang masih rendah. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh Motivasi dan Modal Usaha terhadap Keputusan Berwirausaha pada Mahasiswa Universitas Majalengka. Populasi dalam penelitian ini adalah Mahasiswa Universitas Majalengka yang menjalankan atau memiliki usaha, dengan sampel sebanyak 100 orang. Metode yang digunakan adalah metode survei dengan pendekatan deskriptif verifikatif. Alat analisis yang digunakan dalam penelitian ini adalah Uji Normalitas data, analisis regresi linier berganda, koefisien determinasi dan uji hipotesis menggunakan uji t. Hasil penelitian menunjukan bahwa motivasi berpengaruh positif dan signifikan terhadap keputusan berwirausaha. Artinya motivasi menjadi faktor pendorong peningkatan keputusan berwirausaha pada mahasiswa. Sedangkan modal usaha tidak berpengaruh dan tidak signifikan terhadap keputusan berwirausaha. Artinya tinggi rendahnya modal usaha tidak akan mempengaruhi keputusan berwirausaha.
Pengaruh Economic Value Added (EVA), Market Value Added (MVA), Financial Value Added (FVA) dan Cash Value Added (CVA) terhadap Harga Saham: Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021 Tito, Tito Marta Sugema Dasuki; Sri Mulyani, Hani; Prihartini, Endah; Ismayati, iis
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 4 No 3 (2023): Edisi Oktober 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v4i3.6964

Abstract

ABSTRACT The development of the banking world in Indonesia is very dynamic and modern. Shortly after the discovery of the initial case of corona in Indonesia in 2020, the giant bank sank with the JCI dropping by around 5% and there was a stop of around 30 minutes in trading. In general, stock prices decline, so an analysis of financial statements is carried out using a value added basis in the form of Economic Value Added (EVA), Market Value Added (MVA), Financial Value Added (FVA) and Cash Value Added (CVA). The purpose of this study is to determine the effect of EVA, MVA, FVA, and CVA partially and simultaneously on stock prices in banking companies listed on the IDX (Indonesian Stock Exchange) for the period 2019 to 2021. The sample of this research used purposive sampling technique. Based on the standards that have been obtained, there were around 18 banking companies during the three years of research so that 54 samples were obtained. Perform data analysis methods, panel data regression analysis and analysis of the coefficient of determination (R2) which previously carried out the classical assumption test using Eviews 9. Partially, this study shows that stock prices are not affected by EVA, FVA, and CVA, but are influenced by MVA. While stock prices are stated to be influenced simultaneously by EVA, MVA, FVA, and CVA. The results of the analysis of the coefficient of determination (R2) show that the explanation of the dependent variable on the contribution of all independent variables is around 66.58%, of which the remaining 33.42% is obtained from other variables.
Pengaruh Organizational Citizenship Behavior Dan Employee Engagement Terhadap Kinerja Karyawan (Studi Pada Rumah Sakit Umum Daerah Cideres Kabupaten Majalengka) Prihartini, Endah; Sudirno, Dadang; Al Kautsar, Fadia
Entrepreneur: Jurnal Bisnis Manajemen dan Kewirausahaan Vol. 5 No. 3 (2024): November
Publisher : Program Studi Manajemen Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/entrepreneur.v5i3.11992

Abstract

The success of an elimination organization depends on effective HR management. Therefore, it is important to use the right strategy in managing human resources so that a company can achieve its goals. Based on the results of the 2023 Cideres Hospital survey on community satisfaction, service performance at Cideres Hospital is in the poor category at 35.6%, so employee performance at Cideres Hospital needs to be further improved. The research aims to find out how Organizational Citizenship Behavior and Employee Engagement impact employee performance at Cideres Regional Hospital. The quantitative method in this research uses descriptive and verification analysis. Cideres Regional Hospital has 753 employees. The sampling probability used was 100 respondents. Statistical testing of the data uses SPSS version 26 and the data analysis design uses partial and simultaneous hypothesis testing, multiple linear regression analysis, coefficient of determination analysis, and classical assumptions. According to the partial test results, it can be concluded that Organizational Citizenship Behavior and Employee Engagement have a positive and significant influence on the performance of employees at Rsud Cideres. Apart from that, Organizational Citizenship Behavior and Employee Engagement have a positive and significant effect on the performance of RSUD Cideres In Majalengka Region employees simultaneously.
ANALISIS KINERJA UMKM BERDASARKAN TINGKAT PENDIDIKAN, PENGETAHUAN AKUNTANSI DAN PENGGUNAAN INFORMASI AKUNTANSI Mulyani, Hani Sri; Dadang Sudirno; Endah Prihartini; Sari Toyibah
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 6 No 2 (2025): Edisi Juni 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v6i2.14004

Abstract

Micro, Small and Medium Enterprises (MSMEs) are very important for the Indonesian economy, creating jobs and supporting during the economic crisis. The contribution of MSMEs will reach 61.09% of GDP in 2022 and absorb a lot of workers. In Majalengka Regency, MSMEs are very important during the COVID-19 pandemic even though economic growth has not been achieved due to lack of knowledge and poor management. Therefore, this research aims to find out how the level of education, accounting knowledge and use of accounting information partially influence the performance of MSMEs in Majalengka sub-district. The method used in this research is a quantitative research method with a descriptive and verification analysis approach. The population in this study was 315 Micro, Small and Medium Enterprises (MSMEs) in Majalengka District. The sample used in this research used a nonprobability sampling technique with a purposive sampling method, resulting in a sample of 160 Micro, Small and Medium Enterprises (MSMEs) in Majalengka district. The data analysis used was multiple linear regression analysis with the help of the SPSS version 25 program. The results of this research show thatl thel level ofl educationl hasl al significant effect on the performance of MSMEs, accounting knowledge has a significant effect on the performance of MSMEs, the use of accounting information has a significant effect on the performance of MSMEs.
Akselerasi Daya Saing UMKM Melalui Workshop Digital Marketing dan Pendampingan Akun Bisnis Online di Desa Sindanghaji Kecamatan Palasah Saparinda, Raden Wulan; Budi Rusdian; R. Neny Kusumadewi; Ridho; Rita Kusumadewi; Endah Prihartini; Eva Fauziah Ahmad; Hani Sri Mulyani
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2026)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v7i2.17880

Abstract

Keterbatasan pengetahuan dan keterampilan dalam pemasaran digital masih menjadi hambatan utama bagi pelaku UMKM di wilayah pedesaan, termasuk di Desa Sindanghaji, Kabupaten Majalengka. Kegiatan pengabdian ini bertujuan untuk meningkatkan pemahaman dan keterampilan teknis pelaku UMKM dalam memanfaatkan digital marketing serta pembuatan akun bisnis online untuk memperluas jangkauan pasar. Metode pelaksanaan meliputi sosialisasi, pelatihan intensif berbasis praktik, serta pendampingan langsung. Hasil kegiatan menunjukkan peningkatan signifikan pada aspek kognitif peserta, di mana nilai rata-rata post-test mencapai 87,2, meningkat sebesar 54,6% dari nilai pre-test. Selain itu, 90% peserta berhasil mengaktivasi akun bisnis di platform digital (Instagram Business, Facebook Page, dan Marketplace) dan 76% di antaranya telah aktif memproduksi konten promosi secara mandiri. Program ini terbukti efektif dalam membekali pelaku UMKM dengan instrumen digital untuk memperkuat resiliensi ekonomi lokal di era digital.
ANALISIS KEPUTUSAN REVALUASI ASET TETAP MELALUI LEVERAGE, LIKUIDITAS, UKURAN PERUSAHAAN, DAN FIXED ASSET INTENSITY Hani Sri Mulyani; Yogi Ginanjar; Sulastri; Endah Prihartini
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 7 No 2 (2026): Edisi Juni 2026
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v7i2.18245

Abstract

Revaluasi aset tetap menjadi krusial karena nilai buku aset dalam laporan keuangan sering kali tidak mencerminkan nilai pasar yang sebenarnya akibat inflasi atau perubahan kondisi ekonomi. Revaluasi aset membantu perusahaan menyajikan posisi keuangan yang lebih transparan, akurat, dan relevan bagi para pemangku kepentingan. Selain itu, dengan melakukan revaluasi, perusahaan dapat memperoleh gambaran yang lebih objektif mengenai kapasitas asetnya, yang pada akhirnya akan meningkatkan kredibilitas laporan keuangan serta mendukung pengambilan keputusan strategis yang lebih tepat di masa depan. Namun seringkali revaluasi aset perusahaan dimotivasi oleh keinginan untuk mempercantik tampilan laporan keuangan demi kepentingan jangka pendek. Hal ini dapat menyesatkan para pemangku kepentingan dalam menilai kinerja perusahaan yang sebenarnya, sehingga integritas dan objektivitas laporan keuangan menjadi terabaikan. Penelitian ini bertujuan untuk menganalisis pengaruh leverage, likuiditas, ukuran perusahaan, serta intensitas aset tetap terhadap keputusan revaluasi aset tetap. Objek penelitian mencakup perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia selama periode 2020–2023. Sampel dipilih menggunakan metode purposive sampling, dan berdasarkan kriteria yang ditetapkan diperoleh sebanyak 72 perusahaan dengan periode pengamatan selama empat tahun, sehingga total sampel yang dianalisis berjumlah 288 observasi. Data yang digunakan merupakan laporan keuangan dari perusahaan-perusahaan tersebut. Teknik analisis data yang diterapkan ialah regresi logistik, dengan pengolahan data dilakukan menggunakan perangkat lunak SPSS versi 26. Hasil penelitian mengungkapkan bahwa leverage, likuiditas, dan intensitas aset tetap berpengaruh signifikan terhadap keputusan revaluasi aset tetap. Sebaliknya, ukuran perusahaan tidak menunjukkan pengaruh terhadap keputusan tersebut. Secara simultan, keempat variabel independen tersebut terbukti berpengaruh terhadap keputusan revaluasi aset tetap.
PENGARUH LINGKUNGAN KERJA DAN INSENTIF TERHADAP PRODUKTIVITAS KERJA KARYAWAN Endah Prihartini; Eli Achmad Mahiri; Mira Juliastri
Entrepreneur: Jurnal Bisnis Manajemen dan Kewirausahaan Vol. 7 No. 2 (2026): JULI
Publisher : Program Studi Manajemen Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/entrepreneur.v7i2.18556

Abstract

Work productivity is one of the keys to achieving company goals. But in reality, there are still some employees who have not shown their work productivity optimally. This phenomenon also occurs at PDAM Tirta Bhakti Raharja Majalengka, where there is a mismatch between the target and the realization achieved by employees. Productive employees are able to encourage companies to meet targets, so work productivity greatly affects company performance. This research uses descriptive and verification analysis methods. One of them is by distributing questionnaires to obtain data. The population in this study were 56 employees of the central office of PDAM Tirta Bhakti Raharja Majalengka Regency. The sampling technique is saturated sampling technique. The research instrument test used is validity and reliability test. The data analysis used includes multiple linear regression analysis, classical assumption test and coefficient of determination test, hypothesis testing with the support of SPSS 26. The results obtained from this study indicate that the work environment does not have a significant effect on employee performance. Meanwhile, work productivity is influenced by the incentives provided.
Co-Authors Aas Nuraisah Abdul Hakim Abdul Hakim Afipah, Asmi Al Kautsar, Fadia Alan Rusdiana Anwar Sanusi Ardi Mardiana Ayu Sunengsih Budi Rusdian Dadang Sudirno Dadang Sudirno Dede Maulana Dony Susandi EVA FAUZIAH AHMAD Gary Gibran Amnesty Ghassani, Alya Hani Sri Mulyani Hani Sri Mulyani HARIS FAUZI Haris Fauzi Harun Sujadi HERNITA, NITA iis Ismayati Ikhlasul Amal Ismayati, iis Kurnadi, Engkun Kusumadewi, Rita L. Suparto Lalu Suparto Latief Zaenuddin Nur Mahiri, Eli Achmad Masduki Melia Wida Rahmayani Mira Juliastri MOCHAMAD FEBRI SAYIDIL UMAM Muhammad Dziya Dhiyauddin Mulyani, Hani Sri Pipih Sopiyan R. Neny Kusumadewi R. Neny Kusumadewi Raden Wulan Saparinda Ridho Rina Nur'aini Sari Toyibah Septian Dwi Cahya Sudarman Sri Mulyani, Hani Sudirno, Dadang Sulastri Tito Marta Sugema Dasuki Tito Tito, Tito Marta Sugema Dasuki Yogi Ginanjar