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ANALYSIS OF FACTORS THAT AFFECTING THE INTEGRITY OF FINANCIAL STATEMENTS Rizqy Aiddha Yuniawati
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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

Abstract

This study aims to empirically prove the effect of Good Corporate Governance (GCG), leverage and KAP size on the integrity of financial statements. The dependent variable in this study is the integrity of financial statements as measured by the Pennman conservatism index. The independent variable in this study is Good Corporate Governance as measured by managerial ownership, institutional ownership, audit committees, independent commissioners, and other independent variables, namely leverage and KAP size. The population in this study were manufacturing industrial companies listed on the IDX. Based on the purposive sampling method, 102 samples were obtained that met the criteria. Research data was obtained from the annual report for the 2019-2021 period. The analytical method used is multiple linear regression with SPSS software. The results of the study show that ownership, managerial ownership and audit committee have an effect on the integrity of financial statements, while independent commissioners, leverage, KAP size have no effect on the integrity of financial statements.
Analisis Pengaruh Anggaran Biaya Produksi dan Anggaran Kas Terhadap Anggaran Perencanaan dan Pengendalian Perusahaan Dagang: Literature Review Akuntansi Manajemen Depita Anggraini; Rizqy Aiddha Yuniawati; Ni Kadek Ayu Nirwana; Sugianto Sugianto; Sarni Handayani Puspita Sari
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6565

Abstract

A budget is a management tool that serves as currency for day-to-day operations and ensures that organizational goals are met. The purpose of this study is to analyze the effect of the production cost budget and cash costs on the planning and control budget of trading companies. The method used in this article is a qualitative method with a literature study or Library Research. The aim is to analyze the comparison of existing theories with previous theories in the research literature. Based on the results and discussion in this article, it can be concluded as follows: (1) The production cost budget affects the Planning and Control Budget of Trading Companies. (2) The cash budget affects the Planning and Control Budget of the Trading Company. Keywords: production cost budget, cash budget, planning and control budget
PEMANFAATAN BOTOL BEKAS SEBAGAI ALAT FILTER AIR SEDERHANA DAN RAMAH LINGKUNGAN UNTUK DESA LANGKAP KECAMATAN BANGSALSARI KABUPATEN JEMBER Evi Rohmatul Laili; Rizqy Aiddha Yuniawati; Ayu Balqis Aqilah; Ahmad Luqman Hakim; Nabil Hanaan; Alfi Latifah Nur Azzah; Achmad Reza Saffrialdi; Nafisatul Laeli; Asyifa Hasna; Rosa Devina Paramashinta; Elya Dwi Cania
Jurnal Hilirisasi IPTEKS Vol 6 No 3 (2023)
Publisher : LPPM Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jhi.v6i3.677

Abstract

Water quality is an object that must be considered in accordance with health standards from the Ministry of Health because water quality is a crucial aspect in maintaining health. However, the availability of clean water is often limited, especially in areas with limited access to clean water. The purpose of this community service is to overcome the problem of clean water by using used bottles, sponges, dacron foam, and gravel to create simple water filters. The activities carried out were in the form of outreach about simple filter tools then demonstrations of the use of the tools and distribution of simple filter tools to the residents of Tegalan, Langkap, Jember Regency. The methods used for this simple water filter making activity include socialization, discussion and practice. These three steps were carried out to get maximum results, namely water that became clear after being filtered using a simple water filter. The results of the demonstration using this simple filter tool proved that the water which was originally murky became clear and odorless. This research highlights that simple water filters have potential as a practical solution to improve drinking water quality in resource-constrained areas. The use of this simple water filter can be an initial step that has a positive impact on overcoming difficulties in accessing clean water. It can be concluded that this program brings benefits to all residents of Tegalan, Langkap Village whose water is still murky and dirty because with this simple water filter tool, these people are helped in improving the quality of the water they use on a daily basis.
The effect of corporate social responsibility disclosure on stock prices through financial performance Rizqy Aiddha Yuniawati
Enrichment : Journal of Management Vol. 13 No. 3 (2023): August: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i3.1516

Abstract

This study aims to analyze the effect of the relationship between Corporate Social Responsibility Disclosure on stock prices through the financial performance of go public companies listed in LQ 45 on the Indonesia Stock Exchange in 2019-2021. Focus on publicly traded companies that are listed in BEI under index LQ 45 enables specialised analyses relevant to Indonesian context. Indeks LQ 45 comprises 45 stocks with the highest liquidity in Indonesian stock markets and is widely regarded as a benchmark. In a specific subset of businesses, research on the relationship between CSR practise, financial performance, and stock price can provide valuable insights on local dynamics and investor sentiment related to CSR practises. Path analysis has been used as the analytical technique in this study. The study's variables include stock prices as the dependent variable, the profitability ratios ROE, ROA, and EPS as an intermediary variable, and Corporate Social Responsibility Disclosure as an independent variable. Using a sample of 23 businesses, it was discovered that: (1) Corporate Social Responsibility Disclosure has a significant impact on stock prices; (2) Corporate Social Responsibility Disclosure has a significant impact on ROE and ROA but not EPS; and (3) Corporate Social Responsibility Disclosure does not have a significant impact on stock prices when financial performance is used as an intermediary variable, represented by the ratio of ROE, ROA, and EPS.
Analysis of Factors That Influence the use of Accounting Information by MSMEs Rizqy Aiddha Yuniawati
International Journal of Integrated Science and Technology Vol. 1 No. 6 (2023): December 2023
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijist.v1i6.1100

Abstract

          In general, the performance of small and medium enterprises (MSMEs) varies from year to year. The output growth rate of small and medium enterprises (MSMEs) changes every year. Financial management is one of the problems often faced by MSME. Although the impact of neglecting financial management may not be immediately visible, a potentially growing company can go bankrupt if it does not use proper accounting methods. There are several other challenges faced by MSMEs, such as a lack of accounting or bookkeeping knowledge, not having sufficient funds to hire an accountant or buy an accounting program that makes bookkeeping easier. It is hoped that this research can help micro and small businesses (MSMEs) make decisions about credit applications and tax calculations. MSME Community in Jenggawah, Jember in 2021 are the subject of this research. This research utilizes multiple linear regression analysis. The research results show that accounting knowledge behavior, firm age, and training on accounting have a significant effect on the use of accounting.          In general, the performance of small and medium enterprises (MSMEs) varies from year to year. The output growth rate of small and medium enterprises (MSMEs) changes every year. Financial management is one of the problems often faced by MSME. Although the impact of neglecting financial management may not be immediately visible, a potentially growing company can go bankrupt if it does not use proper accounting methods. There are several other challenges faced by MSMEs, such as a lack of accounting or bookkeeping knowledge, not having sufficient funds to hire an accountant or buy an accounting program that makes bookkeeping easier. It is hoped that this research can help micro and small businesses (MSMEs) make decisions about credit applications and tax calculations. MSME Community in Jenggawah, Jember in 2021 are the subject of this research. This research utilizes multiple linear regression analysis. The research results show that accounting knowledge behavior, firm age, and training on accounting have a significant effect on the use of accounting.
Analisa Penerapan Manajemen Operasional Pada PT. Indrustri Jamu Dan Farmasi Sido Muncul Tbk Rizqy Aiddha Yuniawati
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 1 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i1.2574

Abstract

PT Sido Muncul merupakan perusahaan manufaktur yang bergerak di bidang jamu atau obat tradisional. Karena PT Sido Muncul merupakan perusahaan manufaktur, maka sudah pasti membutuhkan manajemen operasional untuk mengawasi setiap pergerakan dan tahapan prosedur agar dapat berjalan dengan baik dan sesuai prosedur. Tujuan dari penelitian ini adalah untuk memahami lebih dalam mengenai kebijakan manajemen operasional PT Sido Muncul sebelum, saat, dan sesudah pandemi serta menganalisis bagaimana kebijakan tersebut membantu perusahaan bertahan di masa pandemi. Objek penelitian ini adalah PT Sido Muncul. Teori yang akan dikaji adalah teori manajemen proyek, teori manajemen peramalan, teori desain barang dan jasa, teori kualitas manajemen, dan teori strategi proses. PT Sido Muncul terus melakukan berbagai taktik untuk membangun, meningkatkan, dan menjaga stabilitas perusahaan selama masa covid-19.
Sebuah TANTANGAN STUNTING DI WILAYAH PEDESAAN: UPAYA PERCEPATAN PENURUNAN ANGKA STUNTING DI DESA LANGKAP, KABUPATEN JEMBER: TANTANGAN STUNTING DI WILAYAH PEDESAAN: UPAYA PERCEPATAN PENURUNAN ANGKA STUNTING DI DESA LANGKAP, KABUPATEN JEMBER Rizqy Aiddha Yuniawati
Jurnal Abdi Masyarakat Nusantara Vol. 1 No. 2 (2023): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Juli - Desember 2023
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v1i2.46

Abstract

Globally, stunting is one of the targets of the Sustainable Development Goals (SDGs) which is in the process of realizing the second sustainable development goal, namely ending hunger, achieving better food security and nutrition, and supporting sustainable agriculture. The target included in this is an effort to reduce the stunting rate by 2025. Stunting needs to receive more attention because it can affect children's lives until they reach adulthood, especially increasing the risk of disrupting their physical and cognitive development if it is not treated properly immediately. This research aims to determine the level of stunting in Langkap Village, Bangsalsari District, Jember Regency. This activity aims to provide education and provide examples of how to reduce stunting rates from an early age. The method used for this service activity is the socialization method. Meanwhile, to analyze the results of pre-test and post-test data using quantitative methods. The results obtained are that pregnant women, expectant mothers and Langkap Village cadres know what causes babies to experience malnutrition, and how to prevent it from an early age. This was proven by the enthusiasm of the participants who asked questions in the question and answer session and also increased the value of the post-test results.
Strategi Pendampingan Peningkatan Pemahaman Teknologi pada Pembelajaran Akuntansi di SMK Muhammadiyah 1 Tangerang Maulidia, Rahma; Triana Zuhrotun Aulia; Rizqy Aiddha Yuniawati; Gusti Dian Prayogi; Leni Maryani; Mega Norsita; Fipiariny. S; Ibnu Aswat; Imelda Sinaga; Andini Nurhajra
Jurnal Abdi Masyarakat Nusantara Vol. 3 No. 1 (2025): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v3i1.62

Abstract

Keberhasilan pembelajaran merupakan tujuan dari proses pembelajaran. Salah satu faktor yang dapat menunjang keberhasilan pembelajaran adalah media pembelajaran berbasis teknologi. Saat ini berbagai media belajar berbasis teknologi telah tersedia seperti aplikasi pembelajaran online melalui zoom meeting, google meet, microsoft teams. Selain itu berbagai teknologi penunjang evaluasi pembelajaran juga tersedia seperti Kahoot, Quizzis, Google Form, Zuvgrade, Plickares, Formatife, dan lainnya. Banyaknya pilihan media pembelajaran dapat disesuaikan dengan relevansi, kemampuan guru, kemudahan penggunaan, ketersediaan dan kebermanfaatan media dalam proses pembelajaran. Akuntansi merupakan salah satu mata pelajaran yang menakutkan bagi beberapa siswa karena dianggap sulit dan rumit. Padahal akuntansi tidak rumit sama sekali, hanya butuh ketrampilan, ketelitian dan pemahaman konsep serta cara penyelesaiannya. Hal ini menjadi tantangan bagi para guru akuntansi untuk lebih “melek” teknologi terhadap media pembelajaran yang dapat proses belajar dan tercapainya keberhasilan pembelajaran. Hal inilah yang mendorong Ikatan Cendekiawan Muda Akuntansi (ICMA) untuk memberikan pendampingan kepada para guru akuntansi dalam memilih media pembelajaran berbasis teknologi yang dapat digunakan dan proses pembelajaran akuntansi. Kegiatan ini berupa workshop secara online dengan tema “Strategi Peningkatan Pemahaman Teknologi pada Pembelajaran Akuntansi untuk Guru Akuntansi di SMK Muhammadiyah I Tangerang”. Setelah mengikuti kegiatan ini, diharapkan guru menjadi lebih terampil, lebih inovatif dan kreatif melalui teknologi pembelajaran yang digunakan sehingga mendorong tercapainya keberhasilan belajar siswa. Learning success is the goal of the learning process. One factor that can support learning success is technology-based learning media. Currently, various technology-based learning media are available such as online learning applications via zoom meeting, google meet, microsoft teams. In addition, various technologies to support learning evaluation are also available such as Kahoot, Quizzis, Google Form, Zuvgrade, Plickares, Formatife, and others. The many choices of learning media can be adjusted to the relevance, teacher ability, ease of use, availability and usefulness of the media in the learning process. Accounting is one of the subjects that is scary for some students because it is considered difficult and complicated. In fact, accounting is not complicated at all, it only requires skills, accuracy and understanding of concepts and how to solve them. This is a challenge for accounting teachers to be more "literate" in technology towards learning media that can be used in the learning process and achieve learning success. This is what drives the Association of Young Accounting Intellectuals (ICMA) to provide assistance to accounting teachers in choosing technology-based learning media that can be used and the accounting learning process. This activity is in the form of an online workshop with the theme "Strategy for Improving Understanding of Technology in Accounting Learning for Accounting Teachers at SMK Muhammadiyah I Tangerang". After participating in this activity, it is expected that teachers will become more skilled, more innovative and creative through the learning technology used so as to encourage the achievement of student learning success.