Claim Missing Document
Check
Articles

Found 17 Documents
Search

Metode Balance Score Card dalam Peningkatan Efektivitas dan Efisiensi untuk Menghadapi Persaingan Bisnis Reko Saprianto; Jefri Lukito; Titik Purwanti; Endang Wulandari
Management & Accounting Expose Vol 1, No 1 (2018)
Publisher : Universitas Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/mae.v1i1.79

Abstract

Balance score card yang diperkenalkan Norton dan Kaplan pada tahun 1992 membawa angin segar ke perusahaan atau organisasi bisnis untuk diterapkan untuk mencapai hasil yang diinginkan dan diharapkan dalam pencapaian tujuan, target, dan kinerja. Penerapan balance score card akan mengarah pada efisiensi dan efektifitas pencapaian visi dan strategi sehingga kepekaan bisnis terhadap lingkungan dapat tercapai. Dengan demikian kualitas, layanan, kreativitas, inovasi dan keunggulan kompetitif dapat tercipta. Oleh karena itu, balance score card harus diterapkan secara konsisten, focus, dan meningkat berkelanjutan.
PENDIDIKAN DAN PELATIHAN MASYARAKAT DALAM MENINGKATKAN PENDAPATAN DESA MELALUI BUMDESA SEBAGAI KEKUATAN EKONOMI BARU DI DESA JIMBUNG KECAMATAN KALIKOTES KABUPATEN KLATEN Titik Purwanti; Agung N. Jati; Tri Utami; Oki Kuntaryanto; Cahaya Nugrahani
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 3, No 2 (2021): BUDIMAS : VOL. 03 NO. 02, 2021
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v3i2.2998

Abstract

Tujuan dari pengabdian ini adalah Mengoptimalkan BUMDES dengan pelatihan dan Pendidikan BUMDES sebagai kekuatan ekonomi baru, Mengoptimatkan asset desa sebagai icon desa dengan pelatihan dan Pendidikan memilih usaha yang sudah ada dan di dukung dengan BUMDES, Memasarkan usaha BUMDES melalui media digital, Memberikan aplikasi pembukuan dengan pelatihan dan Pendidikan pembukuan, pemerintahan desa Jimbung merupakan desa politan sudah bekerja sama dengan kampus UNWIDHA dituangkan dalam kesepakatan Bersama juga dua desa politan yang lain yaitu Jombor dan Krakitan. Metode pelaksanaan pengabdian dilaksanakan dengan disesuaikan potensi lokal yang ada didesa, yaitu pelatihan dan Pendidikan tentang BUMDESA, pelatihan dan Pendidikan pemasaran yang lebih efektif dan efisien di era covid 19 melalui social media, pelatihan dan Pendidikan tentang pembukuan juga pelatihan dan Pendidikan SDM yang dapat berkembang dan mampu bersaing dengan SDM yan lain. Waktu pelaksanaan pengabdian pada masyarakat ini yaitu semester genap 2020/2021 tepatnya yaitu bulan Juni-Agustus 2021 setiap 2 minggu sekali. Tempat pelaksanaan pengabdian di rumah ketua kelompok Usaha Kecil Menengah (UKM) Jenang dan Trasikan Ayu, Jimbung, Jimbung, Kalikotes, Klaten. Hasil pengabdian ini yaitu Ada peningkatan pengetahuan dan ketrampilan kelompok UKM Desa Jimbung tentang apa itu BUMDESA, dan pemasaran melalui social media untuk memberikan peluang di era covid 19 ini, juga fungsi pembukuan bagi usaha. Kata kunci: pendampingan, BUMDESA, pembukuan
An Analysis of Cash and Receivables Turnover Effect Towards Company Profitability Titik Purwanti
International Journal of Seocology Volume 1, Issue 01 : September - December 2019
Publisher : STIE AAS Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (584.285 KB) | DOI: 10.29040/seocology.v1i01.6

Abstract

The purpose of this study was to analyze the effect of cash turnover, accounts receivable turnover on profitability. The profitability of manufacturing companies in Indonesia is influenced by various financial factors that can be measured using financial ratios. The research data was obtained from the company's annual report during 2011-2015 using a purposive sampling method which included an independent auditor's report and financial statements of manufacturing companies in the consumer goods and textile industry sectors. The sampling method used was purpose sampling and obtained 32 companies as samples. The independent variable in this study is cash turnover and accounts receivable turnover while the dependent variable is profitability. Methods of data analysis using the classic assumption test, multiple linear regression analysis, F test, and t test. The results of the analysis of this study are the cash turnover and accounts receivable simultaneously affect profitability. Partially, the two variables also affect profitability.
The Effect of Profitability, Capital Structure, Company Size, and Dividend Policy on Company Value on the Indonesia Stock Exchange Titik Purwanti
International Journal of Seocology Volume 01, Issue 02 : January - April 2020
Publisher : STIE AAS Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (749.436 KB) | DOI: 10.29040/seocology.v1i02.9

Abstract

Every company, especially companies that have gone public have value. The value that is owned by the company is a perception that comes from investors to the level of achievement of the success of a company in managing various resources that are controlled and owned which is reflected in the stock price of the company in the market. This study aims to determine the effect of profitability, capital structure, company size, and dividend policy on firm value. The companies in this study are manufacturing companies listed on the Indonesian stock exchange during the period of 2015 to 2018. The population of this research is all manufacturing companies listed on the Indonesian stock exchange in 2015-2018. The research sample of 11 companies. The technique used in the sampling of this study used a purposive sampling technique. In this study secondary data was obtained from the Indonesian Capital Market Directory. Data analysis techniques using descriptive statistics and testing using the classic assumption test. Testing the research hypothesis using multiple linear regression test, simultaneous test (F test), partial test (t test), and coefficient of determination test (R2 test). The results showed that simultaneous profitability, capital structure, company size, and dividend policy significantly influence the value of manufacturing companies. Partially, profitability has a positive and significant effect on firm value, capital structure has a positive and significant effect on firm value, company size has a negative and significant effect on firm value, and dividend policy has positive and not significant effect on firm value.
The Influence of Future Cash Flow Predictions on Profits in Companies Listed on the Indonesia Stock Exchange Titik Purwanti
International Journal of Seocology Volume 02, Issue 01 : September - December 2020
Publisher : STIE AAS Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/seocology.v2i1.19

Abstract

This research was conducted to determine the effect of future cash flow predictions on profits (gross profit, operating profit, and net income) in food and beverage companies listed on the Indonesia Stock Exchange. The method used in this research used purposive sampling with a population of food and beverage companies listed on the Indonesia Stock Exchange for the period 2016-2018. The samples in this research were 19 companies. The results obtained indicate that the operating profit variable has a partial effect on future cash flows, while the net income variable and the gross profit variable do not partially affect future cash flows. Simultaneously, gross profit, operating profit and net income have an effect on future cash flows.
Pengaruh Profitabilitas, Leverage, Kinerja Lingkungan Terhadap Pengungkapan Islamic Social Reporting (Studi Empiris pada Perusahaan yang Terdaftar di JII Tahun 2013-2017) Nawang Kalbuana; Marista Winanti Sutadipraja; Titik Purwanti; Dwi Santoso
AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 2 (2019): December 2019
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v2i2.6037

Abstract

Islamic Social Reporting (ISR) is an index of social responsibility disclosure whose indicators are specific to the ethical principles of Islam. The purpose of this study is to analyze the effect of profitability, leverage and environmental performance on ISR disclosures on companies listed in the Jakarta Islamic Index (JII) during 2013-2017. In this study the magnitude of the ISR disclosure score that is filled with a company is obtained through annual reports using the content analysis method. Samples were selected by purposive sampling method. While hypothesis testing uses the method of multiple linear regression analysis. The results of this study indicate that the variable profitability, leverage and environmental performance simultaneously have a significant effect on ISR disclosure. While partially, profitability has no effect on ISR disclosure. Environmental performance and leverage have a positive and significant effect on ISR disclosure. The implications of this study are expected to be able to provide theoretical contributions related to the disclosure of Islamic social responsibility and practically useful to provide input to policy makers and regulators on the Indonesia Stock Exchange
PENGABDIAN KEPADA MASYARAKAT DI USAHA SEPATU MOJO, PELATIHAN PERHITUNGAN HARGA POKOK PRODUKSI (HPP) DALAM MENENTUKAN HARGA JUAL Endang Wulandari; Margo Saptowinarko Prasetyo; Titik Purwanti
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 4, No 2 (2022): BUDIMAS : VOL. 04 NO. 02, 2022
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v4i2.5704

Abstract

Perhitungan Harga Pokok Produksi sangat penting dalam penentuan harga jual produk pada beberapa UKM. Sebagian besar UKM menentukan harga jual tidak berdasaarkan perhitunagn Hara Pokok Produksi yang sesuai kaidah akuntansi, terutama dalam penvatatan penyusutan Aktiva Tetap. Usaha Sepatu Mojo yang menjadi mitra kami adalah salah satu UKM yang belum menghitung harga pokok produksi secara tepat. Kegiatan Pengabdian Kepada Masyarakat ini bertujuan memberikan pemahaman, pelatihan dan pendampingan penghitungan Harga Pokok Produksi dalam menentukan harga Jual. Pelaksanaan kegiatan melalui zoom dan pendampingan ke lokasi. Hasil evaluasi kegiatan ini menunjukakn hasil pemahaman yang baik dimana hasil jawaban kuesioner pretest dan posttest mengalami peningkatan, hasil lainnya mitra sudah mampu menghitung Harga Pokok Produksi dan mampu mencatat dalam jurnal dan menentukan harga jual sesuai kaidah akuntansi, serta menyusun Laporan Rugi Laba, dan berhasil mengimplementasikan dalam usaha sepatu mereka
Apakah Laba Berbasis Kas, Berbasis Akrual dan Pembagian Laba Perusahaan Terakselerasi di Pasar? Tri Utami; Riri Zelmiyanti; Hidayatul Khusnah; Abdul Haris; Cahaya Nugrahani; Titik Purwanti
Muhammadiyah Riau Accounting and Business Journal Vol 3 No 2 (2022): Muhammadiyah Riau Accounting and Business Journal: April - September
Publisher : Faculty of Economics and Business Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/mrabj.v3i2.3586

Abstract

Angka akuntansi terakselerasi di pasar apabila angka akuntansi direaksi oleh pasar dan tercermin dalam harga saham atau return saham. Tujuan dari penelitian ini adalah untuk menguji apakah komponen laba berbasis akrual dan berbasis kas terakselerasi di pasar. Disamping itu, penelitian ini juga menguji apakah distribusi laba kepada investor dan kreditor terakselerasi di pasar. Penelitian ini menggunakan pengukuran perubahan pertumbuhan untuk mengukur akselerasi. Objek penelitian dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dengan jumlah sampel sebanyak 881 firm-year observation. Multiple Regression dan Clustered Robust Regression digunakan untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa komponen laba berbasis akrual berpengaruh positif dan signifikan terhadap return saham, dengan kata lain komponen akrual terakselerasi di pasar. Sedangkan komponen laba berbasis kas, dan distribusi laba kepada investor dan kreditor tidak berpengaruh terhadap return saham.
Dampak Ekonomi dari Sport Industry, Sport Tourism, dan Sport Science di Era Pasca Pandemi Covid’19 Titik Purwanti; Kun Ismawati; Ambyah Atas Aji
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 5 No 2 (2022): Article Research Volume 5 Number 2, Juni 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v5i2.880

Abstract

This research aimed to determine the effect of sport industry, sport tourism, and sport science to the economy in the era of pasca the covid 19 pandemic, both partially and simultaneously. The sampling technique used is by distributing online questionnaire via google form. The population of the research were students from Soloraya and the sample were 215 respondens. The analysis technique used were descriptive statistic; data quality test which includes validity test and reliability test; classic assumption test which includes normality test, multicollonearity test, and heteroscedasticity test; multiple linear regression analysis; determination coefficient test (R2); t-test; and F-test. The results showed that partially, sport industry variable have a not significant effect to the economy in the era of pasca the covid 19 pandemic, but sport tourism and sport science variables have a positive significant effect to the economy in the era of pasca the covid 19 pandemic. All three variables (sport industry, sport tourism, dan sport science) have a significant effect to the economy in the era of pasca the covid 19 pandemic
PENGARUH ECONOMIC VALUE ADDED, MARKET VALUE ADDED, EARNING PER SHARE, DAN KEBIJAKAN DIVIDEN TERHADAP RETURN SAHAM PADA PERUSAHAAN GO PUBLIC DI BEI Titik Purwanti
JURNAL ILMIAH EDUNOMIKA Vol 6, No 1 (2022): EDUNOMIKA : Vol. 06, No. 01, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v6i1.4604

Abstract

The purpose of this study is to examine the effect of Economic Value Added, Market Value Added, Earnings Per Share, and Dividend Policy on Stock Returns in publicly listed companies on the IDX. Companies that are the focus of research are manufacturing companies. The data in the study includes the company's financial statements for three years in the 2018-2020 period. The sampling method used purposive sampling method with certain criteria so as to get as many as 55 manufacturing companies from the many manufacturing companies listed on the BEI. This study uses multiple linear regression analysis, with partial hypothesis testing, simultaneous testing, and the coefficient of determination. From the results of the research that has been done, the authors obtain results that show that there is a positive influence of EVA, MVA, EPS, and Dividend Policy on Stock Return. This happens because these manufacturing companies are able to create good performance so that investors can invest in the company with full confidence in both the security of their investment and the expected profit.