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All Journal Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Syntax Literate: Jurnal Ilmiah Indonesia Dinamisia: Jurnal Pengabdian Kepada Masyarakat SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi ACCOUNTHIK : Journal of Accounting and Finance International Journal of Business Studies Yumary: Jurnal Pengabdian kepada Masyarakat Prima Abdika: Jurnal Pengabdian Masyarakat Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jurnal PkM (Pengabdian kepada Masyarakat) Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomika dan Manajemen KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Riset Ekonomi dan Akuntansi Jurnal Akuntan Publik Jurnal Nirta: Studi Inovasi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal of Management and Innovation Entrepreneurship (JMIE) Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Inovasi Ekonomi Syariah dan Akuntansi Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE) Jurnal Ilmiah Manajemen dan Akuntansi Jurnal Padamu Negeri Jurnal Pengabdian Masyarakat Tekno International Journal of Community Services Indonesian Journal of Emerging Trends in Community Empowerment Journal of Current Research in Humanities, Social Sciences, and Business
Indah Rahayu Lestari
Universitas Budi Luhur
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PENGARUH STRUKTUR MODAL, SALES GROWTH, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Yoswandri, Fathan Ramadhan; Lestari , Indah Rahayu
Journal of Development Economics and Digitalization, Tourism Economics Vol. 1 No. 2 (2024): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jdedte.v1i2.702

Abstract

Nilai perusahaan merupakan salah satu indicator penting dalam menilai kinerja suatu perusahaan, besar kecilnya nilai perusahaan, besar kecilnya nilai perusahaan dapat mempengaruhi investor dalam melakukan investasinya. Nilai perusahaan juga mencerminkan kemakmuran bagi pemegang saham, karena semakin tinggi nilai perusahaan akan berdampak pada semakin meningkatnya kesejahteraan pemegang sahamnya. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh struktur modal, pertumbuhan penjualan, likuiditas, dan ukuran perusahaan terhadap nilai perusahaan. Populasi dalam penelitian ini adalah perusahaan sector energi yang terdaftar di Bursa Efek Indonesia (BEI) yang menerbitkan laporan keuangan periode 2018 – 2022. Sampel ditentukan dengan menggunakan teknik purposice sampling dengan kriteria tertentu dan diperoleh sampel sebanyak 46 perusahaan. Hasil penelitian ini menunjukkan bahwa struktur modal yang diukur dengan debt to equity ratio berpengaruh negative dan signifikan terhadap nilai perusahaan, variable pertumbuhan penjualan tidak berpengaruh terhadap nilai perusahaan, sedangkan likuiditas yang diukur dengan current ratio tidak berpengaruh terhadap nilai perusahaan, ukuran perusahaan yang diukur denfan firm size berpengaruh positif dan signifikan terhadap nilai perusahaan
PENGARUH GOOD CORPORATE GOVERNANCE, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN: (Studi Empiris Pada Perusahaan Sektor Properti dan real estate Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023) Tarisa Nopriani; Indah Rahayu Lestari
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 5 (2024): September : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/ra3a4d24

Abstract

This study aims to determine the effect of Good Corporate Governance proxied by (Board of Directors, Independent Board of Commissioners, and Audit Committee), Capital Structure, and Company Size on Company Financial Performance. The population in this study were property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2019-2023. The sample was determined using a purposive sampling technique with certain criteria and a sample of 53 companies was obtained. This study uses a multiple linear analysis method assisted by the SPSS Version 22 program. The results of this study indicate that the Board of Directors and Capital Structure have no effect on Financial Performance, while the Independent Board of Commissioners, Audit Committee, and Company Size have a positive and significant effect on Financial Performance.
Community Service regarding the importance of giving birth in health facilities in Cijakan Village, Bojong District, Pandeglang Regency, Banten in 2023 Mulianti, Amanda Eka Mulianti; Shinta Novelia; Putri, Amelia; Faradilla Puteri Rochayu; Ami Rachyani; Juninda Putri; Laila Hanif Assyuri; Rahayu Indah Lestari; Ricke Muriadi
International Journal of Community Services Vol. 1 No. 2 (2024): InJCS Vol 1 No 2 (2024)
Publisher : Rajaki of Tulip Medika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61777/injcs.v1i2.19

Abstract

Background: Health problems receive serious attention from various elements of society. One way to overcome health problems in society is to carry out community service. Community service is an activity that aims to help the community overcome the problems they face by actively participating in the health development process and increasing community empowerment. Objective: Carry out community service by carrying out activities ranging from assessment to intervention and evaluation of field activities. So that it can build public knowledge so they can live healthier, safer and more prosperous lives. Method: Community Midwifery Practice has been carried out by National University Midwife Professional Education Students in Cijakan Village, Bojong District, Padeglang Regency, Banten. with stages: Orientation, secondary data collection, Village Community Deliberation (MMD), Action Planning (POA), intervention activities in the form of counseling on "The importance of giving birth with health workers" and implementation of free pregnancy checks (ANC) and ending with Evaluation, Closing. Results: Community service activities in the form of counseling "The importance of giving birth with health workers" and free pregnancy checks (ANC) went smoothly. The public can understand and understand the explanation given, marked by input from the people present. Conclusion: Community service activities in the form of outreach to pregnant women and women of childbearing age (WUS), where health information is provided about "The importance of giving birth with health workers" is expected to make pregnant women and WUS better understand the importance of giving birth safely in health facilities.
PENCATATAN AKUNTANSI SEDERHANA UNTUK PEDAGANG PASAR Lestari , Indah Rahayu; Laksmiwati, Mia; Priyanto, Sugeng; Arisudhana, Dicky; Yuwono, Yuwono
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 1 No. 6 (2023): Desember
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v1i6.157

Abstract

Kegiatan pengabdian kepada masyarakat (PKM) dilaksanakan di Kelurahan Grogol Selatan Jakarta Selatan Partisipan kegiatan ini adalah para pedagang pasar yang berdomisili di Kelurahan Grogol Selatan. Masyarakat di lokasi PKM, umumnya memiliki profesi sebagai pedagang menjual berbagai macam benda mulai dari aksesori, pakaian dan sejenisnya, makanan siap saji, makanan ringan, alat tulis, bumbu dapur, sayur dan buah, ikan dan daging, elektronik, peralatan rumah tangga, mainan hingga buku-buku bekas, memiliki potensi masyarakat dan sumberdaya yang mendukung wirausaha. Namun para pedagang pasar tersebut belum memahami tentang pentingnya pencatatan akuntansi guna mendukung pengembangan usahanya. Terdapat beberapa permasalahan yang dihadapi yaitu tidak mengetahui fungsi akuntansi, tidak adanya pembukuan usahanya dan belum pernah membuat laporan keuangan sesuai standar akuntansi. Tujuan dari kegiatan PKM untuk memberikan pengetahuan dan pemahaman melalui penyuluhan dan sosialisasi dengan tema “Pencatatan Akuntansi Sederhana bagi Pedagang Pasar”. Metode yang digunakan adalah metode ceramah yang kemudian dilanjutkan dengan diskusi, tanya jawab dan simulasi kasus. Evaluasi yang dilakukan menunjukkan, sebagian besar peserta sangat paham materi yang disampaikan. Hasil evaluasi juga menggambarkan bahwa semua peserta merasa memperoleh manfaat dan puas dengan pelaksanaan kegiatan ini.
PENINGKATAN LITERASI KEUANGAN SEBAGAI UPAYA PENINGKATAN PEMBERDAYAAN UMKM Lestari , Indah Rahayu; Laksmiwati , Mia; Meidiyustiani, Rinny; Ekawanti, Wahyumi; Priyanto , Sugeng P
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 2 No. 2 (2024): April
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v2i2.687

Abstract

Peran Usaha Mikro Kecil dan Menengah (UMKM) yang diklaim sebagai penopang dan tulang punggung perekonomian di Indonesia. Sehingga pengembangan UMKM tidak luput dari kontribusi pembiayaan dari sector perbankan dan lembaga keuangan lain dimana UMKM masih memiliki keterbatasan informasi mengenai potensi sumber pembiayaan tersebut. maka diperlukan informasi yang berkaitan dengan informasi keuangan yang memadai dari UMKM. Kegiatan pengabdian kepada masyarakat (PKM) dilaksanakan di Kecamatan Parung Panjang Partisipan kegiatan ini adalah Kelompok UMKM Kecamatan Parung Panjang. Jenis usaha yang dijalankan oleh pelaku UMKM, sebagian besar adalah usaha kuliner. Beberapa UMKM ada yang sudah melakukan pencatatan, tapi hanya terbatas pada kegiatan arus kas penerimaan dan pengeluaran. Yang menjadi kendala lain dalam pencatatan keuangan UMKM, yaitu belum terpisahnya antara entitas bisnis dan pribadi. Tujuan dari kegiatan PKM untuk memberikan pengetahuan dan pemahaman melalui penyuluhan dan sosialisasi dengan tema “Peningkatan Literasi Keuangan sebagai Upaya Peningkatan Pemberdayaan UMKM”. Metode yang digunakan adalah metode ceramah yang kemudian dilanjutkan dengan diskusi, tanya jawab dan simulasi kasus. Evaluasi yang dilakukan menunjukkan, sebagian besar peserta sangat paham materi yang disampaikan. Hasil evaluasi juga menggambarkan bahwa semua peserta merasa memperoleh manfaat dan puas dengan pelaksanaan kegiatan ini.
Peningkatan Pemahaman Aplikasi Komputer Akuntansi Bagi Calon Teknisi Akuntansi Pertama Lestari, Indah Rahayu; Rahmat, Hayatul Khairul; Imelda, Imelda; Arif, Rachmat
Indonesian Journal of Emerging Trends in Community Empowerment Vol. 2 No. 2 (2024): Desember
Publisher : PT Hakhara Akademia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71383/ijetce.v2i2.61

Abstract

The rapid development of information technology in the world of work has brought major changes, including in the field of accounting. The use of accounting computer applications has become an absolute necessity for companies to improve efficiency, accuracy, and productivity in managing financial data. Therefore, it is important to improve the understanding of accounting computer applications for prospective first accounting technicians through community service activities. This activity aims to improve the understanding of accounting computer applications for prospective first accounting technicians. After the community service activities were carried out, there was an increase in the understanding of accounting computer applications for prospective first accounting technicians and the activities were able to run smoothly, and participants understood the material provided.
PENGARUH PROFITABILITAS, LIKUIDITAS, KEBIJAKAN HUTANG DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Bintari, Amalia; Lestari, Indah Rahayu; Ekawanti, Wahyumi
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 1 No. 2 (2024): Januari
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jmie.v1i2.300

Abstract

Nilai Perusahaan merupakan kinerja perusahaan yang dicerminkan oleh harga saham yang dibentuk oleh pemerintahan dan penawaran pasar modal yang mereflesikan penilaian masyarakat terhadap kinerja perusahaan. Tujuan penelitian ini adalah untuk menentukan pengaruh profitabilitas, likuiditas, kebijakan hutang dan ukuran perusahaan terhadap nilai perusahaan. Populasinya adalah perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada laporan keuangan periode 2018-2022. Sampel ditentukan dengan teknik purposive sampling dengan kriteria tertentu dan diperoleh sampel sejumlah 50 perusahaan. Penelitian ini menggunakan metode analisis regresi linear berganda yang dibantu program SPSS Versi 22.0. Hasil penelitian ini menunjukan bahwa profitabilitas yang diukur dengan return on equity berpengaruh positif dan signifikan terhadap nilai perusahaan, likuiditas yang diukur dengan current ratio tidak berpengaruh terhadap nilai perusahaan, sedangkan kebijakan hutang berpengaruh positif dan signifikan terhadap nilai perusahaan, ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan
Pengaruh Profitabilitas, Sales Growth, Beban Pajak Tangguhan, dan Capital Intensity terhadap Tax Avoidance Eprilya Setyorini; Indah Rahayu Lestari
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 1 (2025): Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i1.859

Abstract

This research aims to determine the effect of profitability, sales growth, deferred tax expense, and capital intensity on tax avoidance. The object of this study consists of manufacturing companies in the non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) in the financial statements during the period from 2020 to 2023. The sampling technique in this study used purposive sampling method which resulted in a total sample of 67 companies. The analysis technique used is multiple linear regression analysis using SPSS version 22.0 software. The results of this study indicate that profitability, sales growth, and capital intensity have a negative and significant effect on tax avoidance, meanwhile deferred tax expense has no a significant effect on tax avoidance.
Pengaruh Red Flags, Skeptisme Profesional, Pengalaman Audit, dan Independensi Terhadap Kemampuan Auditor Dalam Mendeteksi Fraud Muhammad Hirza Alby; Indah Rahayu Lestari
Jurnal Nirta : Inovasi Multidisiplin Vol 4 No 2 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v5i1.202

Abstract

This study aims to determine the Effect of Red Flags, Professional Skepticism, Audit Experience, Independence on Auditor's Ability to Detect Fraud in Auditors at Public Accounting Firms in the Jakarta Region. The data sampling technique was through direct questionnaire distribution to respondents using the convenience sampling method. The population in this study were auditors working in 274 Public Accounting Firms by distributing questionnaires to 150 respondents, while 74 respondents responded as samples in this study. This study uses multiple linear regression analysis techniques and uses the Statistical Package For The Social Science (SPSS) version 22 and Microsoft Excel 2019 program test tools. The results of this study prove that the red flags variable has a positive and significant effect on the auditor's ability to detect fraud, while professional skepticism, audit experience and independence do not affect the auditor's ability to detect fraud.
Pengaruh Perputaran Modal Kerja, Perputaran Kas, Perputaran Piutang, Dan Perputaran Persediaan Terhadap Profitabilitas : Studi Empiris Pada Perusahaan Pertambangan Periode 2020-2024 Istiqomah Istiqomah; Indah Rahayu Lestari
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 5 (2025): September :Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i5.1544

Abstract

Profitability is one of the most important indicators for assessing a company's financial performance, as reflects the extent to which management efficiently manages resources to generate profits for the company. The purpose of this study was to determine the effect of working capital turnover, cash turnover, accounts receivable turnover, and inventory turnover on the profitability of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample was selected using a purposive sampling technique with a non-probabilistic sampling approach based on specific criteria. As a result, 36 companies qualified for this study. Data were processed using multiple linear regression analysis with SPSS version 25. The results of this study indicate that working capital turnover has a positive effect on profitability, while cash turnover has no significant effect. Meanwhile, receivable turnover has a positive effect on profitability, and inventory turnover has a negative effect on profitability. These results indicate that effective current asset management in company can increase profits, while the low contribution of cash turnover indicates that liquidity don”t always correlate with profitability, the negative impact of inventory turnover indicates the potential for decreased profits if inventory management is suboptimal.. This study confirms that working capital management has diverse impact on profitability. Working capital and accounts receivable turnover are driving factors for improved financial performance, while cash turnover does not directly impact profits, inventory turnover can negatively impact profitability if not managed effectively.
Co-Authors Akilah, Maysa Ami Rachyani Andin Hadiyanto Ariansyah, Rega Arief, Rachmat Arif, Rachmat Arisudhana, Dicky Bintari, Amalia Desi Natalia Dicky Arisudhana Dita Puspitawati Dita Puspitawati Dolly Virgian Shaka Yudha Sakti Eprilya Setyorini Fajrillah, Ravinda Faradilla Puteri Rochayu Hakam Ali Niazi Hakam Ali Niazi Hayatul Khairul Rahmat Heni Iswati Hidayat, Ravindra Safitra Imelda Imelda, I Imelda, Imelda Indah Chairunnisa Indrasti, Anita Wahyu Istiqomah Istiqomah Iswati, Heni Juninda Putri Laila Hanif Assyuri Laksmiwati , Mia Laksmiwati, Mia Marlina Hosianna Muhammad Hirza Alby Mulianti, Amanda Eka Mulianti Nayadi, Armetha Nidya Kusumawardhany Nora Andira Brabo Priyanto , Sugeng P Putri, Amelia Qodariah Qodariah Rahayu Dwi Anggraini Retno Fuji Oktaviani Ricke Muriadi Rini Amelia, Rini Rinny Meidiyustiani Riny Mustika Rismawandi, Rismawandi Ryani, Dannisya Fida Sangian, Angel Martasya Setiawati, Suci Shinta Novelia Sugeng Priyanto Sugeng Priyanto, Sugeng Sugeng Riyadi Sunarwibowo, Rizki Pratomo Taqwa Putra Budi Purnomo Sidi Hiram Tarisa Nopriani Wahyumi Ekawanti Wulandari, Army Ardiani Yoswandri, Fathan Ramadhan Yuwono Yuwono Yuwono Yuwono