Article Per Year (5 Year)
p-Index From 2020 - 2025
0.817
P-Index
This Author published in this journals
All Journal TECHNOBIZ : International Journal of Business Journal Social Science And Technology For Community Service Journals of Economics and Business Journal of Engineering and Information Technology for Community Service
Dwi Tirta Kencana
Universitas Teknokrat Indonesia
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
PENGARUH MANAJEMEN LABA TERHADAP RETURN SAHAM DENGAN VARIABEL KONTROL RETURN ON EQUITY PADA PERUSAHAAN MANUFAKTUR DALAM BURSA EFEK INDONESIA Dwi Tirta Kencana
TECHNOBIZ : International Journal of Business VOL 4, NO 2 (2021) : OKTOBER
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v4i2.1390

Abstract

AbstrakTeori keagenan menyatakan bahwa masing-masing individu semata-mata termotivasi oleh kepentingan sendiri sehingga menimbulkan konflik kepentingan antara principal dan agent. Standar Akuntansi yang dikeluarkan oleh Ikatan Akuntansi Indonesia (IAI) memperbolehkan pihak manajemen melakukan kebijakan sendiri dalam menggunakan metode akuntansi dalam perusahaannya. Kewenangan tersebut memberi peluang bagi pihak manajemen untuk melakukan tindakan manajemen laba. Discretionary accrual dan non discretionary accrual merupakan proksi dari tindakan manajemen laba. Keberadaan informasi laba dan arus kas dipandang oleh pemakai informasi sebagai hal yang saling melengkapi guna mengevaluasi kinerja perusahaan. Informasi arus kas dan laba memiliki kandungan informasi jika pada saat diumumkan ada reaksi pasar. Reaksi pasar ditunjukkan adanya perubahan harga sekuritas yang diukur dengan return saham. Tujuan dari penelitian ini adalah untuk memberikan bukti empiris ada atau tidaknya pengaruh discretionary accrual, non discretionary accrual, operating cash flow terhadap return saham. Data yang digunakan adalah data sekunder yang berasal dari laporan keuangan perusahaan. Jumlah sampel sebanyak 45 perusahaan manufaktur yang terdaftar dalam Bursa Efek Indonesia periode 2010-2014. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan alat analisis SPSS versi 20.Hasil dari penelitian ini adalah discretionary accrual, non discretionary accrual, dan operating cash flow tidak berpengaruh pada return saham.Kata Kunci: Manajemen Laba, Discretionary Accrual, Non Discretionary Accrual, Operating Cash Flow, Return Saham, dan Return on Equity
ANALISIS KOMPARASI KINERJA KEUANGAN PERUSAHAAN INDUSTRI DASAR DAN KIMIA DI BURSA EFEK INDONESIA SEBELUM DAN SELAMA PANDEMI COVID-19 Yuswinta Adjeng Pratiwi; Dwi Tirta Kencana
Journals of Economics and Business Vol 2, No 2 (2022): Volume 2, No 2, 2022
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/jeb.v2i2.146

Abstract

AbstractThis study aims to analyze the comparison of the impact of the COVID-19 pandemic on the financial performance of companies in the Basic and Chemical Industry Sector listed on the Indonesia Stock Exchange. The population in this study includes all companies in the Basic and Chemical Industry Sector listed on the Indonesia Stock Exchange. The sample was determined by purposive sampling technique and acruired 34 companies. The research period used was quarters 2, 3, and 4 of 2019 and quarters 2, 3, and 4 of 2020. The total numbers of samples is 102 samples. This research in a type of comparative quantitative research. Data analysis methods used in this study includes descriptive statistics, normality tests, and hypothesis tests used wilcoxon signed rank test because the data is not normally distributed. The test result showed that wilcoxon signed rank test for NPM, ROA, EPS and TATO ratios before and during COVID-19 had an Asymp. Sig (2-tailed) is less than the significance value α= 0,05 (0,05). It means that there were significant differences in NPM, ROA, EPS and TATO before and during COVID-19. As for ROE, CR, DER and PER before and during COVID-18 had an Asymp. Sig (2-tailed) is greater than significance value α= 0,05 (0,05). This means that there’s no difference in the ROE, CR, DER and PER.Keywords: Financial Performance, Financial Ratio, Before and During COVID-19
Pelatihan Penggunaan Aplikasi Penjualan Tri Darma Rosmala Sari; Dwi Tirta Kencana; Meiza Anjelita
Journal of Social Sciences and Technology for Community Service (JSSTCS) Vol 4, No 1 (2023): Volume 4, Nomor 1, March 2023
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/jsstcs.v4i1.2664

Abstract

Lampung Province, especially in the Natar sub-district, South Lampung regency, has a large and varied number of MSMEs, which are spread across various villages in the sub-district. Based on the results of interviews with the administrators of the MSME community, Natar explained that the average MSME sales record was still done manually and they could not immediately know the total number of sales that occurred during one period and they also could not know the amount of existing inventory, so that UMKM could not quickly calculate how much profit they have made and it is difficult to decide when to produce goods, because it is difficult to see how many goods are still available. The expected outputs from this PKM activity are scientific articles published in community service journals, training videos, and news published in newspapers. Stages in the implementation of activities namely planning, action, observation and reflection. The activities will be carried out for 6 months, starting in early December and ending in May 2022. The activities that will be offered are in the form of training using sales and inventory recording applications. The target of this activity is MSMEs that are members of the Natar MSME community, South Lampung.
Strategi Peningkatan Penjualan Produk UMKM Melalui Integrasi Saluran Pemasaran Defia Riski Anggarini; Shiwi Angelica Cindiyasari; Dwi Tirta Kencana; Tri Darma Rosmalasari
Journal of Engineering and Information Technology for Community Service Vol 2, No 1 (2023): Volume 2, Issue 1, Juli 2023
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/jeit-cs.v2i1.266

Abstract

UMKM merupakan bagian dari perekonomian nasional yang menyumbangkan kontribusi terhadap pertumbuhan PDB sebesar 61,97% (bpkm.go.id) oleh karena itu diperlukan strategi yang baik untuk mendukung tumbuhnya pernjualan UMKM khususnya UMKM yang ada di Provinsi Lampung. Kegiatan PKM ini berpusat pada peningkatan strategi penjualan melalui integrasi saluran pemasaran pada 20 UMKM yang ada di Desa Palas Aji, Kabupaten Lampung Selatan. Berdasarkan hasil kuesioner yang dibagikan pada sebelum dan sesudah kegiatan, didapatkan hasil bahwa terdapat peningkatan strategi pemasaran yang akan dilakukan pada 20 UMKM tersebut untuk meningkatkan penjualan melalui integrasi saluran pemasaran Linktree
Co-Authors Defia Riski Anggarini Meiza Anjelita Shiwi Angelica Cindiyasari Tri Darma Rosmala Sari Yuswinta Adjeng Pratiwi