Articles
Pengaruh Struktur Modal, Intellectual Capital, Kebijakan Dividen, dan Ukuran Perusahaan terhadap Nilai Perusahaan pada Perusahaan Sektor Industri Barang Konsumsi
Erika Gustina Nuralifah;
Dwi Urip Wardoyo
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 6 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)
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DOI: 10.37385/msej.v4i6.3118
Penelitian ini dilakukan untuk menganalisis pengaruh variabel Struktur Modal, Intellectual Capital, Kebijakan Dividen, Ukuran Perusahaan terhadap Nilai Perusahaan pada Sektor Industri Barang Konsumsi yang Tercatat di BEI 2018-2022. Pendekatan kuantitatif dilakukan pada penelitian ini. Teknik Sampling yaitu purposive sampling menggunakan pertimbangan kriteria sampel tertentu sehingga jumlah sampel sebanyak 18 sampel penelitian dengan jumlah data observasi lima tahun berturut-turut sebanyak 90 data observasi. Analisis statistic deskriptif dan regresi data panel dilakukan dalam penelitian ini dengan software pendukung Eviews 12. Struktur Modal, Intellectual Capital, Kebijakan Dividen, Ukuran Perusahaan secara bersama-sama (simultan) signifikan mempengaruhi nilai perusahaan. Secara parsial, struktur modal dengan arah negatif signifikan mempengaruhi nilai perusahaan, intellectual capital dengan arah positif dan signifikan berpengaruh pada nilai perusahaan, kebijakan dividen dan ukuran perusahaan tidak memiliki dampak signifikan bagi nilai perusahaan. Penelitian berikutnya disarankan untuk memilih tahun penelitian yang terkini agar data penelitian lebih relevan dan mengembangkan faktor-faktor lain yang tidak dimasukkan dalam penelitian ini.
Analisis Faktor-Faktor Yang Mempengaruhi Struktur Modal: Studi Kasus Pada Sektor Industri Asuransi
Dwi Urip Wardoyo;
Adventia Dita Andani
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 2 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang
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DOI: 10.22219/jrak.v14i2.33497
Purpose: The aim of this research is to determine the influence of the capital structure of the insurance industry listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period which is influenced by profitability, leverage, asset structure and company size. Methodology/approach: This research uses quantitative methods and uses purposive sampling techniques to collect observation data from a sample of 17 companies so that this research obtained 68 samples. Furthermore, data analysis in this research involves descriptive statistical analysis and panel data regression analysis using Eviews version 12 software. Findings: The findings of this research indicate that profitability and leverage are able to have a positive influence on the company's capital structure. Meanwhile, the asset structure and company size cannot have an influence on the capital structure of the insurance industry listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period. Practical implications: Practically this research contributes to investors and potential investors to always be wise in considering factors that affect the company’s capital structure so that it can make the right investment. Contributions are also given to the company to pay attention to variables that may risk affecting the capital structure so that the company does not suffer losses. Originality/value: Integrating four independent variables with a special focus on the insurance industry listed on the Indonesia Stock Exchange for the 2019-2022 period
PENERAPAN PSAK 71 PADA BANK BJB TAHUN 2021
Dwi Urip Wardoyo;
Bagas Rahmandita;
Devy Tazkiyaturohmah;
M Krisnadito Fauzan;
Dede Pranatha
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 2 (2022): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional
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DOI: 10.55606/jaem.v2i2.239
This study aims to determine the application of PSAK 71 to Bank BJB in 2021, as a regional-owned commercial bank with a core capital of Rp. 11.93 trillion and listed as the main board. This study uses qualitative methods, this study uses secondary data in the form of company financial statements for the 2020-2021 period. The conclusion that can be drawn is that the application of PSAK 71 accounting policies has taken effect on January 1, 2020, with the enactment of PSAK 71, bank BJB provides an allowance for impairment losses, although in implementation the percentage or number is different each year. In practice, there is an impairment loss which is reported as a deduction based on the carrying amount of financial assets in a number of groups of loans, then receivables which are recognized in the statement of profit or loss and other comprehensive income within the company
ANALISA AKUNTABILITAS BELANJA HIBAH PADA PEMERINTAHAN KOTA YOGYAKARTA
WARDOYO, DWI URIP;
Rachma, Annisa Aulia;
DWI N, ANNISAA INDAH;
HANIF, AZZARIF
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 2 No. 2 (2022): AGUSTUS : Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Pusat Riset dan Inovasi Nasional
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DOI: 10.55606/jumbiku.v2i2.243
This study aims to analyze the accountability of subsidy spending to the Yogyakarta city government. This research is a qualitative research with an exploratory approach. The data were obtained through in-depth interviews from the literature study. It was concluded that there were bottlenecks for all six grant expenditure management processes. These obstacles arise in the accountability and reporting processes. These problems are (1) compliance problems that occur in the process of implementing accountability for grant spending, (2) regulatory constraints where regulations have not been conveyed to grant managers, especially those related to regional apparatus, (3) constraints in budget implementation. grant spending which takes a longer process because it has to go through several stages, (4) constraints in terms of lack of human resource competence and accountability and reporting capabilities, and (5) limited supporting facilities in realizing accountability for grant spending.This study reveals that coordination between grant-making institutions, information and communication between grant managers and grantees is critical in achieving accountability. Dissemination of regulations regarding grant issuance, sanctions, and assistance to the community or grant funders will contribute to better accountability for grant spending. Various efforts have been made to minimize delays in submitting accountability reports for grant funds, including imposition of penalties, ensuring accountability between grant managers, request in-depth reporting to grantees and the preparation of standardized accountability reports to facilitate the preparation of accountability reports by grantees. easier and helps reviewers verify reports.
K-Workers Competencies Among Alumni University
Santoso, Teguh Iman;
Alamsyah, Muhammad Nurwaskita;
Wardoyo, Dwi Urip
International Journal of Islamic Business and Management Review Vol. 4 No. 1 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia
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DOI: 10.54099/ijibmr.v4i1.992
This study investigates the impact of various competencies on the development of K-Worker competencies among alumni from the Faculty of Economics at University X. The primary focus areas include Technical Competence, Human and Social Competence, and Learning Competence and Methodology. The analysis reveals a significant difference in Technical Competence between the cohorts of 2021 and 2022, with a notable p-value of 0.010. This finding underscores the critical role of technical skills in professional development. However, no significant differences were observed in Human and Social Competence and Learning Competence and Methodology, with p-values of 0.569 and 0.780, respectively. These results suggest a consistent approach in developing these skills across cohorts. The study contributes to the enhancement of curriculum design and alignment of educational outcomes with workforce requirements, ensuring graduates are well-prepared for the demands of the digital economy. Future research should focus on longitudinal assessments of alumni competencies and the impact of specific learning methodologies on competency development to provide a comprehensive understanding of how educational programs influence K-Worker competencies. This study is novel in its specific focus on economics graduates and its comprehensive assessment of multiple competencies across different cohorts
KERANGKA KONSEPTUAL DALAM AKUNTANSI
Wardoyo, Dwi Urip;
Sinaga, Sonya Theresia;
Mawarni, Anggi
Humantech : Jurnal Ilmiah Multidisiplin Indonesia Vol. 2 No. 4 (2023): Humantech : Jurnal Ilmiah Multidisiplin Indonesia
Publisher : Program Studi Akuntansi IKOPIN
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Kerangka konseptual adalah bagian penting dalam menetapkan standar dan konsep yang akan digunakan sebagai alat untuk menyelesaikan pertanyaan akuntansi dan pelaporan. Kerangka konseptual bertujuan untuk membantu IASB untuk mengembangkan dan merevisi standarnya dan membantu entitas untuk mengembangkan kebijakan akuntansi yang konsisten. Penelitian ini menggunakan metode kualitatif yang bersifat studi Pustaka (library research) yakni penelitian yang dilakukan melalui mengumpulkan data atau karya tulis ilmiah dengan cara mempelajari, menelaah, dan memeriksa bahan-bahan kepustakaan. Hasil dari penelitian ini dengan adanya kerangka konseptual membantu berbagai pihak seperti membantu IASB dalam mengembangkan standarnya, membantu entitas dalam mengembngkan kebijakan akuntansi yang konsisten, dan membantu kepentingan semua pemangku kepentingan dalam memahami standar. Kerangka konseptual mempermudah dalam penyusunan standar dan aturan yang koheren serta sebagai dasar teori akuntansi dalam menyelesaikan berbagai masalah dalam pelaporan keuangan. Elemen dalam kerangka konseptual yaitu aset, sumber ekonomi, liabilitas, dan obligasi. Terdapat empat karakteristik kerangka konseptal yaitu timeliness, understandability, verifiability dan comparability.
Pelatihan Digital Pay Berbasis Qrcode Bagi Ukm Desa Ciwidey Bandung
Murti, Galuh Tresna;
Wardoyo, Dwi Urip;
aminah, wiwin
Jurnal Pengabdian Masyarakat Akademisi Vol. 3 No. 1 (2024)
Publisher : Jurnal Pengabdian Masyarakat Akademisi
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DOI: 10.54099/jpma.v3i1.823
Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan pemahaman kepada penduduk Desa Stamplat Girang Ciwidey Bandung Provinsi Jawa Barat mengenai pentingnya layanan pembayaran digital berbasis QRCode. Metode yang akan diberikan melalui pendampingan, tutorial dan presentasi mengenai pembayaran digital berbasis QRCode. Pelaku akan diberikan pendampingan terhadap transaksi keuangan real yang dihadapi sehingga dalam memberikan pemahaman, wawasan dan keterampilan dalam melakukan layanan pembayaran digital berbasis QRCode. Hasil atas kegiatan pengabdian kepada masyarakat ini diharapkan para pelaku usaha dapat melakukan layanan pembayaran digital berbasis QRCode sehingga transaksi pembayaran dapat dilakukan dengan cepat, mudah, murah, aman dan handal (CEMUMUAH) yang mengakibatkan transaksi pembayaran menjadi lebih efisien, praktis, cepat, aman, risiko operasional menjadi berkurang dan memberikan kemudahan transaksi bagi para wisatawan yang berwisata ke desa Stamplat Girang sehingga diharapkan industri pariwisata di Desa Stamplat Girang, Ciwidey Kabupaten Bandung menjadi meningkat dan mendukung kesejahteraan Masyarakat desa.
Pendampingan Penyusunan Laporan Keuangan Bagi Umk Konveksi Ciganitri Bandung
Wardoyo, Dwi Urip;
Mahardika, Dewa putra krishna;
Fahlevi, Ali riza
Jurnal Pengabdian Masyarakat Akademisi Vol. 3 No. 1 (2024)
Publisher : Jurnal Pengabdian Masyarakat Akademisi
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DOI: 10.54099/jpma.v3i1.831
This activity from Community Service (PKM) or known as Abdimas aims to provide understanding to village residents, especially MSEs at Ciganitri Bandung Convection, West Java Province, regarding the importance of preparing simple financial reports for MSEs businesses so that they are easy to understand and implement. The method used in implementing this activity is through mentoring, tutorials and presentations regarding the preparation of financial reports on the EMKM scale. Participants are given a basic understanding and assistance in recording the real financial transactions they face so as to provide understanding, insight and skills in recording transactions and presenting the entity's financial reports. As a result of this community service activity, it is hoped that business actors will be able to independently prepare financial reports for business entities based on generally accepted accounting principles in Indonesia. so that MSE players can provide good and systematic financial information, and can utilize the function of financial reports as a means of obtaining partners and external funding that can support MSE businesses to progress further in the future.
Pengendalian Akuntansi Induk usaha terhadap unit bisnis bagi UKM Kelurahan Braga Kota Bandung
Wardoyo, Dwi Urip;
Khairunnisa, Khairunnisa;
Fahlevi, Ali Riza
Jurnal Pengabdian Masyarakat Akademisi Vol. 3 No. 2 (2024)
Publisher : Jurnal Pengabdian Masyarakat Akademisi
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DOI: 10.54099/jpma.v3i2.1044
Kegiatan dari Pengabdian Kepada Masyarakat (PKM) atau dikenal dengan Abdimas ini bertujuan untuk memberikan pemahaman kepada penduduk Desa khususnya pelaku UMKM Mitra PT. Primasaga Sumur Bandung Braga Kota Bandung Provinsi Jawa Barat mengenai pentingnya strategi pengendalian akuntansi Induk Usaha terhadap cabang atau Unitpenyusunan laporan keuangan sederhana bagi usaha UMK agar mudah dipahami dan dilaksanakan. Metode yang digunakan dalam pelaksanaan kegiatan ini adalah melalui pendampingan, tutorial dan presentasi mengenai penyusunan laporan keuangan pada skala EMKM. Pelaku diberikan pemahaman dasar dan pendampingan pencatatan atas transaksi keuangan real yang dihadapi serta perlakuan pencatatan jika terjadi terjadi antara induk dengan unit usaha, sehingga dalam memberikan pemahaman, wawasan dan keterampilan dalam melakukan monitoring perlakuan transaksi hingga pada penyajian laporan konsolidasi keuangan entitas. Hasil atas kegiatan pengabdian kepada masyarakat ini diharapkan para pelaku usaha dapat melakukan penyusunan laporan konsolidasi keuangan entitas usaha secara mandiri berdasarkan prinsip akuntansi yang berlaku umum di Indonesia. sehingga para pelaku UMKM dapat memberikan informasi keuangan yang baik dan sistematis, serta dapat memanfaatkan fungsi dari laporan keuangan sebagai sarana memperoleh mitra dan pendanaan eksternal yang dapat menunjang bisnis UMK untuk lebih maju dikemudian hari. Kata kunci: Pengendalian akuntansi, Laporan Keuangan , Induk Usaha, Unit Usaha.
PENGARUH EARNING PER SHARE, DEBT EQUITY RATIO, PRICE EARNING RATIO TERHADAP RETURN SAHAM
Teni Eriyanti;
Dwi Urip Wardoyo;
Nanda Annisa Putri;
Juwita Nur Hassanah;
Lidiya Aprilia
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2023): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional
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DOI: 10.51903/jupea.v3i3.866
Investment in a company is very important so that the company can carry out its business activities. Companies with a high level of investment will be able to attract investors who have an effect on stock returns or profits to be obtained by investors. The object of this study is to examine the Customer Goods sub-sector companies listed on the IDX. This study aims to determine the effect of earnings per share (EPS) on stock returns, the effect of debt-equity ratio (DER) on stock returns, and the effect of price-earnings ratio (PER) on stock returns. The method used in this study is a quantitative method with secondary data. This study's population consisted of all consumer goods companies listed on the IDX from 2018 to 2021.The sample was taken using a purposive sampling technique. The analysis technique used in this study uses multiple linear regression techniques using the classical assumption test (F), multicollinear test, and t test. The results of this study indicate that EPS does not have a significant negative effect on stock returns. DER has no significant effect on stock return, so H2 is rejected. H1 is rejected because PER has no partially significant effect on stock return.