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All Journal Journal of Auditing, Finance, and Forensic Accounting Fokus Ekonomi Jurnal Penelitian Ekonomi Akuntansi (JENSI) ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Abdi Masyarakat Indonesia JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) JCOMENT (Journal of Community Empowerment) Jurnal Akuntansi dan Keuangan Journal of Trends Economics and Accounting Research Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Pengabdian dan Inovasi Waisya : Jurnal Ekonomi Hindu Innovative: Journal Of Social Science Research Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian
Defel Septian
Universitas Bumigora
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Analisa Tingkat Kinerja PT. POS Indonesia Diukur Menggunakan Metode Balance Scorecard dengan Six Sigma Siti Zohrah Indah Mahartati; Ni Ketut Sriwinarti; Defel Septian
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 4 No 2 (2023): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan )
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v4i2.3279

Abstract

Penelitian ini memfokuskan pada permasalahan yang muncul pada saat pandemi terjadi dimana pandemi telah menjadi titik awal dari perubahan sistem yang terjadi pada setiap usaha, khususnya usaha yang berkontak langsung dengan konsumen. Berbagai transformasi pelayanan telah dilakukan untuk menyesuaikan terhadap aturan pembatasan yang di terapkan oleh pemerintah. Untuk mengatur jumlah kunjungan, PT Pos Indonesia merancang dan membangun aplikasi yang di beri nama PosPay. Adanya aplikasi ini berdampak pada perubahan sistem kerja dan pelaporan pada PT Pos Indonesia, hal inilah yang menjadi sesuatu yang menarik untuk diteliti. Sehingga tujuan penelitian ini adalah untuk menganalisis tingkat kinerja PT. Pos Indonesia Cabang Utama Mataram yang diukur sengan menggunakan metode Balance Scorecard dengan Six Sigma. Berdasarkan hasil analisis data dengan menggunakan triangulasi data untuk menguji keabsahan data penelitian, menunjukan bahwa menganalisis tingkat kinerja menggunakan empat perspektif yang di ukur dengan lima tahapan teori six sigma yaitu: (1) Perspektif finansial berpengaruh terhadap adanya pospay yang muncul pada perusahaan (2) Perspektif pelanggan berpengaruh terhadap pospay pelanggan merasakan kepuasan akan kinerja yang diberikan. (3) Perspektif proses bisnis internal berpengaruh dengan tingkatan penggunaan pospay terhadap bisnis interna yang dikeluarkan oleh perusahaan. (4) Perspektif pembelajaran dan pertumbuhan tidak berpangaruh terhadap adanya pospay, karena perusahaan tidak memanfaatkan pengguna untuk pengelolaan internal perusahaan secara merata untuk disetiap bagian perusahaan
Analisa Perbandingan Kinerja Keuangan Sebelum dan Setelah Pemutusan Hubungan Kerja Defel Septian; Khairunnisa; Ni Putu Diana Purnami Dewi
Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i4.1268

Abstract

This research aims to test and analyze financial ratios before and after the termination of PT Indosat Tbk employment eith the variables liquidity ratio, solvency ratio, profitability ratio and activity ratio. The research method used is a quantitative analysis method. The type of data is secondary data. The ratios to measure PT Indosat financial performance are curret ratio, quick ratio, cash ratio, debt to asset ratio, debt to equity ratio, net profit margin, return on asset, total asset turnover. analysis of this research data was done using the data normality test, hypothesis testing using the paired sample t-test and the Wilcoxon signed rank test. The result of this research show that indosat performance is in poor condition and it is sated that there is no significant difference in the company performance using the indicators current ratio, quick ratio, cash ratio, debt to equity ratio, net profit margin, return on asset, total aset turnover.
THE CORRUPTION TRENDS WITHIN THE ASEAN COUNTRIES: A BIBLIOMETRIC ANALYSIS REVIEW Muliani Muliani; Alfian Sayuti; Defel Septian
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 19, No 1: June 2024
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.19.1.136-144

Abstract

This article gives a quantitative examination of corruption trends in one of the ASEAN countries. The study focused on 5 research questions. Information is collected to check the above research questions and a network map is applied. This study aims to examine the publication of documents based on the most influential articles, co-authorship of country, co-occurrenceance of all keywords, most cited sources, co-citation of cite author. Keywords are categorized into several clusters. The type of analysis used is bibliometric analysis. This study took the latest data of 823 articles from the scientific database, namely SCOPUS from 2000-2024, and network analysis using VOSviewer software. This study found that The most influential article in the study of Corruption in ASEAN Country is the article entitled "Institutional causes, macroeconomic symptoms: Volatility, crises, and growth" with a number of citations of 785 times. Indonesia is the ASEAN state that contributes the most to research related to Corruption with a total of 279 documents. The main field of study keywords that are most often used in Corruption research in ASEAN Country are Corruption. The journal source that publishes the most research on corruption is the Journal of Financial Crime with a total of 621 citations. Based on the co-citation of cite author, Shliefier is the author with the most citations. This research has certain limitations and is concluded by providing implications and suggestions for future studies. Finally, this study will provide more insight for researchers, academics, and others to find research gaps in the field of corruption.
-Analisis Indikasi Kecurangan Laporan Keuangan Menggunakan Model Beneish M-Score pada Perusahaan Property dan Real Estate Defel Septian; Khairunnisa; Rivan Gunawan
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i1.10068

Abstract

This research aims to predict, analyze and identify fraudulent financial reports using the Benish M-Score method. The data collection method in this research is documentation. The sample used in this research is 35 Property and Real Estate Companies listed on the Indonesia Stock Exchange in 2019 - 2022. The data analysis technique uses descriptive statistical analysis using the benchmark ratio index method. Based on the results of this research, it shows that the DSRI parameter index is classified as 24% manipulator, 14% gray company, and 62% non-manipulator. GMI is classified as a manipulator 33%, gray company 15%, and non-manipulator 52%. AQI is classified as a manipulator 14%, gray company 26%, and non-manipulator 60%. SGI is classified as a manipulator 13%, gray company 19%, and non-manipulator 70%. SGAI is classified as a manipulator 48%, gray company 1%, and non-manipulator 51%. LVGI is classified as a manipulator 14%, gray company 19%, and non-manipulator 67%. TATA is classified as a manipulator at 19%, a gray company at 6% and a non-manipulator at 75%. Companies classified as manipulators based on the 7 (seven) parameter indices are 31%, gray companies 2%, and non-manipulators 67%. Further research should not only focus on one sector but rather use two different business line sectors so that it can produce more comprehensive conclusions.
Edukasi PHBS dalam Upaya Peningkatan Derajat Kesehatan Masyarakat di Tatanan Rumah Tangga Sukanty, Ni Made Wiasty; Yunita, Lina; Rahmiati, Baiq Fitria; Astawan, Wanda Januar; Septian, Defel
ADMA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 3 No 2 (2023): ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : LPPM Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/adma.v3i2.2498

Abstract

Clean and healthy living behavior (PHBS) in the household is one of the government's programs to improve people's welfare. PHBS indicators in homes include using clean water, washing hands with soap and clean water, and using healthy latrines. Lack of knowledge and public awareness of the importance of PHBS and inadequate health support facilities and infrastructure can be a factor causing high rates of morbidity and mortality due to a disease. One of the means of supporting public health is the availability of water sources. The decrease in river water discharge in Lembah Sari Village can affect sanitation related to PHBS in the community. We have conducted PHBS counseling activities in Lembah Sari Village using PowerPoint media, posters, and teaching aids. It was an effort to help people know, want, and practice PHBS. After receiving counseling, the community became more aware of PHBS. The community seemed enthusiastic and participated in practicing washing hands with soap as an indicator of PHBS. This activity is expected to be applied by the community daily.
Mengembangkan Potensi Pelajar Yang Aktif, Cerdas dan Mandiri Dengan Cara Menabung Ni Ketut Sriwinarti; Khairunnisa Khairunnisa; Defel Septian; R. Ayu Ida Aryani
Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Vol. 1 No. 3 (2024): Juli : Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/transformasi.v1i3.184

Abstract

This community service activity aims to train young children to be more independent, especially in realizing their desire to have something in the future. Children are invited to learn to manage personal money, have financial planning, respect money, learn discipline and make them proud. One of the simplest saving methods is to save money through a medium called a “celengan”. This service activity was carried out at Guntur Macan 1 State Elementary School, where the participants in this activity were student in grades 4 and 5. The method of implementing this socialization was divided into several stages, namely coordination, media preparation, material socialization, discussions and games. The socializations material provided is history of saving, why you save, what banks are in Indonesia, and finally setting a savings target. The material is packaged with interactive videos so that children can be enthusiastic in participating in all the activities. This activity went well and was lively because it was accompanied by college students who guided the activity will provide ongoing motivation for children to continue saving an so that the agreed targets can be achieved
RASIO PROFITABILITAS, LIKUIDITAS, DAN SOLVABILITAS TERHADAP HARGA SAHAM (PERUSAHAAN KELAPA SAWIT YANG TERDAFTAR DI BEI) Satria Dwiyana, Fernando Yogha; Ni, Sriwinarti Ketut; Defel, Septian
Waisya : Jurnal Ekonomi Hindu Vol 3 No 2 (2024)
Publisher : Institut Agama Hindu Negeri Gde Pudja Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53977/jw.v3i2.1997

Abstract

Oil palm is one of the plants that can produce oil for commercial use (Fuadah, 2018). Palm oil can also be seen as a form of progress in national development. Apart from opening up employment opportunities, another important contribution is its role as a source of foreign exchange for the country. Global demand for palm oil tends to increase from 2016 to 2020.The subject of this study focuses on palm oil companies registered on the BEI from 2018 to 2022. This research is quantitative in nature. The sample for this study was determined using a purposive sampling technique, resulting in 12 samples and 60 observation data points. Secondary data in this research was obtained from the website (BEI) and websites of related companies. This research uses multiple linear regression analysis as a method for analyzing data.Based on the results of the return on equity (ROE) variable, the Sig. is 0.009, then the conclusion is accepted. Based on the results of the variable current ratio (CR), the Sig. is 0.009, then the conclusion is accepted. Based on the results of the variable debt to equity ratio (DER) value Sig. is 0.301, then the result is rejected.Referring to this, it can be stated that: the current ratio (CR) and return on equity (ROE) variables have an influence on share prices, while the debt to equity ratio (DER) has no influence on share prices.
Peningkatan Literasi Keuangan dan Kemampuan Bahasa Inggris Pelaku Wisata di Desa Wisata Rerantek, NTB Septian, Defel; Ardiansyah, Lalu Yayan; Komala, Rina; Febrianti, Vina; Mulyani, Mulyani
Jurnal Abdi Masyarakat Indonesia Vol 5 No 2 (2025): JAMSI - Maret 2025
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.1756

Abstract

Pelaku wisata di Desa Wisata Rerantek, Nusa Tenggara Barat, menghadapi tantangan dalam pengelolaan keuangan dan komunikasi dengan wisatawan asing. Pengabdian masyarakat ini bertujuan untuk meningkatkan literasi keuangan dan kemampuan berbahasa Inggris mereka melalui pelatihan akuntansi dasar dan English Training Camp. Metode yang digunakan meliputi observasi, forum diskusi, pelatihan interaktif, serta evaluasi melalui pre-test dan post-test. Hasil kegiatan menunjukkan peningkatan pemahaman akuntansi dari skor rata-rata pre-test 45,2 menjadi 72,8, serta peningkatan kemampuan bahasa Inggris dari 38,6 menjadi 65,4. Uji statistik menunjukkan perbedaan signifikan dalam skor tes sebelum dan sesudah pelatihan (p < 0,05). Kegiatan ini berkontribusi pada peningkatan keterampilan peserta dalam mengelola keuangan usaha dan berinteraksi dengan wisatawan, sehingga mendukung keberlanjutan desa wisata.
Analisis Dampak Akuisisi: Implikasi Terhadap Harga Saham, Struktur Modal dan Nilai Perusahaan (Studi Empiris : Perusahaan Akuisisi Yang Terdaftar di Komisi Pengawas Persaingan Usaha Periode 2019-2023) Rani, Dewi; Septian, Defel; Nabila, Fitri; Khairunnisa; Cahyani, Arie
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3903

Abstract

This study aims to examine and analyze the impact of acquisitions on stock prices, capital structure, and firm value of companies registered with the Competition Supervisory Commission during the 2019-2023 period. This research is a quantitative study with a comparative approach. The sample was determined using the purposive sampling method, resulting in 12 companies as the research sample. Stock prices were measured using an event study, capital structure was measured using solvency ratios, and firm value was measured using the Tobin’s Q ratio. The research data consisted of stock price data and annual report data. This study employed the Wilcoxon Signed-Rank Test for data analysis. The results indicate that stock prices, capital structure, and firm value do not show significant differences before and after the acquisition.
Pelatihan Penentuan Harga Pokok Produksi Produk UMKM alfian, alfian sayuti; R. Ayu Ida Aryani; Defel Septian; Farha
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 1 No. 1 (2022): Jurnal Ilmiah Pengabdian dan Inovasi (September)
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (533.669 KB) | DOI: 10.57248/jilpi.v1i1.5

Abstract

MSMEs in Mataram City in 2020 amounted to 22,473 which makes it the highest number compared to MSMEs in the Regency and City of West Nusa Tenggara Province. The number consists of 15,746 Micro classes, 6,194 Small, and 533 medium classes. There are still many micro-enterprises in Mataram and the class must be upgraded to Small or Medium Enterprises. This becomes complex related to capital, sales strategy, and Annual Turnover to increase company profits. Increasing company profits can be achieved by optimizing profits. MSMEs in the production sector sometimes find it difficult to determine the cost of production. The service is carried out by teaching the cost of the production program through the asynchronous method. The Chairperson and Members visit MSME traders who have processed products and processed raw materials into finished goods that are ready to be sold. The service mechanism is carried out in several stages including, FGD with the service team and partners, partner interviews, making the cost of production, making presentations recorded through the Zoom application, and will be shared on Google Drive, sending Google Drive links to service partners.
Co-Authors Alfian Sayuti alfian, alfian sayuti Arie Cahyani Astawan, Wanda Januar Baiq Dinda Puspita Ayu Candra, Wahyu Lestari Dewa Ayu Oki Astarini Farha Febrianti, Vina Gozin Najah Rusyada Ika Putri Fitri Ajiani Ikang Murapi Ikang Murapi Johan Ardiansyah Juliana Palit Khairunnisa Khairunnisa khairunnisa Khairunnisa Khairunnisa Khairunnisa Khairunnisa Komala, Rina Lalu Yayan Ardiansyah Lanang Sakti Lestari, Ayu Ambang Melati Rosa Nensi Melati Rosanensi Muhammad Haris Nasri Muliani Mulyani Mulyani Nabila, Fitri Ni Ketut Sriwinarti Ni Putu Diana PD Ni Putu Diana Purnami Dewi Nurhayati Nurhayati Paradisa Sukma R. Ayu Ida Aryani Raden Ayu Ida Aryani Rahman Prasetyo Rahmiati, Baiq Fitria Rani, Dewi Rina Komala Rivan Gunawan Rizky Raharjo Satria Dwiyana, Fernando Yogha Sintiani, Putu Della Siti Zohrah Indah Mahartati Sukanty, Ni Made Wiasty Wani, Yeti Mariska Widia Febriana Widia Febriana Widia Febrianti Wira Hendri Yunita, Lina