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Lestari, Widya Jati
Universitas Catur Insan Cendekia
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Journal : Jurnal Ekonomi Bisnis Dan Industri (EBI)

 1 
Aplikasi Akuntansi Simpanan Anggota Pada KUD Bangkit Abadi Desa Bandorasawetan Yoanna Yoanna; Widya Jati Lestari; Marsani Asfi; Noerrochmani Aswita Dian Irijanti Mintarsih
Jurnal EBI Vol 3, No 2 (2021): Jurnal Ekonomi Bisnis dan Industri
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Catur Insan Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52061/ebi.v3i2.47

Abstract

The Bangkit Abadi Village Unit Cooperative (KUD) is a cooperative located in Bandorasawetan Village, whose main activity is providing savings services for cooperative members with the aim of prospering cooperative members and the surrounding community. With the existence of this cooperative, it is hoped that it will create a desire and increase public awareness to save. This KUD does not yet have a good computerized system. Therefore, there are still some obstacles in KUD Bangkit Abadi in terms of new member registration activities and member savings. These activities will run smoothly if supported by a good system and by implementing a good internal control system in cooperatives, so as to prevent errors in data processing. The procedures that apply to the KUD include related parts, namely registration, member data, internal control systems, and documents used. The analysis and design stages of the application system are described using flowcharts, Data Flow Diagrams (DFD), Entity Relationship Diagrams (ER-Diagrams) and developed using MySQL database as a programming language. This relationship is narrated into several diagrams, namely: context diagrams, data flow diagrams level 0 and level 1, relationships between entities, and relationships between tables used. The results obtained from the design of this application are in the form of member book reports, savings data reports, and general journal reports as a form of description of the activities of new member registration and member savings at the Bangkit Abadi Village Cooperative Unit.Key words: Applications, Accounting, Savings, Cooperatives
DEBT TO EQUITY RASIO, TOTAL ASSETS TURNOVER, RETURN TERHADAP SAHAM LQ 45 Gytha Nurhana Dhea Praadha Gitama; Widya Jati Lestari; Safitri Akbari
Jurnal EBI Vol 1, No 1 (2019): Jurnal Ekonomi Bisnis dan Industri
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Catur Insan Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52061/ebi.v1i1.10

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh debt to equity rasio (DER), total assets turnover (TAT) dan return saham terhadap harga saham pada perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia. Penelitian ini dilakukan pada perusahaan yang termasuk dalam daftar LQ45 di Bursa Efek Indonesia tahun 2010 – 2017.  Populasi dalam penelitian ini adalah perusahaan yang masuk dalam daftar LQ45 di Bursa Efek Indonesia (BEI) tahun 2010 – 2017. Dalam pemilihan sampel, penelitian ini menggunakan metode purposive sampling, dimana jumlah sampel yang diperoleh dalam penelitian ini adalah 5 perusahaan. Variabel dependen penelitian ini adalah harga saham dan variabel independen terdiri dari to equity rasio (DER), total assets turnover (TAT) dan return saham. Pengujian menggunakan analisis regresi linear berganda. Berdasarkan hasil pengujian data, diperoleh bahwa secara uji simultan debt to equity rasio (DER), total assets turnover (TAT) dan return saham berpengaruh signifikan terhadap harga saham. Secara parsial, debt to equity rasio (DER) dan total assets turnover (TAT) yang berpengaruh signifikan terhadap harga saham, sedangkan return saham tidak berpengaruh terhadap harga saham. Penelitian ini dapat berkontribusi terhadap ilmu pengetahuan dalam bidang ekonomi khususnya dan bidang pendidikan pada umumnya. Kata kunci: DER, TAT, Return Saham, Harga Saham
STRUKTUR KEPEMILIKAN DAN LIQUIDITAS TERHADAP FINANCIAL DISTRESS Widya Jati Lestari; Ilwan Syafrinal; Linda Norhan
Jurnal EBI Vol 1, No 1 (2019): Jurnal Ekonomi Bisnis dan Industri
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Catur Insan Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52061/ebi.v1i1.6

Abstract

Financial Distress merupakan suatu kondisi dimana perusahaan mengalami kesulitan keuangan yang terburuk dan dapat mengakibatkan kebangkrutan. Financial distress diukur berdasarkan Earning Per share karena dapat menggambarkan seberapa besar Perusahaan dapat menghasilkan keuntungan laba per lembar saham kepada pemegang saham. Pengawasan kepemilikan institusional akan mendorong manajemen perusahaan untuk bekerja lebih baik untuk menghindarkan perusahaan dari kondisi financial distress. Sementara kepemilikan manajerial dapat menyelaraskan kepentingan manajer dengan pemegang saham sehingga berhasil menjadi mekanisme yang dapat mengurangi masalah keagenan dari manajer dengan pemegang saham Kondisi financial distress dalam penelitian ini diwakili oleh perusahaan yang delested dengan dasar kondisi financial yang masih diperbaiki. Sampel data diwakili oleh 15 perusahaan manufactur yang terdapat di Bursa Efek Indonesia (2011 – 2014) Variabel yang digunakan dalam penelitian ini adalah variabel Struktur kepemilikan yaitu kepemilikan institusi dan kepemilikan manajerial, variabel Liquiditas perusahaan dan variabel Financial Distress. Hasil penelitian menunjukkan variabel Struktur kepemilikan yaitu kepemilikan institusi tidak berpengaruh terhadap financial distress, kepemilikan manajerial dan liquiditas berpengaruh terhadap financial distress.  Kata kunci:Financial Distress,Likuiditas, Struktur Kepemilikan
Sistem Akuntansi Penjualan Kredit Koperasi Karyawan PT. PLN (Persero) Unit 3 Cirebon Alitia Rachmawati; Widya Jati Lestari; Agus Sevtiana
Jurnal EBI Vol 3, No 2 (2021): Jurnal Ekonomi Bisnis dan Industri
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Catur Insan Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52061/ebi.v3i2.45

Abstract

Daya Lisna Sutera Cooperative is a cooperative for employees and retirees at PT. PLN (Persero) Service Unit 3 Cirebon. This cooperative is located at Jalan Tuparev No.100, Cirebon city. Members of this cooperative consist of active employees and retired employees of PLN 3 Cirebon service unit. Active employees are required to become members of the cooperative, while retired employees are not mandatory. This cooperative business activity accommodates members' deposits, distributes loans to members, provides credit sales of necessities for members, and provides vehicle rental services. There are still some company recording activities that are done manually, namely recording sales and savings and loans using the excel application. This study aims to create a credit sales accounting system that is expected to be better and more efficient, so that bookkeeping reports can be done faster and increase the effectiveness of the company, both from procedures, documents, and supporting records required by cooperatives. This system produces the output of Credit Application Letters, Sales Reports, Accounts Receivable Reports, Payment Reports, Official Notes, and Journals. Keywords: Accounting System, Cooperative, Sales, Credit
Co-Authors Agus Sevtiana Ahmad Baihaqi Amir Amrullah Alitia Rachmawati Andini Nurmayanti Antik Rahma Dayanti Army, Widya Lelisa Arum Setiawati Cindy Ameilia Suhendra Fitri Sihombing Gytha Nurhana Dhea Praadha Gitama Habibie, Dedi Rahman Ilwan Syafrinal Linda Norhan Marsani Asfi Marsani Asfi Meirani Fajrin Noerrochmani Aswita Dian Irijanti Mintarsih Rahimah Safitri Akbari Suwandi Suwandi Tedi Kustandi Wanda Ilham Yoanna Yoanna