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All Journal Jurnal EMT KITA SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Bisma: Jurnal Bisnis dan Manajemen International Journal of Supply Chain Management (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Wacana Ekonomi Syntax Idea International Journal of Economics Development Research (IJEDR) IJECS: Indonesian Journal of Empowerment and Community Services Jurnal Ekonomi Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Journal of Accounting and Finance Management (JAFM) JURNAL ABDIKARYASAKTI PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Eriana Kartadjumena
Universitas Widyatama
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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How the Relationship between Corporate Governance and Foreign Portfolio Investment Expediate Supply Chain Growth in Indonesia? Sinaga, Obsatar; Kartadjumena, Eriana; Sukmawati, Fitri; Jayaatmaja, Muhamad Alan; Ahmad Razimi, Mohd Shahril Bin
International Journal of Supply Chain Management Vol 8, No 2 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : ExcelingTech

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59160/ijscm.v8i2.2984

Abstract

Objective of the study is to examine the role of corporate governance in nationwide supply chain growth through foreign portfolio investment (FPI). FPI is considered as mediating variable between corporate governance and apply chain growth. To approach the objective of this study, primary data were collected and analysed through statistical software. Data were collected from Indonesian economists. Total number of three hundred questionnaires were used in this process. After data collection, it was analysed with the help of PLS. Findings of the study highlighted that corporate governance has important role in FPI and supply chain growth. Any fluctuation in corporate governance has direct impact on FPI and supply chain growth. Corporate governance leads to FPI and FPI leads to supply chain growth. The study is beneficial for Indonesian supply chain companies while making the strategies.
Pengaruh Akuntabilitas, Transparansi dan Partisipasi Terhadap Pengelolaan Dana Desa Oleh Aparatur Desa Pada Desa di Kecamatan Samarang Kabupaten Garut Winda Ningsih; Eriana Kartadjumena
Jurnal Wacana Ekonomi Vol 21, No 1 (2021): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v21i1.1384

Abstract

Penelitian ini bertujuan untuk menguji pengaruh akuntabilitas, transparansi dan partisipasi pengelolaan Dana Desa oleh aparatur Desa pada Desa di Kecamatan Samarang, Kabupaten Garut. Variabel penelitian ini terdiri dari akuntabilitas, transparansi, dan partisipasi sebagai variabel bebas dan pengelolaan dana desa sebagai variabel terikat. Penelitian ini menggunakan pengukuran skala ordinal. Teknik yang digunakan dalam pengujian ini adalah deskriptif asosiatif dengan pendekatan kuantitatif. Sampel yang digunakan dalam penelitian ini memakai teknik purposive sampling, sehingga ada 78 responden yang digunakan dalam penelitian ini. Penelitian ini menggunakan teknik pengujian statistik diantaranya uji validitas, uji reliabilitas, uji asumsi klasik dan analisis regresi linier berganda  dengan menggunakan alat bantu statistical for services solution (SPSS) versi 21. Pengujian hipotesis menggunakan uji t dengan tingkat signifikansi 5%. Hasil penelitian ini menunjukkan bahwa akuntabilitas, transparansi dan partisipasi secara parsial berpengaruh signifikan terhadap pengelolaan dana desa oleh aparatur desa pada desa di Kecamatan Samarang Kabupaten Garut.
Pengaruh Moderasi Kesadaran Anti Kecurangan dan Moralitas Pada Hubungan Sistem Pengendalian Intern Pemerintah Dengan Pencegahan Kecurangan di Balai Besar Kementerian Perindustrian Kota Bandung Eriana Kartadjumena; Nur Indriyati
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 7, No 1: Mei 2021
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v7i1.1586

Abstract

This study aims to examine the moderated effect of anti-fraud awareness and morality on the relationship between the government internal control system and fraud prevention. The study was conducted at the research institutes under the Ministry of Industry, located in Bandung. The study population involved all government employee at the research industry in Bandung. The sampling technique uses probability sampling. The research sample of 84 respondents consisting of Head of Section, Head of Section / Subdivision, Functional and staff. The data was analyzed by using the Moderating Regression Analysis (MRA) approach. The results of this study indicate that the government internal control system has a positive effect on fraud prevention, while anti-fraud awareness and morality can reduce the relationship between the government's internal control system on fraud prevention. Theoretically, the results of research can provide a reference for future research, in addition it can be used as an evaluation for work units in an effort to improve fraud prevention 
FAKTOR-FAKTOR PENENTU KEBIJAKAN DEVIDEN PADA PERUSAHAAN YANG TERINDEKS SAHAM SYARIAH INDONESIA Frieska Kirana Dewi; Eriana Kartadjumena
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 6 No. 1 (2020): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1000.341 KB) | DOI: 10.33197/jabe.vol6.iss1.2020.259

Abstract

This research aims to investigate the influence of managerial ownership, profitability and investment opportunity set on dividend payout ratio for the companies that listed in the Indonesia Islamic Stock Index. The proxies consist are the level of insider ownership, return on equity, the market value equity to book value equity, and dividend payout ratio. The data are gained from the 260 financial statement of 52 companies that listed in the Indonesia Islamic Stock Index from period 2012 to 2016. The results showed that simultaneously the insider ownership, return on equity, and investment opportunities set have significant influence on the dividend payout ratio. In partially, the result showed that only investment opportunity set has a significant negative influence on the dividend payout ratio.Peneliti
Analisis Persepsi Peternak Indonesia Menuju Usaha Peternakan Berkelanjutan melalui Korporatisasi Peternak Eriana Kartadjumena; Aida Wijaya; Andina Nur Fathonah; Erly Sherlita; Apriwandi; Debbie Christine
Jurnal EMT KITA Vol 6 No 2 (2022): JULY-DECEMBER 2022
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v6i2.696

Abstract

The commitment of the Government of Indonesia in developing the livestock sector that focuses on business management that is environmentally friendly, pays attention to social conditions and is carried out with good governance needs to be supported by all stakeholders. One of them is the readiness and understanding of farmers in Indonesia to develop sustainable businesses through the corporatization of farmers that focuses on environmental, social and governance activities. This study aims to determine the perception of Indonesian farmers in developing sustainable livestock business through breeder corporatization that focuses on environmental, social and governance activities. The study was conducted on 49 respondents from Indonesian farmers through distributing questionnaires in the form of statements of understanding on environmental, social and governance issues towards sustainable livestock business through livestock corporatization. The results of this study indicate that Indonesian farmers have relatively understood sustainable activities that focus on environmental, social and governance issues. In addition, farmers through cooperatives as a form of breeder corporatization are relatively ready to implement, anticipate impacts and understand the control of sustainable livestock activities. However, farmers' understanding is still limited regarding the extent to which cooperatives are obligated to implement sustainability activities. Therefore, intensive socialization is still needed to get support from all levels of society in implementing sustainability activities in Indonesia.
ANALISIS STRATEGI PENGELOLAAN USAHA MIKRO DALAM UPAYA MENJAGA KEBERLANJUTAN USAHA (STUDI KASUS PADA USAHA MIKRO GENKI YOGHURT) Yoga Tantular Rachman; Eriana Kartadjumena; Bachtiar Asikin; R. Ait Novatiani; Debbie Christine; Yogo Heru Prayitno; Radhi Abdul Halim Rachmat
JURNAL ABDIKARYASAKTI Vol. 2 No. 2 (2022): Oktober
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (607.252 KB) | DOI: 10.25105/ja.v2i2.12483

Abstract

Penelitian ini bertujuan untuk menganalisis pengelolaan usaha mikro yang efektif dan efisien untuk jangka panjang dalam upaya meningkatkan laba usaha dan keberlanjutan dari usaha tersebut melalui penerapan akuntansi manajemen seperti penetapan harga pokok penjualan, harga jual, lalu akuntansi keuangan dalam penyusunan laporan keuangan dan digitalisasi akuntansi, strategi pemasaran dan inovasi produk. Metode yang digunakan dalam penelitian ini adalah metode deskriptif berdasarkan sumber dari literatur (jurnal, artikel, buku dan lain-lain).               Hasil dari penelitian ini akan memberikan gambaran yang kuat mengenai penerapan strategi dalam pengelolaan usaha mikro dalam upaya meningkatkan pendapatan, laba dan keberlanjutan usaha. Penentuan harga pokok produksi yang akurat akan menentukan ketepatan dalam menentukan harga jual produk serta menentukan strategi pemasaran yang tepat. Pelaporan keuangan yang memadai akan memberikan informasi bagi usaha itu sendiri dalam menentukan pengembangan usaha di masa yang akan datang. Digitalisasi pelaporan keuangan membuat alur informasi di perusahaan menjadi lebih cepat sehingga keputusan-keputusan dan strategi bisa segera ditetapkan seperti pengembangan atau inovasi produk
Analisis Penganggaran Modal pada Usaha Mikro Kecil dan Menengah (UMKM) di Kabupaten Bandung Barat Debbie Christine; Apriwandi; Andina Nur Fathonah; Erly Sherlita; Aida Wijaya; Eriana Kartadjumena
Jurnal EMT KITA Vol 7 No 1 (2023): JANUARY 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i1.829

Abstract

This study aims to analyze the practice of capital budgeting in Micro, Small and Medium Enterprises (MSMEs) in West Bandung Regency. This research was conducted because in carrying out their activities, MSME actors often experience limited capital. Therefore, it is necessary to make the right project decision. Capital budgeting is seen as an important thing done by business actors in making project decisions. This study adopts an exploratory and qualitative approach in measuring capital budgeting practices in MSMEs. Data collection techniques used observation, interviews and documentation. The results show that the practice of capital budgeting decisions is not fully applicable to MSMEs. This can be seen from project activities, planning activities and methods of assessing capital budgeting for SMEs.
COMPANY PERFORMANCE AND STOCK RETURNS IN INDONESIA CONSTRUCTION COMPANIES Yolanda Paskalin Dudung Sorreng; Eriana Kartadjumena
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this analysis was to identify the best and worst performing IDX construction sector businesses from 2016 through 2021 in terms of stock return performance. During the carrying period, the company's performance was evaluated using the profitability ratio, measured by return on equity, the solvency ratio, measured by debt to equity, the market ratio, measured by price to book value, and the beta value. Annual reports filed with the Indonesia Stock Exchange and Pefindo Beta Stock provide the information used here. Quantitative techniques including imbalanced panel data analysis were applied in this study. Uneven statistics from 109 annual reports from 20 businesses in the construction sector listed on the This analysis focused on the Indonesia Stock Market. Return on equity was found to have a statistically significant positive influence on stock returns, but debt to equity ratio, price to book value, and beta risk all failed to make a statistically meaningful impact. The findings of this study provide a useful resource for anybody considering making a financial investment in a company listed on the Indonesia Stock Exchange that operates in the construction industry. In addition, please find an attached appraisal of the company's financial performance based on fundamental research.
Does Company Size Mediate the Relationship between Leverage and Firm Value in Indonesia Technology Companies? Muhammad Irfan Aziz; Eriana Kartadjumena
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 15 No. 4 (2024): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/covalue.v15i4.4705

Abstract

This research aims to prove and test the effect of leverage on firm value, with firm size as a moderating variable in technology companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period. This study used a quantitative approach with an independent variable on leverage. Dependent variable on firm value and firm size as moderating variable. This study uses convenience sampling with a sample of 32 companies. The data used in this research is secondary data, which is 94 financial reports. The analysis used moderated regression analysis with eViews version 13. The research results show that leverage influences firm value. Firm size weakens the influence of leverage on firm value. This research was developed from previous research by adding firm size as a moderating variable in technology companies listed on the Indonesia Stock Exchange (BEI) for 2019-2022. It proves that investors pay more attention to a company's future growth potential. Large technology companies are considered to have sufficient resources to deal with changes in profitability and the flexibility to adapt to market changes.
PENGARUH PERSPESI KEMUDAHAN, MANFAAT, RISIKO DAN KEPERCAYAAN TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI (Studi Pada Pelaku UMKM Kota Bandung) Apriwandi, Apriwandi; Christine, Debbie; Wijaya, Aida; Kartadjumena, Eriana; Sherlita, Erly; Fathonah, Andina Nur
Bisma: Jurnal Bisnis dan Manajemen Vol. 17 No. 2 (2023)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v17i2.42835

Abstract

This study aimed to determine the interest of small and medium enterprises (SMEs) in using accounting information systems. The interests of SMEs were measured by using the effectiveness of implementing accounting information systems. In addition, behavioral variables were used to bridge the relationship between the perceptions of SMEs on the ease of use, benefits, risks, and trust in the effectiveness of the information system used. The survey method involving a questionnaire was used in this study. The results showed that behavior determines the effectiveness of applying accounting information systems to SMEs. This study also found that it is essential to pay attention to the benefits of the financial accounting system created by the SME company in bringing out a positive attitude from users of accounting information systems.
Co-Authors Ahmad Razimi, Mohd Shahril Bin Aida Wijaya Ait Novatiani Andina Nur Fathonah Apriwandi Apriwandi . Bachtiar Asikin Bayunitri, Bunga Indah Brata, Ignatius Oki Dewa Christine, Debbie Debbie Christine Dewabrata, Ignatius Oki Dudi Abdul Hadi Erly Sherlita Erly Sherlita Fathonah, Andina Nur Fitri Sukmawati, Fitri Frieska Kirana Dewi Hadi, Dudi Abdul Jaafar Sidik, Morni Hayati Jayaatmaja, Muhamad Alan Laksono T. Y., H. R. Roosaleh Laksono, Roosaleh Muhammad Irfan Aziz Nur Indriyati Nuryaman Nuryaman Obsatar Sinaga Pujaprayoga, Angga Radhi Abdul Halim Rachmat Reisha Savira Mulyawati Ardiansyah Rivanda, Agil Krisna Savira Mulyawati Ardiansyah, Reisha Sholikhah, Mar'ah Suskim Riantani, Suskim Wijaya, Aida Winda Ningsih Yoga Tantular Rachman Yogo Heru Prayitno Yolanda Paskalin Dudung Sorreng