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All Journal MBIA AKSELERASI: Jurnal Ilmiah Nasional MES Management Journal Jurnal Akuntansi Trisakti Sasambo: Jurnal Abdimas (Journal of Community Service)
Dwi Wahyuningsih
Universitas Esa Unggul
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences

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IMPLICATIONS OF RETURN ON ASSET (ROA), EARNING PER SHARE (EPS), PRICE EARNING RATIO (PER), AND DEBT TO EQUITY RATIO (DER) TO STOCK PRICE Elisa Aprianti; Dwi Wahyuningsih
AKSELERASI: Jurnal Ilmiah Nasional Vol 4 No 1 (2022): AKSELERASI: JURNAL ILMIAH NASIONAL
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jin.v4i1.535

Abstract

The stock price is one of the essential factors that investors must do before investing in a company. The stock price will show the performance of a company. If a company's performance improves, the profits will be even greater. The purpose of investors investing their capital is to be able to provide the highest profit. Several factors can affect stock prices: ROA, EPS, PER, and DER. This study was conducted to determine the effect of ROA, EPS, PER, and DER on stock prices. The gap theory of this research is to add ROA, PER, and DER variables. The population using the food and beverage sub-sector companies for the 2016-2020 period amounted to 34 companies, and the sample obtained was 14 companies using the purposive sampling technique. The analysis in this study uses descriptive statistics, while the hypothesis testing uses multiple linear regression analysis. The results of this study indicate that there is a simultaneous influence between ROA, EPS, PER, and DER on stock prices. Partially, ROA, EPS, and PER positively affect stock prices. Meanwhile, DER does not affect stock prices.
PENGARUH STRUKTUR GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN DAN MANAJEMEN LABA Dwi Wahyuningsih
Jurnal Akuntansi Trisakti Vol. 7 No. 2 (2020): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.699 KB) | DOI: 10.25105/jat.v7i2.6254

Abstract

The issue of this research is the importance of good corporate governance as a tool to determine the quality of company performance. The long-term goal to be achieved is to analyze how the Structure of Good Corporate Governance which is proxied by the Board of Commissioners, Independent Commissioners, Institutional Ownership, Managerial Ownership and Audit Committees affect Company Performance. Furthermore, testing is done to make a prediction model of Good Corporate Governance that affects company performance with Profit Management as mediation / intervening.Path analysis with 2S OLS, sampling using a purposive sampling method, is the method used to analyze the data used is a with criteria for companies manufacturing consumer goods industry sectors listed on the Stock Exchange in 2010-2015. The type of data is secondary data sourced from annual financial statements.The results showed that the first model of institutional ownership and audit committee affected the company's performance, the second model of the board of commissioners, independent commissioners, institutional ownership and audit committee affected earnings management and the third model of earnings management did not affect the company's performance. Earnings management is not able to mediate the effect of the structure of Good Corporate Governance on company performance.The findings of this study indicate that more than 92% of manufacturing companies in the consumer goods industry sector in 2010-2015, did earnings management by way of income smoothing.
How Service Quality And Communication Interpersonal Affect Customer Satisfaction Making E-Ktp Sukamulya Tangerang Ari Anggarani Winadi Prasetyoning Tyas; Ummanah Ummanah; Dwi Wahyuningsih
MBIA Vol 20 No 3 (2021): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v20i3.1589

Abstract

This study aims to analyze the direct and indirect effect of Service Quality through Interpersonal Communication on Customer Satisfaction in the manufacture of E-KTP in the Sukamulya sub-district, Tangerang. This study involved 240 respondents, analysis of the data using Path Analysis with SEM LISREL data analysis of the customer satisfaction variable as an endogenous variable, interpersonal communication as an intervening variable, service quality variable as an exogenous variable. Sources of data in this study use primary data and secondary data. The study results indicate that the service quality variable directly has a significant effect on customer satisfaction. Interpersonal communication directly has a significant effect on customer satisfaction. Service quality directly has a significant effect on interpersonal communication. Service quality indirectly has a significant effect on customer satisfaction through interpersonal communication. This research implies that Sukamulya Village, Tangerang, in general, needs efforts to maintain and improve customer satisfaction. Through interpersonal communication, efforts to increase customer satisfaction can be made with service quality. Efforts to improve service quality in Sukamulya, Tangerang will strengthen customer satisfaction. Improved interpersonal communication of Sukamulya Sub-district Tangerang employees will be effective in strengthening customer satisfaction if the information provided to the community is appropriate and acceptable Keywords: Interpersonal Communication, Service Quality, Customer Satisfaction, E-KTP Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh langsung dan tidak langsung Service Quality melalui Communication Interpersonal terhadap Customer Satisfaction pada pembuatan E-KTP di kelurahan sukamulya tangerang. Penelitian ini melibatkan 240 responden, analisis terhadap data menggunakan Path Analysis dengan analisis data SEM LISREL terhadap variable customer satisfaction sebagai variable endogen, communication interpersonal sebagai variable intervening, variabel service quality sebagai variable eksogen. Sumber data dalam penelitian ini menggunakan data primer dan data sekunder. Hasil penelitian menunjukkan bahwa variable service quality secara langsung berpengaruh signifikan terhadap customer satisfaction. Commonuciation interpersonal secara langsung berpengaruh signifikan terhadap customer satisfaction. Service quality secara langsung berpengaruh signifikan terhadap communication interpersonal. Service quality secara tidak langsung berpengaruh signifikan terhadap customer satisfaction melalui communication interpersonal. Implikasi dari hasil penelitian ini, Kelurahan sukamulya Tangerang secara umum perlu upaya memelihara dan meningkatkan customer satisfaction. Upaya meningkatkan customer satisfaction dapat dilakukan dengan service quality melalui communication interpersonal. Upaya peningkatan service quality di kelurahan sukamulya tangerang akan efektif memperkuat customer satisfaction. Peningkatan communication interpersonal karyawan kelurahan sukamulya Tangerang akan efektif memperkuat customer satisfaction jika informasi yang diberikan kepada masyarakat sesuai dan dapat diterima. Kata kunci: Interpersonal Communication, Service Quality, Customer Satisfaction, E-KTP
IPTEK Pelatihan Pengelolaan Keuangan Sederhana Pada UMKM Ciledug Prima di Kecamatan Ciledug Tangerang Banten Ari AnggaraniWinadi Prasetyoning Tyas; Ummanah Ummanah; Dwi Wahyuningsih
Sasambo: Jurnal Abdimas (Journal of Community Service) Vol. 4 No. 3: August 2022
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/sasambo.v4i3.828

Abstract

Pada Usaha mikro kecil menengah (UMKM) mempunyai peran penting dan strategis bagi pertumbuhan ekonomi negara, baik negara berkembang maupun negara maju. Pada saat krisis ekonomi berlangsung di Indonesia, kemampuan UMKM untuk tetap bertahan di masa krisis ekonomi adalah bukti bahwa sektor UMKM merupakan bagian dari sektor usaha yang cukup Tangguh. Usaha Mikro Kecil dan Menengah atau UMKM merupakan bisnis yang juga memerlukan pengelolaan keuangan yang baik. Setiap bisnis akan membutuhkan pengelolaan keuanga yang tepat agar bisnis tetap bisa berjalan dengan lancar. Pengelolaan keuangan usaha penting untuk diterapkan pemilik UMKM.  Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah memberikan pelatihan tentang pengelolaan keuangan sederhana dalam bentuk paparan dan diskusi  terkait komponen-komponen dalam mengelola keuangan disertai contoh-contoh. Mitra pengabdian kepada masyarakat adalah Pelaku usaha UMKM Ciledug Prima di Kecamatan Ciledug Kota Tangerang, Banten. Kegiatan pengabdian kepada masyarakat diselenggarakan dari bulan Juli 2021 Sampai bulan Januari 2022. Hasil dari kegiatan ini adalah peningkatan pemahaman mengelola keuangan sederhana dalam rangka mengelola uang pribadi dan uang usaha agar bisa lebih berdaya saing kedepannya. Keberhasilan ini ditunjukkan antara lain oleh adanya peningkatan pengetahuan dan kemampuan mengelola keuangan, serta adanya semangat dari peserta pelatihan dalam mengikuti kegiatan serta dapat mengimplementasikan pelatihan yang dilaksanakan ke produk yang dihasilkan peserta.  Science and Technology Simple Financial Management Training At SMEs Ciledug Prima in Ciledug DistrictTangerang Banten Micro, small and medium enterprises (MSMEs) have an important and strategic role in the country's economic growth, both developing and developed countries. During the economic crisis in Indonesia, the ability of MSMEs to survive during the economic crisis is proof that the MSME sector is part of a fairly resilient business sector. Micro, Small and Medium Enterprises or MSMEs are businesses that also require good financial management. Every business will need proper financial management to keep the business running smoothly. Business financial management is important for MSME owners to implement. The purpose of this community service activity is to provide training on simple financial management in the form of exposure and discussion regarding the components in managing finances with examples. Community service partners are Ciledug Prima SMEs in Ciledug District, Tangerang City, Banten. Community service activities are held from July 2021 to January 2022. The result of this activity is an increase in understanding of managing simple finances in order to manage personal money and business money so that they can be more competitive in the future. This success is shown, among others, by an increase in knowledge and ability to manage finances, as well as the enthusiasm of the training participants in participating in activities and being able to implement the training carried out to the products produced by the participants.
Pengaruh Kualitas Sistem, Kualitas Informasi, dan Komitmen Organisasi Terhadap Efektivitas Sistem Informasi Akuntansi: Studi pada PT. Dutaflow Hidrolik Moulie Cempaka; Dwi Wahyuningsih
MES Management Journal Vol. 5 No. 1 (2026): MES Management Journal
Publisher : MES Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mesman.v5i1.1030

Abstract

This study aims to analyze the influence of system quality, information quality, and organizational commitment on the effectiveness of accounting information systems (AIS) at PT. Dutaflow Hidrolik. The research employs a quantitative approach with an associative causal design to explain cause-and-effect relationships. Data collection was conducted through questionnaires distributed to employees of PT Dutaflow Hidrolik who have used the Metamorfosys system and have been employed for over a year, excluding the HR team. The sample was determined using the Slovin formula, with 92 respondents required to ensure representative data. However, data from 110 respondents were collected and analyzed. The results indicate that system quality and information quality have a significant positive effect on the effectiveness of AIS. High system quality, characterized by reliability, ease of use, speed, security, and system integration capabilities, supports operational efficiency. Similarly, information quality, marked by accuracy, relevance, completeness, and timeliness, enhances decision-making processes. In contrast, organizational commitment does not significantly affect AIS effectiveness, suggesting that technical factors such as system and information quality play a more critical role. Simultaneously, system quality, information quality, and organizational commitment collectively have a significant effect on AIS effectiveness, as evidenced by an R-squared value of 0.61, indicating that 61% of the variability in AIS effectiveness can be explained by these variables. This study highlights the importance of technical factors in enhancing AIS effectiveness and provides managerial implications for improving system reliability, data accuracy, and employee training to optimize system utilization within the organization.
Co-Authors Ari Anggarani Winadi Prasetyoning Tyas Ari AnggaraniWinadi Prasetyoning Tyas Elisa Aprianti Moulie Cempaka Ummanah Ummanah, Ummanah