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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Bisma: Jurnal Bisnis dan Manajemen Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Paradoks : Jurnal Ilmu Ekonomi Jurnal Akuntansi
Erly Sherlita
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Agriculture, Biological Sciences & Forestry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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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.
The influence of liquidity, profitability, and solvency on stock price Adriansyah, Fachri; Sherlita, Erly
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i5.2706

Abstract

The purpose of this study was to investigate and analyze how financial ratios affected the stock prices of food and beverage firms. The current ratio (CR), return on assets (ROA), and debt-to-equity ratio are examples of financial ratios (DER). The research methodology used in this study is explanatory. The sample size for this study was 20 food and beverage firms listed on the Indonesia Stock Exchange for the years 2018 to 2021 using a non-probability sampling method with a purposive selection strategy. The annual reports of the food and beverage companies listed on the Indonesia Stock Exchange were the source of secondary data for this study. Multiple linear regression analysis, which is computed using the SPSS 23 program, is the analytical technique used. The results of this study indicate that the Current Ratio (CR) partially has no effect on stock prices, Return on Assets (ROA) partially has a significant effect on stock prices, Debt to Equity Ratio (DER) has no effect on stock prices and the Current Ratio (CR), Return on Assets (ROA) and Debt to Equity Ratio (DER) simultaneously have a significant effect on stock prices.
Pengaruh Corporate Governance terhadap Tax Avoidance Nur’aini, Dwi Sahla; Sherlita, Erly
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i7.2989

Abstract

The practice of tax avoidance still occurs a lot in Indonesia, this causes a reduction in tax revenues which results in a decrease in state revenues. The application of good corporate governance is needed in companies to reduce tax avoidance actions. The purpose of this study is to empirically prove the influence of institutional ownership, independent commissioners, and audit committees on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange between 2012 and 2021. The method used is a quantitative approach with the verification descriptive method. The study population consisted of 81 companies and purposive sampling was used to take samples in order to obtain 12 companies that fit the research criteria. By using Eviews 12, statistical calculations were performed using panel data regression analysis. The research findings show that partially the institutional ownership and independent commissioner variables have a negative effect on tax avoidance, while the audit committee variable has no effect on tax avoidance. In addition, the results of the study simultaneously show that institutional ownership, independent commissioners, and audit committee variables have an effect on tax avoidance.
Pengaruh Kinerja Perusahaan Terhadap Keputusan Dividen Brata, Ignatius Oki Dewa; Sherlita, Erly; Sujai, R. Achmad Drajat Aji
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 2 (2025): Februari - April
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

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

Abstract

Setiap perusahaan membutuhkan berbagai kekayaan untuk menjalankan kegiatan operasinya. Kegiatan operasi memerlukan sumber dana. Sumber dana yang akan dikelola oleh perusahaan untuk kelancaran kegiatan operasinya. Pengelolaan kegiatan keuangan sebuah perusahaan yang disebut manajemen keuangan. Salah satu tujuan perusahaan adalah meningkatkan kesejahteraan kekayaan atau memaksimalkan nilai pemegang saham melalui perusahaan. Peningkatan nilai perusahaan dapat dicapai jika perusahaan mampu beroperasi dengan mencapai keuntungan yang ditargetkan. Melalui keuntungan yang diperoleh perusahaan akan dapat memberikan dividen kepada pemegang saham, meningkatkan pertumbuhan perusahaan dan mempertahankan kelangsungan. Berdasarkan data dari idx dan icmd diketahui bahwa perusahaan Kontraktor tercatat sebanyak 22 perusahaan. Sesuai dengan kriteria yang ditentukan diperoleh sampel sebanyak 17 perusahaan perusahaan. Pengambilan sampel menggunakan metode purposive sampling.Profitabilitas berpengaruh terhadap Kebijakan Dividen. Leverage berpengaruh terhadap dividen kebijakan. Nilai Perusahaan berpengaruh terhadap Kebijakan Dividen.
The Effect of Fundamental Ratios on Stock Return Erly Sherlita
Jurnal Akuntansi Vol. 6 No. 1 (2007)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v6i1.343

Abstract

Tujuan penelitian ini adalah menguji pengaruh rasio fundamental terhadap return saham. Piotroski menunjukkan bahwa strategi berdasarkan analisis fundamental dalampenilaian saham berhasil membedakan kinerja kinerja saham yang winner dan loser yang akan datang. Mohanram menguji strategi pada saham yang bertumbuh atau sahamdengan rasio book to market (BM) yang rendah. Penelitian ini menguji pengaruh rasio fundamental terhadap perusahaan dengan rasio BM tinggi dan rendah dengan mengkhususkan pada fundamental akuntansi sepertilikuiditas, leverage, profitabilitas dan efisiensi operasi. Sampel penelitian adalah perusahaan menufaktur yang terdaftar di Bursa Efek Jakarta. Pengumpulan data menggunakan pendekatan penyampelan bersasaran. Jumlahperusahaan yang memenuhi criteria sebagai sample adalah 85 perusahaan dari tahun 1999 hingga 2003. Hasil pengujian mengindikasikan bahwa rasio fundamental tidak berhasil bagi perusahaan dengan BM yang rendah. Bagi saham dengan BM rendah, stabilitas laba dapat membantu perbedaan antar perusahaan dan investor cenderung overvalued dalam menilai saham ini.Kata kunci: rasio fundamental, rasio Book-to-Market, likuiditas, leverage, profitabilitas, efisiensi operasi
Bimbingan teknis dan pendampingan pembuatan laporan keuangan pada UMKM di Desa Kopo, Kabupaten Bandung Laksono, Roosaleh; Sherlita, Erly; Dewabrata, Ignatius Oki; Bayunitri, Bunga Indah; Kartadjumena, Eriana
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 3 (2025): May
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i3.31085

Abstract

Abstrak Peran dan kontribusi UMKM di Indonesia sangat besar dalam menopang pembangunan ekonomi dan penyerapan tenaga kerja. Hal ini dibuktikan dari beberapa hasil penelitian bahwa UMKM dapat menekan jumlah angka pengangguran. Mengingat begitu pentingnya kehadiran UMKM di Indonesia, maka sasaran mitra dalam kesempatan melakukan pengabdian kepada masyarakat yang telah kami laksanakan di desa Kopo kecamatan Kutawaringin KabupatenBandung adalah para UMKM yang tergabung di desa Kopo yang berjumlah 15 orang dari berbagai usaha mereka. Sehingga tujuan pelaksanaan kegiatan kepada masyarakat ini adalah agar  para UMKM di desa kopo dapat membuat laporan keuangan dengan baik dan benar yang sebelumnya pelaku UMKM tersebut belum dapat membuat laporan keuangan di harapkan usaha yang mereka bangun dapat berkembang dan maju dengan adanya bimbingan teknis dan pengarahan yang telah dilakukan dan dapat meningkatkan pengelolaan keuangan mereka. Metoda yang di gunakan dalam pelaksanaan kegiatan PkM ini adalah berupa pelatihan dan pendampingan bimbingan teknis pembuatan laporan keuangan, melakukan diskusi dan tanya jawab serta melakukan evaluasi denga diberikan soal-soal. Selain juga diberikan modul yang berfungsi sebagai pedoman bagi pengurus yang memiliki fungsi manajerial mengembangkan bisnis jasa dan meyusun kebijakan / pedoman / petunjuk pelaksanaan penyusunan laporan keuangan unit usaha desa. Hasil yang telah dicapai dari kegiatan PkM ini adalah para UMKM yang mengikuti pelatihan bimbingan teknis ini telah mampu menguasai bagaimana menyusun laopran keuangan untuk menyediakan informasi untuk pengambilan keputusan, evaluasi usaha, dan kontrol internal. Kata Kunci: pelatihan; pendampingan; laporan keuangan; UMKM Abstract The role and contribution of MSMEs (Micro, Small, and Medium Enterprises) in Indonesia are significant in supporting economic development and employment absorption. This is evidenced by several research findings showing that MSMEs can reduce unemployment rates. Considering the importance of MSMEs in Indonesia, our target partners for this community service activity, which was carried out in Kopo Village, Kutawaringin District, Bandung Regency, were 15 MSME actors from various types of businesses in Kopo Village. The aim of this community engagement activity was to enable MSMEs in Kopo Village to prepare proper and accurate financial reports, as previously many of them were unable to do so. It is expected that with technical guidance and direction provided during the activity, their businesses will grow and improve through enhanced financial management. The method used in this community service activity included training and technical guidance in preparing financial statements, conducting discussions and Q&A sessions, as well as evaluations through exercises. In addition, a module was provided to serve as a guide for administrators with managerial functions in developing service businesses and formulating policies/guidelines/instructions for preparing financial reports for village business units.The outcome of this activity was that the participating MSMEs were able to understand how to prepare financial reports to provide information for decision-making, business evaluation, and internal control. Keywords: training; assistance; financial reports; MSMEs
Co-Authors Adriansyah, Fachri Apriwandi . Bayunitri, Bunga Indah Brata, Ignatius Oki Dewa Christine, Debbie Dewabrata, Ignatius Oki Eriana Kartadjumena Fathonah, Andina Nur Laksono, Roosaleh Nur’aini, Dwi Sahla Sujai, R. Achmad Drajat Aji Wijaya, Aida