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Peningkatan Earning Before Interest and Tax (EBIT) melalui Penerapan Green Accounting Meta Ardiana; Rachma Agustina; Dwi Ari Pertiwi; Deasy Ervina
Majalah Ekonomi Vol 27 No 2 (2022): Desember 2022
Publisher : .Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol27.no2.a6575

Abstract

This study aims to analyze the increase in eco efficiency with the application of green accounting. Data collection techniques using literature study, observation, interviews and documentation. Checking the validity of the data through extension of participation, persistence of observation, and triangulation of data. The results showed that Lumintu farm’s had implemented green accounting through the stages of identifying costs for handling the impact of negative externalities on production, the recognition stage, the measurement stage, the presentation stage through the income statement and the stage of disclosing the costs or costs incurred by the company for environmental management. The good environmental performance of the entity also has an impact on the positive response of consumers so that it can increase profits or EBIT..
Pengaruh Pengumuman Akuisisi terhadap Abnormal Return Saham (pada Perusahaan yang Terdaftar di BEI Tahun 2019) Elka Hakika; Dwi Ari Pertiwi
JFAS : Journal of Finance and Accounting Studies Vol. 5 No. 1 (2023): Februari
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v5i1.431

Abstract

Penelitian ini bertujuan untuk menguji perbedaan  Abnormal return saham sebelum dan sesudah pengumuman akuisisi pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2019. Metode yang digunakan dalam penelitian ini yaitu kuantitatif dengan jenis penelitian komperatif (membandingkan). Populasi  dalam  penelitian  ini  adalah  perusahaan  yang  menyajikan  laporan  keuangan  di  BEI  tahun  2019. Teknik pengambilan sampel menggunakan metode porpusive sampling, sehingga didapatkan sampel sebanyak 35 perusahaan yang melakukan akuisisi tahun 2019. Teknik analisis data yang digunakan penelitian ini adalah uji T Parsial dengan hasil penelitian  nilai sig sebesar 0,000 < 0,005, yang artinya menunjukkan bahwa terdapat pengaruh yang signifikan sebelum dan sesudah pengumuman akuisisi terhadap abnormal return saham. pengujian R Square sebesar 0,951  sehingga nilai akuisisi dapat menjelaskan abnormal return sebanyak  95,1% dan sisanya senilai 4,9% disebabkan variabel yang  tidak terdapat pada penelitian ini
Pengaruh Kinerja Keuangan Terhadap Return Saham pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020 Azmil Fitria; Dwi Ari Pertiwi
JFAS : Journal of Finance and Accounting Studies Vol. 5 No. 1 (2023): Februari
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v5i1.471

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh rasio likuiditas, rasio solvabilitas, rasio rentabilitas, dan rasio aktivitas. Rasio likuiditas dihitung menggunakan current ratio (CR), rasio solvabilitas dihitung dengan debt to equity ratio (DER), rasio rentabilitas dihitung dengan return on equity (ROE), dan rasio aktivitas dihitung menggunakan total Asset turnover (TATO). Metode penelitian ini menggunakan metode kuantitatif dengan jenis penelitian konklusif. Populasi dalam penelitian ini adalah perusahaan food and beverage yang menyajikan laporan keuangan di BEI tahun 2017-2020. Jumlah sampel yang digunakan adalah 12 perusahaan dan jumlah observasi adalah 48. Berdasarkan hasil uji t (parsial) diperoleh hasil bahwa CR, DER, TATO tidak berpengaruh terhadap return saham sedangkan ROE berpengaruh signifikan terhadap return saham. Adjusted R2 sebesar 0,171 yang berarti bahwa 17,1% perubahan yang terjadi pada return saham dapat dijelaskan oleh variabel CR, DER, NPM, TATO, sedangkan sisanya 82,9% dijelaskan oleh variabel lain yang tidak diteliti.
PERANAN CUSTOMER SERVICE DALAM MENINGKATKAN KEPUASAN NASABAH TERHADAP PELAYANAN PERBANKAN DI PT. BANK RAKYAT INDONESIA (PERSERO) TBK UNIT TEHORU CABANG MASOHI MALUKU TENGAH Dwi Ari Pertiwi
Jurnal Pengabdian Kepada Masyarakat Universitas Bangka Belitung Vol 10 No 1 (2023): Jurnal Pengabdian Kepada Masyarakat Universitas Bangka Belitung
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/jpu.v10i1.3897

Abstract

This study aims to determine the role of Customer Service in increasing customer satisfaction with banking services of PT Bank Rakyat Indonesia (Persero) Tbk Tehoru Unit Masohi Branch Central Maluku. This research uses qualitative methods of data collection through interviews, observation, direct observation and primary data. Based on the results of the study it can be seen that the efforts of the role of Customer Service in increasing customer satisfaction with banking services have been included in the good category and have been in accordance with what is expected by customers so as to get a positive assessment of customers.
PELATIHAN PENCATATAN KEUANGAN PADA UMKM DI DESA GEBANG BUNDER KECAMATAN PLANDAAN JOMBANG Dwi Ari Pertiwi; Rachma Agustina; Meta Ardiana; Deasy Ervina
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 8 (2023): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i8.2857-2863

Abstract

The purpose of community service from the Accounting Study Program Team of the Faculty of Economics, Hasyim Asy’ari University of Tebuireng, Jombang to UMKM in Gebang Bunder, Plandaan, Jombang is to provide solutions of problems which is faced by UMKM related to a lack of knowledge of financial records. The form of service is a training on recording of financial reports as to produce a financial report. The training was held by luring at the Gebang Bunder village hall. The material is about the financial recording which the form is an accounting cycles consists of identification and analysis of transactions, journals, ledgers, trial balances, adjusting journals, trial balances after adjusments, financial reports, closing journals, trial balances after closing and reversing journals. The results of the community service are expected that UMKM understand and can apply financial records correctly in their business.Keywords: Training, Financial Record, UMKM
Pengaruh Pengumuman Akuisisi terhadap Abnormal Return Saham (pada Perusahaan yang Terdaftar di BEI Tahun 2019) Elka Hakika; Dwi Ari Pertiwi
JFAS : Journal of Finance and Accounting Studies Vol. 5 No. 1 (2023): Februari
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v5i1.5405

Abstract

Penelitian ini bertujuan untuk menguji perbedaan Abnormal return saham sebelum dan sesudah pengumuman akuisisi pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2019. Metode yang digunakan dalam penelitian ini yaitu kuantitatif dengan jenis penelitian komperatif (membandingkan). Populasi dalam penelitian ini adalah perusahaan yang menyajikan laporan keuangan di BEI tahun 2019. Teknik pengambilan sampel menggunakan metode porpusive sampling, sehingga didapatkan sampel sebanyak 35 perusahaan yang melakukan akuisisi tahun 2019. Teknik analisis data yang digunakan penelitian ini adalah uji T Parsial dengan hasil penelitian nilai sig sebesar 0,000 < 0,005, yang artinya menunjukkan bahwa terdapat pengaruh yang signifikan sebelum dan sesudah pengumuman akuisisi terhadap abnormal return saham. pengujian R Square sebesar 0,951 sehingga nilai akuisisi dapat menjelaskan abnormal return sebanyak 95,1% dan sisanya senilai 4,9% disebabkan variabel yang tidak terdapat pada penelitian ini
The Increasing Business Eco-Efficiency and Competitive Advantage through the Application of Green Accounting Meta Ardiana; Rachma Agustina; Dwi Ari Pertiwi
Buletin Penelitian Sosial Ekonomi Pertanian Fakultas Pertanian Universitas Haluoleo Vol. 25 No. 1 (2023)
Publisher : Department of Agribusiness, Halu Oleo University Jointly with Perhimpunan Ekonomi Pertanian Indonesia - Indonesian Society of Agricultural Economics (PERHEPI/ISAE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37149/bpsosek.v25i1.363

Abstract

The global ecological crisis caused by environmental damage due to the continuous exploitation of natural resources and the environment and not thinking about long-term sustainability is worsening and worrying. This is one of the driving aspects of the emergence of green accounting. The agro-industry sector is a sector that is vulnerable to environmental issues because it is closely related to the use of pesticides, concentrates, air quality pollution, use of fuel for its distribution, etc. This is what makes researchers interested in researching the Lumintu Farm Kediri Regency. This study examines how using green accounting increases eco-efficiency and competitive advantage. A comparison ratio of value added to environmental performance is used to analyze eco-efficiency. Data collection methods include literature study, observation, interviews, and documentation. The validity of the data is checked through the extension of participation, the persistence of words, and the triangulation of data. The findings demonstrated that Lumintu Farm had adopted green accounting through the stages of identifying costs for mitigating the impact of harmful externalities on production, recognition, measurement, presentation through the income statement, and disclosure of the costs or costs incurred by the company for environmental management. Eco-efficiency analysis with environmental performance and financial performance ratios shows positive results, 52%, an increase of 54%, and a rise of 2%. Implementing green accounting through a consistent allocation of environmental costs improves environmental performance and the entity’s profit. With this profit, business continuity will be better in increasing livestock growth.
The Influencing Factors of Financial Satisfaction by Moderating Financial Literacy Rachma Agustina; Choirun Nisful Laili; Dwi Ari Pertiwi
Jurnal Economic Resource Vol. 5 No. 1 (2022): March-October
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v5i1.235

Abstract

One of the areas most affected by this pandemic is the financial sector, starting from finance in the macro (world) scope to the micro (family) sphere. The family finance sector is the basic support for the country's economic progress. Micro-scale financial policies are primarily aimed at underprivileged families in the form of direct cash assistance. This study aims to determine the effect of financial distress and domestic debt on financial satisfaction with financial literacy as a moderator. This research was carried out on lecturers and education staff at Hasyim Asy'ari University Tebuireng Jombang, using quantitative methods. Hypothesis testing using PLS-based SEM, with a research sample of 50 respondents. The results of this study state that 1) Financial distress influences financial satisfaction; 2) Domestic debt is not proven to influence financial satisfaction; 3) Financial literacy influences financial satisfaction; 4) The interaction between domestic debt and financial literacy has no effect on financial distress; 5) The interaction between financial distress and financial literacy has no effect on financial satisfaction.
The Effect of Financial Satisfaction to Financial Technology with Financial Planning as Mediation Rachma Agustina; Meta Ardiana; Dwi Ari Pertiwi; Deasy Ervina
Jurnal Economic Resource Vol. 6 No. 2 (2023): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v6i2.708

Abstract

This study aims to analyze and obtain empirical evidence on the effect of financial satisfaction on financial technology and financial planning as mediation variables.  The approach used is a quantitative approach with the help of the Smart PLS 4 tool. The data in this study used primary data with questionnaire techniques on PKK mothers in Talun Kidul Village, Sumobito District, Jombang Regency. The sample calculation uses a saturated sample of 40 respondents who were present at the time of sampling. This study uses outer model and inner model evaluation techniques with hypothesis testing using path analysis. The results showed that financial satisfaction affects financial technology; financial satisfaction affects financial planning; and financial planning affects financial technology. Financial planning variables as mediation show that financial planning variables can mediate financial satisfaction with financial technology.
Workshop Perpajakan PPh 21 dan PPh Badan di SMK Kadiri-Kras Deasy Ervina; Dwi Ari Pertiwi; Rachma Agustina; Meta Ardiana
Ekobis Abdimas Vol 4 No 1 (2023): Juni
Publisher : Fakultas Ekonomi, Universitas PGRI Adi Buana Surabaya

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

Abstract

Ilmu perpajakan dewasa ini sangat dibutuhkan setiap individu yang memiliki usaha, apalagi segala jenis usaha saat ini selalu membutuhkan Nomor Pokok Wajib Pajak (NPWP) dalam mengurus segala perijinan usaha.Setelah memiliki NPWP, seorang Wajib Pajak harus melakukan penghitungan dan pelaporan pajak, baik setiap bulan ataupun setiap tahun. Oleh karena itu sebagai bekal, siswa SMK harus menguasai ilmu perpajakan sebelum terjun ke dunia usaha. Kegiatan ini dilaksanakan dengan tujuan agar para siswa SMK mampu melakukan pelaporan pajak tahunan baik badan ataupun pribadi. Kegiatan PKM ini dikemas dalam bentuk workshop, sehingga peserta mendapat materi dan praktik secara langsung. Kegiatan dihadiri 22 siswa. Interaksi antara pemateri dan peserta mampu menjembatani permasalahan dalam pengisian dan pelaporan SPT Tahunan sehingga mampu mengenali keadaaan serta kebutuhan peserta dan memberi solusi yang terbaik.