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Pelatihan “Digital Marketing” dan Penggunaan Instagram Dalam Meningkatkan Penjualan Toko Baju Skala Kecil di “Cimahi Mall” - Cimahi SURYA, Rendra Trisyanto; SUDRADJAT, sudradjat; HUTAPEA, Riauli Susilawati
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 2 No. 3 (2023): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Oktober – Januari 2024)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v2i3.936

Abstract

Pola dan struktur proses transaksi baju dan asesori seperti ini di kalangan generasi muda  milenial  menyebabkan sebagian besar toko di “Cimahi Mall” akhirnya terpengaruh secara signifikan. Mengalami kontraksi penurunan omset penjualan secara konvensional yang cukup besar. Disini kemudian para tenan perlu memanfaatkan HP nya sebagai sarana menerapkan digital marketing sebagai pelengkap cara berdagang tradisional yang dijalankannya selama ini. Unit Penelitian dan Pengabdian Masyarakat (UPPM) dari Kampus Politeknik Negeri Bandung (POLBAN) kemudian perlu mengadakan Pelatihan dan Pendampingan selama jangka waktu tertentu untuk meningkatkan Pemahaman para pelaku bisnis UMKM ini mengenai pentingnya menjalankan “Digital Marketing” di era sosial media saat ini didalam bisnisnya. Mengajari mereka juga Praktek berupa ketrampilan di dalam menggunakan Aplikasi Instagram (IG) untuk melakukan kegiatan  promosi dengan cara yang relative mudah namun efektif., yang sangat sesuai dengan kegiatan penjualan produk baju dan asesoris. Disisi lain, Aplikasi Instagram memiliki fitur yang sangat kuat dalam menyajikan  gambar (image) dan video untuk memasarkan produk baju dengan cara yang berbeda dan interaktif.   Hasil  dari Pelatihan yang diadakan adalah, terjadinya peningkatan  penjualan tenan (toko) UMKM  di “Cimahi Mall” yang cukup signifikan, yaitu sebesar kurang lebih  37%.   
Pendeteksian Kecurangan Laporan Keuangan pada Perusahaan Farmasi di Indonesia Sudradjat, Sudradjat; Roup, Abdul; Sudjali, Iwan Purwanto; Marlina, Tri
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 2 (2023): JIAKES Edisi Agustus 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i2.2103

Abstract

Laporan keuangan adalah cermin sebuah perusahaan, yang menggambarkan bagaimana perusahaan dikelola dan dioperasikan. Setiap angka yang disajikan dalam laporan keuangan merupakan hasil dari beberapa keputusan manajemen. Penelitian ini bertujuan untuk mendeteksi indikasi kecurangan laporan keuangan pada 8 (delapan) perusahaan farmasi yang terdaftar di Bursa Efek Indonesia dengan menggunakan metode Beneish M, Score. Lebih lanjut, penelitian ini menginvestigasi tren kecurangan laporan keuangan pada periode pengamatan yang dilakukan. Periode pengamatan dilakukan dari tahun 2020 sampai dengan tahun 2022. Penggunaan 8 (delapan) rasio dalam metode Beneish M. Score dilakukan untuk mengidentifikasi indikasi kecurangan laporan keuangan. Hasil penelitian menunjukkan bahwa terdapat satu kali indikasi kecurangan laporan keuangan pada tahun 2020 dan 2022. Meskipun terdapat indikasi kecurangan laporan keuangan, sebagian besar objek yang diamati tidak menunjukkan adanya indikasi kecurangan laporan keuangan. Dengan demikian, terlihat bahwa perusahaan sektor farmasi yang diamati telah menunjukkan komitmen yang tinggi dalam menyajikan informasi keuangan yang andal dan akurat dalam kerangka penerapan tata kelola yang baik. Lebih lanjut, tren kecurangan yang terjadi pada periode yang diamati cukup rendah dan tidak ada peningkatan.
Corporate Governance and Audit Report Lag in Non-Financial Companies on the Indonesia Stock Exchange Sudradjat, Sudradjat; Mai, Muhamad Umar
Journal of Accounting Research, Organization and Economics Vol 5, No 2 (2022): JAROE Vol. 5 No. 2 August 2022
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v5i2.23920

Abstract

Purpose This study aims to examine the effect of corporate governance on audit report lag. Corporate governance is proxied by the variable board of directors size, independent board of commissioners, female board of directors, external auditor reputation (Big 4), and audit committee size. The sample of this research is manufacturing companies that are listed consecutively on the Indonesia Stock Exchange during the period 2014 to 2020.Design/Methodology The results of data collection indicate that the sample that meets the criteria is 86 firm-years, or 602 observations. The data analysis method used panel data regression.Results The results showed that the board of directors size, Big 4, and audit committee size had a negative effect on the Audit Report Lag (ARL). Furthermore, the independent board of commissioners has a positive effect on ARL, while the female board of directors has no effect on the Audit Report Lag (ARL).Contribution This research contributes to the development of corporate governance theory in relation to audit report lag. The results of this study can add insight and direction to reduce audit report lag for regulators, management, and investors on the Indonesia Stock Exchange, especially for manufacturing companies.
Effects of Gibberellin on Physical and Chemical Quality of Oil Palm (Elaeis guineensis Jacq.) Fresh Fruit Bunches Ramanis, Imelya; Sudradjat, Sudradjat; Saprudin, Deden
Journal of Tropical Crop Science Vol. 10 No. 02 (2023): Journal of Tropical Crop Science
Publisher : Department of Agronomy and Horticulture, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jtcs.10.02.87-93

Abstract

The quality of crude palm oil (CPO) is influenced by the quality of fresh fruit bunches, crop culture, and postharvest handling. A delay in fruit processing can cause physical damages to the fresh fruit bunches. Gibberellic acid (GA3) can potentially reduce the physical damage due to delayed processing of the fresh fruit bunches. Our study aims to determine how GA3 affects the physical and chemical quality of oil palm fresh fruit bunches. The fresh fruit bunch samples were collected from the IPB-Cargill Palm Oil Education and Research, Jonggol, Bogor, Indonesia. This study used a randomized complete block design that consisted of four concentrations of GA3: 0, 12.5, 25 and 37.5 ppm. GA3 application reduced fruit loss, respiration rate, and maintain fruit moisture and firmness, increased the oil content, and stabilize the free fatty acid content. GA3 concentration of 12.5 ppm is the optimal concentration. Based on the correlation analysis, fruit softness has a strong correlation with free fatty acids.
DETECTION OF FINANCIAL DISTRESS IN TECHNOLOGY COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Syahrbanu Aqilah Nainawa; Sudradjat, Sudradjat
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 21 No. 1 (2024): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v21i1.5411

Abstract

The purpose of this study is to determine and analyse the sensitivity of the results of financial distress analysis using the Ohlson and Grover models to predict financial distress in technology companies listed on the IDX for the 2020-2022 period. The study employs quantitative data extracted from the financial statements of technology companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. Utilizing the Ohlson and Grover models, the research aims to detect financial distress within these technology firms and determine the sensitivity level of the two models. This descriptive research design relies on secondary data sources, emphasizing the objectivity and popularity inherent in data-driven analyses. The research results of financial distress detection analysis, Ohlson model detects 10 distress zones and 8 safe zones, while Grover model detects 5 distress zones, 1 gray zone and 12 safe zones. From this analysis, the Grover model shows a higher level of sensitivity in recognizing financial distress with 12 samples consistent with the results of the Grover model analysis.
Perhitungan Titik Impas sebagai Dasar Perencanaan Laba Riptiandi, Akmal Firli; Indrawati, Lili; Sudradjat, Sudradjat; Surya, Rendra Trisyanto
Indonesian Accounting Literacy Journal Vol. 6 No. 1 (2025): Indonesian Accounting Literacy Journal (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i1.5092

Abstract

This research takes place at Kueqoe MSMEs which have not calculated the break event point, the purpose of this study is to calculate the number of Break-Even Points (BEP) at Kueqoe MSMEs. The research method used is quantitative. By classifying costs into fixed costs and variable costs, calculating contribution margins, BEP, sales volume targets. Based on the calculation, the resulting BEP is IDR 435,610.582. The results of this study are expected to help companies in planning optimal profits through BEP calculations.