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All Journal Buletin Studi Ekonomi English Review: Journal of English Education Jurnal Mirai Management Journal of Economic, Bussines and Accounting (COSTING) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan SEIKO : Journal of Management & Business Jurnal Mantik Community Engagement and Emergence Journal (CEEJ) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Wahana Pendidikan INVOICE : JURNAL ILMU AKUNTANSI Studi Akuntansi, Keuangan, dan Manajemen Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research West Science Interdisciplinary Studies West Science Accounting and Finance West Science Interdisciplinary Studies
Nesti Hapsari
Universitas Singaperbangsa Karawang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities 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 Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGARUH BOPO, CAR DAN LDR TERHADAP PROFITABILITAS PERBANKAN Aditya Permana Magdalena; Nesti Hapsari
Buletin Studi Ekonomi VOL.26.NO.2.AGUSTUS 2021
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/BSE.2021.v26.i02.p06

Abstract

Banking is a financial industry that is closely related to people's daily activities. This study aimed to determine the effect of Operasioal Cost to Operating Income, Capital Adequacy Ratio, and Loan to Deposit Ratio on Return on Assets in banking companies listed in Indonesia Stock Exchange 2015-2019 period. The method used in this research is a quantitative research using multiple linear regression analysis techniques. Sample selection using a purposive sampling technique. The partial test results show that BOPO has a negative and significant effect on ROA, CAR has no effect on ROA and LDR has no effect on ROA. Based on the results that the company's profitability is not always influenced by capital and credit and this research can be used as a support in decision making for investors in investing.
Pengaruh Struktur Kepemilikan Institusional Dan Financial Leverage Terhadap Manajemen Laba Titania Ayudia; Nesti Hapsari
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i2.2050

Abstract

This study aims to determine whether there is an influence of Institutional Ownership Structure, Debt to Equity Ratio, and Debt to Asset Ratio to the Earnings Management partially or jointly. The method used in this research is descriptive method verification with a quantitative approach sourced from the annual financial statements on manufacturing companies sub sector of food and beverage, and literature studies. The sampling technique uses non probability sampling with purposive sampling technique. The data obtained were analyzed by testing the classic assumption, multiple linear regression analysis and hypothesis testing using t test and f test. This study uses the SPSS version 26 program to process data. The results of this study indicate that, Institutional Ownership Structure does not affect the Earnings Management, Debt to Equity Ratio (DER) have a negative and significant effect the Earnings Management, Debt to Asset Ratio (DAR) have a positive and significant effect the Earnings Management. And simultaneously Institutional Ownership Structure, Debt to Equity Ratio, and Debt to Asset Ratio have a affect the Earnings Management. Keyword : Institutional Ownership Structure, Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), and Earnings Management.
Pengaruh Modal Kerja Dan Likuiditas Terhadap Profitabilitas Siti Sarifah; Nesti Hapsari; Nana Diana
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.2835

Abstract

The purpose of this research is to find out and analyze the effect of working capital and liquidity on profitability, either partially or simultaneously. The method in this study uses descriptive and verification methods, this research begins by using the analysis of working capital as a variable X₁. Then Liquidity as a variable X₂. And finally Profitability as variable Y. The population in this study is all food companies and the minimum listed on the Indonesia Stock Exchange (IDX) in the period 2013-2019. The sampling technique used in this research is non-probability sampling with purposive sampling technique. Based on the sampling criteria as described above, the number of samples used in this study were 6 companies. The results of the research partially prove that the working capital variable has an effect on Return On Equity, the results of the partial test prove that the variable Current Ratio has an effect on Return On Equity and the research results simultaneously (together) Working Capital and Current Ratio have a significant effect on Return On Equity in food and beverage companies listed on the IDX for the period 2013-2019. Keywords: CR, Working Capital, ROA
The Impact of Membership, Loan, with Transactions on a Rest of The Industry Results (SHU) Cooperative Chicha Camelia Fizwana; Nesti Hapsari; Nanu Hasanuh
Jurnal Mantik Vol. 5 No. 2 (2021): Augustus: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jurnalmantik.Vol5.2021.1419.pp940-945

Abstract

This study aims to determine the effect of the number of loan and savings members on the remaining operating results in the Pindo Deli Karawang employee cooperative in 2008 - 2017. The methodsused in thissresearch is the descriptive verification methodswith a quantitativesapproach. This study uses data from the Pindo Deli Karawang Employee Cooperative for the period 2008 - 2017. This research is a time series type. The data obtained will be analyzed usingsmultiple linearsregression analysis through a partialstests(t-test), simultaneousstest (f test), and coefficientsof determinations(R² test) withsthe helpsof SPSS 22 software. Then, thissstudysusessasnon-probabilityssamplingstechniqueswithsa purposive sampling technique. for taking a sample. The research being tested is the number of members, loans and savings as independent variables and the remaining operating income (SHU) as the dependent variable. This research concentrates on financial accounting which is oriented towards financialestatements. Then, the populationsof this study, namely the Pindo Deli Karawang Employee Cooperative, and the sample of this study were financial statements for 10 years, namely from 2008 – 2017. The results of the study partially show that the number of members, loans, and savings partially have no effect on the remaining operating results of the Pindo Deli Karawang employee cooperative, but simultaneously the number of members, loans, and savings affect the remaining operating results, the value fcount > ftable ie 2,973 > 4.74. The significance value is 0.119 < 0.05. Meanwhile, the coefficient of determination is 59.8%. This shows that the variable Number of Members, Loans, and Savings can affect the Remaining Profits of Cooperatives by 59.8% and the restsis influenced by othersvariables notsincludedsin the study.
PENGARUH MODAL KERJA DAN TARAN PIUTANG TERHADAP PROFITABILITAS Aulia Rahmawati; Nesti Hapsari; Heikal Muhammad Zakaria
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 2 (2021): September 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (973.348 KB) | DOI: 10.26618/inv.v3i2.6041

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis apakah ada pengaruh dari modal kerja dan perputaran piutang terhadap profitabilitas. Metode yang digunakan yaitu deskriptif kuantitatif serta menguji hipotesis.Populasi dalam penelitian ini yaitu Perusahaan Manufakur yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengambilan sampel dilakukan dengan non probaility sampling yaitu sampling jenuh yang kemudian teknik penentuan sample bila semua populasi digunakan sebagai sample Teknik analisis data yang digunakan adalah statistik deskriptif, uji asumsi klasik, dan pengujian hipotesis dengan regresi linear berganda analisis. Hasil penelitian ini menujukkan bahwa secara bersama-sama(Parsial), Modal Kerja dan Perputaran Piutang tidak berpengaruh terhadap Return On Asset (ROA). Hasil penelitian ini menunjukkan bahwa secara parsial Modal Kerja berpengaruh terhadap Return On Asset (ROA), dan Perputaran Piutang tidak berpengaruh terhadap Return On Asset (ROA) Kata Kunci : modal kerja, perputaran piutang dan profitabilitas(ROA)
Pengaruh Capital Adequacy Ratio (CAR) Dan Loan To Deposit Ratio (LDR) Terhadap Return On Assets (ROA) Irma Yunita; Nesti Hapsari; Dian Hakip Nurdiansyah
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 3 No. 1 (2022): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v3i1.428

Abstract

Tujuan penelitian ini adalah untuk menganalisis dan menguji apakah terdapat  pengaruh Capital Adequacy Ratio (CAR) dan Loan to Deposit Ratio (LDR) Terhadap Return on Assets (ROA) (Studi Kasus Bank Umum Konvensional yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2018 – 2020). Populasi yang digunakan dalam penelitian ini adalah perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2018-2020. Sampel dalam penelitian ini adalah 37 perusahaan perbankan dengan kriteria tertentu dengan menggunakan purposive sampling method. Data dalam penelitian ini adalah data kuantitatif. Sumber data dalam penelitian ini adalah sumber sekunder yang diperoleh dari laporan-laporan keuangan yang dipublikasikan dari Bursa Efek Indonesia Tahun 2018-2020. Teknik pengumpulan data menggunakan teknik dokumentasi. Metode analisis data menggunakan softwere SPSS 22 untuk memperoleh uji asumsi klasik, analisis regresi linear berganda, uji signifikansi parsial (Uji t), dan uji signifikansi simultan (Uji F), maka diperoleh hasil penelitian bahwa secara parsial Capital Adequacy Ratio (CAR) berpengaruh terhadap Return on Assets (ROA), Loan to Deposit Ratio (LDR) tidak berpengaruh terhadap Return on Assets (ROA) serta Capital Adequacy Ratio (CAR) dan Loan to Deposit Ratio (LDR) berpengaruh secara simultan terhadap Return on Assets (ROA). Kata kunci: Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) dan Return on Assets (ROA)
Analisis Pajak Penghasilan Pasal 23 Pada PT Triunfara Abadi Nusantara Atas Perhitungan Dan Pelaporan Tahun 2021 Lira Okta Amalia; Nesti Hapsari
Jurnal Mirai Management Vol 7, No 3 (2022)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v7i3.2758

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui bagaimana sistem perhitungan pajak penghasilan pasal 23 sesuai dengan Undang-Undang Nomor 36 Tahun 2008 dan proses pelaporan pajak penghasilan pasal 23 pada PT Triunfara Abadi Nusantara. Dalam penelitian ini, peneliti mengolah data menggunakan metode deskriptif kuantitatif untuk membuat gambaran tentang suatu keadaan secara objektif dengan data yang dikumpulkan berupa angka untuk memudahkan peneliti dalam membuat suatu pemahaman. Teknik pengumpulan data yang digunakan penelitian ini yaitu observasi, dokumentasi dan wawancara dengan pihak PT Triunfara Abadi Nusantara untuk menjawab tujuan dari penelitian. Hasil penelitian ini menunjukkan bahwa PT Triunfara Abadi Nusantara pada bulan Desember 2021 telah melakukan perhitungan PPh Pasal 23 dari invoice yang diberi customer dengan jumlah penghasilan bruto dipotong sebesar 2% karena memiliki NPWP, kemudian PT Triunfara Abadi Nusantara membayarkan total pajak yang telah dipotong sebesar Rp 791.172 kepada negara di tanggal 10 bulan berikutnya dan sudah dilaporkan sebelum tanggal 20 di bulan yang sama dengan pembayaran. Berdasarkan hasil penelitian ini dapat disimpulkan bahwa Pajak Penghasilan Pasal 23 Pada PT Triunfara Abadi Nusantara atas perhitungan dan pelaporan bulan Desember tahun 2021 sudah sesuai dengan Undang-Undang Nomor 36 Tahun 2008. Kata kunci : Pajak Penghasilan Pasal 23, Perhitungan, Pelaporan.
PELATIHAN IMPLEMENTASI MODEL FLIPPED CLASSROOM ACTIVITY DENGAN PEMANFAATAN TEKNOLOGI DALAM PEMBELAJARAN DIMASA PANDEMI COVID-19 BAGI GURU-GURU MTsS. MIFTAHUL HUDA TEGALWARU KARAWANG Abdul Kodir Al Baekani; Nesti Hapsari; Asep Muslihat
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 7, No 2 (2023): June
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v7i2.14917

Abstract

ABSTRAKBerdasarkan analisis situasi dan kondisi mitra, yaitu MTsS. Miftahul Huda Tegalwaru-Karawang, terdapat masalah pokok yang dialami oleh sekolah ini, yakni berupa masalah dalam teknis pelaksanaan proses pembelajaran dimasa pandemi covid-19. Hal ini dikarenakan belum siapnya Pembelajaran Jarak Jauh (PJJ). Banyak guru yang bertugas di MTs Miftahul Huda masih kurang melek pemanfaatan teknologi khususnya dalam pemanfaatn website Youtube sebagai media pembelajara untuk pembelajaran jarak jauh. Maka dari itu, pemecahan masalah tersebut sejalan dengan tujuan pelatihan ini, yakni memudahkan guru-guru MTsS. Miftahul Huda dalam proses pembelajaran Jarak Jauh dengan pemanfaatan teknologi khususnya penggunaan model pembelajaran Flipped Classroom Instruction. Flipped Classroom merupakan proses pembelajaran yang didalamnya terdapat video dari pengajar atau berbasis online (youtube) berisikan materi pembelajaran. Metode yang digunakan dalam pelatihan ini ialah metode ceramah dan praktikum. Kegiatan pelatihan dilakukan selama satu hari dan melibatkan 30 guru MTsS. Miftahul Huda Tegalwaru Karawang. Hasil dari pelatihan tersebut, sekitar 80% guru-guru MTs. Miftahul Huda menjadi lebih mengetahui model pembelajaran yang dapat digunakan secara jarak jauh dengan pemanfaatan teknologi, yakni pemanfaatn website Youtube sebagai media pembelajaran dalam model pembelajaran Flipped Classroom dan bisa diasumsikan model pembelajaran tersebut efektif digunakan pada masa pandemic covid-19 ini. Kata Kunci: pelatihan; flipped classroom; technology; PJJ. ABSTRACTBased on the analysis of the situation and condition of the partner, namely MTsS. Miftahul Huda Tegalwaru-Karawang, there are main problems experienced by this school, namely problems in the technical implementation of the learning process during the COVID-19 pandemic. This is because of distance teaching and learning are not ready yet. Many teachers are still less literate in the technology used for distance teaching and learning process. Therefore, the problem solving is in line with the purpose of this training, which is to facilitate MTsS. Miftahul Huda teachers in the distance teaching and learning process by utilizing technology, especially the use of the Flipped Classroom Instruction learning model. Flipped Classroom is a learning process in which there are videos from teachers or online-based (youtube.com) containing learning materials. The methods used in this training are lecture and practicum methods. The training activity was carried out for one day and involved 30 teachers of MTsS. Miftahul Huda Tegalwaru Karawang. As a result of the training, around 80% of teachers of MTs. Miftahul Huda became more aware of the learning model that can be used remotely with the use of technology, namely the use of the Youtube website as a learning medium in the Flipped Classroom learning model and also it can be assumed that the learning model is effectively used during this COVID-19 pandemic. Keywords: training; flipped classroom; technology; PJJ.
Implementasi Sistem Pengendalian Intern Pada Persediaan Barang Dagang di Koperasi Mitra Sejahtera Cikarang Bekasi Alfiana Lista Nugroho; Nesti Hapsari
Innovative: Journal Of Social Science Research Vol. 3 No. 4 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i4.3889

Abstract

Penelitian ini berfokuskan untuk mengetahui sistem pengendalian internal atas barang dagang  yang dilakukan di Koperasi Mitra Sejahtera Cikarang Barat Bekasi; Tujuan penelitian ini adalah ingin mengetahui pelaksanaan sistem dan prosedur pengendalian intern atas persediaan barang dagang yang diterapkan pada Koperasi Mitra Sejahtera Cikarang Barat Bekasi apakah sudah sesuai dan efektif; Metode penelitian analisis dilakukan dengan menggunakan metode kualitatif dan analisis data deskriptif; Teknik pengumpulan data dengan cara observasi wawancara dan dokumentasi. Hasil penelitian menunjukan sistem dan prosedur persediaan di Koperasi Mitra Sejahtera sudah cukup baik karena prosedur penerimaan dan pengeluaran barang sangat jelas dan tersusun di dalam data persediaan Koperasi Mitra Sejahtera dan keamanan yang sudah memadai. lalu, pembagian tugas yang belum optimal Namun dalam sarana dan prasarana di Koperasi Mitra Sejahtera seperti fasilitas bangunan  atau tempat penyimpanan dokumen sudah tercukupi dengan baik
Analisis Fundamental untuk Menilai Saham dengan Metode Valuasi Relatif terhadap Keputusan Investasi Candra Gunawan; Nesti Hapsari
Studi Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 1 (2023): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v3i1.2285

Abstract

Purpose: The purpose of this study is to determine the condition of a food and beverage company's stock price in an undervalued (cheap) or overvalued (expensive) position so that it can make investment decisions. Research methodology: This research methodology uses a quantitative descriptive method. The sampling technique used was purposive sampling based on criteria. Then obtained eight research samples including CEKA, ICBP, INDF, MYOR, ROTI, SKLT, ULTJ, and DLTA. For data collection techniques in this study using the documentation method and data analysis was performed manually using Microsoft Excel. Results: The results of stock valuation using the PER, PBV and PSR methods on average show that the company is in overvalued condition, including ICBP, MYOR, ROTI, ULTJ, SKLT and DLTA shares, so a good investment decision is to sell. Meanwhile, shares of CEKA and INDF companies have an average calculated value of undervalued (cheap) so the right investment decision is to buy these shares. Limitations: This study only uses six financial ratio scales to see company performance and share valuation using only relative valuation methods such as PER, PBV and PSR. Contribution: This research can be a good reference source for investors in making investment decisions, especially those who want to invest their funds in stocks. In addition, the company is expected to be able to provide evaluation information on the company's financial performance. So it can bring potential investors to invest and gain loyalty to the company.
Co-Authors Abdul Kodir Al Baekani Aditya Permana Magdalena Alfiana Lista Nugroho Alfin Amirudin Septian, Achmad Nawawi, Arif Rakhman, Ida Nuraini Saputri, Seia Piantara, Aprilia, Wina Arum, Mega Asep Muslihat Aulia Rahmawati CANDRA GUNAWAN Candra Gunawan Chicha Camelia Fizwana Chrisna Yosefine Lauli Dian Hakip Nurdiansyah Dina Milenia Rahmawati Dinda Ayu Lestari firdaus, viena chyntia Heikal M. Zakaria Irma Yunita Isro’iyatul Mubarokah Kardi Kardi, Kardi Lira Okta Amalia Maula, Kholida Atiyatul Mubarokah, Isro’iyatul Muslihat, Asep Nana Diana Nanu Hasanuh Pratiwi Octasylva, Annuridya Rosyidta Rahmawati M Siti Sarifah Sudarmanto, Eko Suwandi Suwandi Taruna, Alang Buwana Nurfahlefi Mardi Titania Ayudia Triatmaja, Muhammad Fithrayudi viena chyntia firdaus Wijaya, Muhamad Rizky Ziddan Alfani