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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 PENDIDIKAN TAMBUSAI Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan 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 PEMBIAYAAN MUDHARABAH, MUSYARAKAH TERHADAP PROFITABILITAS PADA BANK MANDIRI SYARIAH firdaus, viena chyntia; Hapsari, Nesti; Mubarokah, Isro’iyatul

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.739 KB) | DOI: 10.31955/mea.v5i2.1056

Abstract

Penelitian ini bertujuan untuk menganalisis, mengetahui bahwa pengaruh mudharabah dan musyarakah terhadap profitabilitas. Penelitian populasi yang digunakan adalah laporan keuangan pada tahun 2015-2019. Sampelnya adalah neraca. Analisis data yang digunakan adalah uji statistik yaitu uji normalitas, uji multikolinearitas dan uji autokorelasi, untuk residual berdistribusi normal. Menunjukkan bahwa hasil penelitian terdapat pengaruh mudharabah dan musyarakah terhadap profitabilitas
Analisis Fundamental untuk Menilai Saham dengan Metode Valuasi Relatif terhadap Keputusan Investasi Gunawan, Candra; Hapsari, Nesti
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2023): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i1.2262

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.
Analisis Perlakuan Akuntansi Aset Tetap Berdasarkan Pernyataan Standar Akuntansi Pemerintahan (Psap) No.07 Pada Badan Pusat Statistik Kabupaten Karawang Maula, Kholida Atiyatul; Hapsari, Nesti; Alfin Amirudin Septian, Achmad Nawawi, Arif Rakhman, Ida Nuraini Saputri, Seia Piantara,
SEIKO : Journal of Management & Business Vol 7, No 1.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i1.7443

Abstract

: Salah satu elemen laporan keuangan ialah aset tetap. Aset tetap merupakan bagian utama aset pemerintah karena nilainya sangat signifikan dalam neraca. Badan Pusat Statistik Kabupaten Karawang sebagai Lembaga Pemerintah Non Kementrian diharuskan menyusun dan menyajikan laporan keuangan sesuai dengan peraturan pemerintah yang berlaku. Penelitian ini bertujuan untuk menganalisis perlakuan akuntansi terhadap aset tetap pada Badan Pusat Statistik Kabupaten Karawang berdasarkan PSAP Nomor 07. Metode yang digunakan dalam penelitian ini yaitu deskriptif kuantitatif yang dilakukan melalui dokumentasi, observasi, dan wawancara guna memperoleh data berupa Catatan atas Barang Milik Negara, Laporan Keuangan, dan hal-hal lain terkait aset tetap yang dimiliki Badan Pusat Statistik Kabupaten Karawang. Penelitian ini menghasilkan informasi bahwa perlakuan akuntansi aset tetap berupa klasifikasi aset, pengukuran, pengakuan, pengeluaran, penyusutan, penghentian dan pelepasan, serta penyungkapan aset tetap pada BPS Kabupaten Karawang telah sesuai dengan prinsip PSAP Nomor 07 tentang akuntansi aset tetap. Kata Kunci: Aset Tetap, BPS Kabupaten Karawang, PSAP Nomor 07
Pengaruh Tingkat Kesehatan Bank Melalui Metode RGEC Terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020) Aprilia, Wina; Hapsari, Nesti
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 16 No. 2 (2021): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v16i2.5432

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat kesehatan bank melalui metode RGEC terhadap nilai perusahaan perbankan yang listed di BEI tahun 2016-2020. Nilai Perusahaan diukur oleh price to book value, sedangkan untuk tingkat kesehatan bank diukur oleh Risk Profile (non performing loan), Good Corporate Governance (komposisi komisaris independen), Earnings (return on aset) dan Capital (capital adequacy ratio). Penelitian ini mempergunakan metode deskriptif dan verifikatif dengan pendekatan kuantitatif. Pengambilan sampel yang dipergunakan ialah metode purposive sampling dengan sampel yaitu 12 perusahaan dari 43 populasi perusahaan perbankan yang listed di BEI tahun 2016-2020. Dengan hasil yaitu secara parsial Non Performing Loan (NPL) tidak berpengaruh kepada nilai perusahaan, Good Corporate Governance (komposisi komisaris independen) tidak berpengaruh kepada nilai perusahaan, sedangkan Return on Asset (ROA) berpengaruh kepada nilai perusahaan, begitu pula dengan Capital Adequacy Ratio (CAR) berpengaruh kepada nilai perusahaan. Sedangkan secara simultan variable NPL, GCG, ROA dan CAR berdampak kepada nilai perusahaan.Kata kunci : Non Performing Loan (NPL); Good Corporate Governance (GCG); Return on Asset (ROA); Capital Adequacy Ratio (CAR); Nilai Perusahaan
Analysis of Accountants' Perceptions of the Use of Cloud Accounting in Improving the Accuracy and Efficiency of Financial Statements Arum, Mega; Kardi, Kardi; Triatmaja, Muhammad Fithrayudi; Hapsari, Nesti; Sudarmanto, Eko
West Science Accounting and Finance Vol. 3 No. 02 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i02.2073

Abstract

This study investigates accountants’ perceptions of the use of cloud accounting in enhancing the accuracy and efficiency of financial statements. Utilizing a quantitative research design, data were collected from 120 accountants through a structured questionnaire using a 5-point Likert scale. The data were analyzed using SPSS version 25, employing descriptive statistics, validity and reliability tests, correlation analysis, and linear regression. The results indicate that cloud accounting is perceived to significantly improve both the accuracy and efficiency of financial reporting. High correlation values and strong regression results support the positive relationship between cloud accounting usage and financial reporting quality. These findings highlight the strategic importance of cloud-based systems in modern accounting practices and support the adoption of cloud technology to improve organizational performance and transparency.
Pengaruh Rasio Hutang Terhadap Ekuitas, Return On Equity, dan Ukuran Perusahaan Terhadap Retur Saham pada Perusahaan Subsektor Farmasi yang Terdaftar di BEI Periode 2018-2023 Taruna, Alang Buwana Nurfahlefi Mardi; Hapsari, Nesti
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 3 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i3.8829

Abstract

Penelitian ini bertujuan untuk mengetahui dan menguji pengaruh Debt to Equity Ratio, Return on Equity, dan ukuran perusahaan terhadap Return saham. Populasi dalam penelitian ini adalah perusahaan subsektor farmasi yang terdaftar di Bursa Efek Indonesia tahun 2018 - 2023. Sampel ditentukan dengan menggunakan metode purposive sampling, yang mana sebanyak 8 perusahaan digunakan sebagai sampel penelitian. Teknik analisis data yang digunakan adalah analisis deskriptif dan verifikatif dengan pendekatan kuantitatif. Pengujian hipotesis yang digunakan adalah model regresi linier berganda serta uji parsial dan simultan. Pengujian dibantu dengan software SPSS 27. Hasil penelitian menunjukkan bahwa secara parsial Debt to Equity Ratio dan ukuran perusahaan tidak berpengaruh terhadap Return saham, sedangkan Return on Equity berpengaruh terhadap Return saham. Secara simultan, Debt to Equity Ratio, Return on Equity, dan ukuran perusahaan berpengaruh terhadap Return saham. Dari hasil pengujian koefisien determinasi, terlihat bahwa perubahan Return saham dipengaruhi oleh Debt to Equity Ratio, Return on Equity, dan ukuran perusahaan sebesar 0,125 atau setara dengan 12,5%, sedangkan sisanya sebesar 87,5% dipengaruhi oleh variabel lain yang tidak dibahas dalam penelitian ini.
The Effects of Green Organizational Citizenship Behavior and Circular Economy Adoption on the Success of Green Accounting Initiatives through Cultural Readiness among Employees of Public Accounting Firms in West Java Wijaya, Muhamad Rizky; Suwandi, Suwandi; Hapsari, Nesti; Pratiwi Octasylva, Annuridya Rosyidta; Sudarmanto, Eko
West Science Interdisciplinary Studies Vol. 3 No. 09 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i09.2282

Abstract

This study investigates the influence of Green Organizational Citizenship Behavior (GOCB) and Circular Economy (CE) implementation on the success of Green Accounting (GA) initiatives, mediated by Cultural Readiness (CR) among employees of public accounting firms in West Java. Using a quantitative approach, data were collected from 135 respondents via a Likert scale (1–5) and analyzed using Structural Equation Modeling – Partial Least Squares (SEM-PLS) version 3. The results reveal that both GOCB and CE implementation positively and significantly influence CR, which in turn significantly enhances GA success. Moreover, CR partially mediates the relationships between GOCB, CE implementation, and GA success, highlighting the critical role of organizational culture in supporting sustainability initiatives. These findings suggest that fostering environmentally responsible behaviors, embedding circular economy principles, and cultivating cultural readiness are essential for achieving effective Green Accounting practices in public accounting firms.
The Effects of Green Organizational Citizenship Behavior and Circular Economy Adoption on the Success of Green Accounting Initiatives through Cultural Readiness among Employees of Public Accounting Firms in West Java Wijaya, Muhamad Rizky; Suwandi, Suwandi; Hapsari, Nesti; Pratiwi Octasylva, Annuridya Rosyidta; Sudarmanto, Eko
West Science Interdisciplinary Studies Vol. 3 No. 09 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i09.2282

Abstract

This study investigates the influence of Green Organizational Citizenship Behavior (GOCB) and Circular Economy (CE) implementation on the success of Green Accounting (GA) initiatives, mediated by Cultural Readiness (CR) among employees of public accounting firms in West Java. Using a quantitative approach, data were collected from 135 respondents via a Likert scale (1–5) and analyzed using Structural Equation Modeling – Partial Least Squares (SEM-PLS) version 3. The results reveal that both GOCB and CE implementation positively and significantly influence CR, which in turn significantly enhances GA success. Moreover, CR partially mediates the relationships between GOCB, CE implementation, and GA success, highlighting the critical role of organizational culture in supporting sustainability initiatives. These findings suggest that fostering environmentally responsible behaviors, embedding circular economy principles, and cultivating cultural readiness are essential for achieving effective Green Accounting practices in public accounting firms.
Mengasah Keterampilan Finansial untuk Melawan Dampak Buruk Bank Emok di Desa Curug Kabupaten Karawang Maula, Kholida Atiyatul; Nawawi, Achmad; Hapsari, Nesti; Rakhman, Arif; Piantara, Seia; Putra, Angga Sanita; Amirudin, Alfin; Zahra, Syifa Nida; Silitonga, Mona Risnauli
Jurnal Pendidikan Tambusai Vol. 9 No. 1 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Program pengabdian masyarakat ini bertujuan untuk mengatasi rendahnya literasi keuangan dan keterampilan finansial di Desa Curug, Karawang. Inisiatif ini merespons maraknya praktik pinjaman informal, seperti "bank emok," yang meningkatkan risiko keuangan bagi masyarakat. Melalui pelatihan yang berfokus pada literasi dan keterampilan keuangan, para peserta menunjukkan peningkatan signifikan dalam pemahaman dan pengelolaan keuangan. Evaluasi pra dan pasca kegiatan menunjukkan peningkatan sebesar 88% dalam kompetensi finansial peserta. Program ini menegaskan pentingnya edukasi keuangan yang sesuai untuk mengurangi ketergantungan pada praktik pinjaman kepada bank emok karena berisiko tinggi.
ENGAGING STUDENTS IN A FLIPPED CLASSROOM INSTRUCTION: TEACHING ENGLISH FOR SPECIFIC PURPOSE (ESP) IN HIGHER EDUCATION Al Baekani, Abdul Kodir; Hapsari, Nesti; Muslihat, Asep
English Review: Journal of English Education Vol. 11 No. 3 (2023)
Publisher : University of Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/erjee.v11i3.7845

Abstract

ESP (English for Specific Purpose) is part of ELT (English Language Teaching) which contains the teaching of English as a foreign language. Every English teacher, especially ESP, must innovate in the delivery of their teaching materials which are always carried out from year to year. This study reports on the perceptions of economics major students about the use of flipped classroom models in learning English for Specific Purpose (ESP). Illustrated in classroom action research through reflective journals, photo elicitation and interviews data. Qualitative findings show that: 1) all students enjoy watching video teaching materials and have an interest in using them to learn English; 2) the use of flipped classroom in learning English makes students independent and active in learning English; 3) flipped classroom engaged students in learning English in different contexts of discourse; 4) flipped classroom mode motivated students in learning English. The findings of this study are expected to be useful for other researchers interested in EFL learning innovations or teachers who are looking for teaching English for Specific Purpose (ESP).
Co-Authors Abdul Kodir Al Baekani Aditya Permana Magdalena Al Baekani, Abdul Kodir Alfani, Ziddan Alfiana Lista Nugroho Alfin Amirudin Septian, Achmad Nawawi, Arif Rakhman, Ida Nuraini Saputri, Seia Piantara, Amirudin, Alfin Aprilia, Wina Arif Rakhman Arum, Mega Aulia Rahmawati CANDRA GUNAWAN Candra Gunawan Chicha Camelia Fizwana Dian Hakip Nurdiansyah firdaus, viena chyntia Heikal M. Zakaria Irma Yunita Isro’iyatul Mubarokah Lauli, Chrisna Yosefine Lestari, Dinda Ayu Lira Okta Amalia Maula, Kholida Atiyatul Mubarokah, Isro’iyatul Muslihat, Asep Nana Diana Nanu Hasanuh Nawawi, Achmad Piantara, Seia Pratiwi Octasylva, Annuridya Rosyidta Putra, Angga Sanita Raden Mohamad Herdian Bhakti Rahmawati M, Rahmawati Rahmawati, Dina Milenia Silitonga, Mona Risnauli Siti Sarifah Sudarmanto, Eko Suwandi Suwandi Taruna, Alang Buwana Nurfahlefi Mardi Titania Ayudia Triatmaja, Muhammad Fithrayudi viena chyntia firdaus Wijaya, Muhamad Rizky Zahra, Syifa Nida