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THE EFFECT OF RELEVANCE OF THE VALUE OF ACCOUNTING INFORMATION IN AUTOMOTIVE SECTOR MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Hilman Maulana; Siska Wulandari
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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The relevance of the value of accounting information in the automotive sector manufacturing companies listed on the Indonesia Stock Exchange is significant for various stakeholders. For investors, the value of accounting information provides valuable insights into the financial performance and stability of a company, which can help them make informed decisions about whether to invest in the company. For management, the value of accounting information helps them understand the financial health of the company and make informed strategic decisions. Additionally, the value of accounting information is important for regulators, as it helps them ensure that companies are complying with financial reporting standards and regulations. The value of accounting information in the automotive sector manufacturing companies listed on the Indonesia Stock Exchange is critical for investors, management, and regulators, as it helps them understand the financial performance and stability of the companies.

Pengaruh Profitabilitas, Solvabilitas, dan Aktivitas Terhadap Pertumbuhan Laba pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2018-2021 Indah Sri Wahyuningrum; Siska Wulandari
Manajemen dan Bisnis Vol 5, No 2 (2023): AGUSTUS
Publisher : Jurnal Prodi Fakultas Ekonomi-UISU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jmb.v5i2.7218

Penelitian ini dilakukan untuk mengetahui pengaruh dari rasio profitabilitas, solvabilitas dan aktivitas terhadap pertumbuhan laba pada perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Penelitian ini merupakan penelitian kuantitatif. Sampel penelitian diambil menggunakan teknik purposive sampling, dengan total 26 perusahaan selama 4 periode penelitian. Teknik analisis dilakukan menggunakan metode regresi data panel dengan menggunakan perangkat lunak Eviews 12. Hasil penelitian menunjukkan bahwa secara parsial, ROA berpengaruh positif dan signifikan terhadap pertumbuhan laba. Namun, DER dan TATO tidak berpengaruh terhadap pertumbuhan laba.Kata Kunci: ROA; DER; TATO; Pertumbuhan Laba.

The Influence of User Participation, Information Technology Sophistication and User Technical Capabilities on the Performance of the Accounting Information System at Hosana Lippo Cikarang Hospital Wisnu Setyawan; Siska Wulandari
Journal of Economics, Management and Accounting (JEMA) Vol. 1 No. 02 (2024): Journal of Economics, Management and Accounting (JEMA)
Publisher : Devitara Innovations

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This study aims to determine the effect of user participation, information technology sophistication, and user technical capabilities on the performance of accounting information systems. The location of this research was conducted at Hosana Hospital Lippo Cikarang. The sample in this study consisted of 84 employees using accounting information systems who were selected using a saturated sampling technique from the entire population of employees at Hosana Lippo Cikarang Hospital. The data was obtained through a survey using a questionnaire and analyzed by the method of multiple linear analysis. The results show that partially, user participation has a positive and significant effect on the performance of accounting information systems and the technical ability of users has a positive and significant effect on the performance of accounting information systems. Simultaneously user participation, sophistication of information technology, and user technical ability affect the performance of accounting information systems.

THE EFFECT OF FINANCIAL LITERACY, RISK TOLERANCE, OVERCONFIDANCE AND INCOME ON INVESTMENT DECISIONS (Case Study on Financial Management Students of Universitas Pelita Bangsa Class of 2019 Dela Fadilah; Siska Wulandari
JPIM (Jurnal Penelitian Ilmu Manajemen) Vol 8 No 3 (2023): JPIM (Jurnal Penelitian Ilmu Manajemen)
Publisher : Universitas Islam Lamongan

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The purpose of this study is to determine the effect of Financial Literacy, Risk Tolerance, Overconfidance and Income on Investment Decisions. The research method used is quantitative. The data collection technique used is a questionnaire. In this study used Isaac and Michael's table to determine a sample of 143 respondents. The analysis methods used are validity tests, reliability tests, classical assumption tests, multiple linear regression tests, hypothesis tests and determination coefficient tests. With the help of SPSS version 23 as a test tool. The results showed that the validity and reliability of all questions from the questionnaire fell into categories, the results of the coefficient of determination obtained were 0.790 or 79%, the results of the hypothesis test showed that Financial Literacy, Risk Tolerance, Overconfidance and Income partially had a significant effect on Investment Decisions in Financial Management Students of Pelita Bangsa University class of 2019. Keywords : Financial Literacy, Risk Tolerance, Overconfidance, Income, Investment Decisions.

PENGARUH GOOD CORPORATE GOVERNANCE, FIRM SIZE DAN BUSINESS RISK TERHADAP KINERJA KEUANGAN SEKTOR OTOMOTIF PERIODE 2020 – 2024 Siska Wulandari; Lulu Nafisah; Wisnu Setyawan
Manageable Vol 4 No 2 (2025): Jurnal Manageable
Publisher : PT Kimshafi Alung Cipta

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Profit menjadi indikator utama dalam menilai keberhasilan dan kinerja keuangan suatu perusahaan, serta mencerminkan kemampuan perusahaan dalam mengelola sumber daya untuk mencapai tujuan bisnisnya. Tujuan penelitian ini untuk mengetahui pengaruh Good Corporate Governance, Firm Size dan Business Risk terhadap kinerja keuangan. Populasi dalam penelitian ini adalah perusahaan sector otomotif yang terdaftar di Bursa Efek Indonesia periode 2020 – 2024. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling. Jumlah sampel dalam penelitian ini adalah 10 perusahaan Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan. Metode analisis yang digunakan adalah regresi linear data panel. Hasil uji koefisien determinasi dilihat dari nilai adjusted R squared sebesar 0.642683. Hasil penelitian ini menunjukkan bahwa Good Corporate Governance dan Firm Size tidak berpengaruh terhadap kinerja keuangan, sedangkan Business Risk berpengaruh positif terhadap kinerja keuangan. Temuan penelitian ini sebagai bahan evaluasi untuk memahami faktor-faktor yang secara signifikan memengaruhi kinerja keuangan. Dengan mengetahui bahwa Business Risk memiliki pengaruh positif, perusahaan dapat mengelola risiko bisnis secara lebih strategis untuk mendukung pencapaian laba yang optimal. Selain itu, hasil ini dapat menjadi dasar dalam menyusun kebijakan manajerial yang lebih tepat sasaran dan efisien dalam pengelolaan sumber daya perusahaan.

The Influence of User Participation, Information Technology Sophistication and User Technical Capabilities on the Performance of the Accounting Information System at Hosana Lippo Cikarang Hospital Wisnu Setyawan; Siska Wulandari
Journal of Economics, Management and Accounting (JEMA) Vol. 1 No. 02 (2024): Journal of Economics, Management and Accounting (JEMA)
Publisher : Devitara Innovations

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

This study aims to determine the effect of user participation, information technology sophistication, and user technical capabilities on the performance of accounting information systems. The location of this research was conducted at Hosana Hospital Lippo Cikarang. The sample in this study consisted of 84 employees using accounting information systems who were selected using a saturated sampling technique from the entire population of employees at Hosana Lippo Cikarang Hospital. The data was obtained through a survey using a questionnaire and analyzed by the method of multiple linear analysis. The results show that partially, user participation has a positive and significant effect on the performance of accounting information systems and the technical ability of users has a positive and significant effect on the performance of accounting information systems. Simultaneously user participation, sophistication of information technology, and user technical ability affect the performance of accounting information systems.

Pemberdayaan Petambak Garam melalui Peningkatan Manajemen Produksi dan Pemasaran di Desa Muara Baru Kabupaten Karawang Fitri Rezeki; Titin Sunaryati; Tri Ngudi Wiyatno; Sulyono; Nani Hartati; Siska Wulandari
JPMAS : Jurnal Pengabdian Masyarakat Vol 4 No 2 (2026): JPMAS: Jurnal Pengabdian Masyarakat
Publisher : PT Kimshafi Alung Cipta

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Kesejahteraan petambak garam rakyat masih menghadapi kendala akibat proses produksi yang bergantung pada cuaca, kualitas garam yang belum seragam, lemahnya pencatatan usaha, serta terbatasnya akses pemasaran. Kegiatan pengabdian kepada masyarakat ini bertujuan memberdayakan petambak garam di Desa Muara Baru, Kabupaten Karawang, melalui peningkatan manajemen produksi dan pemasaran. Metode pelaksanaan menggunakan pendekatan partisipatif, aplikatif, dan evaluatif melalui tahapan sosialisasi, pelatihan, penerapan teknologi, pendampingan, evaluasi, pembentukan kelompok usaha, dan penguatan keberlanjutan program. Data dikumpulkan melalui observasi lapangan, wawancara mitra, dokumentasi kegiatan, dan evaluasi capaian program, kemudian dianalisis secara deskriptif kualitatif. Hasil kegiatan menunjukkan bahwa petambak mulai menerapkan teknik produksi garam yang lebih terarah melalui penggunaan geomembran atau terpal HDPE, melakukan pembukuan sederhana, membentuk kelompok usaha, mengemas produk dengan label lokal, serta menjajaki pemasaran langsung. Implikasi kegiatan ini adalah meningkatnya kapasitas petambak dalam mengelola usaha garam secara lebih terencana, mandiri, dan berorientasi pada nilai tambah. Orisinalitas program terletak pada integrasi teknologi produksi sederhana, manajemen usaha, kelembagaan, dan pemasaran berbasis identitas produk lokal untuk mendukung kesejahteraan masyarakat pesisir.

The Influence of Income Level, Financial Behavior and Financial Management on Financial Well-Being in the Sandwich generation: Study in Sukaragam Village, Serang Baru District Dinda Dewi Anjani; Siska Wulandari
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.2750

This research is intended to assess the influence of income level, financial behavior and financial management on financial well-being. This research is quantitative in nature and involves a population that includes various variables, such as age, gender, occupation, and level of income/pocket money (monthly) in Sukaragam village. The sampling method in this research used non-probability sampling. Data was obtained from a number of respondents through questionnaire distribution, both conventionally and via online Google Form. Data analysis was carried out using SPSS version 26 software by applying the multiple linear regression method. Descriptive statistical approaches, instrument testing, classical assumption testing, and hypothesis testing were also used in the data analysis process for this research. The research results show that income level and financial management do not have a significant influence on financial well-being. On the other hand, financial behavior has been proven to have a significant positive influence on financial well-being

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