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PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN PRICE EARNING RATIO (PER) TERHADAP HARGA SAHAM : STUDI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Yanah, Nur Sopi; Dumadi, Dumadi; Ernitawati, Yenny
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.674

Abstract

This research was conducted with the aim of examining the influence of Good Corporate Governance (GCG) and Price Earning Ratio (PER) on Stock Prices. Good Corporate Governance which is proxied with the Board of Directors, Board of Commissioners, Independent Board of Commissioners, and Audit Committee. This research is quantitative using secondary data. The study population consisted of 47 banking companies listed on the Indonesia Stock Exchange from 2020-2023, with 29 companies taken as a sample over a 4-year period, resulting in a total of 116 sample data. The sample was selected using the purposive sampling technique based on certain criteria. Data collection technique with the documentation method from the company's financial statements. The data analysis method was carried out by multiple linear regression analysis using SPSS 16 for Windows. The results of the study show that partially, only the variable of the board of directors has a significant effect on the stock price. Meanwhile, simultaneously, Good Corporate Governance which is proxied with the board of directors, board of commissioners, independent board of commissioners, audit committee, and Price Earning Ratio has a significant effect on the stock price by 28.5% and while the remaining 71.5% is influenced by other factors that were not studied in this study
Pengaruh Kompetensi SDM, Implementasi Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) dan Pengendalian Internal terhadap Kualitas Informasi Laporan Keuangan pada Kantor Pengadilan Agama Kabupaten Brebes Navira Nur Hannisa; Dumadi Dumadi; Yenny Ernitawati
Jurnal Ekonomi Manajemen Akuntansi Vol. 30 No. 1 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v30i1.191

Abstract

Poor quality of financial statements can have an impact on the inaccuracy of the information presented, thereby hindering data-based decision-making. This can also affect the accountability and transparency of financial management within government agencies. This study aims to investigate the influence of human resource (HR) competence, the implementation of the Agency-Level Financial Application System (SAKTI), and internal control on the quality of financial statement information at the Brebes Regency Religious Court Office. The research method used is quantitative with a survey approach. The research sample consists of employees who are directly involved in the financial reporting process. Data was collected through questionnaires and analyzed using regression methods to test the relationship between these variables. Human resource competence has a positive and significant effect on improving the Quality of Financial Statement Information at the Brebes Regency Religious Court office by 66.5%. The implementation of SAKTI had a positive and significant effect on improving the quality of financial statement information by 17.5%. Internal Control had a positive and significant effect on improving the Quality of Financial Statement Information by 14.0%. HR competence, SAKTI implementation, and Internal Control simultaneously affect the improvement of the quality of financial statement information at the Brebes Regency Religious Court office. The variables of HR competence, SAKTI implementation, and internal control contributed 66.4% to the quality of financial statement information at the Brebes Regency Religious Court office, while the remaining 33,760% were influenced by variables that were not studied.
PENGARUH KUALITAS PRODUK DAN HARGA TERHADAP VOLUME PENJUALAN IKAN ASIN PADA MASA “COVID 19” DI KECAMATAN LOSARI Umama Sari; Hendri Sucipto; Yenny Ernitawati
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 1 No. 3 (2022): September : Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v1i3.521

Abstract

This study aims to analyze the effect of product quality and price on the sales volume of salted fish in the Aulia Putri company, Kecipir Village, Losari District, Brebes Regency. The population in this study was salted fish resellers at Aulia Putri Company. The sample in this study was 65 respondents. Data collection is carried out by distributing questionnaires or questionnaires to salted fish resellers at aulia putri company. This study used multiple linear regression analysis tools. The hypothesis was tested with the t test and the F test. Test results showed that (1) the quality of the product had a positive and significant effect on the sales volume of salted fish partially with a calculated t value result of 3.752 > t table 1.668; (2) the price has a positive and significant effect and is significant to the sales volume of salted fish partially with a calculated t value result of 3,488 > t table 1,668; (3) product quality and price simultaneously positively affect the sales volume of salted fish in aulia putri company with F count 7,091 > F table 3.14 with a significant level of 0.000 < 0.05.
Pengaruh Kualitas Pelayanan PDAM, Tarif PDAM dan Tempat Pembayaran PDAM terhadap Penerimaan Pembayaraan PDAM Indah Lestari; Dumadi Dumadi; Yenny Ernitawati
Jurnal Visi Manajemen Vol. 11 No. 1 (2025): Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v11i1.491

Abstract

This study aims to find out and test the influence of PDAM service quality, PDAM tariff and PDAM payment place on PDAM payment receipts. This research was conducted with a quantitative approach. The type of data in the form is primary data with questionnaires. The study population is PDAM customers in Brebes Regency. The determination of the number of samples in this study with the Slovin formula obtained 98 responses. The respondents' answer data was tested with validity and reliability tests. It is then tested with a classical assumption test. The data analysis technique was carried out by multiple regression test The results of the study showed that the quality of PDAM services partially affected the receipt of PDAM payments obtained a sig value = 0.000 < 0.05. Partially, the PDAM tariff affects the receipt of PDAM payments, obtaining a sig value = 0.000 < 0.05. Partially, the place where PDAM payments affect the receipt of PDAM payments obtained a sig value = 0.001 < 0.05. Simultaneously, the quality of PDAM services, PDAM tariffs and PDAM payment places affect PDAM payment receipts.
Edukasi Pembuatan Laporan Keuangan Sederhana Berbasis Microsoft Excel Untuk Guru dan Tenaga Pendidik Sekolah Dasar Prawitasari, Dian; Setiawan, Aries; Oktoriza, Linda Ayu; Mertha Agung Durya, Ngurah Pandji; Setiawanta, Yulita; Prayitno, Agus; Ernitawati, Yenny; Widyatmoko, Karis
ABDIMASKU : JURNAL PENGABDIAN MASYARAKAT Vol 8, No 2 (2025): MEI 2025
Publisher : LPPM UNIVERSITAS DIAN NUSWANTORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62411/ja.v8i2.3022

Abstract

Sekolah dasar merupakan instansi pendidikan dasar yang harus ditempuh sebelum melanjutkan jenjang pendidikan yang lebih tinggi. Peran guru selain sebagai sentra pengetahuan untuk siswa, guru dan tenaga pendidik perlu memiliki pengetahuan dalam mengelola sumber daya yang dimiliki oleh sekolah, yang meliputi pembuatan laporan keuangan. Beberapa sekolah dasar yang berada di wilayah Kendal, pengelolaan keuangannya masih menggunakan cara manual. Salah satu aplikasi yang mampu dijadikan alternatif pengelolaan laporan keuangan adalah Microsoft excel, di dalamnya memuat semua rumus yang dapat digunakan untuk menyusun laporan keuangan. Edukasi pembuatan laporan keuangan untuk guru dan tenaga Pendidikan dilakukan dengan tujuan untuk meningkatkan kemampuan mereka dalam menyusun laporan keuangan secara simple dan mudah. Hasil akhir yang diperoleh dari pelatihan ini adalah Guru dan tenaga mampu menyusun beberapa laporan keuangan (jurnal, laporan pendapatan, laporan beban dan laporan rugi laba) secara mandiri melalui microsoft excel serta mampu mengimplementasikan fungsi-fungsi microsoft excel yang ada didalamnya untuk permasalahan laporan keuangan yang lain.
Analisa Profile Matching Untuk Deccision Support System Pemilihan Staf Divisi Keuangan Perguruan Tinggi Prawitasari, Dian; Setiawan, Aries; Ichwan Setiarso, Ichwan; Widjajanto, Budi; Setiawanta, Yulita; Pandji Mertha Agung Durya, Ngurah; Ernitawati, Yenny; Kusumaningrum, Lely Kusumaningrum
Jurnal Transformatika Vol. 23 No. 1 (2025): July 2025
Publisher : Jurusan Teknologi Informasi Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/transformatika.v23i1.12347

Abstract

Beberapa permasalahan terkait divisi keuangan diantaranya terkait keterlambatan pembuatan laporan yang disebabkan inputan data yang tidak uptodat, kurangnya kompetensi pembuatan laporan keuanga, pelayanan pembayaran mahasiswa yang belum maksimal dikarenakan staf yang kurang menguasai permasalahan pembayaran mahasiswa, kurangnya kerjasama antar staf yang mengakibatkan sebuah proses pekerjaan menjadi terhambat dan kompetensi staf yang kurang sesuai dengan pekerjaan. Staf divisi keuangan perlu  memenuhi beberapa standar kualitas yang meliputi relevansi program studi dengan sub bagian dalam divisi keuangan, reputasi karir, minat, tipe kepribadian,  kecermatan dan  kepercayaan. Perlu dilakukan pemilihan secara obyektif dengan metode profile matching untuk menghasilkan  staf yang berkompeten. Hasil pengukuran sebesar 0,89% yang menunjukkan bahwa metode ini mampu memberikan dukungan dalam proses pemilihan staf divisi keuangan  
Pengaruh Harga, Kualitas Produk Dan Citra Merek Terhadap Keputusan Pembelian Produk Kosmetik (Studi Kasus Pengguna Produk Kosmetik Wardah, Emina, Viva Di Kelurahan Pasarbatang Brebes) Amaliah Amaliah; Yenny Ernitawati; Dwi Harini
Jurnal Manajemen Riset Inovasi Vol. 1 No. 4 (2023): Oktober : Jurnal Manajemen Riset Inovasi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/mri.v1i4.1872

Abstract

This research is about the influence of price, product quality and brand image on purchasing decisions for cosmetic products. The aim of this research is to determine and analyze the influence of price, product quality and brand image on purchasing decisions for cosmetic products. The urgency of this research is seen from consumers who determine purchasing decisions. The population in this study was Pasarbatang Subdistrict with 100 respondents using the Solvin formula. The technique used in sampling is non-probability sampling with a purposive sampling method. This type of research is quantitative. The data collection method uses questionnaires. The results of the research can be concluded that price wardah partially does not have a significant effect on purchasing decisions, product quality has a significant effect on purchasing decisions and brand image has a significant effect on purchasing decisions. For the Emina brand, price has no significant effect on purchasing decisions, product quality has a significant effect on purchasing decisions and brand image has a positive effect on purchasing decisions. Meanwhile, for the Viva brand, price does not have a significant effect on purchasing decisions, product quality has a significant effect on purchasing decisions and brand image has an influence on purchasing decisions. Meanwhile, in simultaneous testing the three brands had a significant effect. The suggestion in this research is that Wardah, Emina and Viva companies should always pay attention to product prices before marketing their products.
PENGARUH KUALITAS PRODUK DAN HARGA TERHADAP VOLUME PENJUALAN IKAN ASIN PADA MASA “COVID 19” DI KECAMATAN LOSARI Umama Sari; Hendri Sucipto; Yenny Ernitawati
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 1 No. 3 (2022): September : Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v1i3.521

Abstract

This study aims to analyze the effect of product quality and price on the sales volume of salted fish in the Aulia Putri company, Kecipir Village, Losari District, Brebes Regency. The population in this study was salted fish resellers at Aulia Putri Company. The sample in this study was 65 respondents. Data collection is carried out by distributing questionnaires or questionnaires to salted fish resellers at aulia putri company. This study used multiple linear regression analysis tools. The hypothesis was tested with the t test and the F test. Test results showed that (1) the quality of the product had a positive and significant effect on the sales volume of salted fish partially with a calculated t value result of 3.752 > t table 1.668; (2) the price has a positive and significant effect and is significant to the sales volume of salted fish partially with a calculated t value result of 3,488 > t table 1,668; (3) product quality and price simultaneously positively affect the sales volume of salted fish in aulia putri company with F count 7,091 > F table 3.14 with a significant level of 0.000 < 0.05.
Analysis of Price, Product Quality and Location on Purchasing Decisions (Case Study at D'Top Chicken & Burger, Responsibility Branch) Barkah, Dwi Ariyanti; Dewi Mulyani, Indah; Ernitawati, Yenny; Afridah, Nur
Indikator: Jurnal Ilmiah Manajemen dan Bisnis Vol 8, No 1 (2024)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/indikator.v8i1.23036

Abstract

D'Top Chicken & Burger is a franchise business operating in the fast food sector that sells processed food products. Made from fried chicken, it can be combined with other menus. This study aims to analyze the effect of price, product quality and location on purchasing decisions and what factors influence purchasing decisions at D'Top Chicken & Burger, Keuntungan Branch. The approach used in this research is a quantitative approach. Data collection techniques were carried out using observation, interviews, questionnaires, documentation and literature study. The sample determination technique used nonprobability sampling, with incidental sampling, obtaining 100 respondents. The statistical analysis techniques of this research include validity test, reliability test, classic assumption test, t test, F test, coefficient of determination (R2), and multiple linear regression analysis with the help of SPSS. The results in this study show that price has a positive and significant effect on purchasing decisions, product quality has a positive and significant effect on purchasing decisions, location has a negative and insignificant effect on purchasing decisions. D'Top Chicken & Burger, Kenggungan Branch, pays more attention to places of business such as expanding parking lots and supporting infrastructure to create a sense of comfort.
Pengaruh Pemahaman Akuntansi, Tingkat Pendidikan, Pengalaman Kerja dan Ukuran Usaha Terhadap Kualitas Laporan Keuangan (Studi Empiris pada UMKM di Kabupaten Brebes) Prayoga, Aldi; Wulandari, Hilda Kumala; Dumadi, Dumadi; Ernitawati, Yenny
Jurnal Kewarganegaraan Vol 6 No 3 (2022): October 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v6i3.3956

Abstract

AbstrakPenelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh Pemahaman Akuntansi, Tingkat Pendidikan, Pengalaman Kerja dan Ukuran Usaha Terhadap Kualitas Laporan Keuangan Pada UMKM Di Wilayah Kabupaten Brebes. Penelitian ini merupakan penelitian kuantitatif menggunakan data primer dengan menyebar kuisioner. Sampel penelitian ini yaitu 110 UMKM di Kabupaten Brebes. Uji instrument penelitian menggunakan uji validitas dan reliabilitas. Hasil uji validitas pernyataan terbukti valid, Hasil uji reliabilitas menyatakan bahwa kuesioner reliabel. Uji hipotesis menggunakan uji regresi linier berganda dengan didahului uji normalitas, uji multikolinearitas dan uji heteroskedastisitas. Selanjutnya uji hipotesis di lakukan dengan menggunakan uji parsial (Uji t), uji simultan (Uji F) dan Uji Koefisien Determinasi (R). Hasil penelitian ini menunjukkan bahwa (1) Terdapat pengaruh yang positif Pemahaman Akuntansi terhadap Kualitas laporan Keuangan UMKM. (2) Terdapat pengaruh yang positif Tingkat Pendidikan terhadap Kualitas laporan Keuangan UMKM. (3) Tidak Terdapat pengaruh yang positif Pengalaman Kerja terhadap Kualitas laporan Keuangan UMKM. (4) Terdapat pengaruh yang positif Ukuran Usaha terhadap Kualitas laporan Keuangan UMKM. (5) Terdapat pengaruh secara bersama-sama, Pemahaman Akuntansi, Tingkat Pendidikan, Pengalaman kerja dan Ukuran usaha terhadap Kualitas Laporan Keuangan pada UMKM.Kata Kunci: Pemahaman akuntani, Tingkat Pendidikan, Pengalaman Kerja, Ukuran usaha dan Kualitas Laporan keuangan UMKM. AbstractThis study aims to analyze and determine the effect of Accounting Understanding, Education Level, Work Experience and Business Size on the Quality of Financial Reports in UMKM in Brebes Regency. This research is a quantitative study using primary data by distributing questionnaires. The sample of this research is 110 UMKM in Brebes Regency. The research instrument test uses validity and reliability tests. The results of the validity test of the statement proved valid. The results of the reliability test stated that the questionnaire was reliable. Hypothesis test using multiple linear regression test preceded by normality test, multicollinearity test and heteroscedasticity test. Furthermore, hypothesis testing is carried out using a partial test (t test), simultaneous test (F test) and the Coefficient of Determination Test (R). The results of this study indicate that (1) There is a positive effect of Accounting Understanding on the Quality of UMKM Financial Reports. (2) There is a positive effect of Education Level on the Quality of UMKM Financial Reports. (3) There is no positive effect of Work Experience on the Quality of UMKM Financial Reports. (4) There is a positive effect of Business Size on the Quality of UMKM Financial Reports. (5) There is a joint influence, Accounting Understanding, Education Level, Work Experience and Business Size on the Quality of Financial Reports in UMKMKeywords: Accounting understanding, education level, work experience, business size and quality of UMKM financial reports.
Co-Authors Afridah, Nur Agus Prayitno Aldi Prayoga Alfia Indriyanti Amaliah Amaliah Amelia Sholeha Andi Yulianto Anesa Sintya Wati Anggi Ayu Saputra Anggih Anggih Anisa Sains Kharisma Annisa, Nurni Asep Saeful Alam Asih Setyaningsih Barkah, Dwi Ariyanti Budi Widjajanto Casroni, Casroni Desi Lita Aryani Dewi Mulyani, Indah Dhina Nur Farida Dhita Putri Aprilia Didi Pangestu Didi Pangestu Dumadi Dumadi Dumadi Dumadi Dumadi, Dumadi DWI HARINI Dwindariswari Roro Agustien Erika Oktavia Fajar Nur Iman Fora Susanti Fuji Asih Gian Fitralisma Hendri Sucipto Hilda Kumala wulandari Hilda Kumala Wulandari Hilda Kumala Wulandari Hilda Kumala Wulandari Ichwan Setiarso, Ichwan Ika Novita Ardelia Ikhwan, Syariefful Indah Dewi Mulyani Indah Dewi Mulyani Indah Lestari Indriyani, Azizah Irna Roseniati Karis Widyatmoko Kholifah, Ismi Nur Kuntoro, Muhammad Kusumaningrum, Lely Kusumaningrum M. Badrun Zaman Maftuhin Maftuhin Maftukhin Maftukhin Maftukhin Maftukhin Maftukhin Maftukhin Ma’rifatul Indra Oktaviani Melly Pitria Indriani Mertha Agung Durya, Ngurah Pandji Muhammad Badrun Zaman Mukson Mukson Mukson Naela Rizqiyatun Khasanah Nasiruddin Nasiruddin Nasiruddin, Nasiruddin Navira Nur Hannisa Nitasari Eka Puspita Ningrum Noviana Dewi Nur Afridah Nurni Annisa Nurul Izzati Nurul Izzati Nurul Izzati Oktoriza, Linda Ayu Otong Saeful Bachri Pandji Mertha Agung Durya, Ngurah Prawitasari, Dian Prayoga, Aldi Rahayu Rahayu Rahmat Gernowo Riono, Slamet Bambang Roni Roni Roni Roni Roni Roni Safira Utami Sasti Wulandari Setiawan, Aries Siti Khopipah Siti Musdalifah Siti Sarah Suci Alfiani Susi Sunanti TITI RAHMAWATI Turidah Turidah Tuti Alawiyah Umama Sari Windy Girmaliya Wulandari, Hilda Kumala Yanah, Nur Sopi Yanti, Sita Dwi Yulita Setiawanta Yuni Tri Rahayu