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All Journal JURNAL PENGABDIAN KEPADA MASYARAKAT The Asia Pacific Journal Of Management Studies Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) STLISTIKA: Jurnal Bahasa, Sastra, dan Pengajarannya
Susana Dewi
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Peningkatan Memahami Teks Cerita Siswa Menggunakan Metode PQ4R Susana Dewi; Muhammad Saihu
STILISTIKA: Jurnal Bahasa, Sastra, dan Pengajarannya Vol 4 No 1 (2019): Stilistika: Jurnal Bahasa, Sastra, dan Pengajarannya
Publisher : STKIP PGRI Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (547.406 KB) | DOI: 10.33654/sti.v4i1.974

Abstract

Pelaksanaan pembelajaran membaca wacana, Siswa sulit memahami Teks Cerita Inspiratif dengan menjawab pertanyaan bacaan yang isinya memuat garis besar isi bacaan.Alternatif untuk memecahkan permasalahan ini dipilih metode yang sesuai yaitu Metode PQ4R. Dengan metode ini siswa dapat meningkatkan kemampuan memahami Teks Cerita Inspiratif .Tujuan dari penelitian ini adalah “untuk mengetahui Peningkatan Kemampuan Memahami Teks Cerita Inspiratif Dengan Metode PQ4R siswa IX-C SMP Negeri 1 Martapura Kabupaten Banjar Semester Genap tahun pelajaran 2018/2019”. hasil penelitian dapat disimpulkan hal hal berikut : Peningkatan kemampuan memahami Teks Cerita Inspiratif dapat dilihat dari Hasil pengamatan aktivitas meningkat dari siklus I ke siklus II. Komponen yang berkualifikasi cukup pada siklus sbeelumnya meningkat menjadi kualifikasi cukup baik, begitu juga dari kualifikasi cukup baik menjadi baik.Hasil kemampuan siswa menyelesaikan LKS meningkat dari siklus I ke siklus II. Hasil rata-rata tes pemahaman terhadap Teks Cerita Inspiratif meningkat dari 14,08 dari siklus I ke siklus II (dari 70,31 menjadi 84,38). Ketuntasan belajar sebagai indikator peningatan pemahaman Teks Cerita Inspiratif secara klasikal juga meningkat 31,04% dari siklus I ke siklus II (dari 59,28 menjadi 90,32%)
PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), DAN MARKET SHARE TERHADAP RETURN ON EQUITY (ROE) PADA PERUSAHAAN SEKTOR INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2018-2022 Herlina, Herlina; Susana Dewi
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 11 No 2 (2023)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v11i2.1038

Abstract

Return On Equity (ROE) has the ability to measure an entity's profit, of course the entity owner will pay more attention to ROE. The relationship between Current Ratio, Debt to Equity Ratio and Market Share on ROE is an interesting phenomenon to study. This research aims to determine the influence of the Current Ratio, Debt to Equity Ratio and Market Share both partially and simultaneously on ROE. The research method uses a quantitative/statistical study approach, testing data with the SPSS 26 for Windows program. The population of this research is all industrial companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sample was determined using a purposive sampling technique and 18 companies or 90 research data were obtained. The research results show that partially the Current Ratio has no effect on ROE, DER has an effect on ROE. Market Share influences ROE. Simultaneously, Current Ratio, Debt to Equity Ratio and Market Share influence ROE
PENGARUH UKURAN PERUSAHAAN DAN KOMPLEKSITAS PERUSAHAAN TERHADAP FEE AUDIT PADA PERUSAHAAN SEKTOR KONSUMEN PRIMER Lisna Irmawati; Paniran; Susana Dewi
The Asia Pacific Journal Of Management Studies Vol 11 No 2 (2024)
Publisher : Universitas La Tansa Mashiro

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Abstract

Fee Audit can cause things that are the occurrence of audit fee rate wars between fellow public accounting firms which can damage the independence of external auditors as capable and professional in their fields. Fee Audit aims to determine the factors that influence the determination of Audit Fees and the rates set by the company. This study aims to test and analyze the effect of company size, company complexity on audit fees in primary consumer sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The method used in this research is to use quantitative methods. The population in this study used 20 primary consumer sector companies listed on the Indonesia Stock Exchange in 2017-2021. And using purposive sampling technique. The analysis technique used is multiple linear regression analysis techniques using the SPSS V.25 program. The results showed that for the t test there was an influence between company complexity on Audit Fees partially, while the Company Size variable partially had no effect on Audit Fees. As for the F test, there is a significant effect between company size, company complexity, and audit fees simultaneously.
PENGARUH FINANCIAL DISTRESS, AUDIT DELAY DAN OPINI AUDITOR TERHADAP AUDITOR SWITCHING Susana Dewi; Farhan Fadilah; Edi Sutanto
The Asia Pacific Journal Of Management Studies Vol 11 No 1 (2024)
Publisher : Universitas La Tansa Mashiro

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Abstract

This study aims to determine whether financial distress, audit delay, and audit opinion significantly affect partial and simultaneous auditor switching in transportation and logistiks sector companies listed on the Indonesia Stock Exchange in 2018-2022. The data in this study uses secondary data in the form of audited financial reports obtained through the Indonesia Stock Exchange website www.idx.co.id, and the sampling technique uses purposive sampling to produce a total sample of 12 companies. For data analysis techniques using, descriptive statistical analysis, logistik regression model feasibility test, logistik regression model analysis, and hypothesis testing. The results showed that audit delay partially has a significant effect on auditor switching, while financial distress and audit opinion partially have no significant effect on auditor switching. In addition, the results show that simultaneously financial distress, audit delay, and audit opinion affect auditor switching.
PENGARUH LIKUIDITAS, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Irfan Saepullah; Paniran; Susana Dewi
The Asia Pacific Journal Of Management Studies Vol 10 No 2 (2023)
Publisher : Universitas La Tansa Mashiro

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Abstract

Going concern audit opinion is the level of viability of a company which means that the company is considered able to survive in its business activities in the long term and will not be liquidated in the short term. This study aims to examine the Effect of Liquidity (Quick Ratio), Company Size and Profitability (Return On Assets) on Going Concern Audit Opinions in Manufacturing Companies in the Consumer Goods Industry Sector for the 2017-2021 Period. This research method uses quantitative methods, the samples used in this study are all consumer goods industrial sector companies listed on the IDX The results of this study indicate that liquidity (Quick Ratio) has a significant effect on Going Concern Audit Opinion, company size has no effect on Going Concern Audit Opinion and Profitability (return on assets) has no significant effect on Going Concern Audit Opinion. The termination coefficient shows a value of 21.7% which means that the Going Concern Audit Opinion can be influenced by the variables of Liquidity (QR), Company Size (LN = Total Assets) and Profitability (ROA). And the remaining 78.3% is influenced by other variables.
Pendampingan Penyusunan Laporan Keuangan pada Badan Usaha Milik Desa (BUMDES) “Lapangan Futsal” Desa Kolelet Wetan. Susana Dewi; Dodi Iwan Sumarno; Maesaroh; Sri Juminawati; Sri Intan Purnama; Wahyu Hari Prihantono; Firmansyah; Herlina
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 15 No 2 (2025): Desember 2025
Publisher : LPPM UNINUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30999/jpkm.v15i2.3866

Abstract

Badan Usaha Milik Desa (BUMDes) belum sepenuhnya memahami laporan keuangan yang memuat informasi tentang akibat dari transaksi-transaksi keuangan yang dilakukan suatu perusahaan atau badan usaha yang mencatat seluruh perubahan kegiatan usaha, seperti: perubahan aset yang dimiliki, pengeluaran, pemasukan, serta tanggal-tanggal terjadinya perubahan transaksi keuangan. Tujuan dari kegiatan ini membantu pengelola BUMDes dalam penyusunan laporan keuangan selama kegiatan pendampingan sebagai acuan pengelola BUMDes dalam menyusun laporan keuangan kedepannya sesuai dengan ilmu akuntansi. Metode pelaksanaan pendampingan penyusunan laporan keuangan dilakukan secara tatap muka, interview, diskusi, menyelesaikan permasalahan yang ada dan simulasi memberikan pengajaran tentang cara menyusun laporan dengan cara yang mudah dipahami oleh pengelola BUMDes Rizki. Kegiatan pembinaan penyusunan laporan keuangan kepada pengelola BUMDes dibutuhkan waktu yang cukup lama, dikarenakan pengalola yang tidak memiliki latar belakang pendidikan akuntansi, perlu latihan secara terus menerus berdasarkan siklus akuntansi, agar pemahaman tentang akuntansinya semakin matang dan pengerjaannya sistematis. Pengelola perlu melakukan pencatatan jurnal secara sistematis dan menyusun laporan keuangan setiap periode, guna mengetahui perkembangan keuangan badan usaha. Dari hasil pendampingan ini pengelola mengerti mengenai pencatatan pengeluaran kas dan penerimaan pendapatan serta membuat laporan neraca dan laporan laba rugi. Selain itu BUMDes Rizki menerima pembelajaran terkait laporan perubahan modal dan laporan arus kas. Setelah badan usaha memahami pembuatan laporan neraca dan laporan laba rugi diharapkan jika ingin memperoleh bantuan kredit untuk UMKM, BUMDes ini sudah bisa membuat laporan keuangan sederhana.
Co-Authors Dodi Iwan Sumarno Edi Sutanto Farhan Fadilah Firmansyah Herlina Herlina Herlina Irfan Saepullah Lisna Irmawati Maesaroh Muhammad Saihu Paniran Paniran Paniran Sri Intan Purnama Sri Juminawati Wahyu Hari Prihantono