Article Per Year (5 Year)
p-Index From 2020 - 2025
0.882
P-Index
This Author published in this journals
All Journal Jurnal EMT KITA Jurnal Riset Akuntansi Politala Jurnal Ekuilnomi
Aida Wijaya
Universitas Widyatama
Economics, Econometrics & Finance

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Analisis Persepsi Peternak Indonesia Menuju Usaha Peternakan Berkelanjutan melalui Korporatisasi Peternak Eriana Kartadjumena; Aida Wijaya; Andina Nur Fathonah; Erly Sherlita; Apriwandi; Debbie Christine
Jurnal EMT KITA Vol 6 No 2 (2022): JULY-DECEMBER 2022
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v6i2.696

Abstract

The commitment of the Government of Indonesia in developing the livestock sector that focuses on business management that is environmentally friendly, pays attention to social conditions and is carried out with good governance needs to be supported by all stakeholders. One of them is the readiness and understanding of farmers in Indonesia to develop sustainable businesses through the corporatization of farmers that focuses on environmental, social and governance activities. This study aims to determine the perception of Indonesian farmers in developing sustainable livestock business through breeder corporatization that focuses on environmental, social and governance activities. The study was conducted on 49 respondents from Indonesian farmers through distributing questionnaires in the form of statements of understanding on environmental, social and governance issues towards sustainable livestock business through livestock corporatization. The results of this study indicate that Indonesian farmers have relatively understood sustainable activities that focus on environmental, social and governance issues. In addition, farmers through cooperatives as a form of breeder corporatization are relatively ready to implement, anticipate impacts and understand the control of sustainable livestock activities. However, farmers' understanding is still limited regarding the extent to which cooperatives are obligated to implement sustainability activities. Therefore, intensive socialization is still needed to get support from all levels of society in implementing sustainability activities in Indonesia.
Analisis Penganggaran Modal pada Usaha Mikro Kecil dan Menengah (UMKM) di Kabupaten Bandung Barat Debbie Christine; Apriwandi; Andina Nur Fathonah; Erly Sherlita; Aida Wijaya; Eriana Kartadjumena
Jurnal EMT KITA Vol 7 No 1 (2023): JANUARY 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i1.829

Abstract

This study aims to analyze the practice of capital budgeting in Micro, Small and Medium Enterprises (MSMEs) in West Bandung Regency. This research was conducted because in carrying out their activities, MSME actors often experience limited capital. Therefore, it is necessary to make the right project decision. Capital budgeting is seen as an important thing done by business actors in making project decisions. This study adopts an exploratory and qualitative approach in measuring capital budgeting practices in MSMEs. Data collection techniques used observation, interviews and documentation. The results show that the practice of capital budgeting decisions is not fully applicable to MSMEs. This can be seen from project activities, planning activities and methods of assessing capital budgeting for SMEs.
Persepsi atas Rekonstruksi Penilaian Aset Biologis (IAS 41 Akuntansi Peternakan) Pada Peternak Indonesia Apriwandi; Debbie Christine; Eriana Kertadjumena; Erly Sherlita; Andhina Nur Fathonah; Aida Wijaya
Jurnal Ekuilnomi Vol. 5 No. 1 (2023): Jurnal Ekuilnomi Vol 5 No 1 Mei 2023
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.914 KB) | DOI: 10.36985/ekuilnomi.v5i1.531

Abstract

Perdebatan penerapan IAS 41 akuntansi peternakan yang memaksa peralihan dari biaya historis (HC) ke prinsip nilai wajar (FV) berkaitan dengan instrumen keuangan yang mensyaratkan penilaian yang adil untuk aset biologis membawanya ke domain pertanian - peternakan. Penelitian eksperimen ini melakukan studi empiris dengan sampel peternakan Indonesia menilai aset biologis HC dan sampel menerapkan FV, menemukan perbedaan yang signifikan antara kedua metode penilaian untuk menilai arus kas masa depan dan pengambilan keputusan para peternak. Namun, sebagian besar pengujian mengungkapkan lebih banyak persepsi penerapan HC dan mencermintkan ketidaksiapan para peternak menerapakan IAS 41 penilaian FV. Penilaian wajar aset biologis, yang tidak dijelaskan oleh perbedaan volatilitas laba dan profitabilitas. Penelitian ini membuktikan adanya praktik akuntansi HC yang tidak tepat untuk aset biologis di bidang peternakan, yang menunjukkan kandungan informasi dari metode penilaian ini di unit usaha kecil utama yang ada di sektor peternakan di Indonesia
PENGARUH ARUS KAS OPERASIONAL DAN TOTAL ASET TERHADAP ROE DI CV GLOBAL PERMATA SINERGI PERIODE 2019-2021 Winda Fauziah; Aida Wijaya
Jurnal Riset Akuntansi Politala Vol 6 No 1 (2023): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v6i1.155

Abstract

In March 2020, the Covid-19 pandemic that hit Indonesia resulted in many business activities dropping, including the company CV Global Permata Sinergi. Based on the financial statements, especially operational cash flow, there was a drastic decline, which was down almost 75% from the previous year. However, in 2021, cash flow will increase again, even though the pandemic condition has not ended. Apart from operational cash flow, this study also examines total assets to see whether the size of assets affects the company's income, which is proxied by ROE. This study is conducted based on financial reports taken from 2019 to 2021 at CV Global Permata Sinergi, in which a sample of 36 data was selected. The results of this study indicate that operational cash flow and total assets have a significant positive effect on the return on equity at CV Global Permata Sinergi.
Persepsi Atas Rekonstruksi Penilaian Aset Biologis (IAS 41 Akuntansi Peternakan) Pada Peternak Indonesia Apriwandi; Debbie Christine; Eriana Kertadjumena; Erly Sherlita; Andhina Nur Fathonah; Aida Wijaya
Jurnal Ekuilnomi Vol. 5 No. 1 (2023): Ekuilnomi Vol 5(1) Mei 2023
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/m6e6qy21

Abstract

Perdebatan penerapan IAS 41 akuntansi peternakan yang memaksa peralihan dari biaya historis (HC) ke prinsip nilai wajar (FV) berkaitan dengan instrumen keuangan yang mensyaratkan penilaian yang adil untuk aset biologis membawanya ke domain pertanian - peternakan. Penelitian eksperimen ini melakukan studi empiris dengan sampel peternakan Indonesia menilai aset biologis HC dan sampel menerapkan FV, menemukan perbedaan yang signifikan antara kedua metode penilaian untuk menilai arus kas masa depan dan pengambilan keputusan para peternak. Namun, sebagian besar pengujian mengungkapkan lebih banyak persepsi penerapan HC dan mencermintkan ketidaksiapan para peternak menerapakan IAS 41 penilaian FV. Penilaian wajar aset biologis, yang tidak dijelaskan oleh perbedaan volatilitas laba dan profitabilitas. Penelitian ini membuktikan adanya praktik akuntansi HC yang tidak tepat untuk aset biologis di bidang peternakan, yang menunjukkan kandungan informasi dari metode penilaian ini di unit usaha kecil utama yang ada di sektor peternakan di Indonesia
Co-Authors Andhina Nur Fathonah Andhina Nur Fathonah Andina Nur Fathonah Apriwandi Debbie Christine Eriana Kartadjumena Eriana Kertadjumena Eriana Kertadjumena Erly Sherlita Winda Fauziah