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All Journal Jurnal EMT KITA SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Ilmiah Edunomika (JIE) Jurnal Ekuilnomi Komitmen : Jurnal Ilmiah Manajemen
Erly Sherlita
Universitas Widyatama
Agriculture, Biological Sciences & Forestry 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 Medicine & Pharmacology Nursing Public Health Social Sciences Other

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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.
IMPLIKASI RETURN ON ASSETS (ROA), RETURN ON EQUITY (ROE), DAN EARNING PER SHARE (EPS) TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR SUB-SEKTOR ROKOK Erly Sherlita; Dadin Solihin; Marwan Fauzi
Komitmen: Jurnal Ilmiah Manajemen Vol 3, No 2 (2022): KOMITMEN: Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v3i2.23273

Abstract

This study was conducted to test the effect of Return on Asset (ROA), Return on Equity (ROE), and Earning per Share (EPS) on stock prices in cigarette sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2021 period. This research was motivated by several increases in ROA, ROE, and EPS, but was not followed by rising stock prices, as well as research gaps. This research method is in the form of a quantitative method. The research population is cigarette sub-sector manufacturing companies listed on the IDX for the 2015-2021 period totaling 31 company financial statements. This study used the Ordinary Least Square (OLS) analysis method. As a result, ROA, ROE, and EPS simultaneously have a positive and significant effect on the stock price, while partially ROA, and ROE, also do not affect the stock price. In contrast to EPS, it has a positive and significant effect on stock prices. This condition became a novelty for the author to put forward, even though advertisements for the dangers of cigarettes were published in almost every media.
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 LABA KOTOR, LABA OPERASI DAN LABA BERSIH SEBAGAI PREDIKTOR ALIRAN KAS MASA DATANG Indah Febriani; Erly Sherlita
Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Vol 8 No 2 (2022): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jabe.vol8.iss2.2022.1032

Abstract

This study aims to provide empirical evidence regarding the effect of gross profit, operating profit, and net income on the prediction of future cash flows. This study used quantitative descriptive research method. The sample of this research includes 15 transportation and logistics sector companies listed on the Indonesia Stock Exchange in 2017-2020. The sampling technique used was purposive sampling method. IBM SPSS statistics 25 was used to analyze the data. The results show that gross profit has an effect on prediction of future cash flows, operating profit has an effect on prediction of future cash flows, net income has no effect on prediction of future cash flows, and simultaneously, gross profit, operating profit, and net income have an effect on prediction of future cash flows in transportation and logistics sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period..
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
Pengaruh Corporate Governance terhadap Kualitas Sustainability Report Erly Sherlita; Ignatius Oki Dewa Brata; R. Achmad Drajat Aji Sujai
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.14010

Abstract

This research concerns about the influence of corporate governance on the quality of sustainability reports. In this study, the samples consist of companies included in Kompas 100 over the 2020–2022 timeframe. Based on the research findings, it can be concluded that the quality of Sustainability Reports is negatively impacted by Non-Executive Directors and the Corporate Responsibility Committee, but not negatively impacted by Independent Non-Executive Directors.
Peningkatan pemberdayaan UKM melalui motivasi, pemasaran online dan peningkatan daya saing produk di Desa Cisontrol Kabupaten Ciamis Bunga Indah Bayunitri; Ignatius Oki Dewa Brata; Erly Sherlita; Roosaleh Laksono; Eriana Kartadjumena
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 5 (2025): September
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i5.33919

Abstract

Abstrak Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam perekonomian, namun banyak pelaku masih menghadapi kendala dalam motivasi usaha, pemasaran online, serta pengelolaan keuangan. Permasalahan utama terletak pada praktik akuntansi yang belum optimal, seperti pencatatan aset yang bercampur dengan kepentingan pribadi dan tidak adanya laporan keuangan yang memadai. Kegiatan Pengabdian kepada Masyarakat (PKM) ini dilaksanakan melalui bimbingan teknis penyusunan pembukuan berbasis akuntansi sederhana. Metode pelaksanaan meliputi tahapan perencanaan, pelatihan, serta pendampingan langsung kepada para pelaku UMKM dengan pendekatan partisipatif. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dalam memisahkan keuangan pribadi dan usaha, keterampilan dalam pencatatan transaksi, serta kemampuan menyusun laporan sederhana sesuai standar akuntansi dasar. Diskusi kegiatan menegaskan bahwa pendampingan berkelanjutan dan penerapan disiplin pencatatan menjadi kunci agar UMKM mampu meningkatkan daya saing, mengelola aset lebih profesional, memperluas akses pendanaan, dan mengembangkan bisnis secara berkelanjutan. Kata Kunci: akuntansi sederhana; pembukuan; pengabdian kepada masyarakat; UMKM. Abstract Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the economy, yet many entrepreneurs still face challenges in business motivation, online marketing, and financial management. The main problem lies in the lack of proper accounting practices, such as mixing personal and business assets and the absence of adequate financial reports. This Community Service Program (CSP) was conducted through technical guidance on preparing simple accounting-based bookkeeping. The method consisted of planning, training, and direct assistance to MSME participants through a participatory approach. The results indicate improvements in separating personal and business finances, recording daily transactions, and preparing simple financial reports in line with basic accounting standards. The discussion emphasizes that continuous mentoring and disciplined bookkeeping are essential for MSMEs to strengthen competitiveness, manage assets more professionally, expand access to funding, and achieve sustainable business growth. Keywords: bookkeeping; community service; MSMEs; simple accounting.
Bimbingan teknis dan pendampingan pembuatan laporan keuangan pada UMKM di Desa Kopo, Kabupaten Bandung Roosaleh Laksono; Erly Sherlita; Ignatius Oki Dewabrata; Bunga Indah Bayunitri; Eriana Kartadjumena
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 3 (2025): May
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i3.31085

Abstract

Abstrak Peran dan kontribusi UMKM di Indonesia sangat besar dalam menopang pembangunan ekonomi dan penyerapan tenaga kerja. Hal ini dibuktikan dari beberapa hasil penelitian bahwa UMKM dapat menekan jumlah angka pengangguran. Mengingat begitu pentingnya kehadiran UMKM di Indonesia, maka sasaran mitra dalam kesempatan melakukan pengabdian kepada masyarakat yang telah kami laksanakan di desa Kopo kecamatan Kutawaringin KabupatenBandung adalah para UMKM yang tergabung di desa Kopo yang berjumlah 15 orang dari berbagai usaha mereka. Sehingga tujuan pelaksanaan kegiatan kepada masyarakat ini adalah agar  para UMKM di desa kopo dapat membuat laporan keuangan dengan baik dan benar yang sebelumnya pelaku UMKM tersebut belum dapat membuat laporan keuangan di harapkan usaha yang mereka bangun dapat berkembang dan maju dengan adanya bimbingan teknis dan pengarahan yang telah dilakukan dan dapat meningkatkan pengelolaan keuangan mereka. Metoda yang di gunakan dalam pelaksanaan kegiatan PkM ini adalah berupa pelatihan dan pendampingan bimbingan teknis pembuatan laporan keuangan, melakukan diskusi dan tanya jawab serta melakukan evaluasi denga diberikan soal-soal. Selain juga diberikan modul yang berfungsi sebagai pedoman bagi pengurus yang memiliki fungsi manajerial mengembangkan bisnis jasa dan meyusun kebijakan / pedoman / petunjuk pelaksanaan penyusunan laporan keuangan unit usaha desa. Hasil yang telah dicapai dari kegiatan PkM ini adalah para UMKM yang mengikuti pelatihan bimbingan teknis ini telah mampu menguasai bagaimana menyusun laopran keuangan untuk menyediakan informasi untuk pengambilan keputusan, evaluasi usaha, dan kontrol internal. Kata Kunci: pelatihan; pendampingan; laporan keuangan; UMKM Abstract The role and contribution of MSMEs (Micro, Small, and Medium Enterprises) in Indonesia are significant in supporting economic development and employment absorption. This is evidenced by several research findings showing that MSMEs can reduce unemployment rates. Considering the importance of MSMEs in Indonesia, our target partners for this community service activity, which was carried out in Kopo Village, Kutawaringin District, Bandung Regency, were 15 MSME actors from various types of businesses in Kopo Village. The aim of this community engagement activity was to enable MSMEs in Kopo Village to prepare proper and accurate financial reports, as previously many of them were unable to do so. It is expected that with technical guidance and direction provided during the activity, their businesses will grow and improve through enhanced financial management. The method used in this community service activity included training and technical guidance in preparing financial statements, conducting discussions and Q&A sessions, as well as evaluations through exercises. In addition, a module was provided to serve as a guide for administrators with managerial functions in developing service businesses and formulating policies/guidelines/instructions for preparing financial reports for village business units.The outcome of this activity was that the participating MSMEs were able to understand how to prepare financial reports to provide information for decision-making, business evaluation, and internal control. Keywords: training; assistance; financial reports; MSMEs
Co-Authors Aida Wijaya Andhina Nur Fathonah Andhina Nur Fathonah Andina Nur Fathonah Apriwandi Bunga Indah Bayunitri Debbie Christine Eriana Kartadjumena Eriana Kertadjumena Eriana Kertadjumena Ignatius Oki Dewa Brata Ignatius Oki Dewa Brata Ignatius Oki Dewabrata Indah Febriani Laksono T.Y., Roosaleh Marwan Fauzi R. Achmad Drajat Aji Sujai Solihin, Dadin