Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat
Yuni Pristiwati Noer Widianingsih
STIE Swastamandiri
Religion Humanities Economics, Econometrics & Finance Social Sciences Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
PENDAMPINGAN MANAJEMEN PRODUKSI DAN PASCA PANEN KELOMPOK USAHA PESANTREN MAHASISWA TANWIRUL FIKR Amru Sukmajati; Tulus Prijanto; Yuni Pristiwati; Slamet Santosa; Estiningtyastuti Estiningtyastuti; Abu Bakar Akbar
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 3, No 2 (2021): BUDIMAS : VOL. 03 NO. 02, 2021
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v3i2.3020

Abstract

Penguatan pesantren sebagai institusi social adalah dengan memberdayakan para santrinya. Dari potensi yang dimiliki pesantren Tanwirul Fikr, LPPM STIE Swasta Mandiri Surakarta melakukan pendampingan dalam kegiatan kelompok usaha pesantren. Pendampingan diberikan dari sisi manajemen, akuntansi, dan hukum bisnis. Dari sisi manajemen diberikan materi berupa strategi produksi dan penjualan. Materi yang diberikan dari sisi akuntansi adalah tentang pencatatan laporan keuangan. Sedangkan hukum bisnis mamberikan arahan tentang system pengelolaan bisnis yang tepat untuk dilakukan di pesantren. Jenis usaha yang dilakukan adalah budidaya lele terpadu yang sudah dirintis oleh pesantren namun belum optimal. Hasil dari pendampingan memberikan solusi tentang penerapan manajemen produksi sampai dengan pasca panennya.
RESTATEMENT OF PT GARUDA INDONESIA’S FINANCIAL STATEMENTS IS CONSERVATIVE? Yuni Pristiwati Noer Widianingsih; Nikke Yusnita Mahardini; Tulus Prijanto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 2 (2022): IJEBAR, VOL. 06 ISSUE 02, JUNE 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i2.5509

Abstract

This research is a case study research at PT Garuda Indonesia Tbk (PT GIAA). The motivation for conducting the research was the existence of PT GIAA's fi-nancial reporting in 2018 which revealed a significant increase in profit which required PT GIAA to restate its financial statements in 2019. The analysis used was descriptive and quantitative analysis. The restatement of the financial state-ments has an impact on changes in reported earnings, namely there are losses, adjustments to accounts also cause some changes in the amounts recognized in the financial statements. On this basis, a quantitative analysis was carried out to determine the level of conservatism in the restatement of PT GIAA's financial statements. Based on accrual conservatism, the company still applies conserva-tism principles but in the restatement period of financial reporting in 2018 the level of conservatism decreased. Based on market conservatism, the market value of the company's shares is lower than its book value, this indicates that the company is aggressive in determining book value. Even the average stock return each year is negative and a sharp decline occurred during the restatement of fi-nancial statements. This indicates that market confidence decreases when the company restatement its financial statements.
ANALYSIS Of CAPITAL ASSET PRICING MODEL ACCORDING TO SHARIAH PRINCIPLE: INDONESIAN EVIDENCE Yuni Pristiwati Noer Widianingsih
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 3, No 03 (2019): IJEBAR, VOL. 03 ISSUE 03, SEPTEMBER 2019
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v3i03.495

Abstract

Capital Asset Pricing Model (CAPM) is one of the estimated return models developed in conventional financial instruments that have different characteristics from Islamic financial instruments. So the CAPM model cannot be directly applied in Islamic financial instruments, so an estimation model is needed, namely the Shariah Compliant Capital Asset Pricing Model (SCAPM). This study aims to produce a SCAPM model that can be applied to estimate returns in Islamic financial instruments. The data used in the test is a list of sharia companies listed on the IDX, sharia company stock prices, Indonesia Sharia Stock Index (ISSI), yield of sukuk and return of Bank Indonesia Certificates (SBI) for the period 2010 - 2018. Testing is done by comparing expected return with the CAPM and SCAPM models. The SCAPM model used is to eliminate the risk free asset factor and replace it with inflation, zakat, and yield of sukuk. The results of the analysis using graphs and the compare mean test show that the results of the expected return with the SCAPM and CAPM models have no difference, so the SCAPM model can be used as an alternative model of return estimation in Islamic Financial Instruments on the IDX.
Co-Authors Abu Bakar Akbar Amru Sukmajati Estiningtyastuti Estiningtyastuti Nikke Yusnita Mahardini Slamet Santosa Tulus Prijanto Tulus Prijanto