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All Journal Jurnal STEI Ekonomi Jurnal Akuntansi dan Manajemen PROGRESIF Jurnal Riset Manajemen dan Bisnis Journal of Entrepreneurship and Community Innovations Entrepreneurship and Community Development Research of Islamic Economics (RIE) Taxation and Public Finance
Preztika Ayu Ardheta
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Financial Distress dan Komite Audit Terhadap Manajemen Laba Pada Sektor Pertambangan Maya Mustika; Preztika Ayu Ardheta; Yudhistira Rannu Paembonan
Jurnal Ekonomi Vol 29 No 01 (2020): [Jurnal STEI Ekonomi - JEMI] Vol. 29 No.01 (Juni - 2020)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v29i01.300

Abstract

This study aims to determine the effect of Financial Distress and the Audit Committee on Earnings Management in mining sector companies listed on the Indonesia Stock Exchange (IDX). This study uses an associative research strategy with causality type and the data analysis method used is linear regression analysis of panel data with Eviews 10. The population of this study is all mining sector companies listed on the Indonesia Stock Exchange in 2016-2018. The sample was determined based on the purposive sampling method, so that a sample of 12 companies was obtained. The data collection method uses documentation through the official IDX website www.idx.co.id. Based on the results of linear regression analysis of panel data with a significance level of 5%, the results of this study conclude that: (1) Financial Distress has a significant effect on earnings management, (2) the Audit Committee has no significant effect on earnings management.
Pengaruh Capital Adequacy Ratio, Dana Pihak Ketiga, Non Performing Financing dan Pembiayaan Murabahah Terhadap Profitabilitas Preztika Ayu Ardheta; Helda Rahmi Sina
Jurnal Manajemen Vol 17 No 2 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v17i02.328

Abstract

Penelitian ini bertujuan untuk meneliti apakah terdapat pengaruh dari mekanisme Capital Adequacy Ratio, Dana Pihak Ketiga, Non Performing Financing dan Pembiayaan Murabahah terhadap profitabilitas pada Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan pada peiode 2012-2016 dengan jumlah sampel sebanyak 55 bank Syariah.Teknik pengumpulan data menggunakan metode dokumentasi pada situs resmi perbankan syariah. Hasil penelitian menunjukan capital adequacy ratio dan dana pihak ketiga berpengaruh terhadap profitabilitas, namun non performing financing dan pembiayaan murabahah tidak berpengaruh terhadap profitabilitas. Secara simultan capital adequacy ratio, dana pihak ketiga, non performing financing dan pembiayaan murabahah berpengaruh terhadap profitabilitas.
Digitalisasi UKM: Solusi Menjalankan Bisnis di Era Normal Baru Covid-19 Erna Lovita; Preztika Ayu Ardheta; Gatot Prabantoro; Uun Sunarsih; Dahlifah Dahlifah; Maya Mustika; Nursanita Nasution
PROGRESIF: Jurnal Pengabdian Komunitas Pendidikan Vol 2 No 1 (2022)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta (BPJP - STEI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (633.765 KB) | DOI: 10.36406/progresif.v2i1.552

Abstract

Tujuan pelaksanaan kegiatan pengabdian masyarakat yaitu untuk menjawab kebutuhan para pelaku UMKM di era normal baru Covid-19, yaitu digitalisasi pengelolaan keuangan dan komunikasi bisnis usahanya. Sasaran kegiatan workshop yaitu pelaku UMKM di wilayah kampus STIE Indonesia di Rawamangun, meliputi mahasiswa STIE Indonesia dan masyarakat umum yang memiliki usaha. Metode pelaksanaan kegiatan ini adalah workshop yang diselenggarakan secara online dengan fasilitas Google Meet. Digitalisasi pengelolaan keuangan menggunakan Aplikasi Buku Kas dan Google My Business untuk komunikasi bisnisnya. Sosialisasi memberikan kesadaran kepada pelaku UKM akan pentingnya digitalisasi dalam pengelolaan keuangan dan komunikasi bisnis di era normal baru Covid-19, sehingga dapat meningkatkan kinerja usaha UMKM.
Analysis of Accountability and Transparency in the Management of School Operational Assistance Funds Mita Fatimah Lubis; Rimi Gusliana Mais; Preztika Ayu Ardheta; Ade Mulyati; Fanisyah Maliki
Taxation and Public Finance Vol. 1 No. 2 (2024): JUNE 2024
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v1i2.243

Abstract

This research aims to identify and analyze the application of the principles of accountability and transparency in the management of BOS (School Operational Assistance) funds at SMP Negeri 149 Jakarta. The method used is qualitative descriptive, which describes what happens in a particular situation, field, or area. This research was conducted at SMP Negeri 149 Jakarta, located in Cipinang Besar Selatan, Jatinegara District, East Jakarta City, DKI Jakarta Province. In this study, data was obtained through observation and direct interviews with the Principal, BOS fund operator, teachers, and the School Committee. Data analysis was conducted using data reduction and data presentation. The results and discussion indicate that the application of the principle of accountability in the management of BOS funds at SMP Negeri 149 Jakarta includes the planning of BOS funds, implementation and use of BOS funds, and reporting and accountability of BOS funds. The BOS fund management has been running well and in accordance with the technical regulations for BOS fund management. The application of the principle of transparency in the management of BOS funds at SMP Negeri 149 Jakarta has been carried out, with the involvement of teachers and staff in the BOS management team in determining the budget for school activities and the teaching and learning process. However, the school's website is inactive, so the dissemination of information related to the school has not been well communicated.
Pendapatan daerah dan fiskal stress akibat Covid-19 di Indonesia Juniarti, Juniarti; Noersanti, Lina; Akhmadi, Ali; Mustika, Maya; Ardheta, Preztika Ayu; Hendro, Junaidi
Jurnal Riset Manajemen dan Bisnis Vol 8 No 1 (2023)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/jrmb.v8i1.1038

Abstract

This research project seeks to analyze and gather evidence about regional income and whether the Covid-19 pandemic has caused fiscal stress in all provinces of Indonesia. The data used includes the budgets for all provinces in Indonesia for 2018 and 2019 prior to the pandemic, and for 2020 and 2021 during the pandemic, with a total of 34 provinces included in the study. The sampling method utilized was saturated sampling, while data processing was done through the Wilcoxon Signed Ranks Test with SPSS 26. The findings indicate that there were notable differences in regional income, transfers to regions, and village funds before and during the pandemic, leading to fiscal stress. This component is crucial to regional income, as it directly involves the central government, and thus the pandemic has had a significant impact on the provinces. However, there were no differences in regional original income or other income before and during the pandemic, indicating that there was no fiscal stress.
Analisis likuiditas dan ukuran perusahaan terhadap profitabilitas Yulianto, Eka; Apandi, Aden; Noersanti, Lina; Ardheta, Preztika Ayu; Maliki, Fanisyah
Jurnal Riset Manajemen dan Bisnis Vol 8 No 2 (2023)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/jrmb.v8i2.1076

Abstract

This research aims to determine and analyze the effect of liquidity and company size on profitability. The method used in this research is quantitative causality research, namely research to describe the company's condition, which is carried out with analysis based on the data obtained. The population in this research are companies operating in the food and beverage consumer goods sector listed on the Indonesia Stock Exchange for the 2017-2021 period, totaling 20 companies. The companies used as samples have financial information from the research. Based on the sample criteria, 20 companies operating in the consumer goods sector that have gone public are worthy of being used as samples in this research. Data analysis techniques using Eviews 12.0 software to process variable data in this research are descriptive statistics, classical assumption tests, panel data regression model tests, panel data regression model selection tests, hypothesis tests, and coefficient of determination tests. The results of this research show that liquidity has an effect on profitability, and company size has no effect on profitability.This research aims to determine and analyze the effect of liquidity and company size on profitability. The method used in this research is quantitative causality research, namely research to describe the company's condition, which is carried out with analysis based on the data obtained. The population in this research are companies operating in the food and beverage consumer goods sector listed on the Indonesia Stock Exchange for the 2017-2021 period, totaling 20 companies. The companies used as samples have financial information from the research. Based on the sample criteria, 20 companies operating in the consumer goods sector that have gone public are worthy of being used as samples in this research. Data analysis techniques using Eviews 12.0 software to process variable data in this research are descriptive statistics, classical assumption tests, panel data regression model tests, panel data regression model selection tests, hypothesis tests, and coefficient of determination tests. The results of this research show that liquidity has an effect on profitability, and company size has no effect on profitability.
Digital Marketing Optimization: Empowering Market Growth for MSMEs in Kahuku Village, East Likupang Prabantoro, Gatot; Mais, Rimi Gusliana; Megayani, Megayani; Mustika, Maya; Ardheta, Preztika Ayu; Faruqi, Faris; Anthonio, Dean Salomo; Kawung, Goerge M.V.; Siwu, Hanly F.J
Entrepreneurship and Community Development Vol. 2 No. 1 (2024): MAY 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/ecd.v2i1.226

Abstract

Community Service is a core element of the Tridharma of Higher Education and a key responsibility of lecturers. This PKM (Community Service Program) focuses on Micro, Small, and Medium Enterprises (MSMEs) in Kahuku Village, Likupang Timur District, North Minahasa Regency, North Sulawesi Province. The goal is to optimize digital marketing to expand the market reach of MSMEs by using and managing information on the Google My Business platform. The PKM activities are conducted in a hybrid format, combining online sessions via Zoom and offline sessions in Kahuku Village on October 6, 2023, from 08:00 to 12:00 WIB. The implementation team includes lecturers from STIE Indonesia Jakarta, in collaboration with the Faculty of Economics and Business at Sam Ratulangi University, Nusa Utara Tahuna State Polytechnic, New Jerusalem Theological College Manado, and Pioneer Manado STIE. The primary participants are MSME operators in Kahuku Village. After participating in the program, participants are expected to enhance their business presence by showcasing their products on Google My Business. This initiative aims to help MSMEs in Kahuku Village attract tourists through effective digital marketing strategies, increase product visibility, and positively impact local economic development.
The Effect of Macro-indicators and Profit Sharing on Mudharabah Deposits: Evidence from Indonesia Stalia, Sela; Sunarsih, Uun; Nasution, Nursanita; Mustika, Maya; Ardheta, Preztika Ayu
Research of Islamic Economics Vol. 1 No. 2 (2024): JANUARY 2024
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rie.v1i2.173

Abstract

This research seeks to ascertain how interest rates, GDP, and profit-sharing relate to mudharabah savings in Islamic commercial banks. This study employs a quantitative research design and measures its findings using a panel data regression approach. Sharia commercial banks that registered with the Financial Services Authority (OJK) between 2016 and 2020 make up the research population. There were 180 observations in total in this study because the sample was chosen using the purposive sampling method and included a total of nine Sharia commercial banks. This study employed secondary data, specifically quarterly financial reports. The study's findings demonstrate that mudharabah deposits benefit from interest rates. Mudharabah benefits from the amount of profit sharing. deposits. Mudharabah deposits are positively impacted by the GDP. It is well recognized that the amount of mudharabah savings is influenced by GDP, a measure of people's income. The managerial ramifications of how GDP, profit-sharing, and interest rates affect mudharabah deposits can be very significant in a financial context. Interest rates, income uncertainty, and risk management minutes. Profit sharing, compliance with Sharia principles, and product development and portfolio management.
Strengthening MSME Performance: The Role of Entrepreneurial Orientation and Business Models in Micro Wakaf Bank PKP Nurinda, Shaqyna Ratu; Effendi , Syahrul; Ardheta, Preztika Ayu
Research of Islamic Economics Vol. 2 No. 2 (2025): JANUARY 2025
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rie.v2i2.383

Abstract

This research aims to determine to analyze the effect of entrepreneurial orientation on the performance of MSMEs on customers of the Pondok Karya Pembangunan Micro Waqf Bank (PKP) and to analyze the effect of the Business Model on the performance of MSMEs on customers of the Micro Waqaf Bank Pondok Karya Pembangunan (PKP) Development Work. The population of this study was 100 customers of the PKP Micro Waqf Bank. Sample selection through non-probability sampling method with purposive sampling technique. The results of this study indicate that Entrepreneurial Orientation and Business Model have a positive and significant influence on MSME Performance on customers of the Pondok Karya Pembangunan Micro Waqf Bank (PKP). The managerial implications of this study emphasize the need for Micro Wakaf Bank Pondok Karya Pembangunan (PKP) to enhance entrepreneurial orientation and optimize business models among its UMKM customers. By fostering innovation, proactive risk-taking, and competitive aggressiveness, the bank can empower UMKM to adapt to market dynamics effectively. Simultaneously, developing flexible and customer-centric business models can improve operational efficiency and market responsiveness. These strategies not only drive better performance outcomes for UMKM but also strengthen the bank's role as a facilitator of sustainable economic growth in the community.
Revitalisasi Perpustakaan sebagai Pusat Literasi di SDN Sukamulya 01 Mustika, Maya; Fadillah, Hanifah Tri Nur; Gymnastia , Hanifa Najla; Ghessiani, Luthfiannisa; Amaliyah, Siska; Fasihah, Tamamatunnisa Al; Ardheta, Preztika Ayu
Journal of Entrepreneurship and Community Innovations Vol 3 No 2 (2025): FEBRUARI 2025
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jeci.v3i2.277

Abstract

Program revitalisasi perpustakaan di SDN Sukamulya 01 bertujuan untuk meningkatkan kualitas literasi dan pembelajaran siswa dengan menjadikan ruang perpustakaan lebih fungsional. Program ini dilaksanakan dari Mei hingga Juni 2024. Melalui tahapan yang terstruktur, program ini dimulai dengan koordinasi bersama pihak sekolah, pengumpulan donasi buku dan dana, serta pemetaan ruang perpustakaan yang tersedia. Renovasi fisik dengan pengecatan, pembersihan, dan penataan ulang koleksi buku agar lebih terorganisir dan relevan dengan kebutuhan siswa. Papan cita-cita dipasang untuk memotivasi siswa, sementara pelatihan pengelolaan perpustakaan diberikan kepada guru dan staf untuk meningkatkan kemampuan mereka dalam mengelola perpustakaan secara modern dan interaktif. Keberhasilan program ini diukur melalui beberapa indikator, antara lain peningkatan penambahan koleksi buku dan meningkatnya partisipasi siswa dalam kegiatan literasi. Program ini berhasil menciptakan perpustakaan yang dinamis, mendukung perkembangan literasi, dan membangun budaya literasi di lingkungan sekolah. Keberhasilan revitalisasi ini juga diharapkan dapat berkelanjutan dengan melibatkan seluruh pihak sekolah dalam menjaga dan mengembangkan perpustakaan.
Co-Authors Ade Mulyati Akhmadi, Ali Amaliyah, Siska Apandi, Aden Dahlifah Dahlifah Dean Salomo Kumenaung Effendi , Syahrul Erna Lovita Fadillah, Hanifah Tri Nur Fanisyah Maliki Faruqi, Faris Fasihah, Tamamatunnisa Al Gatot Prabantoro Ghessiani, Luthfiannisa Gymnastia , Hanifa Najla Helda Rahmi Sina Hendro, Junaidi Juniarti Juniarti Kawung, Goerge M.V. Lina Noersanti Maliki, Fanisyah Maya Mustika Maya Mustika Megayani, Megayani Mita Fatimah Lubis Mustika, Maya Nasution, Nursanita Nurinda, Shaqyna Ratu Nursanita Nursanita Prabantoro, Gatot Rimi Gusliana Mais Safitri, Adelia Siwu, Hanly F.J Stalia, Sela Uun Sunarsih Yudhistira Rannu Paembonan Yulianto, Eka