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Ukuran Perusahaan sebagai Moderator Faktor-faktor yang Mempengaruhi Keputusan Revaluasi Aset Tetap Maulina Dyah Permatasari; Adibah Yahya; Erna Apriani; Dina Faradilla
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 11 No. 2 (2022): Jurnal Ilmiah Akuntansi dan Keuangan: July - December 2022
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v11i2.228

Abstract

Model revaluasi aset tetap yang nilainya dapat diukur secara andal, harus dicatat sebesar nilai wajar pada tanggal revaluasi dikurangi akumulasi penyusutan dan akumulasi rugi penurunan nilai yang terjadi setelah tanggal revaluasi. Sedikitnya perusahaan di Indonesia untuk melakukan revaluasi aset tetap disebabkan oleh beberapa faktor yang mempengaruhinya, yaitu intensitas aset tetap, tingkat likuiditas, leverage, serta ukuran perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh intensitas aset tetap, leverage, likuiditas terhadap keputusan perusahaan melakukan revaluasi aset tetap dengan ukuran perusahaan sebagai variabel moderasi. Populasi penelitian adalah perusahaan sektor aneka industri yang terdaftar di Bursa Efek Indonesia sebanyak 44 perusahaan dengan periode tahun 2018 - 2021. Teknik pemilihan sampel menggunakan puposive sampling, didapat sampel sebanyak 112 data. Teknik analisis yang digunakan adalah analisis regresi logistik, hasil penelitian menunjukkan bahwa intensitas aset tetap dan current ratio tidak berpengaruh terhadap pemilihan revaluasi aset tetap. Namun debt to assets ratio memiliki pengaruh positif terhadap revaluasi aset tetap. Ukuran perusahaan tidak dapat menjadi variabel moderasi bagi intensitas asert tetap dan current ratio terhadap revaluasi aset tetap. Sebaliknya ukuran perusahaan dapat memperlemah pengaruh variabel debt to assets ratio terhadap revaluasi aset tetap.
Sosialiasi Pencegahan Tindakan Kekerasan dan Bullying di Lingkungan SMK Garuda Nusantara Abdul Latif; Erna Apriani; Zulfa Zakiatul Hidayah; Wiyarno W; Pupung Purnamasari
Nanggroe: Jurnal Pengabdian Cendikia Vol 2, No 9 (2023): Desember
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10392893

Abstract

Tindakan kekerasan dan bullying merupakan fenomena yang lagi ramai terjadi yang dilakukan oleh para pelajar dilingkungan sekolah maupun diluar diberbagai daerah khususnya Kabupaten Bekasi. Kondisi ini menjadi fenomena yang harus segera dicegar oleh semua kalangan seperti masyarat setempat, pihak sekolah, dan pemerintah daerah agar tidak perkepanjangan. Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan sosialisasi terkait dampat negatif secara jangka pendek dan jangka Panjang dari tindakan kekerasan dan bullying di lingkungan sekolah dengan edukasi dan pemahaman secara konseling terhadap para pelajar khususnya pelajar SMK Garuda Nusantara. Metode yang dilakukan dengan edukasi dan sosialiasi langsung kepada para pelajar SMK Garuda Nusantara terkait dengan pencegahan tindakan kekerasan dan bullying di lingkungan sekolah dan diluar sekolah. Setelah dilaksanakannya kegiatan Pengabdian Kepada Masyarakat dengan tema Sosialisasi Pencegahan Tindakan Kererasan dan Bullying di Lingkungan SMK Garuda Nusantara dengan peserta perwakilan dari setiap kelas dan Angkatan berjalan dengan lancar, peserta mampu memahami dan mengevaluasi dari setiap sesi materi kegiatan, dan tumbuh rasa kepercayaan diri terhadap masa depan dan rasa sosial terhadap sesame Pelajaran dengan pencegahan Bersama-sama.
Development of Artificial Intelligence (AI): A Bibliometric Analysis Approach Abdul Latif; Erna Apriani; Muhamad Syahwildan; Pupung Purnamasari
Jurnal Info Sains : Informatika dan Sains Vol. 13 No. 03 (2023): Informatika dan Sains , Edition December 2023
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The whole world is competing to develop artificial intelligence for the benefit of groups and individuals, and this condition results in significant changes in the style or way of human activity; the development of artificial intelligence in the world of technology is very rapid and inevitable. This research aims to systematically analyze the development of artificial intelligence in human technological civilization within the last three years, namely from 2010 to 2022. This research uses a bibliometric analysis approach assisted by the VOSviewer application. The data used is scientific article data published on Google Scholar during 2010-2022 using the Publish or Perish application on the keyword "Artificial Intelligence" to obtain 999 scientific articles on artificial intelligence, which are used in this bibliometric analysis research. The results of bibliometric analysis obtained 6 clusters with 141 items, the results of mapping network visualization, overlay visualization, and density visualization, and the relationship of the most popular items with other clusters so that a relevant mapping is formed on each item with other clusters.
ANALISIS PENGARUH PENGGUNAAN SOSIAL MEDIA, TEKNOLOGI INFORMASI, DAN MINAT BERWIRAUSAHA TERHADAP ENTREPRENEURSHIP Wiyarno; Erna Apriani; Indra Permana; Fachrial Banyu Asmoro
JURNAL LENTERA BISNIS Vol. 13 No. 2 (2024): JURNAL LENTERA BISNIS, Mei 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i2.1130

Abstract

Entrepreneurship is an important idea in supporting the independence of the community to reduce the current unemployment rate, the fact in the field that the level of entrepreneurship is still very low in supporting national economic independence, especially in the younger generation who focus after finishing school and college enter the world of work not entrepreneurship, from this phenomenon, more in-depth research is needed related to the factors that influence entrepreneurship. The purpose of this study was to analyze social media factors, information technology, and young people's entrepreneurial interest in entrepreneurship. The research sample used a saturated sample, namely 130 Pelita bangsa university student respondents. The research method uses descriptive and inferential statistics with a quantitative approach, the data analysis used is multiple linear regression analysis. The results showed that social media variables and entrepreneurial interest had a significant effect with a positive direction on entrepreneurship, while information technology variables had no effect on entrepreneurship.
Yield To Maturity Corporate Bonds: Indonesian Capital Market Abdul Latif; Erna Apriani
Asian Journal of Management, Entrepreneurship and Social Science Vol. 2 No. 04 (2022): November,Asian Journal of Management, Entrepreneurship and Social Science
Publisher : Cita Konsultindo Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In 2021, the Indonesian economy was in the recovery phase after the COVID-19 pandemic, which is felt by almost all stakeholders in investment instruments, especially in corporate bond transactions, the issuance of which has increased from the previous year, which means that issuers and investors are starting to get busy so that it becomes an effective form of the recovery phase. From the publisher, investor, and national side. From this background, the researcher aims to analyze how much and how much influence 1). Profitability to yield to maturity. 2). leverage on yield to maturity. 3). Company size on yield to maturity. 4). Bond rating on yield to maturity. The method in this study belongs to the type of causality with a quantitative application, the population in this study is non-bank corporate bonds and financial institutions that are still traded in 2021, with a sample of 230 corporate bonds from 47 issuing companies; the analysis technique used is multiple linear regression with SPSS 25 analysis tool. The results of this study explain that the variable return on assets, debt-to-equity ratio, and firm size do not affect the yield to maturity of bonds. Still, in contrast to the bond rating variable, it can influence in a positive direction the yield to maturity of bonds.
Sosialisasi dan Pembuatan Website sebagai Media Informasi Digital pada RT.016, RW.007, Perum Taman Graha Mas, Desa Jayasampurna Apriani, Erna; Asmoro, Fachrial Banyu; Latif, Abdul; Hidayah, Zulfa Zakiatul; Isarianto, Isarianto
Nanggroe: Jurnal Pengabdian Cendikia Vol 3, No 4 (2024): Juli
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.12790683

Abstract

Website sebagai media informasi sudah sangat familiar pada era digital saat ini, sehingga informasi apapun seseorang akan menggunakan internet dalam mengakses informasi yang dibutuhkan. Sehingga sangat diperlukan sosialisasi manfaat website sebagai sarana informasi era digital, serta membantu pembuatan website dari stuktur terkecil. Maka dari latar fenomena tersebut tim PKM akan mensosialisasikan dan membuat website pada Rt.016, Rw. 007, Perum Taman Graha Mas, Desa Jayasampurna, Kec. Serang Baru, Kabupaten Bekasi. Tujuan dari kegiatan PKM ini dilatar belakangi untuk mensosialisasikan dan pembuatan website sebagai media informasi digital pada rt perum taman graha mas di Desa Jayasampurna, Kabupaten Bekasi. Pelaksanaan kegiatan sosialisasi dan pembuatan website dilakukan dengan metode observasi langsung, sosialisasi, dan pembuatan website langsung. Hasil dari kegiatan PKM ini Rt.016 memiliki media informasi digital berbentuk website yang bisa memudahkan warga Rt.016 Perum Taman Graha Mas dalam informasi dan administrasi seputar kegiatan dan lainnya.
Sosialiasi Pencegahan Tindakan Kekerasan dan Bullying di Lingkungan SMK Garuda Nusantara Latif, Abdul; Apriani, Erna; Hidayah, Zulfa Zakiatul; W, Wiyarno; Purnamasari, Pupung
Nanggroe: Jurnal Pengabdian Cendikia Vol 2, No 9 (2023): Desember
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10392893

Abstract

Tindakan kekerasan dan bullying merupakan fenomena yang lagi ramai terjadi yang dilakukan oleh para pelajar dilingkungan sekolah maupun diluar diberbagai daerah khususnya Kabupaten Bekasi. Kondisi ini menjadi fenomena yang harus segera dicegar oleh semua kalangan seperti masyarat setempat, pihak sekolah, dan pemerintah daerah agar tidak perkepanjangan. Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan sosialisasi terkait dampat negatif secara jangka pendek dan jangka Panjang dari tindakan kekerasan dan bullying di lingkungan sekolah dengan edukasi dan pemahaman secara konseling terhadap para pelajar khususnya pelajar SMK Garuda Nusantara. Metode yang dilakukan dengan edukasi dan sosialiasi langsung kepada para pelajar SMK Garuda Nusantara terkait dengan pencegahan tindakan kekerasan dan bullying di lingkungan sekolah dan diluar sekolah. Setelah dilaksanakannya kegiatan Pengabdian Kepada Masyarakat dengan tema Sosialisasi Pencegahan Tindakan Kererasan dan Bullying di Lingkungan SMK Garuda Nusantara dengan peserta perwakilan dari setiap kelas dan Angkatan berjalan dengan lancar, peserta mampu memahami dan mengevaluasi dari setiap sesi materi kegiatan, dan tumbuh rasa kepercayaan diri terhadap masa depan dan rasa sosial terhadap sesame Pelajaran dengan pencegahan Bersama-sama.
Impact of Russian Stock Exchange on world oil prices with US dollar as the mediating variable Apriani, Erna; Permana, Indra; Latif, Abdul
Journal of Enterprise and Development (JED) Vol. 6 No. 1 (2024): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v6i1.9298

Abstract

Purpose — The purpose of this study is to analyze the impact of Russian Stock Exchange (IMOEX) on world oil prices (WTI), with the US Dollar variable serving as a mediating factor in the exchange rate between the US Dollar and the Russian currency (Ruble).Method — The research employs an associative causality research approach for data analysis. Path analysis techniques are utilized to examine the nexus between Russian Stock Exchange (IMOEX) and world oil prices with the US dollar serves as intervening variables. The study relies on secondary data collected on a weekly basis over a two-year period, specifically from 2021 to 2022. A total of 96 sample data points were gathered from various sources, including the internet, papers, books, and other references that support the research.Result — The findings indicate a significant positive impact of the Russian Stock Exchange (IMOEX) on the US Dollar/Rubles exchange rate. However, the US Dollar variable does not have a direct effect on world oil prices. Additionally, the Russian Stock Exchange (IMOEX), when mediated by the US Dollar, does not show any significant impact on the world oil price of WTI.Novelty  — To the best of our knowledge, no studies were identified that employed the US Dollar as a mediating variable in the Ruble/USD exchange rate. This study introduces a novel aspect by incorporating this mediating variable into the analysis.
Analysis of CEO Characteristics (Gender), CEO Age, and Tenure on Corporate Debt Policy Latif, Abdul; Afandi, Dian Rachmawati; Hidayah, Zulfa Zakiatul; Apriani, Erna
Journal of Business and Behavioural Entrepreneurship Vol. 8 No. 1 (2024): Journal of Business and Behavioural Entrepreneurship
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JOBBE.008.1.11

Abstract

Debt policy is one of the most important factors for companies that have gone public or not in maintaining the image of existing information to investors. As well as being one of the references for investors in deciding their investment actions. Thus, as an academic practitioner and also a capital market investor, this research theme is a topic of urgency in the perspective of the CEO (Gender) to be raised. The specific purpose of this study is to analyse the differences in debt policy among energy sector companies listed on the Indonesia Stock Exchange, with a focus on the character of the CEO (Gender), the age of the CEO, and the tenure of the CEO of the corporation. The research data analysis technique uses an independent mean difference test to test the hypothesis in this study, the first thing to do first is the assumption test or the feasibility of the research data model. The results showed the first that there was no significant difference in the Company led by Female CEO and male CEO, the second result showed that there was no significant difference in the Company led by CEO less than 45 years old and CEO more than 45 years old, the third result showed that there was no significant difference in the Company led by CEO with tenure below 10 years and the Company led by CEO with tenure above 10 years on corporate debt policy.
Pendampingan Pengelolaan Keuangan dan Manajemen Usaha Pada Bisnis Rumah Makan Daerah Cikarang Selatan Widiastuti Widiastuti; Zulfa Zakiatul Hidayah; Erna Apriani; Sunita Dasman; Dwi Epty Hidayaty
ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Vol. 2 No. 4 (2024): Juli: ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aspirasi.v2i4.866

Abstract

A business can survive if it has good financial knowledge. Financial management and business knowledge have always been the foundation. Along with the times, especially in the digitalization era, it is unfortunate when business people ignore the financial aspects and optimization of their business management. When the company's human resources are able to adjust to the changing times in industry 4.o, then financial management can be done. The purpose of this activity is to assist and provide consultation to business owners in one of the nasi padang restaurants in Cikarang. We come from an environment where business people do not know much about financial education and how to build a business so that it can grow and adapt to digital developments, as well as the lack of training and education provided for business people, especially for micro businesses. The focus of this community service activity is to assist business actors from business management to finance, so as to maximize the ability of their human resources, which is very much needed by business actors who have high competitiveness in this digital era. In the end, it is expected to provide solutions that allow business actors to optimize all business activities in increasing profits and sales, so that the business can survive and develop.