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Heri Sastra
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Pelatihan Peningkatan Pengetahuan Tentang Pembukuan Keuangan Dan Laporan Keuangan Bagi Karyawan PT. Mahatani Di Kota Bogor Muhammad Ariffin; Heri Sastra; Wimpi Srihandoko; Donny Hendry Fahsani
Jurnal Abdimas Dedikasi Kesatuan Vol 1 No 2 (2020): JADKES Edisi Desember 2020
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v1i2.517

Abstract

Setiap aktivitas usaha yang dilakukan oleh usaha kecil maupun menengah memerlukan sebuah laporan keuangan yang mencerminkan kegiatan usahanya selama satu periode, dimana laporan keuangan tersebut dapat berguna untuk memantau jalannya usaha. Tujuan laporan keuangan yaitu menghasilkan informasi mengenai posisi keuangan, kinerja dan arus kas dari entitas yang bermanfaat, guna pengambilan keputusan ekonomi oleh berbagai pengguna yang luas. Tanpa laporan keuangan, akan kesulitan melakukan kegiatan manajerial yang penting bagi perkembangan usaha. Salah satu kesulitan yang dihadapi usaha kecil maupun menengah apabila tidak memiliki laporan keuangan adalah ketika usaha kecil dan menengah telah berkembang sampai melakukan kegiatan ekspor barang dengan perusahaan asing, maka laporan keuangan menjadi tolak ukur perusahaan asing untuk melakukan kerja sama karena di dalam laporan keuangan dapat menggambarkan bagaimana fluktuasi kinerja usaha dari tahun ke tahun. Upaya yang dilakukan untuk menyelesaikan permasalahan di atas adalah dengan meningkatkan pemahaman dan kemampuan karyawan PT. Mahatani dalam pengelolaan dan penyajian transaksi keuangan. Pelatihan penyusunan laporan keuangan bagi karyawan PT. Mahatani di Kota Bogor merupakan upaya yang dilakukan untuk mengatasi permasalahan di atas. Kata kunci: Akuntansi, Penyusunan Laporan Keuangan, Pengambilan Keputusan.
Pengaruh Giro Wajib Minimum Dan Loan To Deposit Ratio Terhadap Return On Asset Shadam Azzahra Ross; Nusa Muktiadji; Heri Sastra
Jurnal Ilmiah Manajemen Kesatuan Vol 9 No 3 (2021): JIMKES Edisi Desember 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v9i3.505

Abstract

This study aims to determine the effect of the Giro Wajib Minimum and Loan to Deposit Ratio on Return On Assets in banking companies included in Book IV for the period 2014-2019. The method was used a descriptive qualitative method with data obtained secondary from the financial statements of each bank. Data were analyzed using descriptive qualitative analysis methods with multiple linear regression analysis, determination analysis, simultaneous significance test (F test) and partial significance test (t test). The results of this study indicate that: 1) Statutory Reserves have no effect on ROA, 2) Loan to Deposit Ratio has a negative and significant effect on ROA 3) The Statutory Reserves and Loan to Deposit Ratio have a significant effect on Return On Assets. Keywords: Statutory Reserves, Loan to Deposit Ratio, dan Return On Assets
Pengaruh Likuiditas, Solvabilitas, Profitabilitas terhadap Harga Saham Sub Sektor Food and Beverages yang Terdaftar di BEI Tahun 2016-2020 Stefany Aurelia; Heri Sastra; Robert Pius Pardede
Jurnal Ilmiah Manajemen Kesatuan Vol 10 No 3 (2022): JIMKES Edisi Desember 2022
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v10i3.1515

Abstract

Penelitian ini dilakukan untuk menguji pengaruh Current Ratio (CR), Debt to Equity Ratio (DER), dan Return on Equity (ROE) terhadap Harga Saham pada perusahaan Food and Beverages yang terdaftar di BEI (Bursa Efek Indonesia) Tahun 2016-2020. Data yang digunakan dalam penelitian ini berasal dari laporan keuangan tahunan audit. Metode pengambilan sampel adalah purposive sampling. dari 6 perusahaan. Analisis data yang digunakan adalah analisis regresi linier berganda menggunakan SPSS 21. Hasil penelitian menunjukkan nilai Adjusted R Square 0.169 atau 16,9 % yang berarti Current Ratio, Debt to Equity Ration dan Return On Equity memiliki pengaruh 16,9% terhadap Harga Saham. Sedangkan sisanya 80,1% dipengaruhi variabel lain diluar ketiga variabel bebas yang telah diteliti. Hasil Uji F menunjukkan bahwa variabel independen Current Ratio, Debt to Equity Ratio dan Return on Equity secara simultan berpengaruh signifikan terhadap Harga Saham. Hasil Uji t menunjukkan bahwa variabel Current Ratio dan Debt to Equity Ratio berpengaruh signifikan terhadap Harga Saham. Sebaliknya variabel Return on Equity tidak berpengaruh tidak signifikan terhadap Harga Saham Kata Kunci: Current Ratio (CR), Debt to Equity Ratio (DER),Return on Equity (ROE), dan Harga Saham
Pengaruh Partisipasi Anggaran Dan Motivasi Terhadap Kinerja Karyawan Aprilian Putra; Sudradjat Sudradjat; Heri Sastra
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1265

Abstract

Partisipasi penyusunan anggaran dan motivasi adalah faktor yang memiliki pengaruh pada kinerja karyawan. Pendekatan yang dipilih oleh peneliti adalah pendekatan kuantitatif studi kasus. Penelitian ini bermaksud untuk mengetahui pengaruh partisipasi anggaran dan motivasi pada kinerja karyawan BPJS Ketenagakerjaan. Teknik dalam pengambilan data dengan cara mem-blasting kuesioner melalui email kepada populasi yakni seluruh Kepala Bidang dan Asisten Deputi di seluruh unit kerja yang berjumlah 615 orang . Alat analisis data yang digunakan pada penelitian ini adalah analisis liner berganda. Hasil Penelitian menunjukkan bahwa (1) Partisipasi anggaran berpengaruh terhadap kinerja karyawan di BPJS Ketenagakerjaan. Sehingga karyawan yang diikutkan dan di partisipasikan dalam penyusunan anggaran, mempengaruhi kinerja karyawan. (2) Motivasi berpengaruh terhadap kinerja karyawan di BPJS Ketenagakerjaan. Atasan dan atau rekan yang memberikan motivasi kepada karyawan merupakan pendorong peningkatan kinerja karyawan. (3) Partisipasi anggaran dan Motivasi berpengaruh terhadap kinerja karyawan di BPJS Ketenagakerjaan. Dengan adanya pengaruh pastisipasi anggaran dan juga motivasi akan meningkatkan kinerja karyawan secara signifikan.
Pengaruh Financing To Deposit Ratio Dan Non Performing Financing Terhadap Return On Asset Heri Sastra; Bhandan Ariziq; Iswandi Sukartaatmadja
Jurnal Ilmiah Manajemen Kesatuan Vol 9 No 3 (2021): JIMKES Edisi Desember 2021
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v9i3.1600

Abstract

This research is to prove the influence on Financing To Deposit Ratioa (FDR) and Non Performing Financing (NPF) on Return On Asset (ROA). The analysis technicque used is regression analysis, because the data used are secondary data to determine the accuracy of the regression model. The dependent variable of thus research data is Return On Asset (ROA), the independent variebles are Financing To Deposit Ratio (FDR) and Non Performing Financing (NPF). The result of this study indicate that if Financing To Deposit Ratio (FDR) have a negative and significant effect on Return On Asset (ROA), these results are evidenced by a t-test of t velue of -2.228 and the significance velue indicates a figure of 0.034. Non Performing Financing (NPF) have a negative and signifivant effect on Return On Asset (ROA), these results are evidenced by a t-test og t velue of -6.269 and the significance value indicate a figure of 0.000. Keywords : Financing To Deposit Ratio (FDR), Non Performing Financing (NPF), Return On Asset (ROA).
Determinan Harga Saham Subsektor Makanan Dan Minuman: Peran Debt To Equity Ratio, Return On Equity, Dan Dividend Payout Ratio Heri Sastra; Cindy Fransisca
Jurnal Aplikasi Bisnis Kesatuan Vol. 5 No. 3 (2025): JABKES Edisi Desember 2025
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v5i3.3620

Abstract

This study examines the effects of Debt to Equity Ratio (DER), Return on Equity (ROE), and Dividend Payout Ratio (DPR) on stock prices among food and beverage companies listed on the Indonesia Stock Exchange. The issue is important because stock price reflects market valuation and serves as a key signal for investors in assessing investment prospects and risks. The study applies a quantitative approach using secondary data from financial statements and closing stock prices of 10 companies during 2017–2021, resulting in 50 firm-year observations. The data are analyzed using multiple linear regression after classical assumption tests. The findings indicate that DER, ROE, and DPR jointly have a significant effect on stock prices. Partially, ROE has a positive and significant effect, whereas DER and DPR have positive but insignificant effects. The adjusted R square of 38.2% indicates that the three financial variables explain a meaningful proportion of stock price variation, while the remaining variation is attributable to other factors beyond the model. The study highlights that equity-based profitability is the strongest fundamental signal for investors in the food and beverage subsector, while leverage and dividend policy are not yet dominant determinants of stock prices. Keywords: Debt to Equity Ratio, Return on Equity, Dividend Payout Ratio, stock price, food and beverage.
Pengaruh Rasio Keuangan Terhadap Nilai Perusahaan pada Perusahaan Sektor Otomotif yang Terdaftar di Bursa Efek Indonesia Periode 2019–2023 Heri Sastra; A. Taufik Nur Saleh; Rini Syarif
Jurnal Aplikasi Bisnis Kesatuan Vol. 6 No. 1 (2026): JABKES Edisi April 2026
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v6i1.5532

Abstract

Price to book value is an indicator that investors consider before making an investment, and many investors see good companies as having a high price to book value. The purpose of this research is to test and determine whether there is an influence of the current ratio, debt to asset ratio, return on equity, and total asset turnover on the price to book value of automotive companies listed on the Indonesia Stock Exchange for the period 2019-2023. This study consists of 10 companies selected using the purposive sampling technique from 20 companies in the automotive sector over a 5-year period. The data testing method in this study uses classical assumption tests, and for the data analysis method, it uses panel data regression analysis with the help of the E-Views 13 application. The results of this study show that the current ratio has no effect on the price to book value, the debt to asset ratio has no effect on the price to book value, return on equity has a positive effect on the price to book value, and total asset turnover has no effect on the price to book value.While the current ratio, debt to asset ratio, return on equity, and total asset turnover together have no effect on price to book value. Keywords: Current Ratio, Debt to Asset Ratio, Return on Equity, Total Aset Turnover, Price to Book Value.
Pelatihan Dan Pendampingan Meningkatan Kualitas SDM Dan Pendapatan UMKM Kota Bogor Henry Sumurung Octavian; Yayuk Nurjanah; Heri Sastra; Jan Horas Veryady Purba
Jurnal Abdimas Dedikasi Kesatuan Vol. 4 No. 1 (2023): JADKES Edisi Januari 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v4i1.1811

Abstract

What is really felt about micro businesses in the development of the Indonesian economy is the absorption of labor, increasing income and social welfare. Apart from these advantages, of course there are weaknesses that must be considered, several weaknesses of micro businesses are inhibiting factors for the development of MSME businesses, including the quality of human resources. Improving the quality of human resources through various means needs to be improved, such as training and education needed to increase the competitiveness of micro businesses towards larger and more advanced business scales in the future, with better management, using safe materials and contributing to creating a healthy business environment. Types of training such as management training, entrepreneurship, as well as processing their industrial waste better and more professionally, so that they are expected to be able to make quality and healthy products. The purpose of this assistance and training is to determine the effect of training on income. The training and mentoring method is by collecting data using questionnaires, interviews and presentations. The results of this mentoring are that mentoring and training really help significantly with income, training and mentoring have a positive contribution to increasing income. If the quality of human resources improves through training and mentoring activities, then business income will increase.   Keywords: quality of human resources, training, and income.
Co-Authors A. Taufik Nur Saleh Aprilian Putra Bhandan Ariziq Cindy Fransisca Donny Hendry Fahsani Henry Sumurung Octavian Iswandi Sukartaatmadja Jan Horas Veryady Purba Muhammad Ariffin Nusa Muktiadji Rini Syarif Robert Pius Pardede Shadam Azzahra Ross Stefany Aurelia Sudradjat Sudradjat Wimpi Srihandoko Yayuk Nurjanah