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All Journal Abditani : Jurnal Pengabdian Masyarakat Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Maker: Jurnal Manajemen JAIM (Jurnal Abdi Masyarakat) Jurnal Akuntansi dan Manajemen Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Jurnal Ekonomi Perjuangan (JUMPER) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Mahasiswa Manajemen dan Akuntansi JEKP (Jurnal Ekonomi dan Keuangan Publik) Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Pengabdian Masyarakat dan Riset Pendidikan EKOBIMA Ekonomi Bisnis dan Manajemen
Dheri Febiyani Lestari
Universitas Cipasung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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ANALISIS RASIO LIKUIDITAS DAN RASIO RENTABILITAS PADA PT. BANK RAKYAT INDONESIA (PERSERO) TBK DAN PT. BANK NEGARA INDONESIA (PERSERO) TBK DARI TAHUN 2014 – 2018 Dheri Febiyani Lestari; Yudi Setia Rachmanda
JURNAL EKONOMI PERJUANGAN Vol. 4 No. 1 (2022): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v4i1.962

Abstract

The purpose of this research is to know the financial performance and financial performance comparison between PT. Bank Rakyat Indonesia, Tbk and PT. Bank Negara Indonesia, Tbk for five years when viewed from the financial ratios of liquidity and profitability. The object of this research is Bank Rakyat Indonesia and Bank Negara Indonesia in 2014-2018. The method used in this study is a qualitative descriptive analysis with the research subjects of financial report data during the 2014-2018 period. The research uses data collection techniques in the form of document studies. The liquidity ratio is measured by 3 ratios, namely the current ratio, quick ratio and cash ratio. While the profitability ratio is measured by 2 ratios, namely Return On Assets and Return On Equity. The results of the research on liquidity ratios at Bank BRI show unhealthy results, while the quick ratio and cash ratio data have fairly healthy data. BNI has an unhealthy current ratio, quick ratio and unhealthy cash ratio. Meanwhile, the profitability ratios have very healthy and unhealthy data in common. Healthy data are shown in ROA and ROE while unhealthy data are shown in BOPO and NPM.   Keywords: Financial Performance, Liquidity Ratio and Profitability Rasio
PERAN PELATIHAN DAN MOTIVASI, TERHADAP KINERJA KARYAWAN MELALUI KEPUASAN KERJA PADA PT. BANK PEMBANGUNAN DAERAH JAWA BARAT DAN BANTEN CABANG MAJALAYA Yudi Setia Rachmanda; Dheri Febiyani Lestari
JURNAL EKONOMI PERJUANGAN Vol. 4 No. 1 (2022): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v4i1.963

Abstract

This study aims to determine and analyze the description of training, motivation, job satisfaction and employee performance at Bank bjb Majalaya Branch, and to find out the relationship between training and motivation, the effect of motivation on job satisfaction, the effect of training on job satisfaction, the effect of training on performance, the effect of motivation. on performance, and the effect of job satisfaction on the performance of employees of Bank bjb Majalaya Branch. The research method used is quantitative analysis with a path analysis approach. This study uses theories that are used as a framework for reviewing research. The results showed: (1) the relationship between training and motivation was quite close, (2) the effect of motivation on job satisfaction showed a significant effect, (3) the effect of training on job satisfaction showed a significant influence, (4) the effect of training on performance showed a significant effect. which is significant, (5) the effect of motivation on performance shows a significant effect, and (6) the effect of job satisfaction on performance shows a significant effect. Keywords: Training, Motivation, Employee Performance, Job Satisfaction
PENGARUH EARNING PER SHARE (EPS), PRICE EARNING RATIO (PER) PRICE TO BOOK VALUE (PBV) DAN NET PROFIT MARGIN (NPM)TERHADAP DEVIDEN PAYOUT RATIO (DPR) Dheri Febiyani Lestari
JEKP (Jurnal Ekonomi dan Keuangan Publik) Vol 9 No 1 (2022): Vol 9 No. 1 (2022): JEKP (Jurnal Ekonomi dan Keuangan Publik)
Publisher : Fakultas Manajemen Pemerintahan, Institut Pemerintahan Dalam Negeri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33701/jekp.v9i1.2778

Abstract

AbstractThe purpose of this study to know and analyze the Influence Earning Per Share (EPS), Price Earning Ratio (PER), Price to Book Value (PBV) and Net Profit Margin (NPM) of the Dividend Payout Ratio (DPR) at a manufacturing company in Indonesia Stock Exchange year period 2012-2014 partial and simultaneous. The method used by the author was the correlation method, the technique of data collection was done by used secondary data such as financial statements manufacturing company in Indonesia Stock Exchange 2012-1014 period. The sample in this study manufacturing company in Indonesia Stock Exchange 2012-1014 period by 22 companies. In this study, the analysis used was multiple regression analysis. The results of data analysis showed EPS and PER negatively affect, PBV and DPR NPM significant effect on EPS DPR, and PBV PER NPM significant effect on the Parliament on Manufacturing Company in Indonesia Stock Exchange year period 2012-2014Keywords: Earning Per Share (EPS), Price Earning Ration (PER), Price to Book Value (PBV), Net Profit Margin (NPM Dividend Payout Ratio(DPR) AbstrakPenelitian ini bertujuan untuk mengetahui dan menganalisis Pengaruh Earning Per Share (EPS), Price Earning Ratio (PER), Price to Book Value (PBV) dan Net Profit Margin (NPM) terhadap Deviden Payout Ratio (DPR) pada perusahaan manufaktur di Bursa Efek Indonesia periode tahun 2012-2014 secara parsial dan simultan Metode penelitian yang digunakan oleh penulis adalah deskriptif verifikatif, dengan teknik pengumpulan data dilakukan dengan menggunakan data sekunder berupa laporan keuangan perusahaan manufaktur yang terdaptar di Bursa Efek Indonesia periode 2012-2014. Sampel dalam penelitian ini perusahaan manufaktur yang terdaptar di Bursa Efek Indonesia periode 2012-2014 sebanyak 22 perusahaan. Dalam penelitian ini, analisis yang digunakan adalah analisis regresi berganda. Hasil analisis ata menunjukkan EPS dan PER berpengaruh negatif terhadap DPR dan PBV dan NPM berpengaruh signifikan terhadap DPR. EPS, PER PBV dan NPM berpengaruh signifikan terhadap DPR pada Perusahaan Manufaktur di Bursa Efek Indoensia periode tahun 2012-2014Kata kunci : Earning Per Share (EPS), Price Earning Ration (PER), Price to Book Value (PBV), Net Profit Margin (NPM) Dividend Payout Ratio(DPR)
LITERARY ANALYSIS: THE IMPACT OF PRODUCT EXCELLENCE ON KENTUCKY FRIED CHICKEN (KFC) FAST FOOD RESTAURANT Isyana Rahayu; Dheri Febiyani Lestari; Geni Nurfadilah; Marto Silalahi
JURNAL MANAJEMEN MAKER STIE SULTAN AGUNG Vol 10, No 1 (2024): Volume 10 Nomor 1 Tahun 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/mjm.v10i1.672

Abstract

Business expansion in this era of globalization is significantly on the rise, and competition is intense. One such example of a company that has been experiencing substantial growth is a culinary business operating primarily within the fastfood sector. Hence, it is imperative for enterprises to prioritize the caliber of their merchandise in order to deliver contentment to patrons and garner their loyalty, thereby augmenting their competitive edge. Prior researchs hold immense significance as they substantiate and reinforce forthcoming scientific theories. The aim of penning this literature review is to scrutinize product quality. The literature provides insights into the variables of product quality, service quality, customer satisfaction and customer loyalty. It also highlights that research methodologies such as SPSS and PLS are widely used. The outcomes indicate a positive correlation between product quality and factors like purchase decisions, customer satisfaction and loyalty.
Beyonds Clicks : Pengaruh ShopeePayLater pada Pembelian Impulsif di E-Commerce, Studi Kasus di Kota Tasikmalaya Dheri Febiyani Lestari; Yudi Setia Rachmanda; Rudi Kurniawan
Jurnal Ekonomi Bisnis dan Manajemen Vol 1 No 2 (2023): EKOBIMA: Jurnal Ekonomi Bisnis dan Manajemen - Desember 2023
Publisher : POLITEKNIK LP3I KAMPUS TASIKMALAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/ekobima.v1i2.1668

Abstract

The ever-evolving digital world has led to digital transformation in the retail and financial industries, leading to changes in consumer spending trends. Currently, e-commerce offers a variety of payment methods, including the Paylater method, to increase consumer convenience. Shoppe has launched a Paylater feature called ShoppePaylater. Shoppepaylater users can get credit without a long creation process. The aim of this research is to find out how Shoppepaylater influences the impulsive buying behavior of e-commerce users in Tasikmalaya, because Shoppepaylater is thought to make Tasikmalaya people impulsive. As stated by Davis (Nenandha, 2020), differences in the context of use of Shoppepaylater are measured by perceived ease of use, perceived usefulness, intensity of use, and attitudes towards actual use. The indicators of spontaneity, strength, impulse, intensity, excitement, stimulation, and indifference to consequences are used to measure the impulse buying variable proposed by Rook & Fisher (Sari, 2021). This research method is quantitative descriptive analysis and uses data from questionnaires distributed to 186 respondents who met the requirements. From the results of this research, it is known that the impulse buying habits of e-commerce consumers have a 4.2% impact on the ease of use of ShopeePayLater technology in Tasikmalaya. The results of data processing also indicate that consumers in Tasikmalaya have a high level of ShopeePayLater usage and tend to make purchases that do not suit their needs, indicating impulsive behavior in the purchasing process.
Membongkar rahasia keuangan: Analisis common size pada laporan keuangan PT Sido Muncul Tbk dalam dunia industri jamu dan farmasi Lestari, Dheri Febiyani; Herdiyanti, Herdiyanti; Agustina, Gina; Sartika, Ika
Jurnal Manajemen Vol 21 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v21i1.1433

Abstract

A company's financial reports describe the company's performance and finances and help stakeholders in making decisions about the company. The aim of this research is to analyze the financial reports of PT Industri Jamu dan Farmasi Sido Muncul Tbk. This research uses two main methods, namely financial ratio analysis and the common size method. The method of this research is quantitative descriptive. The financial report data used in this research are financial reports from 2020 to 2022. This data is used to determine the relative proportions of assets, liabilities and equity in the financial reports. Common size data allows analysis over time and comparison with similar companies. This research provides understanding to company stakeholders, including management, investors and decision makers, regarding the financial performance of PT Industri Jamu and Farmasi Sido Muncul Tbk and uses it as a basis for strategic decision making and financial planning for the future. Even though PT Industri Jamu dan Farmasi Sido Muncul Tbk's sales are declining, the financial position of PT Industri Jamu and Farmasi Sido Muncul Tbk which remains strong will attract special attention from stakeholders.
Peran Sistem Informasi Akuntansi Dalam Mencegah Kecurangan: Pendekatan Studi Di Tasikmalaya Ridwan, Rizky; Lestari, Dheri Febiyani; Arifah, Alfin Nur; Abdurachman, Aditia
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1776

Abstract

This study aims to investigate the relationship between Internal Governance and Accounting Information Systems with Fraud Prevention in the banking sector in Tasikmalaya. The population focused on employees of Bank BJB Syariah and Bank BSI. The sampling method used was Saturated Sampling. Data analysis was conducted through multiple linear regression using SPSS 16 software. The results showed that partially, there was no significant influence between the Accounting Information Systems and Fraud Prevention, as well as between Internal Governance and Fraud Prevention. Simultaneously, both also did not significantly affect Fraud Prevention. These findings provide important insights into the context of risk management and internal control in the banking industry, especially in Tasikmalaya. The implications can assist companies in designing more effective control strategies to reduce the risk of fraud and improve operational integrity. Keywords: Accounting Information Systems, Internal Governance, Fraud Prevention
PENGARUH PENGAWASAN DAN MOTIVASI TERHADAP KINERJA PEGAWAI INSPEKTORAT KABUPATEN TASIKMALAYA Setia Rachmanda, Yudi; Febiyani Lestari, Dheri
JURNAL EKONOMI PERJUANGAN Vol. 5 No. 2 (2023): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v5i2.1508

Abstract

  The aims of this research are: 1). To find out about the supervisory measures implemented by the Tasikmalaya Regency Inspectorate. 2). To find out the motivation of Tasikmalaya Regency Inspectorate employees. 3). To find out the performance of Tasikmalaya Regency Inspectorate employees. 4). To determine the effect of supervision and motivation on the performance of Tasikmalaya Regency Inspectorate employees. The research method used is descriptive and verification methods. Data collection techniques were carried out through field research and literature study. The data analysis technique is carried out through Correlation Coefficient analysis to find the "r" value and Coefficient of Determination (KD) analysis to calculate the magnitude of the influence of supervision and motivation on employee performance. Meanwhile, to test the hypothesis, the "t" test is used.              The research results show that supervision, work motivation and employee performance at the Tasikmalaya Regency Inspectorate are in the very good category. The influence of supervision and work motivation on employee performance at the Tasikmalaya Regency Inspectorate is 67.40% and is supported by the calculated value (8.2592) > t table (2.015), so Ho is rejected and Ha is accepted. This means that supervision and work motivation have a significant influence on employee performance. Keywords: Supervision, Motivation, and Performance
Analysis Of The Influence Of Family Ownership, Corporate Governance, Company Size And Gender Diversity On Tax Aggressivity Of Mining Companies In Indonesia Ratnawita, Ratnawita; Dheri Febiyani Lestari; Muhamad Risal Tawil; Muhammad Irsyad Elfin Mujtaba; Ngurah Pandji Mertha Agung Durya
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 2 (2024): April 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i2.2225

Abstract

Using corporate governance as a moderating variable, this study attempts to examine the effects of firm size, institutional ownership, family ownership, and gender diversity on tax aggression. This study uses quantitative methods. The IDX-registered mining and CPO enterprises make up the study's population. Purposive sampling was the method employed by the researcher to choose the sample gathering strategy. Through documentation and a review of the literature, the researcher gathered data for this investigation. The data analysis approach employs hypothesis testing, data quality testing, and descriptive statistics based on the goals of the research. The study's findings provide important new information about the variables influencing tax aggressiveness in the corporate setting. First, the study shows that tax aggression is highly influenced by the size of the company. Second, corporate tax aggression is significantly shaped by institutional ownership. Furthermore, it has been demonstrated that family ownership affects tax aggression. Findings, however, indicate that management decisions about tax aggressiveness are not significantly impacted by gender diversity. It's interesting to note that the effects of corporate governance differ according to the independent variables that are measured. Corporate governance cannot increase the impact of gender diversity or family ownership on tax aggression, but it also cannot increase the impact of firm size. Corporate governance, however, has the power to amplify institutional ownership. These findings provide in-depth insight into the complexity of factors that influence tax aggressiveness practices in companies and can be a basis for developing management strategies and company policies in the future.
PENGARUH METODE PEMBAYARAN COD TERHADAP MINAT BELI KONSUMEN PADA TIKTOKSHOP Nurmalinda, Sinta Yuli; Fadilah, Ridwan; Lestari, Dheri Febiyani; Herdiyanti, Herdiyanti; Jaenudin, Ujang Eri
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

Abstract

Dengan kemajuan zaman yang semakin modern dan teknologi yang semakin canggih, telah menciptakan sebuah sistem perdagangan yang dikenal sebagai E-commerce. Kemunculan berbagai marketplace telah meningkatkan persaingan di antara mereka. Hal ini mendorong Tiktok Shop untuk meningkatkan beberapa fitur dan promosi, seperti memperluas sistem pembayaran Cash on Delivery (COD) agar lebih menarik bagi konsumen. Perusahaan juga perlu mempertimbangkan faktor-faktor yang mempengaruhi minat beli konsumen di platform mereka, termasuk produk yang ditawarkan. Penelitian ini bertujuan untuk menggambarkan dampak metode pembayaran Cash On Delivery terhadap minat beli konsumen di aplikasi Tiktok Shop. Studi ini menerapkan pendekatan kuantitatif dengan menggunakan kuesioner sebagai alat pengumpulan data. Populasi yang menjadi fokus penelitian ini adalah mahasiswa/i Universitas Cipasung Tasikmalaya. Sementara itu, penelitian ini mengadopsi metode purposive sampling untuk memilih sampel, dengan jumlah responden sebanyak 100 orang. Analisis data dilakukan menggunakan teknik analisis regresi linear sederhana. Temuan dari penelitian ini menunjukkan bahwa variabel sistem pembayaran COD memiliki pengaruh positif dan signifikan terhadap minat beli konsumen.
Co-Authors Ade Imam Adelia Nuraeni Adi Muhammad Nur Ihsan Aditia Abdurachman Aditia Abdurachman Agustian, Aldy Agustina, Gina Ahmad Faqih Farizi Ai Kulsum Aldy Agustian Alfin Nur Arifah Alfin Nur Arifah Alfin Nur Arifah Alfin Nur Arifah Alfin Amin Ma’rup Anwar Fauzi Arif Muhamad Nurdin Azmilah Hapidhatur Rahmah Chairunnisa, Siti Dila Iklima Elisha Oktapiyana Fadilah, Ridwan Geni Nurfadilah Heidi Siddiqa Herdian Muhammad Ramadhan Herdiyanti Herdiyanti, Herdiyanti Ika Sartika Isyana Rahayu Isyana Rahayu, Isyana Jaenudin, Ujang Eri Khairani, Nisha Kamilla Marto Silalahi Media Aditia Abdurachman1 Media Aditia Abdurachman1 Melfa Sita Azzahra Mimah Sukmawati Miranda Maryam Mochamad Taopik Nur Rohman Moh Luthfi Widya Direja Mohamad Yogi Nugraha Muhamad Risal Tawil Muhammad Irsyad Elfin Mujtaba Ngurah Pandji Mertha Agung Durya Nova Samrotul Nurfadilah, Geni Nurlaila, Fitri Nurmalinda, Sinta Yuli Rachmanda, Yudi Setia Raisa Hillia Aini Syifa Ramdani Al Falah Ramdani Al Falah Ratnawita Ratnawita Ridwan Fadilah Rifan Nasir Purwanto Rima Anjani Rina Madyasari Risa Asti Nur Fadilah Rizky Ridwan Rudi Kurniawan Setia Rachmanda, Yudi Siddiqa, Heidi Sudiarti, Sri Syifa Aenun Naja Taupik Akbar Yudi Setia Rachmanda