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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Investasi Enrichment : Journal of Management Jurnal Kewarganegaraan KREATIF: Jurnal Pengabdian Masyarakat Nusantara JURNAL AKUNTANSI DAN BISNIS Jurnal Visi Manajemen (JVM) Journal of Economic and Management (JECMA) Journal of Accounting and Finance (JACFIN) Jurnal Riset dan Inovasi Manajemen KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Dwi Harini
Program Studi Manajemen, Fakultas Ekonomi Dan Bisnis, Universitas Muhadi Setiabudi Brebes
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Return on Assets (ROA) dan Return on Equity (ROE) terhadap Harga Saham Evatul Djannah; Roni; Maftukhin; Dwi Harini; Indah Dewi Mulyani
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 2 (2019): Agustus
Publisher : Universitas Muhadi Setiabudi

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Abstract

The development of the capital market that is as tight as possible has resulted in many companies seeking business capital by conducting Initial Public Offerings (IPOs) in the capital market. This turned out to be well captured by the Indonesian banking industry and even some Indonesian banks had good stock performance so that they were included in the Location Quotient 45 (LQ) stocks. There are many things that can affect stock prices so research is needed on factors that affect stock prices, especially banking. The data obtained using secondary data, with the number of samples used were 5 public companies that were included in banking stocks in LQ45 and the analysis used was descriptive analysis, classical hypothesis testing and multiple regression analysis using the SPSS program. The results of the analysis reveal that simultaneous Return on Assets (ROA), and Return on Equity (ROE) do not affect the stock price and both can explain changes in stock prices weakly. Partially ROA has no effect on stock price nor does ROE affect stock price
Pengalihan Anggaran dan Akuntabilitas Publik terhadap Infrastruktur di Desa Kecipir, Kabupaten Brebes Muhammad Kuntoro; Titi Rahmawati; Dwi Harini; Muhammad Badrun Zaman; Amelia Sholeha
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 2 (2019): Agustus
Publisher : Universitas Muhadi Setiabudi

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Abstract

This study aims to examine the effect of budget diversion and public accountability on infrastructure in Kecipir Village, Brebes Regency. The population of this study is the people of Kecipir Village in Brebes Regency. This research is a descriptive research with a quantitative approach that uses primary data as a source of data. Data collection techniques in the form of field research (field research). The results showed that the budget transfer variable had an effect of 36% and significantly affected the infrastructure in Kecipir Village. It is known that according to respondents, public accountability is related to the government's accountability for budget management whose source of the budget is people's funds, the public accountability variable affects 64% and significantly affects infrastructure in Kecipir Village. It is known that according to respondents, public accountability is related to the government's accountability for budget management, the source of which is people's funds.
Pengaruh Pengendalian Internal Piutang terhadap Efektivitas Penagihan Piutang Usaha pada CV Dian Ayu Setiabudi Brebes Anggi Ayu Saputra; Nasiruddin; Syariefful Ikhwan; Dwi Harini; Muhammad Badrun Zaman
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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Abstract

This research aims to know the influence on account receivable internal of accounts receivable collection efectiveness at CV DIAN AYU SETIABUDI. As for the internal control elements consist of a control environment, risk assessment, control activities, information and communication as well as monitoring and supervision. The population in this study are employees of CV DIAN AYU SETIABUDI. the number of the sample in this research as much as 31 respondents who were determined by purposive sampling technique. Technique of data analysis in this study uses descriptive analysis and multiple linear regression. The results showed that: (1) control Environment haven’t influence on the effectiveness of accounts receivable collection indicated by t calculate equal 0.675 with 0.506 significant value (2) risk assessment haven’t influence on the effectiveness of accounts receivable collection indicated by t calculate equal 0.729 with 0.473 significant value (3) control Activities haven’t influence on the effectiveness of accounts receivable collection indicated by t calculate equal 1.870 with 0.073. significant value (4) information and communication haven’t influence on the effectiveness of accounts receivable collection indicated by t calculate equal 1.191 with 0.245 significant value (5) Monitoring and supervision have to influence on the effectiveness of accounts receivable collection indicated by t calculate equal 2.531 with 0.018 significant value (6) a control environment, risk assessment, control activities, information and communication as well as monitoring and supervision simultaneously influence toward the effectiveness of accounts receivable collection. (7) Adjusted R Square value 73.5% indicates that ability of control environment, risk assessment, control activities, information and communication as well as monitoring and supervision is capable of explaining the variable effectiveness of accounts receivable collection 73.5% while 26.5% explained by variables other than the research variables.
Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan Koperasi Simpan Pinjam Swamitra Mitra Bahari Tegal Asih Setyaningsih; Roni; Andi Yulianto; Slamet Bambang Riono; Dwi Harini
Journal of Accounting and Finance (JACFIN) Vol. 3 No. 1 (2021): Februari
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v3i1.974

Abstract

This research is entitled financial ratio analysis to assess the financial performance of the Swamitra Mitra Bahari Tegal savings and loan cooperative. The purpose of this study is to determine the financial performance of the Swamitra Mitra Bahari Tegal savings and loan cooperative regarding the assessment of financial performance. This research method uses quantitative descriptive research. The population in this study is the financial statements of the Swamitra Mitra Bahari Tegal savings and loan cooperative, with the sample taken is the cooperative's financial statements for the last two years, namely 2020 and 2021. The result of this study is that the liquidity ratio and solvency ratio in the Swamitra Mitra Bahari Tegal savings and loan cooperative in 2020 to 2021 are included in the bad criteria. The rentability ratio in the ROA analysis results in 2020 is included in the less good criteria and in 2021 it is included in the criteria is quite good, while the ROE analysis results in 2020 are included in the good criteria and in 2021 it is included in the excellent criteria.
Analysis of accounting records and preparation of financial statements on MSME profits in the Ketanggungan District Dwi Harini; Roni Roni; Ari Kristiana; Nur Khojin; Akbar Nuur Purnama Darma Wahana
Enrichment : Journal of Management Vol. 12 No. 6 (2023): February: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v12i6.1114

Abstract

Administrative documents are very important when starting a business. One of them is in the form of documents and financial statements of profit and loss. However, many SMEs have not prepared adequate financial statements, seemingly very simple. One way of financial management by compiling financial statements provides information, reports on financial income and expenses. This study aims to analyze accounting records and preparation of financial statements on profits for Micro, Small and Medium Enterprises (MSMEs) in Profit Regency in the 2022 period. The sample used was 108 respondents. Primary data is obtained from the results of filling out the questionnaire of business actors. The method of data collection is carried out with documentation and literature studies. The data analysis used is multiple linear regression analysis. The results showed that accounting records do not affect profits, financial arrangements affect profits, while simultaneously accounting records and profits affect the preparation of financial statements. Based on these results, it can be stated that accounting records and the preparation of financial statements are able to minimize the occurrence of miscalculations and the information produced will be accurate for external parties and the interested public.
Analisis Faktor-Faktor Yang Mempengaruhi Minat Berwirausaha Pada Pemuda di Kecamatan Salem Fadli Ahmad Hamzah; Hendri Sucipto; Dwi Harini
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 16 No 1 (2023): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v16i1.874

Abstract

This study aims to test and prove the existence of a partial and simultaneous influence between internal factors, external factors and emotional factors on the interest in youth entrepreneurship in Salem District. This type of research is quantitative research using associative research methods. The sampling technique in this study used propotional random sampling using the Slovin formula. Data collection was carried out by distributing questionnaires to 100 respondents who were youths of Salem District. The analytical methods used in this study consist of validity and reliability tests, classical assumption tests, multiple linear regression tests, and hypothesis tests.
Analisis Pengaruh Promosi dan Harga Terhadap Keputusan Penggunaan Jasa Keuangan Shopee Paylater (Studi Kasus Pada Mahasiswa Mahasiswi FEB UMUS Brebes) Amalia Siti Aisyah; Nur Afrida; Dwi Harini
Jurnal Riset dan Inovasi Manajemen Vol. 1 No. 4 (2023): November : Jurnal Riset dan Inovasi Manajemen
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jrim-widyakarya.v1i4.1358

Abstract

The presence of paylater provides benefits for both the community and e-commerce players. People can meet their needs quickly, easily, and safely without having to worry about their cash flow. This feature can support the country's economic growth because more and more people are transacting more easily with this feature. This research was conducted at UMUS Brebes from March 2023 to July 2023. The population in this study was 1392 and for the sample of this study was 100 respondents. The testing tools and data analysis in this study use SPSS with testing and analysis methods through validity tests, reliability tests, classical assumption tests (normality tests, multicollinearity tests, heterokedasticity tests, t tests, F tests, Coefficient of Determination tests. The results in this study show that promotion has a significant effect on the decision to use, evidenced by the calculated t value for the variable X1 (7.407) greater than the table t (1.660). Price partially has no significant effect on the decision to use, this is evidenced by the calculated t value for the variable X2 (2.174) greater than the table t (1.660) but the significant value t X2 greater than 0.05 or 0.000 < 0.05. Promotion and Price have a significant effect on the decision to use, this result is shown by a significant value of 0.000 less than 0.05 and a calculated F value of 206.525 greater than F table 3.09. Promotion and Price were able to explain the dependent variable, namely Usage Decision by 81%, the remaining 19% was explained by other variables outside this study. These results show that promotions and prices simultaneously have a significant effect on variables tied to the decision to use Shopee Paylater.
Pengaruh Payment Gateway dan Literasi Keuangan dan Digitalisasi terhadap Kinerja Keuangan pada Pelaku UMKM di Kabupaten Brebes Dwi Harini
Jurnal Visi Manajemen Vol. 10 No. 2 (2024): Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v10i2.631

Abstract

This study analyzes the influence of payment gateways, financial literacy, and digitalization on the financial performance of MSME actors in Brebes Regency, especially Mitra Mandiri MSMEs. MSMEs have a significant role in Indonesia's economy, but they still face various challenges, especially in the aspects of financial technology and digital literacy. Payment gateways enable faster and safer transactions, while financial literacy supports better cash flow management and financial planning. Digitalization also plays a role in improving operational efficiency. This study uses a quantitative method with a survey approach to 51 respondents. Data were collected through questionnaires and analyzed by multiple linear regression to test the relationship between variables. The results of the study show that payment gateways and financial literacy have a positive and significant effect on the financial performance of MSMEs. Payment gateways improve transaction efficiency and expand market access, while financial literacy helps in better financial management. However, digitalization does not have a significant influence on financial performance, showing that the implementation of digital technology still faces obstacles in the adoption and optimal utilization by MSME actors. These findings emphasize the importance of increasing the use of payment gateways and financial literacy education for MSME actors to improve their financial performance.
Pemberdayaan UMKM Angkringan Milenial melalui Legalitas Usaha di Desa Cikuya, Kecamatan Banjarharjo, Kabupaten Brebes Adik Candra; Hendri Sucipto; Dwi Harini; Nasiruddin Nasiruddin; Roni Roni; Alim Mutaqin
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 2 No. 2 (2022): Juni : Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v2i2.688

Abstract

Micro, Small and Medium Enterprises (MSMEs) are a form of small business whose existence plays a very important role in empowering the community to have independence in the economic field. MSMEs that are used as partners in this community service activity are people who are members of industrial houses in Cikuya Village, Brebes Regency. The purpose of this service is to describe the empowerment process through MSMEs and to describe the factors that encourage and hinder community empowerment in the legality of business in micro, small and medium enterprises. By having business legality, business actors are expected to be able to compete in the free market era. The method used in this service activity is carried out in the form of counseling, training and assistance in managing business legality. Data collection techniques used through interviews, observations, and documentation. The results of this service show that the community empowerment process runs gradually, namely preparation, assessment, implementation, evaluation and termination. The driving factor for community empowerment is the government's support in the form of training programs and resource persons, and the high motivation of the community to make good use of local potential. Meanwhile, the inhibiting factor is science and insight into online marketing techniques that have not been widely developed and lack assistance from related parties in managing business legaility
Co-Authors Adik Candra Akbar Nuur Purnama Darma Wahana Alim Mutaqin Amalia Siti Aisyah Amelia Sholeha Andi Yulianto Anggi Ayu Saputra Asih Setyaningsih Ayu Ainunnisa Dumadi Dumadi Evatul Djannah Fadli Ahmad Hamzah Gian Fitralisma Hendri Sucipto Hendri Sucipto Ikhwan, Syariefful Indah Dewi Mulyani Kristiana, Ari Lutfianah Ulfa Maftukhin Maftukhin Muhammad Badrun Zaman Muhammad Kuntoro Muhammad Syaifulloh Mukson Nasiruddin, Nasiruddin Nihayatul Fadlilah Nur Afrida Nur Aisyah Nur Khojin Nur Khojin Putri Novia Sari Putri Ulfa Riono, Slamet Bambang Roni Roni Solikha Puji Astuti Suci Nur Utami TITI RAHMAWATI Umroh Atun Warpuah