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All Journal UG Journal Prosiding PESAT Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT APTIKOM Journal on Computer Science and Information Technologies (CSIT) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Buletin Poltanesa Jurnal Pengabdian Kepada Masyarakat Darma Saskara Jurnal Kajian Akuntansi, Auditing dan Perpajakan
Desi Pujiati, Desi
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Gundarma
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Health Professions Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Social Sciences

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META ANALYSIS: MANAGEMENT CONTROL SYSTEM, STRATEGY, COMPANY PERFORMANCE Pujiati, Desi; ., Margianti; ., Misdiyono
APTIKOM Journal on Computer Science and Information Technologies Vol 4 No 3 (2019): APTIKOM Journal on Computer Science and Information Technologies (CSIT)
Publisher : APTIKOM Publisher

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Abstract

This study aimed at determining and analyzing the meta analysis on journals review of the managementcontrol system, strategy and company performance theme. The management control system used lever's approach ofcontrol consisting of belief system, boundary system, diagnostic control system and interactive control system. Theinfluence and impact of the management control system was resulted from previous research studies. This researchused meta-analysis method. Meta-analysis is the study of a number of research results in similar problems. The unit ofanalysis in the study were written documents about the research of management control system in the form of journalarticles and research reports taken purposively based on their compatibility with the research theme. Data analysisused was quantitative data analysis with percentage and qualitative data analysis for descriptive analysis result dataon 25 research related to management control system. Findings of meta-analysis results based on research objectives,research variables used, population / sample of research, data collection techniques and analysis tools show thatmanagement control system lever's of control approach can contribute to the achievement of strategy and impact onbusiness unit performance improvement.
ANALYSIS ON FINANCIAL PERFORMANCE OF JASA MARGA (PERSERO) TBK. BEFORE AND AFTER ACQUISITION Ulina, Kezia Rahel; Pujiati, Desi
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 5 No 1 (2020)
Publisher : Economic Faculty, Attahiriyah Islamic University

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Abstract

Purpose- This study aims to analyze the financial performance of Jasa Marga (Persero) Tbk before and after the acquisition using financial ratios, namely Cash Ratio, Net Profit Margin, Return On Equity, and Debt to Equity Ratio.. Design/methodology/approach- Financial data used for this research is from 2012 to 2018. The analysis is done by comparing the value of financial ratios before and after the acquisition with the value of industry standard financial ratios, and by comparing the average value of financial ratios before acquisition with the average value of financial ratios after acquisition. Findings- The results of industry standard analysis and comparative analysis before and after the acquisition show that financial performance measured through financial ratios decreases after acquisition Limitation- This research is inseparable from the limitations of time, funds, and theories controlled by the author. The company which is the object of research is Jasa Marga (Persero) Tbk through the Consolidated Financial Statement for the 2012-2018 period. Keywords: Financial Performance, Cash Ratio, Net Profit Margin, Return On Equity, Debt to Equity Ratio
ANALISIS TEKNIKAL SEBAGAI DASAR PENGAMBILAN KEPUTUSAN INVESTASI DI PASAR MODAL PADA PT UNILEVER INDONESIA, TBK. Pujiati, Desi
UG Journal Vol 7, No 3 (2013)
Publisher : Universitas Gunadarma

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Abstract

Analisis teknikal menggunakan data historis untuk meramalkan harga saham.Dengan demikian investor dapat mengambil keputiisan untiik melakukan transaksibeli (buy),jual (sell), atau tahan (hold) dengan menggunakan software metastoekprofessional. Dengan objek penelitian PT Unilever Indonesia, Tbk., data gangdigunakan dalam penelitian ini adalah data pergerakan harga saham periode 1Maret 2008 sampai dengan 9 Maret 2009. Data tersebut diperoleh dari internet.Tujuan penelitain ini ialah untuk menilai keeoeokan penggunaan analisis teknikaldengan pergerakan harga saham, mengetahui titik overbought dan oversold,meramalkan pergerakan harga saham PT Unilever. Untuk mengambil keputusaninvestasi digunakan indikator stochastic oscillator. Dari hasil perhitungan dananalisis grafik diketahui bahwa analisis teknikal metnang cocok untuk meramalkanharga saham. Titik overbought terjadi pada range harga Rp 6.650 sampai denganRp 8.800 gang mengindikasikan bahwa pada range harga tersebut akan terjadipenurunan harga (bearish). Sedangkan titik oversold terjadi pada range hargaRp 6.150 sampai dengan Rp 8.000 gang mengindikasikan bahwa pada rangeharga tersebut akan terjadi kenaikan harga (bullish).
PENYUSUNAN ANGGARAN BAHAN BAKU PADA PT GANDUM MAS KENCANA Pujiati, Desi
UG Journal Vol 7, No 1 (2013)
Publisher : Universitas Gunadarma

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Abstract

Walaupun tujuan penyusunan anggaran di PT Gandum Mas Kencana padadasarnya sama dengan tujuan penyusunan anggaran pada umumnya, yaitu untukmengendalikan biaya bahan baku, di perusahaan itu ada perbedaannya. Kebjakanyang berlaku di PT Gandum Mas Kencana adalah bahwa semua biaya dalamlaporan laba rugi, seperti biaya tenaga kerja, biaya overhead pabrik. dan biayaadministrasi merupakan biaya tetap. Walaupun terdapatperubahan pada biaya-biaya tersebut, perubahannya tidak terlalu signifikan. Atas dasar inilah biaya-biaya tersebut dianggap biaya tetap, sehingga, untuk menghasilkan laba tertentuperusahaan hanya terfokus jxida biaya bahan baku yang memang selalu mengalamiperubahan. Penyusunan anggaran bahan baku sangat membantu manajemendalam mengambil langkah kebijakan yang berkaitan dengan, misalnya, standarbiaya bahan baku, dan kuantitas standar bahan baku. Penelitian ini menunjukkanadanya perbedaan antara kebijakan perusahaan dan realisasinya sebesar 2%yang disebabkan beberapafaktor seperti exchange rate, barang cacat, yield ataupenyusutan, dan product mix. Varians ini bisa dijadikan pembelajaran untukpenyusunan anggaran di kemudian hari.
PENGARUH NON PERFORMING LOAN CAPITAL ADEQUACY RATIO DAN DANA PIHAK KETIGA TERHADAP PENYALURAN KREDIT PADA PT. BANK CENTRAL ASIA, Tbk Pujiati, Desi; Ancela, Maria; Susanti, Beny; Mujiyani, Mujiyani
Prosiding PESAT Vol 5 (2013)
Publisher : Prosiding PESAT

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Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh Non Performing Loan(NPL), Capital Adequacy Ratio (CAR), dan Dana Pihak Ketiga (DPK) terhadappenyaluran kredit pada PT. Bank Central Asia Tbk periode 2005-2012.Metode analisisyang digunakan adalah pengukuran rasio yang terdiri dari Loan to Deposit Ratio(LDR), Capital Adequacy Ratio (CAR), dan Return On Equity (ROE) denganmenggunakan uji analisis regresi berganda dengan alat bantu SPSS Versi 17.Penelitian ini menunjukkan bahwa PT. Bank Central Asia , Tbk hasil pengujian secaraparsial menunjukkan Non Performing Loan (NPL) dan Capital Adequacy Ratio (CAR)tidak berpengaruh signifikan terhadap penyaluran kredit. Sedangkan Dana PihakKetiga (DPK) berpengaruh signifikan terhadap penyaluran kredit pada PT. BankCentral Asia, Tbk
PEMBEKALAN PENGANTAR BISNIS DAN KEWIRAUSAHAAN PADA SISWA MADRASAH ALIYAH (MA) NURUL HUDA PASIR GUNUNG SELATAN Pujiati, Desi; Sudarsono, Sudarsono; Hartanti, Nenik Diah; Nugraheni, Titi; Setyarini, Ekaning; Asri, Hendri Rahmayani
Jurnal Pengabdian Kepada Masyarakat Darma Saskara Vol 3, No 2 (2023)
Publisher : Jurnal Pengabdian Kepada Masyarakat Darma Saskara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/abdimasug.2023.v3i2.10026

Abstract

Pengangguran di Indonesia tahun 2022 didominasi oleh pengangguran dengan pendidikan terakhir SMA. Mayoritas lulusan SMA masih menjadi job seeker dibandingkan menjadi job creator. Rendahnya minat lulusan SMA menjadi wirausaha disebabkan oleh pendidikan yang mereka terima di bangku SMA belum memberikan kesiapan mental untuk masuk ke dunia wirausaha. Padahal siswa harus memiliki motivasi atau dorongan dari sekolah sehingga siswa memiliki rasa percaya diri dalam terjun ke dunia wirausaha. Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan pembekalan pengantar bisnis dan kewirausahaan pada siswa dan siswi Madrasah Aliyah Nurul Huda di Pasir Gunung Selatan. Pembekalan diberikan dengan tujuan agar siswa dan siswi mempunyai pengetahuan bisnis dan kewirausahaan, Dengan pemehaman yang dimiliki tersebut, siswa dan siswi dapat lebih memahami apa saja hal yang harus diperhatikan dalam memulai suatu usaha dan kendala apa saja yang mungkin akan dihadapi. Sehingga dengan pengetahuan dan pemahaman mengenai bisnis dan kewirausahaan akan dapat menumbuhkan minat siswa untuk mau memulai wirausaha pada saat ini atau nanti jika sudah lulus SMA
The Role of Return on Assets on Stock Prices and Tax Aggressiveness Food and Beverage Companies Pujiati, Desi; Misdiyono, Misdiyono
Jurnal Kajian Akuntansi, Auditing dan Perpajakan Vol 2, No 1 (2025)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/jkaap.2025.v2i1.14359

Abstract

The food and beverage industry is one of the five leading sub-sectors in the non-oil and gas management industry. One of the factors that influences stock prices is the company's internal factors. Internal factors can be seen through the company's future performance projections. Tax aggressiveness is an action to reduce the company's tax burden by legal (tax avoidance) or illegal (tax evasion) means to optimize the company's profits. This study aims to analyze the role of Return On Asset on tax aggressiveness and stock prices in food and beverage sub-sector companies on the Indonesia Stock Exchange for the 2019-2023 period. The method used is quantitative with the analysis tool used, namely simple linear regression analysis. The results of the study indicate that Return On Asset in food and beverage sub-sector companies on the Indonesia Stock Exchange for the 2019-2023 period plays a role in changes in stock prices. Return On Asset has no role in companies carrying out tax aggressiveness. The results of the adjusted R-square show that changes in stock prices can be explained by a greater increase in the Return on Asset ratio than by the aggressive tax practices carried out by the company.
Determinants of Purchase Intention: Product Quality, Brand Image, and Price Perception Towards the Purchase of Wuling Air EV Electric Cars in Indonesia Ekhsan, Farza Wirawan; Misdiyono, Misdiyono; Nugraheni, Titi; Hermawati, Sri; Pujiati, Desi
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.4788

Abstract

The purpose of this study is to analyze the factors that influence the intention to purchase the Wuling Air EV electric car in Indonesia. The data analysis method used is quantitative primary data. The data used in this study used a questionnaire instrument via Google Form from 100 respondents. The research data was processed using the SPSS Program application. The sampling method in this study was non-probability sampling with a purposive sampling technique. The results showed that product quality, brand image, and price perception influenced the purchase intention of the Wuling Air EV electric car in Indonesia.
Pengaruh Dampak Pandemi Kasus Varian Omicron Pada Harga Saham Dan Volume Perdagangan Saham PT Blue Bird Tbk Puminda, Alyajen Tri; Pujiati, Desi
Poltanesa Vol 23 No 2 (2022): Desember 2022
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v23i2.1934

Abstract

Pandemi saat ini belum berakhir yaitu adanya virus baru Omicron. Hal ini tentunya berpengaruh terhadap kinerja harga saham. Salah satu perusahaan yang memiliki efek besar dikarenakan virus Omicron adalah perusahaan yang bergerak dibidang transportasi seperti PT Blue Bird Tbk. Penelitian ini bertujuan untuk mengetahui perbedaan harga saham dan volume perdagangan saham PT Blue Bird Tbk sebelum dan selama pandemi Covid-19 kasus varian Omicron. Data yang digunakan adalah data sekunder, dengan sumber data berupa laporan ikhtisar saham PT Blue Bird Tbk dan IDN Financial. Data harga saham dan volume saham yang digunakan yaitu periode satu bulan sebelum dan satu bulan selama pandemi kasus varian Omicron. Metode analisis yang digunakan adalah analisis deskriptif, uji normalitas Kolmogorov-Smirnov (K-S) dan uji paired sample T-test. Hasil penelitian menunjukkan bahwa terdapat perbedaan harga saham yang signifikan sebelum dan selama pandemi kasus varian Omicron. Sinyal keputusan investor terhadap saham PT Blue Bird Tbk cenderung menunda untuk membeli saham tersebut, dikarenakan khawatir pandemi Covid-19 varian Omicron dapat terus menurunkan nilai harga saham perusahaan PT Blue Bird Tbk. Hasil penelitian juga menunjukkan adanya perbedaan volume perdagangan saham yang signifikan sebelum dan selama pandemi kasus varian Omicron. Adanya volume perdagangan saham yang menurun menunjukkan bahwa investor cenderung menunda investasi bahkan melakukan penarikan modal dalam melakukan investasi saham tersebut
Profitability Performance of BUMN Banks and Bank Health Level Pujiati, Desi; Chaerunnisa, Chaerunnisa
Poltanesa Vol 24 No 2 (2023): December 2023
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v24i2.2932

Abstract

Bank health is one measure of financial performance achievement. Success in managing assets in banking companies is measured by the level of profitability in the Return On Assets ratio. Profitability can be achieved with healthy financial conditions. Good bank health with good management, bad credit ratio which is below the provisions of the OJK, sufficient capital ratio. The aim of this research is to examine in more depth how much profitability achieved is influenced by the level of bank health on profitability at BUMN commercial banks. BUMN banks are the main supporter of government banking services with private management. The choice of secondary data in financial reports is needed to obtain bank health and profitability ratios. An analytical tool that can measure whether there is an influence between the level of bank health and profitability using multiple linear analysis. The research findings confirm that GCG at BUMN banks in Indonesia has an influence on achieving profitability. The GCG Value Assessment produces the highest average GCG rating of 1. This high assessment is because BUMN banks are able to implement GCG principles to achieve accountable profitability. NIM influences the Profitability (ROA) management ability of BUMN banks in Indonesia in terms of revenue performance in a healthy condition with an average of above five percent. The healthy level of NPLs in BUMN banks with an average yield of three percent has no effect on profitability performance. Profitability (ROA) at BUMN banks is not influenced by capital management from achieving the CAR ratio.
Co-Authors ., Margianti ., Misdiyono Asri, Hendri Rahmayani Beny Susanti Chaerunnisa, Chaerunnisa Ekhsan, Farza Wirawan Hartanti, Nenik Diah Maria Ancela, Maria Misdiyono Misdiyono Mujiyani Mujiyani, Mujiyani Nugraheni, Titi Puminda, Alyajen Tri Setyarini, Ekaning Sri Hermawati Sudarsono Ulina, Kezia Rahel