Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) Jurnal Ilmiah Accusi
Fauziah Kumalasari
Faculty Of Economics And Business Universitas Sumatera Utara
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Pelatihan Penggunaan Aplikasi Komputer Akuntansi Untuk Guru dan Siswa SMK Ar-Rahman Medan Malinda Sari Sembiring; Vicky Rosalia; Fauziah Kumalasari; Desilia Selvida
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 3 No. 2.2 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.011 KB)

Abstract

Keahlian mengoperasikan aplikasi komputer akuntansi merupakan tantangan tersendiri bagi guru dan siswa, mengingat teknologi aplikasi yang terus berkembang. Pelaksanaan belajar dari rumah selama pandemi juga telah melemahkan kemampuan teknis sehingga pelaksanaan pelatihan ini dapat mendukung guru dan siswa meningkatkan keahlian. Aplikasi yang digunakan berupa accurate online seri edukasi. Pelatihan dilakukan secara langsung dengan menerapkan protokol kesehatan. Pelatihan ini terdiri atas dua sesi yaitu pelatihan guru dan siswa. Pelatihan guru dilaksanakan terlebih dahulu agar guru dapat mendukung pelatihan yang dilaksanakan kepada siswa. Tahap pertama terdiri atas pengenalan Akuntansi dan Teknologi Informasi, pembuatan akun Accurate Online, pre-test, dan set-up awal Accurate Online. Selain pelatihan tatap muka, siswa dibekali dengan video tutorial yang dapat diakses melalui youtube Pelaksana PkM. Tahap kedua terdiri atas entry data dan post test untuk mengetahui kemampuan siswa setelah melaksanakan pelatihan. Pelatihan penggunaan aplikasi komputer akuntansi kepada guru dan siswa di SMK Ar-Rahman Medan telah berhasil dilaksanakan, yang ditunjukkan dengan kemampuan peserta pelatihan dalam mengoperasikan Accurate Online sebagai aplikasi komputer akuntansi, yang digunakan pada pelatihan ini. Peserta pelatihan dapat membuat akun Accurate Online, database, dan entry data ke dalam Accurate Online melalui berbagai alat bantu baik komputer, laptop, maupun smartphone.
Analisis Kinerja Keuangan Perusahaan di Sektor Kesehatan yang terdaftar di Bursa Efek Indonesia Fauziah Kumalasari; Munawarah Munawarah; Taufik Akbar Parluhutan
Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) Vol 4, No 1 (2023): Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) - JUNI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jimbi.v4i1.1682

Abstract

The purpose of this study was to determine the financial performance of companies in the health sector listed on the Indonesia Stock Exchange. This study uses financial ratios, namely ROA, ROE, NPM and DER with a research period from 2019 to 2021. The research method used is descriptive quantitative by taking a sample of 17 companies engaged in the health sector both in selling medicines and providing health services. From the results of the study, it was found that PT. Industri Jamu dan Farmasi Sido Muncul Tbk. has good financial performance when compared to other companies. On the contrary, PT Sarana Meditama Metropolitan Tbk has a less good financial performance when viewed from the profitability ratio conducted in this study. In its financial statements, the company has not been able to record profits and is still experiencing losses from 2019 to 2021. In addition, there is also PT Indofarma Tbk. which has not been able to record profits in 2021 with the lowest profitability value of other companies.
Investment Efficiency under Information Asymmetry: Evidence from Indonesian Food and Beverage Firms Fauziah Kumalasari; Vicky Rosalia
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/hr3jbs54

Abstract

This study examines the effects of financial reporting quality, debt maturity, institutional ownership, and profitability on investment efficiency in Food and Beverage companies listed on the Indonesia Stock Exchange during 2022–2024. Using a quantitative approach, the study analyzes 36 firm-year observations selected through purposive sampling. Secondary data were obtained from annual reports and audited financial statements and analyzed using multiple linear regression. The results show that financial reporting quality and debt maturity do not significantly affect investment efficiency. In contrast, institutional ownership has a significant negative effect, while profitability has a significant positive effect on investment efficiency. These findings suggest that governance and performance-related factors play a more important role in influencing investment efficiency than reporting quality and debt structure. The model explains 19.4% of the variation in investment efficiency, while the remaining variation is attributable to factors outside the model. This study contributes to the literature on investment efficiency by providing evidence from the Indonesian Food and Beverage industry
Co-Authors Malinda Sari Sembiring Munawarah Rosalia, Vicky Selvida, Desilia Taufik Akbar Parluhutan