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All Journal Jurnal Proaksi JAF- Journal of Accounting and Finance Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Teknik Sipil Cendekia (JTSC) Jurnal Ekonomi Unram Journal of Community Service (UJCS) Journal of Accounting and Finance Management (JAFM) Jurnal Pengabdian Masyarakat Indonesia (JPMI) OrchidAgri Journal of Management and Social Sciences Alkhidmah: Jurnal Pengabdian dan Kemitraan Masyarakat Greenation International Journal of Tourism and Management Greenation International Journal of Economics and Accounting
Maria Lusiana Yulianti
Faculty Of Economics And Business, Winaya Mukti University, Bandung
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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The Effect of Diversification Strategy and Implementation of Good Corporate Governance on Firm Value Maria Lusiana Yulianti; Hendri Maulana
Journal of Accounting and Finance Management Vol. 2 No. 2 (2021): Journal of Accounting and Finance Management (May-June 2021)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (932.48 KB) | DOI: 10.38035/jafm.v2i2.58

Abstract

This study aims to determine the effect of diversification strategy, good corporate governance implementation on firm value. The study consisted of 41 companies were classified as companies withthe most trusted companies category in Indonesia in 2015 by SWA magazine. The analysis technique used is multiple regression analysis and testing using SPSS for Windows version 22 and also test the classical assumption of normality test, autocorrelation test, multicollinearity test and heteroskedastisitas test. The results of this study show that (1) better implementation of the diversification strategy did not result in a significant increase to the company’s firm value, (2) better implementation of good corporate governance, will increase the company’s firm value.
The Effect of Implementing Green Accounting and Environmental Perfomance on Return on Assets (ROA) in the Non-Cyclical Consumer Sector Listed on the Indonesian Stock Exchange Eneng Winda Widanengsih; Maria Lusiana Yulianti
Journal of Accounting and Finance Management Vol. 3 No. 3 (2022): Journal of Accounting and Finance Management (July-Agust 2022)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v3i3.120

Abstract

This study aims to examine the effect of implementing green accounting and environmental performance on the company's Return on Assets. The population in this study are manufacturing companies in the Consumer NON Cyclical sector listed on the Indonesia Stock Exchange in 2017-2021. Samples were selected using a purposive method sampling with the specified criteria resulted in 8 companies that were worthy of observation, with a research period of 5 years (2017-2021) so that a total of 40 research samples were obtained. This research uses multiple regression analysis using SPSS program. In this study, green accounting variables are measured using the dummy method, environmental performance variables are measured using PROPER rating values ??and variable Profitability with Return on Assets. Based on the analysis results show that the green variable accounting influences and influences Return on Assets. While Environmental Performance has no effect on Return on Assets.
The Effect Of Production Costs and Sales Volume (Nett) On Nett Profit In Manufacturing Companies In The Primary Consumer Goods Sector Listed On The Indonesia Stock Exchange For The 2017-2021 Period Ratna Ningsih; Mochamad Zakaria; Maria Lusiana Yulianti
Journal of Accounting and Finance Management Vol. 3 No. 3 (2022): Journal of Accounting and Finance Management (July-Agust 2022)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v3i3.121

Abstract

The purpose of this research are to analyze: 1) to test the effect of production costs on nett profit; 2) to test the effect of sales volume (nett) on nett profit; 3) to test the effect of production cost and sales volume (nett) on nett profit in manufacturing companies in the primary consumer goods sector for the 2017-2021 period. The populations in this research is manufacturing companies in the primary consumer goods sector for the 2017-2021 period. The technique used in selecting the sample was purposive sampling and obtained 44 manufacturing companies in the primary consumer goods sector with a research periode of 5 five years so that 220 samples were obtained in this research. The data analysis method in this research was panel data regression analysis using Eviews software version 10. The results of this research indicate that: 1) production costs have a positive and significant effect on nett profit; 2) sales volume (nett) has a positive and significant effect on nett profit; 3) it is then known that there is a jointly significant effect between the variables of production costsand sales volume (nett) to nett profit in manufacturing companies in the primary consumer goods sector for the 2017-2021 period.
Quality of Tax Services and Tax Sanctions on Taxpayer Compliance Corporate Listing in KPP Madya Bandung Years 2017-2021 Wulan Nurbaiti Rahayu Febrian; Kartika Pratiwi Putri; Maria Lusiana Yulianti
Journal of Accounting and Finance Management Vol. 3 No. 3 (2022): Journal of Accounting and Finance Management (July-Agust 2022)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v3i3.122

Abstract

Taxes are the largest source of state revenue in Indonesia. Tax money paid by the public will be included in state revenue from the tax sector. In 2020 tax revenues have decreased due to the impact of the Covid-19 pandemic because the targets to be achieved are not in accordance with the actual results. The aim of the research is to find out whether the quality and tax sanctions affect the compliance of corporate taxpayers in fulfilling tax regulations. The research method used in this research is descriptive method and the approach used is a quantitative approach. The population in this study were corporate taxpayers registered at KPP Madya Bandung and the sample used was 92 corporate taxpayers. The results of the study concluded that the quality of tax services and tax sanctions partially have a significant positive effect on taxpayer compliance. The quality of tax services and tax sanctions simultaneously have a significant positive effect on taxpayer compliance.
The Effect of Return on Assets, Return on Equity and Debt to Equity Ratio on Stock Returns in Clothing and Luxury Goods Sub Sector Companies Listed on the Indonesia Stock Exchange Wulansari Rijata; Maria Lusiana Yulianti; Deden Komar Priatna; Winna Roswinna
Journal of Accounting and Finance Management Vol. 3 No. 4 (2022): Journal of Accounting and Finance Management (September-October 2022)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v3i5.123

Abstract

This study aims to determine the effect of return on assets, return on equity, and debt to equity ratio on stock returns in clothing and luxury goods sub-sector companies on the Indonesian stock exchange. The method used in this research is a quantitative method. The data used in this study is secondary data obtained from the financial statements of 6 companies through the Indonesian Stock Exchange website for 2017-2021. The sampling technique used purposive sampling method. The total research data obtained is 30 data.The results showed that the return on assets has a positive effect on stock returns, while the return on equity and debt to equity ratio have no effect on stock returns. Suggestions for companies to pay attention to the return on assets because it can affect stock returns. For future researchers, it is hoped that they can add or replace other independent variables related to changes in stock returns.
The Effect of Promotion on the Sales of S3shop MSMES in Conggeang District, West Java Lala Nurhayati; Anne Lasminingrat; Maria Lusiana Yulianti; Deden Komar Priatna
Journal of Accounting and Finance Management Vol. 2 No. 3 (2021): Journal of Accounting and Finance Management (July-August 2021)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v2i3.134

Abstract

In this study there are two variables, namely Promotion as a free variable and sales as a bound variable. This research was conducted to be able to find out the effect of sales on S3shop MSMEs in Conggeang Kecaatan, West Java, and to find out how much influence promodi has on sales. The methods used in this study are descriptive and verificative methods, data collection techniques obtained from primary data, namely through interviews and questionnaires. While secondary data is obtained from books, journals, the internet. To determine the magnitude of the effect of promotion on satisfaction, statistical analysis with a simple Linear Regression formula and Coefficient of Determination was used using the IBM 25 SPSS program. Based on the results of the discussion on Promotion Against Sales and based on the results obtained from the questionnaire answers, it turns out that the Promotion of Sales of S3shop MSMEs as a whole is very good because it shows a positive response. For the Effect of Promotion on Msme sales, a statistical test is used, based on calculations, it can be concluded that there is a very good influence between Promotion on Sales on S3shop MSMEs of 29.2% while the remaining 7.8% is influenced by Other factors.
ANALYSIS OF THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY ON FINANCIAL PERFORMANCE ON COMPANIES LISTED IN EXCHANGE INDONESIAN SECURITIES Kaharudin Kaharudin; Maria Lusiana Yulianti; Andrew Shandy Utama
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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

Abstract

This study aims to decide on the Impact Testing of Corporate Social Responsibility on the Execution of Monetary Organization Recorded in Exchange Effect Indonesia. Studies use quantitative spellbinding methodology, hoping to break the relationship between at least two factors. The number of residents in this study is organizations listed on the Indonesia Stock Exchange year 2018-22020, that is as much 30 organizations. For Example study, this is 30 organizations multiplied for 3 years with the aim of the sample in this study being 90 information. Procedure The investigation used is an examination of the recurrence of information boards. Reasonability test with use test t factual directed on a number of matter for test influence Among Variable Dependent and dependent variable with the assumption that different factors are seen as fixed. Judging from the consequences of the t-test presented in table 4.9 above, Corporate Social Responsibility (X) has a t count of 2.566144 with an importance level of 0.0120. This shows that t count is more prominent than t table (2.56144 > 1.662) with an importance value (0.0120 <0.05). So it can be concluded that Corporate Social Responsibility (X) has a significant effect on the Execution of Monetary (Y). Viewed from consequence testing coefficient certainty, is known that the change in R2 factor free in review is 0.559048 or 55.9%. This implies that 55.9% of Execution Monetary (Y) influenced and could understand by Variable dependent in this review, specifically Corporate Social Responsibility (X). While another 44.1% made sense by various factors in outside regression models.
THE IMPACT OF LIQUIDITY RISK OPTIMIZATION ON STABILITY Maria Lusiana Yulianti; Rosmiati Pakata; Nanok Fitriyadi. S
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

This research was conducted with the aim of knowing the effect of liquidity risk on bank stability with credit risk and operational efficiency as intervening variables for Islamic Commercial Banks in Indonesia for the 2012-2021 period. This study uses secondary data on the financial reports of Islamic commercial banks issued by the financial services authority (OJK) for the period 2012 to 2021. The sample was taken using a non-probability sampling technique, namely purposive sampling in order to obtain 10 Islamic commercial banks. The analysis technique is carried out by testing 6 (six) hypotheses. The results of this study indicate that liquidity risk can have a direct effect on bank stability, but there are also credit risk and operational efficiency variables play a role in mediating the relationship to the stability of the bank. Meanwhile, liquidity risk is not able to directly affect the operational efficiency of the bank.
Attractive Regional Investment Model for Investors Winna Roswinna; Maria Lusiana Yulianti; Anne Lasminingrat
Journal of Accounting and Finance Management Vol. 4 No. 1 (2023): Journal of Accounting and Finance Management (March - April 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i1.205

Abstract

The primary objective of this research is to analyze the potential of the region's limited natural resources, man-made natural resources, and human resources for marketing purposes. By doing so, the regional government can boost the local economy, reduce reliance on financial aid from the central government, and gradually become self-sufficient. This requires a creative approach to fund allocation, whether from the General Allocation Fund (DAU) or Regional Own Revenue (PAD), in an appropriate and fair manner. The local government must also focus on marketing the region's unique products and creating a competitive advantage to attract investors. The ability to attract Special Allocation Funds from the central government is also crucial for the successful implementation of development programs, both social and economic. Effective marketing of regional potentials can generate profits and benefits for the sustainable welfare of the people in the region. The study revealed that investors consider the physical infrastructure and human resources available in the region when making investment decisions.Regional Potential
Analysis on Problematic Financing Maria Lusiana Yulianti; Yuliana Yuliana; Dedy Suryadi; Andiena Nindya Putri; Syamsu Rijal
Journal of Management and Social Sciences Vol. 2 No. 3 (2023): August : Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar Jl. Sumba no 46, Kota Makassar, Sulawesi Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v2i3.400

Abstract

This study explores the funding issue of PT. N usa BPR Cianjur in anticipation of a financial disaster. This study adopts a descriptive qualitative research style and relies on interviews and other primary and secondary data sources. The results of the analysis show that problematic financing at PT. N usa BPR Cianjur includes incorrect or money-shortening financing. Every financial organisation that offers funding aspires to keep problems at bay, but they frequently arise. In order to avoid losses when dealing with problematic financing, a financing settlement strategy must be established. Financing issues can be resolved by rearranging, rescheduling, and upgrading.
Co-Authors Adi Oksifa Rahma Harti Agi Dahtiar Ai Lastari An An Anisarida Andiena Nindya Putri Andrew Shandy Utama Annisa Fitri Anggaraeni Annisa Fitri Anggraeni Arief Yanto Rukmana Betty Rahayu Dedy Suryadi Edi Kurnia Eliyanti Agus Mokodompit Eneng Winda Widanengsih Erlina Sari Pohan Euis Dasipah Febriyani Damayanti Gita Puspita Hendra Prayoga Hendri Maulana Hendri Maulana I Nyoman Tri Sutaguna Ida Marina Ida Marina, Ida Idham Ramadhan Rayi Kadeni Kadeni, Kadeni Kaharudin Kaharudin Kartika Pratiwi Puteri Kartika Pratiwi Putri Khania Puteri Hadiyani Khusnanisa Khusnanisa Komar Priatna, Deden Lala Nurhayati Lasminingrat, Anne Leny Yuliyani Lisma St Hartati Soeparma Putri Mochamad Zakaria Mochamad Zakaria Nanok Fitriyadi. S Norvadewi Ratna Ningsih Restu Pebiani Rosmiati Pakata Sugianto Sugianto Syamsu Rijal Syapril Janizar Winna Roswinna Wulan Nurbaiti Rahayu Febrian Wulansari Rijata Yudi Subarkah Yuliana Yuliana