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ANALISIS HASIL APLIKASI SISTEM INFORMASI AKUNTANSI SEBAGAI ALAT PREDIKSI FINANCIAL DISTRESS PERUSAHAAN Indra Hastuti, Singgih Purnomo1
GEMA Vol 27, No 49 (2015): GEMA, THN XXVII/49/Agustus 2014 - Januari 2015
Publisher : GEMA

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Abstract

Laporan keuangan merupakan salah satu parameter yang digunakan sebagai dasar pengambilan keputusan investor untuk berinvestasi. Investor bersifat tidak menyukai resiko, sehingga faktor tingkat keuntungan dan resiko harus dipertimbangkan untuk menarik tidaknya suatu perusahaan.  Penelitian  bertujuan untuk untuk mendeskripsikan hasil aplikasi sistem informasi akuntansi dan rasio keuangan dapat digunakan untuk memprekdisi kemungkinan financial distress pada perusahaan. Sampel penelitian adalah  perusahaan industri barang konsumsi yang terdaftar di Daftar Efek Syariah (DES) periode tahun 2008–2012 dengan metode pengambilan sampel purposive sampling. Data penelitian berupa data sekunder berupa  laporan keuangan,  kemudian dihitung dengan menggunakan ratio keuangan model . Variabel dependen   adalah kondisi  financial distress perusahaan yang merupakan variabel kategori 0 untuk perusahaan sehat dan 1 untuk perusahaan yang mengalami financial distress. Perusahaan dikatakan mengalami financial distress jika beberapa tahun mengalami kerugian . Variabel independen yang digunakan rasio keuangan meliputi Return on Assets (ROA), Return On Equity (ROE), rasio likuiditas, dan rasio leverage. Pengujian penelitian  menggunakan regresi logit untuk mengetahui kekuatan prediksi rasio keuangan terhadap penentuan financial distress  perusahaan . Hasil penelitian menunjukkan hasil aplikasi sistem informasi akuntansi berupa laporan keuangan dapat digunakan untuk memprediksi kemungkinan financial distress  , Ratio keuangan dari ROA memiliki pengaruh signifikan dalam memprediksi financial distress.karena nilai probabilitas (sig)0,041<0,05.
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMBELIAN MI INSTAN PADA MAHASISWA Indra Hastuti, Indah Wahyu Utami
GEMA Vol 27, No 49 (2015): GEMA, THN XXVII/49/Agustus 2014 - Januari 2015
Publisher : GEMA

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Abstract

Bertambahnya aktivitas dan kesibukan masyarakat, masyarakat membutuhkan produk praktis dan instan sehingga mudah mengkonsumsinya. Salah satu produk yang disajikan dengan praktis  adalah  mi  instan. Tujuan  penelitian ini untuk (1) Mengetahui pengaruh faktor merek, rasa, harga, desain kemasan, dan kemudahan memperoleh terhadap pembelian mi instan pada mahasiswa, dan (2) Mengetahui faktor  yang  berpengaruh  dominan  terhadap  pembelian  mi  instan  pada mahasiswa.Penelitian ini menggunakan metode kuantitatif dan kualitatif. Penelitian dengan kuesioner mengambil 330 sampel. Penelitian menggunakan olah data statistik dengan bantuan SPSS Versi 17.0, di antaranya: uji asumsi klasik, uji regresi linier berganda, uji hipotesis meliputi uji t, uji F, dan uji koefisien determinasi.Hasil penelitian  sebagai berikut:  (1) Terdapat pengaruh signifikan merek terhadap pembelian mi instan. (2) Terdapat pengaruh signifikan rasa terhadap pembelian mi instan. (3) Terdapat pengaruh signifikan harga terhadap pembelian mi instan. (4) Tidak terdapat pengaruh signifikan desain kemasan terhadap pembelian mi instan. (5) Terdapat pengaruh signifikan kemudahan memperoleh terhadap pembelian mi instan. Kesimpulan penelitian ini secara simultan merek, rasa, harga, desain kemasan dan kemudahan memperoleh berpengaruh terhadap pembelian mi instan sebesar 67,0%, sedangkan 33,0% dipengaruhi variabel lain yang tidak diteliti. Faktor paling dominan terhadap pembelian mi instan bagi mahasiswa adalah rasa menghasilkan nilai tertinggi dengan t sebesar 7,672.
PERKEMBANGAN USAHA INDUSTRI KERAJINAN GERABAH, FAKTOR YANG MEMPENGARUHI ,DAN STRATEGI PEMBERDAYAANYA PADA MASYARAKAT DI DESA MELIKAN KECAMATAN WEDI KABUPATEN KLATEN Hastuti, Indra
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 16 No 2 Desember 2012
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v16i2.1365

Abstract

This research aims to determine the development of the pottery industry enterprises, the factors that influence the development of the pottery industry business and to formulate appropriate empowerment to the community in the village of potterycraftsmen Melikan Wedi Klaten. Type District of research is a form of qualitative research with applied research , which took place in the village pottery handicraft industry center Melikan. The analysis in this research was done by using inductive analysis using a model of interactive analysis and preparation of community empowerment strategies with a SWOT analysis using cross strategy. The results showedbusinesses Melikan indusatri pottery village development. Factors affecting the development is the whole capital, human resources, technology, raw materials, natural disasters. Craftsmen organization, public policy, strategy formulation results in the formof community development planning, namely: (i) establishment of community conservationists pottery industry, (2) training in entrepreneurship and innovative potterymaking skills, (3) the development of capital and (4) drying equipment procurement.
BUSINESS TRAINING DEVELOPMENT MODEL THROUGH THE BASED LEARNING PROJECT IN STUDENTS Hastuti, Indra; Utami, Indah Wahyu
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i02.1062

Abstract

his research was conducted aiming to find a model of developing entrepreneurship training through a Project Based Learning approach based on contextual business problems, applying planned businesses in real terms. This model is expected to be a form of community based education (fostering active participation of students in education and training) that is able to form new entrepreneurs to benefit, create jobs to reduce unemployment and poverty in Indonesia. This study uses qualitative research methods with a simulation observation research strategy. Observations were made on student business pilot groups, each group consisting of 4-5 students taking the Entrepreneurship course. The results obtained by the development model of entrepreneurship training in students. From the results of the entrepreneurship mapping, students can plan businesses according to their interests and expertise and through the training development model students can solve problems in business plans related to leadership, courage in taking risks, perseverance to focus on doing work, the level of discipline so students can successfully build businesses new business. Keywords: Model, training, business plan, entrepreneurship
ENTREPRENEURSHIP DEVELOPMENT FOR STUDENTS Hastuti, Indra; Utami, Indah Wahyu; Sopingi, Sopingi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 03 (2020): IJEBAR, VOL. 04 ISSUE 03, SEPTEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i03.1313

Abstract

The development of proper entrepreneurship for students in order to produce independent and sustainable entrepreneurs is needed because there are many ideas and creativity of students to open a business, but they stop at the last activity of lectures, namely the entrepreneurship bazaar. Problems with limited manpower, timely service, marketing and place of business make their business unsustainable. The purpose of this activity is to develop entrepreneurial programs run by students who are profitable and can create jobs and assist the government in alleviating unemployment and poverty. The result of this Entrepreneurship Development Program activity is that 20 student tenants have been formed.
Consumer Shopping Preferences and Social Media Use During Covid-19 Pandemic Gunaningrat, Rayhan; Purwandari, Suci; Suyatno, Agus; Hastuti, Indra
Jurnal Bisnisman : Riset Bisnis dan Manajemen Vol 3 No 2 (2021): Jurnal Bisnisman : Riset Bisnis dan Manajemen
Publisher : Universitas Nusa Putra

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Abstract

This study empirically investigates the relationship between social media use at home and consumer shopping preferences during Covid-19 pandemic in an emerging country, Indonesia, using survey data. This study focus on popular consumer retail stores including online retail stores such as Tokopedia, Shopee, Lazada and KlikIndomaret, as well as brick-and-mortar retail stores, such as Indomaret, Alfamart, Super Indo, and Transmart. Social media use of popular platforms such as Instagram, Facebook, YouTube, Twitter, Line, and LinkedIn are analyzed. The results of our analysis found that the use of Instagram, Facebook, YouTube, Twitter and LinkedIn at home is associated with consumer shopping preferences at online retail stores such as Tokopedia, Shopee, Lazada, and KlikIndomaret. In addition, our analysis revealed that the use of these social media platforms at home is associated with consumer shopping preferences at brick and mortar retail stores such as Alfamart, Indomaret, and Super Indo. Interestingly, there is no significant association between social media use at home and consumer shopping preferences at Transmart brick-and-mortar stores. Media Richness Theory and Strength of Weak Ties Theory help explain the results of this study. Retail stores need to consider which social media platform is more effective for implementing their marketing strategy. The results of this study can be used as a reference in developing a retail store marketing strategy through social media.
Pengaruh Bauran Pemasaran terhadap Keputusan Pembelian Konsumen pada Produk You C 1000 (Studi kasus di Kabupaten Wonogiri) Lista Trya Deo Damayanti; Indra Hastuti
Jurnal Bisnis Manajemen dan Akuntansi Vol. 2 No. 1 (2022): Vol 2 No 1 Tahun 2022
Publisher : Universitas Duta Bangsa Surakarta

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Abstract

Abstrak Penelitian kali ini memiliki tujuan untuk memahami pengaruh bauran pemasaran seperti produk, harga, promosi, dan distribusi terhadap keputusan pembelian konsumen pada produk You C 1000 di Wonogiri.Strategi penelitian menggunakan strategi assosiatif.Teknik untuk mengumpulkan data yaitu melalui penyebaran kuesioner dengan jumlah sampel 30 orang. Sedangkan dalam mengambil sampel melalui metode Purposive Sampling.Penelitian kali ini memakai teknik analisis regresi linier bergandadengan hasil yang diperoleh nilai F hitung 5,805dan signifikansi pada 0,000. F tabel yang diketahui dengan alpha 5% atau 0,05adalah 2,60. Hasil perhitungan inimembuktikan F hitung besar daripada F tabel, yaitu 5,805 > 2,60 dengan signifikansi lebih kecil dibandingkan alpha, yaitu 0,002 < 0,005. Hasil uji t parsial menyatakan ketiga variabel yaitu produk, harga, dan penjualan/distribusi tidak mempunyai pengaruh signifikansipada keputusan pembelian. Faktor promosi memiliki dampak luaspada keputusan pembelian.
Analisis Yuridis Alih Fungsi Tanah Kas Desa Untuk Pembangunan Kolam Renang di Desa Udanwuh Suwoto, Suwoto; Santoso, Aris Priyo Agus; Hastuti, Indra; Elisanti, Evi
AL-MANHAJ: Jurnal Hukum dan Pranata Sosial Islam Vol 5 No 2 (2023)
Publisher : Fakultas Syariah INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almanhaj.v5i2.3354

Abstract

The aim of this research is to determine the regulation of the transfer of land to the village treasury and the obstacles of the Udanwuh Village government to building a swimming pool. The research location is at the Udanuwuh Village Hall Office, Kaliwungu District, Semarang Regency. The type of research used is an empirical juridical approach. The type of data, namely primary data, was obtained through interviews and discussions with several parties in order to provide information related to the transfer of land to the village treasury. Secondary data was obtained from library literature. Data collection techniques through literature study, interviews. Qualitative descriptive data analysis techniques. The results of the research show that the arrangement for the conversion of Village treasury land for the construction of a swimming pool in Udanwuh Village is in the form of government land in Udanwuh Village on title C Village Number 4, Plot 29 Class SII located in Ngrancah Hamlet RT.03 RW.02 village treasury land with a total area of + /- 833m2 and for the construction of swimming pools of +/-753 m2 and +/-130 m PDAM is used. Obstacles related to licensing for the conversion of village treasury land for the construction of swimming pools are based on Semarang Regency Regional Regulation No. 14 of 2003. However, with the issuance of Regional Regulation No. 21 of 2021 concerning the revocation of Semarang Regency Regional Regulation No. 14 of 2003, this has resulted in permits not being completed or delayed. The conclusion of the research is that the conversion of land functions in order to comply with applicable regulations, has a positive impact on the progress of the village, optimal management of land conversion, maximum utilization of the function of the Village treasury land into a swimming pool to improve the village economy and village community, resolving solutions to problems in make regulations regarding the transfer of cash land functions in the construction of swimming pools.
Application of Criminal Sanctions for Perpetrators of Tax Crimes (Case Study of Case Decision Number: 213/Pid.Sus/2021/PN.Jkt.Brt) Manullang, Jus Marsondang; Prastyanti, Rina Arum; Hastuti, Indra
JIHAD : Jurnal Ilmu Hukum dan Administrasi Vol 6, No 3 (2024): JIHAD : Jurnal Ilmu Hukum Dan Administrasi
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jihad.v6i3.7252

Abstract

This study aims to find out and describe the mechanism for resolving the application of sanctions for tax crime perpetrators and the consideration of the Panel of Judges in applying criminal sanctions to tax crime perpetrators as stated in Case Decision Number: 213/Pid.Sus/2021/PN.Jkt.Brt where the Panel of Judges imposes a prison sentence of 2 (two) years and 6 (six) months, which is lower than 9 (nine) months compared to the Public Prosecutor's demands. The type of data in this study is secondary data. The data collection technique uses the library search method, which is to systematically study and analyze laws and regulations, books, magazines, newspapers, materials from the internet and other materials related to the object of research, namely tax crimes. Based on the results of research on tax crime cases at the West Jakarta District Court with Decision number: 213/Pid.Sus/2021/PN.Jkt.Brt with the Defendant Bambang Purwosetiyo, Judge's Consideration Based on the Testimony of Witnesses, Evidence, Public Prosecutor's Indictment and Public Prosecutor's Demands. Based on these considerations, the Judge stated that the Defendant must be declared to have been legally and convincingly proven to have committed a criminal act. In addition, during the examination at the trial, the Judge did not see that the Defendant was suffering from an illness, the Defendant was able to answer well and smoothly the questions posed to him, both by the Panel of Judges, the Public Prosecutor, thereby strengthening the opinion and confidence for the Panel of Judges that the Defendant is able to be responsible according to criminal law for the acts he committed. The judge decided to impose a prison sentence of 2 (two) years and 6 (six) months and a fine 2 x 2 X Rp.  4,761,272,973,- (one billion two hundred and seventy-four million six hundred and fifteen thousand eight hundred and twenty-one rupiah). = Rp.9,522,545,946,- (Nine billion five hundred and twenty-two millionfive hundred and forty-five thousand nine hundred and seventy-three rupiah), while the Public Prosecutor demanded a prison sentence of 3 (three) years and 3 (three) months and a fine of 2 X Rp.  4,761,272,973,- (one billion two hundred and seventy-four million six hundred and fifteen thousand eight hundred and twenty-one rupiah). = Rp.9,522,545,946,- (Nine billion five hundred and twenty-two millionfive hundred and forty-five thousand nine hundred and seventy-three rupiah), thus the Judge's decision is 9 (nine) months lower than the Public Prosecutor's demand. There is no detailed explanation regarding the Judge's consideration in deciding on a prison sentence that is 9 (nine) months lower than the Public Prosecutor's demand.  
Analysis of Intellectual Property Rights as an Object of Fiduciary Guarantee on Banking Credit Hentriawan, Luki; Prastyanti, Rina Arum; Hastuti, Indra
JIHAD : Jurnal Ilmu Hukum dan Administrasi Vol 6, No 3 (2024): JIHAD : Jurnal Ilmu Hukum Dan Administrasi
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jihad.v6i3.7144

Abstract

This writing aims to analyze Intellectual Property Rights as an object of fiduciary guarantee, which until now cannot be said to be maximal, because banks and guarantee institutions have not been able to accept copyright patent rights as fiduciary collateral.  There are no clear methods and regulations regarding the basis of Intellectual Property Rights themselves, one of which is regarding the value of the rights attached to intellectual property.  This paper discusses the issue of intellectual property rights as an object of fiduciary collateral for credit in banking and how in the future patents and copyrights can be used as objects of fiduciary collateral in banking properly.  The theories used in analyzing the problem are legal system theory, ownership theory and fiduciary guarantee theory.  The method used in this research is normative legal research which was carried out as an effort to obtain the data needed for the problem.  The data used is secondary data and tertiary legal materials.  The primary data is used as supporting secondary legal material.  And data analysis was carried out using qualitative juridical analysis methods.   From the results of this research, it can be seen how the position of patents and copyrights as intangible assets should be used as objects of fiduciary guarantees in banking, by adding the words Intellectual Property Rights regarding guarantees to the Bank Indonesia Regulations (PBI).  And what is the concept of examination and assessment of the economic value of intellectual property rights, especially patents and copyrights, which will be used as a reference in calculating financial and legal risks for collateral recipients in future implementation.