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All Journal Journal Of Management Science (JMAS) Enrichment : Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Bina Bangsa Ekonomika Jurnal Suara Pengabdian 45 Journal of Accounting and Finance (JACFIN) Journal of Law, Education and Business JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling
Anisa Sains Kharisma
Program Studi Akuntansi, Universitas Muhadi Setiabudi, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences

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Pengaruh Alokasi Pendapatan Asli Daerah terhadap Perubahan Anggaran Belanja Langsung Pemerintah Kabupaten Brebes pada Masa Pandemi Covid-19 Suci Alfiani; Anisa Sains Kharisma; Yenny Ernitawati; Amelia Sholeha; Nasiruddin
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 1 (2020): Februari
Publisher : Universitas Muhadi Setiabudi

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

Abstract

During the COVID-19 pandemic, all institutions experienced a great impact, including the budget. The purpose of this research is to determine the amount of Regional Original Income (PAD) for budget changes set by the Brebes Regency Government during the pandemic. The research method uses qualitative. The research sample of one unit of analysis in a related field, namely the budget field at the Brebes Regency Office of the Regional Revenue, Financial Management and Assets Agency (BPPKAD) was obtained using in-depth interview techniques. The results showed that there was a positive influence of budget changes on the direct expenditure budget during the Covid-19 pandemic on the Brebes Regency Government.
Kemampuan Kinerja Keuangan dan Produksi Berbasis Green Economy dalam Peningkatan Pendapatan Resmil Desa Pulogading Alfia Indriyanti; Anisa Sains Kharisma; Yenny Ernitawati; Nasiruddin; Amelia Sholeha
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 2 (2020): Agustus
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v2i2.969

Abstract

Rice milling is a meeting center between production, post-harvest, processing and marketing of grain/rice so that it is an important link in the national rice supply which is required to be able to contribute to the provision of rice, both in terms of quantity and quality to support national food security. This study aims to identify which officials have done and have not done the concept of green economy and how it affects official performance. This research method uses quantitative data types and the data sources used are primary data in the form of respondents' perceptions. The samples taken were 5 rice mills located in Pulogading village with 50 respondents. there are two data source collections carried out in the rice official, namely primary data and secondary data. This study used sampling with the accidental sampling method, which is a sampling method by identifying the general character of the research object. The results of this study showed a production variable (X1) to an increase in income (Y) of the production variable of -0.279 and a negative sign. This shows that there is a decrease in production in increasing income, which can increase the variable increase in income by 0.279. Meanwhile, the company's performance variable (X2) to the increase in revenue (Y) of the official policy variable was 0.748 and marked positive. This shows that there is an increase in employee awareness of responsibility for their work in the officialdom.
Pengaruh Profitabilitas dan Net Profit Margin terhadap Harga Saham Perusahaan Manufaktur Fora Susanti; Anisa Sains Kharisma; Titi Rahmawati; Nasiruddin; Roni
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.v3i1.975

Abstract

Recently, Indonesian people are very interested in stocks as a form of investment. Stock investment was chosen because it can generate large returns in a short time or short returns in one day. Most of the returns obtained come from the increase or decrease in stock prices from one time to another. The purpose of this study is to determine and assess the effect of profitability metrics (ROA and ROE) and net profit margin, either individually or together, on stock prices. To ensure the relationship between the independent variable and the dependent variable, the researcher used an associative causal approach. 15 (fifteen) manufacturing companies in the foodsand beverage sub-sector for the year 2019–2020 listed on the IDX are the population of this study. According to the analysis findings, NPM has a considerable impact on the share price alone, while profitability has a smaller impact. The results of the F test simultaneously show that the three variables have no significant effect on stock prices.
Non Debt Tax Shield, Struktur Aktiva, Profitabilitas dan Ukuran Perusahaan terhadap Kebijakan Hutang Perusahaan pada Sektor Pertambangan yang Terdaftar di BEI Melly Pitria Indriani; Yenny Ernitawati; Anisa Sains Kharisma; Maftukhin; Nur Afridah
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.v3i1.976

Abstract

Maintaining the sustainability of the company can be done by paying attention to the company's financial management. If the company's internal funding sources do not reach its operational costs, the option that can be chosen is to use external funding sources (debt). The purpose of this study is to prove whether there is an effect of non-debt tax shield, asset structure, profitability and firm size on debt policy. Sampling used purposive sampling technique. The analysis technique uses multiple linear regression with the help SPSS. Partially the results determine the non-debt tax shield variable has a negative effect on debt policy. However, the asset structure and profitability variables have a significant positive effect on debt policy and the firm size variable shows no effect on the company's debt policy. Simultaneously, non-debt tax shield, asset structure, profitability and firm size affect the company's debt policy.
Faktor-Faktor yang Mempengaruhi Pemilihan Karier Menjadi Akuntan Publik di Universitas Muhadi Setiabudi Ma’rifatul Indra Oktaviani; Yenny Ernitawati; Dumadi; Anisa Sains Kharisma; Maftukhin
Journal of Accounting and Finance (JACFIN) Vol. 3 No. 2 (2021): Agustus
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v3i2.984

Abstract

The purpose of this study is to find out whether professional training, work environment, and social values affect the perception of accounting students having a career as a public accountant. This research is included in the type of descriptive research with a quantitative approach. This primary data collection method was carried out using a questionnaire method that was distributed to respondents. The population in this study were employees who took accounting study programs at Muhadi Setiabudi University. The results of this study stated that partially the factors of professional training, work environment, and social values had a significant effect on career selection to become public accountants by employees who took accounting study programs at Muhadi Setiabudi University (UMUS). Simultaneously F-count is greater than F-table. The calculation shows that professional training, work environment, and social values together have a significant influence on the selection of a career as a public accountant by employees who take accounting study programs at Muhadi Setiabudi University or in other words, the hypothesis is accepted.
Analisis Kinerja Keuangan Ditinjau dari Rentabilitas, Likuiditas dan Solvabilitas pada Peternakan Puyuh Petelur Hidayatai Cahyani Eka Putri; Dumadi; Titi Rahmawati; Roni; Anisa Sains Kharisma
Journal of Accounting and Finance (JACFIN) Vol. 3 No. 2 (2021): Agustus
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v3i2.988

Abstract

This study aims to analyze the financial performance of laying quail farms in Bulakamba District, Brebes Regency from January to December 2020 in terms of rentability, liquidity, and solvency. This research uses descriptive and qualitative analysis methods, focusing on the financial performance of animal husbandry. Based on the research, the results of the research obtained are that Mr. Roni's farm has a fairly good performance, a rentability level of 0.70 and a liquidity level of 1.60 and for the calculation of a solvency ratio level of 0.63% which is too high, when compared to the calculation of the solvency ratio of other breeders. Mr. Aripin's farm has excellent performance, rentability level of 0.76 and liquidity level of 2.19 and for the calculation of solvency ratio level of 0.49% which is lower when compared to the calculation of solvency ratio of other breeders. Mr. Raste's farm has a fairly good performance, a rentability level of 0.72 and a liquidity level of 1.67 and for the calculation of the solvency ratio rate of 0.61%. Mr. Kito's farm has a fairly good performance, a rentability level of 0.69 and a liquidity level of 1.63 and for the calculation of a solvency ratio of 0.57% which is lower when compared to the calculation of the solvency ratio of other breeders. Mr. Jeri's farm has a fairly good performance, a rentability level of 0.63 and a liquidity level of 1.62 and for the calculation of a solvency ratio of 0.63% which is slightly higher when compared to the calculation of the solvency ratio of other breeders.
Cooperative liquidity and profitability in Brebes Regency Nasiruddin Nasiruddin; Yenny Ernitawati; Anisa Sains Kharisma; Hilda Kumala Wulandari; Maftukhin Maftukhin
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.v12i6.1113

Abstract

The purpose of this study was to analyze the health level of cooperatives in Brebes Regency. This study used a descriptive method with a purposive sampling method in selecting a sample of 36 cooperatives from 375 cooperatives in Brebes Regency. This study analyzes the aspects of liquidity and aspects of independence and growth. The results of this study from 36 samples that were used as research objects showed that in terms of liquidity only 1 cooperative was in the title of Liquid, namely KPRI Karib Sukses Mandiri. The other 2 cooperatives are under the title of Less Liquid, namely KJKS Al Muawanah and Kpri Prosperous. Other cooperatives are classified as illiquid. The independence and growth aspect is calculated using 3 ratios, namely the asset profitability ratio, the equity profitability ratio, and the operational independence ratio. There are 7 cooperatives whose asset profitability ratios are at a high level, namely above 10%, namely Kopkar Rukun Sejahtera at 12.31, Koppontren Shofwatussu'ada at 18.94, Kpri Harum at 10.99, Kpri Dwi Tunggal at 13.70, Kpri Families Prosperous at 14.40, Kpri SMEAN 1 Brebes was 13.70, Kpri SMPN I Brebes was 11.03. Of the 36 cooperatives, there are 2 cooperatives that have a profitability ratio of over 10%, namely Koppontren Shofwatussu'ada at 11.16 and Kpri Karib Sukses Mandiri at 11.44. Cooperatives that have an operational independence ratio above 150%, there are 5 cooperatives namely KJKS Al Muawanah with 146.99, Kopkar Rukun Sejahtera with 133.00, Kopontren Al Falah Mandiri with 100.00, Kopontren Al Hikmah with 116.61, Kpri Harum with 141.27.
PELATIHAN PENGGUNAAN APLIKASI PENCATAT KEUANGAN BAGI PETERNAK PUYUH DI KECAMATAN BULAKAMBA Roni Roni; Anisa Sains Kharisma; Wahidin Wahidin; Robby Setiadi; Sita Dwi Yanti
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2023): Volume 4 Nomor 3 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i3.17303

Abstract

\ Pelatihan ini bertujuan untuk meningkatkan pengelolaan keuangan peternak puyuh di Kecamatan Bulakamba melalui penggunaan aplikasi pencatat keuangan ‘Griyo Pos’. Metode pelatihan melibatkan ceramah dan demonstrasi langsung menggunakan aplikasi tersebut, yang dirancang untuk memberikan pemahaman dan keterampilan praktis kepada para peternak dalam mengoperasikan aplikasi secara efektif. Materi ceramah meliputi topik pengelompokan pendapatan dan pengeluaran, pembuatan laporan keuangan, dan pentingnya analisis keuangan dalam pengambilan keputusan yang tepat. Setelah sesi ceramah, dilakukan Focus Group Discussion (FGD) sederhana untuk menganalisis SWOT (Strengths, Weaknesses, Opportunities, Threats) dalam pengelolaan keuangan peternak puyuh. Hasil analisis SWOT menunjukkan bahwa Griyo Pos dapat menjadi solusi yang bermanfaat untuk mengatasi tantangan dalam pengelolaan keuangan. Aplikasi ini memungkinkan peternak untuk mencatat transaksi keuangan dengan mudah dan akurat serta memantau arus kas dan persediaan. Pelatihan ini melibatkan ahli dari Universitas Muhadi Setiabudi sebagai pemateri untuk memberikan pengetahuan tentang pengelolaan keuangan yang baik, instalasi dan pengaturan aplikasi, serta keamanan data keuangan. Kepuasan peserta pelatihan terhadap penggunaan aplikasi keuangan Griyo Pos yang sangat positif. Peserta menyatakan bahwa materi yang disampaikan sesuai dengan kebutuhan, pelatihan dilaksanakan dengan baik, dan mereka merasa puas dengan pelatihan secara keseluruhan. Kesimpulan tersebut mengindikasikan keberhasilan pelatihan dalam memberikan manfaat konkret dan relevan bagi peserta serta mendorong peningkatan kualitas dalam bidang peternakan puyuh.
Pengaruh Pengelolaan Alokasi Dana Desa dan Jumlah UMKM Terhadap Kesejahteraan Masyarakaat Desa Wanasari Anggih Anggih; Anisa Sains Kharisma
JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Vol 1, No 2 (2023): Agustus 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jamparing.v1i2.1006

Abstract

Dalam rangka untuk menaikkan kualitas masyarakat, pembangunan di desa merupakan gerakan yang dilandasi oleh kesadaran masyarakat maka dari itu alokasi dana desa sangat berpengaruh bagi kesejahteraan masyarakat desa. Tidak hanya berasal dari dana dari alokasi dana desa supaya sanggup tingkatkan kesejahteraan masyarakat pada Desa Wanasari tidak terlepas dari terdapatnya kedudukan dari UMKM. Penelitian ini bertujuan untuk mengetahui mengenai pengelolaan Alokasi Dana Desa (ADD) dan jumlah UMKM mempengaruhi pada kesejahteraan masyarakat. Penelitian ini di lakukan di Desa Wanasari, Kecamatan Wanasari, Kabupaten Brebes. penelitian ini dibuat menggunakan metode kuantitatif dengan menggunakan data primer serta sekunder. Penelitian ini menggunakakn analisis regresi berganda, dengan dukungan fitur lunak SPSS tipe 22. Dengan dukungan analisis ini, peneliti dapat memutuskan pengaruh variabel independen pengaruhi kepada variabel dependen. Hasil pada penelitian ini menjelaskan jika pengelolaan Alokasi Dana Desa( ADD) dan Jumlah UMKM berpengaruh positif dan signifikan Terhadap Kesejahteraan Masyarakat.
Influence of accounting information systems and budget towards service quality (case study on BPJS patients at Sidamulya Health Center, Brebes) Slamet Bambang Riono; Solikhin; Dumadi; Anisa Sains Kharisma
Junal Ilmu Manajemen Vol 6 No 4 (2023): October: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v6i4.326

Abstract

This study aims to analyze the effect of accounting information systems and budgets on the quality of service at the Sidamulya Brebes Health Center. The author uses a descriptive research method using a qualitative research approach. Data collection techniques consist of interviews, observations and literature studies. Research data in the form of primary data with questionnaire instruments. The population of this study was 4,598 patients participating in registered active health insurance users. The study sample was determined 98 people, with the Slovin formula, the margin of error is 10%. Data analysis techniques with multiple linear regression assisted by SPSS. Instruments are tested with validity and reliability. Some of the data analysis tests in this study are classical assumption tests including normality tests, multicollinearity tests, heterokedasticity tests, and descriptive static tests. Hypothesis tests include statistical tests t, statistical tests F, and coefficient of determination (R2) tests. The results of this study show that the accounting information system has a positive and significant effect on service quality with t table 4.306 > t calculate 1.98525 and Sig. value 0.000, budget expenditure has a positive and significant effect on service quality with t table 2.055 > t calculate 1.98525 and Sig. value 0.043, and accounting information systems and budgets simultaneously have an influence on the quality of service for BPJS Puskesmas Sidamulya Brebes patients by 32.1%.
Co-Authors Akhmad Saripin Aldi Prayoga Alfia Indriyanti Amelia Sholeha Andi Yulianto Anggih Anggih Azizah Cerni Amelia Fauziah Dumadi Dumadi Fora Susanti Hidayatai Cahyani Eka Putri Hilda Kumala wulandari Indah Dewi Mulyani Indriyani, Azizah Kartika Nurul Aeni Laila Putri Setia Arti Maftukhin Maftukhin Maftukhin Maftukhin Ma’rifatul Indra Oktaviani Melly Pitria Indriani Nasiruddin, Nasiruddin Nur Afridah Riono, Slamet Bambang Ririn Widia Astuti Rita Isnaeni Robby Setiadi Roni Roni Sita Dwi Yanti Siti Musdalifah Solikhin Suci Alfiani TITI RAHMAWATI Tuti Alawiyah Veronika Hutapea Wahidin Wahidin Yenny Ernitawati