Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Jurnal Mantik Servitia: Journal of Community Service and Engagement Ascendia: Journal of Economic and Business Advancement Profixa: International Journal of Economic and Business Research
Tuti Achyani
Politeknik Bina Madani
Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Transportation Other

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 1 
The Effect of Training and Development on Employee Performance At Pt. Daewon Electric Indonesia Askur Wahyudi; Atik Budi Paryanti; Tuti Achyani; Rendy Permana; Selvi Awaliah; Putri Ayu Lestari
Jurnal Mantik Vol. 6 No. 3 (2022): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i3.3101

Abstract

This study aims to examine and analyze the effect of training and development on employee performance at PT. Daewon Electric Indonesia. The benefit of this research is to provide information about Training and Development on employee performance at PT. Daewon Electric Indonesia. The population in this study were all employees at PT. Daewon Electric Indonesia, which has 58 employees. The method of data collection in this study is to use a questionnaire. Analysis of the data used in this study is multiple linear regression. The results of this study are simultaneously training and development have a positive and significant effect on employee performance at PT. Daewon Electric Indonesia. Partially, training has a positive and significant effect on employee performance at PT. Daewon Electric Indonesia. Partially the development of human resources has a positive and significant effect on the performance of employees at PT. Daewon Electric Indonesia.
Branding Identitas Visual Umkm Kue Cincin Mpo Wida Ayu Ambarwati; Yulita Wibowo; Ratna Sari Dewi; Tuti Achyani; Lilian Lilian; Erick Imanuel; M. Aris Arfani Aruna
Journal of Community Service and Engagement Vol 1 No 2 (2026): February: Servitia: Journal of Community Service and Engagement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/0e8zxs60

Abstract

This study examines the development of visual brand identity for MSMEs through a non-empirical experimental design approach, focusing on strategic planning and the production of visual artifacts as solutions to branding challenges. The case study of Kue Cincin Mpo Wida reveals initial inconsistencies in visual elements, lack of content structure, and weak brand representation on digital platforms. The intervention involved the formulation of a structured visual system based on content pillars, supported by the integration of digital and physical media to enhance brand coherence across multiple touchpoints. The results indicate that the implementation of a systematic visual identity not only improves aesthetic consistency but also transforms communication practices into more strategic and organized processes. Furthermore, the developed system functions as an operational guideline that enables business actors to manage branding activities independently and sustainably. The findings highlight that design-driven branding contributes to strengthening managerial capacity, fostering brand awareness, and supporting long-term competitiveness of MSMEs in digital environments.
Pengaruh Rasio Keuangan dan Earning per Share terhadap Harga Saham Perusahaan Sektor Finansial di Bursa Efek Indonesia Periode 2021–2023 Ellynawati Ellynawati; Tuti Achyani; David Chandrawan; Anna Fajarwaty; Ayu Ambarwati; Shakira Sitirouloh Tuanaya
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/v89k6g04

Abstract

This study examines the effect of financial ratios and earnings per share on stock prices of financial sector companies listed on the Indonesia Stock Exchange during 2021–2023. Using a quantitative explanatory design with panel data regression, the sample consists of firms selected through purposive sampling based on data completeness and consistency. The independent variables include return on assets, return on equity, net profit margin, and earnings per share, while stock price is measured by annual closing price. The results indicate that earnings per share demonstrates the strongest and most consistent positive influence on stock prices, while profitability ratios show varying levels of significance across models. Simultaneous testing confirms that all variables jointly affect stock prices, and model evaluation suggests that the fixed effect specification provides the best fit with satisfactory explanatory power. These findings support signaling theory and fundamental analysis, emphasizing the importance of financial performance indicators in investor decision making.  
SAK ETAP Implementation in the Financial Statements of Jati Maju Mandiri Savings and Loans Cooperative Anna Fajarwaty; Ratna Sari Dewi; Tuti Achyani; Ellynawati Ellynawati; David Chandrawan
International Journal of Economic and Business Research Vol. 1 No. 3 (2026): : July: Profixa: International Journal of Economic and Business Research
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/aj5v5n37

Abstract

This study analyzes the implementation of the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in the 2024 financial statements of Jati Maju Mandiri Savings and Loans Cooperative. An empirical qualitative approach with a descriptive case-study design was employed using documentary analysis of financial statements and interviews with the Chairperson and Treasurer. The findings indicate that SAK ETAP was only partially implemented. The cooperative prepared a statement of financial position and an income statement but did not prepare a statement of changes in equity, statement of cash flows, or notes to the financial statements. Further inconsistencies were identified in the classification of current and non-current assets, presentation of bank accounts and member receivables, separation of liabilities and equity, and disclosure of fixed assets and depreciation policies. The income statement also presented prior-period profit as operating revenue and SHU distribution as an operating expense, reducing the clarity of current-period performance. Nevertheless, the cooperative had established fundamental accounting practices and recorded its principal financial transactions. The findings demonstrate that improving statement completeness, classification, presentation, and disclosure is necessary to strengthen financial reporting quality. The study provides empirical evidence for improving transparency, accountability, and SAK ETAP-oriented financial governance in savings and loans cooperatives.  
Implementasi SAK EMKM dalam Penyajian Laporan Keuangan pada UMKM Rusbeef Grill House 2025 Ratna Sari Dewi; Rendy Permana; Tuti Achyani; Ellynawati Ellynawati; David Chandrawan; Anna Fajarwaty; Yanti Apriyaningsih
Journal of Community Service and Engagement Vol 2 No 1 (2026): August: Servitia: Journal of Community Service and Engagement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/4jm2v193

Abstract

This study examines the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the presentation of financial statements at Rusbeef Grill House in Tambun Selatan, Bekasi Regency. A qualitative case study approach was employed, with data collected through observation, interviews, and documentation during February–May 2025. The findings show that financial recording had been conducted using Microsoft Excel and a cashier application, but it remained focused on cash inflows, outflows, and simple profit calculations. After adjustment based on SAK EMKM, the business was able to prepare an income statement, statement of financial position, and notes to the financial statements. In August 2025, total revenue reached Rp18,636,000, net profit amounted to Rp2,221,750, total assets were Rp71,076,750, liabilities were Rp0, and equity was Rp71,076,750. The main limitations were insufficient accounting knowledge, incomplete account classification, and the absence of routine adjustment procedures. The study concludes that SAK EMKM improves the structure and usefulness of financial information, but sustainable implementation requires continuous training, assistance, and consistent accounting procedures. These improvements can support managerial evaluation, accountability, and future financing decisions effectively.
Co-Authors Anna Fajarwaty Askur Wahyudi Ayu Ambarwati David Chandrawan Ellynawati Ellynawati Erick Imanuel Lilian Lilian M. Aris Arfani Aruna Paryanti, Atik Budi Putri Ayu Lestari Ratna Sari Dewi Rendy Permana Selvi Awaliah Shakira Sitirouloh Tuanaya Yanti Apriyaningsih Yulita Wibowo