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All Journal Akmenika : Jurnal Akuntansi dan Manajemen INTEGRITAS : Jurnal Pengabdian Jurnal Pengabdian Masyarakat IPTEKS AKMENIKA Jurnal Ekonomi dan Bisnis GROWTH (JEBG) JRABA MIMBAR INTEGRITAS Jurnal Mahasiswa Entrepreneur TGO Journal of Community Development Jurnal Pengabdian Masyarakat
Nanda Widaninggar, Nanda
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Penggunaan Relatif Atas Depresiasi yang Dilaporkan dan Pengeluaran Modal Untuk Pengambilan Keputusan Investasi Widaninggar, Nanda; Sumarni, Murti
Akmenika Vol 12, No 2 (2015): AKMENIKA
Publisher : Akmenika

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Abstract

Investors conducted that earnings was one of the stock’s price indicators. The substitution of accrual basis accounting information to cash basis accounting information was such a big issue since there were much critical ideas across accrual basis accounting information. The aim of this research was to recognize the impact of that substitution, by comparing the earnings in predicting the stock’s price when depreciation was included and when it was substituted by capital expenditure. Linier regression model, the comparation of determination coefficient (R2) between two equations and p-value were used to test the hypothesis and to determine the significance level of the model. This research’s samples were the manufactured companies listed in Indonesia Stock Exchange which was consistenly listed in the crisis period, from 1997-2002 and 2008-2013 and it was found that accrual basis depreciation had more information content than cash basis capital expenditure component that could not indicate the stock’s price.
Value Added Implementasi Enterprise Resource Planning (ERP) Widaninggar, Nanda
Akmenika Vol 10, No 2 (2013): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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Abstract

Management Information System became pivotal aspect since manager’s decision was made according to the information managed in the database. Enterprise Resource Planning (ERP) was not a brand new issue in Information and Communication Technology (ICT), but the development of this system never got stop. The aim of the implementation of ERP, initially, assisted the operational process of the company, moreover, in PT. Bentoel Internasional Investama Tbk.--a tobacco company which had so many barriers in its industries-- ERP added the value of the company in a very large aspects by using its Be-One. The used of ERP concept increased the productivity and customer satisfaction in the past nine years, and it brought PT. Bentoel Internasional Investama Tbk. to be the best e-Corporation in Indonesia according to SWA magazine version in 2010. ICT through the ERP, did not only create the automation process and efficiency, but also created the improvement of performance and finally changed the stakeholder’s paradigm into customer-centric.
Penggunaan Relatif Atas Depresiasi yang Dilaporkan dan Pengeluaran Modal Untuk Pengambilan Keputusan Investasi Widaninggar, Nanda; Sumarni, Murti
Akmenika Vol 12, No 2 (2015): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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

Abstract

Investors conducted that earnings was one of the stock’s price indicators. The substitution of accrual basis accounting information to cash basis accounting information was such a big issue since there were much critical ideas across accrual basis accounting information. The aim of this research was to recognize the impact of that substitution, by comparing the earnings in predicting the stock’s price when depreciation was included and when it was substituted by capital expenditure. Linier regression model, the comparation of determination coefficient (R2) between two equations and p-value were used to test the hypothesis and to determine the significance level of the model. This research’s samples were the manufactured companies listed in Indonesia Stock Exchange which was consistenly listed in the crisis period, from 1997-2002 and 2008-2013 and it was found that accrual basis depreciation had more information content than cash basis capital expenditure component that could not indicate the stock’s price.
PENERAPAN SISTEM AKUNTANSI DASAR DAN PELAPORAN KEUANGAN KPRI “KENCANA” Widaninggar, Nanda; Sari, Nurshadrina Kartika
Jurnal Pengabdian Masyarakat IPTEKS Vol 4, No 2 (2018): JURNAL PENGABDIAN MASYARAKAT IPTEKS
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (491.263 KB) | DOI: 10.32528/pengabdian_iptek.v4i2.1842

Abstract

Koperasi Pegawai Republik Indonesia?KENCANA? Situbondo memiliki fungsi bagi peningkatan kesejahteraan anggotanya. Akan tetapi, bekal kemampuan pengelolaan keuangan, terutama pembukuan belum dimiliki secara mumpuni oleh pengurus KPRI, sehingga muncullah banyak pertanyaan dari anggota mengenai proses pencatatan dan pelaporan keuangan, sehingga dikawatirkan muncul rasa tidak percaya terhadap pengurus, mengingat setiap kali Rapat Anggota Tahunan pertanyaan-pertanyaan yang mencuat adalah tidak jauh dari masalah pengelolaan keuangan. Tujuan khusus kegiatan PKM ini adalah: (1) Unit Simpan Pinjam (USP) dan Unit Usaha KPRI ?KENCANA? mampu mengimplementasikan sistem akuntansi dasar, dan (2) Mampu melakukan pelaporan keuangan secara lebih baik. Target jangka panjang kegiatan PKM ini adalah ?kemampuan memperoleh bantuan pinjaman modal dari lembaga keuangan formal?. Target jangka pendek (1) USP dan Unit Usaha  memiliki sistem dalam siklus akuntansinya, (2) USP dan Unit Usaha melakukan pelaporan keuangan secara lebih baik. Metode untuk mencapai target dilakukan melalui kegiatan pelatihan dan pendampingan bagi pengurus. Pelatihan dan pendampingan difokuskan pada penerapan dasar-dasar akuntansi menggunakan sistem terkomputerisasi sederhana serta penyusunan laporan keuangan. Pelatihan dan pendampingan dilakukan untuk memperkuat kemampuan pengurus USP dan Unit Usaha dalam pembukuan, penerapan siklus akuntansi dasar, dan penyusunan laporan keuangan. Pada program ini telah berhasil dibangun suatu sistem pelaporan keuangan berbasis web yang bernama Aplikasi Akuntansi dengan alamat kprikencana.com. Kata Kunci: Penerapan Sistem Akuntansi Dasar, Pelaporan Keuangan, Aplikasi Akuntansi
Penggunaan Relatif atas Depresiasi yang Dilaporkan dan Pengeluaran Modal untuk Pengambilan Keputusan Investasi Widaninggar, Nanda; Sumarni, Murti
Akmenika: Jurnal Akuntansi dan Manajemen Vol 12, No 2 (2015): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v12i2.1243

Abstract

Investors conducted that earnings was one of the stock’s price indicators. The substitution of accrual basis accounting information to cash basis accounting information was such a big issue since there were much critical ideas across accrual basis accounting information. The aim of this research was to recognize the impact of that substitution, by comparing the earnings in predicting the stock’s price when depreciation was included and when it was substituted by capital expenditure. Linier regression model, the comparation of determination coefficient (R2) between two equations and p-value were used to test the hypothesis and to determine the significance level of the model. This research’s samples were the manufactured companies listed in Indonesia Stock Exchange which was consistenly listed in the crisis period, from 1997-2002 and 2008-2013 and it was found that accrual basis depreciation had more information content than cash basis capital expenditure component that could not indicate the stock’s price.
PENERAPAN IFRS DALAM PRAKTIK MANAJEMEN LABA PADA BANK PEMERINTAHAN INDONESIA Sari, Nurshadrina Kartika; Turjono, Edi; Widaninggar, Nanda
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2 No 2 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v2i2.46020

Abstract

Banking sector must use accountability for report their financial statement, because external and internal users use it to evaluate the condition of the company. In other side if banks do earnings management practices it will not support for this purpose. IFRS (International Financial Reporting Standards) as the global financial standards that more accountable and transparance. This standard can push down the earnings management practice do by management. This research aims to obtain empirical evidence of IFRS implementation in earnings management practice, especially in Indonesia Government Banks during the period before and after using IFRS (2008-2015). The method of this research is using t-test by comparing data in 2008 to 2015. The result of this study indicates that there are differences in earnings management practices by management after implementation of IFRS. The contribution of this research is to get the empirical evidence related to the application of financial reporting standar based on IFRS, and producing transparency and accountable of the financial reports and decline in earnings management behavior.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI RETURN SAHAM PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA DENGAN NILAI PERUSAHAAN SEBAGAI VARIABEL INTERVENING TAHUN 2020-2023 Balgis, Raissa Zerlina; Wahyuni, Ika; Widaninggar, Nanda
Jurnal Mahasiswa Entrepreneurship (JME) Vol 3 No 12 (2024): DESEMBER 2024
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v3i12.5334

Abstract

Transportation companies play a crucial role in moving goods and people from the point of origin to their destination. This research examines the factors influencing stock returns in transportation companies listed on the Indonesia Stock Exchange, with firm value serving as an intervening variable. The study adopts a descriptive quantitative approach. The population consists of transportation companies listed on the Indonesia Stock Exchange between 2020 and 2023, with purposive sampling used to select the sample. Data analysis and hypothesis testing are carried out using Structural Equation Modeling (SEM). Using the Smart PLS 3.0 statistical application, the hypothesis test results indicate that Leverage has a positive impact on Firm Value, Profitability has a positive but not significant effect on Firm Value, and Market Value Added has a negative but not significant effect on Firm Value. Additionally, leverage has a negative and significant impact on stock returns, while profitability has a positive but not significant effect on stock returns, and added market value has a positive but not significant effect on stock returns. Firm Value itself has a positive but not significant effect on Stock Returns. Furthermore, Leverage has a significant positive but not significant effect on Stock Returns through Firm Value, Profitability has a positive but not significant effect on Stock Returns through Firm Value, and Market Value Added has a negative but not significant effect on Stock Returns through Firm Value.
ANALISIS HARGA POKOK PRODUKSI UNTUK MENENTUKAN HARGA JUAL KERUPUK BAWANG DAN KERIPIK SINGKONG PADA HOME INDUSTRY “DUA BAWANG” DI DESA SUCOLOR, KECAMATAN MAESAN, KABUPATEN BONDOWOSO Abela, Isma; Puspita, Dini; Ahmadi, Riska Fitriya; Rhamadani, Vina Syahadatina; Widaninggar, Nanda
Jurnal Mahasiswa Entrepreneurship (JME) Vol 2 No 12 (2023): DESEMBER 2023
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v2i12.4108

Abstract

This research was intended to find out the comparison between the calculation of the cost of goods sold for chips products in the "Dua Bawang" home industry using conventional/traditional methods and Full Costing methods. A qualitative approach with a case study design was the method of this research. Data collection was carried out using interview and documentation techniques. The data analysis presented in this research was comparative descriptive. The results of the research show that the cost of goods sold calculated based on Full Costing had different results from conventional/traditional method calculations with a better level of accuracy because Full Costing is a method of determining the cost of production which takes into account all cost elements into the cost of production which consists of raw material costs, direct labor costs and factory overhead costs, both variable and fixed. The management of home industry only records costs based on the money spent.
PERAN UKURAN PERUSAHAAN DALAM MEMODERASI PENGARUH PROFITABILITAS DAN KEBIJAKAN UTANG TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Sari, Revina Andika; Wahyuni, Ika; Widaninggar, Nanda
Jurnal Mahasiswa Entrepreneurship (JME) Vol 3 No 9 (2024): SEPTEMBER 2024
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v3i9.5225

Abstract

Pharmaceutical companies play a significant role in reforming the healthcare sector by researching, producing, developing, and distributing medications, including both generic and commercial drugs. This study aims to analyze and test the role of Company size in moderating the effects of Profitability and Debt policy on Firm value. The population for this study consists of 12 pharmaceutical companies listed on the Indonesia Stock Exchange from 2020 to 2022. The sampling technique used is purposive sampling. Data analysis and hypothesis testing in this study are conducted using Structural Equation Analysis - Partial Least Squares (PLS-SEM). The results of the hypothesis testing in the study show that Profitability has a negative but not significant effect on Firm value, while Debt policy has a significant negative effect on Firm value. Company size negatively moderates the effect of Profitability on Firm value, but this effect is not significant. Similarly, Company size negatively moderates the effect of Debt policy on Firm value, though this moderation is also not significant.
PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PROFITABILITAS MELALUI STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN ASURANSI DI BURSA EFEK INDONESIA PADA TAHUN 2019-2022 Istifani, Shofiatul Hasana Nur; Wahyuni, Ika; Widaninggar, Nanda
Jurnal Mahasiswa Entrepreneurship (JME) Vol 3 No 9 (2024): SEPTEMBER 2024
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v3i9.5222

Abstract

Insurance companies are growing along with the development of the business world. Whatever form or type of economic business is running, it is not only about financial benefits but also the risk of damage and bankruptcy. Human activities are increasingly diverse daily. Therefore some people need insurance while others do not. The human need for insurance encourages insurance companies to compete to get customers. This study analyzes the effect of Managerial Ownership Structure, Company Size, and Leverage on Profitability through Capital Structure as an intervening variable. The method used in this study is quantitative. The population in this study are insurance companies listed on the Indonesia Stock Exchange in 2019-2022. Purposive sampling is the sampling technique in this study. Data analysis and hypothesis testing in this study use the Structural Equation Model. The results of the hypothesis test using a statistical application, namely Smart PLS 3.0, show that the managerial ownership structure has a significant negative effect on capital structure, company size has a significant negative effect on capital structure, leverage has a significant positive effect on capital structure, managerial ownership structure has a positive but insignificant effect on profitability, company size has a positive but insignificant effect on profitability, leverage has a positive but insignificant effect on profitability, capital structure has a negative but insignificant effect on profitability, managerial ownership structure has a positive but insignificant effect on profitability through capital structure, company size has a positive but insignificant effect on profitability through capital structure, leverage has a significant negative effect on profitability through capital structure.
Co-Authors Abela, Isma Agustin, Diah Rosalinda Ahmadi, Riska Fitriya Amalia, Kiki Fitri Amalia, Risky Sofiatul Arifin, Priadi Ariyantiningsih, Febri Balgis, Raissa Zerlina Chofifa, Siti Ciptasari, Ayu Dita Windra Dini Puspita Diningrum, Nikita Diana Edi Turjono, Edi Ellafatul, Rizka Hilmiyah, Siti Ika WAHYUNI Istifani, Shofiatul Hasana Nur Mala, Yunita Kadi Muhaimin Dimyati Muhammad Firdaus Murti Sumarni, Murti Nurshadrina Kartika Sari Putri, Rellysia Gestania Rachman, Riza Rhamadani, Vina Syahadatina Saiful Amin Sandany, Rekso Sari, Cindi Pradita Sari, Revina Andika Sholehah, Rofiqotus Soeliha, Siti Triska Dewi Pramitasari Veithzal Rivai Zainal Wafiqoh, Qurratu A’yuni Wahyu Pamungkas Warata, Samuel Umbu Witriyana, Yuvita Budi