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All Journal Jurnal Keperawatan EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Scientific Journal of Reflection : Economic, Accounting, Management and Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan FINANCIAL : JURNAL AKUNTANSI JAZ: Jurnal Akuntansi Unihaz Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Manajemen Bisnis dan Keuangan Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Jurnal Bisnis Mahasiswa PAKDEMAS : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Seandanan: Jurnal Pengabdian pada Masyarakat Balance : Jurnal Akuntansi dan Manajemen Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital JURNAL AKUNTANSI DAN BISNIS Innovative: Journal Of Social Science Research Jurnal Pengabdian West Science Jurnal Dehasen Mengabdi Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Pengabdian Bukit Pengharapan Sharia Economic and Management Business Journal (SEMBJ) ADM : Jurnal Abdi Dosen dan Mahasiswa Jurnal Akuntansi Keuangan Dan Perpajakan Jurnal Ekonomi, Manajemen, Akuntansi BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Jurnal Kegiatan Pengabdian Mahasiswa (JKPM)
Helmi Herawati, Helmi
Universitas Prof. Dr. Hazairin, S.H Bengkulu
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LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT. BANK MANDIRI TBK. DAN ENTITAS ANAK Herawati, Helmi
Ekombis Review Vol 4, No 1 (2016)
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (716 KB)

Abstract

Helmi Herawati; The banks financial performance assessment is based on three types of the bank liquidity ratio, the banks solvability ratio and bank profitability ratio. Competition between banks in collecting funds from the public and channel funds from the public in the form of loans by commercial banks will be more stringent. Competition among banks in practice many banks are less careful, or deviate from the rules that apply in the world of banking business. The research objective was to determine the financial performance of PT Bank Mandiri, Tbk and its subsidiaries based on financial ratios of the Bank. This type of research is a comparative study, based on three ratios mentioned above indicates PT Bank Mandiri, Tbk and its subsidiaries periods of 2013 and 2014 in good positionKeywords: Financial Statements, The Financial Performance Of The Banks Financial Ratios
LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT. BANK MANDIRI TBK. DAN ENTITAS ANAK Herawati, Helmi
JURNAL EKOMBIS REVIEW Vol 4 No 1 (2016)
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (716 KB)

Abstract

Helmi Herawati; The bank's financial performance assessment is based on three types of the bank liquidity ratio, the bank's solvability ratio and bank profitability ratio. Competition between banks in collecting funds from the public and channel funds from the public in the form of loans by commercial banks will be more stringent. Competition among banks in practice many banks are less careful, or deviate from the rules that apply in the world of banking business. The research objective was to determine the financial performance of PT Bank Mandiri, Tbk and its subsidiaries based on financial ratios of the Bank. This type of research is a comparative study, based on three ratios mentioned above indicates PT Bank Mandiri, Tbk and its subsidiaries periods of 2013 and 2014 in good positionKeywords: Financial Statements, The Financial Performance Of The Bank's Financial Ratios
PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI EMPIRIS PADA BURSA EFEK INDONESIA) Herawati, Helmi
JURNAL EKOMBIS REVIEW Vol 5 No 2 (2017)
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (926.986 KB)

Abstract

Helmi Herawati; The study of intellectual capital in Indonesia originated from the emergence of PSAK No.19 which was the beginning of the development of intellectual capital. PSAK No.19. The data to be used in this study is all companies listing on the BEI using annual financial statements obtained with online database http://www.idx.co.id/. The amount of sample is as many as 397 companies listing on BEI, using the technique of sampling sampling is a type of random sample selection of information obtained by using certain considerations or with the aim to obtain a representative sample in accordance with the criteria specified. Based on the results of testing with PLS note that IC (VAIC) does not positively affect the financial performance of the company. Hence, therefore, H1 is not acceptable. From the result of PLS testing indicates that IC (VAIC) positively has no effect on future company's financial performance. Hence it means that H2 is not proven. From the result of testing of PLS present proof that there is no positive influence of ROGIC to financial performance. From result of PLS test show that IC contribution to a future performance of company there is no difference according to type of company sector. So that means H4 is rejected.ey Words: Intangible Assets, Intellectual Capital, Corporate Financial Performance.
HUBUNGAN ANTARA KONSUMSI ROKOK DENGAN LAMA PROSES PENYEMBUHAN LUKA OPERASI ELEKTIF STERIL FASE INFLAMASI DI INSTALANSI RAWAT INAP II RUMAH SAKIT UMUM DAERAH dr. SAIFUL ANWAR MALANG Tanto Hariyanto; Helmi Herawati; Wahyuningsri .
Jurnal Keperawatan Vol. 6 No. 1 (2015): Januari
Publisher : University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (81.987 KB) | DOI: 10.22219/jk.v6i1.2853

Abstract

Gaya hidup merupakan salah satu determinan yang relatif sulit untuk dikontrol. Salah satu gaya hidup yang dapat menghambat proses penyembuhan luka yaitu pola kebiasaan merokok. Merokok dapat menurunkan jumlah hemoglobin yang berguna untuk mengangkut oksigen. Merokok juga diindikasikan meningkatkan agregasi platelet yang dapat membentuk bekuan darah dalam sistem sirkulasi.Penelitian ini menggunakan analitik observasional dengan Control Group. Analisis hubungan dengan menggunakan uji “Contigency Coefficient “ada hubungan yang kuat antara kebiasaan mengkonsumsi rokok terhadap waktu penyembuhan luka. Berdasarkan hasil temuan diatas disarankan bagi peneliti yang ingin melanjutkan dapat lebih menspesifikan terhadap kuantitas dan kualitas kandungan rokok yang dikonsumsi dengan desain eksperimental semu atau laboratory test, sedangkan proses penyembuhan luka dapat ditingkatkan observasinya sampai fase akhir penyembuhan (fase maturasi).
LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT. BANK MANDIRI TBK. DAN ENTITAS ANAK Helmi Herawati
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 4 No 1 (2016)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (716 KB) | DOI: 10.37676/ekombis.v4i1.157

Abstract

Helmi Herawati; The bank's financial performance assessment is based on three types of the bank liquidity ratio, the bank's solvability ratio and bank profitability ratio. Competition between banks in collecting funds from the public and channel funds from the public in the form of loans by commercial banks will be more stringent. Competition among banks in practice many banks are less careful, or deviate from the rules that apply in the world of banking business. The research objective was to determine the financial performance of PT Bank Mandiri, Tbk and its subsidiaries based on financial ratios of the Bank. This type of research is a comparative study, based on three ratios mentioned above indicates PT Bank Mandiri, Tbk and its subsidiaries periods of 2013 and 2014 in good positionKeywords: Financial Statements, The Financial Performance Of The Bank's Financial Ratios
PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI EMPIRIS PADA BURSA EFEK INDONESIA) Helmi Herawati
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 5 No 2 (2017)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (926.986 KB) | DOI: 10.37676/ekombis.v5i2.384

Abstract

Helmi Herawati; The study of intellectual capital in Indonesia originated from the emergence of PSAK No.19 which was the beginning of the development of intellectual capital. PSAK No.19. The data to be used in this study is all companies listing on the BEI using annual financial statements obtained with online database http://www.idx.co.id/. The amount of sample is as many as 397 companies listing on BEI, using the technique of sampling sampling is a type of random sample selection of information obtained by using certain considerations or with the aim to obtain a representative sample in accordance with the criteria specified. Based on the results of testing with PLS note that IC (VAIC) does not positively affect the financial performance of the company. Hence, therefore, H1 is not acceptable. From the result of PLS testing indicates that IC (VAIC) positively has no effect on future company's financial performance. Hence it means that H2 is not proven. From the result of testing of PLS present proof that there is no positive influence of ROGIC to financial performance. From result of PLS test show that IC contribution to a future performance of company there is no difference according to type of company sector. So that means H4 is rejected.ey Words: Intangible Assets, Intellectual Capital, Corporate Financial Performance.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL, SISTEM PENGENDALIAN INTERN DAN KUALITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (STUDI KASUS INSPEKTORAT KABUPATEN BENGKULU TENGAH) Novita Fitriyani; Helmi Herawati
Jurnal Ilmu Akuntansi Vol 2 No 2 (2019): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v2i2.989

Abstract

This study aims to determine how much influence the Accrual Based Accounting, Internal Control Systems and Financial Statement Quality on the Accountability of Government Institution Performance, at the Central Bengkulu District Inspectorate.Based on the results and hypothesis testing that has been described, accrual-based accounting has a significant effect with the value of 0.714 on the accountability of government performance in the Central Bengkulu District Inspectorate. This shows that in the first hypothesis Accrual Based Accounting the hypothesis is accepted. The internal control system has a significant effect with a value of 0.801 on the accountability of government performance in the Central Bengkulu District Inspectorate. This shows that in the second hypothesis, the internal control system is accepted. The quality of financial statements has a significant effect with a value of 0.774 on the accountability of government performance in the Central Bengkulu Inspectorate, this shows in the third hypothesis The quality of the financial statements is accepted. So that it can be concluded that Accrual Based Accounting, Internal Control System and Quality of Financial Statements have a significant effect on the accountability of the performance of government agencies in the Central Bengkulu Inspectorate, with a value of 82% and the rest is influenced by other factors outside the X variable in this study.
PENTINGNYA LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN Helmi Herawati
Jurnal Ilmu Akuntansi Vol 2 No 1 (2019): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v2i1.806

Abstract

As for the purpose of this studi the importance of financial statements to assess company performance. Research has benefits for the company as input in the importance of a financial report in terms of assessing a company's performance to make a decision in the future. This research also benefits researchers to find out how important these financial statements are for evaluating performance. This study uses a Naturalistic method commonly referred to as a qualitative method, according to Sugiyono (1999: 8) is a study used to examine a natural object (as opposed to an experiment) where researchers are a key instrument. This study uses data qualitative, namely data formed by words, sentences or schemes and images. The source of this research data from secondary data, namely the data source is not directly through literature studies, notes and books that exist. Performance is financial performance is a description of the financial condition of a company in a certain period both concerning aspects of fund raising and fund distribution, which are usually measured by capital adequacy indicators, liquidity and profitability. The benefits of performance appraisal for management are to manage organizational operations, assist decision making, identify training and development needs of employees, provide feedback for employees how employers value their performance, provide a basis for distribution of awards
“ANALISIS LAPORAN KEUANGAN DENGAN RASIO LIKUIDITAS UNTUK MENILAI KINERJA PERUSAHAAN “(PT HM SAMPOERNA TBK TAHUN 2012-2014)” HELMI HERAWATI herawati
Jurnal Ilmu Akuntansi Vol 1 No 1 (2018): JAZ: Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v1i1.372

Abstract

The purpose of this study is to analyze financial statements with liquidity ratios and to determine the performance of PT. HM Sampoerna Tbk. The nature of this research is descriptive describes something that is studied and then analyzed to provide alternative solutions to the problems studied (Sugiyono: 2007). Analysis of Current Ratio, it is found that the company's ability to guarantee current debt from 2012 is 1.7756 in 2013 at 1.7526 and 2014 is 1.5277 while industry standard for current ratio is 2 times and this result does not meet industry standard. Quick Ratio analysis resulted in 2012 that is 0,4587 year 2013 at number 0,3229 and year 2014 is 0,2460 while industry standard for Quick ratio is 1,5 times and this result do not meet industry standard. Cash Ratio analysis result calculation that cash the company can not guarantee the debt of the company this can be seen from the result of 2012 that is 6,5851 in 2013 at number 5,4213 and year 2014 diangka 0,4785 while industry standard for cash ratio is 50% and this result do not meet industry standard. see the results of ratio analysis above it can be concluded that PT.HM.Sampoerna Tbk is an illiquid company, because the company is unable to guarantee the authority short-term.
Pengaruh Ukuran Perusahaan Dan leverage terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia helmi herawati
Jurnal Ilmu Akuntansi Vol 4 No 2 (2021): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v4i2.2467

Abstract

Effect of Company Size and Leverage Against Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange This study aims to determine the effect of company size and leverage on tax avoidance on manufacturing companies listed on the Indonesia Stock Exchange. The study was conducted on 18 manufacturing companies listed on the Indonesia Stock Exchange with a research period of 2016-2018. The data analysis method uses multiple linear regression, with variables X1 (company size), X2 (leverage), against tax avoidance (Y).The results showed the multiple linear regression equation can be seen that X1 (company size) has a negative effect while X2 (leverage) has a positive effect on tax avoidance (Y), with the results of the regression test: Y = 0.211-0.200X1 + 0.109 X2 + e. The coefficient of determination obtained by 0.274. This means that X1 (company size) and X2 (leverage) affect tax avoidance (Y) by 27.4% while the rest (100% - 27.4% = 72.6%) is influenced by other variables that are not examined in this study. Based on the results of testing with the t test, testing for variable X1 (company size) shows a significance value of 0.002 <0.05, meaning X1 (company size) has a significant effect on tax avoidance (Y) on manufacturing companies listed on the Indonesia Stock Exchange . Variable X2 (leverage) shows a significance value of 0.021 <0.05. Because the significance value is less than 0.05, meaning X2 (leverage) does not have a significant effect on tax avoidance (Y) on manufacturing companies listed on the Indonesia Stock Exchange. Based on the results of testing the hypothesis with the F test, the results of statistical calculations show a significance value of 0.002 <0.05. This means that together X1 (company size) and X2 (leverage) have a significant effect on tax avoidance (Y)
Co-Authors A.Ropik, Lika Holipa Aan Zulyanto, Aan Adilah Khalisah Putri Alkerina Sindi Delvia Amanda , Aisyah Meutia Amanda, Aisyah Meutia Angel Bunga Luxchita Anisa Vionita Anjeli, Sherin Apriadi, Mawansa azzarah permata juri, putrii cahyani, dwi sinta Chelomitha, Imellia Dani, Dwi Rahma Desty, Rizha Devi Ika Apriyani Sitanggang Dimas Gilang Wahyudi Dinda Dwi Gustia Ninggrum Dona Oktaviani Dorianto Gustra Dwi Seprianty Marunduri Edo Mardiansyah Efriyanto, Rozi Elviza Diana Febiola, Githa Hadijjah Haryadi Haryadi Herlianti, Putri Indi Rahmadani Iwin Arnova Iwin Arnova Jamilah Jamilah Jati, Rio Linggar Jaya, Asep Sutra Jivia Oktapiani Julizar, Engki Kelvin, Kelvin Imanuela Cristian Yogatama Lestari, Onika Niken Lesti, Aulia Thasabita Maharani, Edlien Nur Mahesa, Siska Zelia Mardiansyah, Edo Mardina Anggraini Nengsi Marunduri, Dwi Seprianty Mawansa Apriadi Melvia, Yose Arta Munawaroh, Nabila Badriyatul Munti Metralia Niken Lestari, Onnika Noprika, Airin Novita Fitriyani Nuraini Budi Sofyaningsih Oktaviani, Dona Oktaviani, Nyedia Oktha Henry Utami, Nadira Panggabean, Restiana Pani Isva Guci Pedi Riswandi Pelangi Hakim Permata Juri, Putri Azzarah Piola Aprilia Putri Azzarah Permata Juri Putriani, Jeni Rahel, Meisyah Rahmadania, Oktri Ramadani, Indi Rejeki Nduru Restiana Panggabean Resty Made Pertiwi Rinaldo, Miki Rolly, Venni Lorenzo Salsa Billha Sumitha Saniya, Tika Saputra, Aris Dwi Saputra, Robi sari, nina yuliana Sari, Selpi Nopita Serly Chantika Seventeen, Winny Lian Sindi Aprilia Siringo-ringo, Sansutri Siska Zelia Mahesa Tanto Hariyanto Tati Lestari Tika Saniya Verliana, Dea Vionita, Anisa Wahyuningsri . Wesi Oktaviani Yose Arta Melvia Yulianasari, Nina Yulianasari, Nina. Yuliarti, Iluh Yundita, Reva Zulika, Zulika