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All Journal Journal of Economic, Bussines and Accounting (COSTING) Primanomics : Jurnal Ekonomi & Bisnis JURNAL PENGABDIAN KEPADA MASYARAKAT Martabe : Jurnal Pengabdian Kepada Masyarakat Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Mantik eCo-Buss Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Enrichment : Journal of Management JURNAL ILMIAH SIMANTEK INFOKUM Jurnal Ekonomi Bisnis Manajemen Prima Accounting and Business Journal Nusantara Hasana Journal PROFICIO: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Jurnal Pengabdian Masyarakat Aufa (JPMA) International Journal of Applied Finance and Business Studies NEAR: Jurnal Pengabdian kepada Masyarakat Journal of Innovation and Sustainable Empowerment DEVOTE: Jurnal Pengabdian Masyarakat Global Sinergi International Journal of Management and Business Kajian Akuntansi Journal of Innovative and Creativity Jurnal Ekonomi, Manajemen, Akuntansi Atestasi : Jurnal Ilmiah Akuntansi
Etty Harya Ningsi
Universitas Battuta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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IMPLEMENTASI STANDAR AKUNTANSI DALAM PRAKTIK LAPORAN KEUANGAN PADA PT. WIJAYA KESUMA SEGARA Harya Ningsi, Etty; Hastalona, Dina
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 2 (2023): martabe : jurnal pengabdian kepada masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i2.816-821

Abstract

Implementasi standar akuntansi dalam praktik penyusunan laporan keuangan merupakan hal yang krusial bagi setiap entitas bisnis guna memastikan transparansi dan keandalan informasi keuangan. Pengabdian ini bertujuan untuk mengkaji proses implementasi standar akuntansi pada PT. Wijaya Kesuma Segara, sebuah perusahaan yang bergerak di bidang eksport-import. Pengabdian dilakukan dengan menganalisis prosedur penyusunan laporan keuangan berdasarkan standar akuntansi yang berlaku, serta mengevaluasi kesesuaian dan kepatuhan perusahaan terhadap regulasi akuntansi yang berlaku. Pelaksanaan kegiatan berjalan tertib dan lancar ditandai dengan antusiasme peserta kegiatan dari awal kegiatan hingga akhir pelaksanaan. Metode yang digunakan meliputi sosialisasi, pelatihan, dan pendampingan dalam penerapan standar akuntansi yang sesuai. Pengabdian masyarakat ini memberikan dampak positif dalam mendukung keberlanjutan operasional dan pertumbuhan perusahaan melalui peningkatan kompetensi dalam manajemen keuangan yang sesuai dengan standar akuntansi yang berlaku.
Analysis of factors affecting the value of property and real estate companies on the Indonesian stock exchange Etty Harya Ningsi; Irna Triannur Lubis; Lambok Manurung
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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Abstract

This research aims to examine the effect of liquidity and leverage on company value. This research uses a sample of property and real estate companies listed on the Indonesia Stock Exchange in 2020-2022. The research method uses descriptive statistical analysis with a quantitative approach. The data used in this research is secondary data and sampling was carried out using a purposive sampling technique. The number of manufacturing companies in the four years that were the sample for this research was 30 companies. Overall, the sample for this research was 90 financial reports and annual reports. Data analysis techniques use the classic assumption test, multiple linear regression, coefficient of determination, and hypothesis testing (F test and t test). Testing was carried out using the Statistical Product and Service Solution (SPSS) software program. The results of this research show that liquidity affects company value. Leverage has no effect on company value. Simultaneously liquidity and leverage influence company value.
Product quality, price, and service quality on customer satisfaction analysis at Ananta Photo Medan Lambok Manurung; Etty Harya Ningsi
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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Abstract

This study aims to assess and analyze how product quality (X1), price (X2), and service quality (X3) impact customer satisfaction (Y) at Ananta Photo. The research involved 100 participants and employed questionnaire-based data collection. Statistical analysis was conducted using SPSS 23.0 for Windows, including classic assumption tests, multiple linear regression analysis, and hypothesis testing. The results yielded a regression equation: Y = 0.146 + 0.160X1 + 0.209X2 + 0.150X3. Findings revealed that product quality (X1) has a partially positive and significant influence on customer satisfaction (Y) at Ananta Photo, as indicated by a t-value (2.215) > t-table (1.66571) and sig (0.030) < 0.05. Similarly, price (X2) and service quality (X3) also showed partial positive and significant effects on customer satisfaction (Y). The simultaneous examination of these variables indicated a significant positive impact on customer satisfaction (Y) at Ananta Photo. The coefficient of determination reached 0.669, suggesting that 66.9% of the variability in customer satisfaction (Y) can be explained by the independent variables, while the remaining 34.1% is influenced by other factors not examined in the study.
Co-Authors Andiny, Putri Sabrina A’an Nurhadi Br Keliat, Karsima Delila Dina Hastalona Fhikry Ahmad H Siregar Fhikry Ahmad H. Siregar Fhikry Ahmad Halomoan Siregar Firrahmi Rizky Grahita Chandrarin Harianto Respati Irma Herliza Rizki Irna Triannur Lubis IRNA TRIANNUR LUBIS istiqomah istiqomah Jenny Zain Lambok Manurung LUBIS, IRNA TRIANNUR MALKIT KAUR Mela Novita Rizki Nurhadi, A'an Oky syahputra Prihat Assih Putri Sabrina Andiny Retna Safriliana Ricky Raes Winner Tinambunan Ryan Haslim Saragih, Yoga Arnanda Selvi Aristantya Setia Budi Kurniawan Silsy Fadya Siregar, Fhikry Ahmad Halomoan Siti Rahma Dani Slamet Widodo Slamet Widodo Slamet Widodo Tri Auri Yanti Utomo, Langgeng Prayitno Willa Willa Yanti, Tri Auri