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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang IMAGE STRATEGIC Journal of Business Management Education (JBME) Jurnal Manajemen & Keuangan JURNAL MANAJEMEN Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Fokus Ekonomi Ekono Insentif IKRA-ITH EKONOMIKA EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Akuntansi Bisnis dan Ekonomi (JABE) DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Organum: Jurnal Saintifik Manajemen dan Akuntansi Jurnal Wacana Ekonomi JSMA (Jurnal Sains Manajemen dan Akuntansi) Jurnal Educatio FKIP UNMA Jurnal Ilmiah Akuntansi Kesatuan Cakrawala Repositori Imwi Equity: Jurnal Ekonomi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Didaktika: Jurnal Kependidikan Finansha: Journal of Sharia Financial Management International Journal of Finance Research Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Ekonomi Syariah Pelita Bangsa Jurnal Neraca Peradaban Share: Jurnal Ekonomi dan Keuangan Islam Journal of Islamic Economics and Business The Eastasouth Management and Business PEDADIDAKTIKA: Jurnal Ilmiah Pendidikan Guru Sekolah Dasar Al-Muraqabah: Journal of Management and Sharia Business Journal of Economics, Entrepreneurship, Management Business and Accounting West Science Accounting and Finance Jurnal Yudistira West Science Social and Humanities Studies IIJSE Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi International Journal of Management and Business Applied Jurnal Pendidikan Ilmu Sosial Mores: Jurnal Pendidikan Hukum, Politik dan Kewarganegaran Dinamika Pendidikan Atestasi : Jurnal Ilmiah Akuntansi Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah
Imas Purnamasari
Universitas Pendidikan Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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APLIKASI MODEL OHLSON PADA SUB SEKTOR LOGAM DAN SEJENISNYA DI INDONESIA Irawan, Sopyan; Purnamasari, Imas; Tanuatmodjo, Heraeni
Journal of Business Management Education (JBME) Vol 2, No 3 (2017)
Publisher : Business Education Program of Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (460.891 KB) | DOI: 10.17509/jbme.v2i3.5983

Abstract

Objective – To analyze the predictions of bankruptcy of sub-sector of metal and allied companies listed on the Indonesia Stock Exchange in 2010-2015.Design/methodology/approach – This type of research is descriptive method with a total sample of 12 metal and allied sub-sector companies listed on the Indonesian Stock Exchange. The analysis technique used is bankruptcy prediction Ohlson's model (1980). The design of this research is the method of time series design with a period of research for 6 years.Findings – Based on the research results Ohlson models can be used to analyze the bankruptcy of the metal and allied sub-sector companies..Originality/value – The difference in this study lies in the object of research, study time, measuring tools, literature used, the theory used and the results of research. Keywords: Financial Performance, Financial Distress, Bankruptcy, Ohlson’s Model.Type Article: Research paper
PENGARUH KECUKUPAN MODAL TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH Nugrahanti, Pipin; Tanuatmodjo, Heraeni; Purnamasari, Imas
Journal of Business Management Education (JBME) Vol 3, No 3 (2018)
Publisher : Business Education Program of Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.972 KB) | DOI: 10.17509/jbme.v3i3.14317

Abstract

Purpose - The purpose of this research are to descript of capital adequacy, the descript of profitability, while the purpose of this study is to determine the description of perception capital adequacy to profitability in Islamic bank.Design / methodology / approach - Method in this research used descriptive and verification methods. Data that used are secondary data  of each Islamic Bank period 2012-2016 with analysis technique using simple linear regression. Sampling in this research use purposive sampling.Findings - The result showed that the capital adequacy level has a positive effect to profitability.Originality -The difference of this research with previous research is on research object, population and research sample, research period, measuring instrument and research result.
PENGARUH TINGKAT PENJUALAN ALBUM KEPADA VOLATILITAS HARGA SAHAM PERUSAHAAN S.M. ENTERTAINMENT Co.Ltd Permatasari, Ghaisani Ayu; Supriyatna, Yayat; Purnamasari, Imas
Journal of Business Management Education (JBME) Vol 2, No 3 (2017)
Publisher : Business Education Program of Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.822 KB) | DOI: 10.17509/jbme.v2i3.5978

Abstract

Objective - The research  is done to investigate the influence of information employment in the form of sales album to volatility stock prices to companies S.M. .Entertainment co.ltd the period 2012-2015 .The study is done to reduce the risk to investors shareholders and company. Design/methodology/approach - This research  has type descriptive and verikatif, using techniques descriptive analysis and statistical analysis with the simple regression is on the application eviews as the tools, and those research is amount of sales album and volatility stock prices were based on quarter,totaly 16 quarter.Findings - The level of the sale of the movement of the album and volatility company shares having a pattern of similar and stock prices firm bc .Entertainment co.ltd 2012-2015 period showed if the companies have shares with a kind of elastic .Originality/value - The difference this research are the object of research, study time, measuring instruments, and research results. The theory in this research using journals and books as a support, so the theory used is the different theories and supporting this research. Keywords : Employment Information, Stock Price Volatility, Stock Price, Employment, Album Selling, Entertainmnet, Volatility, South Korea, SM. Entertainmnet Co.Ltd, Information, Investation. Type Article : Research Paper
PENGARUH RISIKO KREDIT TERHADAP PROFITABILITAS (Studi Kasus Pada Bank Umum Swasta Nasional Devisa Tahun 2010-2014) Herlina, Herilna; Nugraha, Nugraha; Purnamasari, Imas
Journal of Business Management Education (JBME) Vol 1, No 1 (2016)
Publisher : Business Education Program of Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (734.915 KB) | DOI: 10.17509/jbme.v1i1.2276

Abstract

Penelitian ini dilatarbelakangi oleh penurunan profitabilitas yang terjadi pada bank umum swasta nasional devisa tahun 2010-2014. Penelitian ini bertujuan untuk mengetahui 1) gambaran risiko kredit yang diukur dengan  Non Performing Loan (NPL), 2) gambaran profitabilitas yang diukur dengan Return On Asset (ROA), 3) pengaruh risiko kredit terhadap profitabilitas. Metode penelitian yang digunakan dalam penelitian ini adalah deskriftif dan verifikatif. Teknik analisis yang digunakan adalah analisis regresi linear sederhana. Populasi dalam penelitian ini adalah Kelompok Bank Umum Swasta Nasional Devisa (BUSN Devisa) tahun 2010-2014 yang berjumlah 35 perusahaan. Sampel yang digunakan sebanyak 29 perusahaan pada bank umum swasta nasional devisa tahun 2010-2014 dengan menggunakan teknik pengambilan sampel purposive sampling. Hasil penelitian menunjukan variabel risiko kredit yang diukur dengan Non Performing Loan memiliki pengaruh negatif terhadap profitabilitas yang diukur dengan Return On Asset (ROA), artinya apabila risiko kredit meningkat maka tingkat profitabilitas akan menurun. Begitu pula sebaliknya apanila risiko kredit menurun maka profitabilitas meningkat.
PENERAPAN MODEL PEMBELAJARAN CONTEXTUAL TEACHING AND LEARNING DENGAN MENGGUNAKAN MEDIA MODUL DALAM MENINGKATKAN HASIL BELAJAR MATA PELAJARAN AKUNTANSI PADA SISWA SMA SE-KOTA BANDUNG Purnamasari, Imas; Tanuatmodjo, Heraeni; Yuliyanti, Leni
Jurnal Riset Akuntansi dan Keuangan Vol 2, No 3 (2014): Jurnal Riset Akuntansi dan Keuangan. Desember 2014
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v2i3.6597

Abstract

The results of student learning is a combination of various factors that affect the overall learning process. The phenomenon in this study is the lack of student learning outcomes are seen from the results of the national exam on economic subjects, especially the material accounting, one of the causes of the problems in the learning process, namely on how to give lessons conducted by teachers, and the use of instructional media, especially the media module.This study, use the method of the experiment to make a difference between the results of the study on the student teaching and learning by contextual the use of the media, the students are not using the models of the contextual teaching and learning to use media. Results of the analysis of 10 schools in the city of bandung at 8 school with the influence of contextual teaching and learning module, using this hypothesis can be seen from the increase is the result of study to students.
PENGARUH KESEMPATAN INVESTASI DAN KEBIJAKAN HUTANG TERHADAP KEBIJAKAN DIVIDEN purnamasari, imas; waspada, Ikaputera; mayasari, mayasari
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 1 (2019): Jurnal Riset Akuntansi dan Keuangan. April 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i1.14240

Abstract

AbstractThe purpose of the research is to find investment opportunities and debt policy affect  of dividend policy. The object of research is companies in the basic and chemical industry sectors during the period 2006-2015. The company which became the study population was 64 companies. The sampling technique used in this study was purposive sampling method, based on the results of sampling in 10 companies for 10 years so that 100 observation data were obtained. The data used in the study is secondary data in the form of panel data. The method used in this research is descriptive verification method. Statistical analysis used in this research is multiple linear regression panel data analysis with regression significance test (Test F) and significance test of regression coefficient (t test). The results of the F Test statistic indicate that the regression model can be used to draw conclusions. The results of t-test statistics show that investment opportunities have a significant positive effect on dividend policy, and debt policy has a significant negative effect on dividend policy.
ANALISIS KESIAPAN MENGAJAR PROGRAM PENGALAMAN LAPANGAN MAHASISWA PENDIDIKAN AKUNTANSI MELALUI PEMBELAJARAN MIKRO Mulyani, Heni; Purnamasari, Imas; Rahmawati, Fuji
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 7, No 2 (2019): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v7i2.18086

Abstract

Penelitian ini bertujuan untuk mengetahui kesiapan mengajar PPL mahasiswa Pendidikan Akuntansi 2014 UPI melalui faktor pembelajaran mikro. Penelitian ini dilakukan di Prodi Pendidikan Akuntansi angkatan 2014 yang telah mengikuti pembelajaran mikro dan Program Pengalaman Lapangan (PPL). Penelitian ini menggunakan metode survey, dan seluruh populasi dijadikan sampel atau disebut juga dengan penelitian sensus yang berjumlah 86 mahasiswa. Teknik pengumpulan data dalam penelitian ini menggunakan angket yang disusun dalam skala numerik. Validitas instrumen menggunakan rumus korelasi Product Moment dan reliabilitas menggunakan rumus Alpha Cronbach, dan teknik analisis data menggunakan analisis korelasi Product Moment. Hasil pengujian hipotesis menggunakan Uji t diperoleh thitung= 9,713 dan ttabel= 1,992 dengan ? = 0,05. Sehingga diketahui bahwa thitung ttabel atau 9,713 1,992 maka, H0 ditolak dan Ha diterima. Dengan demikian dapat disimpulkan bahwa terdapat pengaruh positif pembelajaran mikro terhadap kesiapan mengajar PPL. Kemudian peneliti melakukan perhitungan koefisien determinasi dengan perolehan hasil sebesar 52,9%. Hal ini berarti variabel pembelajaran mikro memberikan kontribusi bagi variabel kesiapan mengajar yaitu sebesar 52,9% sehingga 47,1% lainnya dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini.
Framing Bias and Self-Control Bias in Retirement Savings Decision (Study on Educational Staff in Indonesia University of Education) Fikri, Muhamad; Purnamasari, Imas
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 9, No 2 (2021): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v9i2.35127

Abstract

The aim of this research is to prove how framing bias affects retirement savings decision and how self-control bias affects retirement savings decision in educational staff at the Indonesia University of Education. The research method used in this research is causal with a quantitative approach. This research used a questionnaire to collect primary data. Based on convenience sampling technique, respondents in this research are 296 employees from 34 units in the Indonesia University of Education. Statistical tools used in this research are McNemar’s test and logistic regression analysis. The conclusion of this research is framing bias affect retirement savings decision and self-control bias affect retirement savings decision negatively.
Bimbingan Teknis Pengembangan Model Pembelajaran Ekonomi Dan Bisnis Digital Melalui Penguatan Keterampilan Abad Ke- 21 Heni Mulyani; Imas Purnamasari; Arvian Triantoro; Dian Hardiana; Harpa Sugiharti
DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 5 No 2 (2021)
Publisher : Politeknik Negeri Madiun

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

Abstract

Perkembangan yang begitu cepat pada bidang teknologi informasi dan telekomunikasi (TIK) digital pada abad ke-21 ini telah membawa dampak perubahan bagi semua aspek kehidupan manusia, baik aspek sosial, pekerjaan, sistem pemerintahan, ekonomi, bisnis, kesehatan dan termasuk pendidikan. Pentingnya pendidikan untuk membentuk berbagai keterampilan dalam menguasai semua aspek yang bernuansa digital, yang dapat diintegrasikan dalam pengembangan kurikulum di sekolah atau universitas, maka dilaksanakannya bimbingan teknis bagi mahasiswa dan guru mata pelajaran Akuntansi untuk merancang dan mengembangkan model pembelajaran dengan mempertimbangkan kemampuan Abad ke-21 dengan langkah awal memperkuat Critical Thinking, Creativity, Collaboration, dan Communication sehingga siswa dapat memahami dan menguasai konsep pada lingkup mata pelajaran Ekonomi dan Bisnis Digital yang dipelajari. Pelaksanaan bimbingan teknis diselenggarakan secara daring dengan tiga hari pelaksanaan dan dengan tiga topik yang berbeda yaitu: 1) Metode Pembelajaran Ekonomi dan Bisnis Digital; 2) Desain Pembelajaran Ekonomi dan Bisnis Digital; 3) Media Pembelajaran Ekonomi dan Bisnis Digital.
Pengaruh Kebijakan Dividen terhadap Harga Saham (Studi pada Perusahaan Pertambangan di Bursa Efek Indonesia 2008-2012) Irma Kurnia Fitri; Imas Purnamasari
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 1 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2018
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v1i1.24

Abstract

Dividend policy is a decision that can be taken by the company in deciding whether the profit earned will be distributed in the form of dividends or retained for reinvestment. Bonuses could be used as a signal by investors to make investment decisions that will affect the company's stock price. The main purpose of this study is to identify whether dividend policy could convey information to the market which generates a reaction on stock prices. Research methods used descriptive and verification. An indicator of dividend policy was the dividend payout ratio, and stock prices used in this study was the closing share price. Samples in this study were ten mining companies on the Indonesia Stock Exchange that regularly pay dividends in 2008-2012. Analysis of the data used was a simple linear regression. Based on the research showed that the dividend policy affected stock prices.
Co-Authors A Sobandi Abdul Rozak ACHEAMPONG, KENNEDY Adi Sopian Adityani, Edna Ayu Aggi Panigoro Sarifiyono Ahiase, Godwin Ahim Surachim Amani, Akbar Riskal Amir Machmud, Amir Andrieta Shintia Dewi Anggun Mutia Anisa Anisa Arie Gunawan Arvian Triantoro Asti Nur Aryanti Auliadara, Nurul Azizah Fauziyah Budi Purnomo Budi Purnomo Budi Purnomo Budi S Purnomo Ciptagustia, Annisa Dadan Samsul Badar Dematria Pringgabayu Desty Endrawati Subroto Dewi Puspasari Dian Hardiana Disman Disman Disman, Disman Doni Dirgantara Eded Tarmedi, Eded Egi Arvian Firmansyah, Egi Arvian Elan Elan Elsa, Yulandri Elva Herlianti Esi, Esi Fitriani Komara Fanni Husnul Hanifa Fauziyyah, Nur Azizah Fitri Novilia Fitri, Irma Kurnia Frido Saritua Simatupang Gunawan, Ashari H. Nugraha Hari Mulyadi Hari Mulyadi, Hari Hari Supriadi Hartika, Nely Heny Hendrayati Heraeni Tanuatmodjo Herilna Herlina, Herilna Heryana, Toni Ikaputera Waspada, Ikaputera Irawan, Sopyan Irma Kurnia Fitri Iskandar Iskandar Janah Sojanah, Janah Khoirunnisa, Fairuz Kurjono Kurjono Kurjono, Kurjono Kusuma, Andita Delya Latifah, Widi Asih Noor Leni Yuliyanti, Leni Leonita Siwiyanti M. Arief Ramdhany Mardiani, Rika Maula, Sam Alpha Maya Sari Maya Sari Maya Sari Mayasari Mayasari, Mayasari Ma’sum, Hadiansyah Medyawicesar, Hana Meiwatizal Trihastuti Miftakul Huda Mohammad Solehudin Muhamad Fikri, Muhamad Muhamad Syahwildan Muhamat, Amirul Afif Muhammad Ifan Fadillah Mulyani, Heni Mulyani, Heni Muthahhari, Muhammad Husain Navik Istikomah Nely Hartika Neng Susi Susilawati Sugiana Nugraha Nugraha Nugraha Nugraha Nugraha Nugraha Nugraha Nurgraha Nugrahanti, Pipin Nurmansyah, Abdul Ahmad Hafidh Palupi Permata Rahmi Permatasari, Ghaisani Ayu Purnomo, Budi Supriatono Rahim, Sarah Aulia Rahmat Fajar Santoso Muslim Rahmawati, Fuji Rani, Asni Mustika Rawati, Fitrin Rena Yuliana Rengga Madya Riske Faldesiani Rosyidah Rahmah Satria, Rita Septiany Maulani Soraya Shafira Nur Simatupang, Frido Saritua Siti Havidotinnisa Suci Wulandari Sugiharti, Harpa Sukardi, Hadi Ahmad Sulastri Sulastri SUSAN SUSANTI, SUSAN Suwatno Suwatno Syifa Pramudita Faddila Tarsih Tarsih Thomas Nadeak Tia Yuliawati Utama, Wahyudayanto Yayat Supriyatna Yomi Romlah, Oom Yuki Dwi Darma Yulandri, Elsa Yulianty, Puspa Dewi Yusuf Suryana Zainol, Fakhrul Anwar