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All Journal Akuntansi Krida Wacana Jurnal Pemberdayaan Masyarakat Madani (JPMM) AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Manajemen Jurnal Akuntansi, Perpajakan dan Auditing
Yunika Murdayanti, Yunika
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Arts Humanities Economics, Econometrics & Finance Education Social Sciences Other

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FENOMENA PERILAKU STICKY COST PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Afiffah, Annida; Murdayanti, Yunika; Purwohedi, Unggul
Akuntansi Krida Wacana VOL. 18 NO. 1A JANUARI-JUNI 2018
Publisher : Akuntansi Krida Wacana

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Abstract

The purpose of this research is to find indication of sticky cost behavior in behavior companies in Indonesia between 2014 until 2015 and to see whether the sticky cost will be more influential with the ewxistence of asset intensity and employee intensity. The indication of sticky cost can be seen from the a higher cost when sales volume is increasing compared to when sales volume is decreasing in the equal proporton. In this research selling, adminstration and general as a dependent variable. This research proves that there are indication sticky cost on manufacturing companies in Indonesia. The showing that, every 1% increase in net sales then the selling, administration and general costs increased by 0,328%. While when net sales decreased 1% then selling, administration an general costs decreased by 0,078%. The level of stickiness will be more attached when the asset intensity increased. While the employee intensity has no effect on the stickiness of the costs.Keywords: asset intensity, costs of selling administration and general, sticky cost, employee intensity, and net sales.
PENGARUH UKURAN DEWAN, KEPEMILIKAN SAHAM OLEH DIREKTUR, DAN JENDER TERHADAP KINERJA KEUANGAN PERBANKAN Mardiyati, Umi; Murdayanti, Yunika
Jurnal Manajemen Vol 20, No 3 (2016): October 2016
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.027 KB) | DOI: 10.24912/jm.v20i3.15

Abstract

Tujuan penelitian ini adalah untuk mengetahui apakah mekanisme tata kelola perusahaan, khususnya ukuran dewan direktur, kepemilikan saham oleh direktur, dan jender, berpengaruh terhadap kinerja keuangan perbankan di Indonesia. Pada penelitian ini, kami menggunakan sampel 16 bank (45 observasi) yang terdaftar di bursa efek Indonesia antara tahun 2011 dan 2014. Metode analisis yang digunakan ialah regresi fixed effects dan random effects. Dikontrol oleh variabel ukuran perusahaan, hutang, dan pertumbuhan perusahaan, hasil penelitian menunjukkan bahwa kepemilikan saham direktur berpengaruh signifikan kepada ROA dan Tobin’s Q. Sedangkan jumlah dewan direktur dan keberadaan wanita dalam dewan direktur tidak berpengaruh.
Pelatihan Manajemen Biaya Pada Para Pengusaha Kecil dan Menengah Bidang Jasa Sebagai Strategi Mewujudkan Diferensiasi Murdayanti, Yunika; Gurendrawati, Etty; Perdana, Petrolis Nusa
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol 1 No 2 (2017): Jurnal Pemberdayaan Masyarakat Madani (JPMM)
Publisher : Fakultas Ekonomi Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.279 KB) | DOI: 10.21009/JPMM.001.2.09

Abstract

Community service activities are conducted with the aim of providing skills for all small-scale entrepreneurs in the field of services or owners of the rented house in order to be able to calculate the income of how much the number of rented houses they have, and depending on whether the rented house has been in accordance with the set of price included the cost of electricity and water that every month must be paid by the rented house owner. Investment in a rented house is a simple investment, but it must be managed well. Long before you decided to invest in a rented house, it is good to do a survey first. The survey was conducted to find out the gaps and obstacles in managing the rented house business. Investment in a rented house needs management and a lot of time. Sometimes persistence is the key to good home rental management. This can be seen from the opportunities that exist in the investment of house rental is still promising.Participants were trained on tips on managing routine cost controls that occurred both during business and household expenses and trainees were able to understand how to smartly manage spending, payments, and other expenses so they would not find a larger expenditure rather than income.
Pemberdayaan Guru Cerdas Finansial Melalui Teknologi Informasi dalam Upaya Meningkatkan Portofolio Keuangan Keluarga di SMKN 26 Rawamangun Jakarta Timur Murdayanti, Yunika; Hasanah, Nuramalia; Muliasari, Indah
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol. 2 No. 2 (2018): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ Indexed)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2931.897 KB) | DOI: 10.21009/JPMM.002.2.06

Abstract

A good pattern of financial management will be very helpful in meeting the needs of life now and in the future. Financial intelligence is important for everyone. Therefore sufficient knowledge is needed. By understanding all existing financial and investment products, and mastering financial mathematics, someone can improve their financial intelligence. This method of community development is carried out at Vocational School 26 to improve financial literacy in generating computerized family financial reports. These activities consist of 1) understanding of financial literacy, 2) recording of a good family financial portfolio, 3) providing facilities and infrastructure through the procurement of equipment and practical materials, 4) mentoring in the form of consultation and guidance in making financial reports through information technology namely family financial applications. Conclusion of this community development activity is the participants have been able to increase knowledge about family financial management and the feedback given by the participants to the interest in the speaker and the material presented also positive enthusiasm by participating in discussion session.
Pengaruh Asimetri Informasi, Ukuran Perusahaan dan Corporate Governance terhadap Manajemen Laba pada Sektor Konsumsi (BEI) Tahun 2019-2022 Isnawati, Maulida; Ulupui, I Gusti Ketut Agung; Mardi; Murdayanti, Yunika
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 2 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0402.05

Abstract

The purpose of this study is to examine whether Information Asymmetry, Company Size and Corporate Governance have an influence on Earning Management. The population which is used as the object of this study are companies from the non-cyclicals consumer sector that are listed on the Indonesia Stock Exchange (IDX) in 2019 - 2022. Out of a total of 98 population, there are 65 companies that meet the criteria to be used as sample in this study. The results of this study indicate that: (1) Information Asymmetry has a significant positive effect on Earning Management, (2) Company Size has no significant effect on Earning Management, (3) Corporate Governance has a significant negative effect on Earning Management.
Pengembangan Potensi SDM Pesantren Melalui Pelatihan Pemahaman dan Pengetahuan Pengelolaan Keuangan Gurendrawati, Etty; Murdayanti, Yunika; Indriani, Susi
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2020): Februari
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v4i1.2513

Abstract

ABSTRAKKegiatan pengabdian masyarakat ini dilakukan karena masih ditemukan beberapa kelemahan dari pengelolaan pondok pesantren. Umumnya masalah tersebut bermula dari aktivitas keuangan pesantren baik yang berkaitan dengan anggaran, akuntansi, penataan administrasi, alokasi serta kebutuhan pengembangan pesantren maupun dalam proses aktivitas keseharian pesantren. Tidak sedikit pesantren yang memiliki sumber daya baik manusia maupun alamnya tidak tertata dengan rapi, dan tidak sedikit pula proses pendidikan pesantren berjalan lambat karena kesalahan dalam penataan manajemen keuangannya. Pelaksanaan Pengabdian Masyarakat ini dilakukan di di pondok pesantren Qotrun Nada Depok Jawa Barat. Peserta diberikan pelatihan pemahaman dan pengetahuan pengelolaan keuangan secara komputerisasi dan pembuatan laporan keuangan yang baik serta kiat-kiat dalam mengelola pengendalian biaya yang rutin dikeluarkan baik yang terjadi pada saat usaha maupun pengeluaran rumah tangga pesantren sehingga mampu mengatasi pengeluaran yang besar. Kesimpulan yang diperoleh terdapat peningkatan pemahaman dan pengetahuan pengelolaan keuangan serta teknik dalam membuat bentuk laporan keuangan yang baik dan benar baik secara manual maupun terkomputerisasi.Kata Kunci: pengetahuan keuangan; laporan keuangan; komputer akuntansiABSTRACT This community development activity was carried out because there were still some weaknesses in the management of pesantren. Generally, the problem starts from the pesantren's financial activities both related to the budget, accounting, administration managements, allocation and development needs of the pesantren and even in the process of pesantren's daily activities. Many pesantren with its resources both human and natural are not neatly arranged, and also the process of pesantren education runs slowly due to errors in financial management arrangements. The implementation of community develompent is done at the Pesantren Qotrun Nada in Depok, West Java. Participants are given training in understanding and knowledge of financial management manually and also accounting computerized application. Participants are also given a training materials of good financial report preparation and tips on managing routine cost control. The conclusions obtained are an increase in understanding and knowledge of financial management for all participants and also understand the techniques in making good financial statements both manually and computerized.Keywords: financial literacy; financial statements; accounting computerized
Co-Authors Afiffah, Annida Etty Gurendrawati, Etty I Gusti Ketut Agung Ulupui Isnawati, Maulida Mardi Muliasari, Indah Nuramalia Hasanah Petrolis Nusa Perdana, Petrolis Nusa Susi Indriani Umi Mardiyati Unggul Purwohedi