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All Journal Juara: Jurnal Riset Akuntansi JURNAL RELASI STIE MANDALA JEMBER UNEJ e-Proceeding IJEBD (International Journal Of Entrepreneurship And Business Development) Oeconomicus Journal of Economics Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Ilmu Manajemen Advantage Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Empowerment Society Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Relasi : Jurnal Ekonomi Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital International Journal of Accounting and Management Research (IJAMR)
Fetri Setyo Liyundira
Institut Teknologi Dan Bisnis Widya Gama Lumajang
Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

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Inventory Management Assistance in "Rayyan Gallery" Business Fetri Setyo Liyundira
IMPOWERMENT SOCIETY Vol 4 No 1 (2021): February
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/eps.v4i1.632

Abstract

Trading companies are supplied by way of purchase of finished goods ready for sale back directly. While manufacturing companies get supplies by way of their own manufacture. So that manufacturing companies will incur production costs such as raw material costs, direct labor costs, and factory overhead costs. In the FIFO method, the value of goods that will go out for production activities is based on the price that was first entered. So that the final goods inventory using a price based on the new price or the price with the last order purchased. Therefore, the FIFO method is more visible for calculating the COGS . The cost used to purchase the first item is the Cost Of Good Sold (COGS). The selling price calculation is based on the price of the previous transaction stock of goods. The availability of sufficient and quality information will make it easier and faster for management to make decisions, it is necessary to distribute computerized information so that the information provided is more accurate, efficient and effective in realizing the goals of the company when compared to manual data processing. By creating an application program that uses Visual Basic 6.0 programming will help in systemized data processing.
Akar Bahar Craft a Business Development Strategy to Increase Income Fetri Setyo Liyundira; Khoirul Ifa; Kasno Kasno
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 3 (2022): September 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i3.868

Abstract

In the era of the modern economy, producers not only sell their products directly to final consumers, but also use the services of various parties such as intermediary agents and distributors. People's income can certainly be obtained with the success of how to manage finances, product innovation and marketing. This study uses primary data by distributing questionnaires to Akar Bahar craftsmen. There are three factors examined in this study, firstly financial management, knowledge of financial management in the business is still relatively low so they think they don't really need financial management in stabilizing and increasing people's income because the income they earn will be replayed as business capital. Furthermore product innovation which is also not related to the income because product innovation may only be for sweeteners will not change or increase people's income, especially Akar Bahar craftsmen because it is considered too much time wasted to expand the line, adding new products because of the old product it can still be sold. The third, marketing is very closely related to people's income, because marketing is an important activity of all business carried out by companies, especially for profit-oriented companies in an effort to meet consumer needs and desires.
Market Reaction Before and After the Pandemic Deni Juliasari; Fetri Setyo Liyundira; Retno Cahayaningati
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 6 No. 2 (2022): July 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v6i2.829

Abstract

Indonesia's economic situation, such as the JCI, Rupiah exchange rate, inflation, and interest rates, will be affected by the pandemic. Therefore, this study aims to understand the impact of JCI, the Rupiah exchange rate, inflation, and interest rates before and after the pandemic. This type of research uses event studies. Analysis used analysis of variance (ANOVA) F-difference test and sampling technique used objective sampling. The company's sampling criteria are as follows: 1. JCI is closed daily for 7 days before the event and 7 days after the event. 2. Rupiah exchange rate for 7 days before the event and 7 days after the event. 3. Seven months before and after the inflation event. 4. 7-month interest rates before and after the event. JCI before and after are the same and the average difference in the JCI descriptively between the JCI is not significantly the same as the rupiah exchange rate, while inflation and average interest rates show differences before and after the announcement of the Covid 19 pandemic.
Perkembangan Dan Penerapan Theory Of Acceptance Model (TAM) Di Indonesia Mainatul Ilmi; Fetri Setyo Liyundira; Afria Rachmawati; Deni Juliasari; Palupi Habsari
RELASI : JURNAL EKONOMI Vol 16 No 2 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v16i2.371

Abstract

The article tellsabout model of technology acceptance. A system used by the end user necessary to test whether the system effectively and efficiently can be applied by user. Technology Acceptance Model (TAM) adopted the Theory of Reasoned Action (TRA) that is widely used to predict the acceptance and usefulness of the system information. TAM usesa comparison between the Theory of Reasoned Action (TRA) and the Theory of Planned Behavior (TPB). TAM is designed to predict the acceptance or use of information systems by usersand profit for a job. An acceptance of the theory of information systems began to be implemented in Indonesia from 2004 until today, which adopts the model proposed Davis et al in 1989. The theory was apparently accepted by the public to assess the acceptance of a system by the user based on its core construct perceived Ease of Use (PEOU) and perceived usefulness (PU). In Indonesia some researchers are implementing TAM 1989 at different locations, in various sectors as well as the time and different situations by using several different methods of analysis in each study. A significant result of variables in TAM lead this theory can be applied further in other information systems in Indonesia in addition to that already done the research for TAM is very easyto apply and be accepted by the public in a variety of sectors, namely in the public sector, business or private. Keywords: Technology Acceptance Model (TAM), perceived Ease of Use, perceived usefulness, system information
The Influence of Corporate Governance, Corporate Risk, and Profitability on Tax Avoidance (Empirical Study of Companies Listed in the CGPI Index 2018-2020) Fetri Setyo Liyundira; Ananda Ajeng Nur Fidiyyah; Deni Juliasari
International Journal of Accounting and Management Research Vol. 4 No. 1 (2023): Maret
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v4i1.995

Abstract

This study seeks to determine and analyze the effect of corporate governance, corporate risk, and profitability on tax avoidance (empirical study of companies listed in the CGPI index 2018-2020). The research method uses descriptive quantitative. The data used is secondary data using the financial statements of listed companies that are the research sample. The population in this study were 15 companies listed in the CGPI index in SWA magazine. The sampling technique used purposive sampling technique so that the sample obtained was 13 companies that met the criteria during 2018-2020. The results of the analysis in the study indicate that good corporate governance and profitability have no effect on tax avoidance. This shows that the higher good corporate governance and profitability will not affect the increase in tax avoidance. Corporate risk has a significant negative effect on tax avoidance. This shows that the higher the corporate risk will lead to increased tax avoidance.
Financial Ratio Analysis as an Assessment Tool in Measuring the Company's Financial Performance at COCO 51.673.09 Lumajang Gas Station in 2017 -2019 Dwi Putri Handayani; Noviansyah Rizal; Fetri Setyo Liyundira
International Journal of Accounting and Management Research Vol. 3 No. 2 (2022): September
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v3i2.1154

Abstract

The study aims to determine how the company's financial performance at SPBU COCO 51.673.09 Lumajang because the company's performance is a description of how the financial condition of a company regarding the good and bad state of a company which is a reflection of future work performance. To find out the financial performance required analysis of financial statements. The data analysis method used is quantitative descriptive method using measurement of liquidity, solvency, profitability and activity ratios. Based on the results of research from the liquidity ratio in 2017 to 2019, it can be said that it is not good because the company has difficulty in paying off current liabilities. Based on the solvency ratio in the period 2017 - 2019 is quite good where in each year it has increased, this is due to the low expenditure of companies sourced from loans. In the assessment of the activity ratio for the period 2017-2019, it can be said that it is quite good, judging from the development of the increase, this situation must be maintained. The profitability ratio in the period 2017 - 2019 is good which shows an increase in profit even though there is still a decrease.
Peran Tata Kelola dan Implementasi Enterprise Risk Management Terhadap Market Value Liyundira, Fetri Setyo; Ana, Selvia Roos; Heni, Heni
Juara: Jurnal Riset Akuntansi Vol. 13 No. 2 (2023): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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

Abstract

Financial information as a medium commonly used by stakeholders is not the only determinant in assessing a company. The non-financial information conveyed also has significant value in investment considerations. The research aims to empirically prove testing and analysis regarding the impact of Enterprise Risk Management (ERM) on Market Value, with Good Corporate Governance (GCG) as a moderator. The research used a population of 112 manufacturing companies for the period 2019-2021 which were listed on the Indonesian Stock Exchange. The main variables used in the research are enterprise risk management, good corporate governance, and market value. The method for determining the hypothesis is through multiple linear regression. The results prove that ERM has a positive and significant influence on market value. GCG also shows results that strengthen the relationship between enterprise risk management and market value in 2019-2021 in companies listed on the Indonesian Stock Exchange, especially manufacturing companies.
Improving the Performance of Coffee MSMEs Through the Application of Technology and E-Marketing Ana, Selvia Roos; Liyundira, Fetri Setyo; Carito, Danang Wikan
IMPOWERMENT SOCIETY Vol 7 No 1 (2024): February
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/eps.v7i1.1142

Abstract

help coffee MSMEs achieve long-term financial stability and sustainable performance. The strategy for implementing this service includes a participatory approach involving Ndeso Coffee MSME Owners who are actively involved in each stage through Focus Group Discussions. Furthermore, intensive training and mentoring by increasing in-depth knowledge about technology management and online marketing performance analysis. The results of the service, which are realized in the form of training and mentoring, show an increase in the quality of products produced by Ndeso Coffee MSMEs through the application of technology in the form of roasting machines. The impact of this can be seen in increasing taste consistency, production quantities, efficiency and effectiveness of time and energy. In terms of training and e-marketing assistance, Kopi Ndeso MSMEs already have online shop and social media accounts as media for sales, promotion and product branding. The training and mentoring activities carried out have had a positive impact on Ndeso Coffee MSMEs. Through these efforts, MSME Kopi Ndeso is able to develop and improve the quality of their products, utilize technology more effectively, and build a customer network in the digital realm.
MENINGKATKAN PENGELOLAAN SMART YOS DI SMAN YOSOWILANGUN LUMAJANG MENUJU PELAPORAN KEUANGAN MANDIRI Sochib, Sochib; Liyundira, Fetri Setyo; Yulianti, Ani
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 1 No. 4 (2024): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jpmebd.v1i4.1738

Abstract

Pengabdian kepada masyarakat ini dilaksanakan untuk mengatasi permasalahan dalam penyajian laporan keuangan di KWU Smart Yos, SMAN Yosowilangun Lumajang, dengan menggunakan pendekatan problem solving. Metode yang digunakan mencakup observasi dan identifikasi masalah, penyusunan program kerja, dan edukasi kepada pengelola usaha. Langkah pertama adalah melakukan observasi untuk memahami kondisi dan permasalahan yang dihadapi mitra sasaran melalui wawancara dan pengamatan langsung. Berdasarkan hasil identifikasi, disusun program yang mencakup tujuan, metode, jadwal, materi, dan sumber daya yang dibutuhkan. Edukasi yang diberikan berfokus pada peningkatan pemahaman pengelola usaha dalam penyajian laporan keuangan yang sesuai dengan standar akuntansi, yang mencakup laporan laba rugi, posisi keuangan, perubahan ekuitas, dan arus kas. Selain itu, templet laporan keuangan disesuaikan dengan kebutuhan usaha, memungkinkan pengelola untuk menyajikan laporan keuangan secara akurat dan efisien. Hasil pelaksanaan pengabdian menunjukkan peningkatan pemahaman pengelola dalam menyajikan laporan keuangan yang mencerminkan kondisi keuangan secara akurat, meningkatkan efisiensi operasional usaha, serta memperkuat kompetensi pengelola dalam bidang akuntansi. Sistem pencatatan yang terstruktur juga mendorong profesionalisme dalam pengelolaan usaha dan meningkatkan disiplin dalam pengelolaan keuangan. Dampak positif lainnya termasuk pengurangan risiko kesalahan pencatatan, peningkatan keberlanjutan usaha, serta pemanfaatan laporan keuangan sebagai alat evaluasi dan perencanaan. Secara keseluruhan, program pengabdian ini memberikan solusi yang berkelanjutan dalam meningkatkan kualitas pengelolaan keuangan di KWU Smart Yos. Kata Kunci: Laporan Keuangan, KWU Smart Yos, IPOS
PENGUATAN CAPITAL ADEQUACY RATIO MEMENGARUHI NON PERFORMING LOAN TERHADAP NILAI PERUSAHAAN BANK UMUM NASIONAL KONVENSIONAL Sochib, Sochib; Liyundira, Fetri Setyo; Ani Yulianti
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 4 (2024): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jakpt.v1i4.689

Abstract

Penelitian ini bertujuan untuk menemukan peran Capital Adequacy Ratio (CAR) untuk memoderasi pengaruh variabel Non Performing Loan (NPL) terhadap variabel Nilai Perusahaan yang dinilai dengan Tobins Q. Fokus penelitian pada bank umum nasional konvensional di Indonesia yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2017-2021. Dengan menggunakan purpose sampling terhadap populasi bank umum diperoleh sampel sebanyak 24 bank terpilih. Analisis dilakukan menggunakan teknik Moderated Regression Analysis (MRA) dengan variabel Capital Adequacy Ratio (CAR) sebagai variabel moderasi. Hasil penelitian menunjukkan bahwa Non Performing Loan (NPL) tidak berpengaruh secara signifikan terhadap nilai perusahaan. Tetapi Capital Adequacy Ratio (CAR) mampu memoderasi yang memperkuat atas pengaruh Non Performing Loan (NPL) terhadap nilai perusahaan. Kata Kunci: NPL, CAR, Nilai
Co-Authors Afria Rachmawati Alawiyah, Miryam Ana, Selvia Roos Ananda Ajeng Nur Fidiyyah Ani Yulianti Bambang Tri Wahyuono Carito, Danang Wikan Danis Ikhwan Meranti, Inud Dedy Wijaya Kusuma Deni Juliasari, Deni Dhayu Eka Septian Dhayu Eka Septian Dwi Putri Handayani heni heni Ifa , Khoirul Ilmi, Mainatul Indrianasari, Neny Tri Kasno Kasno Khoirul Ifa M. Wimbo Wiyono Miryam Alawiyah Neny Tri Indianasari Ninik Lukiana Noviansyah Rizal Palupi Habsari Retno Cahayaningati Septiani, Veria Sochib Sochib, Sochib Supartini Supartini Supartini Supartini Tri Palupi Robustin, Tri Palupi Tri Wahyuono, Bambang Veria Septiani Wahyuning Murniati Yulianti, Ani Yusuf Wibisono Yusuf Wibisono