Articles
<![CDATA[ANALYSIS OF PROGRAM OF BUSINESS CREDIT FOR SOCIETY AT PT BANK BRI ]]>
<![CDATA[Rasmini, Mas]]>
<![CDATA[ AdBispreneur Vol 1, No 1 (2016): Adbispreneur ]]>
Publisher : <![CDATA[Departemen Ilmu Administrasi Bisnis, Fakultas Ilmu Sosial dan Ilmu Politik, UNPAD ]]>
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DOI: 10.24198/adbispreneur.v1i1.9093
<![CDATA[The purpose of this study is to investigate the implementation of a credit program (KUR) in state-owned banks (KUR program of study at Bank Rakyat Indonesia Branch Office Majalaya). The method used is a qualitative method of data collection techniques through in-depth interviews and non-participant observation. Data analysis techniques, namely the reduction of data, display data and then drawing conclusions. While testing is done by triangulation of data and discussions with members of the research team.Results from the study showed that the implementation process of granting KUR fairly and efficiently. That is the process of credit supply is in accordance with the legislation in force, both legislation and circulars BRI. So even in terms of processing time relatively quickly with quite a lot of stages. ]]>
<![CDATA[Program Lingkungan Sehat Bebas Sampah Pada RW 10 Desa Sayang Kecamatan Jatinangor ]]>
<![CDATA[RASMINI, MAS]]>
<![CDATA[ Prosiding Penelitian dan Pengabdian kepada Masyarakat Vol 5, No 1 (2018): Vol 5, No. 1 (2018): Prosiding Penelitian & Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
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DOI: 10.24198/jppm.v5i1.15712
<![CDATA[Program Lingkungan Sehat Bebas Sampah di RW 10 Desa Sayang merupakan program yang bertujuan untuk meningkatkan kepedulian, menambah pengetahuan, dan menambah pengalaman masyarakat mengenai sampah serta tata cara pengelolaannya. Mengingat penanganan sampah secara tidak tepat dapat memberikan dampak yang merugikan. Kerugian tersebut biasanya disebabkan oleh timbunan sampah maupun perilaku membuang sampah sembarangan yang dalam kasus ini disebabkan oleh tidak adanya tempat pembuangan akhir dan minimnya lahan pembakaran sampah. Untuk mewujudkan lingkungan yang sehat dan terbebas dari sampah tersebut, dilaksanakan program sosialisasi dan pendampingan mengenai tata cara pengolahan sampah yang dilakukan pada 25 sampel rumah tangga di RW 10. Kemudian diberikan 5 buah tempat pembakaran sampah yang dapat diletakan di setiap RT di RW 10 Desa Sayang Kecamatan Jatinangor.]]>
<![CDATA[TINJAUAN APLIKASI SISTEM INFORMASI AKUNTANSI ]]>
<![CDATA[Rasmini, Mas]]>;
<![CDATA[Suryanto, Suryanto]]>
<![CDATA[ JIPSI Jurnal Ilmu Politik dan Komunikasi Vol 8 No 2 (2018): Jurnal Ilmu Politik dan Komunikasi ]]>
Publisher : <![CDATA[Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Komputer Indonesia ]]>
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DOI: 10.34010/jipsi.v8i2.1334
<![CDATA[This study aims to describe the application of accounting information systems related to recording financial statementscarried out by Multi-purpose Building Stores. The research method used in the study was descriptive with a qualitativeapproach. Data collection techniques used were in-depth interviews, observation, and documentation studies.Informants in this study are the owners of the company and employees who work as a recording of financial statements.Based on the results of the study that the application of accounting information systems can have a positive impactbecause it makes it simpler in preparing financial statements. The accounting information system application aims toimprove the quality of information, internal checks, and be able to reduce costs. In addition, accounting informationsystems are very useful in providing accurate and timely information. Several factors hinder the application ofaccounting information systems, namely human resources and technology.]]>
<![CDATA[ANALISIS LITERASI KEUANGAN DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA ]]>
<![CDATA[Suryanto, Suryanto]]>;
<![CDATA[Rasmini, Mas]]>
<![CDATA[ JIPSI Jurnal Ilmu Politik dan Komunikasi Vol 8 No 2 (2018): Jurnal Ilmu Politik dan Komunikasi ]]>
Publisher : <![CDATA[Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Komputer Indonesia ]]>
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DOI: 10.34010/jipsi.v8i2.1336
<![CDATA[This study aims to analyze financial literacy and find out the factors that influence the financial literacy ofmicro, small and medium enterprises (MSMEs) in the city of Bandung. This study uses a quantitativeapproach to the type of verification research. Primary data is obtained through the distribution ofquestionnaires to MSMEs players in the city of Bandung. The sampling technique uses proportional randomsampling with a sample size of 30 respondents. Other data is obtained through library observation andstudy. The analysis technique used is multiple linear regression. The results showed that the financialliteracy of SMEs in the city of Bandung was in the medium category. There are several factors thatsimultaneously influence financial literacy, namely age, formal education level, and business income. Whilepartially only the formal education level and business income that influences the level of financial literacy.While age does not have an effect on the level of financial literacy.]]>
<![CDATA[Pengaruh financial distress terhadap manajemen laba pada perusahaan sub sektor telekomunikasi yang terdaftar di bei periode 2015-2019 ]]>
<![CDATA[Chairunnisa, Zidea]]>;
<![CDATA[Rasmini, Mas]]>;
<![CDATA[Alexandri, M. Benny]]>
<![CDATA[ INOVASI Vol 17, No 3 (2021) ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.29264/jinv.v17i3.9571
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh financial distress terhadap manajemen laba. Penelitian ini menggunakan analisis regresi linear sederhana dengan program SPSS V.26. Sampel yang digunakan adalah laporan keuangan perusahaan sub sektor telekomunikasi yang terdaftar di Bursa Efek Indonesia tahun 2015-2019 yang diambil berdasarkan kriteria tertentu dengan menggunakan metode purposive sampling berjumlah 4 perusahaan. Manajemen laba diukur dengan model jones modifikasi dan financial distress diukur dengan model altman z-score. Hasil pada penelitian ini menunjukkan adanya pengaruh positif financial distress terhadap manajemen laba.]]>
<![CDATA[Pengaruh earning per share (eps) terhadap harga saham ]]>
<![CDATA[Labiba, Azkafiras]]>;
<![CDATA[Rasmini, Mas]]>;
<![CDATA[Kostini, Nenden]]>
<![CDATA[ INOVASI Vol 17, No 3 (2021) ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.29264/jinv.v17i3.9953
<![CDATA[Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh earning per share terhadap harga saham pada perusahaan sektor pertambangan yang go-public di Bursa Efek Indonesia periode 2016-2020. Populasi pada penelitian ini adalah perusahaan sektor pertambangan yang go-public di Bursa Efek Indonesia periode 2016-2020. Teknik Sampel yang digunakan adalah metode purposive sampling sehingga data yang diperoleh sebanyak 70. Metode analisis data yang digunakan adalah analisis regresi linier sederhana. Hasil penelitian ini dapat disimpulkan bahwa earning per share (EPS) tidak mempunyai pengaruh terhadap harga saham pada perusahaan sektor pertambangan yang go-public di Bursa Efek Indonesia periode 2016-2020 karena pada nilai Adjusted R square sebesar -0,10 atau bisa dianggap 0 karena bernilai negatif, maka nilai negative ini berarti variabel earning per share sama sekali tidak mampu menjelaskan varian dari variabel harga saham.]]>
<![CDATA[ANALISIS POTENSI BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN SEBAGAI SALAH SATU PAJAK DAERAH ]]>
<![CDATA[Suryanto .]]>;
<![CDATA[Bambang Hermanto]]>;
<![CDATA[Mas Rasmini]]>
<![CDATA[ AdBispreneur : Jurnal Pemikiran dan Penelitian Administrasi Bisnis dan Kewirausahaan Vol 3, No 3 (2018): AdBispreneur : Jurnal Pemikiran dan Penelitian Administrasi Bisnis dan Kewirausa ]]>
Publisher : <![CDATA[Departemen Ilmu Administrasi Bisnis, Fakultas Ilmu Sosial dan Ilmu Politik, UNPAD ]]>
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DOI: 10.24198/adbispreneur.v3i3.19205
<![CDATA[ This study aims to analyze the potential of Land And Building Transfer Tax (BPHTB) revenue which is one of the local taxes in the city of Bandung. This study uses a qualitative approach with descriptive methods. Data collection techniques are carried out by observation, in-depth interviews and literature studies. The results of the study show that the realization of BPHTB revenues every year always increases. However, the increase was not optimal, because in some periods the target set was not reached. The set target is not achieved because BPHTB is included in the self assessment system, namely a tax collection system that authorizes taxpayers to determine the amount of tax payable themselves. Many taxpayers who report their transactions are not in accordance with reality, so they report obligations smaller than they should be paid. Since 2016, the Bandung City Government has set a range of land values based on land value zones issued by the National Land Agency as the basis for imposing BPHTB. Penelitian ini bertujuan untuk mengalisis potensi penerimaan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) yang merupakan salah satu pajak daerah yang ada di Kota Bandung. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Teknik pengumpulan data dilakukan dengan cara observasi, wawancara mendalam dan studi literatur. Hasil penelitian menunjukkan bahwa realisasi penerimaan BPHTB setiap tahunnya selalu meningkat. Namun peningkatan tersebut belum optimal, karena pada beberapa periode target yang ditetapkan tidak tercapai. Target yang ditetapkan tidak tercapai karena BPHTB termasuk ke dalam kelompok self assesment system yakni sistem pemungutan pajak yang memberi wewenang kepada wajib pajak untuk menentukan sendiri besarnya pajak terutang. Para wajib pajak banyak yang melaporkan transaksi mereka tidak sesuai realitanya, sehingga mereka melaporkan kewajiban lebih kecil dari seharusnya dibayarkan. Sejak tahun 2016, Pemerintah Kota Bandung menetapkan kisaran nilai tanah berdasarkan zona nilai tanah yang dikeluarkan Badan Pertanahan Nasional sebagai dasar pengenaan BPHTB.]]>
<![CDATA[ACTIVITY BASED COSTING: METODE AKURAT MENENTUKAN BIAYA SEWA KAMAR HOTEL ]]>
<![CDATA[Suryanto -]]>;
<![CDATA[Mas Rasmini]]>;
<![CDATA[Thealice Lidwina]]>
<![CDATA[ AdBispreneur : Jurnal Pemikiran dan Penelitian Administrasi Bisnis dan Kewirausahaan Vol 5, No 1 (2020): AdBispreneur : Jurnal Pemikiran dan Penelitian Administrasi Bisnis dan Kewirausa ]]>
Publisher : <![CDATA[Departemen Ilmu Administrasi Bisnis, Fakultas Ilmu Sosial dan Ilmu Politik, UNPAD ]]>
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DOI: 10.24198/adbispreneur.v5i1.26779
<![CDATA[Every company has an interest in calculating the cost of production. Cost of production is a way to calculate the costs used in producing a product. This study aims to analyze the calculation of the cost of the production method used by the hotel and determine the cost of production calculated by the method of activity-based costing (ABC). The method used in this research is a quantitative method. Data collected through observation, unstructured interviews, and literature study. The results of this study indicate that the calculation of the cost of production of hotel rooms conducted by the company occurred under costing for standard, superior, and superior plus types of rooms. As for the type of family room, family plus, and family-standard over costing occurs. The difference in the calculation results occurs because the calculation method by the company has not been done in detail as in the ABC method.Setiap perusahaan berkepentingan terhadap perhitungan harga pokok produksi. Harga pokok produksi adalah cara untuk menghitung biaya yang digunakan dalam menghasilkan suatu produk. Penelitian ini bertujuan untuk menganalisis perhitungan metode harga pokok produksi yang digunakan pihak hotel dan mengetahui harga pokok produksi yang dihitung dengan metode Activity Based Costing (ABC). Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Data dikumpulkan melalui observasi, wawancara tidak terstruktur, dan studi pustaka. Hasil penelitian ini menunjukkan bahwa perhitungan harga pokok produksi kamar hotel yang dilakukan oleh pihak perusahaan terjadi undercosting untuk jenis kamar standard, superior, dan superior plus. Sedangkan untuk jenis kamar family, family plus, dan family standard terjadi overcosting. Perbedaan hasil perhitungan tersebut terjadi karena dalam metode perhitungan yang dilakukan perusahaan belum dilakukan secara detail sebagaimana dalam metode ABC.]]>
<![CDATA[ANALYSIS OF PROGRAM OF BUSINESS CREDIT FOR SOCIETY AT PT BANK BRI ]]>
<![CDATA[Mas Rasmini]]>
<![CDATA[ AdBispreneur : Jurnal Pemikiran dan Penelitian Administrasi Bisnis dan Kewirausahaan Vol 1, No 1 (2016): AdBispreneur : Jurnal Pemikiran dan Penelitian Administrasi Bisnis dan Kewirausa ]]>
Publisher : <![CDATA[Departemen Ilmu Administrasi Bisnis, Fakultas Ilmu Sosial dan Ilmu Politik, UNPAD ]]>
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Full PDF (180.081 KB)
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DOI: 10.24198/adbispreneur.v1i1.9093
<![CDATA[The purpose of this study is to investigate the implementation of a credit program (KUR) in state-owned banks (KUR program of study at Bank Rakyat Indonesia Branch Office Majalaya). The method used is a qualitative method of data collection techniques through in-depth interviews and non-participant observation. Data analysis techniques, namely the reduction of data, display data and then drawing conclusions. While testing is done by triangulation of data and discussions with members of the research team.Results from the study showed that the implementation process of granting KUR fairly and efficiently. That is the process of credit supply is in accordance with the legislation in force, both legislation and circulars BRI. So even in terms of processing time relatively quickly with quite a lot of stages.]]>
<![CDATA[Analisis Kinerja Keuangan Digital Startups Sebelum dan Sesudah Initial Public Offering di Bursa Efek Indonesia pada Tahun 2017 dan 2018 ]]>
<![CDATA[Rafa Dwisono]]>;
<![CDATA[Nenden Kostini]]>;
<![CDATA[Mas Rasmini]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 4, No 1 (2021): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2021 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v4i1.115
<![CDATA[The objective of this research is to analyze the differences of financial performance before and after Initial Public Offering digital startups which are listed in Indonesian Stock Exchange in 2017 and 2018. The sample of this research is all of digital startups which are listed in Indonesian Stock Exchange in 2017 and 2018. The sample is 5 digital startups. This research used Paired Sample t-test and Wilcoxon Sign test as the data analysis. The finding indicated financial performance which calculated by debt to asset ratio was significant difference on digital startups between before and after Initial Public Offering. The result of this research indicated that the financial performance of digital startups before and after Initial Public Offering had an insignificant difference. The financial performance of digital startups increased after Initial Public Offering.]]>
