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All Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Abdimas Dedikasi Kesatuan Jurnal Aplikasi Bisnis Kesatuan EJOIN : Jurnal Pengabdian Masyarakat Jurnal Informatika Kesatuan
Nilda Tartilla, Nilda
Magister Akuntansi Fakultas Ekonomi & Bisnis, Universitas Pancasila
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Pengaruh Faktor – Faktor Fundamental Keuangan Terhadap Harga Saham Pada Industri Keuangan Sub Sektor Perbankan Bursa Efek Indonesia Tahun 2019 - 2020 Putri, Wulan Wahyuni Rossa; Tartilla, Nilda
Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 1 (2024): JABKES Edisi April 2024
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v4i1.1908

Abstract

Shares are considered to be an indicator of success in managing a banking company because share prices that have increased indicate that the company is in good condition. The closing price is the last price that appears on a company's shares before the stock exchange closes. The aim of this research is to find out how fundamental financial factors influence stock prices in the sub-banking financial industry of the Indonesian Stock Exchange. Secondary data from audited annual reports on the official IDX website, www.idx.co.id, served as the data source for this research. The research population consisted of financial industry companies in the banking sub-sector from 2019 to 2020. Sample selection was conducted using purposive sampling. Descriptive analytical methods with the SPSS version 25 program were employed for analysis, and hypothesis testing utilized the multiple linear regression method. The findings indicate that Price to Earnings Ratio (PER) and Earnings Per Share (EPS) have a significant influence on stock prices, whereas Return on Equity (ROE) and Net Profit Margin (NPM) do not. However, collectively, NPM, ROE, PER, and EPS as fundamental financial indicators have an impact on stock prices. Keywords: Stock Price, NPM, ROE, PER dan EPS
Tinjauan Atas Sistem Dan Prosedur Pengeluaran Kas Pada Institut Pertanian Bogor Salsabila, Mutiara Sausan; Tartilla, Nilda
Jurnal Aplikasi Bisnis Kesatuan Vol. 3 No. 2 (2023): JABKES Edisi Agustus 2023
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v3i2.1914

Abstract

Sistem akuntansi merupakan suatu struktur atau kerangka yang terdiri dari organisasi, formulir, catatan dan laporan yang dirancang dan diimplementasikan untuk menyediakan informasi keuangan yang diperlukan oleh manajemen dalam mengelola perusahaan. Sistem akuntansi bertujuan untuk memfasilitasi pengumpulan, pengolahan dan penyajian informasi keuangan yang relevan dan akurat. Organisasi dalam sistem akutansi mencakup sistem dan prosedur yang ditetapkan untuk mengatur pengelolaan informasi keuangan. Tujuan dari peninjauan ini ialah untuk mengetahui bagaimana sistem dan prosedur pengeluaran kas yang diterapkan pada Institut Pertanian Bogor serta mengetahui pengendalian intern yang digunakan untuk mengawasi berjalannya sistem dan prosedur pengeluaran kas pada Insttitut Pertanian Bogor. Hasil dari tinjauan menunjukan bahwa sistem dan prosedur pengeluaran kas pada Institut Pertanian Bogor dibagi menjadi dua, yaitu pengeluaran kas menggunakan Cash Management System dan pengeluaran kas menggunakan dana kas kecil. Dokumen yang digunakan oleh keduanya hampir sama yaitu SPP, SPDM, RAB, SPTJM, dan SP2D. Catatan akuntansi yang digunakan Cash management system adalah jurnal dan buku besar sedangkan catatan akuntansi yang digunakan dana kas kecil adalah buku pembantu bank dan buku kas tunai. Fungsi yang terkait dalam proses pengeluaran kas adalah fungsi yang memerlukan pengeluaran kas, fungsi perbendaharaan, fungsi akuntansi, dan fungsi pengendalian anggaran dan perpajakan. Laporan yang dihasilkan dalam pengeluaran kas pada Institut Pertanian Bogor adalah laporan arus kas.Hasil evaluasi dari tinjauan ini menunjukan bahwa sistem dan prosedur pengeluaran kas pada Institut Pertanian Bogor sudah sesuai dengan prinsip-prinsip yang diperlukan. Pemisahan tugas, penggunaan dokumen yang dirancang dengan baik, dan proses otorisari yang dilakukan oleh pihak berwenang merupakan indikasi bahwa Institut Pertanian Bogor telah menerapkan sistem dan prosedur yang efektif dalam pengeluaran kas. Namun, penting untuk terus melakukan evaluasi dan pembaruan secara berkala guna memastikan berkelanjutan dan peningkatan sistem pengeluaran kas pada Institut Pertanian Bogor.
Penerapan Sistem Informasi Akuntansi Berbasis Accurate Terhadap Penyusuanan Laporan Keuangan: Studi Kasus Pada Konveksi Almuhajir Tugujaya Sallam, Fuzi Rifka; Tartilla, Nilda
Jurnal Informatika Kesatuan Vol. 2 No. 1 (2022): JIKES Edisi Maret 2022
Publisher : LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jikes.v2i1.1375

Abstract

Small and Medium Enterprises have increased, but few MSMEs have implemented accounting systems. Accounting Information System is increasingly increasing in the field of accounting certainly makes it easier for companies to produce financial reports in addition to facilitate the recording and can find out the company's financial condition. Financial statements that contain financial statements, company performance, and changes in financial position, inventory, and profits obtained which can help the company's internal parties in making decisions. Almuhajir Tugujaya Convection is a manufacturing company where the company produces clothing and shoes. The recording applied by the Almuhajir Tugujaya Convection is still done manually with the excel program, and only records cash receipts and disbursements, so that the owner does not know for sure the inventory, profits and losses obtained. Manual recording results in recording errors and the risk of data loss. The method used by the author in this study is qualitative with the type of case study. The data obtained is processed and then implemented into Accurate 4.0 Software. From this study, it can be concluded that the application of Accurate Software in the Almuhajir Tugujaya Convection can produce Financial Statements in accordance with current standards, and company profits or losses. Research results, after using Accurate at Almuhajir Tugujaya Convection, computerized sales and purchases transactions make it easy to input transactions. Making different formulas for each production can make it easier to find out the inventory stock, and know the production costs of each product. The resulting financial statements are precise and accurate in accordance with current standards, and can help internal parties know the company's condition in making decisions. The risk of data loss and errors in recording can be prevented. Keywords:Financial Statement, Manufacture, Software Accurate Enterprise 4.0
Pendampingan Penyusunan Pelaporan Keuangan UMKM Kabupaten Bogor Jasmadeti, Jasmadeti; Tartilla, Nilda; Amrulloh, Amrulloh
Jurnal Abdimas Dedikasi Kesatuan Vol. 4 No. 1 (2023): JADKES Edisi Januari 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jadkes.v4i1.1719

Abstract

The aim of PKM is to provide knowledge and assistance regarding recording financial reports in accordance with applicable accounting standards. In this case, it is based on the lack of understanding and knowledge possessed by MSMEs in the District. Bogor. The solution we implement in PKM activities related to existing problems is to provide knowledge and skills regarding organized financial recording and compiling financial reports and making financial reports in accordance with applicable accounting standards. In implementing this PKM, the mentoring methods we use are (1) The preparation and socialization stage related to the preparation of training materials and determining easy and enjoyable delivery methods, (2) The implementation stage of assistance in preparing financial reports, namely introducing the concept of recording, preparing and producing related financial reports. financial transactions that occur in UMKM Kab. Bogor aims to provide direct experience related to how to record and journal MSME financial transactions. (3) The third stage of monitoring aims to see the achievement of the targets of the PKM program being carried out. The target to be achieved is to increase understanding in recording, compiling and producing financial reports in accordance with applicable accounting standards.   Keywords: Financial Reports, MSMEs
Tinjauan Pengelolaan Piutang Pada Kanma Group Dewi, Apriana Rachma; Tartilla, Nilda; Amrulloh, Amrulloh
Jurnal Aplikasi Bisnis Kesatuan Vol. 5 No. 1 (2025): JABKES Edisi April 2025
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v5i1.1963

Abstract

Piutang merupakan asset liquid yang sangat penting perputarannya sehingga piutang perlu direncanakan dan dianalisa dengan tepat sehingga manajemen piutang dagang dapat berjalan dengan baik dan efisien agar terjaga keamanannya sehingga dapat menghasilkan informasi keuangan yang akurat serta jumlah dana yang diinvestasikan didalam piutang tidak mengganggu aliran kas sehingga perusahaan dapat mencapai laba maksimal yang diharapkan oleh perusahaan. Tujuan penulisan tugas akhir ini adalah untuk mengetahui pengelolaan piutang pada Kanma Group terkait dengan pencatatan, penilaian, dan mengestimasi jumlah piutang tak tertagih dengan metode analisa piutang, serta dokumen-dokumen terkait dengan penjualan dan pembayaran piutang pada Kanma Group. Hasil peninjauan menunjukkan bahwa pengelolaan piutang yang diterapkan pada Kanma Group masih belum maksimal. Pencatatan piutang yang dilakukan oleh perusahaan telah sesuai dengan standar yang ada. Selain itu Kanma Group tidak melakukan penilaian piutang sehingga perusahaan sulit untuk menentukan jumlah piutang tak tertagih dikarenakan tidak adanya cadangan kerugian piutang atau penyisihan piutang. Dokumen-dokumen yang digunakan terkait dengan penjualan dan pembayaran piutang pada Kanma group adalah Invoice, Surat Jalan, dan Bukti Penerimaan Kas/Bukti Penerimaan Bank.
PENDAMPINGAN PEMBELAJARAN LITERASI AKUNTANSI KEUANGAN DALAM MENINGKATKAN MOTIVASI, MINAT BELAJAR DAN PENJURUSAN BAGI ANAK-ANAK PROGRAM BELAJAR PKBM DI KABUPATEN BOGOR Amrulloh, Amrulloh; Jasmadeti, Jasmadeti; Tartilla, Nilda
EJOIN : Jurnal Pengabdian Masyarakat Vol. 2 No. 4 (2024): EJOIN : Jurnal Pengabdian Masyarakat, April 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ejoin.v2i3.2611

Abstract

The aim of this service is to provide students with an understanding of Accounting, Finance, motivation and majors related to the future they will face after graduating from PKBM. This service helps package students at PKBM in learning accounting and finance in a more interesting and fun way so that it can increase students' interest in learning to continue studying financial accounting. The students' lack of knowledge about future plans means that many PKBM students become unemployed, this is due to a lack of knowledge about preparations for entering the world of work and if they want to go to college, they lack knowledge about the major they will take and how to choose a good and correct college. It is hoped that this learning assistance will increase students' interest in learning and motivation at the Cibinong Innovative PKBM - Bogor Regency. The methods used in this service are preparation, socialization and implementation of activities. After the activities were carried out, analysis and evaluation were carried out, it was seen that the children had improved and were enthusiastic about looking to the future and had a better understanding of what is meant by financial accounting. Their motivation increased to be able to improve their future by continuing to college. This activity received a good response from PKBM students and it is hoped that it can continue to guide children in learning
Determinan Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Moderating Pada Perusahaan Industri Sektor Consumer Goods Bursa Efek Indonesia Putri, Wulan Wahyuni Rossa; Tartilla, Nilda; Sutomo, Hadi; Yuliandi, Yuliandi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 2 (2023): JIAKES Edisi Agustus 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i2.1753

Abstract

This study aims to examine and analyze the determinants of firm value with capital structure as a moderating variable, how do the effects of Return On Assets (ROA), Debt Equity Ratio (DER), Debt Asset Ratio (DAR), DAR can moderate ROA and DER in influencing firm value . This research approach employs a descriptive methodology, which involves describing and analyzing research findings without drawing broader conclusions. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) with the consumer goods sector. The sample was determined using purposive sampling method. The analytical method used in this study is multiple regression with the SPSS version 25 program and hypothesis testing is carried out using the moderate regression analysis (MRA) method. The results showed that partially ROE had a positive effect on firm value with a significance value of 0.000, while DER had no negative effect on firm value with a significance value of 0.803. DAR has no effect on firm value with a significance value of 0.156 and capital structure (DAR) can strengthen profitability (ROE) in influencing firm value with a significance value of 0.005. Meanwhile, capital structure (DAR) cannot strengthen Solvability (DER) in influencing firm value. Simultaneously ROA, DER, DAR can affect company value in consumer goods listed on the Indonesia Stock Exchange. The limitations of this study are the limitations of the processed data and the limitations of the variables used. Hopefully this research can be useful for the community, especially investors or investors as a material consideration in investing in companies Keywords: ROA, DER, DAR, ROE
Co-Authors Amrulloh Amrulloh Dewi, Apriana Rachma Hadi Sutomo Jasmadeti, Jasmadeti Putri, Wulan Wahyuni Rossa Sallam, Fuzi Rifka Salsabila, Mutiara Sausan Yuliandi, Yuliandi