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All Journal Akuisisi : Jurnal Akuntansi AkMen JURNAL ILMIAH MBIA Jurnal GeoEkonomi Jurnal Investasi Jurnal Buana Akuntansi Jurnal Pengabdian kepada Masyarakat Nusantara VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis SABBHATA YATRA : Jurnal Pariwisata dan Budaya Jumat Ekonomi: Jurnal Pengabdian Masyarakat Bima Abdi: Jurnal Pengabdian Masyarakat Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Jurnal Ekonomi KREATIF: Jurnal Pengabdian Masyarakat Nusantara

Ade Elza Surachman

Universitas Catur Insan Cendekia

Author-ID : 6420574

Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN KOPERASI DI PURWAKARTA INDONESIA AE Surachman; Sutardjo
Jurnal Buana Akuntansi Vol 4 No 1 (2019): Jurnal Buana Akuntansi
Publisher : Program Studi Akuntansi

Prinsip-prinsip GCG yang meliputi transparansi, akuntabilitas, tanggung jawab, independensi, dan kewajaran sekarang ini merupakan suatu keharusan bagi setiap organisasi bisnis termasuk koperasi untuk mendorong terciptanya pasar yang efisien dan transp aran. Pengumpulan data penelitian menggunakan kuesioner dan dokumentasi berupa laporan keuangan koperasi. Teknik pemilihan sampel menggunakan metode purposive sampling yaitu sebanyak 66 unit koperasi di Purwakarta yang digunakan sebagai sampel dalam penelitian. Model penelitian yang digunakan yaitu PLS-SEM dengan software SmartPLS 3.0. Hasil penelitian menunjukkan bahwa prinsip transparansi, akuntabilitas dan kewajaran berpengaruh signifikan terhadap kinerja keuangan koperasi di Purwakarta Indonesia. Sedangkan, prinsip tanggung jawab dan independensi tidak berpengaruh terhadap kinerja keuangan koperasi di Purwakarta Indonesia.

Pengaruh Pengungkapan CSR Terhadap Kualitas Audit Ade Elza Surachman
Akuisisi: Jurnal Akuntansi Vol 16, No 2 (2020)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v16i2.483

This research aims to test and empirically prove the effect of corporate social responsibility disclosure on the audit quality. Audit quality measurement in this research uses natural logarithm to audit fees while CSR reporting is measured using a content analysis approach. The population of this research is the sub-sector transportation of companies listed in the Indonesia Stock Exchange in 2010 until 2017. The annual report contains disclosure of corporate social responsibility activities of 4 companies that using a purposive sampling technique. Methods of data analysis using descriptive statistical analysis and simple linear regression. These results indicate that corporate social responsibility disclosures have a significant effect simultaneously and partially on the audit quality

Analisis Financial Distress pada Perusahaan Sub Sektor Transportasi di Bursa Efek Indonesia Ade Elza Surachman
Jurnal Buana Akuntansi Vol 6 No 2 (2021): Jurnal Buana Akuntansi
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v6i2.1788

Pandemi covid-19 menimbulkan dampak yang besar terhadap perkenomian. Penelitian ini memiliki tujuan untuk melakukan prediksi kesulitan keuangan pada Perusahaan Sub Sektor Transprotasi di Bursa Efek Indonesia tahun 2019-2020. Metode analisis data yang digunakan adalah metode analisis deskriptif. Sampel yang digunakan dengan metode purposive sampling. Hasil penelitian menunjukkan bahwa perusahaan Sub Sektor Transportasi di Bursa Efek Indonesia di tahun 2019 yang berada di zona aman adalah BIRD, zona abu-abu adalah SMDR, TMAS, dan WEHA. Selanjutnya, zona berbahaya adalah ASSA, BLTA, BPTR, dan TAXI. Sedangkan, pada tahun 2020 perusahaan yang berada di zona aman adalah BIRD, zona abu-abu adalah SMDR, dan zona berbahaya adalah ASSA, BLTA, BPTR, TAXI, TMAS, dan WEHA. Kata Kunci : Financial Distress, Altman Z Score.

VALUES OF TRANSPORTATION SUBSECTOR COMPANIES ON THE INDONESIAN STOCK EXCHANGE Ade Elza Surachman
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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

Profitability as a mediation in the influence of capital structure on the value of transportation companies on the Indonesia Stock Exchange means that companies that have a high capital structure will increase their company value if supported by a good level of profitability. In addition, profitability can also increase firm value through a mediating effect on the relationship between capital structure and firm value. The sampling technique using the purposive sampling method resulted in a sample of 23 transportation sub-sector companies on the Indonesia Stock Exchange in 2019-2021. The data analysis technique used is path analysis and moderation regression. The results showed that (1) capital structure has no significant effect on firm value, (2) profitability does not mediate the effect of capital structure on firm value, (3) profit growth strengthens the effect of capital structure on profitability.

E-COMMERCE DAN PROMOSI MEDIA SOSIAL DALAM MEMPENGARUHI KEPUTUSAN PEMBELIAN Ika Kartika; Ade Elza Surachman; Oktisa Rahayu Tiara Nejal; Elisabeth Mariono
Jurnal GeoEkonomi Vol. 14 No. 2 (2023)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v14i2.310

Riset ini menganalisis bagaimana keputusan pembelian dipengaruhi oleh e-commerce dan promosi di media sosial Instagram. Sementara bisnis telah menggunakan e-commerce sebagai alat penting untuk menjual produk mereka secara online, media sosial Instagram telah berkembang menjadi alat promosi yang berguna untuk menjangkau pelanggan potensial. Penelitian ini menggunakan metode survei. 105 mahasiswa Universitas Catur Insan Cendekia menerima kuesioner ini setelah mereka membeli produk Mixue Kesambi melalui platform e-commerce dan akun media sosial Instagram. Analisis dari data ini yakni regresi linier berganda untuk menemukan variabel promosi di Instagram dan variabel e-commerce memengaruhi keputusan seseorang untuk membeli produk. Hasilnya menunjukkan bahwa, secara bersamaan, promosi di Instagram dan e-commerce berdampak positif dan secara signifikan berdampak pada keputusan pembelian.

Praktik Manajemen Laba: Studi Komparasi pada Perusahaan-Perusahaan yang Melakukan IPO Tahun 2012-2016 T Husain; Ade Elza Surachman
MBIA Vol 16 No 1 (2017)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

This research was aimed to obtain empirical evidence about the practice of earnings management between companies in manufacturing industry and financial sectors listed in Indonesian Stock Exchange. This study adopted measurement of earnings management based on conditional revenue model approach. The population in this research was 41 manufacturing companies and financial sectors listed in Indonesian Stock Exchange to conduct an initial public offerings (IPO) in 2012-2016. The sampling technique was purposive method. The sample in this research establishment was 16 manufacturing industry and 22 financial sectors companies. The data analysis method using independent-samples t test, did the normality and homogenity test previously and hypothesis testing with mann-whitney test approach. The hypothesis testing results indicated that there is no significant difference between manufacturing industry and financial sectors who conduct an IPO in 2012-2016 to the practice of earnings management.

Analisis Penerapan Program GMP dan 5P Terhadap Kinerja Karyawan di PT Kalbe Morinaga Indonesia Halily Sofyan Al Hasan; Muhammad Ali Akbar; Ade Elza Surachman
MBIA Vol 17 No 2 (2018)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

This study aim is to know the effect of the implementation of Good Manufacturing Practices Program, 5P Program related on Employee Performance at PT. Kalbe Morinaga Indonesia. This research is located in PT. Kalbe Morinaga Indonesia with 390 people population and the sample taken is 84 people using stratified random sampling technique with Slovin formula which is conducted from May to June 2018. Approachment to data analyze using Partial Least Square (PLS), namely Smart-PLS 3.0. Based on the analysis results obtained that Good Manufacturing Practices Program has a positive effect on Employee Performance and 5P Program also has a positive effect on Employee Performance.

Penentuan Harga Pokok Produksi Produk Ayam Geperek dengan Metode Full Costing Kurniawan, Angelica Permata; Sugiono, Wianda Gracia; Diyana, Diyana; Galbini, Siti ‘Ainun; Pratama, Atanasius Hagai; Surachman , Ade Elza
Jumat Ekonomi: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Agustus
Publisher : LPPM Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/abdimasekon.v5i2.4868

Pengabdian ini bertujuan untuk meningkatkan pemahaman dan keterampilan pengusaha UMKM dalam menghitung biaya produksi dengan metode full costing pada usaha ayam geprek yang berada di Jl. Dr. Sudarsono No.34, Cirebon. Full costing dipilih karena memberikan gambaran lengkap mengenai biaya produksi, termasuk biaya overhead yang sering diabaikan oleh pengusaha UMKM. Pengabdian ini dilakukan dengan menggunakan metode kualitatif melalui wawancara langsung dengan pengusaha UMKM untuk mengidentifikasi biaya dan untuk mengetahui biaya produksi. Hasil pengabdian ini dengan penerapan full costing menunjukan total biaya produksi dalam jangka waktu 1 bulan adalah Rp. 11.700.000 dengan Harga Pokok Produksi (HPP) per porsi Rp. 7.446,67 dan menghasilkan persentase keuntungan sebesar 243,03%. Kesimpulannya, pengabdian ini dapat memberikan kontribusi nyata dalam meningkatkan keterampilan manajemen usaha kecil dan menengah di bidang kuliner, khususnya dengan mengoptimalkan perhitungan biaya produksi dengan metode full costing untuk ayam geprek.

Penerapan Analisis Titik Impas Sebagai Dasar Perencanaan Laba Di Pt Indofood CBP Sukses Makmur Tbk Anindita, Alya; Elza Surachman, Ade; Nur Jannah, Fitri Ussaefa
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 1 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/cs6fac13

The main goal of the company is to achieve sustainable growth and increase profits through effective business strategies, including boosting sales in terms of both volume and revenue, which significantly affect profit achievement. Break-even analysis is essential for estimating the profits from product sales. This study aims to evaluate the application of break-even analysis in profit planning at PT Indofood CBP Sukses Makmur Tbk. The research uses a qualitative method with descriptive data from the company's financial reports, books, and journals as secondary data sources. The sampling technique employed is purposive sampling, with a sample of financial reports from 2019 to 2023. The results indicate that the company’s sales have exceeded the established break-even point. However, to maximize profits, the company needs to implement effective marketing strategies, such as attractive promotional pricing while ensuring that revenues remain above the break-even point. Furthermore, a product bundling strategy can significantly increase sales volume, which is crucial for cost efficiency, competitiveness, and achieving the company’s growth targets.

PENGARUH Pengaruh Kebijakan Dividen terhadap Harga Saham Perusahaan sektor industrial goods di BEI Anugrah, Safani; Saputra, Rizqy Imam; Surachman, Ade Elza
AkMen JURNAL ILMIAH Vol. 22 No. 2 (2025): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian Pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v22i2.5343

This study aims to analyze the effect of dividend policy on stock prices in manufacturing companies in the industrial goods sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. Using a quantitative approach and secondary data from 12 selected companies through purposive sampling, dividend policy is measured by the Dividend Payout Ratio (DPR), while stock prices are seen from the year-end closing. The results of simple linear regression analysis and T-test so that it can be concluded that dividend policy has a positive and significant effect on stock prices indicating that with T count> T table or 7.505> 2.001 with a significance level of 0.000 <0.05. This finding supports the signal theory that dividends reflect the company's prospects, and provides strategic implications for management in designing dividend policies that are attractive to investors.

Co-Authors Al Hafidz, Muhammad Aikel Aliyah Nurhanipah Rusmawan Almatina Denaya Putri Amroni, Amroni Anindita, Alya Anugrah, Safani Anwar, Muhammad Saeful Apriliani, Zaskiyah Dhani Ramadhon Diyana, Diyana Djaneta, Djaharani Elisabeth Mariono Fatimaisa, Adinda Gabriella Elshadday Galbini, Siti ‘Ainun Halily Sofyan Al Hasan Hardiansyah, Mohammad Dika Hasyimiyyah, Aqilah Huwae, Christina Elisabeth Ika Kartika Iqlimah, Nur Irvansyah Irvansyah Jannah, Fitri Ussaefa Nur Kumaladewi, Dessy Kurniawan, Angelica Permata leoni, sihuanie celsi Limania, Putri Sugis Maula, Atiatul Muhammad Ali Akbar Muhammad Fajar Juliyanto Muhammad Yusuf Faisal Mulyani, Reza Nugroho, Aditiya Nur Jannah, Fitri Ussaefa Nur Ratnasari Oktisa Rahayu Tiara Nejal Pratama, Atanasius Hagai Putri, Andini Amalia Ramadhani, Nur Widya Rifka Faradila Putri Sadewa, Bayu Saputra, Rizqy Imam Septriyanto, Muhammad Rizal Stylla Destrian Hartiono Sugiono, Wianda Gracia Sutardjo T. Husain Tejaningrum, Rohimah Tesalin, Sifra Imanuella Yosafattrinovianto, Yosafattrinovianto Yudikasi, Satrio Zahra, Zaskia Az

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