Articles
Intellectual Capital (IC) Analysis and The Effect to Financial Performance in PT Kalasuba Indonesia (KSI)
Susilo, Dwi Ermayanti;
Roifah, Amirotul;
Hadi, Samsul
Binus Business Review Vol 7, No 2 (2016): Binus Business Review
Publisher : Bina Nusantara University
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DOI: 10.21512/bbr.v7i2.1689
Financial Performance (FP) is one of the important things for a company to know the development of the company. One important thing that influences FP is the Intellectual Capital (IC). Research was conducted to get the best IC analysis in order to get success and fulfill the daily human needs which always increases. Therefore, it had research problem âhow was the components of IC affecting the FP of PT Kalasuba Indonesia (KSI), and the objective is to explore the IC components in affecting the FP. It was interesting to be explored because it had unique characteristics, which consist of spiritual knowledge, attitude, discipline, management knowledge and managerial experience, as well as skill and capabilities, in which the first three points were different from the rest. It used qualitative analysis method as the instrument. It was done by collecting the data through observation and was analyzed using the Robbins theory. It can be concluded that those five IC has important effect in increasing FP of PT KSI and keeping it stable.
ANALISIS KONTRIBUSI PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN PADA BELANJA MODAL DI KOTA MOJOKERTO: KONTRIBUSI PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN PADA BELANJA MODAL DI KOTA MOJOKERTO
Dwi Ermayanti Susilo dwi ermayanti susilo
Khazanah Intelektual Vol. 5 No. 1 (2021): Khazanah Intelektual
Publisher : Balitbangda Provinsi Jambi
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DOI: 10.37250/newkiki.v5i1.87
Analisis Kontribusi Pendapatan Asli Daerah Dan Dana Perimbangan Pada Belanja Modal Di Kota Mojokerto. Bagaimana Analisis Pendapatan Asli Daerah, Dana Perimbangan pada Belanja Modal?Bagaimana Kontribusi Pendapatan Asli Daerah, Dana Perimbangan dan Belanja Modal? Tujuan dari penelitian ini adalah 1. Untuk mengetahui analisis pendapatan asli daerah, dana perimbangan pada belanja modal 2. Untuk mengetahui kontribusi pendapatan asli daerah, dana perimbangan dan belanja modal. Metode pengumpulan data menggunakan wawancara, dokumentasi, dan studi pustaka. Hasil penelitian menunjukkan bahwa realisasi Pendapatan Asli Daerah Kota Mojokerto berdasarkan hasil penelitian dalam tahun anggaran 2014 sampai 2019 masih banyak yang kurang dari kriteria. Dari tahun ke tahun realisasi Pendapatan Asli Daerah terus mengalami peningkatan yang signifikan. Namun presentase anggaran dan realisasi PAD terus mengalami penurunan yang signifikan pada tahun 2014 hingga tahun 2019. Sedangkan realisasi dana perimbangan tahun 2014 sampai dengan 2019 selalu meningkat dan mengalami fluktuasi.
Menumbuhkan Kesadaran Pajak Siswa Sekolah Dasar Melalui Permainan Edukatif
Dwi Ermayanti Susilo;
Wisnu Mahendri
COMVICE: Journal Of Community Service Vol. 5 No. 2 (2021): Oktober (2021)
Publisher : STIE PGRI Dewantara Jombang
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DOI: 10.26533/comvice.v5i2.788
Pajak adalah salah satu sumber pendanaan negara yang penting. Karena itu diperlukan upaya – upaya maksimal agar sumber pendanaan ini tetap berjalan, salah satunya adalah melalui tindakan pengenalan sejak dini kepada masyarakat termasuk kepada anak usaia sekolah dasar melalui pendidikan karakter. Tujuan kegiatan pengabdian kepada masyarakat ini adalah untuk menumbuhkan kesadaran pajak kepada siswa sekolah dasar melalui media pembelajaran dan permainan edukatif. Kegiatan ini dilaksanakan di Sekolah Dasar Plus Darul Ulum Jombang. Kegiatan tersebut dirancang dengan memasukkan nilai - nilai moral seperti: budi pekerti, tanggungjawab, kejujuran dan rasa cinta tanah air. Dari hasil yang diperoleh gambaran bahwa siswa leboh paham tentang arti dan fungsi pajak serta manfaatnya bagi pembangunan Indonesia. Diharapkan, hal ini tidak berhenti pada saat selesainya kegiatan pengabdian kepada masyarakat, namun dilanjutkan dengan mengintegrasikannya dengan kurikulum dan materi sekolah.
Pengaruh Corporate Social Responsibility Terhadap Stock Return
Sugeng Suprapto;
Dwi Ermayanti Susilo
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 3 No. 1 (2020): Januari (2020) - Juni (2020)
Publisher : STIE PGRI Dewantara Jombang
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DOI: 10.26533/jad.v3i1.509
Penelitian ini bertujuan untuk mengetahui apakah Corporate Social Responsibility (CSR) berpengaruh positif terhadap stock return. Penelitian ini berupa penelitian kuantitatif yang melakukan pengujian hipotesis mengenai pengaruh Corporate Social Responsibility CSR terhadap Stock Return pada perusahaan manufaktur sub sektor plastik dan kemasan yang terdaftar di Bursa Efek Indonesia (BEI). Metode yang digunakan dalam pemilihan sampel adalah metode purposive sampling. Hasilnya menujukan Corporate Social Responsibility tidak berpengaruh positif terhadap Stock Return pada perusahaan manufaktur sub sektor plastik dan kemasan yang terdaftar di Bursa Efek Indonesia
Pengaruh Related Party Transaction Terhadap Kinerja Perusahaan
Dwi Ermayanti Susilo;
Dyah Ayu Purwaning Tyas
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 3 No. 2 (2020): Juli (2020) - Desember (2020)
Publisher : STIE PGRI Dewantara Jombang
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DOI: 10.26533/jad.v3i2.690
This study aims to determine the effect of related party transactions on company performance in food and beverages companies listed on the Indonesia Stock Exchange 2015 - 2019. The population of this study are food and beverages companies listed on the Indonesia Stock Exchange 2015-2019. Sample selection through Purpose Sampling was selected by 6 companies with the criteria as the research sample so that the observation data amounted to 27. The data analysis technique used in this study is multiple linear regression. The results of this study indicate that Sales of Related Parties have a positive and significant effect, indicated by the t value of 12,798 and the sig value of 0,000; Purchases of related parties have no effect, indicated by the t value of -8,092 and a sig value of 0,000.
Peranan Audit Internal Pada Pembiayaan Kelompok Mikro Perempuan Dalam Upaya Pencegahan Frauding
Dwi Ermayanti Susilo
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 4 No. 1 (2021): Januari (2021) - Juni (2021)
Publisher : STIE PGRI Dewantara Jombang
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DOI: 10.26533/jad.v4i1.756
The purpose of this study was to see how the role of internal audit on women's microfinance at PNM Mekaar in fraud detection and prevention. The research used a qualitative approach, making direct observations, conducting interviews and collecting data in the form of documents carried out by internal audits. Where the company's internal audit is active on the financing of women's micro groups in the prevention of fraud with evidence in the 2017 examination which revealed that during the examination of 4 groups there was no fraud, including delinquency in payment of insurance claims, customers who died had not received complete insurance documents, the use of bailout funds by one of the customers, monitoring activities are not in accordance with the control provisions which must be done once a month and billing statements for three customers who have paid three times but are not recorded by the head office system.
Intellectual Capital (IC) Analysis and The Effect to Financial Performance in PT Kalasuba Indonesia (KSI)
Dwi Ermayanti Susilo;
Amirotul Roifah;
Samsul Hadi
Binus Business Review Vol. 7 No. 2 (2016): Binus Business Review
Publisher : Bina Nusantara University
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DOI: 10.21512/bbr.v7i2.1689
Financial Performance (FP) is one of the important things for a company to know the development of the company. One important thing that influences FP is the Intellectual Capital (IC). Research was conducted to get the best IC analysis in order to get success and fulfill the daily human needs which always increases. Therefore, it had research problem ‘how was the components of IC affecting the FP of PT Kalasuba Indonesia (KSI), and the objective is to explore the IC components in affecting the FP. It was interesting to be explored because it had unique characteristics, which consist of spiritual knowledge, attitude, discipline, management knowledge and managerial experience, as well as skill and capabilities, in which the first three points were different from the rest. It used qualitative analysis method as the instrument. It was done by collecting the data through observation and was analyzed using the Robbins theory. It can be concluded that those five IC has important effect in increasing FP of PT KSI and keeping it stable.
SOSIALISASI BUSINESS PLAN MENINGKATKAN KAPASISTAS BUMDES SARI ARTHA BARENG JOMBANG
Dwi Ermayanti Susilo;
Wisnu Mahendri
Jurnal Abdimas Ilmiah Citra Bakti Vol 2 No 1 (2021)
Publisher : STKIP Citra Bakti
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DOI: 10.38048/jailcb.v2i1.253
Tujuan pengabdian ini adalah sebagai alternatif untuk mengatasi permasalahan-permasalahan yang sedang dihadapi oleh BUMDes Sari Artha dimana BUMDes Sari Artha masih takut untuk mengambil resiko dalam perencanaan-perencanaan yang sudah direncanakan selain itu dengan adanya business plan tersebut sekaligus juga sebagai alat untuk bekerja sama dengan pihak ketiga dalam hal pendanaan, pembinaan, dam pengembangannya agar usaha yang dijalankan dengan kelayakan ekonomi, sosial dan lingkungan. Melalui program pengabdian pada masyarakat kapasitas BUMDES dan stakeholders dalam penyusunan business plan dapat ditingkatkan melalui penyuluhan dan fasilitasi. Pemberikan edukasi tentang pengelolaan atau pendampingan manajerial dan manajemen resiko akan perencanaan-perencanaan tersebut. Metode yang digunakan adalah melaksanakan kegiatan pengabdian ini adalah berbentuk sosialisasi Business Plan dengan mengundang pihak BUMDes serta perwakilan pengurus BUMDes. Hasil yang diperoleh dari pelaksanaan pengadian kepada masyarakat ini adalah pihak BUMDes Sari Artha diharapkan mampu meningkatkan pengetahuan dan ketrampilan tentang teknik penyusunan business plan, serta menghasilkan draft business plan.
PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, KINERJA KEUANGAN, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN
Nunik Nunik;
Dwi Ermayanti Susilo
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa
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DOI: 10.46306/rev.v2i2.65
This research aims to provide empirical evidence of the Influence of Good Corporate Governance, Corporate Social Responsibility, Financial Performance, and Corporate Size on Corporate Value. The type of data used in this study is skunder data consisting of financial statements and annual statements of banking companies listed on the Indonesia Stock Exchange. The methods carried out in this study are quantitative research methods using multiple linear regression analysis techniques and hypothesis tests processed with SPSS. With the population and sample in this study are all banking companies listed on the Indonesia Stock Exchange from 2018 - 2020. The sampling technique purposive sampling and obtained samples as many as 10 companies. Data analysis shows that Good Corporate Governance has a significant effect on the value of the company, Corporate Social Responsibility does not have a significant effect on the value of the company, . Financial Performance has a significant effect on the value of the company, and the size of the company has a significant effect on the value of the company. The coefficient of determination (R²) is 0.708. This means that in this study the variables good corporate governance, corporate social responsibility, financial performance and size of the company are able to affect the value of the company by 70.8% and the remaining 29.2% influenced by other factors
Project Supply Chain Strategizies: A step towards Building Option
Syafrida Hafni Sahir;
R Rosmawati;
Anik Ratnawati;
Dwi Ermayanti Susilo;
Muprihan thaib;
Noer Soetjipto;
Faurani Santi Singagerda;
Ari Riswanto;
Dedi Putra
International Journal of Supply Chain Management Vol 9, No 2 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management
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Abstract— For organization, agencies and governments, the supply chain strategies of capital projects are the source of many challenges. For design, delivery and development as concern with time and money these kinds of projects require a design of resources and chains. This article looks at some of these themes and includes: the need for alignment between supply chain strategy and the project concept; dealing with complexity, in particular the systematic and interrelatedness within project decisions; consideration of the ambiguity implicit in all major projects. Basically it takes many years to design and delivery of a project. The final complete project expected to be useful for several years.