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<![CDATA[PENGARUH LOCUS OF CONTROL TERHADAP STRATEGI OPERASIONAL DAN KINERJA UMKM DI KABUPATEN MUNA PROPINSI SULAWESI TENGGARA DENGAN LINGKUNGAN SEBAGAI VARIABEL MODERATOR ]]>
<![CDATA[Setiawan, Fanny Andriani]]>;
<![CDATA[Suhendah, Rousilita]]>
<![CDATA[ Jurnal Ekonomi Vol 21, No 2 (2016): July 2016 ]]>
Publisher : <![CDATA[Fakultas Ekonom dan Bisnis, Universitas Tarumanagara ]]>
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DOI: 10.24912/je.v21i2.165
<![CDATA[This study aimed to examine the effect of locus of control on operational strategy and performance of UKM in districts muna to the environment as a moderator variable. This research data is the primary data obtained through a questionnaire given to entrepreneurs traditional weaving in Lohia and Kontunaga in Muna district. The results showed that the locus of control significantly influence the operational strategies of UKM, but have a negative relationship. This happens because the weaving entrepreneurs still have the belief that there are outside forces that can control the things that happen in life as their chance and luck. The results also show that the interaction of locus of control and environmentally significant effect on the operational strategy of UKM. This means that the environment of uncertainty faced by employers weaving cause uncertain situation for employers weaving to make operational strategy. The results also show that the locus of control have a significant effect on the performance of UKM, and interaction locus of control and the environment also have a significant effect on the performance of UKM. Locus of control is a significant negative effect on the performance of UKM indicate that employers are still weaving industry has knowledge of the weaving industry for generations and very weak in taking the initiative for the development of the weaving industry so that the performance of UKM has declined.]]>
<![CDATA[PENGARUH LOCUS OF CONTROL TERHADAP STRATEGI OPERASIONAL DAN KINERJA UMKM DI KABUPATEN MUNA PROPINSI SULAWESI TENGGARA DENGAN LINGKUNGAN SEBAGAI VARIABEL MODERATOR ]]>
<![CDATA[Setiawan, Fanny Andriani]]>;
<![CDATA[Suhendah, Rousilita]]>
<![CDATA[ Jurnal Ekonomi Vol 21, No 2 (2016): July 2016 ]]>
Publisher : <![CDATA[Fakultas Ekonom dan Bisnis, Universitas Tarumanagara ]]>
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DOI: 10.24912/je.v21i2.165
<![CDATA[This study aimed to examine the effect of locus of control on operational strategy and performance of UKM in districts muna to the environment as a moderator variable. This research data is the primary data obtained through a questionnaire given to entrepreneurs traditional weaving in Lohia and Kontunaga in Muna district. The results showed that the locus of control significantly influence the operational strategies of UKM, but have a negative relationship. This happens because the weaving entrepreneurs still have the belief that there are outside forces that can control the things that happen in life as their chance and luck. The results also show that the interaction of locus of control and environmentally significant effect on the operational strategy of UKM. This means that the environment of uncertainty faced by employers weaving cause uncertain situation for employers weaving to make operational strategy. The results also show that the locus of control have a significant effect on the performance of UKM, and interaction locus of control and the environment also have a significant effect on the performance of UKM. Locus of control is a significant negative effect on the performance of UKM indicate that employers are still weaving industry has knowledge of the weaving industry for generations and very weak in taking the initiative for the development of the weaving industry so that the performance of UKM has declined.]]>
<![CDATA[DETERMINAN KECURANGAN LAPORAN KEUANGAN ]]>
<![CDATA[Rousilita Suhendah]]>
<![CDATA[ Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 6 No. 2 (2019): EDISI DESEMBER 2019 ]]>
Publisher : <![CDATA[Politeknik Negeri Jakarta ]]>
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DOI: 10.32722/acc.v6i2.2481
<![CDATA[DETERMINAN KECURANGAN LAPORAN KEUANGAN Rousilita Suhendah Rousilitas@fe.untar.ac.id Program Studi Akuntansi Universitas Tarumanagara Jakarta ABSTRACT The purpose of this research is to examine the effect of financial stability, financial leverageand liquidity to Fraudulent financial statement. This research uses sample of manufacturing companiesdata that listed on the Indonesian Stock Exchange for the period 2014 – 2017. This research measuresfraudulent financial statement quality by using M-Beneish Score. Data in this research are analyzedusing logistic binary regression analysis. Analysis tool used by this research is IBM SPSS Statistics 23program. The results of this research show that the financial leverage and liquidity do not have effectto fraudulent financial statement, but financial stability has positive significantly effect to fraudulentfinancial statement Keywords: fraudulent financial reporting, financial stability, financial leverage, liquidity ABSTRAKTujuan penelitian ini adalah untuk menguji pengaruh stabilitas keuangan, leverage keuangandan likuiditas terhadap kecurangan laporan keuangan. Penelitian ini menggunakan sampel dataperusahaan manufaktur yang terdaftar di Bursa Efek Indonesia untuk periode 2014-2017. Penelitianini mengukur kecurangan laporan keuangan dengan menggunakan M-Beneish Score. Data penelitianini dianalisis menggunakan analisis regresi logistik. Alat analisis yang digunakan oleh penelitian iniadalah program IBM SPSS Statistics 23. Hasil penelitian ini menunjukkan bahwa leverage keuangandan likuiditas tidak berpengaruh terhadap kecurangan laporan keuangan, tetapi stabilitas keuanganberpengaruh positif signifikan terhadap kecurangan laporan keuangan. Kata kunci: kecurangan laporan keuangan, stabilitas keuangan, leverage keuangan, likuiditas]]>
<![CDATA[Pengaruh Struktur Kepemilikan Terhadap Kinerja Perusahaan Pada Sektor Keuangan Yang Tercatat Di Bursa Efek Indonesia Pada Tahun 2007-2010 ]]>
<![CDATA[Rini Tri Hastuti]]>;
<![CDATA[Rousilita Suhendah]]>
<![CDATA[ Jurnal Ekonomi Vol. 20 No. 2 (2015): July 2015 ]]>
Publisher : <![CDATA[Fakultas Ekonom dan Bisnis, Universitas Tarumanagara ]]>
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DOI: 10.24912/je.v20i2.164
<![CDATA[This research examines the effect of insider ownership and institutional ownership on corporate performance in the financial sector that was listed on the Indonesia Stock Exchange in 2007-2010. There is 11th banking on this sample with multiple purposive sampling criteria. Research data was collected from the Indonesian Capital Market Directory. These research findings are insider ownership significant affected operational expenses to operating income ratio and loan to deposit ratio. But this failed to examine whether institutional ownership affects operational expenses to operating income ratio and loan to deposit ratio. The result of this study revealed that insider ownership and institutional ownership did not affect leverage.]]>
<![CDATA[Pengaruh Locus Of Control Terhadap Strategi Operasional Dan Kinerja UMKM Di Kabupaten Muna Propinsi Sulawesi Tenggara Dengan Lingkungan Sebagai Variabel Moderator ]]>
<![CDATA[Fanny Andriani Setiawan]]>;
<![CDATA[Rousilita Suhendah]]>
<![CDATA[ Jurnal Ekonomi Vol. 21 No. 2 (2016): July 2016 ]]>
Publisher : <![CDATA[Fakultas Ekonom dan Bisnis, Universitas Tarumanagara ]]>
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DOI: 10.24912/je.v21i2.165
<![CDATA[This study aimed to examine the effect of locus of control on operational strategy and performance of UKM in districts Muna to the environment as a moderator variable. This research data is the primary data obtained through a questionnaire given to entrepreneurs traditional weaving in Lohia and Kontunaga in the Muna district. The results showed that the locus of control significantly influence the operational strategies of UKM, but have a negative relationship. This happens because the weaving entrepreneurs still have the belief that there are outside forces that can control the things that happen in life as their chance and luck. The results also show that the interaction of locus of control and environmentally significant effect on the operational strategy of UKM. This means that the environment of uncertainty faced by employers weaving cause uncertain situation for employers weaving to make the operational strategy. The results also show that the locus of control has a significant effect on the performance of UKM, and interaction locus of control and the environment also has a significant effect on the performance of UKM. Locus of control is a significant negative effect on the performance of UKM indicate that employers are still weaving industry has knowledge of the weaving industry for generations and very weak in taking the initiative for the development of the weaving industry so that the performance of UKM has declined.]]>
<![CDATA[Perubahan Harga, Volume Saham, dan Kapitalisasi Pasar Selama COVID-19 pada Sektor Keuangan ]]>
<![CDATA[Joanna Yutanesy]]>;
<![CDATA[Rousilita Suhendah]]>
<![CDATA[ Jurnal Ekonomi Vol. 27 No. 03 (2022): SPESIAL ISSUE March 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonom dan Bisnis, Universitas Tarumanagara ]]>
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DOI: 10.24912/je.v27i03.871
<![CDATA[The purpose of this study is to analyze about the difference of stock prices, stock trading volume, and market capitalization before and during the COVID-19 outbreak on the financial sector listed on the Indonesia Stock Exchange during January 1, 2020 until April 30, 2020 period. The research design is a descriptive study and double regression. This study used a purposive sampling method, which is a non probability sampling, amounted to 100 financial companies. The hypothesis testing is done by Wilcoxon signed rank test, a non parametric statistic test. This study used SPSS 26th versions software. The result shows that there is a significant negative difference of stock price, stock trading volume, and market capitalization before and during the COVID-19 outbreak on the financial sector. Furthermore, this study shows that there is no significant difference of stock trading volume before and during the COVID-19 outbreak on the financial institution subsector.]]>
<![CDATA[Perubahan Harga, Volume Saham, dan Kapitalisasi Pasar Selama COVID-19 pada Sektor Keuangan ]]>
<![CDATA[Joanna Yutanesy]]>;
<![CDATA[Rousilita Suhendah]]>
<![CDATA[ Jurnal Ekonomi Vol. 27 No. 03 (2022): SPESIAL ISSUE March 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonom dan Bisnis, Universitas Tarumanagara ]]>
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DOI: 10.24912/je.v27i03.871
<![CDATA[The purpose of this study is to analyze about the difference of stock prices, stock trading volume, and market capitalization before and during the COVID-19 outbreak on the financial sector listed on the Indonesia Stock Exchange during January 1, 2020 until April 30, 2020 period. The research design is a descriptive study and double regression. This study used a purposive sampling method, which is a non probability sampling, amounted to 100 financial companies. The hypothesis testing is done by Wilcoxon signed rank test, a non parametric statistic test. This study used SPSS 26th versions software. The result shows that there is a significant negative difference of stock price, stock trading volume, and market capitalization before and during the COVID-19 outbreak on the financial sector. Furthermore, this study shows that there is no significant difference of stock trading volume before and during the COVID-19 outbreak on the financial institution subsector.]]>
<![CDATA[Study on the Potential for Development of Ra'ra Mangrove Ecotourism in Balang Baru Village, Tarowang District, Jeneponto Regency, South Sulawesi ]]>
<![CDATA[Danial Danial]]>;
<![CDATA[Syahrul Syahrul]]>;
<![CDATA[Hamsiah Hamsiah]]>;
<![CDATA[Beddu Tang]]>;
<![CDATA[Alifah M. Anwar]]>
<![CDATA[ Agrikan: Jurnal Agribisnis Perikanan Vol 15, No 1 (2022): SI: The Turning Point ]]>
Publisher : <![CDATA[Sangia Publishing ]]>
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DOI: 10.29239/j.agrikan.15.1.84-90
<![CDATA[This study aims to determine the potential of mangrove ecotourism and to determine the level of suitability of mangrove ecotourism. It is hoped that it can provide information and references for the management of ecosystem areas and contribute to analyzing the potential level of mangrove ecotourism development. This research was carried out in August-October 2021, then data analysis and report preparation was carried out until March 2022. Ecotourism suitability analysis is a study to assess the suitability of an activity carried out in an area according to resource potential and its designation by considering various parameters. The mangrove forest environment is expected to provide lessons for visitors and the surrounding community. The ecotourism potential of Ra'ra mangroves has a natural tourist attraction with an area of approximately 15.29 ha which consists of various kinds of activities that can be carried out by visitors, including enjoying the mangrove forest ecosystem with various kinds of flora and fauna, a 200-meter mangrove track. In addition, there is an area of 7.79 ha which can be used as a mangrove conservation location. the total value of IKW is 23. The number of Ecowisa Ra'ra Tourism Conformity Index is 58.97 with the Conformity Category which is in accordance with the Standards of the Tourism Conformity Index.]]>
<![CDATA[PELATIHAN AKUNTANSI BIAYA UNTUK MENGHITUNG HARGA POKOK BAJU TENUN PADA UMKM GO NADS ]]>
<![CDATA[Rousilita Suhendah]]>;
<![CDATA[Irma Christiawati N]]>;
<![CDATA[Adrianus Rangga]]>;
<![CDATA[Tiara Christie]]>
<![CDATA[ Jurnal Bakti Masyarakat Indonesia Vol 4, No 3 (2021): Jurnal Bakti Masyarakat Indonesia ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara ]]>
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DOI: 10.24912/jbmi.v4i3.13516
<![CDATA[The basic human need other than food is the need for clothing. Clothing used by humans has developed along with creating culture, function, and fashion. Clothing made by world and local designers lately uses traditional Indonesian fabrics such as NTT woven fabrics and Sumba woven fabrics. This traditional cloth has different motifs and patterns in each region which shows the uniqueness of the regional culture. The process of making traditional cloth is very complicated, and it is causing the price of traditional cloth very expensive. It causes the price of clothes using traditional Indonesian fabrics to be expensive and used by the upper-middle class. Clothing made from traditional Indonesian fabrics cannot enter the lower-middle-class market. Go Nads saw existing opportunities to make the clothes with traditional Indonesian fabrics. She sold the clothes at competitive prices and the quality is no less competitive with those made by local designers. However, in running this business, the owner of Go Nads sets the selling price of the clothes he makes based on estimates. Therefore, the Untar team gives cost accounting training to calculate the cost of woven clothes made by Go Nads. The purpose of this activity is so that Go Nads owners can calculate the cost of production and set the right selling price so they can earn a profit. The method used is the lecture. The results of this activity show that Go Nads can calculate production prices and selling prices after being provided with assistance and training in calculating the cost of goods by the Untar team.ABSTRAKKebutuhan dasar manusia selain pangan adalah kebutuhan pakaian. Pakaian yang digunakan manusia mengalami perkembangan beriringan dengan perkembangan budaya, fungsi, dan mode. Pakaian yang dibuat oleh para perancang dunia maupun lokal akhir- akhir ini menggunakan bahan kain yang diangkat dari wastra Indonesia seperti kain tenun NTT dan tenun Sumba. Kain tradisional ini memiliki motif dan corak berbeda di setiap daerah yang menunjukkan keunikan budaya daerah. Proses pembuatan kain tradisional yang rumit, menyebabkan harga kain tradisional sangat mahal. Hal tersebut menyebabkan harga pakaian yang menggunakan kain tradisional atau wastra Indonesia mahal harganya dan dipakai oleh golongan menengah ke atas. Pakaian yang dibuat dari kain wastra Indonesia tersebut tidak dapat memasuki pasar kalangan menengah ke bawah. Keadaan ini dilihat oleh UMKM Go Nads dengan memanfaatkan peluang yang ada untuk membuat baju dengan kain wastra Indonesia. Baju yang dibuatnya dijual dengan harga kompetitif dan kualitas yang tidak kalah bersaing dengan buatan perancang lokal. Namun dalam menjalankan usahanya ini, pemilik UMKM Go Nads menetapkan harga jual dari baju yang dibuatnya atas dasar estimasi. Tujuan dari kegiatan PKM ini adalah agar pemilik UMKM dapat menghitung harga pokok produksi dan menetapkan harga jual yang tepat sehingga mampu memperoleh laba. Oleh karena itu tim PKM Untar mengadakan pelatihan akuntansi biaya untuk menghitung harga pokok baju tenun yang dibuat oleh UMKM Go Nads. Metode yang digunakan adalah ceramah. Hasil kegiatan ini menunjukkan bahwa UMKM Go Nads dapat menghitung harga produksi dan harga jual setelah diberikan pendampingan dan pelatihan penghitungan harga pokok oleh tim PKM Untar.]]>
<![CDATA[PELATIHAN AKUNTANSI BIAYA UNTUK MENGHITUNG HARGA POKOK BAJU TENUN PADA UMKM GO NADS ]]>
<![CDATA[Rousilita Suhendah]]>;
<![CDATA[Irma Christiawati N]]>;
<![CDATA[Adrianus Rangga]]>;
<![CDATA[Tiara Christie]]>
<![CDATA[ Jurnal Bakti Masyarakat Indonesia Vol 4, No 3 (2021): Jurnal Bakti Masyarakat Indonesia ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara ]]>
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DOI: 10.24912/jbmi.v4i3.13516
<![CDATA[The basic human need other than food is the need for clothing. Clothing used by humans has developed along with creating culture, function, and fashion. Clothing made by world and local designers lately uses traditional Indonesian fabrics such as NTT woven fabrics and Sumba woven fabrics. This traditional cloth has different motifs and patterns in each region which shows the uniqueness of the regional culture. The process of making traditional cloth is very complicated, and it is causing the price of traditional cloth very expensive. It causes the price of clothes using traditional Indonesian fabrics to be expensive and used by the upper-middle class. Clothing made from traditional Indonesian fabrics cannot enter the lower-middle-class market. Go Nads saw existing opportunities to make the clothes with traditional Indonesian fabrics. She sold the clothes at competitive prices and the quality is no less competitive with those made by local designers. However, in running this business, the owner of Go Nads sets the selling price of the clothes he makes based on estimates. Therefore, the Untar team gives cost accounting training to calculate the cost of woven clothes made by Go Nads. The purpose of this activity is so that Go Nads owners can calculate the cost of production and set the right selling price so they can earn a profit. The method used is the lecture. The results of this activity show that Go Nads can calculate production prices and selling prices after being provided with assistance and training in calculating the cost of goods by the Untar team.ABSTRAKKebutuhan dasar manusia selain pangan adalah kebutuhan pakaian. Pakaian yang digunakan manusia mengalami perkembangan beriringan dengan perkembangan budaya, fungsi, dan mode. Pakaian yang dibuat oleh para perancang dunia maupun lokal akhir- akhir ini menggunakan bahan kain yang diangkat dari wastra Indonesia seperti kain tenun NTT dan tenun Sumba. Kain tradisional ini memiliki motif dan corak berbeda di setiap daerah yang menunjukkan keunikan budaya daerah. Proses pembuatan kain tradisional yang rumit, menyebabkan harga kain tradisional sangat mahal. Hal tersebut menyebabkan harga pakaian yang menggunakan kain tradisional atau wastra Indonesia mahal harganya dan dipakai oleh golongan menengah ke atas. Pakaian yang dibuat dari kain wastra Indonesia tersebut tidak dapat memasuki pasar kalangan menengah ke bawah. Keadaan ini dilihat oleh UMKM Go Nads dengan memanfaatkan peluang yang ada untuk membuat baju dengan kain wastra Indonesia. Baju yang dibuatnya dijual dengan harga kompetitif dan kualitas yang tidak kalah bersaing dengan buatan perancang lokal. Namun dalam menjalankan usahanya ini, pemilik UMKM Go Nads menetapkan harga jual dari baju yang dibuatnya atas dasar estimasi. Tujuan dari kegiatan PKM ini adalah agar pemilik UMKM dapat menghitung harga pokok produksi dan menetapkan harga jual yang tepat sehingga mampu memperoleh laba. Oleh karena itu tim PKM Untar mengadakan pelatihan akuntansi biaya untuk menghitung harga pokok baju tenun yang dibuat oleh UMKM Go Nads. Metode yang digunakan adalah ceramah. Hasil kegiatan ini menunjukkan bahwa UMKM Go Nads dapat menghitung harga produksi dan harga jual setelah diberikan pendampingan dan pelatihan penghitungan harga pokok oleh tim PKM Untar.]]>
