Garuda - Garba Rujukan Digital

Peran Entrepreneur Orientation Terhadap Volatilitas UKM Dengan Budaya Lokal Sebagai Pemediasi Syahril Djaddang; Shanti Lysandra; Mulyadi
JRB-Jurnal Riset Bisnis Vol 2 No 1 (2018): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

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

This research aim is to find growth strategy of small and medium enterprises (SME) oriented with entrepreneurship by looking at enterpises’ growth and sales based on the ethical discernment of the local culture of SME. This research is conducted in 5 areas i.e. Jakarta, Bogor, Depok, Tangerang and Bekasi. This research is also meant to analyze the impact of strategic growth as prediction tool of the volatility of SME (EO and its scope) and the potential effect of growth strategy on the volatility of SME. Developing literature model of small and medium enterprises’ volatility research with strategic growth based on the ethical discernment of the local cultures. Research method used is quatitative method with random sampling on the entire population of SME in Jabodetabek and tool of analyze used is Struktur Equation Modeling using WarpPLS 5.0 Program. Variance or component based Struktur Equation Modeling used to test hypotheses. The result of this research positively and significantly gives contribution to the role of the ethical discernment of the local cultures of SME and entrepreneurship orientation / strategic growth projected with innovative, risk taking and pro-active, in which give contribution of 56%, 80%, 83% respectively to the entrepreneurship orientation/strategic growth of SME against volatility of SME that is fully moderated by the ethical local culture of SME in Jabodetabek.

Model Pengendalian Internal Berbasis Sarbanes-Oxley Act dan Keandalan Pelaporan Keuangan (Studi Internal Audit Pada Perusahaan Publik di Indonesia) Syahril Djaddang; Shanti Lysandra
Jurnal Ekonomi dan Bisnis Vol 18 No 2 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This study focus on internal control application based on the Sarbanes-Oxley Act. The research objective is to examine the impact of Sarbanes-Oxley Act implementation and the financial reporting reliability toward audit quality and audit opinion. The research is conducted on public companies implementing Sarbanes- Oxley Act in Indonesia. The internal audit section in the companies are used as respondents. Based on questionnaires distributed, there were 35 samples of public companies used in this research. This study employs WarpPLS to handle the SEM model in testing the hypotheses and multigroup analysis to conduct the sensitivity analysis. The research’s results showed that application of Sarbanes-Oxley Act based internal control and financial reporting reliability are positively affect the audit opinions and directly influence the audit quality. However, the independent auditor's opinion is not a moderating variables between other variables. The research results are expected to be used as considerations by the companies in implementation of Sarbanes-Oxley Act based internal control.

PENGARUH KECAKAPAN MANAJERIAL TERHADAP MANAJEMEN LABA AKRUAL DAN RIIL Melinda Majid; Shanti Lysandra; Indah Masri; Widyaningsih Azizah
Jurnal Ilmiah Akuntansi dan Manajemen Vol 16 No 1 (2020): JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

The purpose of this research is to examine the effect of managerial ability on accrual and real earnings management. The population in this research is companies listed in LQ45 index for the year 2016-2018. The sample is determined by purposive sampling method and obtained a sample of 25 companies. The type of data is secondary data obtained from www.idx.co.id. The analytical technique used in this research is panel data regression analysis and processed using the Eviews 9.0 program. The results indicated that managerial ability which is measured using Data Envelopment Analysis (DEA) has positive effect on accrual earnings management. However, managerial ability has negative effect on real earnings management. This is because there is a substitution relationship between accrual and real earnings management, when accrual earnings management increases, real earnings management will decrease

Pengaruh pandemi Covid-19 terhadap indeks sektoral di Bursa Efek Indonesia Basis G Andamari; Shanti Lysandra; Salis Musta Ani
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.696

This study analyzes the effect of the Covid-19 pandemic, which consists of the number of confirmed positives, the number of active people, and the number who died from Covid-19 on the sectoral index on the Indonesia Stock Exchange (IDX). The research method used is quantitative research with causality analysis. The data used in this study is secondary data obtained from the Ministry of Health website and Worldometers for the Covid-19 pandemic and the IDX for sectoral index data for the period January 2020-June 2021. The results of the analysis show that the Covid-19 pandemic affects all IDX sectoral indices with a high level of different influences, namely: (1) significantly negatively affected sectors: properties and trade (transportation, restaurant, hotel, and leisure sub-sectors), (2) negatively affected sectors: miscellaneous industry, consumer, financial and manufacture and ( 3) Positively affected sectors: mining and infrastructure (telecommunication and technology sub-sector).

IMPLEMENTASI PEMASARAN DIGITAL dan APLIKASI AKUNTANSI UKM “BERBASIS ANDROID” BADAN USAHA MILIK DESA (BUMDes) Di Kecamatan TOMO – Kabupaten SUMEDANG Syahril Djaddang; Shanti Lysandra; Derryawan Derryawan; Fahruddin Salim; Susilawati Susilawati; M. Ardiansyah Syam; Endang Ety M
CAPACITAREA : Jurnal Pengabdian kepada Masyarakat Vol 3 No 01 (2023)
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2023.003.01.01

Micro, Small and Medium Enterprises (MSMEs) have a very important role for the economy in Indonesia. MSMEs are found in every region, for example traders in traditional markets, food stalls, craftsmen, home businesses, street vendors. There are 9 MSME business fields, namely Micro Enterprises, Small Enterprises and Medium Enterprises in Tomo District, Sumedang Regency, West Java, under the coordination of Bumdes and BumdesMa, which are divided into three categories of micro, small and medium enterprises. The purpose of implementing this PKM is to accelerate the process of developing digital marketing and the practice of preparing Android-based PSAK ETAP UKM financial reports; Help create access for the creation of new entrepreneurs who implement digital marketing and Android-based bookkeeping. The results of PKM through training, namely MSME participants who do not understand how to do marketing through digital marketing / e-Commerce, there are still many MSME actors in archiving and recording transactions in making financial reports, both manually and digitally. With this PKM activity, MSME actors have a strong interest and desire to learn how to implement marketing through online media/digital marketing, as well as make it easy for MSME actors to find out the performance of MSME businesses through BUMDes/BUMDesma for financial reports made digitally based on Android.

ANALISIS FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2017-2019) Nabila Nuha; Sri Ambarwati; Shanti Lysandra
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol 1 No 1 (2021): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v1i1.2026

Penelitian ini bertujuan untuk menganalisis pengaruh financial stability, external pressure, nature of industry, change in auditor dan pergantian direksi dalam mendeteksi financial statement fraud. Penelitian ini menggunakan jenis penelitian deskriptif kuantitatif. Sumber data dalam penelitian ini adalah data sekunder berupa data laporan keuangan tahunan perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2017-2019. Pemilihan sampel pada penelitian ini dengan menggunakan purposive sampling. Berdasarkan kriteria yang telah ditentukan diperoleh sampel sebanyak 25 perusahaan sehingga data observasi berjumlah 75. Uji hipotesis yang digunakan adalah analisis regresi model panel menggunakan program Eviews 9.0. Hasil penelitian ini menunjukan bahwa financial stability berpengaruh positif signifikan terhadap financial statement fraud. Sedangkan external pressure, nature of industry, change in auditor dan pergantian direksi tidak berpengaruh terhadap financial statement fraud.

Pembukuan Berbasis Digital Bagi UMKM Batik Kalitengah Kabupaten Cirebon Lailah Fujianti; Shanti Lysandra; Tri Astuti; Sonya Kristina Natalia
SULUH: Jurnal Abdimas Vol 3 No 2 (2022): SULUH: Jurnal Abdimas Februari
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v3i2.3088

Pelaku UMKM Batik Kalitengah Kabupaten Cirebon belum melakukan pembukuan usaha kecuali pencatatan hutang piutang usaha. Pembukuan usaha diakui sangat bermanfaat untuk mengetahui kondisi kinerja usaha. Untuk itu tim pengabdian Fakultas Ekonomi dan Bisnis melaksanakan pengabdian tentang pembukuan usaha. Metode pelaksanaan pengabdian yaitu wawncara, pelatihan dan evaluasi. Pelaksanaan pengabdian dilaksanakan pada tanggal 17 September 2021. Hasil evaluasi pelaksanaan pengabdian menunjukkan pelaku UMKM menyatakan sangat puas dan bermanfaat.

Penyuluhan Dan Pelatihan Hasil Perikanan Di Desa Sungai Buntu, Karawang Laili Savitri; Tyahya Whisnu Hendratni; Hendratn; Ati Hermawati; Shanti Lysandra
SULUH: Jurnal Abdimas Vol 6 No 2 (2025): SULUH: Jurnal Abdimas Februari
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v6i2.7515

Abstrak Dosen dan mahasiswa FEB UP memberikan penyuluhan dan pelatihan pembuatan produk lahan ikan berbasis sosial entreprises kepada warga Desa Sungaibuntu, Kecamatan Pedes, Kabupaten Karawang. Pelaksana kegiatan ini dilaksanakan oleh Tim Dosen FEB UP. Pada kesempatan ini Tim Dosen FEB UP memberikan bantuan alat membuat olahan ikan dan alat pendukung memasak lainnya untuk dimanfaatkan Kelompok Usaha Nelayan Mutiara Bahari dan ibu ibu PKK dalam mengembangkan usaha olahan ikan menjadi usaha pendukung pemanfaatan potensi lokal di desa. Kemandirian ekonomi dengan menggiatkan potensi Desa yang ada sejalan dengan program SDGs saat ini sangat diperlukan terutama di desa-desa. Salah satunya adalah memanfaatkan hasil tangkapan nelayan berupa ikan mentah kemudian dikembangkan menjadi produk olahan ikan yang disukai oleh masyarakat. Pengolahan ikan ini dapat menjadi produk inovatif yang lebih tahan lama karena dapat dibuat menjadi Frozen Food sehingga pemasarannya dapat lebih luas. “FEB -UP dan tim PkM melalui kegiatan Pengabdian di Desa Sungai Buntu, Karawang pada selama bulan Agustus – September 2024. Dengan tema Pengembangan Derivatif Produk olahan ikan Nelayan Sungai Buntu Melalui Ekonomi Kreatif berbasis Entreprises menuju SDGs. Metode dalam kegiatan ini dengan memberikan penyuluhan dan pelatihan kepada Kelompok Usaha Nelayan Mutiara Bahari tentang olahan ikan menjadi produk inovatif yang dapat bersaing melalui transfer ilmu dan teknologi diantaranya mengenai pemilihan bahan baku produk olahan, teknik Pengolahan, pengemasan dan manajemen pemasaran. “Pelatihan dilakukan dengan memberikan demonstrasi dan praktek pengolahan ikan menjadi makanan (Nugget, Dim Sum, dan Bakso ) , memberikan cara pengemasan yang baik, menyiapkan desain kemasan yang menarik, serta melakukan pendampingan dan evaluasi.“Hasil evaluasi menunjukkan bahwa peserta merasa sangat puas mengikuti kegiatan ini, karena capaian program dapat terealisasi dengan baik sesuai dengan harapan dan peserta merasa telah terjadi peningkatan wawasan, pengetahuan dan pemahaman tentang penerapan ilmu dan teknologi dalam menghasilkan produk derivatif pengolahan hasil perikanan. Kata Kunci: Derivatif Produk olahan Ikan, Ekonomi Kreatif , Berbasis Entreprises Abstract FEB UP lecturers and students provided counseling and training in making social enterprise-based fish land products to residents of Sungaibuntu Village, Pedes District, Karawang Regency. This activity was carried out by the FEB UP Lecturer Team. On this occasion, the FEB UP Lecturer Team provided assistance with tools for making processed fish and other cooking support tools to be utilized by the Mutiara Bahari Fishermen's Business Group and PKK women in developing fish processing businesses into businesses that support the utilization of local potential in the village. Economic independence by activating existing village potential in line with the SDGs program is currently very necessary, especially in villages. One way is to use fishermen's catch in the form of raw fish and then develop it into processed fish products that are liked by the community. This fish processing can become an innovative product that is more durable because it can be made into Frozen Food so that its marketing can be wider. "FEB-UP and the PkM team through community service activities in Sungai Buntu Village, Karawang during August – September 2024. With theme: Development of Derivative Processed Fish Products for Buntu River Fishermen through an Entreprises-based Creative Economy towards SDGs. The method for this activity is to provide counseling and training to the Mutiara Bahari Fishermen Business Group about processing fish into innovative products that can compete through the transfer of knowledge and technology, including regarding the selection of raw materials for processed products, processing techniques, packaging and marketing management. "Training was carried out by providing demonstrations and practice of processing fish into food (Nuggets, Dim Sum and Meatballs), providing good packaging methods, preparing attractive packaging designs, as well as providing assistance and evaluation. "The evaluation results showed that the participants felt very satisfied taking part. This activity is because the program achievements can be realized well in accordance with expectations and participants feel that there has been an increase in insight, knowledge and understanding regarding the application of science and technology in producing derivative products for processing fisheries products.

Pengaruh pandemi Covid-19 terhadap indeks sektoral di Bursa Efek Indonesia Basis G Andamari; Shanti Lysandra; Salis Musta Ani
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.696

This study analyzes the effect of the Covid-19 pandemic, which consists of the number of confirmed positives, the number of active people, and the number who died from Covid-19 on the sectoral index on the Indonesia Stock Exchange (IDX). The research method used is quantitative research with causality analysis. The data used in this study is secondary data obtained from the Ministry of Health website and Worldometers for the Covid-19 pandemic and the IDX for sectoral index data for the period January 2020-June 2021. The results of the analysis show that the Covid-19 pandemic affects all IDX sectoral indices with a high level of different influences, namely: (1) significantly negatively affected sectors: properties and trade (transportation, restaurant, hotel, and leisure sub-sectors), (2) negatively affected sectors: miscellaneous industry, consumer, financial and manufacture and ( 3) Positively affected sectors: mining and infrastructure (telecommunication and technology sub-sector).

Title

Found 9 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 9 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 9 Documents
Search