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All Journal Jurnal Ekonomi : Journal of Economic The Indonesian Accounting Review Akuntansi Krida Wacana E-Dimas: Jurnal Pengabdian kepada Masyarakat Panrita Abdi - Jurnal Pengabdian pada Masyarakat AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Mahasiswa Bina Insani JMM (Jurnal Masyarakat Mandiri) Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Bisnis Terapan Jurnal Online Insan Akuntan Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Indonesian Journal of Accounting and Governance Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Akuntansi dan Keuangan Jurnal Abdimas Ilmiah Citra Bakti (JAICB) Jurnal Akuntansi dan Keuangan (JAK) Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Asian Journal of Community Services (AJCS) Jurnal Buana Pengabdian Indonesian Journal of Accounting and Governance

Lucia Ari Diyani

Universitas Bina Insani

Author-ID : 724553

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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Pengujian CAR, NPF, FDR, dan BOPO Terhadap Profitabilitas Pada Bank Umum Syariah Maulydina Wirnawati; Lucia Ari Diyani
JURNAL MAHASISWA BINA INSANI Vol 4 No 1 (2019): Jurnal Mahasiswa Bina Insani (Agustus 2019)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (216.622 KB)

Abstrak: Maksud dari penelitian ini adalah untuk mengetahui pengaruh dari rasio permodalan Capital adequacy ratio (CAR), rasio pembiayaan bermasalah Non Performing Finance (NPF), rasio likuditas Financing To Deposit Ratio (FDR), dan rasio rentabilitas Biaya Operasional Pendapatan Operasional (BOPO), terhadap rasio profitabilitas Return On Asset (ROA). Bank Umum Syariah yang digunakan pada penelitian ini adalah Bank Umum Syariah Devisa dan Non Devisa yang terdaftar di Bank Indonesia tahun 2012-2016. Analisis penelitian ini menggunakan metode regresi liniear berganda. Hasil dari penelitian yang diuji menggunakan SPSS 23 menunjukan bahwa secara simultan rasio Capital adequacy ratio (CAR), Non Performing Finance (NPF), Financing To Deposit Ratio (FDR), dan Biaya Operasional Pendapatan Operasional (BOPO) berpengaruh positif dan signifikan terhadap Return On Asset (ROA). Sedangkan variabel CAR, NPF, FDR secara parsial tidak memiliki pengaruh terhadap Return On Asset (ROA) dan Biaya Operasional Pendapatan Operasional (BOPO) secara parsial memiliki pengaruh negatif dan signifikan terhadap Return On Asset (ROA). Kata Kunci: Return On Asset (ROA), Capital adequacy ratio (CAR), Non Performing Finance (NPF), Financing To Deposit Ratio (FDR), dan Biaya Operasional Pendapatan Operasional (BOPO). Abstract: The purpose of this research is to know the effect of Capital Adequacy Ratio (CAR), Non Performing Finance (NPF) Non Performing Finance (NPF), Financing To Deposit Ratio (FDR), and Rentability Ratio Operational Revenue (BOPO) profitability ratio Return On Assets (ROA). Sharia Commercial Banks used in this study are Sharia Foreign Exchange Banks and Non Foreign Exchange listed in Bank Indonesia in 2012-2016. The analysis of this research using multiple liniear regression method. The result of the research that was tested using SPSS 23 showed that simultaneously the ratio of Capital Adequacy Ratio (CAR), Non Performing Finance (NPF), Financing To Deposit Ratio (FDR), and Operational Income Operating Cost (BOPO) have positive and significant effect on Return On Asset (ROA). While the variable CAR, NPF, FDR partially has no influence on Return On Assets (ROA) and Operational Cost Operating Income (BOPO) partially have a negative and significant impact on Return On Assets (ROA). Keywords: Return on Assets (ROA), Capital Adequacy Ratio (CAR), Non Performing Finance (NPF), Financing to Deposit Ratio (FDR), and Operating Expenses Operating Income (BOPO).

Perbandingan Full Costing,Variable Costing Terhadap HPP Serta Perhitungan Titik Impas UKM Tempe Papan Mas Yogi Irfania; Lucia Ari Diyani
JURNAL MAHASISWA BINA INSANI Vol 1 No 1 (2016): Jurnal Mahasiswa Bina Insani (Agustus 2016)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (685.392 KB)

Abstrak: Membandingkan metode Full Costing dan Variable Costing untuk perhitungan Harga Pokok Produksi akan menunjukan metode yang lebih tepat untuk di terapkan, dan penyajian laporan analisis perhitungan Titik impas ditujukan untuk mengantisipasi kerugian, dimana disaat tidak mendapatkan keuntungan, perusahaan tidak mengalami kerugian atau Pendapatan= Biaya. Analisis tersebut dapat dilakukan dengan mendeskripsikan Kegiatan produksi UKM Tempe Papan Mas, dimulai dari pembelian Bahan Baku, Upah Gaji pekerja, dan pembelian Overhead. Permasalahan pada Indonesia sendiri adalah banyaknya masyarakat yang bergerak pada Usaha Kecil Menengah (UKM) yang pada dasarnya berkontribusi besar terhadap perekonomian negara, akan tetapi para pelaku Usaha Kecil Menengah (UKM) tersebut tidak mampu membuat laporan keuangan secara akurat. Akibatnya adalah mereka tidak mengetahui apakah usaha mereka ada pada kondisi mendapatkan keuntungan atau rugi. Tidak akuratnya pembuatan laporan keuangan, mengakibatkan juga Usaha Kecil Menengah (UKM) tidak bisa mengantisipasi terjadinya kerugian. Kata kunci: UKM, HPP, Full costing, Variable costing Abstract: Comparing the Full Costing and Variable Costing for the calculating Cost of Good Sold will shows the most appropriate to in the apply, and presentation reports analysis break even point to anticipate a loss, where the gain not benefit, the company is not having a loss or Revenue = Expenses. The analysis can be done by describing the activities of production Tempe Mas boards, starting from the purchase of raw materials, wages of workers salaries, and purchase Overhead. The obstacles UKM, Compare Full Costing and Variable Costing, Break Even Point The problem in Indonesia is the number of communities movie on UKM who basically contribute big against the economy of the country, but the perpetrators UKM is not able to make its financial report to the accurate. As a result is they don’t know if their efforts on condition benefit or a loss. If financial report inaccurate UKM can not anticipate the loss. Keywords: SME, COS, Variable costing, full costing

Pengaruh Arus Kas Aktivitas Operasi Terhadap Tingkat Likuiditas Ayuni Rizki Wulandari; Lucia Ari Diyani
JURNAL MAHASISWA BINA INSANI Vol 1 No 2 (2017): Jurnal Mahasiswa Bina Insani (Februari 2017)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (529.373 KB)

Abstract: The purpose of this research is to analyze the growth of the operating cash flow and the level of liquidity at PT Sarana Menara Nusantara Tbk , and also to the influence of operating cash flow to liquidity at PT Sarana Menara Nusantara Tbk. The research method using descriptive method and technique of statistics are Correlation, The coefficient of Determination, Linier Regression Analysis and Hypothesis Test, which helped by SPSS 22.00 for Windows program. The research results are 1) The growth rate of the cash flow operating activities always increase every year. 2) The growth rate of the level of liquidity at PT Sarana Menara Nusantara Tbk is fluctuating every year. 3) Operating cash flow give no significant effect on the level of liquidity, the effect is only 51,84%. Keywords: cash, cash flow, operating activities, liquidity Abstrak: Tujuan penelitian ini adalah untuk menganalisa bagaimana perkembangan arus kas aktivitas operasi dan tingkat likuiditas pada PT Sarana Menara Nusantara, serta untuk menganalisa bagaimana pengaruh dari arus kas aktivitas operasi terhadap tingkat likuiditas PT Sarana Menara Nusantara Tbk. Metode penelitian yang digunakan didalam penelitian ini yaitu metode deskriptif dan metode uji statistik yaitu Analisa korelasi, koefisien determinasi, regresi linier sederhana, dan Uji Hipotesis serta dibantu dengan SPSS 22.00 For Windows. Data yang digunakan adalah data sekunder dari Laporan Arus Kas Aktivitas Operasi dan Neraca pada PT Sarana Menara Nusantara Tbk. Hasil penelitian yang telah diperoleh yaitu 1) Perkembangan arus kas aktivitas operasi pada PT Sarana Menara Nusantara Tbk tiap tahunnya selalu mengalami kenaikan. 2) Perkembangan arus tingkat likuiditas pada PT Sarana Menara Nusantara Tbk tiap tahunnya mengalami fluktuasi yang cenderung mengalami kenaikan. 3) Arus kas aktivitas operasi tidak berpengaruh signifikan terhadap tingkat likuiditas, pengaruhnya hanya sebesar 51, 84 % . Kata kunci: aktivitas operasi, arus kas, kas, likuiditas

The effect of firm size, financial ratios and cash flow on stock return Atika Yuliarti; Lucia Ari Diyani
The Indonesian Accounting Review Vol 8, No 2 (2018): July - December 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v8i2.1313

Stocks are kinds of financial instruments with high returns that have high levels of uncertainty. Before decide to invest the investor needs to formulate the expected rate of return. Companies with good financial performance will increase the value of the company so that the company's stock price increases and stock return also increases. The purpose of this research was to determine the effect of Firm Size, Return On Equity, Market Book Ratio, Current Ratio, Cash Flow from Operating Activities, Cash Flow from Investing Activities and Cash Flow from Financing Activities to Stock Return. The object of research used were seven pharmaceutical industry companies listed in BEI period the 2011-2016 with multiple analysis methods. The results of this study indicate that partially Market Book Ratio has a significant positive effect on Stock Return and Cash Flow from Financing Activities has a significant negative effect on Stock Return while Firm Size, Return On Equity, Current Ratio Cash Flow from Operating and Investing Activities have no significant effect on Stock Return. All variables in this study simultaneously have a significant effect on Stock Return.

EDUKASI BERBAGAI STANDAR AKUNTANSI KEUANGAN DI INDONESIA BAGI PELAJAR SMA/SMK Lucia Ari Diyani; Ratna Dewi Kusumawati; Chita Oktapriana
JMM (Jurnal Masyarakat Mandiri) Vol 6, No 1 (2022): Februari
Publisher : Universitas Muhammadiyah Mataram

Abstrak: Saat ini Indonesia memiliki empat standar akuntansi keuangan yang disusun oleh Ikatan Akuntan Indonesia (IAI), yaitu Standar Akuntansi Keuangan (SAK), Standar Akuntansi Keuangan-Entitas Tanpa Akuntabilitas Publik (SAK ETAP), Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM), dan Standar Akuntansi Keuangan Syariah (SAK Syariah). Tujuan disusunnya 4 (empat) standar yang berbeda-beda tentunya untuk memudahkan saat penyusunan laporan keuangan sesuai jenis perusahaan. Faktanya adakalanya menjadi tidak mudah dipahami oleh semua yang berkepentingan. Kesulitan ini juga dialami oleh para siswa SMA/ SMK serta para mahasiswa yang baru mengenal akuntansi. Tujuan utama dari kegiatan pengabdian kepada masyarakat ini dilakukan untuk memberikan pemahaman Standar Akuntansi Keuangan (SAK), Standar Akuntansi Keuangan-Entitas Tanpa Akuntabilitas Publik (SAK ETAP), Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM), Standar Akuntansi Keuangan Syariah (SAK Syariah). Pelaksanaan kegiatan dilakukan dengan metode service learning dan disampaiakan secara daring kepada para peserta. Berdasarkan olah hasil angket yang diisi 455 peserta, kesimpulannya adalah pelatihan dapat memuaskan peserta dengan persentase 38% pada kategori sangat puas dan 50% pada kategori puas, serta dapat meningkatkan pemahaman peserta terhadap berbagai standar akuntansi keuangan yang berlaku di Indonesia. Kegiatan pelatihan ini dapat diterima dengan baik yang terlihat dari semangat para peserta dalam mengikuti rankaian acara. Setelah mengikuti pelatihan pun para peserta merasa puas dan memahami SAK sesuai fungsinya. Abstract: Currently, Indonesia has four financial accounting standards prepared by the Indonesian Institute of Accountants (IAI), namely Financial Accounting Standards (SAK), Financial Accounting Standards - Entities Without Public Accountability (SAK ETAP), Financial Accounting Standards for Micro Small Medium Entities (SAK EMKM). , and Islamic Financial Accounting Standards (SAK Syariah). The purpose of the preparation of 4 (four) different standards is of course to facilitate the preparation of financial statements according to the type of company. The fact is sometimes not easily understood by all concerned. This difficulty is also experienced by high school / vocational students as well as students who are new to accounting. The main purpose of this community service activity is to provide an understanding of Financial Accounting Standards (SAK), Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP), Financial Accounting Standards for Micro Small Medium Entities (SAK EMKM), Islamic Financial Accounting Standards (SAK). Sharia). The implementation of the activities is carried out using the service learning method and delivered online to the participants. Based on the results of a questionnaire filled out by 455 participants, the conclusion is that the training can satisfy participants with a percentage of 38% in the very satisfied category and 50% in the satisfied category, and can increase participants' understanding of various financial accounting standards that apply in Indonesia. This training activity was well received as seen from the enthusiasm of the participants in participating in the series of events. After attending the training, the participants were satisfied and understood the SAK according to its function.

Peningkatan Kemampuan Komputerisasi Akuntansi Perusahaan Dagang Menggunakan “Accurate” Lucia Ari Diyani; Huda Aulia Rahman; Indra Wijaya
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 2 No 1 (2019): APTEKMAS Volume 2 Nomor 1 2019
Publisher : Politeknik Negeri Sriwijaya

The development of computerized accounting technology made the addition of accounting software developed. Everyone who is involved in the field of accounting is required to be able to operate computerized accounting. Accurate is one of the most frequently used apps by many companies in Indonesia, this can be seen from the number of job vacancies with criteria able to operate accurate. The purpose of this training was to improve the competence of computerized accounting, especially accurate. Not all vocational students recognize accurate as a practical and easy to operate application. Accurate is very important to be mastered by vocational students so they have value added to compete in the world of work. This training was part of community service. SMK Yapin was a school that is the target of training activities. The training provided includes: knowledge of features in the accurate software, initial database preparation in accurate software using advanced preparation, data entry process in sales module, data entry process in purchasing module, data entry process in cash module, bank and general journals, also checking the financial statements. The training was conducted in one day and divided into two sessions. The conclusion was that the training was very successful and add insight and skills for teachers and students of SMK Yapin.

EDUKASI PENGISIAN e-SPT UNTUK PELAKU UMKM WILAYAH KANWIL DJP JAWA BARAT II Lucia Ari Diyani; Ratna Dewi Kusumawati; Kadek Wisnu Bhuana; Layon Hocben Hutagaol
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 4 No 3 (2021): APTEKMAS Volume 4 Nomor 3 2021
Publisher : Politeknik Negeri Sriwijaya

This community service activity (PkM) aims to provide education and training for MSMEs by providing an understanding of terms, calculations and procedures for reporting income taxation specifically through e-SPT. The partner problems to be solved in this activity is some of UMKM in Bekasi and surrounding area does not understand about filling the SPT and using e-SPT to report their tax liability. The implemented method to solved the problem is giving education through online webinar which is held by collaboration between some lecturers in Program Studi Akuntansi Universitas Bina Insani and Kanwil DJP Jawa Barat II. The activity is divided into 3 stages: planning, implementation and evaluation sessions. The data used to measure the success of webinar are processed using the Wilcoxon Test and analysis. The results show an increase in understanding and knowledge after participating in webinar activities. It means that the goal of this PkM has been achieved. The average results of the satisfaction questionnaire show that partner (participant) is satisfied with the materials, delivery method, and whole webinar.

CORPORATE GOVERNANCE DAN FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN Lucia Ari Diyani; Gizela Giovani Kusumah
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 3 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Financial performance is a description of the company's financial condition which can be analyzed using financial ratios. This study aims to examine the implications of corporate governance, company size and intellectual capital on the financial performance of food and beverage companies. Corporate governance is measured using the size of the board of commissioners and the board of directors. Company size is measured using total assets, and Intellectual Capital is measured using the VAICTM.method. The dependent variable, namely financial performance, is measured using Return on Assets (ROA). This research was conducted in food and beverages companies listed on the IDX in 2014–2017 using 48 research samples. The research method uses multiple linear regression analysis by partially testing the variables. The results showed that the size of the board of commissioners had a significant positive effect and the board of directors had a significant negative effect on financial performance, while company size and intellectual capital had no significant effect on financial performance.

PENGARUH CASH CONVERSION CYCLE, LIKUIDITAS DAN FIRM SIZE TERHADAP PROFITABILITAS Ni Luh Putu Widya Giriyani; Lucia Ari Diyani
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 1 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

This study aims to measure how influential the cash conversion cycle (consisting of average age of inventory, average collection period and average payment period), liquidity (proxied by current ratio) and firm size of profitability (proxied by return on assets). The object of this research is consumer goods industry with research period 2012-2016. The samples of companies used in this study are six companies that have passed the criteria that have been determined in purposive sampling. The results of research that has been done through the application of IBM SPSS 23 then it can be concluded cash conversion cycle, liquidity and firm size affect simultaneously to profitability. In addition, the test partially explains that the average age of inventory, the average collection period and firm size negatively affect return on assets while the average collection period and current ratio has no effect on return on assets.

Analisis Keuangan dan Prediksi Kebangkrutan Akibat Pandemi Covid-19 Lucia Ari Diyani; Huda Aulia Rahman
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 1 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v15i1.5326

AbstrakTujuan penelitian ini untuk menilai beberapa faktor yang berpotensi dapat mengindikasikan kesulitan keuangan dan mengarah pada kebangkrutan. Penilaian dilihat dari kinerja keuangan pada setahun sebelum covid 19 dan setahun selama pandemi covid-19. Selain rasio keuangan, model Altman Z-Score digunakan untuk memprediksi kebangkrutan perusahaan. Penelitian ini dilakukan pada perusahaan yang bergerak di bidang jasa marketing untuk suku cadang kapal. Kinerja keuangan perusahaan dinilai berdasarkan rasio keuangan. Nilai ROA dan ROE PT KMB berada dalam kondisi tidak baik karena sangat rendah dibandingkan dengan standar industri. Rasio likuiditas yang diproksikan dengan current ratio dan cash ratio memperlihatkan penurunan current ratio, yang berarti perusahaan mengalami masalah likuiditas untuk melunasi utang jangka pendek. Rasio solvabilitas yang diproksikan dengan DAR dan DER menunjukkan bahwa laba ditahan perusahaan semakin mengecil akibat kerugian, sehingga ekuitas perusahaan merosot tajam. Rasio aktivitas yang diproksikan assets turnover dan fixed assets turnover menunjukkan bahwa terdapat penurunan atas perputaran aset dan aset tetap yang juga memberikan sinyal bahwa aktivitas penjualan melemah. Hasil penelitian menunjukkan bahwa kinerja keuangan perusahaan tidak dalam kondisi yang baik berdasarkan analisis rasio keuangan serta model Altman Z-Score. Kata kunci: Financial Ratio Analysis, Financial Performance, Bankruptcy Prediction Abstract The purpose of this study was to assess several factors that could potentially indicate financial difficulties and lead to bankruptcy. The assessment is seen from financial performance in the year before covid 19 and a year during the covid-19 pandemic. In addition to financial ratios, the Altman Z-Score model is used to predict company bankruptcy. This research was conducted on companies engaged in marketing services for ship spare parts. The company's financial performance is assessed based on financial ratios. PT KMB's ROA and ROE values are not in good condition because they are very low compared to industry standards. The liquidity ratio proxied by the current ratio and cash ratio shows a decrease in the current ratio, which means the company is experiencing liquidity problems to pay off short-term debt. The solvency ratio proxied by DAR and DER shows that the company's retained earnings are getting smaller due to losses, so the company's equity has fallen sharply. The activity ratio proxied by assets turnover and fixed asset turnover shows that there is a decrease in asset and fixed asset turnover which also signals that sales activity is weakening. The results showed that the company's financial performance was not in good condition based on the analysis of financial ratios and the Altman Z-Score model. Keywords: Analisis Rasio Keuangan, Kinerja Keuangan, Prediksi Kebangkrutan

Co-Authors Atika Yuliarti Ayuni Rizki Wulandari Chita Oktapriana Dade Nurdiniah Devi Riana Estiarto, Lintang Putri Evi Yulianti Gizela Giovani Kusumah Hasbiya, Masitha Huda Aulia Rachman Huda Aulia Rahman Huda Aulia Rahman Huda Aulia Rahman Indra Muis Indra Wijaya Iren Meita Iren Meita, Iren Kadek Wisnu Bhuana Kristiana Widiawati Kurniawan, Surya Hadi Layon Hocben Hutagaol Maulydina Wirnawati Muhammad Ni Luh Putu Widya Giriyani Novia Risqi Rahmadani Nurdiniah, Dade Nurmala Alfiah Oktapriana, Chita Puspita, Dwiny Putri, Sri Yuli Ayu Ratna Dewi Kusumawati Ratna Dewi Kusumawati Ratna Dewi Kusumawati Ratna Dewi Kusumawati Retno Fitri Aningsih Tri Wahyu Kusuma Awan Triana Chairunisa Winata, Siti Dewi Yogi Irfania Yuliarti, Atika

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