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All Journal MDP Student Conference Jurnal Akselerasi Merdeka Belajar dalam Pengabdian Orientasi Masyarakat (Jurnal AMPOEN) Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Lusiana Annisa, Mutiara
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Social Sciences Other

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Analisis Insight Instagram Business untuk Pengambilan Keputusan Bisnis yang Lebih Cerdas Andita, Mirza Putri; Lusiana Annisa, Mutiara; Trinoviyanti, Trinoviyanti; Pramono, Setia
MDP Student Conference Vol 3 No 2 (2024): The 3rd MDP Student Conference 2024
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v3i2.7238

Abstract

The utilization of social media, particularly Instagram Business, has emerged as an integral strategy in supporting the sustainability of a business, especially SME. The information provided by Insight Instagram Business, such as statistics of reached audience and profile of audience visiting business Instagram accounts, can be a valuable tool for business owners to optimize marketing or other business strategies. This research aims to evaluate the impact of using Insight on Instagram Business as a tool that supports the business decision making process on the growth of business performance. The research method used in this research is distributing questionnaires to 100 MSME business owners or Instagram admins, who actively use the Insight feature on Instagram. The findings indicate that both comprehension and utilization of data from Insight in Instagram Business independently have a positive impact on business performance.
PELATIHAN PENERAPAN ISAK 35 DALAM MENINGKATKAN TRANSPARANSI KEUANGAN PADA LEMBAGA FILANTROPI DI KOTA PALEMBANG Lusiana Annisa, Mutiara; Yudha Kertarajasa, Astro; Nagoya Pratiwi, Yobi
Jurnal Akselerasi Merdeka Belajar dalam Pengabdian Orientasi Masyarakat (AMPOEN): Jurnal Pengabdian kepada Masyarakat Vol 2 No 1 (2024): APRIL-JULI
Publisher : UNIVERSITAS SERAMBI MEKKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/ampoen.v2i1.1718

Abstract

Salah satu ciri khas lembaga filantropi adalah bahwa entitas tersebut bergantung pada sumbangan atau donasi dari individu, perusahaan, atau lembaga lain sebagai sumber pendanaan mereka. Permasalahan yang dihadapi adalah diketahui bahwa pengurus masih melakukan pencatatan keuangan secara sederhana saja dikarenakan belum memahami bagaimana proses pelaporan keuangan yang seharusnya. Sehingga laporan keuangan yang dihasilkan setiap bulannya belum sesuai dengan standar akuntansi untuk entitas yang berorientasi nonlaba. Beberapa alasan yang mendasari pemilihan topik yaitu ISAK 35 adalah standar akuntansi keuangan yang diperlukan untuk lembaga filantropi. Transparansi keuangan sangat penting dalam membangun kepercayaan publik dan donor terhadap lembaga filantropi. Tujuan dilakukan kegiatan pengabdian masyarakat adalah meningkatkan pemahaman para pengurus dan manajemen lembaga filantropi tentang ISAK 35. Dengan mematuhi standar akuntansi yang ditetapkan, lembaga filantropi dapat memberikan informasi yang lebih jelas dan terbuka tentang bagaimana dana sumbangan digunakan dan dampak yang dicapai. Metode yang digunakan adalah ceramah, diskusi dan praktek langsung terkait dengan penyusunan laporan keuangan ISAK 35. Hasil evaluasi pelaksanaan kegiatan pengabdian adalah 90% peserta mendapatkan pengetahuan dan wawasan tentang cara menyusun laporan keuangan berdasarkan prinsip akuntansi yang berlaku, kemudian 90% materi yang dsampaikan telah memenuhi harapan peserta, selanjutnya, 90% kegiatan pelatihan yang dilaksanakan mendatangkan manfaat bagi peserta, 95% peserta berminat menerapkan laporan keuangan berdasarkan ISAK 35, dan 95% peserta memahami konsep pelaporan yang baik dan akan diimplementasikan dalam praktek pelaporan keuangan.
Pengaruh Deviden, Ukuran Perusahaan dan Volatilitas Laba terhadap Volatilitas Saham Otomotif Lusiana Annisa, Mutiara; Samantha Hamzah, Ruth
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.475

Abstract

This research investigates the effect of dividend policy, firm size, and earnings volatility on stock price volatility in automotive and vehicle component companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Stock price volatility is a key factor for investors, as it represents the degree of investment risk in the capital market. The study applies panel data regression analysis using the Random Effect Model (REM), determined through the Chow test, Hausman test, and Lagrange Multiplier (LM) test. The sample includes seven companies selected according to specific criteria within the automotive and vehicle components sector. Dividend policy, firm size, and earnings volatility are used as independent variables, while stock price volatility serves as the dependent variable. The results reveal that dividend policy does not significantly impact stock price volatility. Firm size, on the other hand, has a positive but marginally significant influence on stock price volatility. Earnings volatility shows no significant effect. These findings align with the signaling theory, which posits that financial information provided by companies, such as firm size and earnings stability, acts as a signal for investors when evaluating stock risks. This study offers practical implications for company management in optimizing financial strategies and provides useful insights for investors when considering company fundamentals in investment decisions.
Co-Authors Nagoya Pratiwi, Yobi Pramono, Setia Samantha Hamzah, Ruth Trinoviyanti, Trinoviyanti Yudha Kertarajasa, Astro