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Andini, Lembah Dewi
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Religion Economics, Econometrics & Finance Education Social Sciences

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PELATIHAN JURU BUKU KSP/USP KOPERASI BERBASIS KOMPETENSI SKKNI KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN Setyanto, Eddy; Hidayat, R Taufik; Andini, Lembah Dewi
DEVOSI Vol 5 No 1 (2024): Devosi Jurnal Pengabdian Masyarakat
Publisher : LPPM Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/devosi.v5i1.9466

Abstract

Cooperatives as economic entities based on the principles of togetherness and shared prosperity require the existence of bookkeepers who are skilled and knowledgeable in managing finances and administration. Training for KSP/USP Cooperative Bookkeepers Based on Competency in Districts/Cities in South Sumatra Province has had a positive impact on the competency, skills and knowledge of Savings and Loans Cooperative/Usp bookkeepers. The training methods used include a practical approach with a focus on direct application in the cooperative context. The training participants consisted of cooperative bookkeepers from various cooperatives in different regions in South Sumatra province. Training focuses on basic understanding of organizational management, cooperative accounting, cash flow management, accurate financial reporting, and the application of technology in administration. The training results showed a significant increase in the bookkeeper's technical skills and conceptual knowledge after attending the training. Participants also reported increased confidence in managing their day-to-day administrative tasks. Apart from that, this training also encourages collaboration between cooperatives and the exchange of best practices in financial management. The final result is that participants are provided with a certificate from BNSP. In conclusion, competency-based training has proven effective in improving the skills and knowledge of cooperative bookkeepers. This has important implications in increasing the operational efficiency of cooperatives as well as increasing members' and stakeholders' trust in cooperative financial management
Pengaruh Profitabilitas, Kinerja Keuangan, Struktur Modal Terhadap Harga Saham Syariah Yalbuk Ramadhan, Mohammad Derry; Andini, Lembah Dewi
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 1 (2022): September 2022
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v1i1.190

Abstract

This study aims to determine the effect of profitability, financial performance, capital structure on sharia stock prices. The Independent variables in this study are profitability, financial performance and capital structure. The dependent variable is the Islamic stock price. The research method uses quantitative methods. The population in this study are companies registered in the Jakarta Islamic Index (JII) during 2015-2019. The research sample of this study were 14 companies listed on the Jakarta Islamic Index obtained by purposive sampling. The analysis technique used in this study is multiple linear regression. The results showed that profitability had a significant effect on sharia stock prices, financial performance had a significant effect on sharia stock prices and capital structure had a significant effect but negative on sharia stock prices.
Pengaruh Good Corporate Governance Dan Profitabilitas Terhadap Nilai Perusahaan Andini, Lembah Dewi; Olga Ajim, Fransiska; Ladava Cahya Agung, Fatah
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 2 (2023): Februari 2023
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v1i2.244

Abstract

This research examines the effect of good corporate governance and profitability on value company. Good corporate governance is measured using the Managerial Ownership formula and profitability using the Return on Assets formula.The composition of company values ??uses the Tobin's Q formula to analyze the financial statements of banking companies listed on the Indonesia Stock Exchange (IDX) from 2017-2021. Based on the partial test results of the 5 sampled companies, it shows that the good corporate governance variable has a negative effect, while the profitability variable has a positive on value company.
Pengaruh Financial Distress Dan Ukuran Perusahaan Terhadap Auditor Switching Andini, Lembah Dewi; Azzaki, Muhammad; Basariadi, Reiza
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 2 (2023): Februari 2023
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v1i2.247

Abstract

This study aims to determine the effect of financial distress and firm size on auditor switching. The independent variables in this study are financial distress and firm size. The dependent variable is auditor switching. The research method uses quantitative methods. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) during 2017- 2021. The sample of this study were 44 companies listed on the Indonesia Stock Exchange (IDX). The analysis technique used in this study is multiple linear regression. The results showed that profitability measured by Debt Equity Ratio (DER) did not significant on Auditor Switching and Firm Size measured by (Ln total assets) had a significantly effect on Auditor Switching.
Pengungkapan Sustainability Report Pada Perusahaan Sub Sektor Jasa Penyedia Kesehatan Dan Sub Sektor Farmasi Agusty, Bimo; Andini, Lembah Dewi
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 2 (2024): Februari 2024
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v3i1.355

Abstract

Purpose – This research aims to empirically test the influence ofprofitability and company size on the disclosure of Sustainability Reportsin companies in the health sector, the health services provider sub-sectorand the pharmaceutical sub-sector listed on theIndonesian stock exchangein 2018 - 2022.Design/methodology/approach – The population of this research is 30health sector companies listed on the Indonesia Stock Exchange. Thesample selection method in this research is based on sampling withpredetermined criteria. In this case, the sample studied was 11 companies.The Analysis technique used to test the hypothesis is multiple regressionanalysis using Eviews 9 software.Findings – The results of this research show that profitability has anegative and statistically insignificant effect on Sustainability Reportdisclosure, but for Company Size it has a positive and statisticallyinsignificant effect on Sustainability Report disclosure.Originality/value - This research discusses the influence of profitabilityand company size on Sustainability Reporting in health sector companies.
Analysis of Inventory Calculation Between the Just In Time Method and the Economic Order Quantity Method at PT. Ohtomi Indonesia: Just In Time Method and the Economic Order Quantity Method at PT. Ohtomi Indonesia Pardede, Winda Natalia; Andini, Lembah Dewi; Airawaty, Diana
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 1 (2025): September 2025
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v4i2.695

Abstract

At company PT. Ohtomi, there is a discrepancy between theory and practice in the application of inventory control methods. Theoretically, the Just In Time (JIT) method should be able to reduce storage costs since the company does not need to maintain large stock. However, field data shows that inventory costs under the JIT method are actually higher compared to the Economic Order Quantity (EOQ) method.
Pengaruh Ukuran Perusahaan Dan Solvabilitas Terhadap Opini Audit Going Concern Simamora, Hana; Andini, Lembah Dewi
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 1 (2023): September 2023
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v2i2.354

Abstract

Purpose: This study aims to determine the effect of Firm Size and Solvability on Going Concern Audit Opinions.  Design/methodology/approach: This research uses quantitative data, the sample in this study is chemistry basic materials, agricultural chemistry, special chemistry and construction materials companies sector which are listed on the Indonesia Stock Exchange in the period 2018 – 2022 as many 17 companies. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software.   Findings: The results of this study indicate that the Firm Size has a positive and statistically insignificant effect on Going Concern Audit Opinions and the Solvability has a positive and statistically insignificant effect on Going Concern Audit Opinions.  Originality/value: This study discusses Going Concern Audit Opinions and other factors such as Firm Size and Solvability which focus on chemistry basic materials, agricultural chemistry, special chemistry and construction materials companies sector. This study uses the dummy variable as a measurement of Going Concern Audit Opinions.
Co-Authors Agusty, Bimo Airawaty, Diana Azzaki, Muhammad Basariadi, Reiza Eddy Setyanto Hidayat, R Taufik Ladava Cahya Agung, Fatah Olga Ajim, Fransiska Pardede, Winda Natalia Simamora, Hana Yalbuk Ramadhan, Mohammad Derry