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All Journal Monex: Journal of Accounting Research Jurnal EMT KITA Jurnal Informasi dan Teknologi Indonesia Berdaya Management and Sustainable Development Journal INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Kewirausahaan Bukit Pengharapan Jurnal Inovasi Bisnis Manajemen dan Akuntansi JIPITI: Jurnal Pengabdian kepada Masyarakat
Kusumaningati, Iip Dyah
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Analisis Determinasi ROE, DER, ROA Terhadap Harga Saham Sandag, Eltie Christi; Durya, Ngurah Pandji Mertha Agung; Munizu, Musran; Dharmawan, Donny; Kusumaningati, Iip Dyah
Jurnal EMT KITA Vol 8 No 4 (2024): OCTOBER 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i4.3220

Abstract

The purpose of this study is to determine the effect of ROE, DER, ROA on the Stock Price of Consumer Companies on the IDX. The research method used is a quantitative method with regression analysis, and the research sample is Consumer Companies on the IDX and consistently publishes financial reports from 2020 to 2023. Sampling was carried out using the purposive sampling method and data were analyzed using IBM SPSS version 25. The results of this study indicate that ROE, DER, ROA together have a significant effect on the stock price of Consumer Companies on the IDX. In general, the stock price of Consumer Companies on the IDX is influenced by the three independent variables, namely ROE, DER, ROA by 54 %.
Analysis of The Influence of Integrated System Development, Accounting Technological Updates and Management Support on Accounting Information System Performance Rasyid, Abdul; Ariani, Dian; Kusumaningati, Iip Dyah; Indriadewi Atmadjaja, Yovita Vivianty; Mertha Agung Durya, Ngurah Pandji
Jurnal Informasi dan Teknologi 2024, Vol. 6, No. 1
Publisher : SEULANGA SYSTEM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60083/jidt.v6i1.505

Abstract

The purpose of this study is to investigate how the performance of accounting information systems is affected by advancements in technology, support from upper management, education and training, and formalization of system development. This kind of investigation is called a causal study. This study employed primary data for its analysis. A questionnaire is the method used in this study to collect data. Retail companies make up the research's population. In this study, convenience sampling techniques are combined with non-probability sampling to pick the sample. Multiple linear regressions are used in this study's testing. The study's conclusions revealed a number of significant things about the variables affecting how well accounting information systems function in businesses. First, the performance of AIS is negatively impacted by technical advancements. This is a result of the usage of increasingly sophisticated technology, which calls for a higher level of comprehension and expertise to handle. Second, AIS performance is positively impacted by senior management support. Top management may provide strong oversight and support to enable AIS users to work more productively and strategically toward company objectives. Additionally, AIS development can proceed as planned to yield timely and correct information. Third, there is no benefit to AIS performance from user education and training. This is brought on by a dearth of resources and funding for users to engage in training and education. Lastly, the performance of AIS is improved by the formalization of system development. Formalizing system development will make it easier for AIS users to comprehend and operate the system in accordance with accepted standards, enabling them to generate accurate, timely, and trustworthy information that will enhance AIS performance as a whole.
Analisis Faktor-Faktor Yang Mempengaruhi Struktur Modal Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022 Kusumaningati, Iip Dyah; Salsa Septiyana Putri
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 2 No. 1 (2024): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v2i1.10

Abstract

This study aims to determine the effect of Company Size, Profitability, Asset Structure on Capital Structure listed on the Indonesia Stock Exchange in 2020 – 2022. Capital structure is part of the dependent variable, while the independent variables include company size, profitability and asset structure. The population in this study are manufacturing companies in the consumer goods industry sector, the food and beverage sub-sector, which are listed on the Indonesia Stock Exchange in 2020 – 2022. The sampling technique used was purposive sampling and a sample of 12 companies was obtained. Data were collected from the annual reports of each company concerned and analyzed using multiple regression analysis. The results of the study show that company size partially has no significant effect on capital structure. This is evidenced by its significance value, which is 0.449 > 0.05. Profitability partially has no significant effect on Capital Structure, this is evidenced by its significant value, namely 0.745 > 0.05. And Asset Structure has no significant effect on Capital Structure, this is evidenced by its significance value of 0.002 < 0.05.
Pengaruh Bauran Pemasaran Terhadap Keputusan Pembelian Produk di Larissa Aesthetic Center Pasific Mall Tegal Kusumaningati, Iip Dyah; Pujiastuti, Endah; Zahira Kirana
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 2 No. 2 (2024): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v2i2.34

Abstract

Currently, the beauty industry is growing rapidly. This result in more competitors and product choices for consumers. Sales transaction data for Larissa Aesthetic Center Pasific Mall Tegal products in 2022 experienced fluctuations. The purpose of this study was to determine the effect of marketing mix on product purchasing decisions at Larissa Aesthetic Center Pasific Mall Tegal. This type of research is quantitative. The data collection method was carried out by distributing questionnaires, interviews and documentation. The population in this study were 1.938 people who were the average monthly consumers who bought products and the sample in this study were 96 respondents. The data analysis technique was carried out by multiple linear regression. The result showed that: (1) product has a significant effect on product purchasing decisions with a significant value of 0,000<0,05; (2) price has a significant effect on product purchasing decisions with a significant value of 0,010<0,05; (3) place has no significant effect on product purchasing decisions with a significant value of 0,391>0,05; (4) promotion has a significant effect on product purchasing decisions with a significant value of 0,000<0,05; and (5) product, price, place and promotion simultaneously has a significant effect on product purchasing decisions with a significant value of 0,000<005. The magnitude of the influence of marketing mix on purchasing decisions is indicated by the R Square value of 71,7%.
Introduction to Simple Accounting Technology for Traditional Market Traders in Rural Indonesia for Daily Financial Management (Pengenalan Teknologi Akuntansi Sederhana Bagi Pedagang Pasar Tradisional di Pedesaan Indonesia untuk Pengelolaan Keuangan Harian) Fatoni, M. Anton; Ginting, Jenni Veronika Br; Kusumaningati, Iip Dyah; Elizabeth, Elizabeth; Durya, Ngurah Pandji Mertha Agung
Indonesia Berdaya Vol 6, No 1 (2025)
Publisher : UKInstitute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.20251005

Abstract

This Community Service activity aims to improve the financial literacy of traditional market traders in rural Indonesia by introducing simple accounting technology. This program was carried out online using the Zoom platform and involved 50 participants who were market traders from several villages. The training includes material on recording daily transactions, using simple accounting applications, and preparing financial statements. Program evaluation was carried out through pre-tests and post-tests to measure the improvement of participants' understanding and questionnaires to assess satisfaction with the training. The results showed a significant improvement in the participants' skills, with the average pre-test score of 38% increasing to 80% in the post-test. In addition, 90% of the participants were satisfied with the training methods. Although online implementation is effective, internet connectivity challenges in rural areas must be considered. This program shows that a technology-based approach can be a solution to increase financial literacy among market traders. It has the potential to be implemented more widely in efforts to empower the economy of rural communities. This research is expected to be a model for similar programs.Abstrak. Kegiatan Pengabdian Masyarakat ini bertujuan untuk meningkatkan literasi keuangan pedagang pasar tradisional di pedesaan Indonesia dengan memperkenalkan teknologi akuntansi sederhana. Program ini dilaksanakan secara daring menggunakan platform Zoom dan melibatkan 50 peserta yang merupakan pedagang pasar dari beberapa desa. Pelatihan meliputi materi pencatatan transaksi harian, penggunaan aplikasi akuntansi sederhana, dan penyusunan laporan keuangan. Evaluasi program dilakukan melalui pre-test dan post-test untuk mengukur peningkatan pemahaman peserta dan kuesioner untuk menilai kepuasan terhadap pelatihan. Hasil penelitian menunjukkan peningkatan keterampilan peserta yang signifikan, dengan rata-rata nilai pre-test sebesar 38% meningkat menjadi 80% pada post-test. Selain itu, 90% peserta merasa puas dengan metode pelatihan. Meskipun pelaksanaan secara daring efektif, namun kendala konektivitas internet di pedesaan perlu diperhatikan. Program ini menunjukkan bahwa pendekatan berbasis teknologi dapat menjadi solusi untuk meningkatkan literasi keuangan di kalangan pedagang pasar. Pendekatan ini berpotensi untuk dilaksanakan secara lebih luas dalam upaya pemberdayaan ekonomi masyarakat pedesaan. Penelitian ini diharapkan dapat menjadi model bagi program serupa.
Analysis of Financial distress at PT Bank Perkreditan Rakyat Artha Kramat. Masulah, Umi; Kristina, Liris; Kusumaningati, Iip Dyah
Monex: Journal of Accounting Research Vol 14, No 1 (2025)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v14i1.7999

Abstract

The number of rural banks in Indonesia has decreased every year. The depreciation of the number of rural banks is also inseparable from unstable financial performance. Financial statement analysis is needed to review if there are characteristics of bankruptcy characterized by the company experiencing financial distress or financial difficulties. The Zmijewski method is a bankruptcy prediction model using ratio analysis that measures the performance of leverage (solvency) and liquidity of a company. The purpose of this study is to analyze financial performance using profitability, solvency, liquidity, and financial distress ratios using the Zmijewski method calculation at  Bank Perkreditan Rakyat Artha Kramat during 2020-2023. The research method used is quantitative descriptive, where data collection techniques are carried out by observation, literature study, and documentation obtained from secondary data. The results showed that based on the analysis of profitability and solvency ratios, BPR Artha Kramat's financial performance was in the bad category because it did not meet the standard criteria. However, based on the analysis of liquidity ratios and the Zmijewski method, BPR Artha Kramat is indicated to be in a healthy or good condition and has no potential to experience financial distress.Keywords:, profitability ratio analysis, solvency, liquidity, financial distress, Zmijewski method
PENGARUH BRAND IMAGE TERHADAP KEPUTUSAN PEMBELIAN ROKOK GUDANG GARAM PADA TOKO AZIZ PUTRA MANGUNSAREN Pujiastuti, Endah; Kusumaningati, Iip Dyah; Faisal, Muhmmad Mahfudz
Jurnal Kewirausahaan Bukit Pengharapan Vol. 3 No. 2 (2023): Periode November
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/juwira.v3i2.253

Abstract

This study aims to determine the effect of brand image on decision to buy Gudang Garam cigarettes at Aziz Putra Mangunsaren Store. The research method used in this study is the research method quantitatively by using a sample of 100 consumers of Toko Aziz Putra Mangunsaren. Sampling using judgmental sampling. Method data analysis used in this research is descriptive analysis method and simple linear regression analysis. Data processing is done by using computer software program SPSS 25. The results of this study shows that brand image has a positive and significant effect on decision to buy Gudang Garam cigarettes at Aziz Putra Mangunsaren Stor
ANALYSIS OF NETWORK RATES ACCESSED TO CASH Kusumaningati, Iip Dyah
Management and Sustainable Development Journal Vol. 6 No. 1 (2024): Management and Sustainable Development Journal
Publisher : Department of Management - Institut Shanti Bhuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46229/msdj.v6i1.844

Abstract

The research is aimed at identifying and analyzing the influence of payments on cash and cash equivalents in PT. BPJS. The type of research in this study uses quantitative analysis of descriptions. Jamsostek (Persero). These results indicate that the total assets tend to increase by 20 – 30%. Meanwhile, Loans as well as Cash and Cash equivalents tend to experience fluctuating increases and decreases. Though the loan is not very influential against cash and cash equivalents, the loan must be kept in mind because if the loan has been paid it will give a significant contribution to the availability of cash. From the results of this analysis it is known that the loan contributes 14.7% to Cash and Cash equivalents. Though it does not significantly affect Cash and Equivalent Cash, but the contribution of 14.7% is a sufficiently meaningful contribution for cash and equivalent available to PT. Jamsostek (Persero).
The Moderating Role of Religiosity in the Relationship Between Machiavellianism and Tax Avoidance Nugraha, Muhammad; Apriliani, Rina; Kusumaningati, IIP Dyah; Mas'ulah, Umi; Ginting, Jenni Veronika Br
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 2 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v6i2.1672

Abstract

Tax avoidance can be carried out by taxpayers themselves or with the assistance of tax consultants, so tax consultants play a crucial role in facilitating this action. The purpose of this study is to analyze the nature of Machiavellianism on tax avoidance, with religiosity as a moderating variable. The study used a survey of corporate taxpayers in Jakarta. Corporate taxpayers were chosen because, in terms of total Indonesian state revenue, corporate taxpayers contribute significantly more than individual taxpayers. Hypothesis testing used regression analysis with the help of the SmartPLS program. Based on the research findings, Machiavellianism partially influences tax avoidance in Jakarta. On the other hand, the religiosity variable is able to moderate the effect of Machiavellianism on tax avoidance.
Pencatatan Keuangan Berbasis Excel bagi Pedagang Pasar Tradisional Suheriyatmono, Suheriyatmono; Erasma, Erasma; Kusumaningati, Iip Dyah; Wasiran, Wasiran; Thanos, Jessica Gita Elvira
JIPITI: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 2 (2025): Mei 2025 - JIPITI: Jurnal Pengabdian kepada Masyarakat
Publisher : PT. Technology Laboratories Indonesia (TechnoLabs)

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

Abstract

Pengelolaan keuangan yang baik menjadi fondasi penting dalam menjaga keberlanjutan usaha, termasuk bagi pedagang pasar tradisional yang selama ini masih banyak mencatat keuangannya secara manual atau bahkan tidak melakukan pencatatan sama sekali. Kondisi ini menyebabkan pelaku usaha kesulitan dalam memantau arus kas, menghitung keuntungan, dan merencanakan pengembangan usahanya. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pelatihan pencatatan keuangan berbasis Microsoft Excel kepada para pedagang di pasar tradisional sebagai solusi praktis dan mudah diterapkan dalam pengelolaan keuangan usaha mereka. Metode pelaksanaan meliputi sosialisasi pentingnya pencatatan keuangan, pelatihan penggunaan Excel dasar hingga aplikasi pencatatan transaksi harian, serta pendampingan langsung dalam menginput data keuangan usaha. Kegiatan ini dilaksanakan di Pasar Tradisional Petisah, dengan peserta sebanyak 21 pedagang dari berbagai jenis usaha. Hasil dari kegiatan menunjukkan peningkatan pemahaman dan keterampilan peserta dalam menggunakan Excel untuk mencatat pemasukan dan pengeluaran secara terstruktur. Peserta juga menunjukkan antusiasme dan komitmen untuk mulai menerapkan pencatatan digital dalam operasional usahanya. Dengan adanya pelatihan ini, diharapkan pedagang pasar dapat memiliki pembukuan sederhana yang dapat digunakan sebagai dasar pengambilan keputusan bisnis serta mempermudah akses terhadap bantuan atau pembiayaan usaha dari lembaga keuangan. Kegiatan pengabdian ini memberikan dampak positif dalam mendorong literasi keuangan dan transformasi digital sederhana di kalangan pelaku UMKM tradisional.
Co-Authors Abdul Rasyid Apriliani, Rina Dian Ariani Donny Dharmawan Durya, Ngurah Pandji Mertha Agung Elizabeth Yohanes Endah Pujiastuti Erasma, Erasma Faisal, Muhmmad Mahfudz Fatoni, M. Anton Ginting, Jenni Veronika Br Kristina, Liris Mas'ulah, Umi Masulah, Umi Mertha Agung Durya, Ngurah Pandji Muhammad Nugraha Musran Munizu Salsa Septiyana Putri Sandag, Eltie Christi Suheriyatmono Suheriyatmono, Suheriyatmono Thanos, Jessica Gita Elvira Wasiran, Wasiran Yovita Vivianty Indriadewi Atmadjaja Zahira Kirana