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All Journal Jurnal Ilmiah Raflesia Akuntansi GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Jurnal Abdimas Bina Bangsa Jurnal Bisnis Mahasiswa Jurnal Peradaban Masyarakat (JPM) Journal of Artificial Intelligence and Digital Business Journal of Accounting, Management, Economics, and Business Jurnal Penelitian Pendidikan Indonesia Jurnal Akuntansi Nommensen Economic and Business Horizon
Anindya, Desy Astrid
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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PEMBANGUNAN KORPORASI PERTAMBANGAN MELALUI PENDEKATAN AKUNTANSI LINGKUNGAN (STUDI KASUS PADA PROFITABILITAS PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020 Anindya, Desy Astrid; Habibie, Muhammad; Dalimunthe, Hasbiana
GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Vol. 9 No. 4 (2023): 2023 Juni
Publisher : Lembaga Kajian Ilmu Sosial dan Politik (LKISPOL)

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Abstract

The purpose of this study was to determine the effect of environmental accounting and company size on profitability partially and simultaneously. The population in this study is the mining sub-sector companies as many as 42 companies with a sampling technique based on criteria using purposive sampling. The sample obtained based on the criteria of 15 mining sub-sector companies. This type of research is quantitative with a causal associative approach. The data analysis technique used is quantitative with descriptive statistics using SPSS v.25. The results of the study state that Environmental Accounting partially has a positive and significant effect on profitability and company size partially has a positive and significant effect on profitability.
Workshop Penyusunan Kurikulum Dan Rencana Pembelajaran Semester Berbasis Obe Bagi Para Dosen, Stakeholder dan Mahasiswa Prodi Akuntansi Universitas Potensi Utama Anindya, Desy Astrid; Aisyah, Siti; Natasha, Syarifah Fadillah; Dewi, Ananda Fitriani; Simatupang, Jumeida; Wardhani, Irine Ika; Sembiring, Erika Apulina
Jurnal Peradaban Masyarakat Vol. 4 No. 3 (2024): Jurnal peradaban masyarakat (JPM)
Publisher : LPPM STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jpm.v4i3.452

Abstract

Kurikulum merupakan nyawa dari suatu program pembelajaran sehingga keberadaannya memerlukan rancangan, pelaksanaan serta evaluasi secara dinamis sesuai dengan perkembangan zaman, kebutuhan Ilmu Pengetahuan, Teknologi, dan Seni (IPTEKS) serta kompetensi yang dibutuhkan oleh masyarakat, maupun pengguna lulusan perguruan tinggi. Perkembangan IPTEKS di abad ke-21 yang berlangsung secara cepat mengikuti pola logaritma, menyebabkan Standar Pendidikan Tinggi (SN-Dikti) juga mengikuti perubahan tersebut.OBE adalah proses transformasi yang membantu mahasiswa untuk mengembangkan keterampilan yang berbeda pada tingkat yang berbeda, dan memastikan bahwa kinerja mereka diukur secara akurat untuk meningkatkan kualitas program dan lulusan. Langkah-langkah implementasi OBE pada pendidikan vokasi terdiri dari empat langkah yaitu Perencanaan, Pelaksanaan, Monitroing dan Evaluasi serta Pengembangan Berkelanjutan. Berfokus pada hasil Pendidikan berbasis hasil (Outcome-based education/OBE) menghasilkan harapan yang transparan atas hasil yang maksimal. Mahasiswa dapat memahami apa yang mereka harapkan, dan dosen dapat memahami apa yang perlu mereka tunjukkan selama proses pembelajaran. Kejelasan sangat penting karena perlu untuk menjadi jelas di semua tingkatan capaian pembelajaran, sehingga mahasiswa dapat menunjukkan semua kemampuan yang diperlukan untuk mencapai hasil.
Studi Ekskursi Tentang Uang Rupiah Oleh Dosen dan Mahasiswa FEB Universitas Potensi Utama di Bank Indonesia Kanwil Sumatera Utara Aisyah, Siti; Anindya, Desy Astrid; Sembiring, Erika Apulina; Dewi, Ananda Fitriani; Wardhani, Irine Ika; Pratami, Arifa; Habibie, Muhammad
Jurnal Peradaban Masyarakat Vol. 4 No. 5 (2024): Jurnal peradaban masyarakat (JPM)
Publisher : LPPM STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jpm.v4i5.506

Abstract

Rupiah merupakan alat pembayaran yang sah di Negara Kesatuan Republik Indonesia (NKRI). Rupiah wajib digunakan dalam setiap transaksi yang dilakukan di wilayah NKRI. Rupiah sebagai simbol kedaulatan negara memiliki desain yang melambangkan persatuan Indonesia, menampilkan gambar Pahlawan Nasional dan lambang negara Burung Garuda serta ornamen Nusantara yang menggambarkan keragaman budaya dan warisan adat Nusantara. Bank Indonesia senantiasa menjaga kualitas dan keamanan Rupiah dengan penggunaan unsur pengaman dan teknologi terkini agar Rupiah semakin mudah dikenali oleh masyarakat, menyulitkan pemalsuan dan memiliki usia edar yang lebih lama. Untuk Rupiah yang semakin berdaulat, Bank Indonesia mengajak masyarakat senantiasa cinta, bangga dan paham RupiahNegara Kesatuan Republik Indonesia sebagai suatu Negara yang merdeka dan berdaulat memiliki mata uang sebagai salah satu simbol kedaulatan Negara yang harus dihormati dan dibanggakan oleh seluruh warga Negara Indonesia dan mata uang diperlukan sebagai alat pembayaran yang sah dalam perekonomian nasional dan internasional guna mewujudkan kesejahteraan sosial bagi seluruh rakyat Indonesia. Kedudukan mata uang langsung diamanatkan oleh konstitusi yaitu pada Pasal 23 B Undang-Undang Dasar Negara Republik Indonesia 1945 yang menyatakan bahwa ialah Macam dan harga mata uang ditetapkan dengan Undang-Undang. Penetapan dan pengaturan tersebut diperlukan untuk memberikan perlindungan dan kepastian hukum bagi macam dan harga mata uang.
Pengaruh Good Corporate Governance dan Struktur Modal terhadap Return On Assets Anindya, Desy Astrid; Riadi, Riadi
Journal of Accounting, Management, Economics, and Business (ANALYSIS) Vol. 2 No. 3 (2024)
Publisher : Edupedia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/analysis.v2i3.1200

Abstract

ujuan penelitian ini adalah untuk mengetahui pengaruh Good Corporate Governance dan Struktur Modal terhadap Return on Assets pada perusahaan sektor pertambangan yang terdaftar di bursa efek indonesia tahun 2020-2022. Desain penelitian yang digunakan adalah pendekatan asosiatif. Populasi dalam penelitian ini sebanyak 47 perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Sampel penelitian ini sebanyak 30 dengan teknik pengambilan sampel berdasarkan kriteria dengan menggunakan purposive sampling. Dalam penelitian ini jenis data yang digunakan yaitu data kuantitatif. Sumber data yang digunakan dalam penelitian ini diperoleh dari website Bursa Efek Indonesia (BEI). Metode pengumpulan data yang di gunakan dalam penelitian ini adalah teknik dokumentasi. Metode analisis data menggunakan analisis regresi linear berganda dengan SPSS26. Hasil penelitian ini menunjukkan bahwa secara parsial Good Corporate Governance berpengaruh positif dan signifikan terhadap Return on Assets pada perusahaan sektor pertambangan yang terdaftar di bursa efek indonesia tahun 2020-2022, dan struktur modal berpengaruh positif dan signifikan terhadap Return on Assets pada perusahaan sektor pertambangan yang terdaftar di bursa efek indonesia tahun 2020-2022, secara simultan Good Corporate Governance dan Struktur Modal berpengaruh positif dan signifikan terhadap Return on Assets pada perusahaan sektor pertambangan yang terdaftar di bursa efek indonesia tahun 2020-2022.
SEMINAR STRATEGI PERENCANAAN KEUANGAN MENGHADAPI KETIDAKPASTIAN GEOPOLITIK Widayanti, Asti; Satria, Dy Ilham; Anindya, Desy Astrid; Pardede, Mazmur; Winarningsih, Srihadi; Zarkasyi, Wahyudin; Sukmadilaga, Citra
Jurnal Abdimas Bina Bangsa Vol. 6 No. 1 (2025): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v6i1.1458

Abstract

This seminar aims to provide literacy and education on the considerations in financial strategy planning amidst geopolitical uncertainty issues. The seminar was conducted with presentations and discussions from speakers representing the perspectives of academia, government, and companies. The feedback and evaluation process measures satisfaction with the material, speakers, and event organization. The results show that there are 410 participants, with 50.2% being students. From the presentation, it was conveyed that geopolitical uncertainty impacts economic development, trade, and investment, regulatory improvements, and strengthening economic resilience through diversification, reform, digitalization, and capital development. Financial planning strategies are carried out by implementing digital transformation, portfolio diversification, and cost efficiency by observing market trends and stakeholder opinions. The evaluation results show that 83% of participants agree that the seminar activities have provided literacy on financial planning strategies.
Evaluation of Revenue Accounting System at Pos Indonesia Pulo Brayan Branch using Framework Matrix Approach Anindya, Desy Astrid; Aisyah, Siti; Anggriani, Dwi Pertiwi; Fadillah, Tri Dessy; Habibie, Muhammad; Risal, Taufiq; Nurhusna, Salsa
Economic and Business Horizon Vol. 3 No. 2 (2024): May
Publisher : LifeSciFi

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Abstract

Pos Indonesia Pulo Brayan Branch is a subsidiary or assistant company of PT. Pos Indonesia (Persero) which aims to facilitate serving the community with certain needs at PT. Pos Indonesia (Persero). The purpose of this study is to analyze and determine whether the revenue accounting recording system at the branch office has been running well and effectively. The revenue accounting recording system at the branch office is still ineffective due to problems experienced in the accounting recording system used which is still manual, then due to human resources who are less careful and less qualified in their fields of work. How The branch office carries out the company's revenue accounting recording system is by Every income received by The branch office is recorded manually in the company's cash book on a daily basis in reporting the company's financial statements. So the efforts that should be taken by the branch office is changing the manual recording system to a computerized recording system so that the company's cash financial reports can run effectively, as well as seeking to replace or conduct special training for human resources responsible for their work in order to improve performance in the company.
Influence factors in increasing brand loyalty through customer engagement on MPV cars Lestari, Indawati; Anindya, Desy Astrid; Aramita, Finta
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 3 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243281

Abstract

Customer engagement can be formed with supportive social media marketing and brand experience. But in this case, the company has not fully created the experience and social media consumers need. The company’s strategy to increase car sales certainly needs to be promoted. This study aims to determine and analyze the influence of social media marketing and brand experience on brand loyalty through customer engagement on MPV product users in Medan City. The population in this study amounted to 62,296 people. Sampling using purposive sampling with sample criteria, namely consumers who use cars with the Toyota brand and have used more than 3 (three) years. The sample calculation used the slovin formula with a total of 397 respondents. The research data used primary data and secondary data. The data analysis carried out is path analysis. The results of sub 1 analysis show that social media marketing and brand experience positively and significantly affect customer engagement. The results of sub 2 analysis show that social media marketing and brand experience positively and significantly affect brand loyalty through customer engagement. When social media marketing and brand experience increase, customer engagement will also increase, so that brand loyalty increases.
The role of social media marketing and brand experience in increasing brand loyalty through customer engagement for mpv car users in Medan Lestari, Indawati; Anindya, Desy Astrid; Aramita, Finta
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244322

Abstract

In the rapidly evolving automotive market of Medan City, social media marketing and brand experience have emerged as crucial factors in fostering brand loyalty among MPV car users by enhancing customer engagement. The purpose of this study is to find out and analyze the influence of social media marketing and brand experience on brand loyalty through customer engagement in MPV product users in Medan City. The sample was drawn using purposive sampling with sample criteria, namely consumers who use cars with the Toyota brand and have used them for more than 3 (three) years. The sample calculation used the slovin formula with a total of 397 respondents. The research data used primary data and secondary data. The data analysis carried out is path analysis. The results of sub-1 analysis show that social media marketing and brand experience have a positive and significant effect on customer engagement. The results of sub-2 analysis show that social media marketing and brand experience have a positive and significant effect on brand loyalty through customer engagement.
Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas Terhadap Agretivitas Pajak pada Perusahaan Properti dan Real Estate yang terdaftar di BEI (2020-2022) Ndraha, Irene Natalia; Siregar, Retnawati; Anindya, Desy Astrid
Jurnal Akuntansi Nommensen Vol. 2 No. 2 (2023): JURNAL AKUNTANSI NOMMENSEN
Publisher : Jurnal Akuntansi Nommensen

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Abstract

This research aimed to determine the effect of firm size, leverage, and profitability on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020-2022. The type of research used was quantitative with an associative causal nature. The population of this research included all property and real estate companies listed on the IDX from 2020- 2022. The sample selection used the purposive sampling method, and there were 20 companies that met the criteria, resulting in 60 observation data points. The data analysis techniques used were descriptive statistical analysis, classical assumption tests, and multiple linear regression analysis. Based on the t-test results, firm size had a significant value of 0.015 < 0.05 and a t-value > t-table, which was 2.512 > 2.00172, meaning that firm size had a positive and significant effect on tax aggressiveness. Leverage showed a significance value of 0.000 < 0.05 and a t-value > t-table, which was 4.549 > 2.00172, meaning that leverage had a positive and significant effect on tax aggressiveness. Profitability showed a significant value of 0.000 < 0.05 and a t-value > t-table, which was 7.804 > 2.00171, meaning that profitability had a positive and significant effect on tax aggressiveness. Based on the F-test results, firm size, leverage, and profitability simultaneously had a significance value of 0.000 < 0.05, meaning that firm size, leverage, and profitability had a positive and significant effect on tax aggressiveness.
Pengaruh Leverage, Kepemilikan Keluarga, kepemilikan asing terhadap Manajemen Laba pada Sektor Makanan dan Minuman yang Terdaftar di BEI tahun 2016-2019 Sugesti, Leli; Anindya, Desy Astrid; Rahman, Fauziah
Jurnal Akuntansi Nommensen Vol. 2 No. 2 (2023): JURNAL AKUNTANSI NOMMENSEN
Publisher : Jurnal Akuntansi Nommensen

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Abstract

This study aims to examine the effect of Leverage, Foreign Ownership and Family Ownership together and partially on Earnings Management. The population in this study were all Food and Beverage Companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2019. Which amounted to 26 companies. The statistical processing method uses Multiple Linear Analysis. The results showed that Leverage, Foreign Ownership and Family Ownership together had an effect on Earnings Management. Simultaneous test results Leverage has a negative effect on earnings management, Foreign Ownership has no effect on earnings management and Family Ownership has a negative effect on Earnings Management in the Food and Beverage Subsector listed on the IDX for the 2016-2019 period.
Co-Authors Abdul Azis Anggraini, Dwi Pertiwi Anggriani, Dwi Pertiwi Aramita, Finta Citra Sukmadilaga Dewi, Ananda Fitriani Fadillah, Tri Dessy Habibie, Muhammad Hasbiana Dalimunthe Lestari, Indawati Munawaroh, Wilda Sri Nasution, Sri Wanti natasha, Syarifah fadillah Nazli, Putri Ndraha, Irene Natalia Nurhusna, Salsa Panggabean, Amanda PARDEDE, Mazmur Permai, Putri Indah Pratami, Arifa Rahman, Fauziah Riadi Riadi, Riadi Risal, Taufiq Satria, Dy Ilham Sembiring, Erika Apulina Sembiring, Rizky Simatupang, Jumeida Sirait, Riris Marito Siregar, Retnawati Siti Aisyah Sugesti, Leli Wardhani, Irine Ika Widayanti, Asti Winarningsih, Srihadi Zarkasyi, Wahyudin