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All Journal Jurnal Pengabdian Kepada Masyarakat Darma Saskara Investasi : Inovasi Jurnal Ekonomi Dan Akuntansi
Widjayanti, Wahyu
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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PENGEMBANGAN PENGETAHUAN “MARKISA MANIS” UNTUK USAHAMINUMAN UNGGULAN DI KELURAHAN MAMPANG, DEPOK Rachman, Windy Atmawardani; Kharisma, Ari; Widjayanti, Wahyu
Jurnal Pengabdian Kepada Masyarakat Darma Saskara Vol 3, No 2 (2023)
Publisher : Jurnal Pengabdian Kepada Masyarakat Darma Saskara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/abdimasug.2023.v3i2.10028

Abstract

Pengabdian Kepada Masyarakat merupakan pengabdian Dosen dengan bidang ilmu Akuntansi yang bertujuan untuk meningkatan pengetahuan Kelompok Usaha tentang SAK EMKM ( Entitas Mikro Kecil Menengah) dalam rangka mengembangkan pengelolaan usaha yang dapat membantu menciptakan kemudahan dan keteraturan pencatatan keuangan hasil usaha. Pengabdian Dosen dengan bidang ilmu Akuntansi pada semester ini dikhususkan untuk mengatasi masalah ketidak pahaman akan pencatatan keuangan yang sederhana. Pelaksanaan pendampingan dan monitoring mengalami evolusi dengan pola pembelajaran digital yang memberikan pengalaman pelaksanaan kegiatan pengabdian masyarakat lebih kreatif, partisipatif, beragam dan menyeluruh. Hasil pencatatan keuangan berbasis SAK EMKM ini akan memberikan manfaat dan nilai tambah pada pencatatan keuangan yang lebih akurat dan valid untuk Kelompok Usaha “Markisa Manis Mampang” pada pengabdian masyarakat ini. Selanjutnya target luaran pengabdian masyarakat difokuskan pada pembuatan aplikasi pencatatan keuangan dengan bantuan Microsoft Office Excel yang mudah, aplikatif khususnya kelompok usaha “Markisa Manis Mampang”. Pemilik usaha dapat menjalankan bisnis sesuai potensi sumber daya kelompok dengan keterampilan dan kemampuan menguasai teknologi infomasi dan komunikasi (TIK). Pada akhirnya, kelompok usaha dapat melakukan pengelolaan pencatatan keuangan hasil usahanya secara mandiri, seperti membuat laporan keuangan berbasis SAK EMKM dan mengatur cash flow yang dapat digunakan untuk meningkatkan kualitas dan kenyamanan berusaha.
Pengukuran Kinerja Keuangan Melalui Laporan Keuangan: Studi Kasus pada PT Gudang Garam Tbk Andrianie, Ayu; Widjayanti, Wahyu; Yenny, Lince Afri; Hadmar, Andi Asnur Pranata Muhibah
INVESTASI : Inovasi Jurnal Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Artikel Penelitian
Publisher : Soratekno Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59696/investasi.v3i2.140

Abstract

A company's development can be measured from its financial aspects, as outlined in a detailed annual financial report. The financial performance assessment process is crucial in assessing the stability and long-term prospects of a business entity. The purpose of this study is to compare the financial performance of PT Gudang Garam Tbk, listed on the Indonesia Stock Exchange (IDX), for the 2021-2023 period. The method used in this study is quantitative descriptive analysis, using secondary data obtained from the IDX financial reports and the company's official website. The financial ratios used in the analysis are the Liquidity Ratio, Solvency Ratio, and Profitability Ratio. The results indicate that, in terms of profitability, the company's performance is considered poor, reflecting a decline in efficiency in generating profits. In terms of liquidity, although the Current Ratio shows a good figure, the Quick Ratio and Cash Ratio are still below industry standards, indicating limitations in the company's ability to meet short-term obligations with its most liquid assets. Meanwhile, the solvency aspect shows a relatively good condition because the value is below the industry standard, indicating the company has a low debt risk and sufficient ability to meet its long-term obligations. It can be concluded that the financial performance of PT Gudang Garam Tbk during this period showed varying results in each aspect analyzed.
Menilai Kinerja Keuangan Berdasarkan Metode Economic Value Added (EVA): Studi Kasus Pada PT Adaro Energy, Tbk Widjayanti, Wahyu; Andrianie, Ayu; Afriyeni, Lince; Pratama, Zudya Arswl
INVESTASI : Inovasi Jurnal Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): Artikel Penelitian
Publisher : Soratekno Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59696/investasi.v2i4.67

Abstract

This study aims to determine the financial performance using the Economic Value Added (EVA) method in the coal mining industry sector at PT Adaro Energy Tbk, whether it can create positive or negative EVA values ??for shareholders and creditors in the 2020-2022 period. Economic Value Added (EVA) is one method that can measure the economic added value generated by a company after deducting the cost of capital that has been used. This method aims to calculate the economic added value generated from an investment or business decision. The data analysis method in this study is in the form of quantitative data, where the data contains numbers that can be calculated, and secondary data sources consisting of the balance sheet and profit and loss report of PT Adaro Energy Tbk for the 2020-2022 period, annual reports obtained through the company's official website and the Indonesia Stock Exchange (IDX). The methods used for data collection are documentation techniques and literature studies. The results of the study show that PT Adaro Energy Tbk has generated a positive EVA value or EVA> 0 during the 2020-2022 period. EVA > 0, means that the company's management has created and increased economic added value for shareholders, meaning that the company has succeeded in managing its capital efficiently and effectively or in other words, the company provides a higher rate of return than expected by shareholders or generates more profit than its cost of capital.
Pengaruh Brand Ambassador, Kemudahan Penggunaan dan Kepercayaan terhadap Minat Berinvestasi pada Aplikasi Bibit Herawati, Septi; Saktiendi, Evan; Yenny, Lince Afri; Hadmar, Andi Asnur Pranata Muhibah; Widjayanti, Wahyu; Andrianie, Ayu; Adam, Gifari
INVESTASI : Inovasi Jurnal Ekonomi dan Akuntansi Vol. 3 No. 4 (2025): Artikel Penelitian
Publisher : Soratekno Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59696/investasi.v3i4.204

Abstract

Various technology-based investment applications are developing in Indonesia, one of which is Bibit. This platform offers investments in mutual funds and stocks, which are increasingly popular among the general public. However, several factors still influence investment interest. This study aims to understand the influence of brand ambassadors, ease of use, and trust on investment interest in the Bibit. The method used is quantitative with primary data collected through an online questionnaire to 100 respondents drawn using a purposive sampling technique. Data analysis tools used IBM SPSS Statistics 30 through validity and reliability tests, classical assumption tests, and multiple linear regression tests. The results of this study indicate that partially the brand ambassador and ease of use variables influence investment interest, while the trust variable does not influence investment interest in the Bibit. While simultaneously the brand ambassador, ease of use and trust variables influence investment interest in the Bibit. of the three independent variables, the variable with the greatest influence on investment interest is the ease of use variable which is indicated by the magnitude of the regression coefficient value of 0.369 or equal to 36.9%.
Co-Authors Adam, Gifari Afriyeni, Lince Andrianie, Ayu Ari Kharisma Hadmar, Andi Asnur Pranata Muhibah Herawati, Septi Pratama, Zudya Arswl Saktiendi, Evan Windy Atmawardani Rachman Yenny, Lince Afri