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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Ikonomika : Jurnal Ekonomi dan Bisnis Islam International Business and Accounting Research Journal Journal of Business and Behavioural Entrepreneurship EQIEN - JURNAL EKONOMI DAN BISNIS JRA: Jurnal Riset Akuntansi JIKA: Jurnal Ilmu Keuangan dan Perbankan Majalah Ilmiah UNIKOM Jurnal Agregasi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Indonesian Journal of Economics, Social, and Humanities Journal of Information System, Applied, Management, Accounting and Research Jurnal Pendidikan @is The Best [Accounting Information System & Information Technology Business Enterprise] Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah Manajemen Kesatuan Responsive: Jurnal Pemikiran dan Penelitian Administrasi, Sosial, Humaniora dan Kebijakan Publik Jurnal Akuntansi Indonesian Community Service and Empowerment Journal (IComSE) International Journal Of Science, Technology & Management (IJSTM) Community Empowerment JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Journal of Economics, Management, Business And Accounting (JEMBA) Healthy Journal International Journal of Management Science and Information Technology (IJMSIT) Study & Accounting Research International Business and Accounting Research Journal Jurnal Pengabdian Tri Bhakti Society Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
Sri Dewi Anggadini
Universitas Komputer Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Transportation

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KUALITAS INFORMASI AKUNTANSI : PERLUNYA PENGETAHUAN DAN KUALITAS SISTEM Sri Dewi Anggadini; Ari Bramasto; Rafa Nafisah
JURNAL AKUNTANSI Vol 10, No 2 (2021): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v10i2.362

Abstract

Laporan keuangan dikatakan berkualitas karena dipengaruhi oleh banyak faktor termasuk pengetahuan akuntansi dan kualitas sistem informasi akuntansi. Penelitian ini bertujuan untuk mengetahui seberapa besar  pengetahuan akuntansi dan kualitas sistem informasi akuntansi menimbulkan dampak terhadap kualitas laporan keuangan di UMKM  Alas Kaki Cimahi. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif. Teknik pengumpulan data  yang digunakan adalah kuesioner (angket) yang dikirimkan kepada responden yaitu  pemilik, manajer, dan bagian keuangan melalui pemilihan sampel jenuh yang artinya seluruh jumlah populasi dijadikan sampel.  Metode analisis data yang digunakan untuk menggambarkan tanggapan responden dengan melihat persentase skor aktual terhadap skor ideal. Hasil dari penelitian ini menunjukan bahwa pengetahuan akuntansi pada UMKM  Alas Kaki Cimahi dapat dikatakan cukup baik, namun masih terdapat kelemahan dalam indikator komunikasi. Kualitas sistem informasi akuntansi pada UMKM  Alas Kaki Cimahi dapat dikatakan cukup baik, namun masih terdapat kelemahan dalam indikator efisien. Selanjutnya kualitas laporan keuangan pada UMKM  Alas Kaki Cimahi dapat dikatakan cukup baik, namun masih terdapat kelemahan dalam masih terdapat kelemahan dalam indikator dapat dipahami. Dapat disimpulkan bahwa pengetahuan akuntansi dan kualitas sistem informasi akuntansi berdampak pada kualitas informasi akuntansi. Penelitian ini memiliki implikasi manajerial berupa peningkatan pengetahuan mengenai unsur-unsur yang mempengaruhi kualitas informasi akuntansi yang dapat dijadikan dasar dalam pengambilan keputusan.
ANALISIS PENGHINDARAN PAJAK YANG DIPENGARUHI TINGKAT PROFITABILITAS Sri Damayanti; Sri Dewi Anggadini; Ari Bramasto
JURNAL AKUNTANSI Vol 9, No 2 (2020): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v9i2.107

Abstract

This research is conducted to determine the influence of Profitability on Tax Avoidance in Coal Mining Companies Listed on The Indonesia Stock Exchange Period 2013-2017. The problem in the coal mining company is the existence of companies that have increased profitability but were followed by increased tax avoidance. The research method used is descriptive and verification analysis with a quantitative approach. The population in this study is 24 Coal Mining Companies Listed on The Indonesia Stock Exchange Period 2013-2017. Samples of research were taken using the purposive sampling method to obtain 14 coal mining companies with 70 financial statements in the period of 2013-2017. The analysis method used is multiple linear regression analysis. The result of this study showed that the profitability variables measured using Return on Asset (ROA) has negative and significant effect on Tax Avoidance which measured using Effective Tax Rate (ETR).
MEWUJUDKAN TERTIB PENGELOLAAN KEUANGAN MELALUI IMPLEMENTASI AKUNTANSI DASAR PADA RUKUN WARGA 06 DI KOTA BANDUNG Sri Dewi Anggadini; Fina Afrilia Elmanda
Indonesian Community Service and Empowerment Journal (IComSE) Vol 3 No 2 (2022): Indonesian Community Service and Empowerment Journal (IComSE)
Publisher : Divisi Pengabdian dan Pemberdayaan Masyarakat (DP2M) UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/icomse.v3i2.7176

Abstract

The application of accounting to Hamlet is financial management and decision making and long-term planning as a control tool in the Hamlet environment to avoid expenses outside of Hamlet's planning, even to know the obligations to other parties. On the other hand, there are still findings that Hamlet has not carried out optimal financial management. This activity has the objectives of: 1). Sharing knowledge and working together in helping to optimize financial management; 2). Motivate ability and competence in financial management related to the ability to prepare financial statements; 3). Utilization of information systems so that management is not dominated by manual recording hopes that obstacles can be minimized, especially Microsoft Excel software applications. In its implementation, the method used in the form of training on Hamlet's financial management accompanied by giving examples of how to plan the financial expenditures of an institution, in this case, is Hamlet, how to record the institution's finances, the implementation of the institution's financial management and the assessment/supervision of the institution's finances. Furthermore, training in empowering Hamlet administrators by providing financial management tutorials through the introduction of basic accounting. Related to Hamlet's problems, solutions are needed to increase knowledge of implementing financial management in Hamlet 06 Antapani Wetan Village. They provide knowledge by socializing the concept of financial management and financial reporting by conducting discussion sessions with Hamlet 06 administrators related to the pattern of financial use obtained from government revenues and dues and non-governmental organizations.
Efforts to improve information system-based residents administration services Leonardi Paris Hasugian; Aldi Hamzah Anugrah; Poni Sukaesih Kurniati; Edo Rahmat Hidayat; Sri Dewi Anggadini; Finna Afrilia Elmanda; Selvia Lorena Br Ginting; Yogie Rinaldy Ginting
Community Empowerment Vol 8 No 10 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.9823

Abstract

The aim of community service at Rukun Warga 06, Antapani Wetan Subdistrict, Bandung City is to provide information system facilities to enhance the efficiency of activities related to managing residents administration. This administration involves the issuance of certificates for various purposes, ensuring transparency in residents' contributions, and providing a platform for reporting community problems or aspirations. The method employed in this service begins with problem identification, analysis to prioritize urgent needs, system development, and outreach to gather feedback from users for evaluation. The result is improved efficiency in residents administration management, enhanced transparency in contributions, and simplified reporting of problems or aspirations.
Penguatan Perencanaan Keuangan Keluarga pada Pengusaha Kuliner Kawasan Gasibu Mini Antapani Kulon Kota Bandung Bramasto, Ari; Oktavian, Rizky Ferari; Anggadini, Sri Dewi
Jurnal Pengabdian Tri Bhakti Vol 6 No 1 (2024): Jurnal Pengabdian Tri Bhakti
Publisher : Lembaga Pengabdian kepada Masyarakat Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jptb.v6i1.2269

Abstract

Abstract Culinary entrepreneurs in the Gasibu Mini, Bandung, don't have much knowledge about family financial management, don't know much about capital investment, and need insight into capital investment. The fact of life is limited not only today, but it is necessary to think about the future too. Hope for the future will improve, many things in life need to be planned as well as possible, this is also the case with family financial planning. Financial planning for culinary entrepreneurs in Gasmin area does not need to be too complicated. Financial planning is carried out by making expenditure and income in detail. It is also necessary to pay attention to the regularity and neatness of recording so that the family's financial condition can be measured and is able to show whether the family's financial condition is healthy or whether they are experiencing problems. Financial planning is used as a strategy for separating family capital and business capital as an effort to increase efficiency. The aim of PkM activities is to ensure that families of culinary entrepreneurs have clear steps in mapping out financial planning for the future. The implementation method in solving problems is through socializing the importance and use of family financial planning, assistance in using capital investment and other alternatives, continuous assistance for 3 months which in the end can set aside 30% of total income for a better future. Mandatory outputs include publications through journals and news as well as online videos
IMPLEMENTASI PEMBELAJARAN PROJECT BASED LEARNING (PBL) DALAM UPAYA MENINGKATKAN PEMAHAMAN DAN PENGETAHUAN AKUNTANSI Anggadini, Sri Dewi; Damayanti, Sari; Suryanagara, Gagan; Sukmawati, Ira; Fahrana, Egi; Fitriyanti, Dini
Jurnal Riset Akuntansi Vol 15 No 2 (2023): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v15i2.9510

Abstract

The research objective was to determine the magnitude of the influence of Project Based Learning (PBL) learning in accounting practicum courses in an effort to increase accounting understanding and knowledge. Learning in tertiary institutions is an interaction between lecturers and students which is supported by various elements such as objectives, subject matter, infrastructure, learning environment, learning methods, and evaluation. All of these elements greatly affect the success of the teaching and learning process. One of the important subjects is the Accounting Practicum, where the use of the right learning model will greatly affect the success of the learning process. Conventional methods that only focus on material from lecturers to students are now considered less effective. More active learning methods are needed, one of which is the Project Based Learning method. The higher education curriculum in Indonesia should be directed at Case Project Based Learning, where students learn through case analysis and problem-solving. This will acquire skills as a reliable project-solver and better prepare them to enter the world of work. The population in this study were active students in the Accounting study program. The data analysis technique used is a descriptive analysis of the Likert scale. Approaches that help in learning accounting practices Most respondents agreed that PBL helps them in learning accounting practices, and no respondents considered this program less useful.
THE CONDITION OF RECEIVABLES TURNOVER AND FIRM SIZE ON PROFITABILITY (ROA) Anggadini, Sri Dewi
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 7 No. 2: Juni 2018
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (412.074 KB) | DOI: 10.34010/jika.v7i2.1910

Abstract

Profitability (ROA) is the company's ability to earn a profit or advantage. The purpose of this research was to test and analyze the effect of the rotation and the size of the company's receivables against the profitability (ROA). The research method used is descriptive method quantitative approach with verifikatif. This research uses a 13 company as its population and 10 companies that serve as samples on the automotive sector sub manufacturing companies listed on the Indonesia stock exchange period 2011-2015, with purposive sampling technique While using the methods of analysis used in this study was multiple linear regression on the significance level of 5%. The program used in analyzing data using Statistical for Social Sciences (SPSS) ver. 16.0. Research is shows that partially turnaround receivable and the size of the company has influence significantly to profitability (ROA). With the huge influence of each are medium and low. Keyword: Receivable turnover, Firm size, Profitability (ROA)
PENDAMPINGAN PENGELOLAAN KEUANGAN SESUAI ISAK 35 DI PANTI ASUHAN AL AMIN BANDUNG Anggadini, Sri Dewi; Astiani, Elva Anggita; Fahrana, Egi; Damayanti, Sari; Suryanagara, Gagan
Indonesian Community Service and Empowerment Journal (IComSE) Vol. 4 No. 2 (2023): Indonesian Community Service and Empowerment Journal (IComSE)
Publisher : Divisi Pengabdian dan Pemberdayaan Masyarakat (DP2M) UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/icomse.v4i2.9526

Abstract

Pemanfaatan praktik akuntansi di Panti Asuhan Al-Amin bertujuan untuk mengelola keuangan, pengambilan keputusan, dan perencanaan jangka panjang guna menciptakan kontrol yang efektif di dalam panti asuhan. Hal ini membantu dalam meminimalkan pengeluaran dan mengidentifikasi kewajiban terhadap pihak eksternal. Namun, temuan kegiatan pengabdian pada masyarakat ini menunjukkan bahwa praktik pengelolaan keuangan di Panti Asuhan Al-Amin belum optimal, sehingga kondisi inilah yang menjadi pertimbangan memilih Panti Asuhan Al-Amin menjadi mitra. Tujuan dari upaya ini meliputi hal-hal berikut: 1. Menyusun Laporan Aktivitas di Panti Asuhan. 2. Merancang Laporan Posisi Keuangan untuk memastikan total aset, kewajiban, dan aset bersih Panti Asuhan. 3. Mengembangkan Laporan Arus Kas untuk menganalisis arus masuk dan keluar transaksi kas yang terjadi selama periode tertentu di panti asuhan. Untuk melaksanakan tugas ini, metode pelatihan digunakan dengan fokus pada pelaporan keuangan di Panti Asuhan. Kegiatan yang dilakukan menggunakan contoh-contoh ilustratif perencanaan pengeluaran keuangan untuk lembaga, praktik pencatatan keuangan, dan implementasi evaluasi atau pengawasan keuangan lembaga. Selain itu, pelatihan pemberdayaan juga diberikan kepada manajemen Panti Asuhan Al-Amin, meliputi tutorial tentang manajemen keuangan, termasuk pengenalan terhadap prinsip-prinsip dasar akuntansi sesuai ISAK 35. Terdapat tantangan di Panti Asuhan Al-Amin yang memerlukan solusi untuk meningkatkan pengetahuan dalam implementasi manajemen keuangan. Pendekatan strategis untuk meningkatkan pengetahuan ini adalah dengan menyebarkan informasi terkait manajemen keuangan dan pelaporan keuangan melalui diskusi dan sesi interaktif yang melibatkan manajemen Panti Asuhan Al-Amin..Berdasarkan evaluasi, bahwa kegiatan pengabdian pada masyarakat ini memberikan manfaat berupa pencatatan laporan keuangan yang sebelumnya bersifat sederhana dan tidak berdasarkan aturan, namun setelah diberikan pendampingan, pencatatan laporan keuangan berpedoman pada aturan ISAK 35
Pengaruh Analisis Harga Saham terhadap Arus Kas, Pertumbuhan Penjualan, dan Laba Bersih terhadap Kinerja Perusahaan: Studi Survei Pada Perusahaan Pertambangan Batubara yang Terdaftar di Bursa Efek Indonesia: The Impact of Stock Price Analysis on Cash Flow, Sales Growth and Net Income on a Company’s Performance: A Survey Study on Coal Mining Companies Listed on Indonesia’s Stock Exchange Dean Subhan Saleh; Asep Saepudin; Surtikanti Surtikanti; Sri Dewi Anggadini
Society Vol 10 No 2 (2022): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v10i2.477

Abstract

This study focuses on cash flow, sales growth and net income as the main aspects investigated to determine how the three aspects impact stock prices within the studied companies. Based on this point, this paper sought to determine the impact of cash flow, sales growth, and net profit on stock prices in the Coal Mining Companies listed on Indonesia’s Stock Exchange from 2012 to 2017. The study used an analytical method, applying a descriptive analysis approach to verify the results. The population in this study were five coal mining companies listed on the Indonesian Stock Exchange from a list of those considered real coal mining companies. The data considered was for six years, ranging from 2012 to 2017. The sample used was purposive sampling, considering certain criteria required to establish an appropriate sample for the study. The authors later used the analytical method of multiple linear regression for data analysis. The results of hypothesis testing in this study indicate that: changes in cash flow have a significant positive effect on stock prices, changes in sales growth have a significant positive influence on stock prices, and changes in net income have a significant positive effect on the stock price in the coal mining companies listed on the Indonesian Stock Exchange.
PENINGKATAN PROFITABILITAS UKM: SEBUAH PERSPEKTIF ANALISIS EKOSISTEM BISNIS Sya'roni, Deden Abdul Wahab; Anggadini, Sri Dewi; Yunanto, Rio; Soegoto, Dedi Sulistiyo; Fahrana, Egi; Rosyad, Achmad
Jurnal Riset Akuntansi Vol. 16 No. 2 (2024): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v16i2.12492

Abstract

This study aims to determine the influence of the business ecosystem on the improvement of profitability of Small and Medium Enterprises (SMEs) as a form of business success. The method used is descriptive and verificative with several approaches. The unit of analysis in this study is small businesses, with the unit of observation being business owners. Data processing method utilizes Structural Equation Modeling (SEM), and the data used is primary data. The results indicate the presence of a business ecosystem's influence on the increase in profitability, which impacts business success. The research findings demonstrate that a good business ecosystem can affect the enhancement of profitability. This study is expected to be valid for business practitioners and stakeholders in making decisions to achieve long-term business success.
Co-Authors Adeh Ratna Komala Affan Neskisyah Ramadhan Agus Nursikuwagus Aldi Hamzah Anugrah Anto Purwanto Ari Bramasto Asep Saepudin Astiani, Elva Anggita Ayi Yunus Rusyana Dadang Munandar Dean Subhan Saleh Deden Abdul Wahab Sya'roni Dedeng Abdul Gani Amruloh Deni Permana, Deni Dhaniawaty, Rani Puspita Dita Juliana Edo Rahmat Hidayat Egi Fahrana Egi Fahrana Ekawardhani, Yully Ambarsih Faez M. Hassan Fahrana, Egi Fina Afrilia Elmanda Finna Afrilia Elmanda Fitri Annisa Rachmah Fitriyanti, Dini Ginting, Yogie Rinaldy Gojali, Dudang Grima, Simon Hasan Bisri Hassan, Faez M. Herry Saputra Hikmawati Rahim Iman Sidik Nusannas Junniyawati, Erika Leonardi Paris Hasugian Lilis Puspitawati Lilis Puspitawati Mega Silvia Mustofa Hasan Najib, Moh. Natasha Puspa Dewi Nawawi, Muhamad Neneng Nur Azizah Nurrohman Okta Milenisa Putri Zosanti Oktavian, Rizky Ferari Poni Sukaesih Kurniati Pratidhina, Puti Harissa PURFINI, APRIANI PUTI Qurni, Gistnie Zainul Raeni Dwi Santy Rafa Nafisah Ridwan, Ahmad Hasan Rini Herdiani Rio Yunanto Rizki Zulfikar Rosyad, Achmad Sadikin, Taufik Sari Damayanti Sari Damayanti Sari Damayanti Sari Damayanti Sari Damayanti Sari Damayanti, Sari Selly Rahmawati Selvia Lorena Br Ginting Sharifah Norzehan Syed Yusuf Sidik, Rangga Simon Grima Siti Kurnia Rahayu Siti Kurnia Rahayu Soegoto, Dedi Sulistiyo Sri Damayanti Sukmawati, Ira Sultan Miftahul Sulton Aulia Surtikanti Surtikanti Surtikanti Surtikanti Surtikanti Surtikanti Surtikanti Surtikanti Surtikanti Surtikanti Surtikanti Suryadi, Yerdaniati Putri Suryana, Nanang Suryanagara, Gagan Syahrul Mauluddin Tarsiah, Eva Tatik Rohmawati Tenri Haeriyah Umi Kulsum Umi Narimawati Ummi Goidah Mutmainah Uswatun Hasanah Vira Mutiara Subekti Wahab, Deden A Wati Aris Astuti Wati Aris Astuti Wulandari Dianti Putri Wulansari, Lupi Yadi Mulyadi Rohman Yashinta Arizona Yoki Oktorian Sukardi YULIANTO, HERY DWI