Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Keuangan KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Era Yudistira
Universitas Islam Negeri Jurai Siwo Lampung
Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Evaluasi dan Pengembangan Sistem Akuntansi pada Koperasi Konsumen “KSM” Sehat Sejahtera Kota Metro Era Yudistira; Esty Apridasari; Nur Aini
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 5 No. 4 (2025): Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v5i4.8539

Abstract

The rapid development of Micro Small Medium Enterprises (MSMEs) indicates that they play a significant role in the national economy. One of the growing MSMEs in Metro City is “KSM Sehat Sejahtera” whose operational activities focus on the production and sale of fertilizer to farmers. The current growth in fertilizer sales by KSM is quite good and has even expanded beyond Lampung. However, this development has not been accompanied by the availability of an adequate accounting system because the lack of accounting knowledge and weaknesses in the use of the accounting system. The approach used in this community service activity is Service Learning (SL). Service Learning is a combination of academic materials and community service activities. The output of this activity is the understanding and development of accounting systems in businesses in the production sector, specifically at KSM Sehat Sejahtera, to make a cooperative accounting system design and financial reports. The community service activity is carried out in four stages. The first stage is interviews and observations with the cooperative to obtain information related to the current business profile and condition. The second stage is evaluation and discussion based on the information obtained from the first stage. The third stage is training for KSM regarding accounting systems and financial reporting. Then, the fourth stage is assistance in developing an accounting system at KSM Sehat Sejahtera by creating an accounting system design such as profit and loss report and a financial position report.
Analisis Common Size dan Du Pont untuk Menilai Kinerja Keuangan PT Ciputra Development Tbk Periode 2020-2024 Wita Dwi Handayani; Thoyibatun Nisa; Era Yudistira; Norta Idaman
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7361

Abstract

This study aims to assess the financial performance of PT Ciputra Development Tbk for the 2020–2024 period using Common Size Analysis and the Du Pont System. This study applies quantitative descriptive analysis with secondary data in the form of financial reports published by the Indonesia Stock Exchange. Common Size Analysis is used to examine the structure and composition of financial reports, while the Du Pont System is used to analyze profitability through Net Profit Margin, Total Asset Turnover, and Return on Investment. The results show that the company's asset structure and capital tend to improve, indicated by an increase in the proportion of current assets and equity and a decrease in long-term liabilities. NPM shows quite good performance and is relatively stable above 20%, but TATO is still low, indicating that asset utilization is not optimal. As a result, ROI has decreased by an average of 4.54% and is still below the industry standard. Overall, the company's financial performance is quite stable, but operational efficiency and asset optimization need to be improved to be able to generate a maximum return on investment.
Islamic Corporate Governance dan Manajemen Laba sebagai Faktor Penentu Nilai Perusahaan pada Bank Umum Syariah Periode 2020 -2024 Firda Sarachehan; Era Yudistira; Thoyibatun Nisa; Lella Anita
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7397

Abstract

This study aims to analyze the influence of Islamic Corporate Governance and earnings management as determinants of firm value in Sharia Commercial Banks during the 2020–2024 period. The approach used in this study is quantitative, employing an explanatory research design to analyze the causal relationships among variables. The research data consists of secondary data sourced from the official annual reports of each Sharia Commercial Bank. The sample was selected using purposive sampling, resulting in 13 Sharia Commercial Banks as the units of analysis. The analytical technique applied is panel data regression using the Random Effects Model, processed using EViews 12 software. The results indicate that Islamic Corporate Governance has no significant effect on firm value, while earnings management was found to have a positive and significant effect on firm value. These findings suggest that firm value tends to be more responsive to earnings management practices than to the effectiveness of Islamic Corporate Governance implementation during the study period. Furthermore, these results also indicate that Islamic corporate governance mechanisms have not yet been fully effective in optimally improving market perceptions of corporate performance, whereas companies use earnings management practices to present a seemingly better performance, thereby enhancing market response and investor perceptions of the company’s prospects.
Co-Authors Esty Apridasari Firda Sarachehan Lella Anita Norta Idaman Nur Aini Thoyibatun Nisa Wita Dwi Handayani