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Nimas Siwi Maharshy; Mulyanto Nugroho

Jurnal Kendali Akuntansi 2024 International Forum of Researchers and Lecturers

The purpose of this study was to examine the influence of transparency, accountability, and public trust in the management of village funds on village progress, especially in Kemiri Village, Sidoarjo District. The population studied in this study was Kemiri Village, and the research methodology used was descriptive quantitative sampling with a sample size of 100 respondents. Researchers used SPSS 22 (Statistical Product and Service Solution), which includes determination test (R2), t test, f test, and multiple regression analysis test. The research findings show that although the public trust variable has little effect on village progress, the transparency and accountability variables have a positive and significant effect on the progress of Kemiri village.

Paramita Nidan Paramesti; Mulyanto Nugroho

Jurnal Kendali Akuntansi 2024 International Forum of Researchers and Lecturers

This study aims to see how the difference in financial performance between state-owned banks and national private banks through analysis from 2019 to 2022, using the RGEC approach to measure the level of bank health and the Zmijewski model to measure financial distress. With descriptive and comparative research types, as well as a quantitative approach, secondary data from four state-owned banks (Mandiri, BRI, BNI, BTN) and four private banks (BCA, CIMB, Danamon, Permata) were used. The analysis shows that private banks and state-owned banks do not have significantly different health levels in terms of risk profile (LDR and NPL), GCG, and earnings (NIM, ROA, BOPO). However, there are differences in the capital aspect (CAR). Overall, based on the Zmijewski X-score method, between private banks and state-owned banks do not have significantly different financial distress conditions. In conclusion, from 2019 to 2022, both state-owned banks and private banks show healthy financial conditions. Even though there are differences in the capital aspect, the overall health of state-owned banks is not significantly different from private banks.

Kintan Amelia Kuntjoro

Jurnal Akuntan Publik 2024 International Forum of Researchers and Lecturers

The objective of this study is to assess the internal control system utilized in the employee payroll process at PT. AIOLA INDONESIA, examine the procedures employed throughout the employee payroll process, and identify any vulnerabilities in the implemented procedures. This study employs qualitative methodologies to gather data through the means of observations, interviews, and documentation. The findings of this study indicate that the internal control system implemented for the payroll process has successfully met the requirements for segregating functional tasks, authorizing transactions, promoting healthy habits, and ensuring the employment of high-quality personnel. Employees and management can effectively implement the internal control system.

Faradina Aprilia Putri; Maulidah Narastri

Jurnal Akuntan Publik 2024 International Forum of Researchers and Lecturers

Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) are prepared to meet the financial reporting needs of micro, small and medium entities. This research is intended to find out how the implementation of accounting based on SAK EMKM on the financial reports of Micro, Small and Medium Enterprises in the City of Surabaya. This study uses a qualitative descriptive research method. Collection is obtained by using interviews and documentation. The conclusion from this study is that informants have not fully used SAK EMKM in their financial reports and there are names that are not appropriate, such as business profit/loss performance, balance sheets, routine expenses and items that are not in accordance with SAK EMKM provisions. This is due to the low sense of interest in preparing financial reports and the lack of counseling about SAK EMKM for MSMEs.

Nur Layli Fatikhatun Nissa; Wahyu Eko Pujianto

Jurnal Manajemen Riset Inovasi 2024 Pusat Riset dan Inovasi Nasional

This research aims to determine the relationship between adaptive leadership, work ethic and employee work productivity with psychological capital as a mediating variable. The method used in this research is a quantitative method. Data collection was carried out by random sampling by distributing questionnaires to PT employees. Japfa Comfeed Indonesia, Tbk which is then processed using SmartPLS. The natural population of this research are employees who work at PT. Japfa Comfeed Indonesia, Tbk with a sample size of 50 people.

Wardatun Jaelani; Nining Sar’iyyah; Adi Neneng Abdullah; Vinsensius Mbabho

Jurnal Hasil Kegiatan Bersama Masyarakat 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this activity is to improving environmental literacy in elementary schools. Environmental science literacy is a combination of science concepts and the development of positive attitudes towards nature. This activity was carried out at SDI Watujara, involving students in grades IV, V, V. The method used in this service activity is in the form of situation analysis, socialization approach, problem identification, determining work objectives, implementing activities and evaluating the results of activities. The results of the activity showed an increase in the understanding of SDI Watujara students regarding the conceptions related to the theme of environmental love. The results of this service provide a basis for implementing similar programs in other schools and show the potential of PKM programs in facilitating the development of science literacy and environmental awareness among students. The conclusion of this research is expected to motivate relevant parties to integrate science literacy programs on environmental love at the elementary level to achieve a broader positive impact.

Muchayatin Muchayatin; Camelius Isodorus Ikut; Rr. Suprantiningrum; Dian Evianika Rusati

Jurnal Hasil Kegiatan Bersama Masyarakat 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In the era of globalization and technological advancement, the role of (MSMEs) in the economy is becoming increasingly important. However, the problem of the inability of MSMEs to make financial statements and fulfill their tax obligations results in difficulties accessing capital, where MSMEs cannot meet the requirements in obtaining capital through banks or other financial institutions. This community service aims to provide literacy to individual taxpayers of MSMEs who have not carried out their tax obligations correctly, especially related to changes from PP 23 of 2018 to the Law on Harmonization of Tax Regulations (HPP) of 2020. The methods used are counseling and socialization regarding aspects of taxation and financial reporting to MSMEs. The results obtained in the discussion showed that the limit of non-taxable gross circulation is Rp. 500,000,000 following the Law on Harmonization of Tax Regulations (HPP) of 2020.

Febi Ardhani; Rayhan Gunaningrat; R. Taufiq Nur Muftiyanto

Jurnal Manajemen Riset Inovasi 2024 Pusat Riset dan Inovasi Nasional

The background to this research is that the author wants to know whether people have an interest in investing or not, especially in the Ajaib application. Apart from that, it aims to determine the influence of brand ambassador, brand awareness and brand image on people's interest in investing in Ajaib. The research method used is quantitative, with probability sampling as data collection. The number of respondents was 100 and data analysis used SPSS software. With the research results, brand ambassadors have no influence on investment interest, brand awareness has no influence on investment interest, and brand image has an influence on investment interest.

Khoirun Nisak Shabira; Nurhadi Nurhadi

Jurnal Ekonomi dan Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to find out what the bank cash payment procedures and cash flow are in PG. Lestari PT. Nusantara Sugar Synergy. The research method used in this journal uses data collection techniques in the form of observation, interviews and documentation. The results of this research show that having bank cash payment procedures and cash flow can make it easier for a company to record financial reports sequentially and in detail. Having procedures makes it easier to make payments accurately, consistently and relevantly. The conclusion of this research is that the existence of bank cash payment procedures and cash flow is very important in a company because you can know the order of payments in the company so that you cannot make payments at will.

Gian Alfreda Wirawan; Yanda Bara Kusuma

Jurnal Ekonomi dan Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The growth of the capital market in Indonesia is currently of great interest to the public. Being an investor in the capital market provides benefits, but each investment instrument certainly has its own risks. This research aims to provide information to potential investors at PT Harum Energy (HRUM) using fundamental analysis and technical analysis with data obtained through online websites that provide information regarding company financial reports and candle chart patterns or price history of a company. Provide views to determine which issuer to choose. Fundamental analysis by looking at the value of Earning per Share (EPS), Price Earning Ration (PER), Debt Equity Ration (DER). Then technical analysis using the theory of Patern Chart Patterns, golden crosses, Relative Strength Index (RSI). The results of this research provide results that can later be considered when choosing PT Harum Energy shares as an investment option.

Muhammad Jiyad Naufal; Stefanus Surbakti; Rahulsep Lukas Tampubolon; Robin Silalahi; Wiwin Zakiah

Jurnal Ekonomi dan Pembangunan Indonesia 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Poverty is a serious challenge that involves various aspects of human life. Poverty is often a major obstacle to sustainable development and equitable distribution of wealth.   This study aims to investigate and analyze the impact of education and access to finance on poverty reduction. The research method utilizes a desk study analysis, also involving secondary data analysis from various sources, including government data and related studies. With this approach, it is expected that this research can provide a comprehensive picture of the impact of education and access to finance on poverty reduction. The result of the research is that this study confirms the importance of strategic integration between education and financial access in poverty reduction efforts.

Dendy Bagaskara; Frando Christo Wulur; Ahya Nurdin; Wulan Auliyani; Nurhaeni Sikki

Jurnal Manajemen Riset Inovasi 2024 Pusat Riset dan Inovasi Nasional

This study aims to examine the effect of competence and work environment on performance mediated by job satisfaction. The approach used in this research is a quantitative approach. The sample used in this study were employees of the Babulu Public Health Center, Penajam Paser Utara Regency, East Kalimantan, totaling 67 employees. The research data was obtained from the results of filling out the questionnaire and analyzed using the SEM PLS analysis technique with the help of the SmartPLS program. The results of this study indicate that competence and work environment have a significant effect on performance either directly or mediated by job satisfaction. High employee competence and supported by a good work environment will increase employee job satisfaction which will further improve their performance.

Wardani, Savira Kusuma; Witjaksono Eko Hartoto

Jurnal Manajemen dan Ekonomi Bisnis 2024 Pusat Riset dan Inovasi Nasional

Penelitian ini bertujuan guna mengetahui pengaruh kualitas website, variasi produk, dan persepsi harga terhadap minat beli konsumen pada pengguna marketplace Bukalapak di Kabupaten Demak. Dalam penelitian ini populasi yang dipilih adalah pengguna atau pelanggan marketplace Bukalapak di Kabupaten Demak. Sampel diambil menggunakan teknik purposive sampling. Penelitian ini mengunakan metode kuantitatif dengan teknik analisis datanya mengunakan analisis regresi linier berganda dimana datanya diolah melalui SPSS versi 25. Jumlah responden dalam penelitian ini sebanyak 96 responden. Hasil dari penelitian ini menjelaskan bahwa kualitas website memiliki pengaruh yang positif dan signifikan terhadap minat beli konsumen. Variasi produk mempunyai pengaruh positif dan signifikan terhadap minat beli konsumen. Serta persepsi harga memiliki pengaruh positif dan signifikan terhadap minat beli konsumen.

Sri Astuti Eka Putri; Alfi Rahmi; Nopita Sari

Jurnal Riset Rumpun Ilmu Pendidikan 2024 Lembaga Pengembangan Kinerja Dosen

The problem with this research is that there are some students who have not been able to understand themselves positively, where these students have not been able to recognize their potential and weaknesses and have not been able to accept their physical and psychologiocal conditions well. The aim of this research is to describe the development of students’ positive self understanding and the role of guidance and caunseling teachers in developing students’ positive self understanding. The research method used is descriptive qualitative, which is a research method that describes phenomena or events that have occurred either in the present or the past. Data collection techniques used are interviews, observations and documentation. The frist informant on the study was teacher BK and supporting informant of the study was SMK student N 1 Guguk.  The results of  research continuously lead to students developing positive self understanding for themselves and the development of positive self understanding in students can develop well if the students is able to apply good self understanding to himself. The role of guidance and causeling teachers in developing positive self understanding instudents is by providing guidance, guidance and causeling services on the topic of self understanding as well as providing motivation or support to students in achieving positive self understanding in thenselves. So it can be concluded that the importance the guidance and counseling services provided by guidance and causeling teachers to students in developing positive self understanding, these services are preapared based on the assessments given to students.

Muhamad Ory Adrianto; Sugianto Sugianto

Jurnal Akuntan Publik 2024 International Forum of Researchers and Lecturers

Return is one of the aspects that motivates investors to engage and is also a reward for the investor's courage in bearing the risks of the investment they make. The aim of this research is to determine the effect of Return on Equity, Current Ratio, price earnings ratio, Debt to Equity Ratio and total assets turnover on stock returns in companies included in the LQ-45 index on the Indonesia Stock Exchange in the period 2016-2021. The population in this research are companies on the Indonesian Stock Exchange in the 2016-2021 period. The sampling technique in this research used purposive sampling. Empirical findings prove that NPL ratio factors affect firm value, while other factors namely; Company growth (FG), CAR, Loans (LDR), BOPO, DPK Growth (DG) and profitability partially do not affect the value of the company (Tobin's Q), but affect the value of the company (Tobin's Q) together.

Firdausii Khoirunnisa; Yanda Bara Kusuma

Jurnal Akuntan Publik 2024 International Forum of Researchers and Lecturers

This research explores the evaluation of financial performance in banking companies through financial ratio analysis and case studies. Analyzing three banks – BNI, BRI, and Bank Mandiri – reveals variations in stock prices, financial efficiency, and net profit performance. The conclusion is that BNI's stock is undervalued, BRI's is overvalued, and Bank Mandiri's situation is mixed. Although debt ratios are safe, both ROA and ROE fall below standards. However, operational efficiency is reflected in a healthy NPM. This study provides in-depth insights into the complexity of banking companies' performance.

Manuel Vivien Ricardo Tampubolon; Yanda Bara Kusuma

Jurnal Akuntan Publik 2024 International Forum of Researchers and Lecturers

This literature study aims to introduce the main fundamental analysis and stock valuation methods that daily equity traders apply in choosing stocks for their active equity portfolios. Daily equities traders rely mostly on technical charts and other tools to identify patterns that can suggest potential activity without assessing a stock’s intrinsic value for trading decisions. Chart analysis is designed to find trades with high probability outcomes by establishing precise price targets. The goal of this technical paper is to emphasize the significance of fundamental analysis in the investment choices of daily traders. Fundamental analysis is based on the careful comparisons of a stock’s intrinsic value to the current market price. If the stock’s intrinsic value is higher than the market price, it is reasonable for a fundamental investor/trader to purchase the stock. This paper endorses the idea that using both investment techniques would result in more successful investing decisions for equities traders.

Azmi Al Bahij; Devi Safitri; Esti Nur Alfadilla; Mechi Karima Kasipahu; Muhammad Nur Rizal +2 more

Student Scientific Creativity Journal 2024 Pusat Riset dan Inovasi Nasional

Literacy is a complex skill possessed by an individual to utilize potential and abilities in processing and understanding information through activities such as reading, writing, speaking, calculating, and problem-solving. With literacy skills, one can apply their knowledge and experiences as references for the future. As responsible citizens, the skills of cultural and citizenship literacy become crucial aspects that must be mastered by elementary school students. This is considering the students' character in discerning and selecting the noble cultural values of the nation as a basis for their attitudes, actions, and behaviors amidst the diversity of society, nation, and state. This research was conducted at SD Lab School FIP UMJ using the SWOT analysis method. The research results indicate that cultural and citizenship literacy has been implemented at SD Lab School FIP UMJ and plays a significant role in enhancing the cultural and citizenship values of students.

Nurhayati Nurhayati; Eva Oktavidiati; Lussyefrida Yanti

Jurnal Hasil Kegiatan Bersama Masyarakat 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The risk of falling is an incident reported by the sufferer or family who saw the incident, which resulted in a person suddenly falling down, sitting on the floor or a lower place with or without loss of consciousness or injury. Based on an initial survey at the Posyandu Lansia Akbar (Elderly Center) in the working area of ​​the Puskesmas Jembatan Kecil (Community Health Center), it was found that some health problems which are still often experienced by the elderly are degenerative diseases such as hypertension, diabetes mellitus, and perceptual and sensory disorders that leads in decreasing balance, muscle strength and flexibility. These problems put elderly at high risk of falls. To reduce the risk of falls in the elderly, it is necessary to provide preventive, curative and collaborative health services in the form of health education and assistance with balance exercises. So the Community Service Team provides health education on preventing the risk of falls in the elderly.

Resya Dwi Marselina; Intan Dinilah; Meira Purnama Rizki; Sarah Khoirunnisa; Siskia Nur Aini Putri

Jurnal Manajemen Riset Inovasi 2024 Pusat Riset dan Inovasi Nasional

This article or paper aims to determine “the use of social media as a tool for building business networks in the dropship business”. The problem focuses on the use of social media in building business networks. The data collected was obtained based on qualitative observation and analysis, namely interviews with sources directly. This study concludes that the use of social media platforms, especially facebook, can be a means for Mumu Hijab to build a business network, this is proven by the spread of resellers reaching 40 people. Not only that, in building a business network, Mumu Hijab is also active in utilizing WhatsApp, where WhatsApp is a good communication medium for building business networks with Mumu Hijab resellers and also with consumers.