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All Journal Buletin Penelitian Sosek JURNAL ECONOMIC RESOURCE BISEI: Jurnal Bisnis dan Ekonomi Islam
Agustina, Rachma
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Environmental Science Social Sciences Veterinary

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PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, DAN RETURN ON EQUITY TERHADAP HARGA SAHAM PERUSAHAAN SUB SEKTOR PERKEBUNAN KELAPA SAWIT YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017 ; Agustina, Rachma
Bisei : Jurnal Bisnis dan Ekonomi Islam Vol 3 No 2 (2018): Desember
Publisher : Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

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Student Literacy Level in Accounting Fields and Types of Accountant Profession Agustina, Rachma; Ardiana, Meta; Pertiwi, Dwi Ari
JURNAL ECONOMIC RESOURCE Vol 4 No 1 (2021): September
Publisher : Pusat Penerbitan Dan Publikasi Ilmiah Fakultas Ekonomi & Bisnis UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jer.v4i1.892

Abstract

This study aims to explore as well as provide provisions for students who are currently studying at SMK majoring in accounting about the specifics of accounting, types of accountant profession and interest in continuing career education in accounting. The study used a quantitative descriptive method with SPSS frequency distribution, the respondents were all students of the 12th grade Accounting Department at SMK Palapa Ngoro totaling 40 people. The results showed that students' literacy levels were still low for knowledge of accounting fields. For the type of accountant profession, it also shows that student literacy is still low, interest in continuing education to a higher level is still low, interest in the accountant profession is quite high but is limited to the financial recorder profession.
The Influencing Factors of Financial Satisfaction by Moderating Financial Literacy Agustina, Rachma; Laili, Choirun Nisful; Pertiwi, Dwi Ari
JURNAL ECONOMIC RESOURCE Vol 4 No 2 (2022): March
Publisher : Pusat Penerbitan Dan Publikasi Ilmiah Fakultas Ekonomi & Bisnis UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jer.v4i2.988

Abstract

One of the areas most affected by this pandemic is the financial sector, starting from finance in the macro (world) scope to the most micro (family) sphere. The family finance sector is the basic support for the country's economic progress. Micro-scale financial policies are primarily aimed at underprivileged families in the form of direct cash assistance. This study aims to determine the effect of financial distress, domestic debt on financial satisfaction with financial literacy as a moderator. This research was carried out on lecturers and education staff at Hasyim Asy'ari University Tebuireng Jombang, using quantitative methods. Hypothesis testing using PLS-based SEM, with a research sample of 50 respondents. The results of this study state that 1) Financial distress influences financial satisfaction; 2) Domestic debt is not proven to influence financial satisfaction; 3) Financial literacy influences financial satisfaction; 4) The interaction between domestic debt and financial literacy has no effect on financial distress; 5) The interaction between financial distress and financial literacy has no effect on financial satisfaction.
Depletion of Biological Assets: Treatment and Impact on Financial Statements Ardiana, Meta; Agustina, Rachma
Buletin Penelitian Sosial Ekonomi Pertanian Fakultas Pertanian Universitas Haluoleo Vol 23, No 1 (2021)
Publisher : Department of Agribusiness Halu Oleo University Kendari Southeast Sulawesi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (529.976 KB) | DOI: 10.37149/bpsosek.v23i1.15179

Abstract

This study aims to analyze the treatment of depletion or decrease in the value of biological assets and its impact on financial reports on Wibowo Farm farms in Blitar. Data collection techniques using literature study, observation, interviews, and documentation. I was checking the validity of the data through participation extension, observation persistence, and data triangulation. The result of the study was Wibowo Farm has acknowledged that there is depreciation or depletion of non-productive biological assets based on the productive value of these biological assets, if there is a death, the biological assets have also been recognized as depreciation but have not been presented in detail in the balance sheet financial statements, this is relevant to PSAK 69 which requires a calculation of impairment in the economic value of biological assets. For presentation in the financial statements of biological assets, it is reported in the balance sheet financial statements in detail on the biological assets produced. Wibowo Farm's livestock only recognizes the advantages and disadvantages when ignoring biological assets. This difference, of course, makes financial reports less reliable and relevant
Co-Authors Ardiana, Meta Laili, Choirun Nisful Pertiwi, Dwi Ari