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Kadek Wisnu Bhuana
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Pengaruh Net Profit Margin dan EVA terhadap Harga Saham pada Perusahaan Konstruksi yang Terdaftar di BEI Periode 2014-2018 Kadek Wisnu Bhuana
JURNAL ONLINE INSAN AKUNTAN Vol 4 No 2 (2019): Jurnal Online Insan Akuntan (Desember 2019)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (112.649 KB)

Abstract

Abstrak:Penelitian ini bertujuan untuk mengetahui dampak rasio profitabilitas yang diproksikan melalui rasio Net Profit Margin (NPM) dan Economic Value Added (EVA) dalam mempengaruhi harga saham pada perusahaan jasa konstruksi yang terdaftar di Bursa Efek Indonesia tahun 2013 – 2018. Populasi dalam penelitian ini adalah perusahaan jasa konstruksi yang terdaftar di Bursa Efek Indonesia. Sampel yang diambil sebanyak 35 laporan keuangan dengan periode tahun 2013-2018. Penelitian ini bersifat kuantitatif dan diolah menggunakan alat hitung statistik SPSS 24. Hasil dari penelitian ini adalah bahwa NPM berpengaruh signifikan positif terhadap harga saham namun tidak dipengaruhi secara signifikan oleh EVA. Kata kunci:EVA, Harga Saham, NPM Abstract:This research aims to find out the impact of Net Profit Margin (NPM) and Economic Value Added (EVA) as the ratios of probability toward stock price on construction service company stated in Indonesian Stock Exchange in 2013-2018. The population of this research are all construction service company stated in Indonesian Stock Exchange in 2013-2018. There are about 35 sampel of financial statement in period 2013-2018. This is a quantitative research using SPSS 24. As the result, NPM is giving significant positive impact towards stock price, while EVA is not giving significant impact toward stock price. Keywords: EVA,NPM, Stock Price
EDUKASI PENGISIAN e-SPT UNTUK PELAKU UMKM WILAYAH KANWIL DJP JAWA BARAT II Lucia Ari Diyani; Ratna Dewi Kusumawati; Kadek Wisnu Bhuana; Layon Hocben Hutagaol
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 4 No 3 (2021): APTEKMAS Volume 4 Nomor 3 2021
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.344 KB) | DOI: 10.36257/apts.v4i3.3328

Abstract

This community service activity (PkM) aims to provide education and training for MSMEs by providing an understanding of terms, calculations and procedures for reporting income taxation specifically through e-SPT. The partner problems to be solved in this activity is some of UMKM in Bekasi and surrounding area does not understand about filling the SPT and using e-SPT to report their tax liability. The implemented method to solved the problem is giving education through online webinar which is held by collaboration between some lecturers in Program Studi Akuntansi Universitas Bina Insani and Kanwil DJP Jawa Barat II. The activity is divided into 3 stages: planning, implementation and evaluation sessions. The data used to measure the success of webinar are processed using the Wilcoxon Test and analysis. The results show an increase in understanding and knowledge after participating in webinar activities. It means that the goal of this PkM has been achieved. The average results of the satisfaction questionnaire show that partner (participant) is satisfied with the materials, delivery method, and whole webinar.
Penentuan dan Perhitungan Harga Pokok Produksi serta Penyusunan Laporan Keuangan Layon Hocben Hutagaol; Nunuk Novianti; Kadek Wisnu Bhuana
PROGRESIF: Jurnal Pengabdian Komunitas Pendidikan Vol 2 No 2 (2022)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta (BPJP - STEI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/progresif.v2i2.712

Abstract

PKM ini bertujuan untuk menganalisis perhitungan harga pokok penjualan sebagai dasar menentukan harga jual produk dalam menentukan laba pada satu periode pada Café Evlogia, Jakarta Selatan. Metode yang digunakan adalah metode food cost dengan mengunakan biaya yang dikeluarkan untuk memproduksi makanan dan minuman dengan standar resep tertentu hingga siap dijual per satu porsi. Untuk Pengembalian Modal usaha Café dengan kapasitas produksi yang dihasilkan. Café Evlogia, Jakarta Selatan mengalami kondisi keuangan yang belum stabil bahkan belum mencapai hasil yang maksimal karena baru berdiri. Biaya yang telah dikeluarkan dipakai sebagai elemen perhitungan dan pembentukan harga pokok penjualan dan penentuan harga jual sebagai dasar dalam menentukan laba usaha. Sebaiknya pimpinan Café Evlogia, Jakarta Selatan mempertahankan dan meningkatkan usaha dengan sebaik mungkin dan berinovasi jika ingin usaha tetap bertahan sebagai Cafe yang maju.
Pengungkapan Keberlanjutan Usaha dan Kinerja Tanggung Jawab Sosial: Dampaknya terhadap Nilai Perusahaan Chita Oktapriana; Kadek Wisnu Bhuana; Muhammad Takrim
JURNAL ONLINE INSAN AKUNTAN Vol 7 No 1 (2022): Jurnal Online Insan Akuntan (Juni 2022)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/joia.v7i1.2242

Abstract

Abstrak: Perusahaan yang telah terdaftar pada BEI akan memperhatikan nilai perusahaan sebagai salah satu factor penting dalam menarik minat investor. Dengan adanya isu keberlanjutan melalui kinerja CSR dan implementasi GCG dalam laporan tahunan perusahaan akan membantu menambah sinyal positif bagi calon investor dalam mengambil keputusan berinvestasi. Kondisi ini akan menunjukkan citra perusahaan selain dari penilaian kinerja perusahaan dari laporan keuangan. Tujuan penelitian ini adalah mencari dampak dari pengungkapan keberlanjutan perusahaan melalui kinerja CSR dan penerapan GCG perusahaan terhadap nilai perusahaan yang dilihat dari indeks harga saham di akhir periode. Jenis penelitian ini bersifat kuantitatif dengan menggunakan data sekunder. Metode pengumpulan data melalui purposive sampling dan pengolahan data menggunakan uji statistic regresi linier berganda melalui aplikasi IBM SPSS 26. Hasil dari penelitian ini menunjukkan bahwa pengungkapan laporan keberlanjutan yang dilihat dari kinerja CSR mampu memberikan pengaruh positif terhadap nilai perusahan. Sedangkan dari penelitian ini didapatkan hasil bahwa GCG memebrikan hasil negative terhadap nilai perusahaan. Kata kunci: keberlanjutan, CSR, GCG, nilai perusahaan Abstract: Companies that have been listed on the IDX will pay attention to the value of the company as an important factor in attracting investors. The existence of sustainability issues through CSR performance and the implementation of GCG in the company's annual report will help add a positive signal to potential investors in making investment decisions. This condition will show the company's image apart from the company's performance appraisal from the financial statements. The purpose of this study is to find out the impact of the disclosure of corporate sustainability through CSR performance and the implementation of corporate GCG on corporate value as seen from the stock price index at the end of the period. This type of research is quantitative using secondary data. The data collection method is through purposive sampling and data processing uses multiple linear regression statistical tests through the IBM SPSS 26 application. The results of this study indicate that the sustainability reports disclosure seen from CSR performance is able to have a positive influence on corporate value. Meanwhile, from this study, it was found that GCG gave negative results to corporate value. Keywords: sustainability, CSR, GCG, corporate value
THE SUSTAINABILITY REPORT ON COMPANY VALUE IN THE SRI-KEHATI INDEX PERIOD 2019 -2021 Kadek Wisnu Bhuana
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 2 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i2.1624

Abstract

The purpose of this study was to find out whether the disclosure of the sustainability report on economic, environmental, and social dimensions influences firm value. Disclosure of the sustainability report on economic, environmental and social dimensions only has an effect of 29.2 % of company value. Disclosure of the sustainability report on the economic dimension has a positive effect on the company value of the sri-kehati index in 2019 - 2021. Disclosure of the sustainability report on the environmental dimension has a positive effect on the company value contained in the sri-kehati index in 2019 - 2021. Disclosure of the social dimension of the sustainability report has a negative effect on value companies listed in the sri-kehati index for 2019 – 2021. Disclosure of sustainability reports on economic, environmental, and social dimensions only has a positive effect on company value. Keywords: Firm Value, Sustainability Report
Co-Authors Layon Hocben Hutagaol Layon Hocben Hutagaol Lucia Ari Diyani Muhammad Takrim Nunuk Novianti Oktapriana, Chita Ratna Dewi Kusumawati