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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Edueco LOSARI: Jurnal Pengabdian Kepada Masyarakat
Budi Asmarawati
Politeknik YKPN
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Transportation Other

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Simulasi Penyusunan Indeks Pertumbuhan Ekonomi Berkualitas Hermada Dekiawan; Ronowati Tjandra; Budi Asmarawati; Hasan Subagyo
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 25, No 1 (2022)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v25i1.443

Abstract

This study aims to analyze the quality of economic growth in the Solo Raya, which includes Surakarta, Boyolali, Sragen, Wonogiri, Klaten, Sukoharjo, and Karanganyar and compile a simulation of a composite index of quality economic growth. Quality economic growth is an important aspect in national and regional development. The definition of quality economic growth in this study is economic growth followed by an increase in the welfare aspect of society through the fundamental dimension, social dimension, and welfare dimension. Each dimension has several relevant indicators. To compare the quality of economic growth between regions in Solo Raya, each dimension will be compiled into a composite index after going through the normalization and weighting process. This index was developed from the Mlachila, Tapsoba, and Tapsoba (2014) models. Using 2010-2017 data as a simulation, the results show that Wonogiri Regency has the lowest rank while Sukoharjo Regency has the highest rank and Surakarta has second best rank.
Studi empiris determinasi harga saham pada perusahaan pertambangan di Indonesia Budi Asmarawati; Budhi Purwantorojati; Dwi Haryono Wiratno; Nanik Niandari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (696.869 KB) | DOI: 10.32670/fairvalue.v4i12.2001

Abstract

This researh aims to determine the effect of return on equity, debt equity ratio, earnings per share, book value per share, and stock beta on stock prices in mining companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This type of research is causal explanatory research. The population in this study were 49 mining companies listed on the IDX. The sample in this study used a purposive sampling method of 21 companies. Source of data in the form of secondary data. The data was obtained from www.idx.co.id and www.finance.yahoo.com. Methods of data collection by using the technique of observation documentation. This study uses quantitative analysis methods including classical assumption test, multiple linear regression, statistical test (t), simultaneous test(F), and coefficient of determination (R2). The results showed that 1). Partially, the return on equity variable has a positive and significant effect on stock prices, while partially the debt equity ratio, earnings per share, book value per share, and stock beta variables have no significant effect on stock prices. 2). Simultaneously return on equity, debt equity ratio, earning per share, book value per share, and stock beta have a significant effect on stock prices with a contribution of 25.60% while the remaining 74.40% is influenced by other factors.
ANALISIS PENERAPAN SIKLUS AKUNTANSI PADA OMAH KARKAS Budi Asmarawati; Nurtyatimah Nurtyatimah; Rahmawati Yustrianthe
Jurnal Edueco Vol. 6 No. 2 (2023): Desember
Publisher : Prodi Pendidikan Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/edueco.v6i2.182

Abstract

This research aims to determine and analyze the accounting cycle in one of the MSMEs, namely, Omah Karkas. For this reason, the object of this research is the accounting cycle implemented by Omah Karkas. This type of research is qualitative, descriptive type. Data collection techniques were carried out using interviews, observation and documentation. Meanwhile, data analysis techniques start from organizing (reducing and selecting relevant data), presenting data (using data triangulation), interpreting and drawing conclusions. The results of this research indicate that Omah Karkas has carried out financial records. However, the financial records that have been carried out are quite simple
Pendampingan Penyusunan Laporan Keuangan yang Akuntable Pada Unit Telur Ayam Bahagia Rahmawati Yustrianthe; Budi Asmarawati; Handayani Handayani; Maria Purwantini
LOSARI: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2023): Vol.5 No. 1 (2023): Juni 2023
Publisher : LoSaRI Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53860/losari.v5i1.130

Abstract

Program pengabdian masyarakat ini bertujuan untuk memberikan pendampingan penyusunan laporan keuangan UMKM secara sederhana sehingga mampu melaksanakan pencatatan keuangan yang baik. Sasaran program pengabdian masyarakat ini adalah unit Telur Ayam Bahagia yang terletak dikawasan Kalijeruk II, 001/004, Widodomartani, Ngemplak, Kabupaten Sleman, DIY. Program tersebut dilaksanakan secara tatap muka mulai dari 26 Desember 2022 – 10 Februari  2023. Metode yang digunakan dalam PKM ini adalah penyuluhan dan pendampingan. Hasil dari program ini adalah mitra memahami masalah pembukuan dan penyusunan serta perhitungan Harga Pokok Penjualan serta mencatat dan menghitung persediaan dengan lebih akurat dibantu dengan program Ms. Excel. Oleh karena itu, terjadi perbaikan dalam penyusunan laporan keuangan yang dihasilkan oleh unit Telur Ayam Bahagia.
Co-Authors Budhi Purwantoro Jati Dwi Haryono Wiratno Handayani Handayani Hasan Subagyo Hermada Dekiawan Maria Purwantini Nanik Niandari Nurtyatimah Nurtyatimah Rahmawati Yustrianthe Ronowati Tjandra