Article Per Year (5 Year)
p-Index From 2019 - 2024
1.99
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Edunomika (JIE) Global Financial Accounting Journal Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Finance and Business Digital (JFBD) Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Journal of Accounting Taxing and Auditing (JATA)
Dewi Silvia
Universitas Mitra Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Public Health Social Sciences

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
Analisa Perbandingan Economic Value Added (Eva) Dan Return On Asset (Roa) Dalam Menilai Kinerja Perusahaan Dewi Silvia
Jurnal Akuntansi dan Keuangan Vol 11, No 1 (2020): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v11i1.1392

Abstract

The purpose of this researchtoassess the performance of companies in cigarette companies listed on the Indonesia Stock Exchange (IDX) for 4 years (2015-2018) by using EVA and ROA analysis. This type of research is quantitative research. The population in this study is the cigarette companies listed on the IDX. The sampling technique uses purposive sampling so that PT. Gudang Garam Tbk andPT. Bentoel Internasional Investama as samples. The analytical tool used is to use the comparison of EVA and ROA. Based on the calculation results of PT. Gudang Garam Tbk in 2015-2018using ROA shows that the ROA value exceeds 1 and the EVA value shows a result less than zero or negative. While the value of ROA at PT. Bentoel Internasional Investama shows results exceeding 1 and the EVA value is less than zero or negative. Where If seen from the results of calculations using the application of the concept of EVA at PT. Gudang Garam Tbk and PT. Bentoel Internasional Investama Tbk. These results indicate that the management has not been able to produce the profits expected by shareholders. Which means that the rate of return generated by the company does not match what is expected by the investor and the costs cannot be met. 
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM DAMPAKNYA TERHADAP FINANCIAL DESTRESS PADA PERUSAHAAN SEKTOR LOGAM TERDAFTAR DI BEI TAHUN 2014 - 2018 Yulistina Yulistina; Dewi Silvia; Euis Miftahul
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2020): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v11i2.1520

Abstract

ABSTRACTThis study aims to determine the effect of the independent variables on the dependent variable, namely financial performance (return on assets, earnings per share, net profitmargins, debt equity ratio) and stock returns the impact on financial distress (bankruptcy) on metal manufacturing companies listed in The Indonesia Stock Exchange in 2014-2018was good. The analysis method uses the path analysis method with stock return variableas a mediating variable. The results showed that financial performance variables (ROA,EPS, NPM, DER) simultaneously had a positive and significant effect on stock returns based on the value of Fcalculate, where F arithmetic> F table (43,908> 2.58) and a significant value of sig 0 .00 <0.05. Financial performance variables (ROA, EPS, NPM,DER) simultaneously have a positive and significant effect on Financial Destress (Z-core)based on the calculated F. value, where F count> F table (15.761> 2.58). Stock Returnvariable partially has a positive and significant effect on the Financial Destress variablebased on the value of t arithmetic where t arithmetic> t table (2.505> 1.666), asignificance of 0.015 <0.05.
Pengaruh Current Ratio, Return On Asset, Debt To Asset terhadap Financial Distress Selama Masa Pandemi Dewi Silvia; Yulistina Yulistina
Global Financial Accounting Journal Vol 6 No 1 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i1.6528

Abstract

ABSTRACT Purpose - This study aims to analyze the influence of current ratio, return on assets, debt to asset ratio on financial distress during the pandemic in sub-sector companies listed on the IDX. Research Method - The sampling technique was purposive sampling based on these criteria, from a total population of 18 companies, 7 samples were obtained with an observation period of 6 years, 42 samples were obtained. Findings - The test results simultaneously show the effect of CR, ROA, DAR on financial distress in construction and building companies listed on the Indonesia Stock Exchange (IDX) in 2015-2020. Implication – The study provides information that can be used as a consideration for investors in making decision and presents a more complete analysis of financial ratios than previous studies.
PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP FINANCIAL DISTRESS DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN PERDAGANGAN ECERAN YANG TERDAFTAR DIBURSA EFEK INDONESIA PERIODE 2016-2020 Meita Sekar Sari; Arie Sarjono Idris; Dewi Silvia; Suhendar Suhendar; Nur Salma; Ines Aryani
JURNAL ILMIAH EDUNOMIKA Vol 6, No 2 (2022): EDUNOMIKA : Vol. 06, No. 02, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v6i2.4924

Abstract

This study aims to determine the results of the effect of profitability and liquidity on financial distress with capital structure as a moderating variable in retail trading companies listed on the Indonesia Stock Exchange for the 2016- 2020 period. The sample used in this study amounted to 11 retail trading companies listed on the IDX. This study uses quantitative informasi and the type of informasi used in this study is secondary informasi in the form of company financial statements obtained from the official web of the Indonesia Stock Exchange. Based on the results of statistical tests using the SPSS 25 program, it can be concluded that: 1) Profitability proxied to ROA has a positive and significant effect on financial distress in retail trading companies listed on the Indonesia Stock Exchange for the 2016- 2020 period. 2) Liquidity as proxied by the Current Ratio has a negative and significant effect on financial distress in retail trading companies listed on the Indonesia Stock Exchange for the 2016- 2020 period. 3) ROA and Current Ratio simultaneously have a significant and significant effect on financial distress. 4) Capital structure moderates the effect of ROA on financial distress by weakening indications of bankruptcy. 5) Capital structure moderates the effect of the Current Ratio on Financial distress by weakening the indication of bankruptcy.
Pengaruh Sistem Informasi Akuntansi dan E-Commerce terhadap Kinerja UMKM Di Kota Bandar Lampung Dewi Silvia; Meita Sekar Sari Sari; Nur Salma
Journal of Finance and Business Digital Vol. 1 No. 2 (2022): June 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (520.034 KB) | DOI: 10.55927/jfbd.v1i2.1278

Abstract

Permasalahan yang dihadapi UMKM di Kota Bandar Lampung adalah UMKM yang kurang memperhatikan pengelolaan uang perusahaan sehingga menyebabkan kelangkaan harga operasional sekaligus menambah variasi produk. Masalah lain yang dihadapi UMKM di Bandar Lampung adalah konsumen yang beragam. Hal ini tidak berkembang karena pelaku UMKM jarang beriklan atau berpromosi secara langsung atau melalui media sosial. Untuk siap bersaing dan bertahan dalam dunia bisnis yang sangat kompetitif, UMKM harus memiliki akses ke sistem akuntansi dan e-commerce. Populasi analisis UMKM terdaftar di Dinas Koperasi dan UMKM. Prosedur pengambilan sampel dengan sampling yang ditargetkan. Hasil pemeriksaan menunjukkan bahwa sistem info akuntansi memiliki dampak negatif yang penting terhadap kinerja UMKM di Bandar Lampung. E-commerce memiliki konsekuensi yang diperlukan dan berdampak negatif terhadap kinerja UMKM di kota Bandar Lampung.
Pengaruh Likuiditas Dan Profitabilitas Terhadap Ketepatan Waktu Pelaporan Keuangan Meita Sekar Sari; Dewi Silvia
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 1 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i1.1374

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bahwa profitabilitas dan likuiditas secara simultan berpengaruh terhadap Ketepatan Waktu Pelaporan Keuangan perusahaan manufaktur yang terdaftar di BEI tahun 2015-2020. Populasi dalam penelitian ini adalah laporan keuangan perusahaan manufaktur periode 2015-2020 sebanyak 143. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh sampel sebanyak 54 laporan keuangan. Alat analisis dalam penelitian ini menggunakan metode regresi logistik. berdasarkan hasil uji statistik diketahui bahwa h1 ditolak yang terlihat dari nilai koefisien -0,057 dengan tingkat signifikan 0,888 lebih besar dari 0,05. h2 diterima berdasarkan nilai koefisien sebesar -16,142 dengan tingkat signifikansi 0,016 lebih kecil dari 0,05 dan h3 diterima berdasarkan nilai signifikansi 0,011 lebih kecil dari 0,05. Kata Kunci: Likuiditas, Rentabilitas, Ketepatan Waktu Pelaporan
Implementasi Anggaran Berbasis Kinerja Terhadap Kinerja Pegawai Pada Dinas Sosial Kabupatentanggamus Meita Sekar Sari; Dewi Silvia; Nur Salma
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 3 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i3.1911

Abstract

Penelitian ini bertujuan melihat implementasu anggaran berbasis kinerja terhadap kinerja pegawai di Dinas Sosial Kabupaten Tanggamus. Jenis penelitian ini adalah penelitian kuantitatif, teknik pengumpulan data dilakukan dengan menggunakan data primer. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linier sedernaha. Populasi sebanyak 52 dan teknik sampling menggunakan purposive sampling sehingga di peroleh 15 pegawai.adapun hasil penelitian menunjukkan bahwa implementasi angagran erbasis kinerja berpengaruh positif terhadap kinerja pegawai Dinas Sosial Kabupaten Tanggamus.
Pendampingan Pembuatan Laporan Keuangan Pada Usaha Dagang Ud. Palwa Group Hasbullah Hasbullah; Dewi Silvia; Amelia Anwar; Moli Perani; Eva Desriantika
Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Vol. 2 No. 3 (2023): Juli : Jurnal Inspirasi Mengabdi Untuk Negeri
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/sejahtera.v2i3.1081

Abstract

Community service activities to provide knowledge about assisting in the preparation of financial reports at UD. Palwa group. This activity was carried out on May 4 2023 to May 11 2023. The method of activity is by presenting material, discussions, training and mentoring. a series of community service activities as follows: the implementing team presents material on preparing financial reports, the practice of making financial reports manually and digitally, solicits participant feedback regarding the quality of the training including material understanding, activity benefits and activity implementation satisfaction.
Penerapan Standart Akuntansi Keuangan Entitas Mikro kecil dan Menengah Dalam Penyusunan Laporan Keuangan U.D PALWA GROUP Anita Puspa Dwi; Dewi Silvia
Journal of Accounting Taxing and Auditing (JATA) Vol 3, No 1 (2022)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/jata.v3i1.798

Abstract

Financial statements are a tool for analyzing financial performance that can provide information related to financial position and business performance. The purpose of this study is to help business owners who in this study are UD. Palwa Group in making financial reports based on SAK EMKM. The method used is qualitative method. The research was conducted to identify financial activities and prepare financial reports based on SAK EMKM. This research is a case study with the object of research is an SME that has not implemented the preparation of financial statements based on SAK EMKM. Data were collected by means of interviews and documentation. This study shows that UD. Palw Group compiling financial reports is still very simple and manual because the owner of UD. Palwa Group only records income and expenses to obtain profit information. Keywords: Financial Report, SAK EMKM
PENGARUH PENERAPAN AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL, DAN PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH PADA DINAS KOMUNIKASI INFORMATIKA DAN STATISTIK PROVINSI LAMPUNG Meita Sekar Sari; Dewi Silvia; Aprilia Eka Putri
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 20 No. 2 (2023)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v20i2.16202

Abstract

The aim of this research is to find out how much influence the implementation of Accrual-Based Government Accounting Standards and Internal Control has on the Quality of Government Financial Reports. This research uses a quantitative descriptive approach where the data processing is carried out statistically. The number of samples taken was 104 respondents using the Saturated Sampling method, a group from Non Probability Sampling, which was carried out by census where the population was used as a sample registered with the Lampung Province Communications, Information and Statistics Service. The data source in this research is primary data obtained using a questionnaire which was then processed using multiple linear analysis tests using SPSS version 21. The results of this research show that the implementation of Accrual-Based Government Accounting Standards and Internal Control simultaneously and partially has a positive and significant effect on Quality of Government Financial Reports. Keywords: Accrual Based Accounting, Internal Control, Quality of Financial Reports
Co-Authors Amelia Anwar Anita Puspa Dewi Anita Puspa Dwi Aprilia Eka Putri Arie Sarjono Idris Euis Miftahul Eva Desriantika Hasbullah Hasbullah Ines Aryani Meita Sekar Sari Meita Sekar Sari Meita Sekar Sari Sari Moli Perani Nur Salma Salsabrina Windo Putri Deffi Suhendar Suhendar Yulistina Yulistina