Claim Missing Document
Check
Articles

Found 9 Documents
Search

PENGARUH DEBT TO EQUITY RATIO, RETURN ON INVESTMENT DAN KEBIJAKAN DEVIDEN SEBAGAI VARIABEL MODERATING TERHADAP RETURN SAHAM Ailia setianingsih; Raden Irna Afriani; Emil Dahlia Wiguna
Jurnal Revenue : Jurnal Ilmiah Ilmu Akuntansi Vol. 1 No. 2 (2020): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v1i2.29

Abstract

Financial ratios provide information about a company's financial performance and are used as a basis for valuing company stocks that are able to provide high rates of return. The purpose of this study is to determine the effect of debt to equy ratio on stock returns, the effect of return on investment on stock returns, whether dividend policy is able to moderate the relationship between debt to equity ratio on stock returns, and find out whether dividend policy is able to moderate the relationship between return on investment on stock returns This research uses quantitative methods. The research sample was taken from 8 property and real estate subsector companies listed on the Indonesia Stock Exchange in 2015-2019, using 8 purposive sampling techniques. Data collection techniques in this study using secondary data using literature study and documentation. The results of the study are the debt to equity ratio does not significantly influence the stock return with tcount of 0.638 and ttable of 2.026 (0.638 <2.026) with a significance level of 0.528> 0.05. Return on investment does not significantly influence stock returns with a tcount of 1.827 and a table of 2.026 (1.827 <2.026) with a significance level of 0.076> 0.05. Dividend policy is not able to significantly moderate the effect of debt to equity ratio on stock returns. This is indicated by the Rsquare value of the interaction between dividend policy and debt to equity ratio, the results obtained by 0.074 with a significance value of 0.454> 0.05. Dividend policy is not able to significantly moderate the effect of return on investment on stock returns. This is indicated by the Rsquare value of the interaction between dividend policy and return on investment obtained a result of 0.177 with a significance value of 0.355> 0.05. The conclusion in this study is the debt to equity ratio and return on investment does not significantly influence stock returns and dividend policy is not able to significantly moderate the effect of debt to equity ratio and return on investment on stock returns. Keywords: Debt to Equity Ratio, Return On Investment, Dividend Policy, Stock Return
UPAYA MENINGKATKAN KESEJAHTERAAN MASYARAKAT MELALUI PROGRAM PENGEMBANGAN WISATA TAMAN KREATIF DI KELURAHAN PIPITAN KECAMATAN WALANTAKA KOTA SERANG Raden Irna Afriani; Listiawati Listiawati; Ahmad Mukhlis; Ihwan Satria Lesmana; Abdul Bahits; Wahyu Widodo; Muhammad Saleh
Indonesian Collaboration Journal of Community Services Vol. 2 No. 2 (2022): Indonesian Collaboration Journal of Community Services
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/icjcs.v2i2.73

Abstract

Tourism development is currently aimed at sustainable tourism development with development based on the principle of community-based empowerment. One of the villages that developed with these principles is  Pipitan  Village. Pipitan Creative Park is a new tourist attraction in Kota Serang that has many tourist destinations. Pipitan Creative Park tourism  has resources that are abundant enough that it has considerable tourist potential to be developed as a tourist attraction. This place when considered more than potential can be developed as a charming beauty makes tourists more comfortable. In this case, the program implemented is to further develop the Pipitan Creative Park of Walalantaka Subdistrict. In tourism management, there are several aspects of planning, management, supervision and evaluation. But in its implementation, not optimal for this reason, the management of tourism awareness groups (Pokdarwis) is necessary. Human Resource Development, Friendly local population and Artisan community training. These methods are used to improve the economy of the community by organizing events involving the community around tourist attractions, maintenance of garbage tubs and cooperation programs with third parties. The positive impact on Creative Park attractions is the opening of jobs, increasing community income, the use of tourist facilities in the local community.
UPAYA MEWUJUDKAN WISATA ALAM DAN KULINER DI DESA BINANGUN SERANG Tia Fitria Saumi; Raden Irna Afriani; Rendi Rendi; Sopiyatul Jamilah
Indonesian Collaboration Journal of Community Services Vol. 1 No. 3 (2021): Indonesian Collaboration Journal of Community Services
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (467.863 KB) | DOI: 10.53067/icjcs.v1i3.4

Abstract

The tourism sector is a new style industry that can revive other, especially the economic sector for the surrounding community. Tourist visits to an area can create new job vacancy for the local communities and increase the regional cash income. The most popular tourist attraction today is nature tourism. The prolonged COVID-19 pandemic condition makes people bored at home and looking for alternative natural tourism to relieve fatigue and refresh the mind. One of the villages that has recently been visited by many people is Binangun Village. The location of this village is quite strategic because it is located in Waringin Kurung District, which is the border between Serang Regency and Cilegon City. The area is still beautiful and there are many trees with the contours of the road going up and down, making this area a popular area for visitors, especially the bicycle community. In addition, this village has a famous culinary specialty, namely the Cibangkong lupis cake. Community service activities carried out in this village aim to develop the potential of the village from environmental management to local Micro, Small, and Medium Enterprises (MSMEs), so that this village is more widely known in the community as a village that offers natural tourism and culinary
APPLICATION OF QASIR APPLICATION IN TRADING COMPANY CASH SALES ACCOUNTING INFORMATION SYSTEM: PENERAPAN APLIKASI QASIR DALAM SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI PERUSAHAAN DAGANG Rika Kartika; Raden Irna Afriani; Sopan Sihabudin
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 1 No. 3 (2021): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v1i3.42

Abstract

The success of a company's business wheels is with a good and purposeful management pattern. This includes organized financial records. This study aims to determine the application of the QASIR application in the Cash Sales Accounting Information System. This study discusses about Cash Sale before and after using the Qasir application. This study uses a descriptive method with a qualitative approach. Sources of data in this study were obtained through purposive sampling and snowball sampling, with primary and secondary data types. Primary sources, data obtained through interviews and secondary sources obtained from record sales and inventory of store owners. From this study, the results obtained in the form of the Qasir application that purchase transaction data can be automatically stored as proof of cash receipts, and through the Qasir application one can easily find out the amount of profit from the sale
STRATEGI PENGEMBANGAN TEMPAT WISATA RELIGI UNTUK MENINGKATKAN PEREKONOMIAN MASYARAKAT DI GUNUNG SANTRI DESA BOJONEGARA KECAMATAN BOJONEGARA KABUPATEN SERANG BANTEN Abdul Bahits; Mochamad Fahru Komarudin; Raden Irna Afriani
Jurnal Manajemen STIE Muhammadiyah Palopo Vol 6, No 2 (2020)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jm001.v6i2.593

Abstract

AbstrakPemerintah daerah Kabupaten Serang terus berusaha untuk mengembangkan sektor wisata, salah satunya pengembangan kawasan wisata religi gunung santri yang terletak di Desa Bojonegara Kecamatan Bojonegara Serang.Namun sampai saat ini pengelolaan kawasan wisata religi gunung santri belum optimal, sarana dan prasarana yang belum memadai. Tujuan penelitian ini yaitu untuk mengetahui dan menganalisa strategi pengembangan yang tepat yang dilakukan oleh Kantor Dinas Pariwisata Kabupaten Serang, Desa Bojonegara, pengelola dan warga sekitar Bojonegara dalam pengembangan wisata religi Gunung Santri sebagai kawasan strategi wisata religi.Metode yang digunakan dalam penelitian ini adalah Metode Kualitatif deskriptif melalui proses observasi, wawancara dan dokumentasi.Analisa yang digunakan adalah analisis SWOT dengan menganalisa kekuatan, kelemahan, peluang dan ancaman yang di miliki kawasan wisata religi gunung santri. Hasil dari penelitian ini menunjukan bahwa perlu adanya penerapan beberapa strategi pengembangan diantaranya yaitu strategi pengembangan potensi wisata religi, pengembangan sumber daya manusia, strategi pengembangan sarana dan prasarana, strategi pengembangan kelembagaan, strategi promosi yang tepat sasaran. Diharapkan dengan penerapan beberapa strategi pengembangan tersebut diatas bisa memberikan perubahan ke arah yang lebih baik dalam pengelolaan wisata religi gunung santri yang ada di Desa Bojonegara Kecamatan Bojonegara  Serang, sehingga kunjungan wisatawan dalam hal para peziarah bisa meningkat dengan demikian secara tidak langsung bisa meningkatkan perekonomian masyarakat Desa Bojonegara Kecamatan Bojonegara Kabupaten Serang Banten.Kata Kunci: Strategi, Pengembangan, Wisata, Religi.AbstractThe local government of the Serang Regency continues to strive to develop the tourism sector, one of which is the development of the religious tourism area of the mountain santri which is located in Bojonegara Village, Bojonegara Serang District. However, until now the management of the religious tourism area of Mount Santri has not been optimal, the facilities and infrastructure are inadequate. The purpose of this study is to determine and analyze the strategy for developing religious tourism in Mount Santri. The informants in this study were determined using the snowball sampling technique. The analytical method used is a SWOT analysis by analyzing the strengths, weaknesses, opportunities, and threats of the religious tourism area of the mountain santri. The results of this study indicate that it is necessary to implement several development strategies including strategies for developing the potential for religious tourism, human resource development, strategies for developing facilities and infrastructure, strategies for institutional development, and promotion strategies that are right on target. It is hoped that the implementation of some of the aforementioned development strategies can provide a chance for a better direction in the management of religious tourism of the mountain santri in Bojonegara Village, Bojonegara Serang District so that tourist visits in terms of pilgrims can increase thereby indirectly increasing the economy of the Village community. Bojonegara, Bojonegara District, Serang Regency, Banten.Keywords: Strategy, Development, Tourism, Religion.
APPLICATION OF TAXATION E-SYSTEM TO THE UNDERSTANDING OF ACCOUNTING STUDENT AT BINA BANGSA UNIVERSITY Ina Khodijah; Raden Irna Afriani
EAJ (Economic and Accounting Journal) Vol 3, No 1 (2020): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i1.y2020.p10-19

Abstract

Taxation e-system is a modernization of taxation using information technology. With the use of information technology in taxation, it is expected to be able to improve service to taxpayers, both in terms of quality and time so that it is more effective. But the knowledge of most taxpayers, especially students about the tax e-system is still low, so the Directorate General pf Taxes needs to socialize the existence of this tax e-system. The research objective is to determine the effect of the use of taxation e-system in the form of e-registration, e-spt, e-filling, e-billing to the understanding of accounting students. The research method used in this study is a quantitative descriptive approach. This research was conducted by distributing questionnaires to students who took the 2015 tax accountingconcentration at Bina Bangsa University, Banten. The results of this study indicate that partially e-registration and e-filling affect the understanding of accounting students. While e-spt and e-billing have no effect on the understanding of accounting students. But  simultaneously all e-registration, e-spt, e-filling and e-billing variables affect the understanding of accounting student.
PEMBERDAYAAN PEREMPUAN DAN DIVERSIFIKASI OLAHAN IKAN BANDENG DI DESA SAWAH LUHUR Yuliah; Raden Irna Afriani; Ina Khodijah
Jurnal Abdimas Bina Bangsa Vol. 1 No. 2 (2020): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v1i2.15

Abstract

Diversifikasi produk ikan bandeng merupakan kegiatan menciptakan olahan baru dari Ikan Bandeng agar dapat memberikan nilai tambah. Metode yang digunakan adalah metode penyuluhan. Adanya penyuluhan diharapkan dapat mentransfer pengetahuan dan keterampilan kepada ibu-ibu rumah tangga sehingga mereka lebih berdaya atau memiliki keinginan dan kemauan yang kuat untuk memulai usaha lain sehingga dapat memberikan tambahan pendapatan untuk keluarga. Dengan PKM ini, Ibu-Ibu Rumah Tangga mengetahui adanya olahan baru dari Ikan Bandeng yaitu Bakso Bandeng yang disukai oleh semua kalangan dan juga dapat dipasarkan secara online dengan menggunakan kemasan (standing pouch) dan labeling yang menarik
PENERAPAN MANAJEMEN HIDUP SEHAT DALAM MENGATASI PENYEBARAN VIRUS COVID-19 DI DESA PADASUKA KECAMATAN BAROS KABUPATEN SERANG Khaeruman; Adien Nurdiansyah; Iis Suryanah; Suflani; Ahmad Suherman; Fahad; Raden Irna Afriani
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 4: September 2021
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Activities carried out in this Community Service are through socialization activities on the application of healthy life management in overcoming the spread of the Covid-19 virus pandemic in the form of counseling on healthy life management management for residents of Padasuka Village, Serang Regency. Solutions to mobilize healthy living management habits with a healthy life management socialization system in order to overcome the spread of the Covid-19 virus, as well as the need for masks and hand sanitizers in order to ensure health and break the chain of the spread of Covid-19. The objectives of this service activity are 1) Increase understanding of the application of healthy living management in overcoming the spread of the Covid-19 Virus; 2) implementing healthy living management habits in overcoming the spread of the Covid-19 Virus. In the midst of conditions that will spread the Covid-19 virus, it is very necessary to socialize the application of healthy life management and prevention efforts which bring benefits 1) increasing understanding of the dangers of the Covid-19 virus, 2) increasing knowledge about how to prevent being infected with the Covid-19 virus , 3) increasing knowledge of how to wash hands properly, 4) increasing knowledge of how to maintain body resistance with healthy life management, 5) knowing how to take steps to implement a healthy lifestyle.
PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT: Studi Empiris Pada Perusahaan Manufaktur Sektor Aneka Industri Dan Perusahaan Sektor Properti, Perumahan & Konstruksi Bangunan Yang Terdaftar Di Bursa Efek Indonesia Luvena Luvena; Maidani Maidani; Raden Irna Afriani
Jurnal Revenue : Jurnal Ilmiah Ilmu Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i1.93

Abstract

This research is based on both recent and current phenomena regarding audit quality, one of the phenomena that has become of interest in conducting this research such as the previous cases, namely the Enron case and the latest one as experienced by PT Garuda Indonesia. affect audit quality. . The purpose of this study is to examine the effect of audit fees, audit tenure, audit rotation and company size on audit quality and to develop a theory of planned behavior that contributes to the independent variables. The population in this study are all Manufacturing Companies in the Multi-Industrial Sector and Companies in the Property, Housing & Construction Sector listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used is purposive sampling method and obtained as many as 129 data samples. The analytical method used is Logistic Regression (Logistics Regression). The results showed that audit fees had a positive and significant effect on audit quality, while audit tenure, audit rotation and firm size had a positive but not significant effect on audit quality