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Literasi Keuangan Dan Gaya Hidup Ibu Rumah Tangga Dalam Membentuk Perilaku Keuangan Di Tasikmalaya Deasy Lestary Kusnandar; Dian Kurniawan
Sains: Jurnal Manajemen dan Bisnis Vol 13, No 1 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jmb.v13i1.7920

Abstract

This study aims to determine the effect of financial literacy on financial behavior with lifestyle as a mediation variable. The location of this research is in Tasikmalaya. This research is a kind of quantitative research using survey method given to Housewife in Tasikmalaya city. The object of research in this study is the financial literacy, lifestyle, and financial behavior. Determination of the number of samples in this study are as many as 100 respondents with the sampling method used is to use judgment sampling. The analysis used is Structural Equation Modeling (SEM) analysis. This analysis is assisted by using the AMOS 21. The results of this study indicate that financial literacy does not affect in financial behaviour. While life style can mediate influence financial literacy on financial behaviour;s housewife in Tasikmalaya.
Analisis Faktor-Faktor yang Mempengaruhi Nilai Perusahaan Vivi Indah Bintari; Deasy Lestary Kusnandar
Jurnal Bisnis dan Ekonomi Vol 27 No 1 (2020): Vol. 27 No. 1 EDISI MARET 2020
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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

Abstract

..................... The objective of this research is to investigate the effect of profitability, liquidity, leverage, dividend policy and firm size to firm value of Jakarta Islamic Index (JII) in 2015-2019. The population in this study consisted of 30 companies belonging to the Jakarta Islamic Index with a 5- year research period. The sampling method used in this research is purposive sampling and the results are 6 companies according to the criteria of the sample. Pooling data method is used to collect the data and ordinary least squares (OLS) as the analysis method. The results showed that partially profitability had no significant effect on firm value, liquidity had no significant effect on firm value, leverage had no significant effect on firm value, dividend policy had significant effect on firm value, firm size had significant effect on firm value. Simultaneously shows that the profitability, liquidity, leverage, dividend policy and firm size have a simultaneous effect on firm value.
Perbandingan Abnormal Return Saham Sebelum dan Sesudah Perubahan Waktu Perdagangan Selama Pandemi Covid-19 Deasy Lestary Kusnandar; Vivi Indah Bintari
Jurnal Pasar Modal dan Bisnis Vol 2 No 2 (2020)
Publisher : The Indonesia Capital Market Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37194/jpmb.v2i2.49

Abstract

This study aims to determine the differences in abnormal returns before and after the announcement of changes in trading time on exchange transactions on the Indonesia Stock Exchange during the pandemic covid-19. The research population is all companies that entered into LQ45 companies on the Stock Exchange in the period February - July 2020, namely as many as 45 companies. The sample in this study was taken using the census method, meaning that the number of samples taken was equal to the number of members of the population. To test the hypothesis of this study using a paired sample test. This test is used to determine whether there is an average difference between two groups of pairs that are paired (related). That is, a sample but underwent two different treatments. The object of this research is abnormal return. To calculate abnormal returns, one must first find the actual return and expected return. To calculate the expected return using Market Adjusted Model measurements. The results of this study indicate that there are differences in abnormal returns before and after the announcement of changes in trading time for stock exchange transactions on the Indonesia Stock Exchange during the pandemic covid-19.
PEMANFAATAN APLIKASI AKUNTANSI BERBASIS ANDROID (SIAPIK) UNTUK MENINGKATKAN ADMINISTRASI KEUANGAN UMKM Lucky Radi Rinandiyana; Deasy Lestary Kusnandar; Agi Rosyadi
Jurnal Bakti Masyarakat Indonesia Vol 3, No 1 (2020): Jurnal Bakti Masyarakat Indonesia
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.303 KB) | DOI: 10.24912/jbmi.v3i1.8006

Abstract

One of the reasons for MSMEs being difficult to develop is a poor accounting system for those SMEs. Various factors cause this. This includes many MSME practitioners who do not want to think about complicated matters such as accounting and financial management issues. Financial administration that is well recorded will be able to optimize the professionalism of financial management. MSME entrepreneurs sometimes do not even know in real terms the amount of money they have, how much capital is spent, how much debt and receivables are, and whether their businesses have made a profit or even experienced a loss. This is the main problem why many MSMEs do not then get access to capital to formal financial institutions. Existing access cannot be utilized because it turns out that MSMEs neglect to implement financial administration in accordance with standards. One of the efforts made by Bank Indonesia to encourage increased business capacity and access to MSE financing is to provide a standardized and simple means of recording financial transactions. Bank Indonesia has sought an Accounting Application for Android-based Micro Small Business. This application is very easy to use and meets the Small and Medium Enterprise (EMKM) accounting standards. This application is named Si Apik. In connection with this, training and assistance were conducted on recording financial transactions and the use of Android-Based Accounting Applications (SiApik) to the managers of MSMEs in Cibeuti Village, Kawalu City, Tasikmalaya District. The implementation of this coaching will use the focus group discussion (FGD) method, on-site training, and out site training. Through this training and mentoring it is hoped that there will be an increase in understanding of financial records using an Android-based financial information recording application (SIAPIK) information systemABSTRAK:Salah satu penyebab UMKM sulit berkembang adalah sistem akuntansi yang buruk pada UKM tesebut. Berbagai faktor menjadi penyebab hal tersebut. Termasuk di dalamnya adalah masih banyak pelaku UMKM yang tidak mau memikirkan hal rumit seperti masalah akuntansi dan manajemen keuangan. Administrasi keuangan yang tercatat dengan baik akan dapat mengoptimalkan sisi profesionalisme pengelolaan keuangan. Pengusaha UMKM terkadang bahkan tidak mengetahui secara riil jumlah uang yang dimiliki, berapa modal yang dikeluarkan, berapa hutang dan pihutang, serta apakah usaha mereka telah mendapatkan laba atau bahkan mengalami kerugian. Inilah yang menjadi pokok permasalah mengapa banyak UMKM yang kemudian tidak mendapatkan akses permodalan ke lembaga keuangan formal. Akses yang ada tidak dapat dimanfaatkan karena ternyata UMKM lalai untuk menerapkan administrasi keuangan yang sesuai dengan standar. Salah satu upaya yang dilakukan oleh Bank Indonesia untuk mendorong peningkatan kapasitas usaha dan akses pembiayaan UMK adalah dengan menyediakan sarana pencatatan transaksi keuangan yang terstandar dan sederhana. Bank Indonesia telah mengupayakan sebuah Aplikasi Akuntansi untuk Usaha Mikro Kecil berbasis Android. Aplikasi ini sangat mudah digunakan dan telah memenuhi standar akuntansi Entitas Mikro Kecil Menengah (EMKM). Aplikasi ini bernama Si Apik. Sehubungan dengan hal tersebut dilakukan pelatihan dan pendampingan mengenai pencatatan transaksi keuangan dan penggunaan Aplikasi Akuntansi Berbasis Android (SiApik) kepada pengelola  UMKM di Kelurahan Cibeuti Kecamatan Kawalu Kota Tasikmalaya. Pelaksanaan pembinaan ini akan menggunakan metode focus group discussion (FGD), on site training maupun out site training. Melalui pelatihan dan pendampingan ini diharapkan terdapat peningkatan pemahaman pencatatan keuangan menggunakan sistem informasi aplikasi pencatatan informasi keuangan (SIAPIK) berbasis Android.