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ANALISIS TEKNIKAL HARGA SAHAM PT. ADIRA DINAMIKA MULTI FINANCE Tbk. DI MASA COVID 19 DENGAN METODE ARIMA Herawati Khotmi; Reny Wardiningsih
IQTISHADUNA Vol. 11 No. 2 (2020): Iqtishaduna: Jurnal Ekonomi dan Keuangan Islam
Publisher : UIN Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (513.147 KB) | DOI: 10.20414/iqtishaduna.v11i2.2840

Abstract

This study aims to analyze and predict stock prices using technical analysis at PT. Adira Dinamika Multi Finance, Tbk by ARIMA method. Data collection technique used is archival data collection which comes from secondary data. Secondary data in this study’s from daily data on ADMF shares in 2nd January 2020-26th October 2020 which is sourced from finance.yahoo.com. The analysis technique used in this research is the Box-Jenkins method with three stages, i.e. the first stage of identification and specification of ARIMA model (p, d, q), the second stage is prediction stage, the third stage is diagnosis model. This study results show that the MA Model (2) is the best model whose data describes ADMF stock price movements during the pandemic period and produces a difference between the real data and forecast is not too different. Where on average there’s a difference about Rp. 43.5 between the real stock price data with forecast data. Suggestions for future researchers to use fundamental analysis to support investment decisions.
PENGARUH STRUKTUR MODAL, ARUS KAS DAN PIUTANG TERHADAP PAJAK PENGHASILAN Siti Reuni Inayati; Reny Wardiningsih
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 4 No. 1 (2021): Jurnal Akuntansi dan Keuangan Syariah : Aliansi
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (629.285 KB) | DOI: 10.54712/aliansi.v6i1.195

Abstract

Penelitian ini bertujuan untuk mengetahui struktur modal, arus kas, dan piutang terhadap pajak penghasilan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Populasi dalam penelitian ini adalah perusahaan manufaktur tahun 2015-2019 yang berjumlah 155 perusahaan. Tehnik pengambilan sampel dalam menggunakan tehnik purposive sampling sehingga di peroleh sampel berjumlah 10 perusahaan. Tehnik analisis data menggunakan analisis regresi Linier Berganda. Berdasarkan hasil uji t dengan SPSS IBM 20 di peroleh hasil bahwa struktur modal yang di proksikan dengan DER berpengaruh terhadap pajak penghasilan Karena nilai thitung lebih besar dari ttabel (3.236 > 2.013) dan nilai signifikan (0.002 > 0.05), arus kas yang di proksikan dengan total kas berpengaruh terhadap pajak penghasilan karena nilai thitung lebih besar dari ttabel (2.437 > 2.013) dan nilai signifikan ( 0.019 > 0.05 ), dan piutang yang di proksikan dengan Receible Turnover tidak berpengaruh terhadap pajak penghasilan karena nilai t hitung lebih besar dari t tabel (-1.670 < 2.013 ) dan nilai signifikan (0.102 > 0.05).
ANALISIS EFEKTIVITAS SISTEM INFORMASI PENGADAAN BARANG DAN JASA PADA PT. TELKOMSEL BRANCH MATARAM Reny Wardiningsih
SOLID Vol 9, No 1 (2019)
Publisher : Universitas Teknologi Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35200/solid.v9i1.174

Abstract

Penelitian ini bertujuan untuk mengetahui efektivitas sistem informasi pengadaan barang dan jasa pada PT Telkomsel Branch Mataram. Metode yang digunakan adalah Deskriptif analitis. Sampel dalam penelitian ini ada dua yakni; (1) sebanyak 45 orang karyawan tetap pengguna system informasi (2) Struktur Organisasi, SOP, BAK, FPB, BAST, Invoice. Teknik pengumpulan data menggunakan kuesioner dan wawancara; SOP Flowchart dan e-procurement. Teknik evaluasi data (system Informasi) yang digunakan adalah: (1) Mengidentifikasi tujuan sistem informasi tersebut; (2) Memilih ukuran yang digunakan; (3) Mengidentifikasikan sumber-sumber data; (4) Menentukan nilai ex ante sebagai ukuran; (5) Menentukan nilai ex post sebagai ukuran; (6) Mengidentifikasi dampak system. Hasil Penelitian ini menunjukkan bahwa (1) sistem pengadaan yang berjalan sudah menggunakan sistem e-procurement dan telah sesuai dengan SOP. Dari perbandingan tersebut dapat diketahui bahwa pada PT.Telkomsel Branch Mataram menggunakan metode sistem tender. Hal ini juga dibuktikan dengan adanya dokumentasi dari data BAK, FPB, BAST serta invoice yang menunjukan bahwa perusahaan ini menggunakan vendor dalam proses pengadaan barang dan jasa. Dari uraian diatas dapat disimpulkan bahwa e-procurement yang ada pada PT. Telkomsel Branch Mataram telah berjalan dengan efektif. Hasil penelitian  ke (2) Dampak penggunaan sistem yang berjalan memberikan kemampuan melacak seberapa besar penyerapan budget yang telah dilakukan Branch Mataram, apakah telah sesuai target budget yang di anggarkan atau belum mencapai target.
Analisis Pemahaman Mahasiswa Akuntansi terhadap Konsep Dasar Akuntansi Reny Wardiningsih
MANAZHIM Vol 2 No 2 (2020): AGUSTUS
Publisher : Manajemen Pendidikan Islam STIT Palapa Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36088/manazhim.v2i2.852

Abstract

This study aims to examine the understanding of Accounting Students related to the basic concept of accounting, namely the understanding of assets, liabilities and capital based on the background of secondary schools (Vocational Accounting, Social Sciences and Natural Sciences Senior High School). Sampling through a purposive sampling technique that is a number of 90 accounting students from Mataram University and Mataram University of Technology who filled out the research questionnaire. This study uses SPSS 18 data processing, with a different test, testing the hypothesis shows the result that H3 is accepted, which is a significance level of 0.044 where the value is less than 0.05; and concluded that there are significant differences regarding the understanding of capital between students from SMK Accounting, SMA IPS and IPA SMA, while H1 and H2 are not accepted, the significance level is 0.724 and 0.874, respectively, where the value is greater than 0.05. This happens due to several factors including: lack of practice, lack of practice, short study portions, etc., causing a lack of understanding of students towards assets and liabilities which are important indicators of other financial statements.
Penulisan Operasi Hitung dalam Bahasa Inggris melalui Game Take A Number Riris Sugianto; Baiq Yuni Wahyuningsih; Reny Wardiningsih
ISLAMIKA Vol 2 No 1 (2020): JANUARI
Publisher : Pendidikan Agama Islam STIT Palapa Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36088/islamika.v2i1.648

Abstract

The implementation of this activity was carried out with the aim of improving the ability of ASM Mataram Banking Administration Management students in writing arithmetic operations using English both in mathematical notation and writing hundreds (hundreds) and thousands (thousands) in English. The stages of this activity begin with the initial stage (preparation), the core stage (implementation) and the final stage (evaluation). The initial stage is the preparation, at this stage the initial observation, the collection of material about the procedures for writing mathematical operations in English both writing mathematical notation and writing numbers in English and is equipped with questions of counting operations in English that are appropriate for the level students. The core stage is the implementation carried out by providing training in writing arithmetic in English through the game take a number for banking administration management students at ASM Mataram. The last stage is the evaluation carried out by giving some questions on the number counting operations in English that are done by students in accordance with the material that has been delivered, and comparing the results of the comparison before and after the training is given. Based on the implementation of the activity, the results showed that the arithmetic operations writing training had a good impact on mathematics and mastery of English. The addition of the game take a number aims to refresh the minds of students so that they can work on the questions while playing, as well as training the foresight, speed and accuracy in listening, writing, counting and adding numbers previously read in English.
Pengaruh Perubahan Arus Kas Operasi terhadap Likuiditas dan Profitabilitas pada Perusahaan Manufaktur yang Terdaftar di BEI Reny Wardiningsih
YASIN Vol 1 No 1 (2021): OKTOBER
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (524.08 KB) | DOI: 10.58578/yasin.v1i1.203

Abstract

This study aims to determine the effect of operating cash flow on liquidity and profitability in manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The population in this study were manufacturing companies in 2015-2019, which amounted to 155 companies. The sampling technique used was purposive sampling technique so that a sample of 28 companies was obtained. The data analysis technique used simple linear regression analysis. Based on the results of the t-test with SPSS IBM 20, it was found that operating cash flow had no effect on liquidity as proxied by the Current Ratio (CR) because the t-count value was smaller than t-table (0.427 < 1.665) and significant value (0.670 > 0.05), and operating cash flow has an effect on profitability which is proxied by Return On Assets (ROA) because the value of t-count is greater than t-table (2.646 > 1.665) and significant value (0.010 < 0,05).
Analisis Pengembangan Usaha Mikro Kecil dan Menengah dalam Meningkatkan Kesejahteraan Masyarakat di Kecamatan Pujut Reny Wardiningsih
YASIN Vol 2 No 3 (2022): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.795 KB) | DOI: 10.58578/yasin.v2i3.419

Abstract

This study aims to determine the development and role of Micro, Small and Medium Enterprises (MSMEs) in improving the welfare of the community in Pujut District, Central Lombok Regency, NTB. This type of research is descriptive qualitative research. The population in this study were all MSMEs in Pujut District. The sampling technique used was random sampling. Data collection techniques using interviews and direct surveys and using secondary data such as literature, books, websites and others. The results of this study indicate that the development of MSMEs in Pujut sub-district has increased, especially after the establishment of the Mandalika circuit has had a tremendous impact and influence on the economic growth of Small and Medium Mikto Business actors. The role of MSMEs in Pujut sub-district can increase family economic income so that it can meet family needs, reduce unemployment and be able to give birth to new business actors. This indicates that MSMEs can improve the welfare of the community in Pujut sub-district.
Analisis Faktor-faktor yang Mempengaruhi Minat Mahasiswa Akuntansi Universitas Mataram dalam Pemilihan Profesi sebagai Akuntan Publik Reny Wardiningsih
MANAZHIM Vol 5 No 1 (2023): FEBRUARI
Publisher : Manajemen Pendidikan Islam STIT Palapa Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36088/manazhim.v5i1.2779

Abstract

Public accounting is one of the professions that assists the public in providing information for decision making, especially with regard to finance. The purpose of this study was to determine the factors that influence the interest of accounting students to choose the public accounting profession. The factors used in this study are intrinsic value, income perception, labor market considerations, the strengths and weaknesses of the public accounting profession. The approach used is a quantitative approach to the survey method. Sampling used a convenience sampling technique of 100 Accounting students at the University of Mataram to fill out a questionnaire. Data processing in this study used SPSS 26.00 by testing multiple linear regression. Hypothesis testing uses the F test, t test and R square test. The results obtained from the F test (5.102) with a significance level of 0.001 <0.05. This means that all the independent variables used in this study have an influence on the interest of Mataram University Accounting students in choosing a profession as a public accountant. The results of the t test concluded that H3 was accepted, while H1, H2, and H4 were rejected. The results of the R Square test show that the independent variables explain 14.2% of the dependent variable, while 85.8% are explained by other variables outside this research model.
Pelatihan Pembukuan Sederhana untuk Meningkatkan Literasi Keuangan pada UMKM di Desa Penujak Kecamatan Praya Barat Reny Wardiningsih; Baiq Yuni Wahyuningsih; Riris Sugianto
Al-DYAS Vol 1 No 1 (2022): OKTOBER
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (506.579 KB) | DOI: 10.58578/aldyas.v1i1.717

Abstract

Small, Micro and Medium Enterprises (MSMEs) are one of the main pillars of the national economy that have an independent perspective and have great potential to improve people's welfare. MSMEs are one of the businesses that can survive in deteriorating economic conditions, especially during the Covid-19 pandemic. Therefore, MSMEs should have good financial management so that the business they run can be sustainable. MSMEs in Penujak Village, West Praya Regency, have not kept books of account. Most of these business actors do not separate personal and business assets, in determining the selling price based on insting. The purpose of the Community Service Implementation activities in simple bookkeeping training for MSMEs is to be able to independently compile simple books or records related to expenses, income, costs and profits earned and to know the progress of their business. The method of implementing community service in Penujak Village is divided into three stages, namely the initial stage of observation and preparation, the second stage is the implementation of training, and the final stage is mentoring as well as monitoring. The results obtained from this activity are being able to increase knowledge and skills in running their business through simple bookkeeping/recording that is easy to apply to achieve a sustainable business.
PENGARUH STRUKTUR MODAL, ARUS KAS DAN PIUTANG TERHADAP PAJAK PENGHASILAN Siti Reuni Inayati; Reny Wardiningsih
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 4 No. 1 (2021): Jurnal Akuntansi dan Keuangan Syariah : Aliansi
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v6i1.195

Abstract

Penelitian ini bertujuan untuk mengetahui struktur modal, arus kas, dan piutang terhadap pajak penghasilan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Populasi dalam penelitian ini adalah perusahaan manufaktur tahun 2015-2019 yang berjumlah 155 perusahaan. Tehnik pengambilan sampel dalam menggunakan tehnik purposive sampling sehingga di peroleh sampel berjumlah 10 perusahaan. Tehnik analisis data menggunakan analisis regresi Linier Berganda. Berdasarkan hasil uji t dengan SPSS IBM 20 di peroleh hasil bahwa struktur modal yang di proksikan dengan DER berpengaruh terhadap pajak penghasilan Karena nilai thitung lebih besar dari ttabel (3.236 > 2.013) dan nilai signifikan (0.002 > 0.05), arus kas yang di proksikan dengan total kas berpengaruh terhadap pajak penghasilan karena nilai thitung lebih besar dari ttabel (2.437 > 2.013) dan nilai signifikan ( 0.019 > 0.05 ), dan piutang yang di proksikan dengan Receible Turnover tidak berpengaruh terhadap pajak penghasilan karena nilai t hitung lebih besar dari t tabel (-1.670 < 2.013 ) dan nilai signifikan (0.102 > 0.05).