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All Journal Neo-Bis Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) IKRA-ITH ABDIMAS Jurnal Equity Ekonomi dan Bisnis Jurnal Ilmiah Akuntansi Kesatuan

Erna Hernawati

Universitas Pembangunan Nasional Veteran Jakarta

Author-ID : 3629575

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 9 Documents Claim Missing Document

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Articles

PENGARUH KOMISARIS INDEPENDEN, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP MANAJEMEN LABA Winda Amelia; Erna Hernawati
Neo-Bis Vol 10, No 1 (2016): JUNI
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/nbs.v10i1.1584

This study is performed to examine the effect of commissioner independent, firm size and profitability to earnings management in services company sectors real estate, property and contruction building company listed on the Indonesia Stock Exchange in the period 2009 until 2013. The population of this study is a number of 25 companies services sectors real estate, property and contruction building company listed on the Indonesia Stock Exchange over period 2009-2013 publication. The data is obtained based on the corporate finance reporting statement are publication in the Indonesia Stock Exchange (BEI). The sampel in this study using purposive sampling and obtained a sampel of 13 companies services from 25 companies those are classified insectors real estate, property and contruction building in Indonesia Stock Exchange (BEI) in the period 2009 to 2013. The analysis technique used in this research is multiple linier regression analysis and hypothesis testing using the F test and t test. The research result showed that commissioners independent and profitability is had no significant effect on earning management and variabel firm size is had a significant effect on earning management. and the result on simultan test (F) showed the independent variables, commissioners independent.

DIVERSITAS DEWAN KOMISARIS PADA PERUSAHAAN DIGITAL KREATIF DAN KINERJA KEUANGAN Erna Hernawati; Retna Sari
Ekonomi dan Bisnis Vol 8, No 2 (2021): EKONOMI DAN BISNIS
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35590/jeb.v8i2.3968

Perusahaan periklanan pada era industry 4.0 dan era society 5.0 menghadapi tantangan yang berat, di era digital dan era social media dimana makin banyak penyedia konten kreatif dan iklan, yang dapat dimasuki oleh individu seperti selebgram dan youtuber dan tidak menjadi dominasi perusahaan besar saja. Hal ini menjadikan manajemen perusahaan periklanan perlu melakukan transformasi dan berbagai langkah strategis untuk meningkatkan daya saing agar mampu bertahan. Dalam mengambil keputusan strategis, pengawasan yang efektif dari dewan komisaris memegang peraran penting agar selaras dengan kepentingan pemegang saham. Penelitian ini bertujuan untuk menginvestigasi pengaruh diversitas dewan komisaris terhadap kinerja keuangan. Menggunakan uji regresi data panel pada perusahaan periklanan yang terdaftar di BEI tahun 2017-2019, hasil penelitian ini membuktikan bahwa diversitas pendidikan dan diversitas pengalaman dewan komisaris berpengaruh terhadap kinerja keuangan. Penelitian ini memberikan kontribusi bahwa untuk perusahaan periklanan terbukti secara empiris dipengaruhi oleh diversitas dewan komisaris meliputi aspek pendidikan dan pengalaman.

Pemetaan Potensi dan Minat Mahasiswa UPN “Veteranˮ Jakarta untuk Berwirausaha Erna Hernawati; Yuliniar Yuliniar
Ekonomi dan Bisnis Vol 5, No 2 (2018): Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Penelitian ini bertujuan untuk melakukan pemetaan tentang minat berwirausaha mahasiswa UPN ˮVeteranˮ Jakarta serta menguji tentang pengaruh antara Intention Credibility yaitu perceived desirability, Perceived feasibility, dan propensity to Act terhadap perilaku kewirausahaan (Entrepreneurial Behaviour) yang di indikasikan dengan atitude toward the behavior, subjective norm, dan perceived behavior control serta pengaruhnya terhadap enrerpreneurial intention (minat berwirausaha). Populasi dari penelitian ini adalah mahasiswa aktif tahun 2015 UPN ˮVeteranˮ Jakarta dengan mengambil sampel sebanyak 350 mahasiswa dari 7 fakultas, dengan menggunakan analisis deskriptif (cross tabulasi) dan analisis pengaruh dengan menggunakan partial least squre (PLS). Hasil uji reliabilitas nilai Composite Reliability dan Cronbachs Alpha dari setiap variable > 0,70 dengan demikian dapat disimpulkan bahwa semua variabel mempunyai reliabilitas yang baik, sedangkan uji validitas menunjukkan model pengukuran terhadap variabel penelitian atas dimensinya menunjukkan bahwa semua dimensi valid dengan nilai t hitung lebih besar dibandingkan dengan nilai t tabel (1.96 ) serta nilai > 0.50.Dari analisis deskriptif diperoleh hasil bahwa rata rata pekerjaan orang tua adalah PNS dan karyawan swasta sedangkan yang wirausaha hanya 25.2 % sedangkan dari hasil uji dengan menggunakan PLS diperoleh hasil bahwa semua hipotesis diterima kecuali perceived desirability dan perceived feasibility terhadap entrepreunerial intention. sehingga secara langsung maupun tidak langsung factor yang mempengaruhi minat berwirausaha mempengaruhi niat untuk berwirausaha (entrepreunerial intention) Hasil penelitian ini dapat memberikan kontribusi kepada Perguruan Tinggi untuk merancang proses pembelajaran yang efektif serta mendorong mahasiswa untuk berwirausaha melalui berbagai program yang dilakukan baik dikelas maupun diluar kelas.

PENGARUH EARNINGS PER SHARE, NET PROFIT MARGIN, DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM Taufan Septiawan; Erna Hernawati
EQUITY Vol 18, No 1 (2015): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

This study was conducted to examine the effect of Earnings Per Share, Net Profit Margin, Debt to Equity Ratio toward Stock Price on manufacturing companies in Indonesia Stock Exchange during the years 2009-2012. The population consists of 36 companies and are used as a sample of 17 ompanies. Sampling technique using purposive sampling method. Data were tested by using multiple regression analysis and hypothesis test with 5% level of confidence. The research results that the variables Earnings Per Share (EPS) and Net Profit Margin (NPM) gives significantly positive effect on Stock Price. The other variables Debt to Equity Ratio is not significantly to Stock Price. We suggest for investors in Indonesia Stock Exchange that paying attention other factors that regards Stock Price because with those information they can make the best decision for their investments

Pengaruh Enterprise Risk Management Terhadap Kinerja Keuangan Perusahaan Muhammad Faisal Anfasah Mutaz; Erna Hernawati; Agus Maulana
EQUITY Vol 24, No 2 (2021): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v24i2.2686

Penelitian ini bertujuan untuk mengetahui pengaruh enterprise risk management (ERM) terhadap kinerja perusahaan. Penelitian ini menggunakan perusahaan BUMN non-keuangan yang terdaftar pada BEI pada tahun 2015-2019. Dengan menggunakan metode purposive sampling jumlah sampel yang didapat yaitu sebanyak 16 perusahaan. Pengukuran kinerja perusahaan diproksikan dengan ROA, sedangkan indikator ERM diukur dengan konten analisis dengan jumlah 6 indikator yaitu Sentralitas CRO (Chief Risk Officer), pelatihan komite risiko, rapat komiter risiko, frekuensi penilaian risiko, level penilaian risiko, dan metode peniliaian risiko. Pengujian hipotesis dalam penelitian ini menggunakan Analisis Regresi Linier Berganda dengan program SPSS dan tingkat signifikansi 0,05 (5%). Hasil dari pengujian didapatkan (1) kinerja perusahaan tidak dipengaruhi signifikan oleh sentralitas CRO (2) kinerja perusahaan tidak dipengaruhi signifikan oleh pelatihan komite risiko (3) kinerja perusahaan dipengaruhi signifikan oleh rapat komite risiko (4) kinerja perusahaan tidak dipengaruhi signifikan oleh frekuensi penilaian risiko (5) kinerja perusahaan tidak dipengaruhi signifikan oleh level penilaian risiko (6) kinerja perusahaan tidak dipengaruhi signifikan oleh metode penilaian risiko

Penerapan Enterprise Risk Management dalam Meningkatkan Kinerja Keuangan di Perusahaan “XYZ” Mohamad A’ar Pranatha; Moeljadi Moeljadi; Erna Hernawati
Ekonomi dan Bisnis Vol 5, No 1 (2018): Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

The research will be discussed about the impact of the implementation of Enterprise Risk Management in improving financial performance in Company "XYZ". This research is done by using Qualitative method. In this study, the analysis of operational activities and the results of identification shows low risk, medium risk and high risk. This research is done by interview, observation and document analysis about the application of Enterprise Risk Management. This study shows that there are 18 risks that arise in the company. With the ERM, the company is more sensitive to the various risks that can occur the company can also provide an assessment of each risk and provide appropriate response and in accordance with the risk rating and can take a policy on decision making appropriate for the sustainability of the company.

ANALISIS PENERAPAN SISTEM PENGENDALIAN INTERNAL HIBAH PROGRAM PTSL DKI JAKARTA Mahmudah Aini; Erna Hernawati; Noegrahini Lastiningsih
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 4, No 1 (2019): Oktober
Publisher : Universitas Sangga Buana

Penelitian ini dilakukan berdasarkan kebutuhan laporan kinerja yang berkualitas diperlukanya penerapan pengendalian internal yang baik. Penelitian ini bertujuan untuk mngetahui penerapan sistem pengendalian internal hibah untuk program Pendaftaran Tanah Sistematis Lengkap Badan Pertanahan Nasional wilayah DKI Jakarta. Penelitian ini menggunakan metode kualitatif paradigma interpretative dengan proses pendekatan etnometodologi. Teknik yang digunakan untuk analisas data berupa observasi, wawancara dan dokumentasi kepada informan kunci dan informan pendukung serta dengan mengumpulkan dokumen sebagai data pendukung penelitian. Berdasarkan hasil penelitian, dapat disimpulkan bahwa prosedur hibah program Pendaftaran tanah Sistematis Lengkap pada Badan Pertanahan Nasional DKI Jakarta telah diterapkan karena telah memenuhi komponen pengendalian internal yang ada.

Pengaruh Corporate Governance, Kepemilikan Asing Dan Audit Tenure Terhadap Integritas Laporan Keuangan May Wulandari; Erna Hernawati; Husnah Nur Laela Ermaya
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.386

The research is a quantitative research in order to know the influence of audit committee, indepedendent commissioner, foreigh ownership and tenure audit towards financial statements integrity. Path analysis is analytical technique being used, software used is smartpls 3.2.2 with 5% level of significance. Testing shows results (1) audit committee gave negative effect to financial statements integrity, (2) independent commissioner gave no effect to financial statements integrity, (3) foreigh ownership also gave no effect to financial statements integrity, (4) tenure audit gave positive effect to financial statements integrity. Keyword: Audit Committee, Independent Commissioner, Foreign Ownership Audit Tenure, Integrity Of Financial Statements.

Pemberdayaan Pengusaha Batik sebagai Penggerak Perekonomian di Desa Pabean Udik Kabupaten Indramayu Ratna Hindria Dyah Pita Sari; Erna Hernawati; Masripah Masripah; Praptiningsih Praptiningsih
IKRA-ITH ABDIMAS Vol 6 No 1 (2023): IKRAITH-ABDIMAS Vol 6 No 1 Maret 2023
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikra-ithabdimas.v6i1.2386

The batik entrepreneurs in Pabean Udik Village are not optimal in developing their businessbecause of problems related to production and marketing. Entrepreneurs do not understand theexact capital cost calculation system and have not made financial reports that are in accordancewith accounting rules. This causes the determined selling price to often experience errors indetermining the cost of goods sold (COGS) which has an impact on the amount of gross profit. Inaddition, batik entrepreneurs do not pay attention to product marketing techniques, and do not evenhave a special concept in packaging their products. Based on the initial visit of the communitydedication team, the fact that the craftsmen only use plastic bags in packaging their products.However, this seems to be due to the fact that batik entrepreneurs have just risen since their businesshas decreased due to the Covid-19 pandemic. So they focus their business capital on product rawmaterials, not for packaging. Entrepreneurs also do not conduct online promotions or sales to invitebuyers. They only market by word of mouth and maintain their customers. With these problems, apersuasive approach and training are needed that are easily understood by batik entrepreneurs withall their limitations so that the services they carry out provide progress for the business managementsystem for batik entrepreneurs in Pabean Udik Village. The method of implementing this serviceconsists of surveys, interviews, and observations. Economic empowerment is carried out by trainingbatik entrepreneurs in Pabean Udik Village regarding basic accounting, introduction of quality raw materials, attractive product design and selling, as well as business digitization with training on theuse of marketplaces. With this training, it is hoped that batik entrepreneurs can apply the knowledgegained and be useful for the implementation of their business operations

Co-Authors Agus Maulana Husnah Nur Laela Ermaya Mahmudah Aini Masripah May Wulandari Moeljadi Moeljadi Mohamad A’ar Pranatha Muhammad Faisal Anfasah Mutaz Noegrahini Lastiningsih Praptiningsih Praptiningsih Ratna Hindria Dyah Pita Sari Retna Sari Taufan Septiawan Winda Amelia Yuliniar Yuliniar

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