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GAP ANALYSIS UNTUK MENGETAHUI KINERJA IMPLEMENTASI PROGRAM MERDEKA BELAJAR KAMPUS MERDEKA Mutmainah, Isbandriyati; Yulia, Iis Anisa; Marnilin, Feni; Mahfudi, Ahmad Zaid
Jurnal Ilmiah Manajemen Kesatuan Vol 10 No 1 (2022): JIMKES Edisi April 2022
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v10i1.934

Abstract

ABSTRACT This study aims to analyze the performance of the MBKM Economiic Faculty Nusa Bangsa University’s program implementation. The analytical method used are gap analysis and paired sample t-test by comparing student perceptions of student performance and student expectations of the importance of MBKM implementation and Economiic Faculty services in the MBKM program. The sampling method is saturated sampling, and the number of respondents is 142 students. By using gap analysis, the results showed that there was a gap between the perceived performance of students and expectations of the level of importance in both the implementation of the MBKM program and the quality of Economiic Faculty services in the implementation of MBKM. By using a different paired sample t-test, the results showed that there was a significant difference between the perceived performance of students and the level of importance of the MBKM program both in the implementation and quality of FEB services in the implementation of MBKM. The management of Economiic Faculty UNB needs to carry out a planned and structured evaluation of the implementation of the MBKM program so that the objectives of the program that are already good, can be implemented properly, and need to involve students in determining the MBKM program that is held so that there is harmony between the wishes of the manager and the needs of students regarding the benefits that will be obtained from student participation in the MBKM program. Keywords: Importance, Performnace, Service Quality, MBKM
ANALISIS DETERMINAN TERHADAP PERSISTENSI LABA PADA PERUSAHAAN JASA DI BEI Feni Marnilin; JMV Mulyadi; Darmansyah Darmansyah
JURNAL LENTERA AKUNTANSI Vol 2, No 2 (2016): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (525.414 KB) | DOI: 10.34127/jrakt.v2i2.202

Abstract

ABSTRACT This research to know determinant analysis of earnings persistence in the service company's (trade service and investment sectors) on the Indonesia stock exchange (idx) either partially or simultaneous. The samples used in the study using a purposive sampling methods i.e. financial statements services company's annual Trade in services and Investment in 2010 to 2014 as many as 27 of the company.The results of this study indicate that the variable cash Flow operating, the difference between the accounting Profit with Profit fiscal, Debt Levels and the simultaneous effect on Persistence. While partially cash flow operating of effect variables significantly to the Persistence of profit, variable is the difference between Accounting Profit with Fiscal Earnings do not affect significantly to earnings, and Persistence for variable Rate Debt is effect significantly to Earnings Persistence. Keyword: Cash Flow Operating, The difference between the Accounting Profit with Profit Fiscal, Debt Levels and Earnings Persistence.
GAP Analysis Untuk Mengetahui Kinerja Implementasi Program Merdeka Belajar Kampus Merdeka Isbandriyati Mutmainah; Iis Anisa Yulia; Feni Marnilin; Ahmad Zaid Mahfudi
Jurnal Ilmiah Manajemen Kesatuan Vol 10 No 1 (2022): JIMKES Edisi April 2022
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v10i1.934

Abstract

ABSTRACT This study aims to analyze the performance of the MBKM Economiic Faculty Nusa Bangsa University’s program implementation. The analytical method used are gap analysis and paired sample t-test by comparing student perceptions of student performance and student expectations of the importance of MBKM implementation and Economiic Faculty services in the MBKM program. The sampling method is saturated sampling, and the number of respondents is 142 students. By using gap analysis, the results showed that there was a gap between the perceived performance of students and expectations of the level of importance in both the implementation of the MBKM program and the quality of Economiic Faculty services in the implementation of MBKM. By using a different paired sample t-test, the results showed that there was a significant difference between the perceived performance of students and the level of importance of the MBKM program both in the implementation and quality of FEB services in the implementation of MBKM. The management of Economiic Faculty UNB needs to carry out a planned and structured evaluation of the implementation of the MBKM program so that the objectives of the program that are already good, can be implemented properly, and need to involve students in determining the MBKM program that is held so that there is harmony between the wishes of the manager and the needs of students regarding the benefits that will be obtained from student participation in the MBKM program. Keywords: Importance, Performnace, Service Quality, MBKM
ANALISIS DETERMINAN TERHADAP PERSISTENSI LABA PADA PERUSAHAAN JASA DI BEI Feni Marnilin; J.M.V. Mulyadi; Darmansyah ,
Media Riset Akuntansi, Auditing & Informasi Vol. 15 No. 1 (2015): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (157.181 KB) | DOI: 10.25105/mraai.v15i1.1651

Abstract

This research to know determinant analysis of earnings persistence in the service company's (trade service and investment sectors) on the Indonesia stock exchange (idx) either partially or simultaneous. The samples used in the study using a purposive sampling methods i.e. financial statements services company's annual Trade in services and Investment in 2010 to 2014 as many as 27 of the company.The results of this study indicate that the variable cash Flow operating, the difference between the accounting Profit with Profit fiscal, Debt Levels and the simultaneous effect on Persistence. While partially cash flow operating of effect variables significantly to the Persistence of profit, variable is the difference between Accounting Profit with Fiscal Earnings do not affect significantly to earnings, and Persistence for variable Rate Debt is effect significantly to Earnings Persistence.Keyword: Cash Flow Operating, The difference between the Accounting Profit with Profit Fiscal, Debt Levels and Earnings Persistence.
Pengaruh Kualitas Layanan terhadap Kepuasan Pelaksanaan Program MBKM Iis Anisa Yulia; Isbandriyati Mutmainah; Feni Marnilin; Ahmad Zaid Mahfudi
Jurnal Ilmiah Manajemen Kesatuan Vol 10 No 3 (2022): JIMKES Edisi Desember 2022
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v10i3.935

Abstract

ABSTRACT Service quality and student satisfaction are important aspects of the strategy of higher education institutions in the competitive higher education market. One of the quality of higher education services that needs attention is the quality of service in the learning process. Merdeka Belajar Kampus Merdeka (MBKM) is a program launched by the Ministry of Education, Culture, Research and Technology as a service for students by providing opportunities for students to hone skills according to their interests and talents with various programs. The Faculty of Economics and Business UNB has organized the MBKM program since 2020/2021 with two programs, namely Student Exchange and KKNT. This study aims to determine the level of student satisfaction with the quality of service implementation of the MBKM program. This study uses census data, the analytical methods used multiple linear regression. Based on the results of t-test here are three variables that effect i.e. variable Tangibles, Reliability and Responsiveness while variable Assurance, Emphaty and Relevance does not affect the satisfaction of the implementation of the MBKM program. The result of this research was based on the F-test is the quality of service which consists of Tangibles, Reliability, Responsiveness, Emphaty, Assurance, and Relevance take effect simultaneously to satisfactions of the implementation of the MBKM program. Keywords : Service quality; Satisfaction; MBKM
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS AKUNTANSI LINGKUNGAN PADA UKM DI KOTA DAN KABUPATEN BOGOR Heri Susanto; Eha Hasni Wahidhani; Isbandriyati Mutmainah; Iis Anisa Yulia; Feni Marnilin; Faizal Maad
Jurnal Abdi Inovatif (Pengabdian Kepada Masyarakat) Vol 1, No 1 (2022): Jurnal Abdi Inovatif (Pengabdian Kepada Masyarakat)
Publisher : Universitas Nusa Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (711.874 KB) | DOI: 10.31938/jai.v1i1.396

Abstract

Abstract Community service is one of the three activities of the Tri Dharma of Higher Education which in its implementation involves all the academic community of higher education. In 2021, the Lecturer Team of the Faculty of Economics and Business will hold Community Service activities with the theme of Training in the preparation of environmental accounting-based financial reports for SMEs (Small and Medium Enterprises) in the City and Regency of Bogor. This theme is important considering that there are externalities from the company's business activities that have not been fully understood, known and responded to by business actors, especially SMEs. Community service activities are carried out with three methods, namely counseling, training, and making simple accounting applications for the preparation of environmental accounting-based financial reports that can be used by business actors who become community service suggestions. Based on the information obtained during the training, it was known that SME participants have not implemented environmental accounting-based financial reports in their business activities, so their understanding of the importance of environmental accounting and its application is very limited. Participants were very enthusiastic because the training could open their horizons and thoughts about good and correct bookkeeping. SME participants are expected to be able to compile financial reports even though they are still in a simple form. In addition, SMEs are more concerned about the environment both internally and externally and can choose raw materials for production and products that are environmentally friendly. AbstrakPengabdian pada masyarakat merupakan salah satu dari tiga kegiatan Tri Dharma Perguruan Tinggi yang dalam pelaksanaannya melibatkan semua civitas akademika perguruan tinggi. Tahun 2021, Tim Dosen Fakultas Ekonomi dan Bisnis menyelenggarakan kegiatan Pengabdian pada Masyarakat dengan tema Pelatihan penyusunan laporan keuangan berbasis akuntansi lingkungan pada  UKM (Usaha Kecil dan Menengah) di Kota dan Kabupaten Bogor. Tema ini penting mengingat adanya eksternalitas dari kegiatan bisnis perusahaan yang belum sepenuhnya dipahami, diketahui dan direspon oleh para pelaku usaha khususnya UKM. Kegiatan pengabdian masyarakat dilaksanakan dengan tiga metode, yaitu penyuluhan, pelatihan, dan pembuatan aplikasi akuntansi sederhana untuk penyusunan laporan keuangan berbasis akuntansi lingkungan yang dapat digunakan oleh pelaku usaha yang menjadi saran pengabdian masyarakat. Berdasarkan informasi yang diperoleh saat pelatihan, diketahui bahwa peserta UKM belum menerapkan laporan keuangan berbasis akuntansi lingkungan dalam kegiatan usahanya, sehingga pemahaman tentang pentingnya akuntansi lingkungan dan penerapannya sangat terbatas. Peserta sangat antusias karena pelatihan tersebut dapat membuka wawasan dan pemikiran mereka mengenai pembukuan yang baik dan benar. Peserta UKM diharapkan dapat menyusun laporan keuangan walaupun masih dalam bentuk sederhana. Selain itu pelaku UKM lebih peduli terhadap lingkungan baik internal maupun eksternal serta dapat memilih bahan baku untuk produksi dan produk yang ramah lingkungan.
Manajemen dan Pengelolaan Bank Sampah Rumah Tangga menjadi Produk Bernilai Ekonomi dan Ramah Lingkungan Nia Sonani; Srikandi; Feni Marnilin; Dewi Fitrianti; Mulyana Gustira Putra
Almufi Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2: Desember (2022)
Publisher : Yayasan Almubarak Fil Ilmi

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

Abstract

Sampah masih menjadi permasalahan utama Kapubaten Bogor karena volumenya terus meningkat. Timbunan sampah yang berasal dari pemukiman/rumah tangga sekitar 60%,  sedangkan 10% dari pasar dan sisanya dari beberapa tempat timbunan sampah liar atau sungai. Tahun 2021 jumlah timbunan sampah yang dihasilkan warga Kabupaten Bogor mencapai 2800 ton setiap harinya, sekitar 2100 ton dibuang ke Tempat Pembuangan Akhir (TPA) Galuga, sisanya sekitar 700 ton diolah di Tempat Pembuangan Sementara dengan prinsip Reduce, Reuse dan Recycle (TPS3R), Bank Sampah, lapak-lapak barang bekas. Demikian juga sampah rumah tangga yang ada di Desa Kedung Waringin, Kabupaten Bogor, dimana masyarakat sudah melaksanakan pengelolaan bank sampah dan pemanfaatan sampah organik dan anorganik yang bernilai ekonomi dan ramah lingkungan.
Analisis Determinan Persistensi Laba pada Perusahaan Jasa di Bursa Efek Indonesia Feni Marnilin; J.M.V. Mulyadi
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 4 No 01 (2017)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.356 KB) | DOI: 10.35838/jrap.2017.004.01.2

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ABSTRACT This study aims to analyze and believe the factors that affect the return of sharia in the Jakarta Islamic Index. The sample of research is 29 companies with data from 2009-2015. Data analysis using multiple regression analysis. The results showed, liquidity and leverage is not significant significant to the return of sharia stocks. Operating cash flows are significant and positive against Sharia share returns. An interesting finding in this research is the role of operating cash flow as a determinant of stock returns. Future research can be proven the role of cash flow and other financial performance as a determinant of stock returns. ABSTRAK Persistensi laba merupakan laba yang dapat digunakan sebagai indikator laba mendatang. Persistensi laba yang berkesinambungan dinyatakan sebagai laba yang mempunyai kualitas tinggi. Penelitian ini bertujuan untuk mengetahui analisis determinan persistensi laba pada perusahaan jasa sektor perdagangan jasa dan investasi. Sampel yang digunakan dalam penelitian menggunakan metode purposive sampling yaitu perusahaan jasa sektor perdagangan jasa dan investasi sebanyak 27 perusahaan selama tahun 2010 hingga tahun 2014. Pengujian dilakukan dengan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa aliran kas operasi dan tingkat utang berpengaruh terhadap persistensi laba, perbedaan antara laba akuntansi dengan laba fiskal tidak berpengaruh terhadap persistensi laba. JEL Classification: M41, L81
Pemberdayaan Masyarakat dalam Pengelolaan Sampah dari Limbah Sayuran di Kwt Kenanga, Kelurahan Kedung Waringin Kecamatan Bojong Gede, Kabupaten Bogor Srikandi Srikandi; Nia Sonani; Feni Marnilin; Dewi Fitrianti; Mulyana Gustira Putra
Jurnal Abdimas Adpi Sosial dan Humaniora Vol. 4 No. 2 (2023): Jurnal Abdimas ADPI Sosial dan Humaniora (Future Issue)
Publisher : Asosiasi Dosen Pengabdian kepada Masyarakat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47841/jsoshum.v4i2.288

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Organic Fertilizers are fertilizers made from various natural ingredients. These natural ingredients can come from leaf litter or from food waste and leftovers. Garbage and food waste is fermented anaerobically (without oxygen) and without the help of the sun. The purpose of this activity is to introduce the manufacture of organic fertilizer from vegetable waste to the Kedung Waringin Village community. The material provided in this activity is how to utilize vegetable waste into products that have economic value. The material includes processing waste into organic fertilizer. The material is given by way of presentation using PowerPoint. The method of this activity is in the form of counseling and training to provide insight into organic fertilizers. The results of the socialization of organic fertilizers showed that the knowledge of the ylang-ylang women farming group increased by an average of 7% through the pretest and post-test values ​​during the socialization. Based on the evaluation, it shows that the women farmer group has been able to make organic fertilizer independently. Socialization on the manufacture of organic fertilizers provides additional insight for women farmer groups on the use of organic fertilizers for agriculture.
Pengaruh Perceived Value Terhadap Kepuasan Implementasi Program MBKM Feni Marnilin; Isbandriyati Mutmainah; Iis Anisa Yulia; Ahmad Zaid Mahfudi
Jurnal Ilmiah Manajemen Kesatuan Vol 11 No 1 (2023): JIMKES Edisi April 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i1.936

Abstract

Perceived value and student satisfaction are important aspects in higher education. The Ministry of Education, Culture, Research and Technology plans the Merdeka Belajar Kampus Merdeka (MBKM) program to be able to equip students to learn from various disciplines that are relevant to their interests and needs to enter the world of work. The Faculty of Economics and Business, University of Nusa Bangsa has organized the MBKM program with two programs, namely Student Exchange and KKNT. This study aims to determine the level of success of the MBKM program that has been carried out by analyzing the perceived value of the satisfaction of the MBKM program implementation. The analytical method used is multiple linear regression analysis with the dependent variable is implementation satisfaction, and the independent variable is perceived functional value, perceived emotional value, perceived social value. The results showed that partially perceived functional value and perceived social value had an effect, while simultaneously all independent variables had an effect on dependent satisfaction. Keywords: perceived value, satisfaction, MBKM