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Pengaruh Profitabilitas dan Rasio Altman Terhadap Harga Saham ( Studi Pada Perusahaan Pertambangan Yang Go Public Di BEI ) Wulandari, Desy; ., Carmidah; Wiratno, Adi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 1 (2017): Vol 2 No 1 (2017) : Soedirman Accounting Review Juni 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.292 KB) | DOI: 10.20884/sar.v2i1.400

Abstract

This study was intended to indentify the impact of the profitability ratio and ratios in model Altman Z-Score on the prices of stocks. The study was conducted at a go public mining company registered at the Indonesia’s Stock Exchange in 2012-2015. The sample included 8 companies which were taken using purposive sampling method. The data used were the secondary data which were in the form of annual financial statements of the company and were collected using data base collection method. The data were analyzed using multiple linear regression analysis supported with SPSS 24.00 program. The result of the study showed that (1) Profitability ratio are proxied by Return On Asset (ROA) did not significantly affect the prices of stocks with sig. 0,088. (2) Altman’s ratios (Z-Score) significantly contributed to the prices of stocks with sig. 0,009.
The effect of human resources, internal control system, and implementation effectiveness of village financial systems on village financial statements quality (Survey on entire village in Bantul district) Jatmiko, Bambang; Prawoto, Nano; Astuti, Rini Juni; Wulandari, Desy
MEC-J (Management and Economics Journal) Vol 3, No 1 (2019)
Publisher : Faculty of Economics, State Islamic University of Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (766.883 KB) | DOI: 10.18860/mec-j.v0i2.6700

Abstract

The research objectives are follows: (1) to test and prove empirically the effect of human resources on village Financial Reports Quality; (2) to test and prove empirically the effect of internal controls on village Financial Reports Quality. (3) to test and prove empirically the effectiveness of Village Financial System (SISKEUDES) on the village Financial Reports Quality. The research object were villages in Bantul Regency. The samples were 43 villages selected by purposive sampling method. The respondent targets were village heads, village secretaries, or financial staff. This study uses a quantitative method with primary data collection by questionnaires. The study results show that human resources in villages of Bantul Regency are still low due to lack of training and experience to make financial reports. The internal control system of villages in Bantul Regency is quite satisfactory. They have understood the procedures of their respective main tasks and functions, the risks faced of their mistakes and frauds. The Village Financial System in villages of Bantul Regency has been effectively implemented because all villages have used the Village Financial System application in order all the financial reports can be directly accounted for by central government.
PRODUCT QUALITY AND PRICE PERCEPTION BUYING DECISION AGAINST SALONPAS PAIN RELIEF PATCH IN HYPERMART DAAN MOGOT WEST JAKARTA Tyas, Ari Anggarani Winadi Prasetyoning; Wulandari, Desy
Journal of Management and Business Vol 14, No 1 (2015): MARCH 2015
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.07 KB) | DOI: 10.24123/jmb.v14i1.308

Abstract

In this research aims to analyze the influence of the quality product (X1) and perceived price (X2) on purchase decisions (Y) toward Salonpas Pain Relief Patch (Case Study in Hypermart Daan Mogot West Jakarta). The data used in this research is primary data obtained from the answers of the respondents who had bought and feel Salonpas Pain Relief Patch. The sampling technique used in this research was a non-probability sampling, whereas the sample collection method can be done by purposive sampling method and the method of determining the number of samples generated using the MOE formula of 100 respondents. Respondents in this study is that consumers are shopping in Hypermart Daan Mogot West Jakarta ever purchased and feel the Salonpas Pain Relief Patch. This research uses multiple linear regression method. Research results show that the quality of products (X1) has a significant influence on purchasing decisions (Y), and price perception has a significant influence on purchasing decisions (Y), but it also results showed that the quality of products (X1) and perceived price (X2) jointly have a significant impact on the purchase decision.
MADRASAH DAN SEJARAH SOSIAL PENDIDIKAN ISLAM Hidajati, Fitrijah; Wulandari, Desy; Kholiq, Abdul; Mahfud, Choirul
NUR EL-ISLAM : Jurnal Pendidikan dan Sosial Keagamaan Vol 6 No 1 (2019): (APRIL) 2019
Publisher : Institut Agama Islam Yasni Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.968 KB)

Abstract

Madrasah di Indonesia tumbuh dan berkembang sedikit banyak menjadi suplemen perkembangan pesantren dinilai fokus pada pembelajaran agama, namun masih minim akan pembelajaran umumnya plus keagamaan. Hingga hari ini, keberadaan madrasah tidak bisa dipisahkan dari runtutan rancangan untuk mengembangkan lebih baik mengenai aktivitas mendapatkan ilmu agama baik dirumah, musholla, pesantren ataupun masjid. Dari sini diketahui, bahwa kelembagaan madrasah sudah mengalami pembaruan kurikulum dan lainnya. Kehadiran madrasah dipandang sebagai indikator utama dalam perkembangan positif dan majunya prestasi kemajuan sejarah sosial pendidikan Islam.  Kata Kunci: Madrasah, Potret Sejarah  Sosial, Pendidikan Islam
PENGARUH PENGAPLIKASIAN RAINBOW EYESHADOW TERHADAP HASIL RIASAN MATA SIPIT UNTUK TATA RIAS PENGANTIN MODIFIKASI MUSLIM YOGYA PAES AGENG Wulandari, Desy
Jurnal Tata Rias Vol 7, No 01 (2018): Vol.07 N0.1 Edisi Yudisium Februari 2018
Publisher : Program Studi Pendidikan Tata Rias

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Abstract

Abstrak: Tata rias wajah yang menjadi tren pada tahun 2015 hingga 2017 yaitu teknik pengaplikasian rainbow eyeshadow. Tujuan penelitian untuk mengetahui : 1) Pengaruh pengaplikasian rainbow eyeshadow terhadap hasil riasan mata sipit panjang dan kecil untuk tata rias pengantin modifikasi muslim yogya paes ageng, 2) hasil jadi riasan terbaik pengaplikasian rainbow eyeshadow antara mata sipit panjang dan kecil dan respon panelis. Jenis penelitian ini adalah pre eksperimental design dengan rancangan penelitian one shoot case study. Metode pengumpulan data menggunakan observasi dengan melibatkan 30 observer, terdiri dari 5 dosen dan 25 mahasiswa tata rias. Teknik analisis data menggunakan rumus nilai rata-rata, uji-t, dan persentase dengan taraf signifikan 5% (P < 0,05). Hasil penelitian menunjukkan bahwa pengaplikasian rainbow eyeshadow teknik 8 warna pada bentuk mata sipit panjang dan kecil untuk tata rias pengantin modifikasi muslim yogya paes ageng dengan nilai rata-rata masing-masing 3,63 dan 3,21. Selanjutnya untuk hasil jadi riasan terbaik dilihat dari t-test dengan nilai signifikan 0,000 < 0,05 dan F hitung sebesar 0,117. Untuk respon panelis terhadap pengaplikasian rainbow eyeshadow teknik 8 warna memperoleh persentase sebesar 97% dengan respon positif memilih mata sipit panjang.             Kata Kunci: Tren make up, bentuk mata sipit, tata rias pengantin modifikasi   Abstract: Trend makeup in 2015 until 2017 is the application of rainbow eyeshadow. The aims of this research is to know: 1) the effect of rainbow eyeshadow application on the result of makeup of long and small slit eyes for bridal makeup modification of yogya paes ageng, 2) the result from the best makeup application of rainbow eyeshadow between long and small slit eyes and panelist response. This type of research is pre experimental design with one shoot case study design. The method of data collection is using observations involving 30 observers, consisting of 5 lecturers and 25 students from cosmetology major. The data analysis technique use the average value formula, t-test, and percentage with 5% significant level (P <0,05). The results showed that the application of rainbow eyeshadow 8 colors technique on the shape of long and small slit eyes for Moslem bridesmaid modification yogya paes ageng with an average value respectively 3.63 and 3.21. Next, the best  makeup result can be seen from t-test with significant value 0.000 <0.05 and F arithmetic of 0.117. For the panelist response to the application of rainbow eyeshadow the 8 color technique obtained a percentage of 97% with a positive response choosing long narrow eyes.  Keywords: Makeup trends, eye slits, bridal makeup modifications
ANALYSIS OF FACTORS AFFECTING STOCK PRICES THROUGH CAPITAL ADEQUACY LEVEL IN CONVENTIONAL COMMERCIAL BANKS LISTED ON INDONESIA STOCK EXCHANGE IN 2015-2017 Wulandari, Desy
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 4 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (595.981 KB)

Abstract

This study aims to examine whether there is an effect of loan to deposit ratio (LDR), non-performing loans (NPL), return on assets (ROA), net interest margin (NIM), operational expenses on operating income (BOPO) and good corporate governance (GCG) both directly and indirectly through the Capital Adequacy Level (CAR) of the Share Price. This study aims to examine whether there is an effect of loan to deposit ratio (LDR), non-performing loans (NPL), return on assets (ROA), net interest margin (NIM), operational expenses on operating income (BOPO) and good corporate governance ( GCG) both directly and indirectly through the Capital Adequacy Level (CAR) of the Share Price. Data is processed using Path Analysis. The results of this study indicate that Non-Performing Loans (NPL), Return On Assets (ROA), Net Interest Margin (NIM) have a direct positive effect on stock prices. While the Loan to Deposit Ratio (LDR), Operating Expenses on Operating Income (BOPO), Good Corporate Governance (GCG) have a significant negative direct effect on Stock Prices. Hypothesis testing for indirect effect shows the results that the Loan to Deposit Ratio (LDR), Non-Performing Loans (NPL), Return On Assets (ROA), Net Interest Margin (NIM), Operational Expenses on Operating Income (BOPO), and Good Corporate Governance (GCG) has a significant effect on Stock Prices through the Capital Adequacy Level (CAR).
EX ANTE REVIEW DALAM MEWUJUDKAN KONSTITUSIONALITAS PERATURAN PERUNDANG-UNDANGAN DI INDONESIA Wulandari, Desy
Indonesian State Law Review (ISLRev) Vol 1 No 1 (2018): Indonesian State Law Review 1(1), October 2018
Publisher : Department of Constitutional and Administrative Law, Faculty of Law Universitas Negeri Semarang (UNNES).

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (486.318 KB) | DOI: 10.15294/islrev.v1i1.26938

Abstract

This study aimed to describe the constitutional test models in France and in Indonesia and the prospect of application of the ex ante review in realizing the constitutionality of laws and regulations in Indonesia. The method used by the author is using a normative juridical approach of comparative law. The results showed that the ratio of the most influential position is on the object and the subject of testers. Indonesia's Constitutional Court is subject testers incorporated as a judicial body with the test object in the form of legislation that has been passed and enacted. Whereas in France the Constitutional Council is the subject of testers incorporated as a quasi-judicial body with the test object in the form of draft legislation which has not been enacted. prospects for application of the ex ante review with a name elaborates the basic models of constitutional previews should be considered for implementation in Indonesia, with two alternatives, namely the preview is done by the Constitutional Court or preview conducted by the Legislative Board. This concept is done by a process when a bill has been discussed is obliged to do a preview for the legislation and are non obliged organic law for the non-organic statute law. but the weakness that really stands out is that there is an overlap principle of checks and balances adopted by Indonesia when it is done by the Constitutional Court, and if done by the Legislative Body the authority or the task is still within the scope of the legislature so that they made possible many there is a discrepancy between the bill with Tests of the 1945 Constitution of the draft legislation before it was passed and enacted, consideration of alternative solutions to minimize the unconstitutionality of a law that has been in effect. To accommodate it necessary to do some changes to the 1945 Constitution and the Act governing the MPR, DPR, DPD and DPRD
PENGARUH PENDIDIKAN KESEHATAN TENTANG KEPUTIHAN (LEUCORRHEA) DENGAN METODE FOCUS GROUP DISCUSSION (FGD) TERHADAP PENGETAHUAN DAN SIKAP REMAJA PUTRI DI SMA NEGERI 1 SUNGAI KUNYIT ., Nurdiana; ., Adriana; Wulandari, Desy
Jurnal ProNers Vol 3, No 1 (2015): Proners
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jpn.v3i1.42097

Abstract

Latar Belakang: Indonesia sekitar 75 % wanita pernah mengalami keputihan,sekitar 70 % remaja putri di Indonesia mengalami masalah keputihan. Pentingnyabagi para remaja putri sejak dini untuk merawat kebersihan genitalia. Oleh sebabitu menjaga kebersihan organ genitalia sangat penting. Beberapa hal yang harusdiketahui untuk menjaga kebersihan genitalia yaitu pengetahuan, sikap, dantindakan. Sikap dan pengetahuan remaja putri yang kurang tentang akan kebersihangenitalia dapat diberikan informasi melalui pendidikan kesehatan. Pendidikankesehatan merupakan usaha meningkatkan kemampuan perilaku mereka padaperilaku kesehatan secara optimal. Metode untuk melakukan pendidikan kesehatansatu diantaranya adalah Focus Group Discussion (FGD).Tujuan: Untuk mengetahui adanya pengaruh pendidikan kesehatan tentang keputihan(leucorrhea) dengan metode Focus Group Discussion (FGD) terhadap pengetahuandan sikap remaja putri di SMA Negeri 1 Sungai Kunyit.Metode: Penelitian ini menggunakan desain kuantitatif dengan pendekatan quasieksperiment one group pre and post test without control. Sampel yang digunakansebanyak 19 responden. Pengambilan sampel menggunakan metode randomsampling. Pengumpulan data dilakukan pada bulan Mei 2019 dengan menggunakankuisoner. Analisa data menggunakan Uji Marginal Homogenity dengan aplikasiSPSS versi 18.0.Hasil: Sebanyak 89,5 % memiliki pengetahuan yang baik dan sebanyak 63,2 %memiliki sikap yang baik. Analisa bivariat dengan Uji Marginal Homogenitydidapatkan nilai p value untuk variabel pengetahuan sebesar 0,007 (p<0,05) dannilai p value variabel sikap sebesar 0,003 (p<0,05).Kesimpulan: Ada pengaruh pendidikan kesehatan tentang keputihan (leucorrhea)dengan metode Focus Group Discussion (FGD) terhadap pengetahuan dan sikapremaja putri di SMA Negeri 1 Sungai Kunyit.Kata kunci : Keputihan, Pengetahuan, Sikap, Pendidikan Kesehatan, FocusGroup Discussion.
Pengaruh Chief Financial Officer Berlatar Belakang Akuntan terhadap Audit Fee Wulandari, Desy; Harymawan, Iman
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 1 (2021): Jurnal Riset Akuntansi dan Keuangan. April 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i1.27997

Abstract

This study aims to examine the association between accountant Chief Financial Officer (CFO) and audit fee. This study also aims to examine whether accountant CFO affects audit fee when firms have high ratio of leverage, inventory and receivable, and cash. This study uses Ordinary Least Square Regression analysis model to test its hypothesis. The sample consists of 699 firm-year observations covering the period 2010 to 2017. The result shows that accountant CFO is not associated with audit fee, but when leverage is high, accountant CFO is negatively and significantly related to audit fee. This study also finds that accountant CFO doesn’t affect audit fee when inventory and receivable ratio is high, but it has significant negative effect on audit fee when firm has high ratio of cash. This study has implications as consideration in making decisions, regarding expertise and background of finance director related to audit fee when firms have high ratio of leverage and cash.
Membangun Desa Binaan Tanggap COVID-19, Lupus, Reumatik, dan Alergi: Upaya Menurunkan Angka Kejadian dan Mencegah Kekambuhan di Malang Handono, Kusworini; Wahono, Cesarius Singgih; Barlianto, Wisnu; Dewi, Elvira Sari; Sari, Tita Luthfia; Hasanah, Dian; Rahman, Perdana Aditya; Anshory, Muhammad; Wulandari, Desy; Sari, Dewi Purnama; Endharti, Agustina Tri; Nurdiana, Nurdiana; Kalsum, Umi; Susianti, Hani; Kalim, Handono
International Journal of Community Service Learning Vol 5, No 1 (2021): February 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijcsl.v5i1.30161

Abstract

Kurangnya pengetahuan masyarakat tentang COVID-19, lupus, reumatik, dan alergi mempengaruhi keberhasilan terapi, penurunan angka kejadian, dan pencegahan kekambuhan. Tujuan pengabdian masyarakat adalah membangun desa-desa binaan tanggap COVID-19, lupus, reumatik, dan alergi di Malang oleh Tim Kelompok Kajian Lupus, Autoimun, Reumatik, dan Alergi (LAURA) Universitas Brawijaya. Warga desa binaan diberikan penyuluhan berupa seminar awam dan pelatihan tentang pertolongan awal pada penyakit COVID-19, lupus, reumatik, dan alergi, kemudian diminta mengisi kuesioner posttest untuk mengukur pemahaman. Desa-desa binaan diberikan thermo-gun dan wastafel untuk menerapkan protokol kesehatan. Satu bulan kemudian dievaluasi adanya kejadian COVID-19, lupus, reumatik, dan alergi di desa binaan. Hasil evaluasi menunjukkan rata-rata warga desa binaan memahami 78,3% materi yang diberikan dan menerapkan protokol kesehatan sesuai yang diajarkan saat penyuluhan. Dilaporkan tidak ada kejadian COVID-19 serta kekambuhan lupus, reumatik, dan alergi dalam satu bulan terakhir kegiatan. Kesimpulan: pembangunan desa-desa binaan di Malang meningkatkan tanggap warga terhadap COVID-19, lupus, reumatik, dan alergi.