Articles
<![CDATA[ANALISIS PENERAPAN STANDAR AKUNTANSI DAN SISTIM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN ]]>
<![CDATA[Alwi Alwi]]>;
<![CDATA[M Rimawan]]>;
<![CDATA[Aliah Pratiwi]]>
<![CDATA[ INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 2 (2020): September 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (664.569 KB)
|
DOI: 10.26618/inv.v2i2.4112
<![CDATA[This study aims to analyze the effect of the adoption of Government Accounting Standards and Internal Control Systems on the Quality of Financial Statements of case studies conducted at the Regional Government Work Unit in Bima City Government. The research instrument used was a questionnaire with a Likert scale. The population and sample in this study is the Regional Work Unit as an accounting entity in the Bima City government area. The sampling method in this study uses a purposive sampling method with the Quota Sampling approach with each SKPD there are 3 respondents sampled namely the Head of Finance, Section Head as reviewer of the financial statements that have been prepared and Accounting Section Staff in charge of directly compiling financial statements. Data analysis techniques used in this study are the Validity Test, Reliability Test, Classical Assumption Test (Normality, Multicollinearity, Autokoerlasi) and Hypothesis Test with Multiple Linear Regression Test. The results of the analysis conducted in this study indicate that there is a positive influence on the application of Government Accounting Standards and Internal Control Systems to the Quality of Financial Statements in the Regional Government Work Unit of the City of Bima.]]>
<![CDATA[VILLAGE FUNDS ALLOCATION TOWARDS ECONOMIC GROWTH, HUMAN DEVELOPTMENT INDEX AND POVERTY IN BIMA REGENCY ]]>
<![CDATA[M. Rimawan M.Rimawan]]>
<![CDATA[ JASS (Journal of Accounting for Sustainable Society) Vol 2 No 01 (2020): VOL 02 NO 01 Tahun 2020 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sutaatmadja ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35310/jass.v2i01.242
<![CDATA[The Economic performance of a region can be seen from the of Gross Regional Domestic Revenue or economic growth. The economic growth of the regions has an important role in creating prosperity, increasing the standard of living and providing employment. Village fund Allocation is as a stimulant fund to encourage and finance village government programs that are supported by community participation in carrying out government activities, development and community empowerment. Although Village fund Allocation in the past 5 years has tends to fluctuate, human development index increases and poverty fluctuates. Thus the main objective of this study is to analyzen the impact of Village fund Allacoation on economic growth. Human development index and Poverty in Bima Regency. The Analytical method used is a quantitative research method using the Warp PLS statistical tool. The result of analysis show that the variable Allocation of Village funds has a positive effect on economic growth, the human development index while does not affect poverty]]>
<![CDATA[Analisis Pengaruh Ukuran Perusahaan dan Operating Leverage Terhadap Struktur Modal Pada PT Mayora Indah Tbk ]]>
<![CDATA[Muhammad Fatir]]>;
<![CDATA[M Rimawan]]>
<![CDATA[ JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur Vol 3 No 1 (2022): Desember 2022 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Surakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.56456/jebdeker.v3i1.139
<![CDATA[Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh Ukuran Perusahaan, Debt To equity ratio terhadap Debt to Equity pada PT Mayora Indah Tbk. Populasi dalam penelitian ini adalah data laporan keuangan PT. Mayora Indah Tbk. selama 31 tahun sejak tercatatnya di bursa efek indonesia pada tahun 1990 sampai 2021 dan sampel 10 tahun dari tahun 2012 sampai 2021. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan kriteria data terupdate dan ketersediaan data mengenai variabel penelitian yang akan digunakan. Metode analisis data yang digunakan dalam penelitian ini adalah menggunakan teknik analisis regresi linear berganda dengan menggunkan alat statistik SPSS V24. Hasil dari penelitian ini menunjukkan bahwa secara parsial ukuran perusahaan berpengaruh terhadap debt to equity ratio, degree of Operating Laverage tidak berpengaruh terhadap debt to Equity Ratio, sedangkan secara Simultan ukuran perusahaan dan degree of operating laverage berpengaruh terhadap debt to equity ratio pada PT Mayora Indah Tbk.]]>
<![CDATA[GERAKAN SABTU SEHAT CIVITAS AKADEMIKA SEKOLAH TINGGI ILMU EKONOMI BIMA : GERAKAN SABTU SEHAT CIVITAS AKADEMIKA SEKOLAH TINGGI ILMU EKONOMI BIMA ]]>
<![CDATA[Puji Muniarty]]>;
<![CDATA[M Rimawan]]>;
<![CDATA[Alwi]]>;
<![CDATA[Hanifah Muthiah]]>;
<![CDATA[M Syukur Dwiriansyah]]>;
<![CDATA[Mawar Hidayati]]>;
<![CDATA[Wulandari]]>;
<![CDATA[Mukhlis]]>
<![CDATA[ JURNAL PENGABDIAN KEPADA MASYARAKAT CAHAYA MANDALIKA (ABDIMANDALIKA) e-ISSN 2722-824X Vol. 3 No. 2 DESEMBER (2022) ]]>
Publisher : <![CDATA[Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Perguruan Tinggi mengemban fungsi tridharma : pendidikan dan pengajaran, penelitian, dan pengabdian kepada masyarakat. Ketiga darma saling berkaitan antara lain dharma pertama (pendidikan: teoretik) dan kedua (penelitian: inovasi) harus secara konkrit mendukung dharma ketiga (pengabdian: transformasi) yang akan dijalankan oleh dosen dan mahasiswa. Kebersihan lingkungan merupakan bagian yang sangat vital dalam keberlangsungan hidup sehingga lingkungan harus dijaga kebersihannya agar tetap bersih dan asri. Sekolah Tinggi Ilmu Ekonomi Bima merupakan bagian dari satuan penyelenggara pendidikan yang menjalan tridharma perguruan tinggi, salah satu kegiatan pengabdian kepada masyarakat secara rutin setiap hari Sabtu yaitu kegiatan Sabtu Sehat yang berupa gotong royong menjaga kebersihan lingkungan dalam dan luar kampus, olahraga bersama dan pembahasan tridharma antar kelompok dosen dan pembahasan kegiatan-kegiatan lain yang menunjang indikator kinerja perguruan tinggi. diharapkan dari berbagai kegiatan pengabdian kepada masyarakat Sabtu Sehat dapat memberikan manfaat untuk masyarakat sekitar dan meningkatkan kinerja civitas akademika khususnya dosen.]]>
<![CDATA[ANALYSIS OF GROSS PROFIT MARGIN AND QUICK RATIO ON SHARE PRICES IN PT. HUTAMA KARYA (PERSERO) ]]>
<![CDATA[fatmawati fatmawati]]>;
<![CDATA[M Rimawan]]>
<![CDATA[ JASS (Journal of Accounting for Sustainable Society) Vol 4 No 01 (2022): JASS Edisi Juni 2022 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sutaatmadja ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35310/jass.v4i01.721
<![CDATA[This study aims to analyze gross profit margin (GPM) and quick ratio (QR) against the share price in PT. Hutamakarya (persero), in this study conducted an analysis of financial statements using financial ratios as a measurement tool, such as gross profit margin (GPM) and quick ratio (QR). This research includes a type of associative research that is a research formulation that is questioning, the relationship between two or more variables, the population in this study is the data of financial statements for 20 Years from 2000-2019 at PT Hutama karya (persero). the samples used in this study are financial statements for the last 10 years, starting from 2010-2019, sampling techniques with purposive sampling. Data analysis method using multiple linear regression analysis with testing the test hypothesis t. from the results of the study showed that gross profit margin (GPM) has no significant effect on the share price, quick ratio (QR) has no significant effect on the share price, so it can be concluded that gross profit margin (GPM) and quick ratio (QR) both have no effect on the share price in PT. Hutama karya (persero)]]>
<![CDATA[Analisis Pengaruh Kebijakan Deviden dan Struktur Modal terhadap Nilai Perusahaan dengan Profitabilitas sebagai Pemoderasi pada Perusahaan Perbankan yang Listing di BEI ]]>
<![CDATA[M Rimawan]]>;
<![CDATA[Puji Muniarty]]>;
<![CDATA[Alwi Alwi]]>;
<![CDATA[Hanifah Mutiah]]>;
<![CDATA[Aliah Pratiwi]]>
<![CDATA[ Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 1 (2023): Article Research Volume 6 Number 1, Januari 2023 ]]>
Publisher : <![CDATA[LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36778/jesya.v6i1.1071
<![CDATA[The purpose of this study was to determine the effect of capital structure and dividend policy on firm value with profitability as a moderating variable in banking companies listed on the Indonesia Stock Exchange. The research design used is quantitative research. The data used is secondary data in the form of time series data. Data analysis used Smart PLS software version 3.0. The research results show that: 1). Dividend policy has no significant effect on firm value; 2). Capital structure has no significant effect on profitability; 3) Capital structure has a significant effect on profitability; 4). Dividend policy has a significant effect on profitability; 5). Profitability has a significant effect on firm value; 6). Profitability does not have a significant role in mediating the effect of capital structure and dividend policy on firm value.]]>
<![CDATA[Pemanfaatan Ampas Tahu Menjadi Snack Kekinian Sebagai Usaha Untuk Pemanfaatan Limbah Tahu Di Desa Tonggorisa ]]>
<![CDATA[Sri Ernawati]]>;
<![CDATA[M Rimawan]]>;
<![CDATA[Jaeanab Jaeanab]]>;
<![CDATA[Nurul Huda]]>;
<![CDATA[Firmansyah Kusumayadi]]>
<![CDATA[ Educativo: Jurnal Pendidikan Vol 1 No 1 (2022): Zadama: Jurnal Pengabdian Masyarakat ]]>
Publisher : <![CDATA[PT. Marosk Zada Cemerlang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (899.174 KB)
|
DOI: 10.56248/zadama.v1i1.26
<![CDATA[Saat ini, ampas tahu sebagai salah satu limbah padat industri tahu masih kurang dimanfaatkan secara maksimal oleh masyarakat. Padahal, limbah padat kaya akan kandungan protein, lemak, dan air. Sejauh ini, para pengusaha hanya memanfaatkan ampas tahu tersebut untuk pakan ternak, bahan pembuat tempe gembos, dan kerupuk ampas tahu, yang secara ekonomis masih belum cukup membantu meningkatkan kesejahteraan masyarakat. Ampas tahu merupakan potensi yang ada di desa tonggorisa kecamatan palibelo yang hanya dijadikan sebagai pakan ternak sapi. Potensi ampas tahu bisa dioptimalkan lagi apabila dijadikan sebagai bahan olahan makanan. Pengabdian ini bertujuan untuk memberikan pelatihan bagaiamana cara mengolah ampas tahu menjadi produk yang mempunyai nilai lebih seperti kripik dan kerupuk ampas tahu. Metode pelaksanaan melalui tahap survey awal, sosialisasi program, pelatihan dan evaluasi. Hasil dari pengabdian ini masyarakat mampu mengolah ampas tahu menjadi produk kekinian seperti kripik dan kerupuk ampas tahun dengan atribut produk seperti kemasanan dan merek.]]>
<![CDATA[Efektivitas Penggunaan QRIS Sebagai Alat Transaksi Digital Di Kota Bima ]]>
<![CDATA[Puji Muniarty]]>;
<![CDATA[M Syukur Dwiriansyah]]>;
<![CDATA[Wulandari Wulandari]]>;
<![CDATA[M Rimawan]]>;
<![CDATA[Ovriyadin Ovriyadin]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33395/owner.v7i3.1766
<![CDATA[Various innovations from today's technological developments continue to diversify in various implementations, especially in the economic sector. Almost all activities in the digitalized era are fast, accurate and efficient. The role of the internet attracts some business actors to switch from traditional business models to online business-based business models as well as inventory with information or physical goods that are modified with electronic products that utilize digital marketing that uses digital technology that has been integrated with new technologies such as smartphones and their supporting applications. . The research objective is to measure the effectiveness of using QRIS as a digital transaction tool in the City of Bima. This type of research is qualitative with purposive sampling. The research sample is millennial generation students who always use QRIS as a means of payment in buying various products or services both online and offline. Interview data collection techniques and literature study. From the results of the interviews it was found that students as a mineral generation did not feel that they were using QRIS in Kota Bima, that in terms of the ease and benefits of using QRIS it was effective, this reflected the results of interviews with informants who stated that they did not find difficulties in using QRIS and even using QRIS made it easier for them to do so. purchase and payment transactions for products/services both online and offline.]]>
<![CDATA[Pengaruh E-Commerce Terhadap Prilaku Konsumen (Studi Kasus Pada Konsumen Pengguna Shopee di Kota Bima) ]]>
<![CDATA[Puji Muniarty]]>;
<![CDATA[M Rimawan]]>;
<![CDATA[M Syukur Dwiriansyah]]>;
<![CDATA[Dhini Nurullah]]>
<![CDATA[ Jurnal Bisnis dan Manajemen (JURBISMAN) Vol. 1 No. 2 (2023): Jurnal Bisnis dan Manajemen (JURBISMAN) ]]>
Publisher : <![CDATA[Penerbit dan Percetakan CV. Picmotiv ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.0000/jurbisman.v1i2.124
<![CDATA[Di Indonesia saat ini bisnis online berkembang sangat pesat yang ditandai dengan adanya pemanfaatan teknologi informasi. Salah satu bisnis online di Indonesia adalah e-commerce yang ikut berkembang dengan adanya perkembangan internet dan perubahan perilaku konsumen. Khususnya di wilayah kota bima masyarakat lebih memilih berbelanja secara online ketimbang belanja offline seperti dulu.penelitian ini digunakan untuk mengetahui adanya pengaruh E-Commerce shoope pada prilaku konsumen dikota bima. Metode pada penelitian ini menggukan metode penelitian kuantitatif dengan pendekatan asosiatif. Hasil dari penelitian ini adalaah Ho ditolak dan Ha diterima yang dapat diartikan bahwa variable E-Commerce (X) memiliki pengaruh Positif yang signifikan terhadap Variabel Perilaku konsumen (Y).kemudian kesimpulan pada penelitian ini yaitu bahwa instrument pada peneltian dapat dinyatakan semuanya valid dan reliable.Lalu pada pengujian koefisien determinasi diketeahui besarnya kontribusi variabel E-Commerce Terhadap perilaku konsumen adalah sebesar 23,2%. Berdasarkan hal terpenting yang perlu ditekankan adalah pentingnya kepercayaan ,harga ,informasi yang lebih baik untuk dapat meningkatkan kepercayaan konsumen pada market place shoope di kota bima.]]>
<![CDATA[ANALISIS PERBANDINGAN KINERJA KEUANGAN DENGAN MENGGUNAKAN METODE DUPONT SYSTEM PADA PT. PRIMARINDO ASIA INFRASTUCTURE, TBK DAN PT. SEPATU BATA, TBK ]]>
<![CDATA[Nanang Yuliana]]>;
<![CDATA[Aris Munandar]]>;
<![CDATA[M Rimawan]]>
<![CDATA[ Jurnal Bina Bangsa Ekonomika Vol. 16 No. 2 (2023): Jurnal Bina Bangsa Ekonomika (JBBE) ]]>
Publisher : <![CDATA[LP2M Universitas Bina Bangsa ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.46306/jbbe.v16i2.406
<![CDATA[This research aims to analyze and determine the difference in the company's financial performance using the Du Pont System method. This type of research is a comparative research with the research instrument in this study is a table list in the form of data on total assets, sales, net profit and equity. The population in this study is the entire financial statements of PT. Primarindo Asia Infrastructure, Tbk and PT. Sepatu Bata, Tbk. The sample used in this study is the financial statements of PT. Primarindo Asia Infrastructure, Tbk and PT. Sepatu Bata, Tbk during the period 2014 – 2021. The sampling technique used is purposive sampling. This research was conducted at PT. Primarindo Asia Infrastructure, Tbk. and PT. Sepatu Bata, Tbk. with data access through www. Idx.com.id. The data were analyzed using Du Pont System analysis independent sample t-test. The results of the study showed that there was no difference in financial performance between PT. Primarindo Asia Infrastructure, Tbk. with PT. Sepatu Bata, Tbk is measured using Du Pont's Return On Investment and Du Pont's Return On Equity approach]]>
