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All Journal Awang Long Law Review Jurnal Darma Agung Cakrawala Repositori Imwi Journal of Social Research COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Indonesia Sosial Sains
Erita Oktasari
Universitas Bung Karno
Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences

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Pengaruh Laba Bersih dan Arus Kas Terhadap Financial Distress Erita Oktasari; Ririn Widyastuti; Zeniar Astri
Journal of Social Research Vol. 1 No. 7 (2022): Journal Of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1053.839 KB) | DOI: 10.55324/josr.v1i7.138

Abstract

Latar Belakang : Variabel yang diuji dalam penelitian ini terdiri dari laba bersih yang diproksikan dengan Return On Asset (ROA), arus kas yang diproksikan dengan Arus Kas Operasi (AKO), dan financial distress yang di analisis dengan model probabilitas. Tujuan : Penelitian ini bertujuan untuk menganalisis pengaruh laba bersih dan arus kas secara parsial dan simultan terhadap financial distress pada sub sektor perdagangan eceran yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2020. Metode : Teknik analisa data yang digunakan dalam penelitian ini adalah analisis regresi data panel dan uji asumsi klasik dengan bantuan software statistik Eviews 12. Hasil : Hasil dari penelitian ini menunjukkan bahwa laba bersih secara parsial berpengaruh terhadap financial distress dengan nilai t-statistik sebesar 15.01725 dengan nilai probabilitas 0.0000. Kesimpulan : Kesimpulannya, penelitian ini membuktikan bahwa laba bersih dan arus kas mampu untuk menganalisa kondisi financial distress pada suatu perusahaan.
Konsep Pengembangan Ekonomi Penunjang Business Plan Berbasis Perikanan Desa Karangsong Kecamatan Indramayu Kabupaten Indramayu Provinsi Jawa Barat Rinaldi Agusta Fahlevie; Bernadete Nurmawati; Erita Oktasari
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 1 (2022): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v2i1.259

Abstract

Community-based economic activities are one of the strategic programs to achieve economic growth through the development of the fisheries sector to increase small-scale fisheries businesses (Zamzami & Dwi Hastuti.2019). Indonesia as an archipelagic country has a large potential for fish resources (6,520,100 tons/year), as stated in the Decree of the Minister of Marine Affairs and Fisheries number KEP.45/MEN/2011 concerning the potential of Indonesia's marine resources. The government makes efforts through infrastructure activities that are very important (Rahmayanti, 2018), regional scale and environmental scale with the concept of infrastructure development that supports livelihood activities, the ultimate goal of which is to provide a direct impact on the improvement/development of superior products. Research method uses qualitative descriptive analysis by analyzing data and work programs compiled in a business plan and develop concepts and collect facts. Data collection through documentation that has been obtained both primary and secondary data. Data collection to identify potential fishery-based businesses in Karangsong Village is carried out through the following stages: (1) Surveys are carried out to obtain information and reveal descriptions of identification of needs for supporting fishery-based business plans and management problems of marine product processing; (2) Direct observation is carried out to reveal and obtain a complete and systematic picture of the situation and description of the business of processed marine products; (3) Documentation is carried out to obtain data and information in the form of books, archives, documents, written numbers and pictures in the form of reports and information that can support research.
PUMP AND DUMP CRIMINAL OVERVIEW ACCORDING TO CAPITAL MARKET LAW NO. 8 YEAR 1995 Rinaldi Agusta Fahlevie; Erita Oktasari; Bernadete Nurmawati; Puguh Aji Hari Setiawan; Johand Aldo Dimalouw
Awang Long Law Review Vol 5 No 1 (2022): Awang Long Law Review
Publisher : Sekolah Tinggi Ilmu Hukum Awang Long

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (736.33 KB) | DOI: 10.56301/awl.v5i1.547

Abstract

This study aims to look at the Juridical Review of the Pump and Dump crime in capital market transactions on the Indonesia Stock Exchange based on the Capital Market Law. The main problem that the author discusses and analyzes in this research is the form of the Pump and Dump crime in capital market transactions on the Indonesia Stock Exchange based on the Capital Market Law and the proof of the Pump & Dump crime in the capital market (Case Study of TAXI and LUCK Issuers). The research method is a normative legal research method with a law approach and a case approach. Based on the analysis and provisions of the Capital Market Law, the author concludes that the Pump and Dump crime in capital market transactions on the Indonesia Stock Exchange, can be seen in its form based on certain patterns and methods. The form of the pump and dump pattern and method is in accordance with the elements of market manipulation as stipulated in the provisions of Articles 90 to 93 of the Capital Market Law. To prove that a pump and dump crime has occurred, evidence can be used as regulated in the Criminal Procedure Code.
Strategi Sukses Membangun UMKM Dengan Pemahaman Akan Standar Akuntansi Keuangan EMKM dan UU HPP di RW.04 Karet Tengsin Jakarta Pusat Erita Oktasari; Lisdawati Lisdawati; Ririn Widyastuti Wulaningsih; Hofandrik Lase; Eka Yulianto
Jurnal Indonesia Sosial Sains Vol. 3 No. 12 (2022): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2636.004 KB) | DOI: 10.59141/jiss.v3i12.754

Abstract

This activity is covered by the phenomenon of understanding of SAK EMKM by MSME actors which is still minimal due to the lack of socialization of understanding these policies and rules and their benefits for the MSME community. The Faculty of Economics and Business, Bung Karno University (hereinafter referred to as FEB UBK) plans and facilitates lecturers who wish to carry out community service activities. This is the basis for the Bung Karno University FEB Accounting Study Program to plan community service activities in each annual work plan. The purpose of community service activities at FEB Bung Karno University is to provide knowledge to the community of RW.04 Karet Tengsin Central Jakarta by conducting socialization in order to provide knowledge about EMKM financial accounting standards (SAK) and the HPP Law to MSME actors in the area of ​​RW.04 Karet Tengsin Jakarta Center.
Analisis Prinsip Kode Etik Perilaku Profesionalisme Profesi Akuntan Dengan Standar Internasional Erita Oktasari; Ririn Widyastuti Wulaningsih; Fitriyana; Nursanita Nasution; Daryanto; Pandu Perdana Saputra; Eka Yulianto
Cakrawala Repositori IMWI Vol. 6 No. 3 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i3.349

Abstract

Penelitian ini membahas tentang Kode Etik Akuntan di Amerika Serikat, Rumania dan hubungannya dengan Kode Etik Akuntan Indonesia. American Institute of Certified Public Accountants (AICPA) merupakan organisasi profesi akuntan yang berasal dari Amerika Serikat, yang lebih ditujukan kepada para akuntan yang berpraktik di kantor akuntan publik. Berikut prinsip etika menurut AICPA yaitu mengenai prinsip kode etik profesi dan profesionalisme profesi akuntan dengan standar internasional. Selain itu, penelitian ini juga menyajikan penerapan kode etik akuntan publik. Kode Etik Ikatan Akuntan Indonesia (IAI) dimaksudkan untuk dijadikan pedoman dan pedoman bagi beberapa anggota, baik anggota yang berpraktik menjadi akuntan publik, yang berkecimpung dalam dunia usaha/bisnis, instansi pemerintah, maupun yang berkecimpung di dunia usaha. lingkup pendidikan dalam memenuhi tanggung jawab profesionalnya. Etika profesi sangat penting dalam menjamin kualitas pekerjaan yang dilakukan dan membutuhkan pengetahuan dalam menilai baik buruknya manusia sejauh yang dapat dipahami akal manusia. Penelitian ini merupakan penelitian kualitatif yang menggunakan metode deskriptif etnometologi dengan mengidentifikasi beberapa penelitian mengenai prinsip kode etik perilaku profesi dan profesionalisme profesi akuntan dengan standar internasional dari penelitian sebelumnya mengenai Kode Etik Akuntan di Amerika Serikat, Rumania dan Indonesia.
STRATEGI PERTAHANAN INDONESIA DARI PERSPEKTIF EKONOMI PERTAHANAN INDONESIA DEFENSE STRATEGY FROM A DEFENSE ECONOMIC PERSPECTIVE Josua Hutagalung; Cosmas Manukallo Danga; Guntur Eko Saputro; Lukman Yudho Prakoso; Erita Oktasari
JURNAL DARMA AGUNG Vol 31 No 4 (2023): AGUSTUS
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v31i4.3246

Abstract

Anggaran Pertahanan Indonesia tiap tahun meningkat tidak menjadikan Indonesia masuk ke dalam anggaran pertahanan terbesar di dunia, namun dengan anggaran tersebut harus bisa membuat strategi yang baik sehingga berdampak terhadap ekonomi. Penelitian ini bertujuan untuk menganalisis strategi pertahanan dari perspektif ekonomi pertahanan di Indonesia. Metode penelitian yang digunakan adalah penelitian kualitatif studi kasus dengan pendekatan deskriptif . Hasil penelitian menunjukkan bahwa strategi pertahanan ekonomi yang diterapkan di Indonesia telah berhasil mengurangi ketergantungan negara terhadap impor dan meningkatkan kesejahteraan masyarakat. Implikasi dari penelitian ini adalah bahwa bagaimana Indonesia dapat mempertahankan keberlangsungan ekonominya dengan menerapkan strategi pertahanan yang tepat. Kontribusi dari penelitian ini adalah memberikan wawasan baru bagi para pembuat kebijakan dan praktik ekonomi dalam mengembangkan strategi pertahanan ekonomi yang efektif
Co-Authors Bernadete Nurmawati Bernadete Nurmawati Cosmas Manukallo Danga Daryanto Eka Yulianto Fitriyana Guntur Eko Saputro Hofandrik Lase Johand Aldo Dimalouw Josua Hutagalung Lisdawati Lisdawati Nursanita Nasution Pandu Perdana Saputra Prakoso, Lukman Yudho Puguh Aji Hari Setiawan Rinaldi Agusta Fahlevie Rinaldi Agusta Fahlevie Ririn Widyastuti, Ririn Zeniar Astri