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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business Indonesian Accounting Literacy Journal Prestise: Jurnal Pengabdian Kepada Masyarakat Bidang Ekonomi dan Bisnis
Suji Abdullah Saleh
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Penilaian Tingkat Kesehatan Koperasi Peternak Sapi Bandung Utara Menggunakan Rasio Keuangan Rizkya Novianka; Suji Abdullah Saleh
Indonesian Accounting Literacy Journal Vol 1 No 3 (2021): Indonesian Accounting Literacy Journal (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (692.114 KB) | DOI: 10.35313/ialj.v1i3.3189

Abstract

The North Bandung Farmers Breeders Cooperative (KPSBU) was formed to help dairy farmers in the North Bandung area. Cooperatives as a company (cooperative enterprise) require periodic performance appraisals in accordance with their achievements. This study aims to determine the level of financial health of cooperatives. The purpose of this study was to analyze the health level of cooperatives based on the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises number 06/Per/Dep.6/IV/2016. The aspects studied are capital aspects, productive asset quality aspects, efficiency aspects, and liquidity aspects. The method used in this research is descriptive method with data collection techniques in this study are financial reports, interviews and documentation. Based on the analysis results, the total assessment score obtained by KSPBU in 2016 obtained a score of 48.75, in 2017 there was an increase of 49.75. Meanwhile, for the years 2018-2020, the score was 48.75. The total score of the financial performance is in the range of 42.9 x < 52. So it can be concluded that the health of the financial performance of the KPSBU for the last five years has received the title "Sufficiently Healthy
The Influence of Intellectual Capital, Capital Structure, Company Size, and Company Age on Agribusiness Financial Performance Faizah Mursyidah; Suji Abdullah Saleh
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 2 (2023): December 2023
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2023.8.2.9006

Abstract

This research aims to determine the effect of intellectual capital, capital structure, firm size, and firm age on the financial performance of agricultural food product industry companies listed on the Indonesia Stock Exchange. Intellectual capital in this research is measured using the Pulic-Value Added Intellectual Coefficients (VAICTM) model, capital structure is measured by the Debt to Equity Ratio (DER), and the natural logarithm of total assets calculates the firm size. In contrast, healthy age is the years the company has been operating. Return on Assets (ROA) and Return on Equity (ROE) measure the company's financial performance. The sample in this research used a purposive sampling technique. This research uses secondary data from the sample companies' annual financial statements. The data analysis method used in this study is multiple regression analysis of panel data models. The results showed that intellectual capital has a significant positive effect on ROA and ROE, capital, firm size, and firm age do not affect ROA and ROE. Simultaneously, intellectual capital, capital structure, company size, and company age significantly affect ROA and ROE.
Peningkatan Kompetensi Bidang Akuntansi bagi Guru SMK yang Tergabung dalam MGMP Akuntansi Kabupaten Bandung Barat Yeti Apriliawati; Arry Irawan; Khozin Arief; Suji Abdullah Saleh
Prestise: Jurnal Pengabdian Kepada Masyarakat Bidang Ekonomi dan Bisnis Vol 1, No 1 (2021): Jurnal Pengabdian Kepada Masyarakat Bidang Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/prestise.v1i1.16645

Abstract

Kualitas sumber daya manusia (SDM) guru di bidang pendidikan vokasi memilikiperan penting dalam mencetak lulusan yang memiliki daya saing di industri.Sedangkan, masih banyak guru Sekolah Menengah Kejuruan (SMK) yang belummemiliki sertifikat kompetensi keahlian. Berdasarkan permasalahan tersebut,terdapat beberapa solusi yang dapat dilakukan seperti melakukan kegiatanpelatihan guna menambah wawasan bagi guru SMK mengenai sertifikasikompetensi, menambah keterampilan bagi guru SMK bidang akuntansi sesuaidengan skema sertifikasi kompetensi, dan meningkatkan kemampuan mengajarpraktik melalui modul-modul praktikum yang sesuai dengan kondisi industri.Pelaksanaan program PKM ini akan dimulai dengan menyusun materi pelatihan,melaksanakan pre-test online, evaluasi hasil pre-test, pelatihan 5 unit kompetensisecara daring, melaksanakan simulasi uji kompetensi secara tatap muka langsung,memberikan hasil skoring simulasi, dan memberikan umpan balik terkait hasilskoring.Kata kunci: Sertifikasi Kompetensi; Sekolah Menengah Kejuruan; KompetensiAkuntansi
Co-Authors Arry Irawan Faizah Mursyidah Khozin Arief Rizkya Novianka Yeti Apriliawati