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All Journal Fokus Ekonomi Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Fokus Abdimas
Panca Wahyuningsih
Sekolah Tinggi Ilmu Ekonomi Pelita Nusantara
Economics, Econometrics & Finance

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DETERMINAN NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Dewi Mayangsari; Panca Wahyuningsih
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 3: Desember 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i3.636

Abstract

This study aims to determine whether company size, debt policy, and profitability affect firm value. Sampling was carried out by purposive sampling method, which is a sampling method with certain criteria. The type of research used is quantitative. The results of this study indicate that company size has a negative and insignificant effect on firm value, debt policy has a positive and significant effect on firm value, and profitability has a negative and insignificant effect on firm value. Company size, debt policy, and profitability jointly or simultaneously have a significant effect on company value.Keywords: Company Size, Debt Policy, Profitability, Value CompanyThis study aims to determine whether company size, debt policy, and profitability affect firm value. Sampling was carried out by purposive sampling method, which is a sampling method with certain criteria. The type of research used is quantitative. The results of this study indicate that company size has a negative and insignificant effect on firm value, debt policy has a positive and significant effect on firm value, and profitability has a negative and insignificant effect on firm value. Company size, debt policy, and profitability jointly or simultaneously have a significant effect on company value. Keywords: Company Size, Debt Policy, Profitability, Value Company
RELIGIOSITY AS A MODERATOR FOR FRAUD PREVENTION IN VILLAGE FUND MANAGEMENT Herlinda Charim; Mohklas Mohklas; Panca Wahyuningsih
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 1: Juni 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.1.226-240

Abstract

This study aims to determine whether the competence of village apparatus, individual morality has an effect on fraud prevention and religiosity as a moderating variable. The population in this study were village officials at the Village Government in the District of Responsibility, Grobogan Regency, Central Java Province. Sampling was carried out using the census method and the number of samples was 106 respondents. Type of data used is primary data. This study uses a questionnaire in data collection. The test technique used is validity test, reliability test, classical assumption test including normality test, multicollinearity test and heteroscedasticity test. Hypothesis testing in this study used the interaction moderation test (MRA) with SPSS version 23.Results of this study indicate that the Competence of the Village Apparatus has a negative and significant effect on Fraud Prevention. Meanwhile, Individual Morality has a positive and significant effect on Fraud Prevention. Religiosity is not able to moderate the influence of Village Apparatus Competence. But Religiosity is able to moderate the influence of Individual Morality on Fraud Prevention in Village Fund Management.
PENDAMPINGAN PENYUSUNAN APLIKASI SISTEM INFORMASI AKUNTANSI GROUND HANDLING PADA KOPERASI KARYAWAN ANGASA PURA 1 SEMARANG DENGAN MENGGUNAKAN MICROSOFT EXCEL Daniel Kartika Adhi; Panca Wahyuningsih; Rudika Harminingtyas; Maduretno Widowati
Fokus ABDIMAS Vol 1, No 2: APRIL 2023
Publisher : STIE Pelita Nusantara

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Abstract

Community service is an activity that aims to help certain communities in several activities. This activity is one part of the Tri Dharma of Higher Education, a mentoring activity for the preparation of an accounting information system application using Microsoft Excel. This mentoring activity starts from analyzing problems to preparing financial reports for the ground handling unit Kokapura using the Microsoft Excel application. The choice to use the Microsoft Excel application is because this application is already available in Microsoft Office and the use of Microsoft Excel has been widely practiced in the community.The results of this activity are expected to record transactions and prepare financial reports for the ground handling unit in accordance with SAK ETAP, more accurately and the process will be faster. Keywords: Cooperatives, Accounting Information Systems and Financial Statements
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN KOPERASI KPRI “DIAN HUSADA” KABUPATEN DEMAK Luhgiatno Luhgiatno; Daniel Kartika Adhi; Panca Wahyuningsih
Fokus ABDIMAS Vol 1, No 1: OKTOBER 2022
Publisher : STIE Pelita Nusantara

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Abstract

One of the concrete efforts to realize transparency and accountability of the entity's financial management is the submission of an entity's financial accountability report that meets the principles on time and is prepared by following applicable financial accounting standards. Financial statements show the performance of entities that can be used by internal and external parties in making decisions. The Civil Service Cooperative of the Republic of Indonesia (KPRI) is a cooperative established and managed for the benefit of Civil Servants. KPRI Dian Husada as one of the economic nandi veins on a micro scale needs assistance in terms of managing and preparing financial statement reporting, considering that there are still many entities that do not understand the Financial Accounting Standards (SAK) ETAP in preparing financial statements. Service activities to assist the preparation of financial statements at KPRI Dian Husada are carried out with a qualitative method approach. There are three methods of data collection in this service, namely; interviews, observations, and analysis of documents. From the results of mentoring and preparing financial statements, KPRI "Dian Husada" was assisted in preparing financial statements in accordance with SAK ETAP. Keywords: Mentoring, Preparation, KPRI “Dian Husada”
Co-Authors Daniel Kartika Adhi Dewi Mayangsari Herlinda Charim Maduretno Widowati Mohklas Mohklas Rudika Harminingtyas