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PENGARUH PENGHARGAAN FINANSIAL, PELATIHAN PROFESIONAL, PENGAKUAN PROFESIONAL, DAN PERTIMBANGAN PASAR KERJA TERHADAP PEMILIHAN KARIR AKUNTAN PUBLIK PADA MAHASISWA AKUNTANSI DI PERGURUAN TINGGI SURAKARTA” Rina Ani Sapariyah; Ika Swasti Putri; Restyandra Lavinia Fujianto
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 6, No 1 (2020): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v6i1.133

Abstract

Berbagai faktor seperti penghargaan finansial, pelatihan profesional, pengakuan profesional dan pertimbangan pasar kerja berpengaruh signifikan terhadap pemilihan karir sebagai akuntan publik dapat berpengaruh terhadap pemilihan karir sebagai akuntan publik. Oleh karena itu, penelitian ini bertujuan untuk memberikan bukti empiris bahwa penghargaan finansial, pelatihan profesional, pengakuan profesional dan pertimbangan pasar kerja berpengaruh signifikan terhadap pemilihan karir sebagai akuntan publik. Beberapa Perguruan Tinggi di Surakarta menjadi tempat bagi penelitian ini dengan populasi mahasiswa Akuntansi di Perguruan Tinggi tersebut. Mahasiswa di UNS, AUB, USB, Pignatelli, UNISRI dan UNIBA dijadikan sebagai sampel penelitian ini dengan jumlah sampel 82 orang. Adapun penelitian ini menghasilkan beberapa hal sebagai berikut. 1) Penghargaan finansial (X1) ternyata secara signifikan berpengaruh positif terhadap pemilihan karir akuntan public. 2) Adanya pengaruh positif secara signifikan antara pelatihan profesional (X2) dan pemilihan karir akuntan public. 3) Antara variabel X3 (pengakuan profesional) dan pemilihan karir akuntan publik juga terdapat pengaruh yang signifikan.4) Variabel Pertimbangan Pasar Kerja (X4) terhadap pemilihan karir akuntan publik ternyata juga memiliki pengaruh yang signifikan. 5) Semua variabel X (independen) memiliki persentase sebesar 80,9% terhadap pemilihan karir akuntan publik (dependen). Sementara persentase sebesar 19,1% diwakili oleh variabel lain seperti nilai-nilai intrinsik, nilai-nilai sosial, personalitas, lingkungan kerja dan peran gender.Kata kunci: Pemilihan karir sebagai akuntan publik, penghargaan finansial pelatihan profesional, pengakuan profesional dan pertimbangan pasar kerja.
Pengaruh Total Aset Turnover (TATO), Earning Per Share (EPS), Debt To Assets Ratio (DAR) Terhadap Harga Saham Pada Industri Farmasi Desy Istiyowati; Ika Swasti Putri
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 2 (2022): April 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (186.055 KB) | DOI: 10.54259/akua.v1i2.774

Abstract

The purpose of this study is to analyze the effect of Total Assets Turnover (TATO), Earning Per Share (EPS), Debt To Assets Ratio (DAR) on Stock Prices in Pharmaceutical Industry companies listed on the Indonesia Stock Exchange (IDX). The period used in this study is 5 (five) years, starting from 2016-2020. This study uses a quantitative approach. The sampling technique used was purposive sampling and obtained a sample of 9 (nine) companies. The data analysis technique used is multiple linear regression. The results showed that partially Total Assets Turnover (TATO) had a positive and significant effect on stock prices, indicated by a significant value of 0.418. The Earning Per Share (EPS) variable has a negative and significant effect on stock prices, indicated by a significant value of 0.329. The variable Debt To Assets Ratio (DAR) has a negative and insignificant effect on stock prices, indicated by a significant value of 0.007. The ability of the variable Total Assets Turnover (TATO), Earning Per Share (EPS), Debt To Assets Ratio (DAR) in explaining the dependent variable Share Price is 13.7% as indicated by the adjusted R square of 0.137% while the remaining 86.3% influenced by other factors not included in the research model.
Peran Ekonomi Kreatif dalam Pemberdayaan Ekonomi Masyarakat di Desa Wisata Rotan Trangsan, Gatak, Kabupaten Sukoharjo Ika Swasti Putri; Dwi Wahyuningsih
Global Financial Accounting Journal Vol 5 No 1 (2021)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i1.4356

Abstract

The current pandemic situation shows that the creative economy is a solution for economic progress because it can create jobs, increase export revenues, as well as promote the potential of various regions so that it can attract investors. Trangsan Village, Gatak District, Sukoharjo Regency is an area known for its rattan-based handicrafts. This craft can be used as raw material for various household furniture such as tables, chairs, wall hangings, and so on. The pandemic situation has made Trangsan Village rattan craftsmen innovate in order to continue to gain profits. Rattan craftsmen in Trangsan Village became the object of this study so that this research was qualitative and was conducted in January 2020. Interviews and observations were carried out as a method for researchers to obtain data using a qualitative approach. Based on the results of the research, it was found that the role of the creative economy for the creative industry in Trangsan Village after Covid was to be able to empower the community, spur people's creativity to maximize resources and increase foreign exchange for the local government, especially Sukoharjo Regency in the midst of a pandemic.
Dampak Penyebaran Virus Corona (Covid 19) terhadap Pemberdayaan UMKM di Kabupaten Sukoharjo Ika Swasti Putri; Yuniatin Trisnawati DKW
Global Financial Accounting Journal Vol 4 No 2 (2020)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v4i2.1158

Abstract

The existence of COVID-19 as a pandemic around the world resulted in the economic road becoming disturbed, especially in the field of SMES. The current impact is the disruption of the economic process in the MSME sector. In addition, the disruption of health and restriction for the economy outside the region also become the impact that the population of the SME community. However, there is a positive impact that can be gained, which is the more creative of SMES actors to get around the current situation with a growing creativity. The government is also anticipating how to keep the SME actors who want to remain in the middle of pandemic so that the synergy between SMES and government is well established.
Pelatihan Dan Pendampingan Akuntansi Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah (SAK EMKM) Bagi Pedagang Ikan di Pasar Depok Surakarta Lilis Sulistyani; Ifah Lathifah; Ika Swasti Putri; Eko Madyo Sutanto
TAAWUN Vol. 2 No. 02 (2022): TA'AWUN AUGUST 2022
Publisher : Pusat Penelitian Pengabdian Pada Masyarakat Sekolah Tinggi Ilmu Tarbiyah Al-Fattah Siman Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37850/taawun.v2i02.304

Abstract

This service aims to provide training and accounting assistance based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) for Fish Traders in Depok Market, Surakarta. Training and mentoring activities for the accounting process based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) are carried out by means of presentations, discussions and simulations. The target of this Community Service activity is for Fish Traders at Pasar Depok Surakarta. The solution offered is that fish traders at Pasar Depok Surakarta as entrepreneurs will be able to compile simple financial reports based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). This activity begins by assisting in making proof of transactions, the process of recording transactions to the preparation of financial statements. The expected results of this activity include fish traders in the Depok Surakarta market being able to record each transaction into transaction receipts, being able to carry out manual books related to the accounting cycle and compiling financial reports from their business results on the basis of SAK EMKM. The follow-up to this activity is that continuous guidance and mentoring will be carried out, so that mentoring participants can actually prepare simple financial reports based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) as well as training in the use of simple excel-based accounting software that makes it easier for fish traders. in the Depok-Surakarta market in preparing financial statements.
TRANSFORMASI SISTEM INFORMASI AKUNTANSI MENUJU SISTEM INFORMASI AKUNTANSI DIGITAL PADA UMKM KLASTER MBANGUN MAKUTOROMO Ika Swasti Putri; Endang Saryanti; Siti Hayati Efi Friantin; Tri Nurdyastuti
ABDI MAKARTI Vol 1, No 1 (2022): ABDI MAKARTI
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.376 KB) | DOI: 10.52353/abdimakarti.v1i1.258

Abstract

An Accounting Information System (AIS) involves the collection, storage, and processing of financial and accounting data used by internal users to report information to investors, creditors, and tax authorities. It is generally a computer-based method of tracking accounting activities in relation to information technology resources. .SIA combines traditional accounting practices with modern information technology resources. In the past, accounting records used manual methods, but over time, most AIS currently use accounting automation processes. The purpose of this community service is to maximize technology in the Mbangun Makutoromo Cluster UMKM by providing solutions in the form of: 1 Assistance in making manual bookkeeping, 2. Assistance in the use of smartphones for bookkeeping applications. The service will be carried out in 2021. The data collection method is through interviews, observation and documentation. The method of implementing the activities is carried out by means of training and mentoring.
PENGARUH RETURN ON ASSET (ROA), RETURN ON EQUITY (ROE), DAN EARNING PER SHARE (EPS) TERHADAP HARGA SAHAM Lisa Nur Hidayati; Siti Hayati Efi Friantin; Ika Swasti Putri
Solusi Vol 20, No 3 (2022)
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v20i3.5809

Abstract

Penelitian ini bertujuan untuk mengetahui dan memberikan bukti empiris bahwa Return On Asset, Return On Equity, dan Earning Per Sheare berpengaruh signifikan terhadap harga saham pada perusahaan telekomuniksi yang terdaftar di BEI pada tahun 2013-2020. Data yang digunakan berupa laporan keuangan tahunan Perusahaan Telekomunikasi yang dijadikan sampel dalam penelitian dengan periode waktu tahunan serta data statistic mengenai indikator ekonomi. Sampel penelitian ini ditentukan dengan menggunakan metode purposive sampling sehingga diperoleh 4 perusahaan. Jenis data yang digunakan adalah data sekunder. Metode analisis yang digunakan adalah regresi linear berganda yaitu, uji asumsi klasik, dan uji hipotesis. Hasil penelitian menunjukkan bahwa secara parsial variabel Return On Asset berpengaruh negatif dan tidak. Variabel Return On Equity berpengaruh Positif dan signifikan. Earning Per Share berpengaruh Positif dan. Secara simultan Return On Asset, Return On Equity dan Earning Per Share berpengaruh positif dan signifikan terhadap harga saham. Kata Kunci : Harga saham, Return On Asset, Return On Equity, dan Earning Per Share
Dampak Rasio CAMEL Terhadap Kinerja Keuangan (Studi Kasus Pada Perbankan Go Publik Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021) Ika Swasti Putri; Yuniatin Trisnawati DKW; Umi Hanifah
ProBank Vol 7, No 2 (2022)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/probank.v7i2.1340

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Net Interest Margin (NIM), Biaya Operasional terhadap Pendapatan Operasional (BOPO), dan Loan to Deposit Ratio (LDR) terhadap kinerja keuangan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan ROA sebagai pengukuran kinerja keuangan. Periode yang digunakan dalam penelitian ini adalah 5 (lima) tahun. Penelitian ini menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini sejumlah 42 Perusahaan Bank Konvensional yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan metode purposive sampling dan diperoleh sampel sebanyak 11 perusahaan. Teknik analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara parsial CAR berpengaruh positif tidak signifikan terhadap kinerja keuangan. Variabel NPL secara parsial berpengaruh negatif tidak signifikan terhadap kinerja keuangan. Variabel NIM secara parsial berpengaruh positif signifikan terhadap kinerja keuangan. Variabel BOPO secara parsial berpengaruh negatif signifikan terhadap kinerja keuangan. Variabel LDR secara parsial berpengaruh positif tidak signifikan terhadap kinerja keuangan. Secara simultan CAR, NPL, NIM, BOPO, dan LDR berpengaruh signifikan terhadap kinerja keuangan ditunjukkan dengan nilai F signifikan sebesar 0,000. Kemampuan CAR, NPL, NIM, BOPO, dan LDR dapat menjelaskan kinerja keuangan sebesar 77,3% sebagaimana ditunjukkan dengan besarnya adjusted R square sebesar 0,773 sedangkan sisanya 22,7% dipengaruhi oleh faktor lain yang tidak dimasukkan ke dalam penelitian.
ANALISIS KUALITAS PENAWARAN (IPO) DAN DEBT TO EQUITY RATIO (DER) TERHADAP VOLUME PERDAGANGAN DI BURSA EFEK INDONESIA (BEI) SEBELUM COVID – 19 Siti Hayati Efi Friantin; Ika Swasti Putri; Yanian Purwa Sagita
Solusi Vol 20, No 4 (2022)
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v20i4.5949

Abstract

Pada penelitian ini menarik karena berfokus mempelajari pengaruh variabel independen Underpricing IPO dan Debt To Equity Ratio terhadap variabel dependen Volume Perdagangan di bursa efek indonesia dengan periode pengamatan 2016- 2019, periode sebelum covid -19. Periode ekonomi yang masih nomal.  Populasi yang digunakan adalah  perusahaan properti dan industri yang melakukan IPO tahun 2016-2019 di bursa efek Indonesia. Metode penelitian kuantitatif menjadi pilihan dengan teknik sampel yang digunakan adalah Purposive Sampling. Metode analisis yang digunakan pada pengujian variabel pada penelitian ini adalah statistik    deskriptif, uji asumsi klasik dan analisis regresi linier berganda. Hasil pada penelitian ini adalah adanya pengaruh tidak signifikan antara variabel independen Underpricing IPO terhadap Volume Perdagangan dan adanya pengaruh signifikan antara variabel Debt To Equity Ratio terhadap Volume Perdagangan.Kata kunci :Underpricing IPO; Debt to Equity Ratio; Volume Perdagangan
Pelatihan Pemanfaatan Personal Branding dalam Digital Marketing untuk UMKM Siti Hayati Efi Friantin; Ika Swasti Putri
TAAWUN Vol. 3 No. 01 (2023): TA'AWUN FEBRUARY 2023
Publisher : Pusat Penelitian Pengabdian Pada Masyarakat Sekolah Tinggi Ilmu Tarbiyah Al-Fattah Siman Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37850/taawun.v3i01.362

Abstract

The COVID-19 pandemic has been declared reduced, although maintaining health protocols is still applied. The logical consequence of the ongoing needs of life, many business sectors have started to rise and start their business again. However, large-scale businesses have not recovered because during the pandemic many of them collapsed, went bankrupt and laid off many of their employees. It was SMEs (Micro, Small and Medium Enterprises) that could survive. However, to survive more safely, creative and innovative ideas are needed to reduce costs to be efficient. One way for creative and innovative ideas is to do marketing through the internet or often referred to as digital marketing. Digital marketing is now being popularly introduced and used in various business sectors. Digital marketing cuts costs a lot, including space, time, energy and promotional costs. Even people can sell without leaving the house. Therefore, this community service activity is interested in conducting training and mentoring for MSMEs with the theme "Training and Assistance in the Use of Personal Branding in Digital Marketing for MSMEs in Gilingan Village, Banjarsari District, Surakarta". Through this community service activity, we will provide a solution to this problem by providing HR Quality Improvement Training in Branding Strategies Through Digital Marketing for MSMEs. This service activity is carried out using a personal and group approach according to the needs and abilities of the participants and direct training at 6-month intervals. with the target output of scientific publications/print media (online). This community service activity has been carried out routinely and is part of the Tri Dharma of Higher Education: Education, Research and Community Service Activities