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All Journal Jurnal Ekonomi : Journal of Economic The Indonesian Accounting Review Akuntansi Krida Wacana E-Dimas: Jurnal Pengabdian kepada Masyarakat Panrita Abdi - Jurnal Pengabdian pada Masyarakat AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Mahasiswa Bina Insani JMM (Jurnal Masyarakat Mandiri) Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Bisnis Terapan Jurnal Online Insan Akuntan Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Indonesian Journal of Accounting and Governance Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Akuntansi dan Keuangan Jurnal Abdimas Ilmiah Citra Bakti (JAICB) Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Jurnal Buana Pengabdian
Lucia Ari Diyani
Universitas Bina Insani
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AUDIT DELAY PADA INDUSTRI MAKANAN DAN MINUMAN YANG LISTING DI BEI Puspita, Dwiny; Diyani, Lucia Ari
Akuntansi Krida Wacana VOL. 18 NO. 2 JULI-DESEMBER 2018
Publisher : Akuntansi Krida Wacana

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Abstract

Audit delay was the timeliness in completing the audit of financial statements until the issuance of audit reports. This study aimed to determine the factors that affected audit delay in the food and beverage industry listed on the Indonesia Stock Exchange (BEI) in 2011-2016. This research used logistic regression model. The population in this research were all food and beverage industry listed on BEI. The sampling technique used random purposive sampling so that the sample of research included in the criteria amounted to 11 companies. The results of this study indicated that firm size, DAR, ROA has no effect on audit delay, while the KAP size has a significant negative effect on audit delay.
PELUANG INVESTASI UPGRADE ALAT CT-SCAN DI RS HGW Hasbiya, Masitha; Diyani, Lucia Ari
Jurnal Ekonomi : Journal of Economic Vol 9, No 02 (2018): Jurnal Ekonomi
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v9i02.2525

Abstract

Investasi adalah usaha menanamkan modal dengan tujuan untuk mendapatkan keuntungan di masa yang akan datang. Penelitian ini bertujuan untuk mengetahui kelayakan upgrade alat CT-Scan. dengan menggunakan metode konvensional yang terdiri dari metode payback period, net present value, internal rate of return dan profitabilitas index. Objek penelitian ini adalah rumah sakit swasta di daeraah bekasi. Penelitian ini menghasilkan payback period yang dibutuhkan untuk waktu pengembalian yaitu lebih cepat dari umur ekonomis alat ct-scan , net present value menghasilkan nilai yang positif, internal rate of return menghasilkan tingkat bunga lebih besar dari tingkat suku bunga deposito yang digunakan, profitability index menghasilkan nilai lebih dari satu. Kata kunci: Investasi, PP, NPV, IRR, PI
PENGARUH ROE DAN DER TERHADAP HARGA SAHAM PADA SEKTOR PERDAGANGAN ECERAN Nurmala Alfiah; Lucia Ari Diyani
Jurnal Bisnis Terapan Vol. 1 No. 02 (2017): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (516.734 KB) | DOI: 10.24123/jbt.v1i02.794

Abstract

This study aims to test the Influence of Return on Equity (ROE) and Debt to Equity Ratio (DER) Against Stock Price. This study was taken because there is still a difference between previous researchers. The study used external secondary data, sample technique used Purposive Sampling from eight (8) companies which met the Sampling criteria existing from 23 companies. The method used is multiple linear regression analysis. The results of this study shows that Return on Equity (ROE) has no significant effect on Stock Price, while Debt to Equity Ratio (DER) has a significant effect on Stock Price. Simultaneously ROE and DER have a significant effect to the stock price that is equal to 22,5% while the rest 77,5% influenced by other factor.
Prediksi Kebangkrutan Menggunakan Altman Z-Score Studi Kasus pada Perusahaan Rokok yang Terdaftar di BEI Periode Tahun 2012 – 2014 Tri Wahyu Kusuma Awan; Lucia Ari Diyani
JURNAL ONLINE INSAN AKUNTAN Vol 1 No 2 (2016): Jurnal Online Insan Akuntan (Desember 2016)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

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Abstract

Abstrak: Perusahaan – perusahaan membutuhkan prediksi kebangkrutan untuk mengetahui tentang kelangsungan hidup perusahaannya. Altman Z Score Adalah salah satu metode untuk memprediksi kebangkrutan. Penelitian menggunakan data sekunder yang diperoleh dari laporan keuangan empat perusahaan rokok yang telah terdaftar di Bursa Efek Indonesia periode 2012-2014. Hasil dari penggunaan formula Altman untuk mendapatkan nilai Z. Nilai Z akan menunjukan perusahaan dengan kategori sehat (tidak bangkrut), grey area atau bangkrut (kesulitan keuangan). Hasil dari penelitian ini menunjukkan hanya satu perusahaan yang terindikasi bangkrut atau tidak sehat. Satu periode perusahaan ada pada kategori grey are dan dua periode terindikasi pada kategori bangkrut. Kata Kunci: altman Z-score, kebangkrutan, kesulitan keuangan, laporan keuangan, prediksi Abstract: The companies need predict bankruptcy to know about their companies life. Altman Z-Score is one of the methods to predict the bankruptcy. The research use secondary data obtained from financial statement four cigarette companies which are listed in Indonesia Stock Exchange in period 2012-2014. The result from use the Altman formulas to get the value of Z. Value Z will show the companies which healthy category (not bankruptcy), grey area or bankruptcy (financial distress). Result of this study shows that only one cigarette companies indicate bankruptcy or not health. One period indicate that the companies in grey area category and Two periods indicate the companies in bankruptcy category. Keywords: altman Z-Score, bankruptcy, financial distress, financial statement, predict
Pengaruh Rasio Keuangan dalam Memprediksi Perubahan Laba pada Industri Farmasi (Studi Kasus pada BEI Tahun 2011 – 2014) Devi Riana; Lucia Ari Diyani
JURNAL ONLINE INSAN AKUNTAN Vol 1 No 1 (2016): Jurnal Online Insan Akuntan (Juni 2016)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (180.22 KB)

Abstract

Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh rasio likuiditas (Current Ratio, Quick Ratio, dan Working Capital to Total Assets), rasio solvabilitas (Debt Ratio, Debt to Equity Ratio, dan Long Term Debt to Equity Ratio), rasio profitabilitas (Net Profit Margin, Gross Profit Margin, Return on Asset, dan Return on Equity), dan rasio aktivitas (Total Assets Turnover, Receivable Turnover, Inventory Turnover, Fixed Asset Turnover, dan Working Capital Turnover), dalam memprediksi perubahan laba. Penelitian ini dilakukan pada sembilan industri farmasi yang go public yang terdaftar di BEI tahun 2011 – 2014 dan metode analisis menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa secara parsial hanya rasio aktivitas yaitu pada variabel Total Assets Turnover saja yang berpengaruh dalam memprediksi perubahan laba, sedangkan secara simultan rasio likuiditas, rasio solvabilitas, rasio profitabilitas, dan rasio aktivitas berpengaruh dalam memprediksi perubahan laba. Kata kunci: perubahan laba, rasio aktivitas, rasio likuiditas, rasio profitabilitas, rasio solvabilitas Abstract: The purpose of this research is to examine the effect of liquidity ratio (Current Ratio, Quick Ratio, and Working Capital to Total Assets), solvability ratio (Debt Ratio, Debt to Equity Ratio, and Long Term Debt to Equity Ratio), profitability ratio (Net Profit Margin, Gross Profit Margin, Return on Asset, and Return on Equity), and activity ratio (Total Assets Turnover, Receivable Turnover, Inventory Turnover, Fixed Asset Turnover, and Working Capital Turnover) to predict changes of earnings. This research examined nine go public pharmacy industries which is registered in BEI in 2011 – 2014 and analysis method used multiple regression analysis. The result of this research show that partially only activity ratio in Total Assets Turnover variable influenced in changes of earnings, while simoultanously liquidity ratio, solvability ratio, profitability ratio, and activity ratio influenced in changes of earnings. Keywords: activity ratio, changes of earnings, liquidity ratio, profitability rati, solvability ratio
Implementasi Corporate Governance dan Faktor-Faktor yang Mempengaruhi Kinerja Perusahaan Lucia Ari Diyani; Triana Chairunisa
JURNAL ONLINE INSAN AKUNTAN Vol 3 No 2 (2018): Jurnal Online Insan Akuntan (Desember 2018)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.912 KB)

Abstract

Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh corporate governance, ukuran perusahaan dan struktur modal terhadap kinerja perusahaan. Data yang diperoleh sebanyak delapan perusahaan dengan kurun waktu 2011-2016 yang dihubungkan dengan enam variabel independen penelitian, yaitu: dewan komisaris, dewan komisaris independen, komite audit, dewan direksi, ukuran perusahaan dan struktur modal, dan satu variabel dependen: kinerja perusahaan yang diukur dengan Return on Assets (ROA). Metode regresi linear berganda digunakan untuk menganalisis data. Hasil penelitian menunjukkan bahwa (1) Variabel dewan komisaris tidak memiliki pengaruh terhadap kinerja perusahaan, (2) Variabel dewan komisaris independen tidak memiliki pengaruh terhadap kinerja perusahaan,(3) Variabel komite audit tidak berpengaruh terhadap kinerja perusahaan, (4) Variabel dewan direksi memiliki pengaruh yang positif terhadap kinerja perusahaan, (5) Ukuran perusahaan memiliki pengaruh terhadap kinerja perusahaan, (6) Struktur modal tidak memiliki pengaruh terhadap kinerja perusahaan. Kata Kunci: Tata Kelola Perusahaan, Ukuran Perusahaan, Struktur Modal (DER), Kinerja Keuangan (ROA) Abstract: This study aims to examines the analysis of the implementation of corporate governance , firm size and capital structure on corporate performance. Data obtained by eight companies with the 2011 - 2016 period associated with six independent variables: board of commissioners, board of independent commissioners, Company’s audit committee, Board of Directors, firm size and capital structure and 1 dependent variable: the corporate performance as measured by Return on Assets (ROA). Analysis method used multiple linear regression analysis. The results showed that (1) Variable board of commisioners hasn’t an effect on corporate performance,(2) Variable board of independent commissioners hasn’t an effect on corporate performance,(3) Company’s audit committee variable hasn’t an effect on corporate performance,(4) Variable board od directors has an effect on corporate performance, (5) Firm size has an effect on corporate governance,(6) Capital structure hasn’t an effect on corporate governance. Keywords: Corporate governance, Size, Capital Structure (DER) , financial performance (ROA)
Perhitungan Harga Pokok Produksi Menggunakan Metode Tradisional Costing dan Activity Based Costing Retno Fitri Aningsih; Lucia Ari Diyani
JURNAL ONLINE INSAN AKUNTAN Vol 3 No 1 (2018): Jurnal Online Insan Akuntan (Juni 2018)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

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Abstract

Tujuan penelitian untuk mengetahui pengaruh perhitungan harga pokok produksi menggunakan metode tradisional dan activity based costing terhadap laba kotor. Objek dalam penelitian ini adalah harga pokok produksi pada produk otak-otak dan nugget. Jenis penelitian ini adalah deskriptif kuantitatif dan comparatif. Hasil penelitian adalah perhitungan harga pokok produksi menggunakan metode tradisional pada otak-otak mengalami undercost dan nugget mengalami overcost. Rata-rata laba kotor yang dihitung dari metode tradisional pada produk otak-otak yaitu 35% sedangkan produk nugget yaitu 14%, selisih rata-rata laba kotor antar kedua produk tersebut yaitu 2%. Rata-rata laba kotor yang dihitung dengan metode ABC pada produk otak-otak yaitu 29% dan produk nugget yaitu 21%, selisih rata-rata laba usaha yaitu 8%. Kata kunci: activiy based costing, biaya overhead pabrik, harga pokok produksi, tradisional Abstract: The aim of research to determine the effect of calculation cost of good manufactured with method traditional and activity based costing on gross profit. The object of this research is the cost of manufactured for otak-otak and nugget. This type of research is descriptive quantitative and comparatif. Results of the research is the calculation for cost of manufactured using traditional methods in otak-otak have undercost and overcosted for nugget. The average gross profit is calculated from traditional methods on otak-otak is 35% and nugget is 14%, the average difference in gross profit between the two products is 21.08%. The average gross profit is calculated by the ABC method in otak-otak is 29% and 21% ie nugget, the average difference in operating profit is 8%.Keywords: activiy based costing, factory overhead cost, cost of good manufactured, traditional
Peran Kepercayaan Memediasi Hubungan Reputasi dan Intensi Pembelian di E-Commerce Ratna Dewi Kusumawati; Lucia Ari Diyani
JURNAL ONLINE INSAN AKUNTAN Vol 6 No 1 (2021): Jurnal Online Insan Akuntan (Juni 2021)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/joia.v6i1.1471

Abstract

This research is conducted to discover the mediation role of trust, especially trust to seller in e-commerce, to seller reputation and purchase intention relationship in e-commerce. Data in this research is collected using questionnaire. Data in this research is analyzed using Path Analysis and Sobel Test. Finding in this research shows that trust to seller is able to mediate the relationship between reputation and purchase intention in e-commerce. Other findings in this research is reputation variable affect purchase intention directly in statistic test, and reputation variable is affecting trust to seller variable and trust to seller variable significantly affect purchase intention variable. The finding is expected to contribute in providing new insights in accounting information systems research, especially related to e-commerce in Indonesia and are expected to provide reference contributions for future studies in the same field.
BALANCED SCORECARD SEBAGAI PENGUKURAN KINERJA PADA PT MITRAKARYA JAYA MANDIRI Evi Yulianti; Lucia Ari Diyani
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 20, No 1 (2017)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (67.766 KB) | DOI: 10.35591/wahana.v20i1.6

Abstract

The purpose of this study is to determine the performance of the company through four main perspectives of financial perspective, customer, internal business and learning and growth. Data analysis techniques using descriptive quantitative and qualitative. The variables used in the financial perspective are Return On Equity, Return On Assets, Profit Margin On Sales, Sales Growth Rate, on customer perspective using Customer Satisfaction Index variable, Customer Retention Rate, Customer Acquisition and Number of Complaints, on internal business perspective using percentage variables Broken product and percentage of products delivered on time, on learning and growth perspective using Employee Satisfaction Index variable, Employee Retention and Employee Training. The result of the research shows that the performance of PT Mitrakarya Jaya Mandiri in financial perspective is considered not very good, the customer perspective is considered good, internal business perspective is considered less good and the learning and growth perspective is considered good. Overall company performance in 2012-2015 is classified under "Less Healthy", BBB category with Total Score Performance = 53,40%. Keywords: Balanced Scorecard, Financial Perspective, Customer Perspective, Internal Business Perspectives, Learning and Growth Perspective
Peningkatan Kemampuan Penyusunan Laporan Keuangan Sesuai SAK-EMKM (Pelatihan untuk Pelaku UMKM Binaan Pemkot Bekasi) Lucia Ari Diyani; Ratna Dewi Kusumawati; Iren Meita
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 5, No 2 (2021): Mei
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v5i2.5046

Abstract

Permasalahan yang dihadapi oleh pelaku UMKM secara umum adalah tidak tersedianya laporan keuangan yang dapat digunakan untuk mendapatkan pembiayaan dari bank dan juga institusi keuangan lainnya. Berdasarkan hal tersebut, kegiatan PkM ini dilakukan dengan tujuan untuk meningkatkan pengetahuan dalam membuat laporan keuangan yang sesuai dengan SAK-EMKM untuk peminjaman dana ke bank. Pelatihan dilakukan kepada pelaku UMKM binaan Pemerintah Kota Bekasi. Metode yang digunakan dalam pelatihan ini adalah pemaparan mater di dalam kelas oleh dosen sebagai narasumber dan dibantu oleh asisten dosen serta mahasiswa sebagai pendamping peserta. Total partisipan sebanyak 40 dan terbagi menjadi dua kelas. Kegiatan PkM dilakukan dari 4 Oktober 2019 hingga 12 Desember 2019. Hasil dari kegiatan ini memuaskan seperti yang terlihat dari hasil kuisioner kepuasan bahwa kegiatan pelatihan ini dapat meningkatkan kemampuan peserta dalam membuat laporan keuanganKata Kunci: Laporan keuangan; SAK-EMKM; UMKM Improvement of Preparing Financial Statements Ability According to SAK-EMKM (Training for SME under Pemkot Bekasi)ABSTRACT The problem faced by SMEs in general is they do not have financial reports that is accepted as a basis to provide loan funds by banks or other financial institutions. For this reason, the PkM activities are carried out with the aim of increasing knowledge in preparing financial statements in accordance with SAK-EMKM for lending funds to banks. Training is given to SMEs that are under Pemerintah Kota Bekasi. The method that used in this training is carried out in a class where each class is guided by a lecturer as a guest speaker and assisted by an assistant lecturer and a student as a participant companion. The total number of participants was 40 and divided into 2 classes. The PkM activity was conducted from October 4th, 2019 to December 12th, 2019. The PkM result is satisfying as seen from the results of the satisfaction questionnaire which stated that this training activity was able to increase their capabilities and their skills related to the preparation of financial statements.Keywords: Financial reporting; SAK-EMKM; UMKM
Co-Authors Atika Yuliarti Ayuni Rizki Wulandari Dade Nurdiniah Devi Riana Evi Yulianti Gizela Giovani Kusumah Hasbiya, Masitha Huda Aulia Rachman Huda Aulia Rahman Huda Aulia Rahman Indra Muis Indra Wijaya Iren Meita Kadek Wisnu Bhuana Kristiana Widiawati Layon Hocben Hutagaol Maulydina Wirnawati Muhammad Ni Luh Putu Widya Giriyani Novia Risqi Rahmadani Nurmala Alfiah Oktapriana, Chita Puspita, Dwiny Ratna Dewi Kusumawati Ratna Dewi Kusumawati Ratna Dewi Kusumawati Retno Fitri Aningsih Tri Wahyu Kusuma Awan Triana Chairunisa Yogi Irfania