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All Journal Jurnal Akuntansi dan Manajemen Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Proceeding National Conference Business, Management, and Accounting (NCBMA)
Lestari, Dheri Febiyani
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Economics, Econometrics & Finance Social Sciences

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Membongkar rahasia keuangan: Analisis common size pada laporan keuangan PT Sido Muncul Tbk dalam dunia industri jamu dan farmasi Lestari, Dheri Febiyani; Herdiyanti, Herdiyanti; Agustina, Gina; Sartika, Ika
Jurnal Manajemen Vol 21 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v21i1.1433

Abstract

A company's financial reports describe the company's performance and finances and help stakeholders in making decisions about the company. The aim of this research is to analyze the financial reports of PT Industri Jamu dan Farmasi Sido Muncul Tbk. This research uses two main methods, namely financial ratio analysis and the common size method. The method of this research is quantitative descriptive. The financial report data used in this research are financial reports from 2020 to 2022. This data is used to determine the relative proportions of assets, liabilities and equity in the financial reports. Common size data allows analysis over time and comparison with similar companies. This research provides understanding to company stakeholders, including management, investors and decision makers, regarding the financial performance of PT Industri Jamu and Farmasi Sido Muncul Tbk and uses it as a basis for strategic decision making and financial planning for the future. Even though PT Industri Jamu dan Farmasi Sido Muncul Tbk's sales are declining, the financial position of PT Industri Jamu and Farmasi Sido Muncul Tbk which remains strong will attract special attention from stakeholders.
Peran Sistem Informasi Akuntansi Dalam Mencegah Kecurangan: Pendekatan Studi Di Tasikmalaya Ridwan, Rizky; Lestari, Dheri Febiyani; Arifah, Alfin Nur; Abdurachman, Aditia
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1776

Abstract

This study aims to investigate the relationship between Internal Governance and Accounting Information Systems with Fraud Prevention in the banking sector in Tasikmalaya. The population focused on employees of Bank BJB Syariah and Bank BSI. The sampling method used was Saturated Sampling. Data analysis was conducted through multiple linear regression using SPSS 16 software. The results showed that partially, there was no significant influence between the Accounting Information Systems and Fraud Prevention, as well as between Internal Governance and Fraud Prevention. Simultaneously, both also did not significantly affect Fraud Prevention. These findings provide important insights into the context of risk management and internal control in the banking industry, especially in Tasikmalaya. The implications can assist companies in designing more effective control strategies to reduce the risk of fraud and improve operational integrity. Keywords: Accounting Information Systems, Internal Governance, Fraud Prevention
PENGARUH METODE PEMBAYARAN COD TERHADAP MINAT BELI KONSUMEN PADA TIKTOKSHOP Nurmalinda, Sinta Yuli; Fadilah, Ridwan; Lestari, Dheri Febiyani; Herdiyanti, Herdiyanti; Jaenudin, Ujang Eri
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Dengan kemajuan zaman yang semakin modern dan teknologi yang semakin canggih, telah menciptakan sebuah sistem perdagangan yang dikenal sebagai E-commerce. Kemunculan berbagai marketplace telah meningkatkan persaingan di antara mereka. Hal ini mendorong Tiktok Shop untuk meningkatkan beberapa fitur dan promosi, seperti memperluas sistem pembayaran Cash on Delivery (COD) agar lebih menarik bagi konsumen. Perusahaan juga perlu mempertimbangkan faktor-faktor yang mempengaruhi minat beli konsumen di platform mereka, termasuk produk yang ditawarkan. Penelitian ini bertujuan untuk menggambarkan dampak metode pembayaran Cash On Delivery terhadap minat beli konsumen di aplikasi Tiktok Shop. Studi ini menerapkan pendekatan kuantitatif dengan menggunakan kuesioner sebagai alat pengumpulan data. Populasi yang menjadi fokus penelitian ini adalah mahasiswa/i Universitas Cipasung Tasikmalaya. Sementara itu, penelitian ini mengadopsi metode purposive sampling untuk memilih sampel, dengan jumlah responden sebanyak 100 orang. Analisis data dilakukan menggunakan teknik analisis regresi linear sederhana. Temuan dari penelitian ini menunjukkan bahwa variabel sistem pembayaran COD memiliki pengaruh positif dan signifikan terhadap minat beli konsumen.
Pengaruh Literasi Keuangan Terhadap Manajemen Keuangan Pribadi Mahasiswa Program Studi Akuntansi Di Universitas Cipasung Tasikmalaya Ridwan, Rizky; Lestari, Dheri Febiyani; Rachmanda, Yudi Setia; Nurlaila, Fitri
Jurnal Ilmiah Manajemen Kesatuan Vol. 10 No. 3 (2022): JIMKES Edisi Desember 2022
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v10i3.1444

Abstract

This study aims to determine the effect of financial literacy on accounting students' personal financial management. Chen & Volpe, (1998) states that financial literacy is defined as the ability to manage finances so that life can be more prosperous in the future. In this case, it is not only knowledge about managing finances, but also the behavior of each individual student in increasing financial literacy. The sample of this research was 187 Accounting Students with data collection using a questionnaire. The results showed that financial literacy has an effect on personal financial management of accounting students with a significance value of t of 0.000 <0.05, which is significant or H0 is rejected, meaning that there is a significant relationship between financial literacy and personal financial management of accounting students. The results of the research correlations between the independent variable and the dependent variable R are known to be 0,697 this number shows the level of correlation or relationship between the two variables is at the interpretation of 0.50 - 07.0 with a strong correlation with a Coefficient of Determination of 48,6% and the rest are other variables that are not the focus of research This. Keywords: Financial Literacy, Personal Financial Management.
Pengaruh Motivasi Belanja Hedonis Terhadap Pembelian Impulsif Di E-Commerce Shopee Pada Generasi Milenial Abdurachman, Aditia; Arifah, Alfin Nur; Lestari, Dheri Febiyani; Ridwan, Rizky
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 1 (2023): JIMKES Edisi April 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i1.2005

Abstract

This study aims to understand the impact of Hedonic Shopping Motivation on impulsive buying behavior among Millennial users of Shopee e-commerce. A quantitative approach was utilized in this research, with a questionnaire as the data collection tool. The sample consisted of 172 respondents who are Shopee e-commerce users. The results indicated that Hedonic Shopping Motivation has a significant influence on impulsive buying behavior among Millennial Shopee users, with a t-significance value of 0.000 < 0.05. This demonstrates a significant relationship between Hedonic Shopping Motivation and impulsive buying behavior on Shopee among Millennials. The study also found a correlation of 0.540 between the independent and dependent variables, indicating a strong relationship between these variables. The coefficient of determination shows that 29.16% of the variation in impulsive buying behavior can be explained by the Hedonic Shopping Motivation variable, while the remaining portion is due to other factors not addressed in this study. Keywords: Hedonic Shopping Motivation, Impulsive Buying
Co-Authors Abdurachman, Aditia Agustina, Gina Arifah, Alfin Nur Fadilah, Ridwan Herdiyanti, Herdiyanti Ika Sartika Jaenudin, Ujang Eri Nurlaila, Fitri Nurmalinda, Sinta Yuli Rachmanda, Yudi Setia Ridwan, Rizky