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All Journal EKONOMIA RJABM (Research Journal of Accounting and Business Management) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Abdimas Mahakam JASF (Journal of Accounting and Strategic Finance) BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT Media Ekonomi
Indrawati, Andi
Faculty Of Economic Of University 17 Agustus 1945 Samarinda
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Peningkatan Literasi Digital bagi Wirausaha Muda Indrawati, Andi; Barus, Ivana Nina Esterlin; Solihin, Danna; Nurqamarani, Adisthy Shabrina
Jurnal Abdimas Mahakam Vol. 5 No. 01 (2021): JURNAL ABDIMAS MAHAKAM
Publisher : Institute for Research and Community Services (LPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/jam.v5i01.1028

Abstract

Pandemi global yang terjadi mendorong percepatan literasi digital dan menuntut para wirausahawan untuk melek teknologi agar dapat menjangkau customer yang menjalani social distancing di rumah dan lebih banyak menghabiskan waktunya secara online. Para wirausahawan terutama wirausahawan muda harus memahami pentingnya menguasai teknologi dan menggunakan teknologi untuk menarik pelanggan. Artikel ini menguraikan mengenai topik pentingnya literasi digital bagi wirausaha muda untuk meraih peluang bisnis, memperluas usaha serta menjangkau, dan mempertahankan pelanggan.
PENGARUH NILAI TUKAR RUPIAH, INFLASI DAN THE FED TERHADAP INDEKS HARGA SAHAM GABUNGAN DI BURSA EFEK INDONESIA PERIODE 2014-2018 Andi Indrawati3, Bellinus Chandra Feta1 Robin Jonathan2
EKONOMIA Vol 10, No 1 (2021)
Publisher : EKONOMIA

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Abstract

The purpose of this study is to find out how the influence of independent and dependent variable simultaneously and partially.The analytical tool used in this research is Descriptive Statistics Analysis, Classical Assumptions Test which includes: Normality Test, Linearity Test, Multicollinearity Test, Autocorrelation Test, Heteroscedasticity Test, Multiple Linear Regression Analysis, and Goodness of Fit.The results of the study are: 1) Exchange Rate has a negative and partially significant effect on the CSPI. 2) Inflation has a negative and not significant effect partially on the CSPI. 3) The Fed has a positive and partially significant effect on the CSPI. 4) Exchange Rate, Inflation and the Fed have a significant effect on the CSPI.The conclusions of this research hypothesis are: 1) Exchange Rate has a negative and significant influence partially on CSPI on the Indonesia Stock Exchange (BEI) in the 2014-2018. This means that changes in the Rupiah Exchange Rate have a significant negative effect on CSPI. 2) The results of this study indicate that the inflation has a positive and not significant effect partially on CSPI on the Indonesia Stock Exchange (BEI) in the 2014-2018. It means that inflation fluctuation do not have a significant negative effect on CSPI  3) The results of this study indicate that the Fed has a positive and partially significant effect on CSPI on the Indonesia Stock Exchange (BEI) in the 2014-2018. The Fed fluctuation has a significant positive effect on CSPI. 4). The results of this study indicate that Exchange Rate, Inflation and the Fed simultaneously have a significant positive effect on CSPI on the Indonesia Stock Exchange in the 2014-2018.
ANALISIS PENERAPAN SAK ETAP PADA PENYAJIAN LAPORAN KEUANGAN PT. INDO TOOLS SEJAHTERA Andi Indrawati, Oeij Yulianto Mardiana,
EKONOMIA Vol 9, No 3 (2020)
Publisher : EKONOMIA

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Abstract

Analisis Penerapan SAK ETAP Pada Penyajian Laporan Keuangan PT. Indo Tools Sejahtera, Ibu Mardiana, S.E., M.M sebagai Pembimbing I, Ibu Andi Indrawati, S.E., M.M sebagai Pembimbing II. PT. Indo Tools Sejahtera merupakan perusahaan dibidang perdagangan peralatan teknik. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisa laporan keuangan PT. Indo Tools Sejahtera telah sesuai dengan SAK ETAP tahun 2009. Metode yang digunanakan adalah metode kualitatif dengan membandingkan laporan keuangan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) dengan laporan keuangan PT. Indo Tools Sejahtera.           Hasil penelitan ini menunjukkan bahwa penyajian laporan keuangan PT. Indo Tools Sejahtera belum sesuai dengan penyajian laporan keuangan berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP).          Laporan keuangan PT. Indo Tools Sejahtera tahun 2017 dan 2018 menyajikan Laporan neraca dan laporan laba rugi. Sendangkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik penyajian laporan keuangan Neraca, Laporan laba rugi, Laporan perubahan ekuitas, Laporan arus kas, dan catatan atas laporan keuangan. Dengan menggunakan teknik menghitung cecklist metode Champion yang dikemukakan oleh James A. Blake dan Dean J. Champion didapatlah persentase 40% yang dikategorikan belum sesuai.            Dengan menggunakan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP), perusahaan diharapkan dapat menyajikan laporan keuangan dengan lengkap
Pengaruh Faktor-Faktor Internal Perusahaan Terhadap Earning Per Share Perusahaan Sub Sektor Otomotif Di BEI Periode 2014-2018 Andi Indrawati3, Muhammad Nur1 Robin jonathan 2
EKONOMIA Vol 10, No 3 (2021)
Publisher : EKONOMIA

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Abstract

This study was conducted to determine the effect of the current ratio, debt to asset ratio, total assets turno ver, company size, and sales growth to earnings per share in the automotive sub-sector companies listed on the Indonesia Stock Exchange for the period 2014-2018, both partially and simultaneous.The analysis used is multiple linear regression, where the normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, and hypothesis testing in the form of t test and F test.Based on the results of the analysis, the results show that the current ratio, debt to asset ratio, and company size partially do not significantly influence earnings per share in the automotive sub-sector companies listed on the Indonesia Stock Exchange for the period 2014-2018. Meanwhile, the total assets turn over and sales growth partially have a significant effect on earnings per share in the automotive sub-sector companies listed on the Indonesia Stock Exchange in the period 2014-2018.Simultaneously, the current ratio, debt to asset ratio, total assets turnover, company size, and sales growth significantly influence earnings per share in the automotive sub-sector companies listed on the Indonesia Stock Exchange for the period 2014-2018
ANALISIS KINERJA KEUANGAN PADA PADA PT. SURYA BIRU MURNI ACCETYLENE SAMARINDA Andi Indrawati3, Dwi Putri Purwasri Sukamto H. Eddy Soegiarto K
EKONOMIA Vol 9, No 1 (2020)
Publisher : EKONOMIA

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Abstract

Dwi Putri Purwasri Sukamto: Analisis Kinerja Keuangan Pada PT. Surya Biru Murni Accetylene Samarinda.The company is always trying to improve the company's financial performance in order to get a profit or profit, in 2015 the company generated a profit of Rp. 6,819,373,114,- while in 2016 experienced a profit loss of Rp. 5,666,497,170,- which was caused by Indonesia's macro economy at the time of decline, and in 2017 it increased by Rp. 7.473496.132,-.    The purpose of doing research is to determine the company's financial performance at PT. Surya Biru Murni Accetylene Samarinda in the period of 2015-2017 in terms of Financial Ratios namely Liquidity, Solvency, and Profitability.The data analysis technique used is financial ratio analysis in terms of Liquidity (Current ratio), Solvency (Debt to Equity Ratio), Profitability (Return On Investment).The results of financial performance research at PT. Surya Biru Murni Accetylene Samarinda as measured by the Current ratio for the 2015-2016 period has decreased in performance and in the 2016-2017 period it has also decreased in performance. However, the company is still able to pay off the company's debt. Performance as measured by the Debt to Equity Ratio for the 2015-2016 period has increased and for the 2016-2017 period it has decreased. This company has not been able to manage existing finances and shows that the company's capital cannot be sufficient to guarantee the debt given by creditors so that the company is in a bad condition. Furthermore, in the 2015-2017 period it experienced an increase, as measured by Return On Investment in the 2015-2016 period, an increase in performance and in the 2016-2017 period also improved performance so that the company can be said to be in a good position.
ANALISIS PERHITUNGAN PAJAK PENGHASILAN KARYAWAN (PPh) PASAL 21 PADA PT. UNTUNG BRAWIJAYA SEJAHTERA SAMARINDA Andi Indrawati 3, Novia Paramita 1, Mardiana 2,
EKONOMIA Vol 9, No 2 (2020)
Publisher : EKONOMIA

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Abstract

Tax Article 21At  PT.  Untung  Brawijaya  Sejahtera  Samarinda  (under  the  guidance  of     Mrs. Mardiana as supervisor I and Andi Indrawati as supervisor II).This study aims to analyze and find out the tax calculation of the employees of PT. Untung Brawijaya Sejahtera Samarinda is in accordance with the  provisions of Income  Tax Article 21  of Law Number  36 Year 2008  and Regulation  of  the Minister of Finance Number 101 / PMK.010 / 2016.The theory used in this research is tax accounting which focuses on income tax article 21 at PT. Untung Brawijaya Sejahtera Samarinda.The analytical tool used is comparative, which compares employee income tax and disclosures based on Income Tax Article 21 of Law Number 36 Year 2008 and Minister of Finance Regulation Number 101 / PMK.010 / 2016.The results showed that the employee income tax with permanent employee status that has a Taxpayer Identification Number (NPWP) is in conformity and employee income tax with permanent employee status that does not have a Taxpayer Identification Number (NPWP) not in accordance with the provisions of Income Tax article 21 of the Law Number 36 Year 2008 and Regulation of the Minister of Finance Number 101 / PMK.010 / 2016.
Analisis Perhitungan Pembagian Sisa Hasil Usaha (SHU) Anggota Pada Koperasi Simpan Pinjam Sentosa Samarinda Periode 2016-2017 Andi Indrawati3, Melita Yuliati Mardiana 2,
EKONOMIA Vol 10, No 2 (2021)
Publisher : EKONOMIA

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Abstract

Analisis Perhitungan Pembagian Sisa Hasil Usaha (SHU) Anggota Pada Koperasi Simpan Pinjam Sentosa Samarinda Periode 2016-2017, under guidance of Ms. Mardiana as mentor  I and Ms. Andi Indrawati as mentors II.Indonesian continues to development. Cooperatives have a role in weak economic development aims to prioritize the welfare of members by distributing each remaining result of operations (SHU). The greater the member transactions the greater the remaining results of the business (SHU) to be received by the memberThe purpose achieved from this research is to analyze the distribution of residual income result of members business at Koperasi Simpan Pinjam Sentosa Samarinda Period 2016-2017.In order to be elaborated an analysis by using the rule of Undang-Undang Republic Indonesia 1945 Number 25 about Pengkoperasian article 45 which reads about (SHU) in accordance or not with that run by Koperasi Simpan Pinjam Sentosa Samarinda and hypothesis testing. The hyphotesis is accepted because the share of the business result (SHU) of members of the 2017 period increased from 2016.Koperasi Simpan Pinjam Sentosa Samarinda have financial reports such as balanced sheet reports, cash flows and calculation of cooperative funding details for one book years. The lending and borrowing effect to income of Koperasi Simpan Pinjam Sentosa Samarinda is influenced by the participating storage dividen by 40% and the business particapation deviden by 60%. The conclusion of the content of this thesis is the rest of the business results (SHU) members of the period of 2017 increased compared to 2016. In 2016 the cooperative obtained the rest of the business (SHU) of Rp. 19,350,000 then divided from 40% storage participation of Rp. 7,740,000 and divided from 60% business participation of Rp. 11,610,000. Meanwhile, in 2017 the cooperative obtained the remaining operating income (SHU) of members of Rp. 20,250,000 is then divided from the participation of 40% deposit amounting to Rp 8,100,000 and divided by 60% business participation of Rp. 12,150,000.
ANALISIS PERHITUNGAN, PEMOTONGAN DAN PENYETORAN PAJAK PENGHASILAN PASAL 21 ATAS TAMBAHAN PENGHASILAN PEGAWAI NEGERI SIPIL PADA DINAS KESEHATAN KABUPATEN KUTAI TIMUR Andi Indrawati 3, Safaruddin, Mardiana 2
EKONOMIA Vol 10, No 1 (2021)
Publisher : EKONOMIA

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Abstract

This research aims to analiyse the calculation, cuts and deposits of income tax article 21 for the additional incame og civil servants conduted by the Treasurer of the Health Office of East Kutai District accordance with regulation of the Minister of Finance No. 262/PMK. 03/2010.The research methods to be used consist of several elements, including types of data collection, details of the required data and data collection techniques to analyse and test the hypothesis expressed above it is necessary to analyze the tax withholding rate and its application based on regulation of the Minister of Finance No. 262/PMK. 03/2010.The results of this research are based on regulation of the Minister of Finance No. 262/PMK. 03/2010 from the data that has been analyzed that additional income is included in any other remuneration under any name that becomes the expense  of the APBD subject to income tac of article 21 shall be final.
Analisis Efektivitas Penggunaan E-Filing Bagi Wajib Pajak Pribadi dalam Pelaporan PPh Pasal 21 pada Karyawan PT Tirta Mahakam Andi Indrawati3, Cindi Afriyani1, Titin Ruliana2,
EKONOMIA Vol 10, No 2 (2021)
Publisher : EKONOMIA

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Abstract

The purpose of this research is to know and analyze the effectiveness of the use of e-filing for personal taxpayers in reporting Pph article 21 to employees of PT. Tirta Mahakam. In accordance with the objectives of this study, the subject matter put forward "Is the use of e-filing for personal taxpayers in the reporting  of Pph Article 21 Tax at PT Tirta Mahakam effective" "Theory basis used is a theoretical basis concerning the effectiveness  of using e-filing and reporting of Pph 21 to employees of PT. Tirta Mahakam. Based on these main problems, the following hypothesis is proposed: ‘The use of e-filing for personal taxpayers in reporting Pph 21 taxes for employees of PT. Tirta Mahakam is considered ineffective based on the effectiveness assessment criteria ''.Based on the results of the analysis previously stated, it can be seen that the effectiveness of using e-filing in tax reporting Pph 21 for employees of PT. Tirta Mahakam has been running quite well, this is evidenced by the results of the analysis which got a relative value of 79% on the effectiveness measurement criteria which is categorized as "effective". Even though there are still some employees who do not understand the e-filing system, the awareness of taxpayers to report the Annual Tax Return and the lack of the KPP Pratama to provide more active socialization so that employees understand e-filing and its benefits
Analisis Implementasi Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik Pada Koperasi Serba Usaha Pkk Di Handil Andi Indrawati3, Adinda Ranandhea Robin Jonathan 2
EKONOMIA Vol 10, No 3 (2021)
Publisher : EKONOMIA

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Abstract

This study aims to find out how the implementation of this Cooperative Financial Report is the Standard SAK ETAP Cooperative Bina Bersama (KSU) in collaboration with PKK. This study uses a quantitative descriptive analysis method, namely by collecting and describing data in the field, then classified, analyzed, and then interpreted so that it can provide a clear picture of the conditions under study to draw general generalization conclusions. This study aims to determine the implementation of SAK ETAP in Multipurpose Cooperatives (KSU) in collaboration with PKK. The benefit of this research is to assist Cooperatives in implementing Financial Accounting Standards for Entities Without Accountability. The results of this study conclude that the application of the financial statements of KSU Bina Bersama PKK is not fully in accordance with the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). and the absence of cash flow reports and reports of changes in equity in the KSU Financial Development Collective PKK report.
Co-Authors Adisthy Shabrina Nurqamarani Arief Hidayatullah Khamainy Cakranegara, Pandu Adi Catur Kumala Dewi Danna Solihin Danna Solihin Ivana Nina Esterlin Barus Ivana Nina Esterlin Barus Ivana Nina Esterlin Barus, Ivana Nina Esterlin Kristina Ugan LCA Robin Jonathan Eka Yudhyani, Kristina Ugan LCA Robin Jonathan Mardiana Mardiana Mekar Meilisa Amalia Muhammad Nur Nurfitri Rina Masithoh Rina masithoh Haryadi Solihin, Danna