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<![CDATA[POLA KEMITRAAN DAN PRODUK PEMBIAYAAN SYARIAH USAHA MIKRO, KECIL DAN MENENGAH ]]>
<![CDATA[Anggadini, Sri Dewi]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 8 No 1 (2016): Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia ]]>
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DOI: 10.34010/jra.v8i1.501
<![CDATA[Tujuan system keuangan dan perbankan Islam adalah untuk memberikan jasa keuanganyang halal kepada komunitas muslim. Dalam menciptakan kesejahteraan ekonomi masyarakatdapat dilakukan dengan memberikan pembiayaan terhadap usaha mikro, kecil dan menengah(UMKM) khususnya pada sektor agribisnis atau lebih dikenal dengan sektor pertanian. Agribisnismeliputi pengusahaan input pertanian dan atau pengusahaan produksi itu sendiri atau pun jugapengusahaan pengelolaan hasil pertanian. Kemitraan usaha pertanian telah berkembangmenjadi Kemitraan Agribisnis Syariah Terpadu (KAST) yang melibatkan usaha besar danmenengah, usaha kecil dengan melibatkan bank syariah sebagai pemberi dana. Ada beberapaKAST komoditas pertanian diimplikasikan dengan padi, benih, ayam pedaging, kedelai, dan ubikayu dengan berbagai model tertentu.]]>
<![CDATA[ANALISIS IMPLEMENTASI SYIRKAH PADA KOPERASI ]]>
<![CDATA[Anggadini, Sri Dewi]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 6 No 1 (2014): Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia ]]>
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DOI: 10.34010/jra.v6i1.516
<![CDATA[Syirkah merupakan suatu perjanjian antara dua orang / lebih yang menghendakitetapnya kerjasama dalam suatu usaha atau perdagangan.Secara garis besarperkongsian terbagi menjadi dua yaitu amlak (perkongsian ikhtiar dan ijbar) dan uqudyang terbagi menjadi beberapa macam menurut ulama seperti yang telah dijelaskansebelumnya.Ulama fiqih sepakat bahwa perkongsian ‘Inan dibolehkan sedangkanbentuk-bentuk lainnya masih diperselisihkan.Ulama syafi’iyah, zahiriyah, dan imamiyahmenganggap semua bentuk perkongsian selain I’nan dan mudharabah adalahbatal.Ulama hanabilah membolehkan semua bentuk perkongsian sebagaimana yangdisebutkan ulama hanafiyah diatas, kecuali perkongsian wujuh danmufawidhah.Ulamal hanafiyah dan zaidiyah membolehkan semua bentuk perkongsianyang enam apabila sesuai dengan syarat-syaratnya.]]>
<![CDATA[THE INFLUENCE OF NET PROFIT MARGIN AND CURRENT RATIO ON STOCK PRICE ]]>
<![CDATA[Anggadini, Sri Dewi]]>;
<![CDATA[Tarsiah, Eva]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 9 No 2 (2017): Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia ]]>
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DOI: 10.34010/jra.v9i2.539
<![CDATA[This research have purpose to examine empirically the effect on Net Profit Margin and Liquidity (Current Ratio) to Stock Price on Sub Sector Pharmaceutical Company Listed on IndonesiaStock Exchange Period 2012-2016. The problems that occur in Sub Sector Pharmaceutical Companyis the decrease of Stock Price but not followed by the increase of Net Profit Margin. Then the companyhas descreased Stock Price but not followed by the increase of Liquidity (Current Ratio). The research uses descriptive verification analysis method with population 10 companies from Sub Sector Pharmaceutical Companies. Sample selected by using purposive sampling, so thesample obtained to 8 companies with 40 financial reports from Sub Sector Pharmaceutical CompanyListed in Indonesia Stock Exchange Period 2012-2016. Technical of data analysis is multiple linearregression with SPSS 16.0 version as the application. The result of the analysis showed that Net Profit Margin has positive and significant effect to Stock Price, and Liquidity which measured by Current Ratio has Positive dan significant effect toStock Price.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI LABA BERSIH ]]>
<![CDATA[Anggadini, Sri Dewi]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 10 No 1 (2018): Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia ]]>
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DOI: 10.34010/jra.v10i1.826
<![CDATA[This research empirically examines partially the influence of operating cost and inventory turnover to net income and conducted on the food and baverages companies listed in Indonesian stock exchange period 2011-2015. The problems that occur are the decrease of net income despite the operating cost are decrease inventory and turnover are increased. This research uses descriptive analysis verification with the unit of analysis in this research is financial statement of the food and bavarages companies listed in Indonesian stock exchange period 2011-2015. And the population is 70 financial statements from 14 companies with sample select by using purposive sampling so obtained samples is 45 financial statements from 9 companies. Data analysis technique used is multiple linear regression analysis and helped by using application program SPSS statistics version 16. These results indicate that net income is influenced by operating cost with negative related, and inventory turnover is influenced with positive related. Partially inventory turnover has more dominant influence than the operating cost.]]>
<![CDATA[PARTISIPASI ANGGARAN BERDAMPAK PADA KINERJA MANAJERIAL ]]>
<![CDATA[Anggadini, Sri Dewi]]>;
<![CDATA[Qurni, Gistnie Zainul]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 12 No 1 (2020): Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia ]]>
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DOI: 10.34010/jra.v12i1.2698
<![CDATA[Penelitian ini bertujuan untuk menguji seberapa besar partisipasi anggaran berpengaruh terhadap kinerja manajerial. Masalah dengan tingkat partisipasi yang rendah dan kurangnya komitmen dari karyawan dalam penganggarann telah dan berdampak pada kinerja manajerial. Sampel dalam peneliatian ini adalah 60 responden yang terdiri dari 17 OPD Pemerintah Kabupaten Ciamis. Metode penelitian yang digunakan adalah analisis deskriptif dan analisis verifikasi, dan pengujian hipotesis dengan tes t hasilnya menunjukan bahwa partisipasi anggaran berpengaruh secara signifikan terhadap kinerja manajerial. Kata Kunci : Partisipasi Anggaran, Kinerja Manajerial]]>
<![CDATA[Analisys Impact Stock Split and Economic Value Added to Stock Return ]]>
<![CDATA[Grima, Simon]]>;
<![CDATA[Surtikanti, Surtikanti]]>;
<![CDATA[Anggadini, Sri Dewi]]>
<![CDATA[ International Business and Accounting Research Journal Vol 4, No 2 (2020): July 2020 Article in press ]]>
Publisher : <![CDATA[Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung ]]>
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DOI: 10.15294/ibarj.v4i2.130
<![CDATA[The purpose of this research is to analyse the impact before and after the stocks split on stock return, and analysing the impact of economic value added (EVA) to the stock return in the financial sector service company listed on the Indonesia Stock Exchange (IDX) period 2014-2019. The study method used event studies because the research is aimed at testing the information content of the market reaction of an announcement. The population of 250 financial statements of the company conducting a stock split is listed on the Indonesia Stock Exchange, using Purposif sample samples to 35 financial statements. Analyze data using different test and simple Linear regression. Researchers also tested whether there was a deviation of assumptions from test normality and autocorrelation. The results showed that there were no significant differences and negative value stock returns before and after the stock split. And there are significant and partial positive influences between the economic value added (EVA) on the stock return.]]>
<![CDATA[Analysis of Stock Prices Affected by Current Ratio ]]>
<![CDATA[Nanang Suryana]]>;
<![CDATA[Sri Dewi Anggadini]]>
<![CDATA[ International Journal of Science, Technology & Management Vol. 1 No. 3 (2020): September 2020 ]]>
Publisher : <![CDATA[International Journal of Science, Technology & Management ]]>
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DOI: 10.46729/ijstm.v1i3.44
<![CDATA[The stock price of required on a stock exchange must be changed cannot be estimated. The purpose of this study is to study the comparative valuation of Current Ratio to Stock Prices. The method used in this research is descriptive method and verification method with quantitative discussion. The data source used is secondary data. The population in this study is the financial statements of the Retail Trade Sector Companies listed on the Indonesia Stock Exchange as many as 25 companies with financial statements consisting of statements of financial position and Stock prices approved for 5 periods (2014-2018). Based on the results of research and discussion, it can be concluded that the Current Ratio (CR) has a significant effect on the Stock Price of a Retail Trading Company that has a positive relationship between the Current Ratio and the Stock Prices.]]>
<![CDATA[ANALISIS PERSEPSI MAHASISWA AKUNTANSI UNIKOM TENTANG MUATAN ETIKA DALAM PENGAJARAN AKUNTANSI KEUANGAN ]]>
<![CDATA[Anggadini, Sri Dewi]]>;
<![CDATA[Surtikanti, Surtikanti]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 13 No 1 (2021): Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia ]]>
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DOI: 10.34010/jra.v13i1.3118
<![CDATA[The development of the world of globalization now is this has brought the influence of the great in the Accounting Education System. The many technologies that I have developed today are like Iinternet, Computerized Idan Ise Imangat Ease a student in developing his knowledge. But, the technology that is increasingly growing is called Ibamalah Ibagi Guarantee for the world of education for Iberasil and I Achieve the maximum results. This Is This Is Depends On Idari The consistency of the world of education in Indonesia is Indonesia. In Indonesia, almost all of the lectures in financial accounting have not included explicit issues in the ethical planning of the Semester I Learning Plan (RPS). By Ikarena, I This Research I Conducted Experiments for Imposition obtained evidence that I gave the Ethical Implications that were integrated into the accounting studies of the Financial Space in the Influence of the Perception of Student Ethics. From the results of analyzing the data I have collected through the questionnaire and the results of the I hypothesized test, Imaka can be concluded as the following. There is a Significant Difference between the Students' Perception of Accounting for the ethics of the preparation of financial statements for Indonesian Indonesian Computer University between students of undergraduate and D3 degrees.]]>
<![CDATA[Pemanfaatan teknologi pada kualitas laporan keuangan perusahaan ]]>
<![CDATA[Sri Dewi Anggadini]]>;
<![CDATA[Okta Milenisa Putri Zosanti]]>;
<![CDATA[Ummi Goidah Mutmainah]]>;
<![CDATA[Herry Saputra]]>
<![CDATA[ Journal of Information System, Applied, Management, Accounting and Research Vol 5 No 3 (2021): JISAMAR: Volume 5, Nomor 3, August 2021 ]]>
Publisher : <![CDATA[Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta ]]>
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DOI: 10.52362/jisamar.v5i3.480
<![CDATA[Penelitian ini bertujuan untuk mengetahui fungsi dan manfaat teknologi bagi perusahaan dalam penyusunan laporan keuangan. Laporan keuangan merupakan salah satu informasi yang dihasilkan dari proses pencatatan, analisis, dan sistem informasi akuntansi untuk mengetahui kondisi dan perkembangan perusahaan. Dengan demikian, kondisi keuangan suatu perusahaan yang buruk dapat diketahui. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif dengan teknik pengumpulan data melalui angket. Berdasarkan hasil penelitian ini menunjukkan bahwa kemajuan teknologi dapat memberikan pengaruh yang baik dalam menghasilkan laporan keuangan yang berkualitas menurut standar akuntansi yang telah ditetapkan. Oleh karena itu, penelitian ini terbukti memberikan manfaat dan informasi bagi perusahaan untuk memanfaatkan dan beradaptasi dengan teknologi yang semakin pesat, sehingga memudahkan perusahaan dalam menyusun laporan keuangan yang berkualitas.]]>
<![CDATA[PERSEPSI MAHASISWA ATAS KEGIATAN MERDEKA BELAJAR KAMPUS MERDEKA (MBKM) DI LINGKUNGAN PRODI AKUNTANSI UNIKOM ]]>
<![CDATA[Sri Dewi Anggadini]]>;
<![CDATA[Surtikanti]]>;
<![CDATA[Siti Kurnia Rahayu]]>;
<![CDATA[Adeh Ratna Komala]]>;
<![CDATA[Lilis Puspitawati]]>;
<![CDATA[Wati Aris Astuti]]>
<![CDATA[ Jurnal Pendidikan Vol. 23 No. 1 (2022) ]]>
Publisher : <![CDATA[LPPM Universitas Terbuka ]]>
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DOI: 10.33830/jp.v23i1.2563.2022
<![CDATA[The purpose of this study was to examine student perceptions of the Merdeka Belajar Kampus Merdeka (MBKM) policy, which intends to create a superior generation with a high level of creativity, inovative ideas, and ready to learn under any conditions. The MBKM policy provides opportunities and freedom for students to choose programs and activities to gain knowledge and a different academic atmosphere, to enrich their knowledge and skills. This research is descriptive quantitative in nature. The respondents in this study were 257 active students of the Unikom Accounting Study Program. The results showed that most students had a good and positive understanding of MBKM policy and the benefit in the forms of improved hard and soft skills, regardless of the challenges. For future advancement, the university needs to continuously socialize and facilitate the University's MBKM policy implementation. Penelitian ini bertujuan untuk mengkaji persepsi mahasiswa atas kegiatan Merdeka Belajar Kampus Merdeka (MBKM) untuk menciptakan generasi unggul dengan kreativitas, ide, inovasi dan siap belajar hal baru. Kebijakan MBKM ini memberikan peluang kepada mahasiswa untuk mengembangkan potensi diri, memilih lingkungan kampus untuk menimba ilmu sehingga untuk menemukan atmosfer akademik yang berbeda untuk memperkaya pengetahuan dan skills. Jenis penelitian ini adalah penelitian deskriptif kuantitatif. Populasi dan sampel pada penelitian ini adalah 257 mahasiswa aktif Program Studi Akuntansi Unikom. Hasil penelitian menunjukkan bahwa sebagian besar mahasiswa telah memahami kebijakan dan program MBKM serta manfaatnya dalam memberikan tantangan dan kesempatan bagi mahasiswa untuk pengembangan inovasi, kreativitas, kapasitas, kepribadian, serta terbentuknya hard skills dan soft skills mahasiswa. Untuk pelaksanaan ke depan universitas secara berkesinambungan perlu melakukan sosialisasi dan fasilitasi MBKM dengan lebih intens.]]>
