JABE (Jurnal Akuntansi Bisnis dan Ekonomi Utama), Oct 24, 2022
Pengabdian Kepada Masyarakat ini bertujuan mengoptimalkan Pelaku usaha menengah produk Karet yang... more Pengabdian Kepada Masyarakat ini bertujuan mengoptimalkan Pelaku usaha menengah produk Karet yang terkendala terhadap pengetahuan Akuntansi Dasar. Membantu untuk meningkatkan marginal profit usaha mereka dengan memperluas (ekspansi) pemasaran yang didapat setelah paham pengetahuan dan Penerapan Akuntansi Dasar. Peranan Pengetahuan Akuntansi Dasar saat ini tidak hanya sekedar kemampuan mehitung mencatata dan membuat laporan keuangan tetapi juga. Sasaran dari pelatihan ini adalah bagaimana kemampuan dasar akuntansi dapat, menetapkan harga menarik, mendistribusikan produk dengan mudah, serta mempertahankan pelanggan yang sudah ada dengan tetap memegang prisip kepuasan pelanggan. sehingga diharapkan dapat menjaring konsumen seluas-luasnya dapat meningkatkan profit dan dapat menekan biaya operasional sehingga dapat memberikan harga yang kompetitif. Berangkat dari permasalahan yang sedang dihadapi mitra tersebut maka perlu langkah solutif untuk menyelesaikan rangkaian masalah tersebut. Yaitu dengan memberikan pelatihan dan pendampingan bagi pengelola usaha Karet dengan memberikan pelatihan Pengetahuan dasar Akuntansi yaitu yaitu pemahaman tentang assets, liabilities, dan ekuitas. Dari ketiga materi tersebut diharapkan dapat memiliki penguasaan yang baik terhadap assets,
Prisma Sains : Jurnal Pengkajian Ilmu dan Pembelajaran Matematika dan IPA IKIP Mataram, Jan 20, 2023
This study aims to analyze the causal relationship between the exchange rate and export value in ... more This study aims to analyze the causal relationship between the exchange rate and export value in Indonesia using time series data from 1997 to 2020. The analytical method that will be used in this research is the Granger Causality Test approach. The instruments used are the data normality test, the stationary test, the optimal lag test, and the Granger causality test. Based on the results of the research that has been done, it shows that from the output of the cointegration test in table 4.3 above, the trace statistic is 9.016078, which is smaller than the critical value (5%), which is 15.49471, and Prob. 0.3639 is less than 5 percent, whereas for the output of the Granger causality test above, at lag 1, it is known that the probability value (Prob.) of the relationship between export value and exchange rate is 0.4953; this result is greater than the significance level of 5 percent, so that from the output of the From these results, it can be concluded that there is no causal relationship between export values and exchange rates. So it can be concluded that if the exchange rate depreciates against foreign currencies, the export value will increase because Indonesia's export commodities compete in international markets, but on the contrary, it will reduce. In addition, based on observations and causality analysis from the results of data processing, it shows that there has been a one-way relationship between the exchange rate and the export value, meaning that the exchange rate will affect the export value but will, on the contrary, affect the export value. According to the results of the Granger Causality Test, the export value has no effect on the exchange rate.
Para pelaku UMKM dalam mengahadapi MEA harus memiliki kemampuan menggunakan tekologi informasi, d... more Para pelaku UMKM dalam mengahadapi MEA harus memiliki kemampuan menggunakan tekologi informasi, dalam hal ini yaitu e-commerce. Namun pelaku UMKMmemiliki kesiapan yang berbeda. Tujuan dari penelitian ini adalah untuk mengetahui penggunaan teknologi informasi dan sikap pelaku UMKM dalam menerapkan e-commerce.Jenis penelitian adalah penelitian deskriptif sedangkan metode penelitian yang akan digunakan adalah metode kuantitatif dan analisis Multiatribute Attitude Model (MAM). Hasil penelitian menggambarkan bahwa sebagian besar UMKM Kota Bandung memilih menggunakan teknologi informasi dengan media sosial. Sedangkan sikap UMKM Kota Bandung terhadap atribut 18 imperative e-commerce menunjukkan tingkat kesiapan yang baik dalam menerapkan e-commerce.
This research aims to test the student-investors' behaviour in making investment decisions. Infor... more This research aims to test the student-investors' behaviour in making investment decisions. Information derived from rumours and news is used to test decisions made by students-investors. The data for this study is obtained through questionnaires distributed to a sample of 83 respondents out of a total population of 104 Widyatama University students enrolled as an active investor in Indonesia Stock Exchange. The sampling is made using purposive random sampling method to meet the criteria established by the researchers. The results show that the rumours and news information has positive influence on decisions made by the student-investor. Using this theoretical framework, it is concluded that the behaviour of student-investors in making investment decisions is consistent with those much more experienced investors on the Exchange.
Kegiatan Pengabdian Kepada Masyarakat akan dilaksanakan pada Pelaku Usaha Menengah (UKM) yang ber... more Kegiatan Pengabdian Kepada Masyarakat akan dilaksanakan pada Pelaku Usaha Menengah (UKM) yang bergerak pada bidang Produk Karet, terletak di Kampung BTN, Jl. Cihonje-Batukarut No.58, Wargaluyu, Kec. Arjasari, Bandung, Jawa Barat 40379. Pengabdian Kepada Masyarakat ini bertujuan mengoptimalkan Pelaku usaha menengah produk Karet yang terkendala terhadap pengetahuan Akuntansi Dasar. Membantu untuk meningkatkan marginal profit usaha mereka dengan memperluas (ekspansi) pemasaran yang didapat setelah paham pengetahuan dan Penerapan Akuntansi Dasar. Peranan Pengetahuan Akuntansi Dasar saat ini tidak hanya sekedar kemampuan mehitung mencatata dan membuat laporan keuangan tetapi juga. Sasaran dari pelatihan ini adalah bagaimana kemampuan dasar akuntansi dapat, menetapkan harga menarik, mendistribusikan produk dengan mudah, serta mempertahankan pelanggan yang sudah ada dengan tetap memegang prisip kepuasan pelanggan. sehingga diharapkan dapat menjaring konsumen seluas-luasnya dapat meningkatk...
Prisma Sains : Jurnal Pengkajian Ilmu dan Pembelajaran Matematika dan IPA IKIP Mataram
This study aims to analyze the causal relationship between the exchange rate and export value in ... more This study aims to analyze the causal relationship between the exchange rate and export value in Indonesia using time series data from 1997 to 2020. The analytical method that will be used in this research is the Granger Causality Test approach. The instruments used are the data normality test, the stationary test, the optimal lag test, and the Granger causality test. Based on the results of the research that has been done, it shows that from the output of the cointegration test in table 4.3 above, the trace statistic is 9.016078, which is smaller than the critical value (5%), which is 15.49471, and Prob. 0.3639 is less than 5 percent, whereas for the output of the Granger causality test above, at lag 1, it is known that the probability value (Prob.) of the relationship between export value and exchange rate is 0.4953; this result is greater than the significance level of 5 percent, so that from the output of the From these results, it can be concluded that there is no causal relati...
Penelitian ini adalah studi peristiwa berbasis data intraday. Dalam penelitian dilakukan pengujia... more Penelitian ini adalah studi peristiwa berbasis data intraday. Dalam penelitian dilakukan pengujian apakah terdapat perbedaan abnormal return sebelum dan sesudah peristiwa dan apakah terdapat abnormal return di setiap periode peristiwa. Peneliti menggunakan data intraday harga saham harian. Periode estimasi yang digunakan dalam penelitian ini sebanyak 100 periode dan periode peristiwa yang digunakan sebanyak 21 periode. Sampel penelitian menggunakan 12 perusahaan yang terdaftar di Bursa Efek Indonesia. One Sample T-test dan Paired Sample T-test digunakan untuk menguji hipotesis pertama dan kedua. Hasilnya, peneliti tidak menemukan perbedaan abnormal return sebelum dan sesudah peristiwa dan secara kumulatif tidak terdapat abnormal return disekitar peristiwa
International Journal of Research in Business and Social Science (2147- 4478)
The purpose of this study is to determine and study how much influence the sales accounting infor... more The purpose of this study is to determine and study how much influence the sales accounting information system, accounting information system cash receipts on the effectiveness of control of accounts receivable. The population in this study is limited, namely employees of PT Megah Kayu Industri Bandung. The sampling technique was 30 respondents. Data collection techniques used primary and secondary data with the help of SPSS version 20. For windows. From the test results, it can be concluded that the credit sales accounting information system, the cash receipt accounting information system have a partial and joint effect on the effectiveness of controlling accounts.
This study discusses how students' experiences and reactions to the current conditions becaus... more This study discusses how students' experiences and reactions to the current conditions because of Covid-19 pandemic and infected more than 300,000 people in Indonesia. Breaking the chain of transmission of the Covid-19 by the government, especially for the education, is not applied face-to-face in campus rooms, but becoming online lectures in online rooms (in the network). This changed not easy for the University, there must be prepared sufficient network infrastructure and servers. The purpose of this study is how student satisfaction using E-learning policies in Covid-19 Pandemic conditions. University’s managers must be sprightly to change planning and development to support the E-Learning policy. However, this raises concerns for students. Are students ready and alert to conduct E-Leaning properly. So far, only 30 percent of the implementation of E-Learning has been implemented in several universities, but due to the Covid-19 pandemic, have been forced to become 100 percent....
This research aims to analyze whether: (1), accounting conservatism has a positive influence on s... more This research aims to analyze whether: (1), accounting conservatism has a positive influence on stock returns, and (2), institutional ownership positively moderated relationship between accounting conservatism to stock return. The research use two controlling variables, which is: leverage and return on asset ((ROA). The sample in this research consists of 255 years/companies listed in Indonesia Stock Exchange during 2005-2009. Sample was selected by using purposive sapling method. Hypotheses testing are done by using Moderated Regression Analysis (MRA). The results of this research are succeeded to prove the first hypothesis which states that accounting conservatism has a positive influence on stock returns, but not able to prove the second hypothesis which states institutional ownership positively moderated relationship between accounting conservatism to stock return.
The purpose of this paper is to obtain empirical evidence on the effect of the cash flow statemen... more The purpose of this paper is to obtain empirical evidence on the effect of the cash flow statement and Earning per Share (EPS) on stock prices.The method used in this research is descriptive and verification method, where the data has been obtained from the Indonesia Stock Exchange Office - Bandung.This study also involves a literature search. The data is statistically analysed using SPSS 18.00.The statistical analyses conducted are the classical assumption test, multiple linear regression analysis, analysis of the coefficient of determination, t-test, and F test.This study suggests that EPS has significant influence on stock price in manufacturing companies listed on the Indonesia Stock Exchange for the period from 2008 to 2012.
This research aims to test the student-investors' behavior in making investment decisions. In... more This research aims to test the student-investors' behavior in making investment decisions. Information derived from rumors and news is used to test decisions made by students-investors. The data for this study is obtained through questionnaires distributed to a sample of 83 respondents out of a total population of 104 Widyatama University students enrolled as an active investor in Indonesia Stock Exchange. The sampling is made using purposive random sampling method to meet the criteria established by the researchers. The results show that the rumors and news information has positive influence on decisions made by the student-investor.Using this theoretical framework, it is concluded that the behavior of student-investors in making investment decisions is consistent with those much more experienced investors on the Exchange.
JABE (Jurnal Akuntansi Bisnis dan Ekonomi Utama), Oct 24, 2022
Pengabdian Kepada Masyarakat ini bertujuan mengoptimalkan Pelaku usaha menengah produk Karet yang... more Pengabdian Kepada Masyarakat ini bertujuan mengoptimalkan Pelaku usaha menengah produk Karet yang terkendala terhadap pengetahuan Akuntansi Dasar. Membantu untuk meningkatkan marginal profit usaha mereka dengan memperluas (ekspansi) pemasaran yang didapat setelah paham pengetahuan dan Penerapan Akuntansi Dasar. Peranan Pengetahuan Akuntansi Dasar saat ini tidak hanya sekedar kemampuan mehitung mencatata dan membuat laporan keuangan tetapi juga. Sasaran dari pelatihan ini adalah bagaimana kemampuan dasar akuntansi dapat, menetapkan harga menarik, mendistribusikan produk dengan mudah, serta mempertahankan pelanggan yang sudah ada dengan tetap memegang prisip kepuasan pelanggan. sehingga diharapkan dapat menjaring konsumen seluas-luasnya dapat meningkatkan profit dan dapat menekan biaya operasional sehingga dapat memberikan harga yang kompetitif. Berangkat dari permasalahan yang sedang dihadapi mitra tersebut maka perlu langkah solutif untuk menyelesaikan rangkaian masalah tersebut. Yaitu dengan memberikan pelatihan dan pendampingan bagi pengelola usaha Karet dengan memberikan pelatihan Pengetahuan dasar Akuntansi yaitu yaitu pemahaman tentang assets, liabilities, dan ekuitas. Dari ketiga materi tersebut diharapkan dapat memiliki penguasaan yang baik terhadap assets,
Prisma Sains : Jurnal Pengkajian Ilmu dan Pembelajaran Matematika dan IPA IKIP Mataram, Jan 20, 2023
This study aims to analyze the causal relationship between the exchange rate and export value in ... more This study aims to analyze the causal relationship between the exchange rate and export value in Indonesia using time series data from 1997 to 2020. The analytical method that will be used in this research is the Granger Causality Test approach. The instruments used are the data normality test, the stationary test, the optimal lag test, and the Granger causality test. Based on the results of the research that has been done, it shows that from the output of the cointegration test in table 4.3 above, the trace statistic is 9.016078, which is smaller than the critical value (5%), which is 15.49471, and Prob. 0.3639 is less than 5 percent, whereas for the output of the Granger causality test above, at lag 1, it is known that the probability value (Prob.) of the relationship between export value and exchange rate is 0.4953; this result is greater than the significance level of 5 percent, so that from the output of the From these results, it can be concluded that there is no causal relationship between export values and exchange rates. So it can be concluded that if the exchange rate depreciates against foreign currencies, the export value will increase because Indonesia's export commodities compete in international markets, but on the contrary, it will reduce. In addition, based on observations and causality analysis from the results of data processing, it shows that there has been a one-way relationship between the exchange rate and the export value, meaning that the exchange rate will affect the export value but will, on the contrary, affect the export value. According to the results of the Granger Causality Test, the export value has no effect on the exchange rate.
Para pelaku UMKM dalam mengahadapi MEA harus memiliki kemampuan menggunakan tekologi informasi, d... more Para pelaku UMKM dalam mengahadapi MEA harus memiliki kemampuan menggunakan tekologi informasi, dalam hal ini yaitu e-commerce. Namun pelaku UMKMmemiliki kesiapan yang berbeda. Tujuan dari penelitian ini adalah untuk mengetahui penggunaan teknologi informasi dan sikap pelaku UMKM dalam menerapkan e-commerce.Jenis penelitian adalah penelitian deskriptif sedangkan metode penelitian yang akan digunakan adalah metode kuantitatif dan analisis Multiatribute Attitude Model (MAM). Hasil penelitian menggambarkan bahwa sebagian besar UMKM Kota Bandung memilih menggunakan teknologi informasi dengan media sosial. Sedangkan sikap UMKM Kota Bandung terhadap atribut 18 imperative e-commerce menunjukkan tingkat kesiapan yang baik dalam menerapkan e-commerce.
This research aims to test the student-investors' behaviour in making investment decisions. Infor... more This research aims to test the student-investors' behaviour in making investment decisions. Information derived from rumours and news is used to test decisions made by students-investors. The data for this study is obtained through questionnaires distributed to a sample of 83 respondents out of a total population of 104 Widyatama University students enrolled as an active investor in Indonesia Stock Exchange. The sampling is made using purposive random sampling method to meet the criteria established by the researchers. The results show that the rumours and news information has positive influence on decisions made by the student-investor. Using this theoretical framework, it is concluded that the behaviour of student-investors in making investment decisions is consistent with those much more experienced investors on the Exchange.
Kegiatan Pengabdian Kepada Masyarakat akan dilaksanakan pada Pelaku Usaha Menengah (UKM) yang ber... more Kegiatan Pengabdian Kepada Masyarakat akan dilaksanakan pada Pelaku Usaha Menengah (UKM) yang bergerak pada bidang Produk Karet, terletak di Kampung BTN, Jl. Cihonje-Batukarut No.58, Wargaluyu, Kec. Arjasari, Bandung, Jawa Barat 40379. Pengabdian Kepada Masyarakat ini bertujuan mengoptimalkan Pelaku usaha menengah produk Karet yang terkendala terhadap pengetahuan Akuntansi Dasar. Membantu untuk meningkatkan marginal profit usaha mereka dengan memperluas (ekspansi) pemasaran yang didapat setelah paham pengetahuan dan Penerapan Akuntansi Dasar. Peranan Pengetahuan Akuntansi Dasar saat ini tidak hanya sekedar kemampuan mehitung mencatata dan membuat laporan keuangan tetapi juga. Sasaran dari pelatihan ini adalah bagaimana kemampuan dasar akuntansi dapat, menetapkan harga menarik, mendistribusikan produk dengan mudah, serta mempertahankan pelanggan yang sudah ada dengan tetap memegang prisip kepuasan pelanggan. sehingga diharapkan dapat menjaring konsumen seluas-luasnya dapat meningkatk...
Prisma Sains : Jurnal Pengkajian Ilmu dan Pembelajaran Matematika dan IPA IKIP Mataram
This study aims to analyze the causal relationship between the exchange rate and export value in ... more This study aims to analyze the causal relationship between the exchange rate and export value in Indonesia using time series data from 1997 to 2020. The analytical method that will be used in this research is the Granger Causality Test approach. The instruments used are the data normality test, the stationary test, the optimal lag test, and the Granger causality test. Based on the results of the research that has been done, it shows that from the output of the cointegration test in table 4.3 above, the trace statistic is 9.016078, which is smaller than the critical value (5%), which is 15.49471, and Prob. 0.3639 is less than 5 percent, whereas for the output of the Granger causality test above, at lag 1, it is known that the probability value (Prob.) of the relationship between export value and exchange rate is 0.4953; this result is greater than the significance level of 5 percent, so that from the output of the From these results, it can be concluded that there is no causal relati...
Penelitian ini adalah studi peristiwa berbasis data intraday. Dalam penelitian dilakukan pengujia... more Penelitian ini adalah studi peristiwa berbasis data intraday. Dalam penelitian dilakukan pengujian apakah terdapat perbedaan abnormal return sebelum dan sesudah peristiwa dan apakah terdapat abnormal return di setiap periode peristiwa. Peneliti menggunakan data intraday harga saham harian. Periode estimasi yang digunakan dalam penelitian ini sebanyak 100 periode dan periode peristiwa yang digunakan sebanyak 21 periode. Sampel penelitian menggunakan 12 perusahaan yang terdaftar di Bursa Efek Indonesia. One Sample T-test dan Paired Sample T-test digunakan untuk menguji hipotesis pertama dan kedua. Hasilnya, peneliti tidak menemukan perbedaan abnormal return sebelum dan sesudah peristiwa dan secara kumulatif tidak terdapat abnormal return disekitar peristiwa
International Journal of Research in Business and Social Science (2147- 4478)
The purpose of this study is to determine and study how much influence the sales accounting infor... more The purpose of this study is to determine and study how much influence the sales accounting information system, accounting information system cash receipts on the effectiveness of control of accounts receivable. The population in this study is limited, namely employees of PT Megah Kayu Industri Bandung. The sampling technique was 30 respondents. Data collection techniques used primary and secondary data with the help of SPSS version 20. For windows. From the test results, it can be concluded that the credit sales accounting information system, the cash receipt accounting information system have a partial and joint effect on the effectiveness of controlling accounts.
This study discusses how students' experiences and reactions to the current conditions becaus... more This study discusses how students' experiences and reactions to the current conditions because of Covid-19 pandemic and infected more than 300,000 people in Indonesia. Breaking the chain of transmission of the Covid-19 by the government, especially for the education, is not applied face-to-face in campus rooms, but becoming online lectures in online rooms (in the network). This changed not easy for the University, there must be prepared sufficient network infrastructure and servers. The purpose of this study is how student satisfaction using E-learning policies in Covid-19 Pandemic conditions. University’s managers must be sprightly to change planning and development to support the E-Learning policy. However, this raises concerns for students. Are students ready and alert to conduct E-Leaning properly. So far, only 30 percent of the implementation of E-Learning has been implemented in several universities, but due to the Covid-19 pandemic, have been forced to become 100 percent....
This research aims to analyze whether: (1), accounting conservatism has a positive influence on s... more This research aims to analyze whether: (1), accounting conservatism has a positive influence on stock returns, and (2), institutional ownership positively moderated relationship between accounting conservatism to stock return. The research use two controlling variables, which is: leverage and return on asset ((ROA). The sample in this research consists of 255 years/companies listed in Indonesia Stock Exchange during 2005-2009. Sample was selected by using purposive sapling method. Hypotheses testing are done by using Moderated Regression Analysis (MRA). The results of this research are succeeded to prove the first hypothesis which states that accounting conservatism has a positive influence on stock returns, but not able to prove the second hypothesis which states institutional ownership positively moderated relationship between accounting conservatism to stock return.
The purpose of this paper is to obtain empirical evidence on the effect of the cash flow statemen... more The purpose of this paper is to obtain empirical evidence on the effect of the cash flow statement and Earning per Share (EPS) on stock prices.The method used in this research is descriptive and verification method, where the data has been obtained from the Indonesia Stock Exchange Office - Bandung.This study also involves a literature search. The data is statistically analysed using SPSS 18.00.The statistical analyses conducted are the classical assumption test, multiple linear regression analysis, analysis of the coefficient of determination, t-test, and F test.This study suggests that EPS has significant influence on stock price in manufacturing companies listed on the Indonesia Stock Exchange for the period from 2008 to 2012.
This research aims to test the student-investors' behavior in making investment decisions. In... more This research aims to test the student-investors' behavior in making investment decisions. Information derived from rumors and news is used to test decisions made by students-investors. The data for this study is obtained through questionnaires distributed to a sample of 83 respondents out of a total population of 104 Widyatama University students enrolled as an active investor in Indonesia Stock Exchange. The sampling is made using purposive random sampling method to meet the criteria established by the researchers. The results show that the rumors and news information has positive influence on decisions made by the student-investor.Using this theoretical framework, it is concluded that the behavior of student-investors in making investment decisions is consistent with those much more experienced investors on the Exchange.
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