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All Journal Jurnal Ilmiah Ekonomi Islam Jurnal Pengabdian Pada Masyarakat Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Journal of Education, Humaniora and Social Sciences (JEHSS) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Jurnal STIE Semarang (Edisi Elektronik) Journal Of Management Science (JMAS) JURNAL MUTIARA AKUNTANSI Majalah Ilmiah Warta Dharmawangsa JASF (Journal of Accounting and Strategic Finance) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal ABDINUS : Jurnal Pengabdian Nusantara Enrichment : Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat Madaniya Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Quantitative Economics and Management Studies International Journal of Social and Management Studies (IJOSMAS) Jurnal Ekonomi JRAM (Jurnal Riset Akuntansi Multiparadigma) Journal Of Human And Education (JAHE) Comsep : Jurnal Pengabdian Kepada Masyarakat Profit: Jurnal Manajemen, Bisnis dan Akuntansi Worksheet : Jurnal Akuntansi Sanskara Akuntansi dan Keuangan The Es Accounting and Finance SABAJAYA Jurnal Pengabdian Kepada Masyarakat West Science Journal Economic and Entrepreneurship Jurnal Akuntansi dan Keuangan West Science Jurnal Bisnis Corporate

Mekar Meilisa Amalia

Universitas Dharmawangsa

Author-ID : 2440813

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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PENDETEKSIAN FRAUD LAPORAN KEUANGAN PERUSAHAAN PERBANKAN DALAM MASA PANDEMI COVID 19 Marviana, Ratna Dina; Nurhayati, Nurhayati; Amalia, Mekar Meilisa
JURNAL STIE SEMARANG Vol 13 No 2 (2021): Vol 13 No 2 (2021) Bulan Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

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

Abstrak. Tujuan penelitian ini untuk membuktikan variabel financial stability yang diproksikan sebagai perubahan aset, external pressure yang diproksikan sebagai arus kas bebas, financial targets yang diproksikan sebagai return on asset (ROA) dengan cara bersama- sama serta parsial mempengaruhi kepada financial statement fraud. Objek riset ini merupakan industri perbankan yang tertera di Bursa Efek Indonesia. Populasinya berjumlah 44 industri perbankan dengan pengumpulan sampel memakai metode purposive random sampling maka didapat sampel sebesar 37 industri perbankan. Data yang diambil berupa data sekunder yaitu laporan keuangan interim selama masa pandemi Covid 19 yaitu triwulan 1 dan triwulan 2 tahun 2020, sehingga dengan data panel tersebut didapatkan bahwa jumlah observasi dalam riset ini sebesar 74. Cara analisa data yang dipakai dalam riset ini ialah regresi linier berganda dengan memakai uji asumsi klasik serta uji hipotesis. Hasil riset didapat kalau finacial stability yang diproksikan sebagai perubahan aset, external pressure yang diproksikan sebagai arus kas bebas, dan financial targets yang diproksikan sebagai ROA dengan cara bersama- sama mempengaruhi kepada financial statement fraud. Sebaliknya secara parsial, variabel financial stability mempengaruhi positif dan signifikan kepada financial statement fraud. Variabel external pressure secara parsial tidak mempengaruhi siginifikan kepada financial statement fraud. Sedangkan untuk variabel financial targets tidak berpengaruh siginifikan kepada financial statement fraud. Abstract. The purpose of this research is to prove the financial stability variable which is proxied as a change in assets, external pressure which is proxied as free cash flow, financial targets which are proxied as return on assets (ROA) by jointly and partially affecting financial statement fraud. The object of this research is the banking industry listed on the Indonesia Stock Exchange. The population consists of 44 banking industries with a sample collection using purposive random sampling method, the sample obtained is 37 banking industries. The data taken is in the form of secondary data, namely interim financial reports during the Covid 19 pandemic, namely the 1st quarter and 2nd quarter of 2020, so that the panel data shows that the number of observations in this research is 74. The method of data analysis used in this research is linear regression. multiple by using the classical assumption test and hypothesis testing. The research results show that financial stability is proxied as a change in assets, external pressure which is proxied as free cash flow, and financial targets which are proxied as ROA by jointly influencing financial statement fraud. On the other hand, partially, the financial stability variable had a positive and significant impact on financial statement fraud. The external pressure variable partially does not have a significant effect on financial statement fraud. Meanwhile, the financial targets variable does not have a significant effect on financial statement fraud.

Satu Tahun Virus Corona: Analisis Pergerakan Harga Saham Bank Syariah di Lantai Bursa Elmira Siska; Novi Puji Lestari; Mekar Meilisa Amalia
Jurnal Ilmiah Ekonomi Islam Vol 7, No 3 (2021): JIEI : Vol. 7, No. 3, 2021
Publisher : ITB AAS INDONESIA Surakarta

The Corona virus affects practically every industry, including banking. The purpose of current research is to examine the stock price movements of Sharia Banks listed on the Indonesia Stock Exchange: Bank Panin Dubai Syariah Tbk. (PNBS), Bank BTPN Syariah Tbk. (BTPS), and Bank BRI Syariah Tbk (BRIS) after the Covid-19 outbreak entered Indonesia and to test a significant difference in the share price of Sharia Banks for 1 year before and after Covid-19 outbreak entered Indonesia. A quantitative research with a descriptive-comparative approach was employed. This analysis used secondary data in term of daily time series on stock prices for period one year before and after the Covid-19 outbreak entered Indonesia. Statistical technique applied were descriptive statistical and testing hypothesis using the Paired Sample T-Test. The finding revealed that the stock price movements of PNBS, BTPS, and BRIS after the Covid-19 outbreak entered Indonesia tend to be stable and able to grow positively. The Paired Sample T-Test findings show that there are significant differences in the stock prices of PNBS, BTPS, and BRIS before and after Covid-19 outbreak entered Indonesia, where Sharia Banks’ share price was higher after Covid-19 outbreak in Indonesia

ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN PENENTUAN HARGA JUAL DENGAN PENDEKATAN COST-PLUS PRICING (STUDI KASUS PADA RUMAH PRODUKSI WAN TEMPEH) Mekar Meilisa Amalia; Ratna Dina Marviana; Aried Sumekar
JURNAL MUTIARA AKUNTANSI Vol 5 No 1 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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The purpose of this study is (1) to find out the difference between the calculation of the cost of production that has been carried out by the Wan Tempeh Production House using the full costing method, (2) to determine the difference in the determination of the selling price of the Tempeh Wan Production House by the cost-plus pricing method. Source of data comes from primary data and in the form of numbers (quantitative). Data obtained by interview, observation and documentation. To answer the problem statement, a descriptive analysis method is used.The results obtained are (1) there is a difference in the calculation of the cost of production according to the company using the full costing method. The reason is because the company has not yet implemented the calculation of production costs in accordance with the theory of cost accounting, which includes elements of direct raw material costs, direct labor costs and factory overhead costs, both variable and fixed. (2) there is a difference in determining the selling price according to the company using the cost-plus pricing method. It caused by the differences in the allocation of production costs and markup determination.

Pengembangan Tes Berpikir Kreatif terhadap Hasil Belajar Akuntansi Siswa SMA Darussalam Medan Dewi Wahyuni; Mekar Meilisa Amalia
JURNAL MUTIARA AKUNTANSI Vol 6 No 1 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i1.1453

The purpose of this study was to determine the effectiveness of the accounting creative thinking test on the learning outcomes of SMA Darussalam, to determine the sensitivity of the accounting creative thinking test to the learning outcomes of SMA Darussalam and to determine the students' responses to the accounting creative thinking test on the learning outcomes of SMA Darussalam. This research is a research on the development of Sugiono's modification through four stages, namely, test design, validation, limited trials and extensive trials. The instruments used in this study were creative thinking tests, validation sheets and student response questionnaires. The instrument was declared to have met the quality of the test. Testing the quality of the test for creative thinking in accounting by looking at the results of the validity, the distinguishing power of the questions, the difficulty level of the questions and the reliability of the questions. Based on the results of the calculation, it was found that the developed creative thinking test was less effective, because the average value of students' creative thinking skills had not yet reached a value of 60. The sensitivity of the creative thinking test was sensitive to student accounting learning outcomes with an average of 0.434. Student response to the creative thinking test developed was negative which was below 80%, which was 71.85%. So it can be concluded that the sensitivity of the accounting creative thinking test and the time it takes to complete the creative thinking test is effective and usable. However, in the creative thinking test category this is not effective because to answer the test requires a sufficiently deep skill, and this has not been mastered by the students.

Pengembangan Tes Berpikir Kritis Akuntansi Terhadap Hasil Belajar Mahasiswa Akuntansi Universitas Dharmawangsa Dewi Wahyuni; Mekar Meilisa Amalia
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 4, No 3 (2022): Journal of Education, Humaniora and Social Sciences (JEHSS), February
Publisher : Mahesa Research Center

This study aims to determine the ability of critical thinking accounting tests developed on accounting learning outcomes for students at Dharmawangsa University. The problem is focused on the critical thinking skills of 6th semester students in answering the test questions for management accounting courses. In order to approach this problem, Sugiyono's modified theoretical reference is used. The data were collected through four stages, namely design test, validation, limited trial and broad trial. The data were analyzed quantitatively using SPSS version 23 application tools. The data obtained were in the form of answers to the test questions given, containing critical thinking components, namely reason, inference, situation and clarity. This study concludes that the critical thinking skills of undergraduate accounting students at Dharmawangsa University are still not good. This is indicated by the average value of student respondents' results on the readability of critical thinking tests in the limited and broad trials obtained by 48.47% and 60.66%, respectively.

Analysis Impact of Covid-19 Outbreak on Performance of Commercial Conventional Banks: Evidence from Indonesia Elmira Siska; Awadh Ahmed Mohammed Gamal; Ali Ameen; Mekar Meilisa Amalia
International Journal of Social and Management Studies Vol. 2 No. 6 (2021): December 2021
Publisher : IJOSMAS

The banking industry serves a crucial role in the economy. Unpredictable conditions, such as the Covid-19 outbreak, have had a widespread effect on global health as well as banking. This study is to analyze the impact of the Covid-19 outbreak on solvency (CAR), profitability (ROA and NIM), and efficiency (OEOI), liquidity (LDR), and risk profile (NPL) of Commercial Conventional Banks in Indonesian. This study is a quantitative research with a descriptive approach. Secondary data from Indonesian Banking Statistics were used in this study. Data was collected 8 months before the pandemic Covid-19 (July 2019 - February 2020) and 8 months (April 2020 - November 2020) after the first case of Covid-19 was recorded in Indonesia on March 2, 2020. The finding of this study revealed that there was a significant difference in term of profitability, efficiency, liquidity, and credit risk of Commercial Conventional Banks before and after Covid 19. Meanwhile the level of solvency was not significantly different. However, the overall performance of Commercial Conventional Banks remains at a healthy level. As the pandemic is ongoing and continues to affect on the economy, our suggestion that banking resilience should be strictly monitored in the coming years.

Effect of Return on Equity and Firm Size on Stock Return in Coal Mining Companies Farid Ardyansyah; Kartika Sari; Mekar Meilisa Amalia; Ratih Kusumastuti; Rifki Abdul Malik
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4792

This study aims to determine effect of return on equity and firm size on stock return in Coal Mining Companies. The type of research use in this research is associative research. The population in this study are Coal Mining Companies listed on the Indonesia Stock Exchange for the period 2013-2020. Companies that meet the criteria to be sampled are 17 samples. The regression model estimation method uses panel data to test the hypothesis using analysis of partial significance test (t test) and simultaneous significance test (F test). The results show that return on equity has positive and insignificant effect on stock return. Firm size has negative and significant effect on stock return. Return on equity and firm size simultaneously have significant effect on stock return.

Analisis Pengaruh Suku Bunga, Harga Minyak Dunia, Harga Emas Dunia Terhadap Indeks Harga Saham Gabungan Dengan Inflasi Sebagai Variabel Moderating Di Indonesia A. Mahendra; Mekar Meilisa Amalia; Hengky Leon
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.725

This research is intended to know the influence of interest rate, world oil price, and world gold price on joint stock price index with inflation as a moderating variables in Indonesia. Population in this research is Indonesia and 20 of them were selected to be the samples for this research through purposive sampling technique. Estimates conducted by the multiple regression analysis. The data that were used in this study were secondary data, consisted of Interest Rate, World Oil Price, and World Gold Price to Joint Stock Price Index for the year 2000-2019. The results of this research, that Based on the partial test (t test), the Interest Rate variable has no significant effect while the World Oil Price and World Gold Price have a significant effect on the variables of the Joint Stock Price Index in Indonesia, the simultan test (F test), Interest Rate, World Oil Price and World Gold Price have a significant effect on the variables of the Joint Stock Price Index. The inflation are unable to moderate the relationship between interest rate, world oil price and world gold price on the joint stock price index.

Edukasi Usaha Budidaya Cacing Tubifex sebagai Salah Satu Peluang Ekonomi bagi Masyarakat Desa Lubuk Saban Kecamatan Pantai Cermin Kabupaten Serdang Bedagai Emmy Syafitri; Dwi Tika Afriani; Mekar Meilisa Amalia
Jurnal Pengabdian Pada Masyarakat Vol 5 No 1 (2020)
Publisher : Universitas Mathla'ul Anwar Banten

THE EDUCATION OF TUBIFEX WORM CULTIVATION BUSINESS AS ONE OF THE ECONOMIC OPPORTUNITIES FOR PEOPLE OF LUBUK SABAN VILLAGE, PANTAI CEMIN DITRICT, SERDANG BEDAGAI REGENCY. Lubuk Saban is one of the areas whose population is engaged in aquaculture businesses where a large supply of freshwater fish is needed. Most farmers use artificial pellets which are relatively expensive, while the production cost can be reduced using natural food. Besides being cheaper, natural feed such as Tubifex are environmentally friendly. The purpose of this community service activity is to enable freshwater fish farmers in Lubuk Saban Village gain knowledge of Tubifex worm cultivation as one of the natural feed substitutes. In addition, this activity is expected to help the community in opening new business opportunities, provide natural food, reduce production costs, and improve the community's economy. The implementation of service activities is carried out using counseling methods with material exposure activities and direct practice regarding the stages of this Tubifex cultivation, with questionnaires and interactive discussions between devotees and students. From the results of community service activities conducted, it is concluded that participants of the service received new knowledge on the cultivation of Tubifex worms as one of the very promising economic opportunities. Furthermore, the servants gained field knowledge and new experiences on how to approach the general public, especially freshwater fish farmers

Pelatihan Penyusunan Laporan Keuangan dan Manajemen Keuangan UMKM dalam Upaya Pengembangan Usaha Facrul Rozi; Mekar Meilisa Amalia; Nurhayati Nurhayati Nurhayati; Sahnan Rangkuti; Dewi Wahyuni
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2022): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Since the government ratified the Indonesian batik day, efforts to develop the business of batik craftsmen in Solo Raya have generally increased, however, the craftsmen have experienced difficulties in loan business. Creditors need financial statements which are the only reliable information in consideration for lending. Not infrequently because batik craftsmen throughout Solo Raya do not have financial reports, the craftsmen have not been able to get business capital from loans. The approach used in this Abdimas activity: 1). Lecture method. 2) Training Methods. Meanwhile, the data collection method used by the Abdimas Team on Financial Management is in the form of questions and answers and discussions with participants. Overall, counseling on the preparation of financial reports and financial management of MSMEs received a good response from various parties, both the perpetrators of MSMEs in Wijaya Kusuma batik, batik craftsmen and officials in Solo Raya.

Co-Authors A. Mahendra Abu Bakar Akhmad Dahlan Ali Ameen Andi Hidayatul Fadlilah Anjarwati, Sri Aried Sumekar Arief Hidayatullah Khamainy Awadh Ahmed Mohammed Gamal Bambang Baren Sipayung Budi Antoro Budi Witjaksana Cakranegara, Pandu Adi Citra Arta, Deddy Novie Dede Hertina Dewa Oka Supartawa Dewi Wahyuni Dwi Tika Afriani Eka Kurnia Saputra Elmira Siska Emma Syahfira Emmy Syafitri Fachrul Rozi Fachrul Rozi Facrul Rozi Farid Ardyansyah Fatimah Fatimah Fauzi Fauziah Nur Purwaningsih Festus Evly R.I. Liow Hariandy Hasbi Hasmidar Hasmidar Hendrik ES Samosir Hengky Leon I Gusti Ngurah Agung Dewantara Putra I Kadek Wira Dharama Prayana Indra Fauzi Indra Irjani Dewijanti Indra Rustiawan Indrawati, Andi Irwan Moridu Ismet Ismatullah Iwan Harsono Jekmal Malau Joko Sangaji Karona Cahya Susena, Karona Cahya Kartika Sari Klemens Mere Kraugusteeliana Kraugusteeliana Lendra Lendra Loso Judijanto Lukman Hakim Margiono Suyitno Marviana, Ratna Dina Megawaty Laiya Mia Amelia Wahyuni Moh Abdurrosyid Muhammad Mujtaba Mitra Zuana Napu, Fithriah Nasruddin Khalil Harahap Nasution, Annio Indah Lestari Ngatno Sahputra Nofirman Nofirman Nordiansyah, Muhammad Novi Puji Lestari Nurhayati Nurhayati Nurhayati Nurhayati Nurjanna Ladjin Nurul Anisah Sihaloho Olivia Tahalele Patriandari Patriandari Rahmat Jatnika Ratih Kusumastuti Renika Hasibuan Rianto Rifki Abdul Malik Rizkia Daulay Rudi Ginting Sahnan Rangkuti Sari Mujiani Suhendar Suhendar Teguh Setiawan Wibowo Tomi Jaffisa Ulfani Ikhwana Purba Wakit, Saipul Warkianto Widjaja Weraman, Pius Wildoms Sahusilawane Wulandari Wulandari Yuliana Arsyad

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