Claim Missing Document
Check
Articles

Found 38 Documents
Search

Reaksi Investor Atas Relevansi Informasi Arus Kas Dan Laba Akrual pada Laporan Keuangan Perusahaan Muhammad Imam Sundarta; Azolla Degita Azis; Anggita Citra Dewi
Jurnal Ilmiah Universitas Batanghari Jambi Vol 21, No 2 (2021): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v21i2.1516

Abstract

This study aims to determine whether cash flows and accrual earnings affect on stock returns that contained information about investors reaction in manufacturing industries on the Indonesia Stock Exchange from the 2013-2017 period. This research is a quantitative study using secondary data in the form of financial reports. The data analysis technique used is multiple regression analysis. The results of this study indicate that the cash flow statement has no effect on stock returns, while accrual earnings have a positive effect on stock returns. This finding can be one of the additional literature in the field of financial accounting because investors see the earnings information contained in the income statement compared to the cash flow statement that is reflected in stock returns.
MENGABDI DAN MELAYANI MASYARAKAT MELALUI KKN DIDESA PASIR MUNCANG KABUPATEN BOGOR M. Imam Sudarta; Moch. Obby Firdaus
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 4 No. 3 (2020): SEPTEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (618.997 KB)

Abstract

Mahasiswa sebagai elemen perguruan tinggi sekaligus generasi muda yang dibekali intelektualitas, memiliki tanggung jawab melaksanakan hal tersebut. Sehingga mahasiswa dijuluki sebagai “agent of change”. Dalam KKN mahasiswa belajar mengaitkan antara dunia akademik-teoritik dengan dunia empirik-praktis bagi pemecahan permasalahan agar masyarakat mampu memberdayakan dirinya untuk menolong diri mereka sendiri. Kuliah Kerja Nyata Terintegrasi yang dilaksanakan oleh mahasiswa UIKA Bogor bertempat di Kp. Dukuh RW 06 Desa Pasir Muncang Kec. Caringin Kab. Bogor selama ± 1,5 bulan yang melibatkan mahasiswa dari berbagai fakultas dan jurusan dan sebagian besar program kerja yang dilaksanakan terkait dengan bidang ilmu yang dimiliki oleh tiap-tiap mahasiswa.
MENGEMBANGKAN KUALITAS SUMBER DAYA MANUSIA MELALUI PENINGKATAN MUTU PENDIDIKAN, KESEHATAN DAN PEREKONOMIAN DESA BARENGKOK M Imam Sundarta; Putri Ria Angelina; Iyus Sidik Akbar; Isnaini Lailatul Rohmah
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 4 No. 2 (2020): JUNI
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (816.844 KB)

Abstract

Penelitian ini bertujuan untuk memberdayakan dan membangun masyarakat Desa Barengkok melalui bidang pendidikan, kesehatan dan perekonomian, dengan menggunakan penerapan metode Participatory Rural Appraisal (PRA) Penelitian ini merupakan Penelitian Deskriptif pencarian fakta dengan interpretasi yang tepat. Penelitian deskriptif mempelajari masalah-masalah dalam masyarakat serta tata cara yang berlaku dalam masyarakat serta situasi-situasi tertentu, termasuk tentang hubungan, kegiatan-kegiatan, sikap-sikap, pandangan-pandangan, serta proses-proses yang sedang berlangsung dan pengaruh-pengaruh dari suatu fenomena. Dengan metode deskriptif ini juga diselidiki kedudukan (status) fenomena atau faktor dan melihat hubungan antara satu faktor dengan faktor lainnya. Karenanya metode deskriptif juga dinamakan studi status (status study). Penelitian dalam bidang pendidikan, kesahatan dan perekonomian kami lakukan di Kp. Barengkok RW 001 dan RW 003.
PENDAMPINGAN KEGIATAN PEMASARAN UMKM PRODUK KERIPIK SINGKONG DI RT 02/RW 01 DESA WARINGIN JAYA KABUPATEN BOGOR Titing Suharti; M. Azis Firdaus; Diah Yudhawati; M. Imam Sundarta; Hurriyaturrohman Hurriyaturrohman; Anuraga Kusumah
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 6 No. 1 (2022): MARET
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (626.793 KB) | DOI: 10.32832/abdidos.v6i1.1171

Abstract

The implementation of Large-Scale Social Restrictions (PSBB) as a result of the COVID-19 pandemic since March 2020 has directly suppressed the rate of economic growth, the COVID-19 pandemic has not only hit the global economy but also in Indonesia. However, the economic sector must continue to rotate, including MSME activities. Various efforts and ways to restore the MSME sector continue to be carried out until now because MSME actors are the spearhead of economic movement in society. The purpose of this service is to provide a digital understanding of business in terms of marketing activities for cassava chip products to MSME actors in Waringin Jaya Village, Bogor Regency. Analysis of partner needs, Lectures and discussions, and Tutorials. The cassava chip SMEs in Waringin Jaya Village can understand the importance of online marketing and understand how to make packaging which is expected to increase the sales volume of cassava chips.
PENGELOLAAN LIMBAH ORGANIK MENJADI KOMPOS MELALUI PEMBUATAN TONG SUPER Imam Sundarta; Atika Yunda Sari; Hendra Prasetyo Wibowo
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 2 No. 3 (2018): SEPTEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.863 KB)

Abstract

Produksi sampah domestik sangat besar dan menjadi masalah global yang belum terpecahkan sampai saat ini. Sampah merupakan bagian dari kehidupan manusia. Sampah adalah benda/zat sisa yang sudah tidak terpakai. Seharusnya sampah mendapat perhatian dan penanganan yang serius. Namun karena kurangnya pengertian masyarakat dan pemerintah, juga kurangnya biaya dan pendapatan sebagian besar masyarakat, maka masalah sampah ini menjadi terabaikan. Saat ini sebagian besar masyarakat telah mengetahui dampak buruk sampah, antara lain menyebabkan banjir, penyakit dan bau yang dapat mengganggu kehidupan, tapi hal ini tidak diimbangi oleh perilaku masyarakatnya sendiri. Tong super menjadi salah satu cara untuk mengurangi dampak buruk sampah dengan mengelola limbah organik menjadi kompos, sehingga nantinya dapat di manfaatkan oleh warga untuk bercocok tanam.
Calculation of the Cost of Production of Candied Carica at the Exotic Umkm in Dieng, Wonosobo, Central Java Muhamad Nur Rizqi; Hurriyaturrohman Hurriyaturrohman; M. Imam Sundarta; Yudiana Yudiana
Jurma : Jurnal Program Mahasiswa Kreatif Vol 6 No 2 (2022): Desember 2022
Publisher : LPPM UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurma.v6i2.1612

Abstract

The purpose of holding this community service is to facilitate understanding and solving a little problem experienced by MSMEs in general and Exotic Dieng MSMEs in particular. The concern of this community service is the calculation of the Cost of Goods Manufactured for products that are quite popular with domestic and foreign tourists. The method used in accompanying the calculation of the cost of goods manufactured is the Full Costing method with the addition of the Joint cost allocation method, this is done because these MSMEs still combine production costs, cannot separate various types of costs, and have not understood the importance of allocation to joint costs incurred so that the cost of goods mentioned is only a range without a certainty. The results obtained about the cost of goods of candied Carica cup packaging and glass bottle packaging are Rp. 1,333.28 and Rp. 7,204.51, respectively. With the use of the full costing method in determining the cost of goods manufactured and the joint cost allocation method, it is clear the number of production costs obtained. Although the results obtained are smaller than the range stated by the owner of this MSME, we are of the view that there should still be a review of the calculations that have been obtained at least once a year, this is a form of vigilance or beware of inflation, especially in raw material.
Analisis Pengaruh Kinerja Keuangan Terhadap Return Saham Pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Muhammad Imam Sundarta; Azolla Degita Azis; Mugi Dharmawan
JUEB : Jurnal Ekonomi dan Bisnis Vol. 2 No. 3 (2023): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

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

Abstract

Pada umumnya para investor akan tertarik untuk melakukan transaksi jika perusahaan itu mampu memberikan Return saham yang baik bagi investor atau dengan kata lain perusahaan tersebut memiliki kualitas yang baik melalui pasar modal. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas dan solvabilitas terhadap Return saham pada Perusahaan Sub sector makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2014-2021. Metode pengambilan sempel menggunakan Purposive Sampling, diperoleh 6 perusahaan dari 8 perusahaan. Metode annalisis data yang digunakan adalah analisi regresi linier berganda. Hasil penelitian yang di uji secara parsial menunjukan bahwa Price Earning Ratio tidak berpengaruh signifikan terhadap Return saham. Debt to Equity Ratio berpengaruh positif tapi tidak signifikan terhadap Return saham. Return On Equity tidak berpengaruh terhadap Return saham. Return On Asset berpengaruh positif tapi tidak signifikan terhadap Return saham. Dan uji simultan menunjukan bahwa Price Earning ratio, Debt To Equity Ratio, Return On Equity, Return On Asset secara Bersama-sama tidak memiliki pengaruh signifikan terhadap Return saham.
Analisis Efektivitas dan Kontribusi Penerimaan Pajak Hotel dan Pajak Reklame PAD Kota Bogor Firli Fissilmi Kaaffah; Imam Sundarta; Rahmat Mulyana Dali
eCo-Buss Vol. 6 No. 1 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i1.764

Abstract

This study aims to find out whether the realization of hotel taxes and advertisement taxes has been effective and whether these two taxes have a high contribution to the local revenue of Bogor City. This research method uses a qualitative descriptive analysis method. The research data used is secondary data, which consists of target data and realization of hotel tax revenue, advertisement tax, and PAD from 2018 to 2022. Then the data is processed using effectiveness and contribution analysis. The average level of effectiveness during 2018–2022 for hotel taxes is 121.28%, and 111.42% of advertisement taxes are considered effective. This shows that the Bogor City government has succeeded in achieving the targets of these two taxes. The average contribution rate for hotel tax is 7.89%, and hotel tax is 1.08%, which means that the proportion of hotel tax and advertisement tax makes a small or very small contribution to Bogor City's PAD revenue.
Analisis Kinerja Keuangan Dengan Menggunakan Metode Economic Value Added (EVA) Pada PT Campina Ice Cream Industry Tbk Periode 2017-2021 Anggi Pebriyani; M. Imam Sundarta; R. Dudung Abdul Syukur
eCo-Fin Vol. 5 No. 3 (2023): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v5i3.861

Abstract

PT Campina Ice Cream Industry Tbk is one of the food and beverage companies listed on the Indonesia Stock Exchange (IDX). The purpose of this study is to determine the financial performance of the company using the Economic Value Added (EVA) method. This type of research is descriptive qualitative, using financial statement data for 2017-2021 obtained from the company's official website and the IDX. The results of this study indicate that PT Campina Ice Cream Industry Tbk achieved a positive EVA value in 2017 and a negative EVA value in 2018-2021. A positive EVA value, or EVA > 0, means that the company is able to create added value, which indicates that the profit generated is able to cover the existing capital costs (Capital Charges), which means that the company is able to meet shareholders' expectations and the company's financial performance is said to be good. Conversely, a negative EVA value or EVA < 0, which means that the company has not been able to create value, indicates that the profit earned cannot cover the existing capital charges, which means that the company has not been able to meet the expectations of shareholders and the financial performance of the company is said to be not good.
Pengaruh Kualitas Pelayanan Dan Persepsi Harga Pasca Pembelian Terhadap Kepuasan Pelanggan Pada Bengkel Resmi Suzuki Padjajaran Di Bogor Yusup Sunandar; Hartanti Nugrahaningsih; Imam Sundarta
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 2 (2023): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jakbs.v1i2.128

Abstract

The aim of this research is to determine the effect of service quality and post-purchase price perceptions on customer satisfaction at the official Suzuki Padjadjaran repair shop in Bogor. The methods used are library research and field research using questionnaires. The research was conducted with customers who serviced their vehicles, namely a population of 400 customers, a sample of 200 customers. This research instrument is in the form of a questionnaire. The results of the research instrument test using multiple regression analysis tests, t tests, and f tests. The results of this research. The Service Quality Variable (X1) has a positive relationship with the Customer Satisfaction Variable (Y), which means that if there is an increase in Service Quality then Customer Satisfaction will also will experience an increase. The Price Perception variable (X2) has a positive relationship with the Customer Satisfaction variable (Y), which means that if there is an increase in Price Perception, Customer Satisfaction will also increase. The Customer Satisfaction variable (X1) and the Price Perception variable (X2) have a positive relationship with the Customer Satisfaction variable (Y), which means that if there is an increase in the independent variable, the dependent variable will also experience an increase
Co-Authors A. Syukur, Dudung Amalia, Elma Amelia Sandra Ananda Serly Nurlita Angga Prasetia Anggi Pebriyani Anggita Citra Dewi Anuraga Kusumah Atika Yunda Sari Azis, Muchamad Azis Alfayed Azolla Degita Azolla Degita Azis Basith, Jundi Muhammad Bimo, Widhi Ariyo Bimo, Widhi Aryo Candra, Alexander Chandra, Alexander Dapi Yoga Nugraha Degita Aziz, Azolla Denia Maulani Desmy Riani Diah Yudhawati Dudung Abdul Syukur Erlani, Dhea Sylva Faizal, Harun Ficka Adelya Firli Fissilmi Kaaffah Handayani, Adinda Putri Hartanti Nugrahaningsih Hendra Prasetyo Wibowo Hurriyaturrohman Hurriyaturrohman Imvie, Amanda Amalia Indah Sari, Mila Indrawati, Vini Indupurnahayu Isnaini Lailatul Rohmah Iyus Sidik Akbar Jani Subakti Khoirunisa, Shinta Tharwiah Krisdiyanti, Cindy Kurnia, Annisa Desri Lili, Muhamad Lulu, Lulu Melati, Pitri Melodia Cantika Moch. Obby Firdaus Mohammad Irsyad, Fatih Mugi Dharmawan Muhamad Arif Juniardi Muhamad Azis Firdaus Muhamad Nur Rizqi Mukhlis, Ade Muniroh, Leny N. A. Rumiasih Niken Octafiani Nisa Wardah Novita Sari, Diana Nugraha, Muhammad Rizky Nugroho, Agung Nuraeni, Ade Retno Nurhayati, Immas Nurokhmah, Setianingrum Putri Lestari, Putri Putri Ria Angelina Rachmatullaily Tinakartika Rinda Rahmat Mulyana Dali Rasiman Rasiman Resmawan, Yogi Ritzkal, Ritzkal Rohayati, Teti Rosita, Ester Rosita, Rika Rumiasih, NA. Sajaratul Aini Saputri, Bela Nenih Septiyani, Fitria Ika Siti Rahayu Siti Saniah Subakti, Djani Sunarya, Amalia Putri Syukur, R. Dudung Abdul Titing Suharti Yudiana Yudiana, Yudiana Yuggo Afrianto Yusup Sunandar