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All Journal Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Jurnal Pengabdian Al-Ikhlas KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi West Science Accounting and Finance Jurnal Pengabdian Eksplorasi Humaniora Jurnal Akuntansi JIMEK
Andani, Mega
Sekolah Tinggi Ilmu Ekonomi Nasional Banjarmasin
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 Social Sciences Other

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PENGARUH DEBT TO EQUITY RATIO DAN CURRENT RATIO TERHADAP RETURN ON ASSETS PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2016 Indra Saputra; Rusmanto Rusmanto; Mega Andani
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 12 No 1 (2019): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol. 12 No. 1 Maret 2019
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract

Abstract, This purpose of this study was to found whether effect Debt to Equity Ratio (DER) and Current Ratio (CR) on the Return On Assets (ROA) within Otomotif company which registered in Indonesia Stock Echange Period 2012-2016. The research method used is a quantitative method by collecting data and then reprocessing it with the 16.00 version of the SPSS program. The sample drawn by purposive sampling and fulfill sample selection criterion. The results of this study show partially the Debt to Equity Ratio variable has an effect on Return on Assets, while the Current Ratio variable does not affect Return on Assets. Simultaneously shows that the variable Debt to Equity Ratio and Current Ratio affect Return on Assets.
PENGARUH UKURAN PERUSAHAN, FINANCIAL DISTRESS, RESIKO LITIGASI TERHADAP KONSERVATISME AKUNTANSI Mega Andani; Netty Nurhayati
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 14 No 1 (2021): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol 14. No.1 Maret 2021
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract

Abstract, The purpose of this research is to examine the effect of company size, financial distress, litigation risk on accounting conservatism in the food and beverage manufacturing sub-sector listed on the Indonesia Stock Exchange in 2016-2019. The population of this research used food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2019 as many as 30 companies. The research sample used purposive sampling technique. The research sample used was 19 companies. The analysis technique uses multiple linear regression. The results of this research indicate that company size has an effect on accounting conservatism, financial distress has no effect on accounting conservatism, litigation risk has an effect on accounting conservatism in the manufacturing of the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2016-2019.
DETEKSI FINANCIAL STATEMENT FRAUD: PENGUJIAN FRAUD DIAMOND PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Rakhmi Ridhawati; Mega Andani; Mellani Yuliastina; Jadidah Jadidah
Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Vol 14 No 2 (2021): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.14 No.2 September 2021
Publisher : SEKOLAH TINGGI ILMU EKONOMI NASIONAL (STIENAS) BANJARMASIN

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Abstract

The purpose of this study was to prove and analyze Fraud Financial Statement Detection with Fraud Diamond Testing in Manufacturing corporations in the consumer goods industry sector listed on the IDX in the 2016-2018 period. This research used quantitative methods. The population of this study was manufacturing corporations in the consumer goods industry sector listed on the IDX in the 2016-2018 period. The sample of this study was 37 companies with a total of 111 data. The results of this study indicate that financial targets has no effect on financial statement fraud. External pressure has no effect on financial statement fraud. The nature of the industry has an effect the financial statement fraud. The ineffectiveness of supervision has no effect on financial statement fraud. The change of auditors has no effect on the financial statement fraud. Change of directors has no effect on financial statement fraud. Simultaneously, financial objectives, external pressures, the nature of the industry, ineffective supervision, turnover of auditors, and changes in directors has an impact on financial statement fraud.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PDAM BANDARMASIH KOTA BANJARMASIN SEBELUM DAN SELAMA COVID-19 Netty Nurhayati; Mega Andani
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 15 No 1 (2022): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.15 No.1 Maret 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v15i1.369

Abstract

The purpose of this research is to compare the financial performace of PDAM Bandarmasih in Banjarmasin city before and during the Covid-19 pandemic. The population of this research is PDAM Bandarmasih Financial Report. The sample is balance sheet and income statement from April to December 2019 for the period before covid-19 and April to December 2020 for the period during covid-19. Hypothesis testing using parametric test ‘Paired sample t-test’ and non parametric test ‘Wilcoxon Sign Test’. The Result of this study, state that the financial performance of PDAM Bandarmasih as measured by the Liquidity Ratio, Solvency Ratio and Basic Earning Power Ratio during Covid-19 is significantly different and better than before Covid-19.
PENGARUH DIVIDEN PAYOUT RATIO DAN EARNING VOLATILITY TERHADAP VOLATILITAS HARGA SAHAM Indra Saputra; Mega Andani
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 15 No 2 (2022): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.15 No.2 September 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v15i2.402

Abstract

This research aims to determine and analyze the Dividend Payout Ratio and Earning Volatility of Stock Price Volatility in Manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The research method used is quantitative. The research population is 156 manufacturing companies. Sampling in this research using purposive sampling method total to 27 manufacturing companies. The results show that dividend payout has an effect on stock price volatility in manufacturing sector companies listed on the Indonesia Stock Exchange in 2018-2020. Earning Volatility (EV) has no effect on stock price volatility in manufacturing sector companies listed on the Indonesia Stock Exchange in 2018-2020. Dividend Payout and Earning Volatility have a simultaneous effect on Stock Price Volatility in manufacturing sector companies listed on the Indonesia Stock Exchange in 2018-2020.
PENGARUH PENGENDALIAN INTERNAL, KOMPENSASI DAN PERSONAL ATTITUDE TERHADAP FRAUD PADA PT REVIMA FITNESS INDONESIA Mega Andani; Indra Saputra; Iin Parlina
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 16 No 1 (2023): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol 16. No.1 Maret 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v16i1.420

Abstract

This research aims to examine and analyze the effect of Internal Control, Compensation and Personal Attitude on Fraud at PT Revima Fitness Indonesia. The population of this research are all employees of PT Revima Fitness Indonesia. The research sample used saturated sampling of 36 people. Analysis using logistic regression. The results of the research show that Internal Control has an effect on Fraud at PT Revima Fitness Indonesia. Compensation has an effect on PT Revima Fitness Indonesia's fraud. Personal attitude influences PT Revima Fitness Indonesia's fraud. Internal Control, Compensation, Personal attitude towards PT Revima Fitness Indonesia fraud.
The Effect of Audit Quality, Auditor Independence, and Financial Reporting Transparency on Internal Control Effectiveness: A Case Study of a Public Company in Indonesia Trinandari Prasetyo Nugrahanti; Eko Sudarmanto; Mega Andani; Loso Judijanto
West Science Accounting and Finance Vol. 1 No. 03 (2023): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v1i03.370

Abstract

This study investigates the intricate dynamics of corporate governance in publicly traded companies in Indonesia, focusing particularly on the interaction of Audit Quality, Auditor Independence, Financial Reporting Transparency, and Internal Control Effectiveness. The present study showcases the development of a comprehensive measurement model, hence offering empirical support for the reliability and validity of the chosen constructs. The utilization of structural equation modeling reveals statistically significant positive correlations, indicating that heightened levels of Audit Quality, Auditor Independence, and Financial Reporting Transparency are associated with enhanced Internal Control Effectiveness. The model fit assessment confirms the adequacy of the proposed structural equation model in capturing the observed covariance structure. The explained variance in Internal Control Effectiveness highlights the substantial impact of these governance elements. These findings offer valuable insights for stakeholders and policymakers seeking to fortify corporate governance practices in the Indonesian business landscape.
Pelatihan Sederhana Briket Arang Dari Pemanfaatan Limbah Kelapa Sebagai Peluang Wirausaha Desa Pulau Sugara Elma Abnaina; Mega Andani; Muhammad Zainuddin; Desi Sawaluna
Jurnal Pengabdian Eksplorasi Humaniora Vol. 2 No. 2 (2024): Jurnal Pengabdian Eksplorasi Humaniora
Publisher : Program Studi Administrasi Bisnis

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Abstract

ABSTRAK: Pelatihan sederhana briket kelapa yang bertujuan sebagai peluang wirausaha untuk membangun kemandirian Masyarakat desa pulau Sugara Kabupaten Barito Kuala Kecamatan Alalak. Limbah batok kelapa yang dijadikan sebagai arang briket adalah opsi bahan bakar alternatif yang dapat menggantikan minyak sebagai energi biomassa, briket arang juga bersifat ramah lingkungan dan mudah terurai. Potensi limbah ini dapat dimanfaatkan sebagai bahan baku pembuatan briket arang. Bahan baku pembuatan briket arang lebih beragam, karena persyaratannya tidak seketat untuk pembuatan arang. Bahan baku berupa kayu ataupun bahan lain yang mengandung lignin dan selulosa seperti serutan tempurung kelapa sawit tunggak pohon, pohon, gambut, tepung tapioka sebagai perekat dan lain-lain Hasil Pelatihan ini juga menjadi motivasi dan inspirasi Masyarakat desa dalam meningkatkan ekonomi masyarakat dan terciptanya pengembangan dan keterampilan Masyarakat Desa dalam berwirausaha ABSTRACT: Simple coconut briquette training aimed at being an entrepreneurial opportunity to build the independence of the Sugara Island Village Community, Barito Kuala Regency, Alalak District. Coconut shell waste that is used as charcoal briquettes is an alternative fuel option that can replace oil as biomass energy, charcoal briquettes are also environmentally friendly and easily decomposed. The potential of this waste can be used as raw material for making charcoal briquettes. The raw materials for making charcoal briquettes are more diverse, because the requirements are not as strict as for making charcoal. Raw materials in the form of wood or other materials containing lignin and cellulose such as shavings of oil palm shells, tree stumps, trees, peat, tapioca flour as adhesives and others. The results of this training also motivate and inspire the village community in improving the community's economy and creating development and skills for the village community in entrepreneurship
PENGARUH KARAKTERISTIK PEMERINTAH DAERAH DAN OPINI AUDIT TERHADAP KINERJA PEMERINTAH PROVINSI DI INDONESIA Mega Andani; Sarwani Sarwani; Novita Weningtyas Respati
Jurnal Akuntansi Vol. 9 No. 2 (2019)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.9.2.111-130

Abstract

This research aims to attest, examine and analyze the influence of local government characteristics and audit opinions on the performance of provincial governments in Indonesia. The characteristics of the local government are proxied by the size of the regional government, regional prosperity, capital expenditure. The performance of the provincial government uses a score indicator for Local Government Performance Evaluation (EKPPD). The population of this study amounted to 34 provincial governments in Indonesia from 2010-2016. The sampling method uses purposive sampling with a total sample of 30 provincial governments in Indonesia. Testing data using SPSS 23 program with multiple linear regression analysis. The results of this research indicate that the size of the local government and audit opinion have a positive effect on the performance of the provincial government, whereas regional prosperity and capital expenditure do not affect the performance of the provincial government.
PENGARUH KUALITAS LABA, INCOME SMOOTHING, DAN FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN Saputra, Indra; Andani, Mega
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 16 No 2 (2023): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.16 No.2 September 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v16i2.446

Abstract

This purpose of this study was to found whether effect Profit Quality, Income Smoothing, and Financial Distress on Company Value (Empirical Study of Mining Companies Listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period). The sample drawn by purposive sampling and fulfill sample selection criteria. Methods of data analysis using multiple linear regression method. The results of the study show that the variable Earning Quality has an effect on Firm Value, while the Income Smoothing and Financial Distress variable has no effect on Firm Value. The results of simultaneous research on Profit Quality, Income Smoothing, and Financial Distress has an effect on Firm Value.
Co-Authors Ahmad sulthon Nasyir Ashraf Fadillah Adam Desi Sawaluna Eko Sudarmanto Elma Abnaina Elma Abnaina Gusti Deni As’yami Rahman Hakim, Oktavia Ramadhani Halimatus Sa'diah Handriano, Rory hanifah hanifah Hanifah Hanifah Hanifah Hanifah Hikmayanti, Hikmayanti Iin Parlina Indra Saputra Indra Saputra Indra Saputra Jadidah Jadidah Judijanto, Loso Loso Judijanto Mellani Yuliastina Netty Nurhayati Niha, Khoirun Novita Weningtyas Respati Rakhmi Ridhawati Rakhmi Ridhawati Rini Susanti and Zainuddin Rusmanto Rusmanto Sarwani Sarwani Soedjatmiko Soedjatmiko Trinandari Prasetya Nugrahanti Trinandari Prasetyo Nugrahanti