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Pengaruh Penerapan Anggaran Berbasis Kinerja Terhadap Akuntanbilitas Publik pada Instansi Pemerintah Abdallah, Zachari; Carolina, Cyntia
Jurnal Ekonomi Sakti Vol 7 No 1 (2018)
Publisher : LEMBAGA PENELITIAN DAN PENGABDIAN MASYARAKAT - SEKOLAH TINGGI ILMU EKONOMI SAKTI ALAM KERINCI

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This study aims to determine the effect of the application of performance-based budgeting to the public Accountability of government agencies at the Department of Public Works cultivated fields river town full clan . Sampling technique using sample becomes saturated criteria are all employees of the public works in the field of coaching clan as well as all the activities in performance-based budgeting . Number of questionnaires distributed as many as 32 pieces and all can be processed using simple linear regression analysis , the determinant coefficient , and t test and using SPSS 22.0. The results showed that the application of performance-based budgeting and significant positive effect on public Accountability in government agencies .

PENGARUH LABA BERSIH DALAM MEMPREDIKSI ARUS KAS DIMASA MENDATANG PADA PT. UNILEVER INDONESIA TBK PERIODE 2012-2018 Cyntia Carolina
Jurnal Ekonomi Sakti Vol 10 No 2 (2021)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v10i2.223

This study aims to provide empirical evidence regarding net income in predicting future cash flows by examining each variable. Through this research, the concept of net income can be known in predicting future cash flows. The object of research is the PT. Unilever Indonesia Tbkcompany listed on the Indonesia Stock Exchange from 2012 to 2018 which always suffered losses, did not conduct margers during the observation period, and registered successively during the observation period. The method used in object selection in this study is purposive sampling. The analysis model used in this study is a simple linear regression analysis model performed with the help of SPSS version 20 for windows computer program. The independent variable in this study is Net Income while the Dependent Variable is Cash Flow. The type of data used is secondary data.The results of this study prove that net income has a negative and significant effect in predicting future cash flows at PT. Unilever Indonesia Tbk.

Pengaruh Penerapan Anggaran Berbasis Kinerja Terhadap Akuntanbilitas Publik pada Instansi Pemerintah Zachari Abdallah; Cyntia Carolina
Jurnal Ekonomi Sakti Vol 7 No 1 (2018)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (183.354 KB)

This study aims to determine the effect of the application of performance-based budgeting to the public Accountability of government agencies at the Department of Public Works cultivated fields river town full clan . Sampling technique using sample becomes saturated criteria are all employees of the public works in the field of coaching clan as well as all the activities in performance-based budgeting . Number of questionnaires distributed as many as 32 pieces and all can be processed using simple linear regression analysis , the determinant coefficient , and t test and using SPSS 22.0. The results showed that the application of performance-based budgeting and significant positive effect on public Accountability in government agencies .

OPTIMALISASI PERAN PEMUDA DALAM PEMBANGUNAN EKONOMI KREATIF BERBASIS SEKTOR PARIWISATA Ferry Siswadhi; Cyntia Carolina; Suci Marselina
Jurnal Ekonomi Sakti Vol 9 No 1 (2020)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v9i1.206

Historical roles and involvement have placed youth as a strategic group with significant social transformation. Globalization and modernization give birth to cultural imitations among youth, by assuming they are more proud of the false identity or imitation culture they perceive in their daily lives. In the end, the identity of the locality is lost and threatened to lose its transformative character in the life of the nationThat is, the identity of nationalism and the pioneering character of youth is reexamined. Globalization should be a source of inspiration to make future changes. The free market era will create a form of injustice in the equity of the economy because the stronger will be stronger and the weaker will become weaker. In this condition, the creative economy can be used as one of the solutions in facing the competitive level, so that the level of competition is not only determined by how big process of production process level but also creativity aspect and innovation start to play a very important role besides technology factor provide a strong influence on the development of creative economy. Exploring the cultural richness and natural beauty of this country to be the choice of the nation's creative industry sector is expected to be extremely remarkable by combining the strength of local cultural values with the demands of global needs.

Dampak Pandemi Covid 19 terhadap Perubahan Harga Saham dan Volume Transaksi pada PT. Ramayana Lestari Sentosa, TBK Cyntia Carolina
Journal on Education Vol 5 No 1 (2022): Journal on Education: Volume 5 Nomor 1 Tahun 2022
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v5i1.782

This study aims to determine whether there are significant differences in stock prices and transaction volume due to Covid 19 (Case study at PT.Ramayana Lestari Sentosa Tbk). The data for this study were taken two years before the announcement of the first case of covid 19 in Indonesia, namely the period March 2018 - February 2020 and two years after the announcement of the first case of covid 19 in Indonesia, namely the period March 2020 - February 2022. The data was processed using a paired sample t-test. The results of this study indicate that there is a significant difference between the stock prices two years before and two years after the announcement of the first case of Covid 19 in Indonesia.

FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN FARMASI TAHUN 2017-2021: Cyntia Carolina, Nurapni Jami Putri CAROLINA, CYNTIA; JamiPutri, Nurapni
JURNAL ADMINISTRASI NUSANTARA Vol. 7 No. 1 (2024): JURNAL ADMINISTRASI NUSANTARA (JAN) 7.1 - JUNI 2024
Publisher : LPPM STIA Nusantara Sakti

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The analysis tool used in this study was multiple linear regression analysis which was logged with the help of statistical software version 20. The source of the data came from IDX financial report data on the IDX website (www.idx.co.id). Data collection techniques were carried out using library research techniques. Based on the results of the study, it shows that: Information asymmetry has no significant effect on earnings management partially in this study, seen from the value , - tcount < -ttable or -0.209<2.201, or sig value> 0.05 (0.845>0, 05). Audit Quality There is no significant effect on Earnings Management partially in this study, seen from the tcount < ttable or 0.048 <2.201, or the sig value > 0.05 (0.964> 0.05). Ownership Structure There is a significant influence on Earnings Management partially in this study, seen in the value, tcount>ttable or 2.469>2.201, or sig value> 0.05 (0.069>0.05). The magnitude of the influence between information asymmetry, audit quality and ownership structure on earnings management is 34.1% (100% - 65.9%).

PERAN LATAR BELAKANG PENDIDIKAN SEBAGAI VARIABEL MODERASI PADA PENGARUH PENGETAHUAN AKUNTANSI TERHADAP PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM: Nurapni Jami Putri, Cyntia Carolina JamiPutri, Nurapni; Carolina, Cyntia
JURNAL ADMINISTRASI NUSANTARA Vol. 6 No. 2 (2023): JURNAL ADMINISTRASI NUSANTARA (JAN) 6.2 - DESEMBER 2023
Publisher : LPPM STIA Nusantara Sakti

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This research aims to analyze the influence of accounting knowledge moderated by educational background on the preparation of financial reports based on SAK EMKM in Sungai Banyak City MSMEs. The analysis technique in this research uses linear regression analysis with moderating variables. Based on the results of the research, it shows that accounting knowledge has a significant effect on the preparation of financial reports based on SAK EMKM in MSMEs in Sungai Banyak City with a significance level of 0.010 (<0.05). The role of educational background strengthens the moderating relationship between accounting knowledge and the preparation of financial reports based on SAK EMKM.

FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN Carolina, Cyntia; Kusmila, Zesmi
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.446

The aim of this research is to determine the factors that influence going concern audit opinions on manufacturing companies listed on the Indonesian Stock Exchange in 2020-2022. The population in this research is manufacturing companies listed on the Indonesian Stock Exchange in 2020-2022 with the sample method used, namely purposive sampling and 66 companies were obtained in this research, a total of 198 companies over 3 years. The analysis technique used in this research is logistic regression. The data collection method uses a qualitative method with the type of data used being secondary data. This research variable was measured using dummy variables, while data analysis used SPSS 20. The results of this research show that there is a significant influence between audit tenure and previous year's audit opinion on the acceptance of going concern audit opinions in manufacturing companies listed on the Indonesian Stock Exchange in 2020 -2022

ANALISIS PENERAPAN AKUNTANSI KEUANGAN PADA DESA PONDOK SIGUANG KECAMATAN DANAU KERINCI BARAT KABUPATEN KERINCI Zesmi Kusmila; Cyntia Carolina
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.622

A village is a legal community unit that has territorial boundaries and is authorized to regulate and manage government affairs and the interests of local communities based on community initiatives in the government system of the unitary state of the Republic of Indonesia. This research aims to determine the application of financial accounting in Pondok Siguang Village, West Lake Kerinci District, Kerinci Regency, researchers used Primary and Secondary Data in the form of written documents and direct interviews. This research uses the accounting cycle guidelines of the IAI-KASP Village Financial Accounting Assistance Guidelines, 2015 and Generally Accepted Accounting Principles

Factors Influencing Bond Rating Predictions Carolina, Cyntia
The Future of Education Journal Vol 3 No 4 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v3i4.175

This study aims to identify the factors that influence bond rating predictions, with the research variables limited to: 1) to examine the effect of profitability on bond ratings for manufacturing companies listed on the Indonesia Stock Exchange (IDX); 2) to examine the effect of liquidity on bond ratings for manufacturing companies listed on the IDX; 3) to examine the effect of cash flow on bond ratings for manufacturing companies listed on the IDX; and 4) to examine the simultaneous effect of profitability, liquidity, and cash flow on bond ratings for manufacturing companies listed on the IDX. The research findings are as follows: 1) Profitability has an impact on bond ratings for manufacturing companies in the goods and consumption sector from 2020 to 2022; 2) Liquidity has an impact on bond ratings for manufacturing companies in the goods and consumption sector from 2020 to 2022; 3) Cash flow has an impact on bond ratings for manufacturing companies in the goods and consumption sector from 2020 to 2022; 4) Simultaneously, profitability, liquidity, and cash flow have an impact on bond ratings for manufacturing companies in the goods and consumption sector from 2020 to 2022, with a combined effect of 82.5%.

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