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All Journal Jurnal Riset Akuntansi dan Bisnis Journal of Economics, Business, & Accountancy Ventura Jurnal Mirai Management JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Martabe : Jurnal Pengabdian Kepada Masyarakat International Journal of Supply Chain Management JURIKOM (Jurnal Riset Komputer) JOURNAL OF SCIENCE AND SOCIAL RESEARCH Ensiklopedia Education Review Jurnal Akuntansi Bisnis dan Publik JURNAL LENTERA BISNIS Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Manajemen Kesatuan SIASAT Journal INFOKUM Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Economics and Digital Business Review Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Business, Law, and Education GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Britain International of Humanities and Social Sciences (BIoHS) Journal Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal of Research in Social Science and Humanities Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Akuntansi, Manajemen dan Bisnis Digital Formosa Journal of Social Sciences (FJSS) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Proceeding of The International Conference on Economics and Business Asian Journal of Management Analytics Gemilang: Jurnal Manajemen dan Akuntansi Paradoks : Jurnal Ilmu Ekonomi International Journal of Economic, Technology and Social Sciences (Injects) Journal of Management, Economic, and Accounting Journal of Economic and Business (JEB) JURNAL RUMPUN MANAJEMEN DAN EKONOMI International Journal of Economics and Management Sciences International Journal of Economics, Business and Innovation Research International Journal of Management, Economic and Accounting Journal of Finance Integration and Business Independence Indonesian Journal of Accounting and Financial Technology (CRYPTO) Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
, Rahima Br Purba
Faculty Social Science, Universitas Pembangunan Panca Budi Medan, North Sumatera, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Public Health Social Sciences Transportation Other

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PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI CLOUD ACCOUNTING JURNAL ID DENGAN TINGKAT PEMAHAMAN PEMANFAATAN TEKNOLOGI OLEH PENGGUNA SEBAGAI VARIABEL MODERASI TERHADAP KUALITAS LAPORAN KEUANGAN PADA CV JAYA PERKASA ABADI Ricky, Ricky; Maisyarah, Renny; Purba, Rahima Br.
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 1 (2024): January 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i1.604

Abstract

The aim of this research is to determine the application of the cloud accounting information system, the level of understanding of the use of technology by users and the level of understanding of the use of technology by users which is able to moderate the influence of the application of the cloud accounting information system on CV Jaya Perkasa Abadi. The research method used is quantitative associative. In this research, the data analysis technique used is statistical analysis using SPSS software. The results of partial hypothesis testing of the implementation of the cloud accounting information system have a positive effect on the quality of financial reports at CV Jaya Perkasa Abadi. The level of understanding of the use of technology by users has a positive effect on the quality of financial reports at CV Jaya Perkasa Abadi. The level of understanding of the use of technology by users weakens the relationship between the application of cloud accounting information systems and the quality of financial reports at CV Jaya Perkasa Abadi. Simultaneously implementing the cloud accounting information system, the level of understanding of the use of technology by users simultaneously has a significant influence on the quality of financial reports at CV Jaya Perkasa Abadi.
ANALISIS PENGARUH NON PERFORMING LOAN TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL INTERVENING: (Studi pada Perusahaan Pembiayaan/Multifinance yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022) Putra, Irwansyah; Maisyarah, Renny; Purba, Rahima Br
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 1 (2024): January 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i1.605

Abstract

The study is specifically designed to empirically test the magnitude of the influence of Non-Performing Loans on Company Value with Good Corporate Governance as an intervening variable in Financing Companies/Multifinance Companies listed on the Indonesia Stock Exchange for the period 2018-2022. The population in this study consists of 15 financing sub-sector companies listed on the IDX for the period 2018-2022. By using purposive sampling, a sample of 12 companies with 5 years of observation was obtained, resulting in a total of 60 data points in this study. Classic assumption tests including normality and heteroscedasticity tests, estimation model selection including chow test, hausman test, and lagrange test, panel data regression analysis, goodness of fit tests including partial significance test (t-test), simultaneous significance test (f-test), and determination coefficient (R2), as well as path analysis to test hypotheses using Eviews 12 software. The results of the study indicate that Non-Performing Loans do not affect Good Corporate Governance in Financing Companies/Multifinance Companies listed on the Indonesia Stock Exchange for the period 2018-2022. Non-Performing Loans and Good Corporate Governance together influence Company Value in Financing Companies/Multifinance Companies listed on the Indonesia Stock Exchange for the period 2018-2022. Good Corporate Governance is unable to mediate the influence of Non-Performing Loans on Company Value in Financing Companies/Multifinance Companies listed on the Indonesia Stock Exchange for the period 2018-2022.
PENERAPAN GOOD UNIVERSITY GOVERNANCE TERHADAP KEPUASAN MAHASISWA DENGAN EXCELLENT SERVICE SEBAGAI VARIABEL MODERASI: (Studi Kasus Mahasiswa Institut Teknologi dan Bisnis Indonesia) Sari, Tri Dessy Ratna; Maisyarah, Renny; Purba, Rahima Br
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 2 (2024): March 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i2.606

Abstract

The objective of this research is to examine the impact of the implementation of effective university governance on student satisfaction and excellent service, with a focus on how excellent service moderates the relationship between university governance and student satisfaction at the Indonesian Institute of Technology and Business. This study utilized primary data and targeted a population of 2,501 students from the Indonesian Institute of Technology and Business between 2020-2023. Purposive sampling was employed, resulting in a sample size of 100 students. The analysis involved simple linear regression analysis and MRA (Moderated Regression Analysis) using SPSS (Statistical Package for the Social Science) software. The findings of this study demonstrate that good university governance has a positive and significant impact on student satisfaction, while excellent service does not enhance the influence of good university governance on student satisfaction. These findings have implications for university administrators and policymakers, as they emphasize the significance of implementing and maintaining effective governance practices to improve student satisfaction. Further research could explore other factors that may moderate the relationship between university governance and student satisfaction, providing a more comprehensive understanding of this relationship.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Elfira Putri; Rahima Br Purba; Renny Maisyarah
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 1 No. 5 (2024): November
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v1i5.2771

Abstract

This research aims to analyze the influence of Profitability, Liquidity and Leverage on audit delay in pharmaceutical companies listed on the IDX. The population of this research is 11 companies, while the sample used in this research is based on predetermined criteria, the number of pharmaceutical sector companies listed on the Indonesia Stock Exchange in 2019 - 2023 that have met the criteria in sampling is 10 companies. The number of years of observation used in this research is 5 years so the number of observations in this research is 50 observation sample units. The research results show that profitability has a partially negative and significant effect on audit delay in pharmaceutical companies listed on the Indonesia Stock Exchange.  Liquidity has a positive and partially insignificant effect on audit delay in pharmaceutical companies listed on the Indonesia Stock Exchange. Leverage has a negative and partially insignificant effect on audit delay in pharmaceutical companies listed on the Indonesia Stock Exchange. Profitability, Liquidity and Leverage have a significant simultaneous effect on audit delay in pharmaceutical companies listed on the Indonesia Stock Exchange.
The Influence of Government Supervision and SAKIP to Implementation Good Governance in Ditjen Binwasnaker & K3 Kementrian Ketenagakerjaan Republik Indonesia Kuncoro, Bagus; Purba, Rahima; Maisyarah, Renny
International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i2.962

Abstract

The purpose of this study is to determine whether government supervision and implementation of SAKIP have an effect on Good Governance. The design of this research is quantitative, namely research to identify and show the influence of a variable on other variables. The research population includes employees in Ditjen Binwasnaker & K3 Kementrian Ketenagakerjaan Republik Indonesia is totaling 472 respondents. Slovin-based sampling technique will be used to identify the total population to be taken according to its proportion in each section until the end of the targeted 217 employee samples. This study uses data analysis techniques Structural Equation Modelling - PLS (SEM-PLS). The results of the hypothesis testing prove that Government Supervision has an effect on Good Governance. Specifically, the research findings conclude that Government Supervision can improve Good Governance. The implementation of SAKIP has an effect on Good Governance. Specifically, the research findings conclude that the implementation of SAKIP can improve Good Governance.
Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Internal, Penerapan Standar Akuntansi Pemerintah Dan Penggunaan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Kota Tebing Tinggi Armanda, Dian; Purba, Rahima Br; Maisyarah, Renny
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 1 (2025): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

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

Abstract

Penelitian ini menggunakan metode kuantitatif deskriptif. Populasi penelitian adalah Satuan Kerja Perangkat Daerah (SKPD) di lingkungan Pemerintah Kota Tebing Tinggi, yang berjumlah 32 SKPD. Sampel penelitian melibatkan 90 pegawai di lingkungan Pemerintah Kota Tebing Tinggi. Hasil penelitian menunjukkan bahwa secara parsial, variabel kompetensi sumber daya manusia (X1) dan penggunaan teknologi informasi (X4) memiliki pengaruh signifikan terhadap kualitas laporan keuangan pemerintah daerah. Sebaliknya, variabel sistem pengendalian internal (X2) dan penerapan standar akuntansi pemerintahan (X3) tidak menunjukkan pengaruh yang signifikan secara parsial. Secara simultan, kompetensi sumber daya manusia, sistem pengendalian internal, penerapan standar akuntansi pemerintahan, dan penggunaan teknologi informasi terbukti berpengaruh signifikan terhadap kualitas laporan keuangan pemerintah daerah pada Pemerintah Kota Tebing Tinggi.
Election and Stock Market Rahima Br Purba; Junawan
International Journal of Management, Economic and Accounting Vol. 3 No. 2 (2025): April 2025
Publisher : Yayasan Multidimensi Kreatif

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

Abstract

The general election (Pemilu) is a political event that significantly impacts the economy, including the stock market. Political uncertainty during the election period can influence investor behavior, market volatility, and stock trading patterns. This study aims to analyze stock trading trends on the Indonesia Stock Exchange (IDX) during election seasons, identify specific patterns in stock transactions during elections compared to normal periods, and examine the factors influencing changes in stock transactions during elections. The research method used in this study is descriptive analysis with a secondary data approach obtained from the Indonesia Stock Exchange (IDX), the Financial Services Authority (OJK), and various academic sources and scientific journals. The results indicate that during the election period, market volatility increases, particularly in the infrastructure, banking, and property sectors, which experience price surges due to expectations of government policies supporting investment and development. Conversely, the energy and industrial sectors experience high fluctuations due to uncertainties surrounding policies that will be adopted by the new administration. The key factors influencing stock transactions during elections include political uncertainty, which leads investors to favor defensive stocks; government economic policies, where campaign promises and fiscal policy plans affect stock price movements; and market sentiment, which is shaped by survey results and polling of competing candidates. The study concludes that elections have a significant impact on stock trading patterns, leading to increased volatility and a tendency for investors to shift their investment portfolios to safer sectors. Therefore, investors are advised to diversify their investments and consider political factors in their investment strategies. Stricter regulations and greater transparency from capital market authorities are also necessary to maintain market stability during election periods..
Stock Transaction Manipulation Rahima Br Purba; Junawan
International Journal of Management, Economic and Accounting Vol. 3 No. 2 (2025): April 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v3i2.566

Abstract

The Indonesian capital market continues to grow rapidly with the increasing number of retail investors in recent years. However, this growth is also accompanied by the phenomenon of stock transaction manipulation, especially in small-cap stocks or known as "gorengan" stocks. This manipulation practice creates price distortions that do not reflect the company's fundamentals, thereby harming investors and diminishing trust in the integrity of the capital market. This research aims to identify transaction patterns of risky stocks and penny stocks, analyze the factors causing stock transaction manipulation, and evaluate its impact on the stability of the capital market in Indonesia. The research method used is qualitative descriptive with a literature review approach. Data were obtained from reports by the Indonesia Stock Exchange (IDX), the Financial Services Authority (OJK), academic journals, and trusted economic news sources. The analysis techniques used include descriptive analysis and content analysis with data source triangulation to enhance the validity of the findings. The research results indicate that the lack of transparency from issuers, suboptimal regulations, and low financial literacy among retail investors are the main factors that enable stock manipulation. The impacts include high price volatility, potential significant losses for investors, and a decline in trust in the capital market. To address this issue, strengthening regulations, utilizing early detection systems based on data analytics technology and artificial intelligence (AI), as well as providing financial education for retail investors to enhance their understanding of investment risks, are necessary. With these measures, it is hoped that the stability and integrity of the Indonesian capital market can be better maintained.
Dampak Faktor Fundamental terhadap Kebijakan Dividen pada Perusahaan Manufaktur Callista Cungka; Cindy Patricia Wijaya; Catherina Catherina; Arie Pratania Putri; Rahima Br Purba
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 2 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i2.7443

Abstract

Pertimbangan di dalam menetapkan kebijakan dividen termasuk aspek krusial bagi perusahaan dikarenakan opini publik terhadap citra perusahaan dapat dipengaruhi oleh kebijakan dividen. Penelitian ini ditujukan guna menyelidiki bagaimana pengaruh likuiditas, struktur modal, dan profitabilitas kepada kebijakan dividen di perusahaan manufaktur yang teregistrasi pada Bursa Efek Indonesia kurun waktu 2020 - 2022. Sampel dipilih melalui pendekatan Purposive Sampling, dan sampelnya terdiri atas 47 perusahaan. Artinya, jumlah sampelnya dalam kurun 3 tahun ialah 141. Teknik analisisnya adalah regresi data panel mempergunakan software EViews. Hasil uji mengindikasikan struktur modal yang direpresentasikan oleh DER dan profitabilitas yang direpresentasikan oleh ROA memengaruhi negatif kepada kebijakan dividen, sedangkan profitabilitas yang diwakili oleh ROE memengaruhi positif kepada kebijakan dividen. Namun, kebijakan dividen mendapat pengaruh signifikan dari ketiga rasio tersebut. Sedangkan, likuiditas yang diwakili oleh CR tak memengaruhi kebijakan dividen.
The Effect Of Profitability, Debt To Equity Ratio, Earning Per Share Ratio And Price To Book Value Ratio On Stock Price Of LQ45 Index Evelyn Meigawati; Arie Pratania Putri; Rahima Br Purba
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 3 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i3.7609

Abstract

Stock market index is an indicator that summarizes stock market information and the performance of various stocks traded in an exchange. The LQ45 index consists of 45 stocks with the highest level of liquidity and the largest market capitalization on the Indonesia Stock Exchange (IDX), which selected on certain criteria. In making investment decisions, investors need information about stock price fluctuations in order to assess the feasibility of a stock. Therefore, access to accurate data on the company's financial performance is important including profitability, debt to equity ratio, earning per share ratio, and price to book value ratio. This research uses the population of companies in the LQ45 index on IDX during 2021-2023 period. The selection of population was based on the index's ability to maintain stock price stability, despite unfavorable market conditions during that period. Samples were selected using a non-probability sampling method with purposive sampling technique, resulting in a total of 24 companies with 72 research samples. The results showed that profitability, debt to equity ratio, earning per share ratio, and price to book value ratio each have a significant influence on stock price. In addition, simultaneously, the four variables also have a significant effect on stock price.
Co-Authors , Oktarini Khamilah Siregar ., Nurlinda Abdizil Ikhram Lubis Adi Harianto Agus Tripriyono Agus Tripriyono Ahmad Braja Wahyu Ahmad Braja Wahyu Ajie Rahman Akhiril Akbar Hasibuan Amin Hou Amnisuhaila Abarahan Ancer Martati Ndraha Andreanov Angel Angel Angel Marcella Leonardi Arasta, M. Diaz Arie Pratania Putri Arie Pratania Putri Arie Pratania Putri Aris Setiono Armanda, Dian Arwin Arwin Aryasta, Muhammad Irza Azima Mendina Amrul Aziza, Nur Azzahra, Wirda Bagus Kuncoro Bella Ariboho Sihaloho Benny Pasaribu Brambir Kaur Callista Cungka Caroline Caroline Catherina Catherina Celine Dion Cindy Mutianta Br. Ginting Cindy Patricia Wijaya Daniel Kelvin Parulian Simanjuntak Darwin Darwin Dessy Adriana Pakpahan Doni Molana Dwi Saraswati Elda Nadia Pasaribu Elfira Putri Erlina Erlina Evelyn Meigawati Fadhlan Fachri Faisal Adrian Nasution Febriyanti, Nabila Feby Wulandari Sembirinng Fildzah Shabrina Fitri Yani Panggabean Fricillia Vina Cindy Tioria Sitorus G. Gunawan Hafni, Naina Yulia Hana Brigit Tina br Sebayang Harsono Harsono Haryono Umar HASUGIAN, Marnita Heriyati Chrisna Herlina A.N Nasution Hotman Ds Ibrahim Mallam Fali Indah Leony Panjaitan Indriani, Agustina Intan Fazri Hairani Isbet Yani Iskandar Muda Ismail Junawan Junawan Junawan Junawan Junawan, Junawan Junidwan, Alditra Dwiky Juninetenth Keeply F Sitanggang Kamaruddin, Raselda Karyaningsih, Karyaningsih Lasson Padang Lia Nazliana Nasution Lidya Natalia Lubis, Anggi Fadila M Fakhri Ulsar Sirait M. Irsan Nasution M. Irsan Nasution Marudut Lumban Gaol Meilisa Fajarwati Mhd Ihsan Abidi Mika Debora Br Barus Moratia Suci Pratiwi Muhammad Luthfi Muhammad Rifandy Perwanto Nabila Febriyanti Namira Azani Napitupulu, Topan Lilian Noviani Noviani Nur Aziza Nurlinda Popy Wulandari Prayogo Aldino Crismanov Nainggolan Priadi, Dina Puspita Puja Rizqi Ramadhan Putra, Irwansyah Putri Enzelina Nababan Radiyah, Fitra Tur Ramadhan, Puja Rizqy Ramadhani, Windy Raselda Kamaruddin Renny Maisyarah Ricky Ricky Rimba Simanjuntak Riza Milianda Kasa Rowiyah Asengbaramae Rusmala Tarigan Sahnidar Salman Farizi Sari Nanda Miranda Sihombing Sari, Tri Dessy Ratna Saribulan Tambunan Shellin, Shellin Siti Haliza Siti Safaria Sitompul, Abdul Habib Sitorus, Zulham Situmorang, Daniel Sofiyanti Gulo Sofiyanti Gulo Soulthan Saladin Batubara Tambunan, Saribulan Tengku Narasiya Adiza Tengku Sheila Chairunisa Theresia Atika Sari Br. Ginting Topan Lilian Napitupulu Totona Berkat Elsuna Zebua Tri Dessy Ratna Sari Tripriyono, Agus Tyus Windi Ayuni Ulfa Zahra Vhasco AG. Siagian Vina Wani Nasution Wan Fachruddin Wan Fachruddin Welda Mudiar Willi Matulesi Sibarani William William Winda Ocviana Wiwik Apriani Yandri Doni