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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Martabe : Jurnal Pengabdian Kepada Masyarakat NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Journal of Education, Humaniora and Social Sciences (JEHSS) Ensiklopedia Education Review Jurnal Akuntansi Bisnis dan Publik International Conference of ASEAN Prespective and Policy (ICAP) SIASAT Journal Pelita Masyarakat Accounting and Business Journal International Journal Of Science, Technology & Management (IJSTM) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Economics, Business and Management Science Journal Proceeding International Seminar of Islamic Studies Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Social Sciences (FJSS) Economic Reviews Journal Proceeding of The International Conference on Economics and Business The International Conference on Education, Social Sciences and Technology (ICESST) Journal of Artificial Intelligence and Digital Business International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Jurnal Manajemen Dan Akuntansi Medan Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) International Journal of Economic, Technology and Social Sciences (Injects) Jurnal Serambi Ekonomi dan Bisnis FINANCE : International Journal Of Management Finance International Journal of Economics and Management Sciences International Journal of Economics, Accounting, and Management International Journal of Management, Economic and Accounting Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Perpajakan Harmony Management: International Journal of Management Science and Business
, Oktarini Khamilah Siregar
Panca Budi Development University
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AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA SEKOLAH TERHADAP KINERJA GURU DI SMP NEGERI 1 TANJUNGBALAI Oktarini Khamilah Siregar
Jurnal Akuntansi Bisnis dan Publik Vol 10 No 2 (2019): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (396.521 KB)

Abstract

This study aims to determine the effect of accountability and transparency in the management of budge and expenditure income (APBS) on the performance of teachers in the state junior high school 1 Tanjungbalai. This type of research is associative/quantitative, with the population and sampel used are all teachers in public junior high school 1 Tanjungbalai. The type of data is primary data in the form of questionnaire results. Data analysis techniques using multiple regression analysis. The result of the questionnaire indicate that accountability of the management of APBS has a positive and significant effect on teacher performance, where tcount 3,475 > ttable 2,048 dan significant 0,002 < 0,05, the transparency of the management of APBS has a positive and significant effect on teacher performance tcount 2.682 > ttable 2,048 and significant 0,010 < 0,05, and the result show that simultaneous accountability and transparency in the management of budge and expenditure income (APBS) a positive and significant effect on the performance of teachers where Fcount 8,333 > Ftable 3,33 and significant 0,001 < 0,05.
PERTUMBUHAN EKONOMI DAN KINERJA KEUANGAN DAERAH BERBASIS RASIO TERHADAP KESEJAHTERAAN MASYARAKAT PADA PEMERINTAH KOTA / KABUPATEN DI SUMATERA UTARA Oktarini Khamilah Siregar; Junawan Junawan
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 9, No 5 (2022): NUSANTARA :Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v9i5.2022.1933-1944

Abstract

Kesejahteraan Masyarakat merupakan tingkat kemakmuran penduduk suatu daerah atau negara dalam memenuhi kebutuhan hidup masyarakat. Kesejahteraan masyarakat dapat diukur melalui dua faktor yaitu tingkat pengangguran (ketimpangan tenaga kerja) dan tingkat kemiskinan (ketimpangan pendapatan). Selama masa covid19 pemerintah daerah mengalami penurunan kesejahteraan masyarakat secara dratis. Indikator dalam meningkatkan kesejahteraan masyarakat selain dari segi makroekonomi perlu untuk diteliti dari segi financial. Tujuan penelitian ini untuk menguji Rasio Kemandirian Keuangan Daerah, Ketergantungan Keuangan Daerah, Analisis Pertumbuhan Pendapatan Daerah, Rasio Belanja Daerah terhadap Produk Domestik Regional Bruto dan Rasio Utang Daerah terhadap Produk Domestik Regional Bruto berpengaruh terhadap Kesejahteraan Masyarakat pada Pemerintah Kota/Kabupaten di Sumatera Utara. Metode penelitian dengan pendekatan asosiatif kausal dengan data panel. Sampel penelitian berupa data panel dari 32 Pemerintah Kota dan Kabupaten selama tahun 2019 sampai dengan 2020.  Hasil penelitian ini menggunakan Model Fixed Effect, menunjukkan hasil secara parsial bahwa Rasio Kemandirian Keuangan Daerah berpengaruh negatif terhadap Kesejahteraan Masyarakat,  Rasio Utang Daerah terhadap Produk Domestik Regional Bruto, Produk Domestik Regional Bruto dalam Harga Konstan  berpengaruh positif terhadap Kesejahteraan Masyarakat. Kemudian Ketergantungan Keuangan Daerah, Analisis Pertumbuhan Pendapatan Daerah, Rasio Belanja Daerah terhadap Produk Domestik Regional Bruto tidak berpengaruh positif terhadap Kesejahteraan Masyarakat pada Pemerintah Kota/Kabupaten di Sumatera Utara. Kebijakan Pemerintah daerah sangat perlu dilakukan dalam mengevaluasi kinerja keuangan daerah seperti membuat pembayaran pajak dan retribusi daerah secara sistem online, karena kemajuan teknologi sepenuh digunakan dalam memperbaiki manajemen keuangan daerah pemerintah Kota dan Kabupaten demi meningkatkan pertumbuhan ekonomi dan akhir mewujudkan masyarakat yang sejahtera.
ANALISA LAPORAN ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PADA INDUSTRI PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2016-2020 Ajie Rahman; Oktarini Khamilah; Rahima Boru Purba
Ensiklopedia Education Review Vol 3, No 3 (2021): Volume 3 No.3 Desember 2021
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eer.v3i3.1373

Abstract

This study is aimed at analyzing cash flow statements to assess the financial performance of companies engaged in mining in 2016-2020. This type of research is descriptive quantitative research, the data used is secondary data, namely the cash flow statements of mining companies totaling 10 companies listed on the Indonesia Stock Exchange (IDX). The analytical technique. The method used is using the cash flow ratio by comparing each cash flow statement from each company engaged in the mining sector each year. Based on the cash flow ratio, it is concluded that the majority of mining companies have not have good performance. Of the five ratios, only the Cash Coverage Ratio is the most much can be achieved by mining companies. There are 6 (six) a company that has a good cash coverage ratio value (> 1), namely PT.Bukit Asam Tbk, PT. Mitra Investindo Tbk, PT. Timah Tbk, PT. Golden Eagle Energy Tbk, PT. Citatah Tbk, PT. Central Omega Resources Tbk. These six companies are considered have the ability of the company's operating cash flow to cover interest expenses company. Meanwhile, the value of the Fund Flow Coverage Ratio and the Total Debt Ratio which were in good criteria for 3 (three) consecutive years was only achieved by PT Bukit Asam Tbk. Likewise with the other five ratios, only two companies are consistent has a value above the standard during the three-year observation period, and only PT Bukit Asam Tbk consistently has a ratio above the standard of 7 (seven) current ratios cashKeywords: Statement of Cash Flows and Financial Performance.
Regional Original Revenue, Regional Expenditure, Economic Growth and Human Development Index (City/Regency Government in North Sumatra Province) Oktarini Khamilah Siregar
Economics, Business and Management Science Journal Vol 2, No 2 (2022): Economics, Business and Management Science Journal, August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v2i2.252

Abstract

The Human Development Index is an indicator of the success of local governments in improving the welfare of their people. The HDI in the city/district government of North Sumatra Province is only the Medan City government which has a very high category of 80 percent based on the UNDP assessment. The study wanted to test Regional Original Income, Regional Expenditures and Economic Growth the effect on HDI in City and Regency Governments in North Sumatra using a research method with a causal associative approach. The research sample uses panel data from 32 City and Regency Governments during 2019 to 2020. The results show that Regional Original Income and Economic Growth have not been able to increase HDI, while Regional Expenditures can increase HDI in City and Regency Governments in North Sumatra. However, regional spending has not been fully utilized properly in increasing the HDI. It is necessary to increase regional original income by opening up investment in the region and by stimulating regional original income and increasing economic growth so that the quality of human resources increases.
An Analysis of the Health of SOE Bank (Conventional) With the Methodcamels Listed on BEI Dessy Adriana Pakpahan; Rahima Boru Purba; Oktarini Khamilah Siregar
SIASAT Vol. 7 No. 4 (2022): Siasat Journal, October
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/siasat.v7i4.136

Abstract

This study aims to test and analyze the soundness of state-owned banks using the Capital, Assets, Management, Earning and Liquidity methods and sensitivity to market risk listed on the Indonesia Stock Exchange for the 2018-2020 period. This type of research is descriptive qualitative. The population of this study is state-owned banks listed on the Indonesia Stock Exchange from 2018 to 2020. The sampling method is census. The results showed that the soundness of Bank Negara Indonesia (Persero), Tbk, the soundness of Bank Rakyat Indonesia (Persero), Tbk, Bank Mandiri (Persero), Tbk, State Savings Bank (Persero), Tbk calculated by the CAMELS method as a whole showed that Healthy predicate.
Post-Covid-19 Disposible Income Resistance Against Community Welfare In Regency Aceh Singkil Rosliana Rosliana; Oktarini Khamilah Siregar; Hasrul Azwar Hasibuan; Rahmat Hidayat; Samrin Samrin; Suhendi Suhendi; Ade Novalina
International Journal of Science, Technology & Management Vol. 3 No. 6 (2022): November 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i6.663

Abstract

The purpose of the study was to examine how much resilience the community's disposable income was due to COVID-19, and the factors for increasing farmer productivity in Tanah Bara Village, Gunung Meriah District based on the SEM model. The main problems studied are the decline in the resilience of disposable income due to lack of capital in opening wider agricultural land, soil fertility which is increasingly polluted which causes unable to cultivate crops, narrow land cannot increase the area of ​​land owned, seed quality is not good. which causes crop failure or poor yields, the number of plant pests that cause death and does not produce and the lack of human resources in agricultural and plantation management The analytical model used in Confirmatory Factor Analysis (CFA) to see the causal effect of several independent variables, namely the quality of fertilizer , capital, soil fertility, seed quality, technology, pests, number of workers to increase farmer productivity in Tanah Bara Village, Gunung Meriah District. The results showed that there were 3 factors that influenced the income and welfare of the community, namely factor 1 which consisted of the quality of fertilizer, capital, soil fertility and labor. Factor 2 which consists of seed quality and technology and factor 3 which consists of pests.
QUALITY BASED PRODUCTIVITY OF FERTILIZER, TECHNOLOGY AND CAPITAL Rosliana Rosliana; Oktarini Khamilah Siregar; Rusiadi Rusiadi; Ade Novalina; Bhaktiar Efendi; Lia Nazliaan Nasution; Suhendi Suhendi; Diwayana Putri Nasution
Proceeding of The International Conference on Economics and Business Vol. 1 No. 1 (2022): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/iceb.v1i1.183

Abstract

The research objective was to determine the effect of the quality of fertilizer, technology and capital on the productivity of the people in Tunas Harapan Village, Gunung Meriah District, Aceh Singkil Regency. The population in this study was the community in Tunas Harapan Village, Gunung Meriah District, Aceh Singkil Regency, totaling 198 people, then the determination technique was purposive random sampling. The data collection technique used a questionnaire with a Likert measurement scale. The results of multiple regression analysis are Y = 7.772 + 0.257X1 + 0.1932 + 0.348X3 + e which shows the quality of fertilizer, technology and capital have a positive and significant effect on the productivity of the people. While the results of the test (t) or partial test show that the quality of fertilizer has a positive and significant effect on community productivity where it can be seen that the value of t count = 2.359 > t table 2.034, the technology variable has a positive and significant effect on community productivity where it can be seen that the value of t count = 2.137 > t table 2.034, and capital also has a positive and significant effect on the productivity of the people where it can be seen that the value of t count = 2.533 > t table 2.034. Then the coefficient of determination (R2) is 0.823 (82.3%). So that it can be said that 82.3% of the variation in the dependent variable, namely the quality of fertilizer, technology and capital in the model has contributed to the productivity of the community in Tunas Harapan Village, Gunung Meriah District, Aceh Singkil Regency, while the remaining 17.7% is influenced by other variables outside the model
The Effect of Good Corporate Governance on Profit Management (Case Study: Transportation Companies Listed on the IDX) Oktarini Khamilah Siregar; Alditra Dwiky Junidwan
Proceeding of The International Conference on Economics and Business Vol. 1 No. 2 (2022): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/iceb.v1i2.210

Abstract

Financial statements have the objective of presenting information related to financial condition and position, performance and changes in financial position that provide benefits to a large number of users of financial information, particularly profits that have been obtained. Finance is information that shows the company's achievement in generating profits. Earnings information is a part / component of the company's financial statements that aims to inform management performance, helping to estimate representative earnings capacity in the long term. This study aims to determine the effect of Independent Commissioners, Audit Committee, Institutional Ownership, Auditor Quality and Profitability on earnings management in transportation companies listed on the Indonesia Stock Exchange. This type of research is a causal quantitative research located on the Indonesia Stock Exchange (IDX) which is accessed through www.idx.co.id with a sample size of 5 companies during the 2015-2019 period using panel data linear regression analysis. The results showed that through the Chow and Hausman tests the fixed effects model (FEM) was used. The results of the t test show that partially the Independent Commissioner, Audit Committee, Institutional Ownership, Auditor Quality have an effect on Earning Management. Simultaneously the Independent Commissioner, Audit Committee, Institutional Ownership, Auditor Quality have an effect on Earnings Management.
ANALISA PENDAPATAN DAN BELANJA DESA DALAM MENILAI KINERJA KEUANGAN DESA SEBELUM DAN MASA COVID19 DI DESA PEMATANG SERAI Oktarini Khamilah Siregar; Vina Arnita; Yurika Aulia
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 10, No 2 (2023): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v10i2.2023.908-922

Abstract

Pengelolaan Keuangan Desa yang tepat sasaran akan membuat optimalisasi dalam menggunakan pembiayaan belanja sehingga pendapatan desa termasuk pendapatan asli desa meningkat di Desa Pematang Serai. Kinerja keuangan desa melalui pendekatan rasio dengan analisis pendapatan desa  bahwa pendapatan desa masih sekitar lebih 96% dominan berharap kepada pendapatan transfer pemerintah pusat  sehingga desa pematang serai sangat ketergantungan dengan pemerintah pusat dan belum bisa mandiri  dan pendapatan desa belum efisien dalam membiayai belanja desa dan belanja desa sebelum dan masa pademik covi19 di Desa pematang serai kurang efisien dengan alokasi belanja desa yang tidak kerah pembangunan desa disebabkan kondisi pademik covid19 yaitu belanja desa lebih konsentrasi dalam biaya perlindungan masyarakat. Perlunya peningkatan pendapatan asli desa dengan melakukan perencanaan dan pengawasan pemungutan retribusi dan pajak desa, pergerakan belanja desa yang berdampak dalam pembangunan investasi baru di desa pematang serai seperti pembangunan wisata desa dengan membantu menghidupkan aktivitas BUMDES dan pelaku UMKM di desa tersebut dan secara prioritas dapat membantu pendapatan asli desa.
THE EFFECT OF CAPITAL STRUCTURE ON SHARE PRICE ON PROPERTY AND REAL ESTATE COMPANIES LISTED ON INDONESIA SHARE EXCHANGE Puja Rizqy Ramadhan; Oktarini Khamilah Siregar; Suci Pratiwi
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 1 No. 2 (2020): October 2020
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.273 KB) | DOI: 10.53695/injects.v1i1.56

Abstract

Share prices are prices that occur in the share market at a certain time determined by market participants and determined by the demand and supply concerned in the capital market. Share price is one indicator of a company's success because high share prices will provide benefits, namely capital gains and the company's growth prospects can also be seen from the movement of share prices so that investors in general will be more interested in investing their capital in companies that provide them with profits. Several factors affect share prices, namely capital structure and company size.The purpose of this study was to determine whether capital structure affects share prices on Property and Real Estate Companies listed on the Indonesia Share Exchange. The sample in this study was using puposive sampling with a total sample of 10 Property and Real Estate Companies listed on the Indonesia Share Exchange and data from 2014 - 2017. The results of this study indicate that the capital structure partially has a negative and insignificant effect on share prices on Property and Real Estate Companies listed on the Indonesia Share Exchange
Co-Authors , Rahima Br Purba , Samrin , Yunita Sari Rioni Abdul Aziz Suendar Nasution Ade Novalina Ainiel Riany Putri Ajie Rahman Alditra Dwiky Junidwan Anwar Suhut Apriliani, Sundari Arianta Br Surbakti, Desi arja, mustaqiemarja Aulia, Nurul Ayu Kurnia Sari Bhaktiar Efendi Buaya, Register Launli Cahya Dhea Ningrum Dessy Adriana Pakpahan Diana Angkat Diana Raihannisa Dinda Rizki Sakinah Kasim Dito Aditia Darma Nasution Diwayana Putri Nasution Doriawaty, Rini Dwi Salsabila Ilham Echa Elzha Fitri Elmilawaty, Novi Fitri Yani Panggabean Hasrul Azwar Hasibuan Hendra Saputra Icce Leni Damanik Junawan Junawan Junawan, Junawan Lia Nazliaan Nasution Lili Puteri Handayani Lubis, Mutiara Aulia M Fakhri Ulsar Sirait M Farid Amriyadi M. Farhan Lubis Mahza Dumoli A.Sitorus Maisyarah, Renny Mendrofa, Sabar Jaya Miswanda M, Tantra Mustika Tupa Sihombing Napitupulu, Juni Yanti Novitayana Br Sinurat Nurmayani Nurmayani Rahayu, Novita Tri Rahimah br. Purba Rahmat Hidayat Ramadhan, Puja Rizqy Register Launli Buaya Reni Vadia Rica Cahya Amalya Rini Andriani Rizki, Nurul Aulia Rosliana Rosliana Rosliana Rosliana Sabar Jaya Mendrofa Sabrina Salsabilah Siburian, Gunawan Syahputra Suci Pratiwi Suhendi Suhendi Tia Novira Sucipto Tripriyono, Agus Vina Arnita Vina Arnita Wahyu Tri Atma Yurika Aulia Zebua, Nofatrio Soarota Zilal Zahratun