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All Journal Jurnal Akuntansi Muhammadiyah JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Akbis: Media Riset Akuntansi dan Bisnis Jurnal Ilmiah Akuntansi Kesatuan Journal of Accounting Research, Organization and Economics (JAROE) Innovative: Journal Of Social Science Research Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Ilmiah Ekonomi Terpadu
Rahmadani, Ika
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Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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EMA on Firm Value: A Moderating Role Of Firm Performance Rahmadani, Ika; Rahmazaniati, Linda; Vonna, Sari Maulida; Maulina, Rina; Husen, Tamitha Intassar; Restya, Winda Putri Diah; Harahap, Septiana Dian Hatami
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 12 No. 1 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v12i1.8082

Abstract

This study aims to examine the effect of EMA on firm value: a moderated role of firm performance. The population in this study are palm oil companies listed on the Indonesia Stock Exchange. The sample selection in this study used a purposive sampling method which was obtained a 10 sample of oil palm companies with 3 years of observation. The data analysis was conducted using Eviews 12, and the findings indicate that Exponential Moving Average (EMA) does not exert any impact on firm value. Additionally, it was observed that firm performance exhibits a noteworthy negative influence on the correlation between EMA and firm value.
Peran Struktur Modal dan Profitabilitas dalam Meningkatkan Nilai Perusahaan Sektor Perkebunan Indonesia Rahmazaniati, Linda; Rahmadani, Ika; Maulina, Rina; Vonna, Sari Maulida; Husen, Tamitha Intassar
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 2 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i2.10555

Abstract

This study aims to examine and analyze the influence of capital structure and profitability on the value of companies in the plantation sector. Using a quantitative approach, a sample of 15 agricultural sector companies was selected through purposive sampling. The data analysis method employed multiple. linear regression using secondary data from the companies' financial reports. The testing results using SPSS 27 revealed that, partially, the capital. structure, as proxied by the Debt. to Equity Ratio (DER), does not have an effect on the value of the company. Profitability does influence the value of the company. Both capital structure and. profitability simultaneously affect the value of the company. The R² coefficient test result was 0.612, indicating that 61.2% of the independent. variables' ability to explain the dependent. variable is quite significant.
Pengaruh Persediaan Barang dan Penjualan Terhadap Laba Perusahaan (Studi Empiris Pada Perusahaan Industri Sektor Produk Dan Perlengkpan Bangunan Yang Terdaftar Di BEI) Nauli, Cut Putri; Rahmadani, Ika; Vonna, Sari Maulida; Sartika, Dewi
Jurnal Akuntansi Muhammadiyah (JAM) Vol 1, No 1 (2024): Vol 14, No 1 (2024): Edisi Januari-Juni 2024
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v1i1.2115

Abstract

Tujuan penelitian ini yaitu untuk mengetahui persediaan barang dan penjualan berpengaruh terhadap laba pada perusahaan sektor produk dan perlengkapan bangunan yang terdaftar di Bursa Efek Indonesia pada periode 2020-2022. Jumlah perusahaan yang dijadikan sampel yaitu 11 perusahaan. Metode kuantitatif digunakan sebagai sumber informasi serta data sekunder dalam penelitian . Analisa yang digunakan dalam penelitian yaitu pengujian asumsi klasik, pengujian regresi data panel serta hipotesis. Dalam penelitian  menghasilkan bahwa persedian barang berpengaruh  signifikan akan laba dengan hasil yang diperoleh yaitu 0,0027 0,05, pada penjualan memiliki pengaruh yang signifikan akan laba pada hasil yang diperoleh yaitu 0,0365 0,05, dan sekaligus persediaan barang dan penjualan berpengaruh yang signifikan akan laba pada hasil yang diperoleh yaitu 0,000000 0,05. Besarnya persentase hubungan variabel persediaan barang dan penjualan terhadap laba yaitu sebesar 85% sedangkan  sisanya sebesar 15% dijelaskan pada variabel lainnya yang tidak dipertimbangkan pada penelitian ini.
The Role of Organizational Citizenship Behavior in Mediating the Relationship between Servant Leadership and Job Satisfaction on the Performance of Civil Servants in Aceh Province, Indonesia Harmen, Hamdi; Putra, Zainal; Rafiie, Said Achmad Kabiru; Rahmadani, Ika; Hidayat, Muhammad Rahmat; Rusdi, Rusdi; Muzammil, Abdul
Journal of Accounting Research, Organization and Economics Vol 8, No 1 (2025): JAROE Vol. 8 No. 1 April 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v8i1.40114

Abstract

Purpose This research purposes to explore the impact of servant leadership and job satisfaction on the performance of civil servants in the Indonesian language pegawai negeri sipil (PNS). Moreover, we also examine the role of organizational citizenship behaviour (OCB) as a mediator of the association with the servant leadership and the job satisfaction on the performance of civil servants.Design/Methodology We used simple random sampling techniques and selected 210 respondents. The data was examined by the partial least squares structural equation modelling (PLS-SEM) method with the help of software SmartPLS.Results The study results to show partially the servant leadership, the OCB and the job satisfaction significantly impact to the civil servant performance. Servant leadership significantly influences civil servant performance. In addition, OCB acts as a mediator in the relationship between servant leadership and job satisfaction on civil servant performance.Research limitations The results obtained should be interpreted with alert because they are confined to the specific geographical area along with the nature of the respondents selected.Implications The results reported in this study can guide the management to be able to increase the performance of civil servants via enhanced roles of servant leadership (SL), job satisfaction (JS) and organizational citizenship behavior (OCB).Novelty/Originality The study proves the role of OCB as complementary mediation, especially in the context of civil servants in Indonesia.
The Influence of Individual Characteristics and Work Environment on Employee Performance at the Simalungun Samsat Office Kirani, Sapna; Rahmadani, Ika
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 3 (2023): JIAKES Edisi Desember 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i3.2299

Abstract

When planning for the present and the future of an organization, human resources are an essential component. Human resources are the engine that propels the agency's operations and the execution of its many tasks. The success of an organization depends on its employees giving their all. This can only be achieved by considering the interplay between the work environment and the encouragement of personal qualities. One of the main aims of this research is to look at how different personality traits and work environments affect productivity. Finding out how these two factors influence productivity through interaction is another important consideration. This study employs a quantitative approach, which involves analyzing populations and samples in accordance with established standards. Research methods, such as quantitative analysis, are employed during data collection to test the hypotheses. The results of this study reveal several important things: first, there is no correlation between an employee's character attributes and their output at the SAMSAT Simalungun Office. Secondly, it has been shown that, in the same setting, the office setting has a substantial and beneficial effect on workers' productivity. Thirdly, we found that both personal qualities and the workplace have a positive and substantial effect on productivity at the SAMSAT Simalungun Office. This finding suggests that agencies should put an emphasis on employee performance by giving more consideration to personal traits. Making an effort to create a more supportive work environment will have a positive impact on employees' overall performance.
Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah (SAK EMKM) Pada Laporan Keuangan UMKM Vonna, Sari Maulida; Zuhendri, Fitri; Rahmazaniati, Linda; Maulina, Rina; Rahmadani, Ika; Husen, Tamitha Intassar
Innovative: Journal Of Social Science Research Vol. 3 No. 6 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i6.12040

Abstract

Penelitian ini bertujuan untuk mengkaji penerapan standar akuntansi keuangan untuk entitas mikro kecil dan menengah (SAK EMKM) dalam laporan keuangan bagi usaha minyak pala di Aceh Selatan. Menggunakan metodologi kualitatif, penelitian ini menggabungkan teknik seperti wawancara, pengamatan, dan analisis dokumen. Temuan penyelidikan ini menunjukkan bahwa UMKM minyak pala belum sepenuhnya mematuhi prinsip-prinsip akuntansi dan SAK EMKM dalam pelaporan keuangannya. Pelaporan keuangan yang dilakukan masih sederhana dan menggabungkan keuangan perusahaan dengan keuangan pribadi. Hal ini mengakibatkan laporan keuangan yang disusun tidak akurat dan sulit dipahami.
Analisis Sistem Informasi Akuntansi Utang Pada PT Mifa Bersaudara Ardevi, Devi; Rahmadani, Ika
Jurnal Ilmiah Ekonomi Terpadu (Jimetera) Vol 4, No 1 (2024): JURNAL ILMIAH EKONOMI TERPADU
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jimetera.v4i1.8852

Abstract

The aim of this research is to analyze the debt accounting information system implemented at PT Mifa Bersaudara and what are the obstacles to delays in debt payments. This research uses a qualitative descriptive method that systematically describes the debt accounting information system at PT Mifa Brothers. Data collection techniques include direct observation, interviews and documentation. The results of this research indicate that the accounting information system implemented by PT Mifa Brothers is in accordance with existing theory. However, there are still delays in the debt payment process. Factors causing delays in debt payments are sales and collection of funds by the treasury. 
Pengaruh Kinerja Keuangan dengan Pendekatan Dupont System Terhadap Harga Saham Perusahaan Basic Material Sari, Widya; Rahmazaniati, Linda; Vonna, Sari Maulida; Rahmadani, Ika; Putri, Cut Widy Aulia
Jurnal Akuntansi & Keuangan Unja Vol 10 No 04 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i04.47692

Abstract

The purpose of this study is to analyze how financial performance affects stock prices through the DuPont approach. At the close of the JCI on December 4, 2024, it can be seen that ten sectors experienced a decline in share price, with the Basic Materials sector being the most affected. At the first close of the JCI in 2025, the Basic Material sector still experienced the largest decline in stock price performance compared to other sectors. The population studied is Basic Material companies, especially the Other Metals & Minerals Sub-Sector, which is 16 companies, the sample taken is 8 companies using purposive sampling method. For analysis, the method used is panel data regression. Separately, Dupont's NPM, TATO, and ROE have no influence. EM has a significant influence. Overall, Dupont's NPM, TATO, EM, and ROE variables have an influence on Stock Prices.
Pengaruh Literasi Keuangan Dan Teknologi Finansial Terhadap Minat Investasi Mahasiswa Universitas Teuku Umar Yanti, Hesti; Rahmadani, Ika; Vonna , Sari Maulida; Hastuti, Cut Sri Firman; Sartika, Dewi
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 1 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i1.4169

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan dan teknologi finansial terhadap minat investasi mahasiswa Universitas Teuku Umar. Penelitan ini menggunakan pendekatan kuantitatif dengan metode survei. Data diperoleh dari 99 responden yang dipilih menggunakan teknik random sampling. Instrumen penelitian berupa kuesioner dengan sekala likert. Data di analisis menggunakan regresi linear berganda dengan bantuan SPSS versi 26. Hasil penelitian menunjukkan bahwa literasi keuangn berpengaruh signifikan terhadap minat investasi mahasiswa. Teknologi finansial tidak berpengaruh signifikan terhadap minat investasi mahasiswa. Secara simultan, literasi keuangan dan teknologi finansial berpengaruh signifikan terhadap minat investasi mahasiswa Universitas Teuku Umar.
Analisis Efektivitas Penerapan Pojok Pajak Terhadap Kepatuhan Wajib Pajak di KPP Pratama Meulaboh Tinambunan, Mika Wartina; Marlina, Lilis; Sartika, Dewi; Rahmadani, Ika
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 1 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i1.4215

Abstract

Penelitian ini bertujuan untu menganalisis efektivitas penerapan pojok pajak terhadap kepatuhan wajib pajak di KPP Pratama Meulaboh. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan deskriptif. Data diperoleh melalaui wawancara mendalam dengan petugas pojok pajak dan wajib pajak serta dokumentasi pendukung. Hasil penelitan menunjukkan bahwa penerapan pojok pajak dinilai sudah efektif dalam meningkatkan pemahaman dan kepatuhan wajib pajak, khususnya dalam pelaporan SPT Tahunan. Meskipun demikian, masih terdapat beberapa kendala seperti keterbatasan sumber daya manusia dan frekuensi pelaksanaan yang belum optimal. Penelitian ini diharapkan dapat menjadi bahan evaluasi bagi derektorat jendral pajak dalam meningatkan kualitas pelayanan perpajakan.
Co-Authors Ardevi, Devi DEWI SARTIKA Hamdi Harmen Harahap, Septiana Dian Hatami Hastuti, Cut Sri Firman Hidayat, Muhammad Rahmat Husen, Tamitha Intassar Kirani, Sapna MARLINA, LILIS Maulina, Rina Muzammil, Abdul Nauli, Cut Putri Putra, Zainal Putri, Cut Widy Aulia Rafiie, Said Achmad Kabiru RAHMAZANIATI, LINDA Rusdi Rusdi Tinambunan, Mika Wartina Vonna , Sari Maulida VONNA, SARI MAULIDA Widya Sari Winda Putri Diah Restya, Winda Putri Yanti, Hesti Zuhendri, Fitri