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All Journal Equator Journal of Management and Entrepreneurship Jurnal Ekobistek SEIKO : Journal of Management & Business Economica: Journal of Economic and Economic Education Journal of Economics and Management Scienties Konsienti: Community Services Journal
Sriwijayanti, Hari
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Library & Information Science Social Sciences Other

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ANALISIS PENGARUH TRANSPARANSI, AKUNTABILITAS DAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI KEUANGAN DAERAH TERHADAP PENGELOLAAN APBD (Studi Persepsi Pengelola APBD SKPD Dinas Pemerintah Kota Padang) Sriwijayanti, Hari
Jurnal Ekobistek Vol 7, No 1 (2018): EKOBISTEK
Publisher : Universitas Putra Indonesia YPTK Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (498.354 KB)

Abstract

Penelitian ini menguji pengaruh akuntabilitas, transparansi, dan pemanfaatan Sistem Informasi Akuntansi Keuangan Daerah (SIAKD) secara simultan dan parsial terhadap pengelolaan APBD. Sampel penelitian ini adalah pejabat Pengelolaan Keuangan Daerah yang melaksanakan pengelolaan APBD pada seluruh SKPD Dinas Pemerintah Kota Padang yang berjumlah 16 dinas. Teknik pengambilan sampel adalah dengan purposive sampling dengan jumlah responden 99 orang. Data dalam penelitian ini adalah data primer. Data dikumpulkan dengan menggunakan kuesioner yang dibagikan langsung kepada responden. Metode analisa yang digunakan adalah model regresi linear sederhana untuk menguji hipotesis secara parsial dengan uji t dan regresi linear berganda untuk menguji hipotesis secara simultan dengan uji F. Hasil penelitian dan uji hipotesis menunjukkan bahwa persepsi pejabat pengelola APBD tentang transparansi, akuntabilitas, dan pemanfaatan SIAKD berpengaruh signifikan terhadap pengelolaan APBD baik secara parsial maupun simultan. Dari hasil penelitian diharapkan kepada pejabat pengelola APBD untuk lebih meningkatkan transparansi dan akuntabilitas dalam pengelolaan anggaran pada SKPD Dinas Pemerintah Kota Padang. Keyword: Transparansi, Akuntabilitas, Pemanfaatan SIAKD, Pengelolaan APBD
Enhancing Financial Management and Accountant Roles: A Study on the Role of Technological Advancements Bella, Shinta; Apriyanti, Nike; Sriwijayanti, Hari
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.4842

Abstract

Studi ini mengeksplorasi peran kemajuan teknologi dalam meningkatkan praktik manajemen keuangan dan mengubah peran akuntan dalam lingkungan bisnis kontemporer. Melalui pendekatan penelitian kualitatif, yang mencakup tinjauan literatur dan analisis studi kasus, studi ini mengkaji manfaat dan tantangan pengadopsian teknologi dalam manajemen keuangan. Analisis studi kasus memberikan contoh nyata dari organisasi yang berhasil memanfaatkan teknologi untuk meningkatkan efisiensi, keakuratan, pengambilan keputusan, dan manajemen risiko dalam proses keuangan. Temuan penelitian menekankan pentingnya akuntan untuk beradaptasi dan mengembangkan keterampilan teknologi mereka guna memanfaatkan kemajuan dalam manajemen keuangan. Akuntan berperan penting dalam mendorong adopsi teknologi, mengoptimalkan proses keuangan, dan memberikan wawasan berharga untuk pengambilan keputusan strategis. Studi ini menyarankan bahwa organisasi sebaiknya menginvestasikan infrastruktur teknologi, memberikan peluang pelatihan bagi akuntan, dan mendorong kolaborasi antara departemen keuangan dan TI. Kata Kunci: Manajemen Keuangan, Akuntant, Kemajuan Teknologi Abstract This study explores how technological advancements enhance financial management practices and transform the roles of accountants in modern business environments. Employing qualitative research methods, including literature review and case study analysis, the study examines the benefits and challenges associated with adopting technology in financial management. Real-life examples from successful organizations illustrate how technology improves efficiency, accuracy, decision-making, and risk management in financial processes. The findings underscore the importance of accountants adapting and developing their technological skills to effectively utilize advancements in financial management. Accountants are key drivers of technology adoption, optimizing financial processes and offering valuable insights for strategic decision-making. The study suggests that organizations should invest in technology infrastructure, provide training opportunities for accountants, and foster collaboration between finance and IT departments. Keywords: Financial Management, Accountant, Technology Advancements
The Impact of Digital Transformation on the Financial Efficiency of Startup Companies Bella, Shinta; Apriyanti, Nike; Sriwijayanti, Hari
Journal of Economics and Management Scienties Volume 7 No. 3, June 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v7i3.135

Abstract

Financial efficiency is a critical determinant of survival and growth for startup companies operating under resource constraints and market volatility. Digital transformation offers a pathway to optimize financial operations through automation, cloud-based systems, and data-driven decision-making. This literature-based study explores the impact of digital transformation on financial efficiency in startups by synthesizing findings from recent peer-reviewed research. The analysis identifies three core thematic areas: (1) the use of digital tools to enhance financial optimization, (2) improved financial agility through real-time responsiveness and scalability, and (3) persistent constraints and disparities in digital adoption across sectors and geographies. While digital systems enable leaner operations and improved financial oversight, their impact is often limited by inadequate infrastructure, low digital literacy, unclear return on investment, and lack of strategic alignment. To address these challenges, the study recommends phased adoption strategies, public investment in digital infrastructure, targeted training programs, and the development of context-sensitive digital readiness frameworks. These practical insights support a more inclusive and effective use of digital transformation among startups. The review concludes that digital transformation, when approached strategically and equitably, holds significant potential to enhance the financial performance and resilience of early-stage ventures.
THE INFLUENCE OF PROFITABILITY, LEVERAGE AND DIVIDEND POLICY ON STOCK PRICES Agusti, Anatia; Sriwijayanti, Hari; Edriani, Devi
JURNAL ECONOMICA : Research of Economic And Economic Education Vol 13, No 2 (2025): Economica: Journal Of Economic And Economic Education
Publisher : Economic Education Faculty of Economics and Business Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/economica.2025.v13.i2.9355

Abstract

The aim of this research is to explore how profitability, leverage, and dividend policy influence stock prices. This study focuses on mining firms that are listed on the Indonesia Stock Exchange from 2019 to 2023. It utilizes quantitative data, specifically secondary data gathered through documentation methods. The analysis includes all 62 mining companies listed on the Indonesia Stock Exchange during the period of 20192023. From these, 16 companies were chosen using specific criteria (purposive sampling). The analytical method employed in this research is multiple linear regression, with hypothesis testing carried out using SPSS software. Findings from the ttest indicate that profitability positively and significantly impacts stock prices of mining companies listed on the Indonesia Stock Exchange during 20192023, while leverage negatively and significantly affects these stock prices. Moreover, dividend policy also positively and significantly influences stock prices in the mining sector for the same period. The overall contribution of profitability, leverage, and dividend policy to stock prices is determined to be 41. 6%. JEL Classification: G30; G32; G35; G12 Keywords: Profitability, Leverage , Dividend Policy, Stock Price
Mastering the Digital Frontier a Deep Dive Into Accountants Performance Amidst Challenges and Opportunities Sriwijayanti, Hari; Gustina, Leni; Harini, Gustia
Equator Journal of Management and Entrepreneurship (EJME) Vol 12, No 2 (2024): Equator Journal of Management and Entrepreneurship
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/ejme.v12i2.30625

Abstract

This study explores the impact of digital transformation on accountants' performance at PT Nutrifood Indonesia - Padang, focusing on the mediation effects between challenges, opportunities, and performance outcomes. Using a quantitative approach with a sample of 70 accountants, the research applies path analysis to examine the direct and indirect relationships between these variables. The results reveal that digital transformation plays a significant role in mediating the effects of challenges and opportunities on accountants' performance. Challenges, such as regulatory changes and cybersecurity risks, drive digital adoption, while opportunities, like new technologies and innovative practices, further encourage it. These findings highlight that embracing digital transformation is crucial for improving efficiency, accuracy, and adaptability in accounting processes. The study concludes that to boost accountants' performance, organizations should foster a culture of innovation, leveraging technology to transform challenges into growth opportunities and ensuring sustained success in a rapidly evolving business landscape.Keywords: Digital Transformation, Accountants' Performance, Challenges, Opportunities
Exploring Factors Affecting Property Companies' Value on the Indonesian Stock Exchange Bella, Shinta; Apriyanti, Nike; Sriwijayanti, Hari
Equator Journal of Management and Entrepreneurship (EJME) Vol 12, No 1 (2024): Equator Journal of Management and Entrepreneurship
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/ejme.v12i1.76296

Abstract

This research explores the influence of investment decisions, dividend policies, interest rates, and profitability on the value of property and real estate companies listed on the Indonesia Stock Exchange. The study employs quantitative research methods, utilizing partial and simultaneous statistical tests to analyze the impact of these variables. The results indicate that investment decisions and profitability significantly and positively affect company value. However, dividend policies and interest rates do not exhibit a significant impact individually. Intriguingly, when considered collectively, these variables demonstrate a significant positive influence on company value. The adjusted R square of 84.5% suggests that a substantial portion of the variability in Price Book Value can be explained by these factors. Recommendations include encouraging companies to make well-informed investment decisions to enhance profitability and overall performance. Furthermore, future research should consider expanding sample sizes and incorporating additional variables for a more comprehensive analysis.
Sosialisasi Penyusunan Laporan Keuangan Pada Depot Air Minum Isi Ulang Mhafa Bella, Shinta; Apriyanti, Nike; Sriwijayanti, Hari
Konsienti : Community Services Journal Vol. 1 No. 01 (2023): July
Publisher : PT. TAKAZA INNOVATIX LABS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/konsienti.v1i01.10

Abstract

This community service is proposed to caary out activities that are socialization and education in one of the micro, small and medium enterprises in the Mafha Refill Drinking Water Depot business on Jl. Tanah Sirah Kec. Lubuk Begalung Padang, West Sumatera. This activity is proposed to socialize the importance of increasing knowledge and understanding of preparing financial reports for micro, small and medium enterprises, which is relate to assistance in preparing financial reports in the form of compiling a trial balance at the beginning of the period, compiling a profit and loss report, compiling a balance sheet at the end of the period. The activity implematation method consists of five stages. The first stage of preparation includes pre-survey. The second stage is the screening stage. The third stage is the activity implementation stage. Provide material on the preparation of financial reports and assistance in the preparation of financial reports. Evaluation is carried out by camparingthe conditions of the patners before and after the implementation of the program using interview and observation methods. After that, a report is prepared for further publication.
Co-Authors Agusti, Anatia Apriyanti, Nike Bella, Shinta Edriani, Devi gustina, leni Harini, Gustia