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The Effect of Liquidity, Growth Opportunity, and Financial Distress on Hedging Decisions Pratomo, Ilfat; Hasanah, Nuramalia; Armeliza, Diah
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 1 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0401.01

Abstract

This study aims to determine the effect of liquidity, growth opportunity, and financial distress on hedging decisions in manufacturing companies listed on the Indonesia Stock Exchange. The sample selection technique used was a purposive sampling technique which consisted of 320 observations during 2016 – 2020. The data used is secondary data derived from company financial reports obtained from the Indonesia Stock Exchange (IDX) website and several other sources. The data analysis technique used in this study is logistic regression analysis using the Statistical Product and Service Solution (SPSS) version 26 application. The results of this study indicate that liquidity has an influence on hedging decisions, growth opportunity has no effect on hedging decisions, and financial distress has an influence on hedging decisions.
Pengaruh E-Commerce, Budaya Organisasi, dan Pengetahuan Akuntansi terhadap Kinerja Usaha Mikro, Kecil, dan Menengah Natsiruddin, Ahmad; Hasanah, Nuramalia; Armeliza, Diah
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 2 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0402.09

Abstract

This study aims to determine the effect of the independent variable, namely E-Commerce,Organizational Culture, and Accounting Knowledge on the dependent variable, namely thePerformance of Micro, Small, and Medium Enterprises. The population of this study is MSMEs located in the Pulogadung Small Industry Center (PIK) area, East Jakarta. MSME performance is measured by e-commerce, organizational culture, and accounting knowledge. The samples obtained were 80 respondents with simple random sampling method. The results of this study indicate that e- commerce does not have a significant effect on the performance of MSMEs and organizational culture and accounting knowledge have a significant influence on the performance of MSMEs.
The Effect of Capital Structure, Growth, and Firm Size on Firm Value: Case Study on Infrastructure Industry Companies Stated on the IDX 2019 - 2023 Ardelia, Sarah Selli; Gurendrawati, Etty; Armeliza, Diah
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 1 (2024): Jurnal Akuntansi, Perpajakan, dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0501.15

Abstract

This research aims to determine the impact of capital structure, growth, and firm size affect the infrastructure industry companies stated on the Indonesia Stock Exchange (IDX) from 2019 and 2023 in terms of their firm value. The sample size was determined using purposive sampling. The research employed secondary data, which was sourced from the 2019 until 2023 financial statements of infrastructure companies. The multiple linear regression analysis method was applied in this investigation. Version 26 of SPSS was used to an analyze the data. The findings of this research indicated that a firm's value is influenced by its capital structure, growth, and size.
Analisis Kemandirian Keuangan Daerah dalam Konstribusinya bagi Kesejahteraan Masyarakat Kabupaten Bandung Tahun 2019-2021 Azzahra, Allifia; Armeliza, Diah; Musyaffi, Ayatulloh Michael
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0502.06

Abstract

This study aims to analyze regional financial independence as measured using financial independence ratios in accordance with the Regulation of the Minister of Home Affairs Number 19 of 2020, analyze the condition of community welfare, especially in the fields of health, independence, employment and education and analyze how financial independence contributes to community welfare. This research takes the Bandung Regency Government as the object of research. In the data collection technique, this study uses secondary data, namely the LKPD of the Bandung Regency Government for 2019-2021 using descriptive quantitative methods. The results of this study indicate that the regional financial independence of the Bandung Regency Government is considered insufficient. This is indicated by the nominal regional financial independence of the Bandung Regency Government of 17.89 for 2019, 19.07% for 2020 and 19.05% for 2021. The welfare of the people of Bandung Regency in terms of health which has appropriate standards by having one or more health facilities in each existing sub-district, in terms of poverty, the percentage of poor people who have increased is lower than the average increase in the percentage of poor people in districts / cities in West Java, In terms of employment, which experienced an increase in the Labor Force Participation Rate (TPAK) in 2021 which was greater than the average increase in TPAK in districts / cities in West Java, in terms of education, the level of Pure Participation Rate (APM) which managed to increase. As for its contribution to community welfare, the Bandung Regency Government allocates expenditures, especially to related agencies. This allocation is channeled in the form of organizing programs and activities aimed at improving welfare. However, if reviewed through the independence of regional finances, the Bandung Regency Government still shows "Less". So this illustrates that the positive changes that exist in the welfare of the people of Bandung Regency still depend on transfer revenues.
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN KEBIJAKAN DIVIDEN TERHADAP KUALITAS LABA Manalu, Sinta Claudia; Armeliza, Diah; Prihatni, Rida
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.258

Abstract

The purpose of this research is to test whether there is an effect of profitability, liquidity, leverage, and dividend policy on earnings quality. The population that is the subject of this study are companies in the primary consumer goods sector that are listed on the Indonesian Stock Exchange (IDX) in the period 2019 to 2022. The number of samples in this study were 42 companies with a total of 168 observations. The sampling technique used purposive sampling method. In this study used quantitative methods with data sources obtained from secondary data. The data analysis used was panel data regression analysis using Eviews version 12. The results of this study show empirical evidence that, although the liquidity variable has a positive effect on earnings quality, the profitability variable has a negative effect. However, leverage and dividend policy variables do not affect earnings quality significantly; conversely, the variable profitability, liquidity, leverage, and dividend policy simultaneously affect the quality of significant earnings.
PENGARUH NET PROFIT MARGIN, LEVERAGE DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS (PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI Carmenita, Tamara; Armeliza, Diah; Utaminingtyas, Tri Hesti
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.273

Abstract

The purpose of this research is to investigate the relationship between financial distress and net profit margin, leverage, and sales growth. The population of this study consists of companies in the real estate and property sectors that will be listed on the Indonesia Stock Exchange in 2020–2022. 150 samples total were used in this study. Purposive sampling was employed during the sample procedure. Data sources are secondary data, and the study method is quantitative. With EViews version 12, panel data regression analysis is used as the data analysis technique. The findings of this study offer empirical proof that financial distress can be affected by the variables of net profit margin and leverage. but a decline in sales has no effect on financial difficulty
PENGARUH RELIGIUSITAS, LINGKUNGAN KERJA, DAN PENGETAHUAN AKUNTANSI SYARIAH TERHADAP MINAT BERKARIR DI SEKTOR PERBANKAN SYARIAH Ramandha, Della Putri; Hasanah, Nuramalia; Armeliza, Diah
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.v5i1.495

Abstract

The purpose of this study was to determine and analyze how religiosity, work environment, and islamic accounting knowledge influence career interest in the islamic banking sector. The data sources used in this study are primary data, questionnaires were distributed to active students of the Accounting Study Program, State University of Jakarta using Google Form. Data analysis in this study used a multiple linear regression analysis model. The results of the study showed that religiosity and work environment have an influence on students' interest in a career in the islamic banking sector. While islamic accounting knowledge does not affect students' interest in a career in the islamic banking sector
Pengaruh Leverage dan Ukuran Perusahaan Terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Intervening pada Perusahaan Industri Dasar dan Kimia Aditya, Ilham; Hasanah, Nuramalia; Mardi; Armeliza, Diah
Jurnal Ilmiah Wahana Akuntansi Vol. 16 No. 2 (2021): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.16.021

Abstract

Firm value can be influenced by various factors, namely leverage, firm size and profitability. In addition, profitability in this study acts as a variable that mediates leverage and firm size on firm value. The purpose of this study was to determine the effect of leverage and firm size on firm value with profitability as an intervening variable. The unit of analysis is the basic and chemical industry companies listed on the IDX 2016-2019. The research method used is non-participant observation method. The research population is 60 companies. The sample is 31 companies with a total of 124 sample data with purposive sampling as a sampling technique. Data analysis using path analysis and using SPSS 25 application. Based on the results of the study, it was obtained that leverage, firm size, profitability had a significant positive effect on firm value. Leverage has a significant negative effect on profitability. Firm size has a significant positive effect on profitability. Profitability is able to mediate the relationship between leverage and firm value, but profitability is not able to mediate the relationship between firm size and firm value.
Hubungan antara Motivasi dengan Komitmen Organisasi di Sekolah Menengah Atas Negeri Wilayah I Kota Administrasi Jakarta Timur Alfianto, Cahyo; Karnati, Neti; Armeliza, Diah
Improvement: Jurnal Ilmiah untuk Peningkatan Mutu Manajemen Pendidikan Vol. 3 No. 1 (2016): Improvement: Jurnal Ilmiah untuk Peningkatan Mutu Manajemen Pendidikan
Publisher : Program Studi Manajemen Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.15 KB) | DOI: 10.21009/improvement.v3i1.1739

Abstract

This study aims to determine whether there is a relationship between motivation with Organizational Commitment at Senior High School Region 1 East Jakarta Administration. The research approach was quantitative research. The research method used was survey data. With the analysis of correlational studies. The population in this study were all teachers Senior High School in Region I East Jakarta Administration. The research sample using simple random sampling technique. Total sample study as many as 91 people. Data collection motivation variable (X) and organizational commitment variable (Y) using a questionnaire. The results of the study there is a relationship between motivation and commitment to the organization, this means that the higher the motivation, the higher organizational commitment of teachers at the Senior High School Region I East Jakarta Administration.
Hubungan antara Kompensasi dengan Kinerja Guru Sekolah Menengah Pertama Negeri di Kecamatan Kebayoran Baru Kota Administrasi Jakarta Selatan Anggraeni, Charity; Karnati, Neti; Armeliza, Diah
Improvement: Jurnal Ilmiah untuk Peningkatan Mutu Manajemen Pendidikan Vol. 3 No. 1 (2016): Improvement: Jurnal Ilmiah untuk Peningkatan Mutu Manajemen Pendidikan
Publisher : Program Studi Manajemen Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.858 KB) | DOI: 10.21009/improvement.v3i1.1741

Abstract

This study aims to determine the relationship between compensation and teacher’s job performance of Middle School in Kecamatan Kebayoran Baru, South Jakarta. The method used is descriptive in the form of a survey. The population in this study is a teacher in the Middle School at Kecamatan Kebayoran Baru, South Jakarta. Samples were taken by using proportional random sampling technique. Based on this technique, the sample size used in this study were 69 from 225 teachers. Data collection for compensation (Variable X) and job performance (Variable Y) using a questionnaire. From the results of hypothesis testing to test the significance of the correlation is obtained that tcount 5.421 > ttable 1.670. Thus it can be said that the hypothesis can be accepted. This means that the null hypothesis (H0) is rejected. The results of this study it can be concluded that there is a positive relationship between compensation with teacher’s job performance of Middle School in Kecamatan Kebayoran Baru, South Jakarta. The results of this study also indicate that compensation’s contribution to job performance is compensated at 30.49 %. From these values can be indicated that compensation had a positive effect on teacher’s improvement of job performance.