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All Journal Jurnal Administrasi Akuntansi : Program Pascasarjana Unsyiah Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Akbis: Media Riset Akuntansi dan Bisnis Jurnal Akuntansi dan Keuangan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Postgraduate Management Journal JURSIMA West Science Accounting and Finance Jurnal Sistem Informasi dan Manajemen Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of Innovative and Creativity Jurnal Sistem Informasi, Akuntansi dan Manajemen
Rina Malahayati
Universitas Gunung Leuser Aceh
Religion Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Analisis Rasio Likuiditas Pada Perusahaan Sub sektor Perikanan Yang Terdaptar Di Bursa Efek Indonesia Pada Tahun 2016-2019 Dicky Zulkarnaen; Rina Malahayati; Desi Aramana
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 2 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to test the current ratio increases or decreases in fishery sub-sector companies listed on the Indonesian stock exchange (IDX) from 2016 - 2019 and the quick ratio increases or decreases in fisheries sub-sector companies listed on the Indonesian stock exchange (IDX) from 2016 – 2019. The research population is fishery sub-sector companies listed on the Indonesia Stock Exchange in 2016-2019. Analysis of the data used is quantitative and descriptive. The results of the study are the current ratio of the company PT Dharma Samudra Fishing Industries, Tbk in 2016 - 2017 decreased by 2.7% current debt is greater than current assets, the current ratio of the company PT Dharma Samudra Fishing Industries, Tbk in 2017 - 2019 decreased by 5 ,28% because current debt is greater than current assets, the company's current ratio of PT Dharma Samudra Fishing Industries, Tbk in 2018 - 2019 increased by 13.9% because current assets are greater than current debt.
Kompleksitas Operasi, Reputasi Kap, Ukuran Perusahaan, Leverage Terhadap Audit Report Lag Pada Perusahaan Sub Sektor Makanan Dan Minuman Tahun 2017-2020 Nur Khalipah Sanova; Rina Malahayati; Desi Aramana
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 2 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to test the complexity of operations, reputation of KAP, the size firm, leverage impact on audit report lag. The population in this study was a food and beverage sub-sector company during 2017-2020 which amounted to 30 companies. Data analysis in this study is descriptive statistics, Multiple Linear Regression analysis, R coefficient of determination, and tested T. The results showed that operating complexity and leverage had no effect on audit report lag whereas reputation and size firm had an effect on audit report lag.
PENGARUH BOOK TAX DIFFERENCE, ARUS KAS OPERASI TERHADAP LIKUIDITAS PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022 Nurmala; Malahayati, Rina; Yunita Altin Natanael
Postgraduate Management Journal Vol. 4 No. 1 (2024): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/pmj.v4i1.808

Abstract

This study aims to examine and determine the effect of book tax difference and operating cash flow on the liquidity. In addition, this study also aimsto test whether a variable book tax differences and current operation on the liquidity. The number of population used is 9 companies and the place used in this study are companies pharmacy listed on the Indonesian stock exchange during the 2018-2022 period. Data analysismethod uses multiple linier regression with the help of the 2020 spss program. The results of the study show that either jointly or partially, the independen variable influential the dependen variable.
PENGARUH RETURN ON ASSET, DEBT TO EQUITY RATIO DAN CURRENT RATIO TERHADAP PRICE EARNING RATIO PADA PERUSAHAAN MANUFAKTUR SUB-SEKTOR KONTRUKSI DAN BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022 Muslim; Malahayati, Rina; Andiansyah, Farma
Postgraduate Management Journal Vol. 4 No. 1 (2024): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/pmj.v4i1.820

Abstract

Penlitian memiliki tujuan mengatahui pengaruh Return On Asset (ROA), Debt to Equity Ratio (DER) dan Current Ratio (CR) terhadap Price Earning Ratio (PER) pada perusahaan manufaktur yang terdaftar di bursa efek indonesia. Jumlah sampel yang digunakan sebanyak 40 perusahaan. Lokasi dalam penelitian ini adalah BEI. Jenis data dalam penelitian ini merupakan data kuantitatif. Data diproleh melalui sumber-sumber, yaitu publikasi laporan keuangan emiten di BEI tahun 2018-2022 melalui webset resmi www.idx .com id. Teknik analisiyang dipakai adalah purposive sampling. Hasil penelitian menunjukkan bahwa return on asset (ROA) berpegaruh positif dan siknifikan terhadap price earning ratio (PER), debt to equity ratio(DER) berpengeruh positif dan singnifikan terhadap prince earning ratio (PER), current ratio (CR) berpengarh positif dan singnifikan terhadap prince earning ratio (PER).
PENGARUH ARUS KAS OPERASI, ARUS KAS PENDANAAN,ARUS KAS INVESTASI, PROFITABILITAS, UKURAN PERUSAHAAN DAN RETURN ON ASSET TERHADAP RETURN SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2018-2022. Bungadira, Widya; Malahayati, Rina; Nathanael, Yunita Althin
Postgraduate Management Journal Vol. 4 No. 1 (2024): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/pmj.v4i1.821

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Arus Kas Operasi, Arus Kas Pendanaan, Arus Kas Investasi, Profitabilitas, Ukuran Perusahaan, dan Return On Asset terhadap Return Saham pada perusahaan makanan dan minuman yang terdaftar di bursa efek indonesia. populasi adalah Bursa Efek Indonesia (BEI) pada tahun 2018-2023. Penelitian ini menggunakan data kuantitatif dengan teknik regresi linear berganda. Hasil penelitian ini adalah Arus Kas Operasi tidak memiliki pengaruh yang signifikan terhadap return saham, Arus Kas Pendanaan berpengaruh positif tetapi tidak signifikan terhadap return saham, Arus Kas Investasi berpengaruh positif tetapi tidak signifikan terhadap return saham, Profitabilitas berpengaruh positif yang signifikan terhadap return saham, Ukuran Perusahaan tidak memiliki pengaruh yang signifikan terhadap return saham, Return on asset tidak memiliki pengaruh yang signifikan terhadap return saham.
PENGARUH STATUS SOSIAL EKONOMI ORANGTUA, LITERASI KEUANGAN, DAN KONTROL DIRI TERHADAP MANAJEMEN KEUANGAN PADA MAHASISWA MANAJEMEN FAKULTAS EKONOMI UNIVERSITAS GUNUNG LEUSER ACEH Maufira, Rila; Arfan, Rahmat; Malahayati, Rina
JURSIMA Vol 11 No 1 (2023): Volume 11 Nomor 1 2023
Publisher : INSTITUT TEKNOLOGI DAN BISNIS INDOBARU NASIONAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47024/js.v11i1.564

Abstract

Abstrak Pendidikan sangat berperan penting dalam pembentukan manajemen keuangan baik pendidikan informal di lingkungan keluarga maupun pendidikan formal di lingkungan perguruan tinggi. Di dalam lingkungan keluarga, tingkat manajemen keuangan ditentukan oleh peran orangtua dalam memberikan dukungan berupa pendidikan keuangan dalam keluarga. Pendidikan manajemen keuangan di dalam keluarga dipengaruhi oleh status sosial ekonomi orangtua. Perbedaan status sosial ekonomi orangtua membawa perbedaan yang besar dalam mengasuh anak. Anak-anak dikondisikan oleh kelas sosial ekonomi yang mempengaruhi pengetahuan dan perilaku mereka. Pembelajaran di perguruan tinggi sangat berperan penting dalam proses pembentukan manajemen keuangan mahasiswa. Pembelajaran yang tepat dan terarah akan membantu mahasiswa memiliki kemampuan memahami, menilai, dan bertindak dalam kepentingan keuangan mereka. Tingkat pengetahuan keuangan yang tinggi berkorelasi positif terhadap tingkat penghasilan dan tabungan yang lebih tinggi. Dengan memiliki literasi keuangan, mahasiswa mampu membuat keputusan untuk kehidupannya dan menerima tanggung jawab atas tindakan mereka sendiri (Danes dalam Jorgensen, 2007). ,Literasi keuangan erat kaitannya dengan manajemen keuangan dimana semakin tinggi tingkat literasi keuangan seseorang maka semakin baik pula manajemen keuangannya. Manajemen keuangan pr,ibadi merupakan salah satu aplikasi dari konsep manajemen keuangan pada level individu. Manajemen keuangan yang meliputi aktivitas perencanaan, pengelolaan dan pengendalian keuangan, sangatlah penting untuk mencapai kesejahteraan keuangan. Aktivitas perencanaan meliputi kegiatan untuk merencanakan alokasi pendapatan yang diperoleh akan digunakan untuk apa saja. Status sosial ekonomi orangtua merupakan faktor salah satu eksternal yang mempengaruhi manajemen keuangan mahasiswa. Status sosial ekonomi orangtua meliputi tingkat pendidikan orangtua, pekerjaan orangtua, dan pendapatan orangtua. Manajemen keuangan yang dilakukan mahasiswa berupa pengelolaan dalam mengontrol pengeluaran keuangan pribadi yang dilakukan secara terus menerus. Ketika mahasiswa sulit mengontrol pengeluaran yang dilakukan secara terus menerus dan tak terbatas jumlahnya, maka menunjukkan bahwa siswa tersebut memiliki manajemen keuangan yang buruk. Oleh karena itu, penelitian ini penting dilakukan untuk mengetahui pengaruh status sosial ekonomi orangtua, pengaruh literasi keuangan, dan pengaruh kontrol diri terhadap manajemen keuangan mahasiswa manajemen fakultas ekonomi Universitas Gunung Leuser Aceh. Kata Kunci : Manajemen keuangan, Status sosial ekonomi.
ANALISIS PENGELOLAAN DANA DESA PADA DESA PERAPAT HULU KECAMATAN BABUSSALAM KABUPATEN ACEH TENGGARA Malahayati, Rina; Nurmala, Nurmala
JURSIMA Vol 11 No 3 (2023): Volume 11 Nomor 3 2023
Publisher : INSTITUT TEKNOLOGI DAN BISNIS INDOBARU NASIONAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47024/js.v11i3.718

Abstract

This study aims to determinane the accountabiliy of village fund management in The process of administration, reporting and village accountability in Perapat Hulu Village, Babussalam District, Southeast Aceh Regency in 2022-2023.This Study Uses primary data obtained through interviews with village officials and village Communities and secondary data in the form of documents of the Perapat Hulu Village.This research method uses qualitative descriptive analisys. The results of This study indicate that the 2022 Perapat Hulu Village administration stage is In accordance with the Southeast Aceh Perbub.In the reporting process, Perapat Hulu Village has Made a report in accordance with the Southeast Aceh Perbub where Perapat Hulu Village report the reports on the use of village fund every three times a year. In The accountability process, Perapat Hulu Village has carried out accountability in Accordance with the Southeast Aceh Perbub, where the Perapat Hulu Village Provides information in a transparan manner.
PERBANDINGAN RASIO KEUANGAN PADA PERUSAHAAN SUB SEKTOR LOGAM DAN SEJENISNYA 2018-2022 Marbawi, Darlis; Malahayati, Rina; Natanael, Yunita Althin
JURSIMA Vol 12 No 1 (2024): Volume 12 Nomor 1 2024
Publisher : INSTITUT TEKNOLOGI DAN BISNIS INDOBARU NASIONAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47024/js.v12i2.852

Abstract

This research aims to look at the comparison of financial ratios in metal and similar sub-sector companies for 2018-2022 using analysis of liquidity ratios, solvency ratios, profitability ratios and efficiency ratios. This research is quantitative descriptive in nature and the research population in the research is 18 companies in the metals and similar sub-sector companies which were studied for 5 years from 2018-2022. The data collection technique used is census. The results of this research are firstly that the liquidity ratios of all companies experienced an increase from year to year, while none experienced a decrease from year to year. Second, the solvency ratio for companies in the metal and similar sub-sectors is only JKSW which has increased from year to year. The profitability ratio that experienced a decline from year to year was INAI while the others experienced ups and downs and there were no efficiency ratios that experienced increases and decreases from year to year. Keywords: finalcial ratios, liquidity, solvency, profitability, efficiency
PENGARUH UKURAN PERUSAHAAN PERTUMBUHAN PERUSAHAAN DAN INFORMASI LABA TERHADAP KOEFISIEN RESPON LABA PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BEI TAHUN 2018- 2022 Wahyuni, Rahmi; Andiansyah, Farma; Malahayati, Rina
JURSIMA Vol 10 No 2 (2022): Jursima Vol. 10 No. 2, Agustus Tahun 2022
Publisher : INSTITUT TEKNOLOGI DAN BISNIS INDOBARU NASIONAL

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Abstract

The aim of this research is to determine whether there is an influence of company size, company growth, and information on the profit response coefficient in food and beverage companies listed on the Indonesian Stock Exchange in 2018-2022. In this research, food and beverage companies are listed on the Indonesian Stock Exchange in 2018-2022. The reason for choosing food and beverage companies as part of this research is because there has not been much research conducted on food and beverage companies and there has been a decline in profits that have occurred since 2018. 2018-2022, and the companies used in this research only consist of twenty-six companies. The results of this research show that company size, company growth, and information simultaneously influence the profit response coefficient in food and beverage companies listed on the Indonesian Stock Exchange in 2018-2022. Partial company size has a significant effect on the profit response coefficient in food and beverage companies listed on the Indonesian Stock Exchange in 2018-2022. Partial company growth does not have a significant effect on the profit response coefficient in food and beverage companies listed on the stock exchange Indonesia Pata in 2018-2022. Partial profit information has a significant effect on the profit response coefficient in food and beverage companies listed on the Indonesia Pata Stock Exchange in 2018-2022.
Pengelolaan dan penggunaan dana desa pada Kecamatan Babussalam Kabupaten Aceh Tenggara Provinsi Aceh tahun 2019-2021 Malahayati, Rina; Isnaini, Isnaini
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i5.2350

Abstract

The purpose of this research is to find out whether the use of village funds reduces village poverty rates, encourages village economic growth, reduces village unemployment rates, reduces village school dropout rates, and whether village fund management is guided by the principles of transparency, accountability, and participation. This research was conducted using a survey-based quantitative approach. measurement using a Likert scale. The population of this study came from 27 villages located in Babussalam District, Southeast Aceh, and Aceh. Using SPSS software, validity tests, reliability tests, multiple linear regression tests, coefficient of determination tests, t tests, and F-tests were carried out in analyzing the data. The study's findings are as follows: transparency, accountability, and participatory simultaneous and partial effects on the management of village funds, as well as the use of village funds for the poor, which are always budgeted for in 2019-2021; economic growth is evenly distributed; village unemployment can be handled by each village's efforts to provide assistance for the development and development of productive economic enterprises; and to reduce the dropout rate in villages by sending village children to continue their education at Gunung Leuser University from 2018-2021 in each village.
Co-Authors Andiansyah, Farma Barus, Irwan Irawadi Bungadira, Widya Deni Trianda Pitri Desi Aramana Dicky Zulkarnaen Dicky Zulkarnaen Dicky Zulkarnaen, Dicky Fitri, Ardiah Hasan, Muridha Isnaini Isnaini Julianti Julianti Kasmaini KIMSEN, KIMSEN Lusi Tutur Mulia Lusiana Lusiana Marbawi, Darlis Maufira, Rila Mila Hayati Muhammad Tahir Muslim Natanael, Yunita Althin Nathanael, Yunita Althin Nur Khalipah Sanova Nurmala Nurmala Nurmala Purnomo, Djauhar Edi Rahmat Arfan Rahmat Arfan Rahmi Wahyuni, Rahmi Rila Maufira Rila Maufira Roezaini Soefi Sekedang, Safei Sikedang, Safii Sudarmanto, Eko Tri Pertiwi Yunita Altin Natanael