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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 Barelang Jurnal Akuntansi dan Keuangan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat International Journal of Economics (IJEC) 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 Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial Jurnal Pemberdayaan Masyarakat (JUPEMAS) Jurnal JUEMA Jurnal EKSPLOLHUM
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 Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PENGARUH KOMPETENSI APARATUR PENGELOLAAN DANA DESA, PARTISIPENSI MAYARAKAT ATAS SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA Almajid Bahri; Rila Maufira; Rina Malahayati
EKSPOLHUM Vol. 3 No. 1 (2026): Februari
Publisher : SUAN PUBLISHER

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Abstract

This study aims to analyze the effect of apparatus competence and community participation on the accountability of Village Fund management, with the internal control system as a mediating variable. A quantitative approach was employed using a survey method through questionnaires distributed to village officials and community representatives involved in Village Fund management. Data were analyzed using multiple linear regression and path analysis. The results indicate that apparatus competence and community participation have a positive and significant effect on the internal control system. Furthermore, the internal control system significantly influences the accountability of Village Fund management. Path analysis reveals that the internal control system mediates the relationship between apparatus competence, community participation, and accountability. The coefficient of determination demonstrates that the research model has strong explanatory power. This study concludes that enhancing the capacity of village officials and strengthening community participation should be integrated with an effective internal control system to achieve transparent and accountable Village Fund governance.
PENGARUH TINGKAT PERTUMBUHAN PENJUALAN, PERPUTARAN PIUTANG, DAN EFISIENSI MODAL KERJA TERHADAP RASIO LIKUIDITAS PADA PERUSAHAAN SEKTOR INDUSTRI  BARANG KONSUMSI PADA TAHUN 2020-2024 Maisyarah; Ardi Hirmansah; Rina Malahayati
EKSPOLHUM Vol. 3 No. 1 (2026): Februari
Publisher : SUAN PUBLISHER

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Abstract

Manufacturing companies are a key industrial sector in Indonesia, and national industrial development can be measured by product quality and overall company performance. Investors typically choose the manufacturing industry as their analysis object because it is one of the main sectors on the Indonesia Stock Exchange (IDX), reflecting the state of the capital market. The purpose of this study is to determine and analyze the effect of Sales Growth and Accounts Receivable Turnover on Liquidity Ratios in Consumer Goods Industry Companies in 2020-2024. The type of data used in this study is quantitative data, with secondary data sources, namely company financial reports. The collected data was analyzed using SPSS software, consisting of descriptive statistical tests, classical assumption tests, multiple linear regression, simultaneous and partial hypothesis tests, and coefficients of determination. The results showed that sales growth partially had a positive and significant effect on the Liquidity Ratio. Accounts Receivable Turnover partially had a positive and significant effect on the Liquidity Ratio. Working Capital Efficiency partially had a negative and insignificant effect on the Liquidity Ratio. Sales Growth, Accounts Receivable Turnover, and Working Capital Efficiency simultaneously had a positive and significant effect on the Liquidity Ratio in the Consumer Goods Industry Sector from 2020 to 2024. The Adjusted R2 coefficient of determination was 21.5%, while the remaining 78.5% was accounted for by variations in other variables not explained in this study, such as accounts payable, inventory, etc.
IMPLEMENTASI SISTEM AKUNTANSI BERBASIS AKRUAL DI DESA DAMPAKNYA TERHADAP TRANSPARANSI KEUANGAN Afrizal Batubara; Rina Malahayati; Gundahara, Gundahara
Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 2 (2025): November
Publisher : Jurnal Ekonomi, Manajemen dan Akuntansi

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This study aims to analyze the effect of the Implementation of Accrual-Based Accounting System (SA-Akrual) on Financial Transparency in Kuta Mijele Village, Southeast Aceh. The research background is driven by the demands of good governance and the substantial allocation of Village Funds, which require accountable and transparent management. The research method employed a quantitative approach with data collection through questionnaires distributed to 40 respondents comprising village officials and community leaders. Data were analyzed using simple linear regression with the help of SPSS 25. The results prove that the Implementation of SA-Akrual has a positive and significant effect on Financial Transparency, as indicated by a regression coefficient of 0.648 and a significance of 0.000. The SA-Akrual variable contributes 41.2% to explaining the variation in Financial Transparency, while the remaining 58.8% is influenced by other factors outside the model. Qualitative findings reveal that the mechanism of influence occurs through process standardization, improved information quality, and the creation of a clear audit trail. Key supporting factors include the leadership commitment of the village head and community participation. This study concludes that SA-Akrual acts as a catalyst for transparency but needs to be supported by enhanced human resource capacity and more effective information dissemination strategies. Practical recommendations are directed at the village government for ongoing training and innovation in presenting financial reports that are easily understood by the community
ANALISIS KINERJA KEUANGAN PERUSAHAAN DENGAN MENGGUNAKAN METODE DUPONT PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2022-2024 Pajar Anugrah; Ardi Hirmansah; Rina Malahayati
Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 2 (2025): November
Publisher : Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

This study analyzes the influence of Net Profit Margin (NPM), Total Asset Turnover (TATO), and Equity Multiplier (EM) on Return on Equity (ROE) across 13 companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This timeframe is crucial for capturing the post-pandemic recovery dynamics marked by inflation and rising interest rates. The analytical method employed was panel data regression using the Fixed Effect Model (FEM). The findings indicate that simultaneously, NPM, TATO, and EM have a significant influence on ROE, with the model explaining approximately 78.5% of the ROE variation. Partially, NPM and TATO were both found to have a positive and significant effect on ROE. This confirms that operational efficiency (NPM) in managing costs and asset utilization efficiency (TATO) in generating sales are fundamental factors for boosting equity profitability. However, the Equity Multiplier (EM) showed a positive coefficient but was not statistically significant (p-value 0.084, above the 5% threshold) toward ROE. The insignificance of EM is interpreted as a potential result of increased debt costs due to rising interest rates, which could neutralize the positive effects of leverage. The implications of this study highlight the need for company management to focus on operational strengths and asset efficiency as the key sustainable drivers of ROE
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN DI PT UNILIVER TBK TAHUN 2020-2024 Timoteus Kesogihan; Rina Malahayati; Ardi Hirmansa
Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2026): April
Publisher : Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

This study examines the implementation of environmental accounting at PT Unilever Tbk, with a focus on the management of waste. The objective of the research is to assess how the company recognizes, measures, presents, identifies, and discloses environmental costs and to evaluate the alignment of these practices with the framework proposed by Saputra and Martini. A descriptive qualitative method was employed, utilizing both primary and secondary data. Primary data were obtained through direct observations and interviews with personnel responsible for environmental management, providing detailed insights into operational procedures. Secondary data were collected from sustainability reports, environmental cost reports, and company documentation, offering historical and contextual information regarding PT Unilever’s environmental initiatives. The findings indicate that PT Unilever has effectively managed liquid and air waste, with recognition, measurement, and presentation of environmental costs aligned with Saputra and Martini’s theoretical framework. Costs are recorded in monetary terms and presented in financial statements under general and administrative expenses. However, the study identifies gaps in the identification and disclosure of environmental costs. The company has not fully classified costs into prevention, detection, internal failure, and external failure categories, nor provided separate disclosure in financial statements. This suggests that while operational and accounting practices are well-established, improvements in transparency, standardization, and comprehensive reporting are necessary to enhance stakeholder accountability and support sustainable business practices
How Jii Companies' Cash and Quick Ratios to Profitability: Penelitian Rina Malahayati; Tri Pertiwi; Muridha Hasan; Riska Aramita
Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial Vol. 4 No. 1 (2026): Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial Volume 4 Nomor 1 February - May 2
Publisher : PT PUSTAKA CENDEKIA GROUP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70292/pchukumsosial.v4i1.299

Abstract

This research was designed to investigate the empirical conditions and evaluate the impact exerted by the Cash Ratio (CR) and Quick Ratio (QR) on corporate profitability (represented by Return on Assets/ROA) among constituents of the Jakarta Islamic Index (JII) from 2023 to 2025. Adopting a quantitative framework alongside descriptive and verification methods, this investigation selected 30 prominent sharia-compliant corporations as the analysis sample. Hypothesis testing was executed through quadratic non-linear regression models operated via SPSS version 24. Descriptive analysis identified three unique interaction typologies: a negative trend stemming from unutilized funds, a positive trajectory generated by proportional liquidity, and an aggressive working capital loop driven by minimal cash holdings. Based on partial assessment (t-test), the linear dimension of the Cash Ratio significantly and positively stimulates ROA (t-value = 2.250); Sig. = 0.027 < 0.05). Conversely, its quadratic element (CR2) yields a negative coefficient (-1.914), signaling an inverted U-shaped non-linear tendency, albeit statistically non-significant Sig. = 0.131 > 0.05). Meanwhile, neither the linear nor quadratic expressions of the Quick Ratio demonstrate a meaningful impact on ROA variations. Jointly (F-test), the combined model significantly accounts for corporate ROA shifts (F-value} = 4.02); Sig. = 0.005 < 0.05), offering an R-squared value (R2) of 15.9%, with the dominant 84.1% explained by variables omitted from this model. These findings imply that corporate treasurers within JII should establish a calculated cash threshold to suppress the opportunity cost linked to stagnant cash pools.
Co-Authors Afrizal Batubara Almajid Bahri Andiansyah, Farma Aramana, Desi Ardi Hirmansa Ardi Hirmansah Barus, Irwan Irawadi Bungadira, Widya Deni Trianda Pitri Dicky Zulkarnaen Dicky Zulkarnaen Dicky Zulkarnaen, Dicky Farma Ardiansah Fitri, Ardiah Gundahara, Gundahara Hasan, Muridha Jamaris, Edi Julianti Julianti Kasmaini KIMSEN, KIMSEN Lusi Tutur Mulia Lusi Tutur Mulia Lusiana Lusiana M. Yogi Riyantama Isjoni Maisyarah Marbawi, Darlis Maufira, Rila Mika Sri Wahyuni Mila Hayati Minawati Minawati, Minawati Muslim Nasruddin Nasruddin Natanael, Yunita Althin Nathanael, Yunita Althin Nurmala Nurmala Nurmala Pajar Anugrah Pertiwi, Tri Purnomo, Djauhar Edi Raden Mohamad Herdian Bhakti Rahmat Arfan Rahmat Arfan Rahmi Wahyuni, Rahmi Rila Maufira Rila Maufira Riska Aramita Roezaini Soefi Saddam Hasrul Safei Sekedang Safii Sikedang Sanova, Nur Khalipah Soefi, Roezaini Sudarmanto, Eko Timoteus Kesogihan Tri Pertiwi Yunita Althin Yunita Altin Natanael Zulyadin Berutu