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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Aplikasi Akuntansi Akbis: Media Riset Akuntansi dan Bisnis Jurnal Ilmiah Akuntansi Kesatuan Regress: Journal of Economics & Management Innovative: Journal Of Social Science Research Al-Zayn: Jurnal Ilmu Sosial & Hukum
RAHMAZANIATI, LINDA
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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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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 Transparansi Dan Akuntabilitas Pengelolaan Pajak Terhadap Tingkat Kepercayaan Masyarakat: (Studi Kasus Kantor Pelayanan Pajak Tapaktuan) Zanni, Popi Rahma; Mahdani , Rimal; Soufyan, Dara Angreka; Rahmazaniati, Linda; 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.v4i1.4181

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh transparansi dan akuntabilitas pengelolaan pajak terhadap tingkat kepercayaan masyarakat pada Kantor Pelayanan Pajak Pratama Tapaktuan. Penelitian ini menggunakan metode kuantitatif. Sampel dalam penelitian ini berjumlah 100 responden. Data dikumpulkan melalui penyebaran kuesioner kepada wajib pajak yang terdaftar di KPP Pratama Tapaktuan. Teknik analisis data yang digunakan yaitu analisis regresi linear berganda dengan bantuan SPSS versi 26. Hasil penelitian menunjukkan bahwa transparansi berpengaruh terhadap kepercayaan masyarakat, akuntabilitas berpengaruh terhadap kepercayaan masyarakat, serta secara simultan transparansi dan akuntabilitas berpengaruh terhadap kepercayaan masyarakat. Hal ini mengidentifikasi bahwa semakin tinggi tingkat transparansi dan akuntabilitas pengelolaan pajak, maka semakin tinggi pula tingkat kepercayaan masyarakat terhadap KPP Pratama Tapaktuan.
Pengaruh Persepsi Pemilik dan Pengetahuan Akuntansi terhadap Penggunaan Informasi Akuntansi Pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Kecamatan Johan Pahlawan, Kabupaten Aceh Barat Ramlah, Ramlah; Rahmazaniati, Linda; Risnafitri, Hafizhah; Mahdani, Rimal
Regress: Journal of Economics & Management Vol. 4 No. 2 (2024)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57251/reg.v4i2.1424

Abstract

Small and Medium Enterprises play a strategic role in national economic development through employment generation and income distribution; however, many enterprises still fail to utilize accounting information effectively due to limited accounting records and inadequate managerial awareness. This study examines the influence of owners’ perceptions and accounting knowledge on the use of accounting information among Small and Medium Enterprises in Johan Pahlawan Subdistrict, West Aceh Regency. Employing a quantitative research design, primary data were collected through structured questionnaires distributed to 88 Small and Medium Enterprise owners selected using a survey sampling technique. The data were analyzed using multiple linear regression to assess both partial and simultaneous effects of the independent variables. The findings reveal a statistically significant simultaneous influence of owners’ awareness and accounting knowledge on the use of accounting information, as indicated by a significance value of 0.000. These results demonstrate that limited accounting knowledge and negative perceptions toward accounting practices remain key barriers to effective financial information utilization among Small and Medium Enterprises. The study concludes that improving accounting literacy and reshaping owners’ perceptions are essential to enhancing financial decision-making and business sustainability, thereby supporting broader economic development objectives in the region.
Pengaruh Penerapan Sistem Informasi Akuntansi dan Motivasi Kerja terhadap Kinerja Pegawai Unit Pelaksana Teknis Daerah Pusat Kesehatan Masyarakat Kabupaten Aceh Barat Tinambunan, Rumena; Rahmadani, Ika; Rahmazaniati, Linda; Risnafitri, Hafidzhah; Mahdani, Rimal
Regress: Journal of Economics & Management Vol. 4 No. 2 (2024)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57251/reg.v4i2.1961

Abstract

This study investigates the effect of accounting information system implementation and work motivation on employee performance at the Unit Pelaksana Teknis Daerah Pusat Kesehatan Masyarakat of Aceh Barat Regency. The research is motivated by the need to improve employee performance in public health institutions amid increasing demands for accountability, efficiency, and service quality. Using a quantitative research design, this study involved 39 employees as the total population and research sample. Data were collected through structured questionnaires and analyzed using multiple linear regression techniques. Instrument validity was assessed using Pearson correlation, while reliability was examined through Cronbach’s alpha. Hypothesis testing was conducted using the coefficient of determination, t-tests, and F-tests. The findings reveal that both the accounting information system and work motivation have a significant effect on employee performance, either partially or simultaneously. These results indicate that effective utilization of accounting information systems, combined with strong employee motivation, contributes substantially to improving performance in public health service organizations. The study concludes that strengthening information systems and fostering work motivation are essential strategies for enhancing employee performance and organizational effectiveness in the public sector.
Co-Authors Abrar Amri Almeida, Jihan Sri Ayu Apriani Apriani DEWI SARTIKA Fatmayanti, Fatmayanti Harahap, Septiana Dian Hatami Husen, Tamitha Intassar Mahdani , Rimal mahdani, said MARLINA, LILIS Maulida, Maulida Maulina, Rina Putri, Cut Widy Aulia Rahmadani, Ika Ramlah Ramlah Rimal Mahdani Risnafitri, Hafidzhah Risnafitri, Hafizhah Soufyan, Dara Anggreka SOUFYAN, DARA ANGREKA Tinambunan, Rumena Umiah, Riza VONNA, SARI MAULIDA Wafdulloh, M. Yusril Widya Sari Winda Putri Diah Restya, Winda Putri Yanda, Novi Zanni, Popi Rahma Zuhendri, Fitri