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All Journal Community Engagement and Emergence Journal (CEEJ) Pelita Masyarakat Journal Economic and Strategy (JES) Jurnal Bisnis Mahasiswa Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Balance : Jurnal Akuntansi dan Manajemen Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi Nommensen
Rahman, Fauziah
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Physics Public Health Social Sciences Other

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Pengaruh Pengetahuan Pengelola Keuangan Terhadap Efektivitas Sistem Informasi Akuntansi Indriani, Nenden; Rahman, Fauziah; Shalihin, Yusuf; Ananda, Lusiana Dwi

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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v4i1.269

Abstract

Informasi yang berkualitas didapatkan ketika adanya dukungan penuh dari berbagai pihak dalam pengimplementasian sistem informasi akuntansi, salah satu elemen yang turut memengaruhi implementasi dari sistem informasi akuntansi yaitu pengetahuan dari pengelola keuangan. Penelitian ini bertujuan untuk mengetahui sejauh mana peran dari pengelola keuangan khususnya di bidang sistem informasi akuntansi yang akan berdampak pada implementasi dari sistem itu sendiri. Populasi yang digunakan dalam penelitian ini adalah universitas yang berlokasi di kota Cimahi. Sampel yang digunakan berjumlah sebanyak 33 responden. Responden yang digunakan dalam penelitian ini adalah pegawai bagian keuangan. Penelitian ini menggunakan wawancara sebagai metode pengumpulan datanya, serta juga dilengkapi dengan dokumentansi dan kuesioner. Analisis data dalam penelitian ini menggunakan analisis regresi linear sederhana. Pengujian hipotesis parsial (uji-t) dengan tingkat signifikan 5% menunjukan pengetahuan pengelola keuangan secara parsial berpengaruh signifikan terhadap efektivitas sistem informasi akuntansi. Hasil penelitian ini menunjukkan bahwa pengetahuan pengelola keuangan berpengaruh positif terhadap efektivitas sistem informasi akuntansi.
PENGARUH DEBT TO EQUITY RATIO DAN CURRENT RATIO TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR PERKEBUNAN Dewi, Sucitra; Rahman, Fauziah
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 3 (2024): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v4i3.98

Abstract

The purpose of this study was to determine the effect of debt to equity ratio and current ratio on financial distress partially and simultaneously. The population in this study were manufacturing companies in the Plantation sub-sector in 2020-2022 as many as 24 companies with sampling techniques based on criteria using purposive sampling. The sample obtained based on the criteria was 72 food and beverage sub-sector companies. This type of research is quantitative with a causal associative approach. The data analysis technique used is quantitative with descriptive statistics using IBM SPSS and financial reports through the company's official website. The results stated that the debt to equity ratio had no effect on financial distress, while the current ratio partially had a negative and significant effect on financial distress. And the debt to equity ratio and current ratio simultaneously have a positive and significant effect on financial distress
Pengaruh Leverage, Kepemilikan Keluarga, kepemilikan asing terhadap Manajemen Laba pada Sektor Makanan dan Minuman yang Terdaftar di BEI tahun 2016-2019 Sugesti, Leli; Anindya, Desy Astrid; Rahman, Fauziah
Jurnal Akuntansi Nommensen Vol. 2 No. 2 (2023): JURNAL AKUNTANSI NOMMENSEN
Publisher : Jurnal Akuntansi Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of Leverage, Foreign Ownership and Family Ownership together and partially on Earnings Management. The population in this study were all Food and Beverage Companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2019. Which amounted to 26 companies. The statistical processing method uses Multiple Linear Analysis. The results showed that Leverage, Foreign Ownership and Family Ownership together had an effect on Earnings Management. Simultaneous test results Leverage has a negative effect on earnings management, Foreign Ownership has no effect on earnings management and Family Ownership has a negative effect on Earnings Management in the Food and Beverage Subsector listed on the IDX for the 2016-2019 period.
Pengenalan SDGs Bagi Siswa Sekolah Agama Berasrma Penuh Maahad Ahmadi Negeri Sembilan Malaysia untuk Membangun Pemuda Kritis dan Agen Perubahan Simamora, Beltahmamero; Rahman, Fauziah; Ritonga, Syafruddin
Pelita Masyarakat Vol. 6 No. 2 (2025): Pelita Masyarakat, Maret
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/pelitamasyarakat.v6i2.14199

Abstract

This research aims to increase students' understanding and awareness of the importance of the Sustainable Development Goals (SDGs) through socialization activities carried out at the Maahad Ahmadi Negeri Sembilan Boarding Boarding School (SABP MANS), Youth in Malaysia have great potential as agents of change in sustainable development, but the low SDGs literacy among students, especially in faith-based schools, is still a challenge. This activity uses the method of lectures and participatory discussions to instill critical values and social responsibility. A total of 30 students participated in the training and were evaluated through questionnaires to measure their understanding and commitment to real action. The results of the analysis showed that participants had high enthusiasm and showed increased understanding and desire to engage in various sustainability activities. The majority of students show interest in SDGs education, environmental issues, and social engagement. This research recommends the integration of SDGs education into the school curriculum and the continuous expansion of similar activities to shape the younger generation as critical thinkers and change-makers in the future.
Pengaruh Sistem Akuntansi Manajemen dan Desentralisasi terhadap Kinerja Manajerial di Rumah Sakit Umum di Kota Medan Pelawi, Theo Doanta Palmada; Rahman, Fauziah; Dewi, Sucitra; Nasution, Shabrina Tri Asti
Jurnal Bisnis Mahasiswa Vol 5 No 2 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.581

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh sistem akuntansi manajemen dan desentralisasi terhadap kinerja manajerial di rumah sakit umum di Kota Medan. Sistem akuntansi manajemen berperan dalam menyediakan informasi yang relevan bagi manajer untuk pengambilan keputusan yang lebih efektif, sementara desentralisasi memungkinkan pendelegasian wewenang yang lebih luas sehingga meningkatkan responsivitas organisasi terhadap perubahan lingkungan. Penelitian ini menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah Rumah Sakit Umum di Kota Medan dengan jumlah 5 Rumah Sakit. Teknik Pengumpulan data dilakukan melalui kuesioner dan analisis data dilakukan dengan metode regresi linear berganda dengan SPSS. Hasil penelitian menunjukkan bahwa sistem akuntansi manajemen berpengaruh positif dan signifikan terhadap kinerja manajerial. Desentralisasi tidak berpengaruh signifikan terhadap kinerja manajerial dan secara simultan sistem akuntansi manajemen dan desentralisasi berpengaruh secara signifikan terhadap kinerja manajerial.
Analisis Penerapan Layanan E-Samsat, Samsat Keliling dan Samsat Drive Thru terhadap Penerimaan Pajak Kendaraan Bermotor, Periode 2019-2022 di UPT PPDRD Medan Kaur, Soniya; Sagala, Indah Cahya; Hasibuan, Thezar Fiqih Hidayat; Rahman, Fauziah
Jurnal Bisnis Mahasiswa Vol 5 No 3 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.605

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan layanan E-SAMSAT, Samsat Keliling, dan Samsat Drive Thru terhadap penerimaan pajak kendaraan bermotor di UPT PPDRD Medan selama periode 2019-2022. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan penerimaan pajak dan dokumentasi resmi UPT PPDRD Medan. Analisis data dilakukan dengan metode analisis regresi linear berganda untuk mengukur pengaruh masing-masing layanan terhadap penerimaan pajak. Hasil penelitian menunjukkan bahwa penerapan layanan E-SAMSAT, Samsat Keliling, dan Samsat Drive Thru memberikan kontribusi positif terhadap peningkatan penerimaan pajak kendaraan bermotor. Di antara ketiga layanan tersebut, layanan E-SAMSAT memiliki pengaruh paling signifikan dalam meningkatkan kepatuhan wajib pajak dan penerimaan pajak kendaraan bermotor. Temuan ini memberikan implikasi bagi pemerintah daerah untuk terus mengembangkan inovasi layanan berbasis teknologi dalam meningkatkan efisiensi dan efektivitas pengelolaan pajak kendaraan bermotor.
Pengaruh Intergovernmental Revenue dan Kekayaan Pemerintah Daerah terhadap Kinerja Keuangan Pemerintah Daerah Wilayah Sumatera Utara Tahun 2021–2023 Syafitri, Rahmadiyah; Dewi, Sucitra; Rahman, Fauziah
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 1 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i1.7956

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh intergovernmental revenue  dan kekayaan pemerintah daerah terhadap kinerja keuangan pemerintah daerah wilayah Sumatera Utara tahun 2021-2023. Penelitian ini menggunakan data sekunder, data sekunder ini diperoleh dari datalaporan keuangan pemerintah daerah wilayah sumatera utara melalui www.ppid.kemenkeu.go.id  atau melalui aplikasi PPID yang tersedia. Populasi dalam penelitian iniadalah laporan keuangan pemerintah daerah wilayah Sumatera Utara sebanyak 33 kabupaten/kota periode tahun 2021-2023. Teknik sampel jenuh digunakan untuk mengambil sampel dalam penelitian ini. Sampel penelitian ini adalah kabupaten/kota yang memenuhi kriteria yaitu sebanyak 33 kabupaten/kota Sumatera Utara. Teknik analisis data dalam penelitian ini menggunakan regresi data panel. Hasil dari penelitian ini menunjukkan bahwa intergovernmental revenue berpengaruh positif dan signifikan terhadap kinerja keuangan, kekayaan pemerintah daerah berpengaruh negatif dan signifikan terhadap kinerja keuangan sedangkan hasil penelitian secara simultan menunjukkan bahwa intergovernmental revenue dan kekayaan pemerintah daerah secara simultan berpengaruh dan signifikan terhadap kinerja keuangan pemerintah kabupaten/kota yang ada di Provinsi Sumatera Utara.
PENGARUH CAPITAL ADEQUACY RATIO (CAR), LOAN TO DEPOSIT RATIO (LDR), DAN BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) TERHADAP NON PERFORMING LOAN (NPL) PADA BANK KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA Arse, Nikyta Agnadya; Rahman, Fauziah; Dewi, Sucitra
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 2 (2024): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v4i2.92

Abstract

This study aims to determine the effect of capital adequacy ratio (CAR), loan to deposit ratio (LDR), and operating costs operating income (BOPO) on non performing loan (NPL) in conventional banks listed on the Indonesia Stock Exchange (IDX) in 2019 -2021. The population of this study was 43 conventional banks registered on the IDX. Data was collected using a purposive sampling technique, so that 10 conventional bank samples were obtained for 3 years of observation (2019-2021). The research technique used in this study is quantitative research techniques. The data analysis techniques used are descriptive analysis, multiple linear analysis, classical assumption testing, and hypothesis testing using the SPSS application. The results of this study are that partially CAR and BOPO have a positive and significant effect on NPL, LDR has a negative and significant effect on NPL. Simultaneously, CAR, LDR and BOPO together have a significant effect on NPL in conventional banks listed on the IDX in 2019-2021
Advancing Sustainable Development in PROPER-Registered Public Companies through Green Accounting and Material Flow Cost Accounting Ananda, Rana Fathinah; Rahman, Fauziah; Rahmadhani, Sari Nuzullina; Tambunan, Sari Bulan; Tursina, Tursina
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 14 No. 1 (2025): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/sfmjsa77

Abstract

This study investigates the impact of Green Accounting and Material Flow Cost Accounting on Sustainable Development among publicly traded companies participating in PROPER during the 2019–2023 period. The research population encompasses 661 companies consistently listed throughout those years. Using a purposive sampling method, the study selected companies that published complete financial reports and were listed in PROPER for the entire observation period. Based on these criteria, a final sample of 9 companies was identified, resulting in 45 data observations across five years. Panel Data Regression was employed as the analytical technique. The findings reveal that both Green Accounting and Material Flow Cost Accounting exert a positive and significant partial influence on Sustainable Development. Furthermore, the combined effect of these two accounting approaches contributes meaningfully to the advancement of sustainability practices among companies listed on the Indonesia Stock Exchange during the observed period.
Pengaruh Risk-Taking dan Free Cash Flow Terhadap Kebijakan Dividen Indriani, Dea; Rahman, Fauziah; Putri Sirait, Devi Ayu; Dewi, Sucitra
JOURNAL ECONOMICS AND STRATEGY Vol 6 No 2 (2025): Edisi Juli 2025 - Desember 2025
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Tjut Nyak Dhien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/jes.v6i2.1969

Abstract

This study aims to analyze the impact of risk-taking and free cash flow on dividend policy. The novelty of this study lies in the quantitative analysis of the influence of risk-taking and free cash flow on dividend policy in construction and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023 using multiple linear regression. This study simultaneously combines internal variables and uses the most recent data, differing from previous studies that were more limited to specific sectors or used different methodologies, thus making the results more valid and relevant for strategic decision-making. This study adopts a causal quantitative approach to examine the influence of risk-taking and free cash flow on dividend policy by implementing classical assumption testing, a prerequisite for multiple linear regression analysis, including assumption testing and hypothesis testing, to ensure the stability and validity of the analytical model. Dividend policy in commercial banks listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023 was influenced by risk-taking and free cash flow simultaneously. This study is limited to companies in the construction and real estate sectors listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. Therefore, the research results cannot be generalized to other industrial sectors or to companies not listed on the IDX. Furthermore, only two independent variables were analyzed: risk-taking and free cash flow. Therefore, other variables that could also influence capital structure are not described in this model. This finding has implications, particularly for company management. High risk-taking can make companies more cautious in distributing dividends because increased business risks require profit retention as a capital buffer. High free cash flow provides companies with the financial capacity to pay dividends regularly and stably without disrupting working capital and investment needs. Therefore, the combination of these two factors reflects a balance between a company's cash flow capacity and risk management strategy in determining dividend policy.
Co-Authors Ananda, Lusiana Dwi Ananda, Rana Fathinah Ananda, Rana Fatinah Anindya, Desy Astrid Arse, Nikyta Agnadya Dewi, Sucitra Hasibuan, Thezar Fiqih Hidayat Indriani, Dea Indriani, Nenden Kaur, Soniya Nasution, Shabrina Tri Asti Pelawi, Theo Doanta Palmada Putri Sirait, Devi Ayu Rahmadhani, Sari Nuzullina Sagala, Indah Cahya Shalihin, Yusuf Simamora, Beltahmamero Situmorang, Astuti Situmorang, Tiolensa Kristina Sugesti, Leli Syafitri, Rahmadiyah Syafruddin Ritonga, Syafruddin Tambunan, Sari Bulan Tursina Tursina