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All Journal Jurnal Riset Akuntansi dan Bisnis Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Journal of Education, Humaniora and Social Sciences (JEHSS) Community Engagement and Emergence Journal (CEEJ) INFOKUM Pelita Masyarakat jurnal syntax admiration Journal of Economics and Business UBS Journal Economic and Strategy (JES) Jurnal Pengabdian Kepada Masyarakat GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Jurnal Bisnis Mahasiswa International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Balance : Jurnal Akuntansi dan Manajemen Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Indonesian Research Journal on Education JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi Nommensen Multidisciplinary Indonesian Center Journal Jurnal Ilmu Manajemen dan Akuntansi Nusantara (JIMAKUN)
Fauziah Rahman
Universitas Medan Area
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

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Pengaruh Risiko Kredit dan Manajemen Laba terhadap Nilai Perusahaan pada Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia tahun 2019-2023 Situmorang, Tiolensa Kristina; Sagala, Indah Cahya; Dewi, Sucitra; Rahman, Fauziah
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.766

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh risiko kredit dan manajemen laba terhadap nilai perusahaan pada sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2023. Risiko kredit diukur menggunakan rasio Non Performing Loan (NPL), sedangkan manajemen laba diukur dengan menggunakan metode discretionary accruals model. Nilai perusahaan diproksikan dengan rasio PBV. Sampel penelitian dipilih menggunakan metode purposive sampling, dengan jumlah sampel sebanyak 20 perusahaan perbankan selama lima tahun pengamatan, sehingga diperoleh total 100 data observasi. Metode analisis yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa risiko kredit berpengaruh negatif signifikan terhadap nilai perusahaan, yang mengindikasikan bahwa semakin tinggi risiko kredit, maka persepsi investor terhadap kinerja perusahaan cenderung menurun. Sementara itu, manajemen laba tidak menunjukkan pengaruh yang signifikan terhadap nilai perusahaan, yang dapat disebabkan oleh ketidakmampuan investor dalam mendeteksi praktik manajemen laba secara langsung atau karena praktik tersebut tidak berdampak material terhadap nilai pasar perusahaan. Temuan ini memberikan implikasi penting bagi manajemen perbankan dan investor dalam memahami faktor-faktor yang memengaruhi nilai perusahaan.   This study aims to analyze the effect of credit risk and earnings management on firm value in the banking sector listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Credit risk is measured using the Non-Performing Loan (NPL) ratio, while earnings management is measured using the discretionary accruals model method. Firm value is proxied by the PBV ratio. The research sample was selected using the purposive sampling method, with a sample size of 20 banking companies over five years of observation, resulting in a total of 100 observation data. The analysis method used is multiple linear regression. The results of the study indicate that credit risk has a significant negative effect on firm value, indicating that the higher the credit risk, the lower the investor's perception of the company's performance. Meanwhile, earnings management does not show a significant effect on firm value, which may be due to investors' inability to detect earnings management practices directly or because the practice does not have a material impact on the company's market value. These findings provide important implications for banking management and investors in understanding the factors that influence firm value.  
THE INFLUENCE OF FINANCIAL LITERACY AND MENTAL ACCOUNTING ON FINANCIAL MANAGEMENT OF UMKM IN DELI TUA DISTRICT Endang Saputri Br Sembiring; Fauziah Rahman
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 4 (2025): MARCH
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i4.724

Abstract

This study aims to determine the effect of financial literacy and mental accounting on financial managementMSMEs in Deli Tua sub-district. This research uses a quantitative approach, which involves processing primary and secondary data where primary data is obtained from respondents' answers to questions or statements in questionnaires distributed directly while secondary data in this study comes from the website of the Deli Serdang Cooperative and UKM Office. The sample in this study were MSME actors in Deli Serdang, totaling 97 respondents. The method used for data analysis uses SPSS for windows software. The results of this study indicate that the Financial Literacy Variable (X1) has a positive and significant effect on MSME financial management (Y), Financial Inclusion (X2) has a significant and significant effect on MSME financial management (Y). From the F test, Financial Literacy and Financial Inclusion together have a positive and significant effect on MSME financial management. The Adjusted R square value is 0.566, this figure indicates that 87% shows that the effect of financial literacy and financial inclusion on financial management is 87%, the remaining 13% is influenced by other variables or factors not examined in this study.
Pengaruh Financial Distress, Debt Covenant terhadap Konservatisme Akuntansi di Perusahaan Jasa Sub Sektor Komputer dan Layanan yang Terdaftar di BEI pada Tahun 2019 - 2022 Sitanggang, Velya; Rahman, Fauziah; Sari, Warsani Purnama
Indonesian Research Journal on Education Vol. 5 No. 2 (2025): Irje 2025
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v5i2.2267

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh financial distress dan debt covenant terhadap konservatisme akuntansi di perusahaan jasa sub sektor komputer dan layanan yang terdaftar di bei pada tahun 2019 - 2022. Desain penelitian yang digunakan adalah pendekatan asosiatif. Populasi dalam penelitian ini sebanyak 15 Perusahaan jasa subsektor komputer dan layanan yang terdaftar di BEI pada tahun 2019 – 2022 dengan teknik pengambilan sampel berdasarkan kriteria dengan menggunakan purposive sampling, sehingga sampel penelitian berjumlah 14 Perusahaan jasa subsektor komputer dan layanan yang terdaftar di BEI pada tahun 2019 – 2022. Dalam penelitian ini jenis data yang digunakan yaitu data kuantitatif. Sumber data yang digunakan dalam penelitian ini diperoleh dari website Bursa Efek Indonesia (BEI). Metode analisis data menggunakan analisis regresi linear berganda dengan SPSS.25. Berdasarkan hasil uji t yang telah dilakukan, dapat disimpulkan bahwa Financial distress berpengaruh positif dan signifikan terhadap Konservatisme Akuntansi, Debt Covenant. Berdasarkan hasil pengujian uji F disimpulkan bahwa Financial distress dan Debt covenant berpengaruh secara simultan terhadap Konservatisme Akuntansi pada perusahaan jasa sub sektor komputer dan layanan yang terdaftar di bei pada tahun 2019 - 2022.
PENGARUH PENGUNGKAPAN AKUNTANSI LINGKUNGAN DAN CSR TERHADAP KINERJA KEUANGAN PERUSAHAAN SUBSEKTOR FARMASI DI BURSA EFEK INDONESIA TAHUN 2018-2021 Enjelina Situmeang; Hasibuan, Thezar Fiqih Hidayat; Anada, Rana Fathinah; Rahman, Fauziah
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 1 No. 1 (2024): Vol. 1 No. 1 Edisi Januari 2024
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v1i1.21

Abstract

This research aims to determine the effect of environmental accounting and corporate social responsibility disclosures on the financial performance of pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021. Environmental accounting disclosures will encourage the ability to minimize environmental problems faced by the Company, problems of environmental damage, their causes and their impact on human life both now and in the future. This encourages people to realize the importance of environmental conservation. This research uses quantitative methods. The sample in this research was 36 data collection using the company's annual report. Sampling used total sampling and the significance level used was 0.05. Based on research results, Environmental Accounting positively and significantly influences financial performance, Corporate Social Responsibility positively and significantly influences financial performance, Environmental Accounting disclosure and Corporate Social Responsibility simultaneously influence the financial performance of Pharmaceutical Sub-Sector Manufacturing Companies Listed on the Stock Exchange Indonesia in 2018-2021.
Tingkat Kepuasan Pengguna Sistem Aplikasi Financial & Accounting Software Fina Murdiyanto, Dono; Rahman, Fauziah
Journal of Economics and Business UBS Vol. 9 No. 1 (2020): Journal of Economics & Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v9i1.42

Abstract

Pendahuluan : PT Dagsap Endura Eatore sebelumnya menggunakan Microsoft Excel dan aplikasi akuntasi Myob sebagai alat pendukung kegiatan operasional perusahaan beralih menggunakan sistem informasi komputer akuntasi bernama FINA (Financial & Accounting Software). Tujuan :  Penelitian ini bertujuan untuk menganalisis tingkat kepuasan pengguna sistem aplikasi FINA (Financial &Accounting Software) di PT Dagsap Endura Eatore. Motivasi penelitian ini adalah: (1) Mengingat ada beberapa keluhan pengguna mengenai aplikasi ini dan (2) tidak pernah ada aplikasi penelitian dan pengguna terkait dari tahun 2007. Serta mendapatkan feedback dari pengguna aplikasi FINA. Penelitian mencakup dimensi kualitas: Kualitas Kepuasan Hidup Kerja, Konten, Akurasi, Bentuk, Kemudahan Penggunaan, Ketepatan Waktu, Fleksibel, kelengkapan, integrasi sistem dan kecepatan respons. Metode : Dalam pengumpulan data tersebut, penulis menggunakan kuesioner yang ditujukan kepada pengguna FINA PT Dagsap Endura Eatore yang berlokasi di Kantor Pusat dan Kantor Sentul. Pendataan harus dilakukan sensus, di mana seluruh pengguna FINA di PT Dagsap Endura Eatore melakukan investigasi dan dijadikan objek. Penelitian ini menggunakan metodS IKP dengan membandingkan tingkat kinerja dengan tingkat kepentingan dan menggunakan diagram kartesius menggunakan beberapa program SPSS hel untuk menguji Validitas dan Keandalan dan membuat diagram cartesius. Hasil : Hasil penelitian menunjukkan bahwa pengguna aplikasi FINA PT Dagsap Endura Eatore puas dengan kinerja aplikasi tersebut. Faktor-faktor yang menonjol adalah munculnya laporan yang dapat dimodifikasi (99%). Namun ada beberapa faktor yang masuk ke kuadran A yang perlu dievaluasi dan perbaikan koordinasi antara pengguna, perusahaan dan tim pendukung FINA. Kesimpulan : Berdasarkan hasil penelitian yang telah dilakukan di PT Dagsap Endura Eatore menunjukan para pengguna aplikasi FINA merasa puas dengan jasa yang diberikan software akuntansi tersebut.
Pengaruh Penerapan Sistem Informasi Akademik Terhadap Kualitas Layanan Administrasi Kampus Rahman, Fauziah; Arti, Pemi Budi; Yeni, Hari
Jurnal Ilmu Manajemen dan Akuntansi Nusantara Vol. 2 No. 1 (2026): JIMAKUN - Januari
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jimakun.v2i1.1122

Abstract

The development of information technology has encouraged higher education institutions to undertake transformations in the management of academic administrative services. One form of this transformation is the implementation of an Academic Information System (SIAKAD), which aims to simplify administrative processes and improve the quality of services provided to students. This study aims to examine the extent to which the implementation of an Academic Information System influences the quality of campus administrative services. This research employs a quantitative approach, with data collected through questionnaires distributed to students as users of academic services. The collected data were analyzed using statistical analysis techniques to examine the effect of the implementation of the Academic Information System on the quality of administrative services. The results indicate that the implementation of the Academic Information System has a significant influence on the quality of campus administrative services. Improvements in service quality are reflected in the ease of system use, clarity of academic information, and efficiency of service time. The study concludes that a well-managed Academic Information System can serve as a key supporting factor in enhancing the quality of administrative services in higher education institutions.
Pengaruh Motivasi Dan Disiplin Kerja Terhadap Kinerja Karyawan Rahman, Fauziah; Rahmana, Resky; Khatimah B, Husnul; Halim, Agus
Jurnal Ilmu Manajemen dan Akuntansi Nusantara Vol. 2 No. 1 (2026): JIMAKUN - Januari
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jimakun.v2i1.1242

Abstract

The physical work environment plays a strategic role in supporting employee performance, particularly in the manufacturing industry, which requires accuracy, speed, and physical endurance in daily operations. Inadequate physical work conditions, such as insufficient lighting, uncomfortable room temperature, high noise levels, and non-ergonomic workspace layout, can reduce employee concentration and productivity. This study aims to examine the effect of the physical work environment on employee performance in the manufacturing sector. A quantitative approach was employed using a survey method by distributing questionnaires to employees. Data analysis was conducted using statistical techniques to test the influence of the physical work environment on employee performance. The findings reveal that the physical work environment has a significant effect on employee performance. A conducive work environment can improve work effectiveness, minimize errors, and encourage employees to achieve optimal performance. Therefore, manufacturing companies should prioritize the management of physical work environment conditions to enhance sustainable employee performance.    
Co-Authors Agus Halim, Agus Anada, Rana Fathinah Ananda, Lusiana Dwi Ananda, Rana Fatinah Andre Hasudungan Lubis Annisa Putri Arse, Nikyta Agnadya Arti, Pemi Budi Beltahmamero Simamora Desy Astrid Anindya Dewi, Sucitra Endang Saputri Br Sembiring Enjelina Situmeang Hari Yeni Hasbiana Dalimunthe Indah Cahya Sagala Indriani, Dea Indriani, Nenden Kaur, Soniya Kharunnisah Lubis Khatimah B, Husnul Lusiana Dwi Ananda Maria Hendriani Meliana Puspitasari Murdiyanto, Dono Nasihin, Ihsan Nenden Indriani Pelawi, Theo Doanta Palmada Putri Sirait, Devi Ayu Rahmadhani, Sari Nuzullina Rahmana, Resky Rana Fathinah Ananda Sari Bulan Tambunan Shalihin, Yusuf Sitanggang, Velya Situmorang, Astuti Situmorang, Tiolensa Kristina Sucitra Dewi Sugesti, Leli Syafitri, Rahmadiyah Syafruddin Ritonga Thezar Fiqih Hidayat Hasibuan Tursina Tursina Warsani Purnama Sari Yusuf Shalihin