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All Journal BULETIN OSEANOGRAFI MARINA Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Sebatik JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Review Pendidikan dan Pengajaran (JRPP) BALANCE: Economic, Business, Management and Accounting Journal Ekombis: Jurnal Fakultas Ekonomi Akbis: Media Riset Akuntansi dan Bisnis Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Revenue : Jurnal Ilmiah Akuntansi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Tapis Berseri Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Innovative: Journal Of Social Science Research Buletin Pengabdian Kajian Akuntansi El-Wasathy: Journal of Islamic Studies Jurnal Sistem Informasi, Akuntansi dan Manajemen JIMEKA
Handayani, Meutia
Politeknik Aceh
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Firm Size, Market Risk, and Stock Return: Evidence from Indonesian Blue Chip Companies Meutia Handayani; Talbani Farlian; Ardian Ardian
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 2 (2019): September 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (548.573 KB) | DOI: 10.24815/jdab.v6i2.13082

Abstract

This study examines the influence of firm size and market risk on the stock return of Indonesian high reliable companies. The samples are companies listed on the LQ45 between 2015 and 2017. There are 45 companies have been selected or 196 observations. The data was obtained from the financial reports and analysed by using regression for panel data method, namely the common effect model and the Chow test. The results demonstrate that  firm size has an effect on the stocks return, while market risk does not have effect on the stocks return of the blue chip companies. The results of this study are expected to help investors in making proper investment decisions toward bluechip Indonesian companies.
Prediksi Kebangkrutan Menggunakan Metode Altman dan Springate pada Perusahaan Penerbangan yang Terdaftar di Bursa Efek Indonesia Rismadi; Maulivia Riska; Meutia Handayani; Rizki Ramadhan; Cut Yunina Eriva; Talbani Farlian
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i1.7671

Abstract

This study aims to predict bankruptcy in airline companies listed on the Indonesia Stock Exchange, using the Altman and Springate methods during the 2019-2021 period. This research uses quantitative methods in the form of secondary data. The data used is in the form of financial statement data for airline companies listed on the IDX through the website www.idx.com. The population used are airline companies, namely, PT Garuda Indonesia Tbk, PT Air Asia Indonesia Tbk, PT Indonesia Transport & Infrastructure Tbk, and PT Jaya Trishindo Tbk. The results of the Altman and Springate methods can categorize companies as bankrupt or not bankrupt. This study has limited time in collecting research data. Based on calculations using the Altman formula, PT Air Asia did not go bankrupt during the period, PT Indonesia Transport & Infrastructure went bankrupt during the period, while the other two companies had experienced bankruptcy between the 3 periods. Based on the Springate method, the companies PT Garuda Indonesia and PT Indonesia Transport & Infrastructure experienced bankruptcy during the period, PT Air Asia Tbk did not go bankrupt during the period, while PT Jaya Trishindo experienced bankruptcy in the 2020 and 2021 periods. The method is used as a bankruptcy estimate, it cannot be said to be 100% accurate. Bankruptcy can occur with various factors that are not suspected by the company. further researchers can develop research by adding bankruptcy prediction methods and can add observation periods.
ANALISIS PROFESIONALISME KINERJA PEJABAT PENATAUSAHAAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH KOTA BANDA ACEH Cut Yunita Elvira; Meutia Handayani; Ardian Ardian
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 2023: IN PRESS
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i2.22762

Abstract

This study aims to determine the professionalism of the performance of the financial administration apparatus in the Banda Aceh regional work unit by using position analysis and understanding of regional financial management information systems on the performance of the regional financial administration apparatus. The sampling technique in this study is the census method, obtaining 44 respondents. The results show that job analysis and understanding of regional financial management information systems partially have a significant effect on the performance of the financial administration apparatus in the Banda Aceh regional work unit. Furthermore, job analysis and regional financial management information systems understanding have a significant effect on the financial administration apparatus performance in the Banda Aceh regional work unit simultaneously.
Analisis Economic Value Added Dan Financial Value Added Pada Perusahaan Transportasi Udara Yang Terdaftar Di Bursa Efek Indonesia Saat Pandemi Covid-19 Meutia Handayani; Rismadi Rismadi; Emilda Kadriyani; Rizki Ramadhan; Sri Rani Fauziah; Muhammad Abthahi; Talbani Farlian; Hilmi Hilmi; Rollis Juliansyah
Innovative: Journal Of Social Science Research Vol. 3 No. 3 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i3.1903

Abstract

Tujuan dari penelitian ini adalah untuk menganalisa nilai economic value added (EVA) dan financial value added (FVA) pada perusahaan transportasi udara yang terdaftar di Bursa Efek Indonesia saat pandemi covid-19. EVA dan FVA jika bernilai positif maka akan menandakan nilai perusahaan yang cukup baik, namun sebaliknya jika bernilai negatif maka akan menunjukkan kinerja yang tidak baik. Hasil penelitian ini menunjukan nilai EVA dan FVA yang beragam, ada EVA dan FVA yang bernilai positif dan ada juga EVA dan FVA yang bernilai negatif. Jika dilihat dari sebelum covid dan saat covid rata-rata industry EVA dan FVA mengalami penurunan, namun jika di lihat dari setiap perusahaan ada sebagian perusahaan yang tidak pengaruh dengan adanya covid-19.
PERHITUNGAN MARKET VALUE ADDED (MVA) UNTUK MENILAI KINERJA KEUANGAN PADA PERUSAHAAN SUB-INDUSTRI DEPARTMENT STORE YANG TERDAFTAR DI BURSA EFEK INDONESIA Sri Rani Fauziah; Rizki Ramadhan; Mutia Arfiani; Rismadi Rismadi; Meutia Handayani; Totok Rudianto; Emilda Kadriyani; Hilmi Hilmi; Irene Maulana Harahap
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.291

Abstract

This research aims to calculate MarkettValue Added (MVA) to assess the performance of sub-industrial department store companiesslisted on the Indonesia Stock Exchange during the 2018-2021 period. This research uses secondary data from three sub-industrial department store companies listed on the Indonesia Stock Exchange: PT. Matahari Department Store Tbk, PT. Ramayana Lestari Sentosa Tbk (RALS), and PT. Sona Topas Tourism Industry Tbk (SONA). For the analysis method for this research, the Market Value Added (MVA) method was chosen. The average company's financial performance is sufficient to produce market value, according to the results of measurement and analysis of financial data. This shows that the company made a mistake in increasing the value of genuine donors.
Pengaruh Return On Asset dan Debt To Equity Ratio Terhadap Pengungkapan Corporate Social Responsibility Abthahi, Muhammad; Rismadi; Eriva, Cut Yunina; Handayani, Meutia; Dewi, Altari Fitria
El-Wasathy: Journal of Islamic Studies Vol 2 No 1 (2024): El-Wasathy: Journal of Islamic Studies
Publisher : Lembaga Swadaya Masyarakat Asosiasi Masyarakat Madani Indonesia (AMMI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61693/elwasathy.vol21.2024.162-172

Abstract

Tujuan dari penelitian ini adalah untuk melihat bagaimana Return on Asset (ROA) dan Debt to Equity Ratio (DER) berdampak pada pengungkapan tanggung jawab sosial perusahaan (CSR). CSR diukur menggunakan kategori Global Reporting Indeks (GRI) G4, yang dapat dilihat dalam laporan keuangan tahunan perusahaan. Perusahaan industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia dari tahun 2019 hingga 2021 adalah subjek penelitian ini. Hanya 9 perusahaan dari total 91 perusahaan yang terdaftar memenuhi kriteria sampel. Data diperoleh melalui teknik observasi data sekunder. Uji normalitas, heterokedastisitas, multikolonearitas, autokorelasi, t-test, F-test, dan regresi linear berganda adalah beberapa teknik analisis data statistik yang digunakan untuk mengolah data. Perangkat lunak SPPS versi 24 digunakan untuk melakukan analisis data.  Hasil penelitian menunjukkan bahwa variabel ROA dan DER berpengaruh secara signifikan terhadap pengungkapan CSR perusahaan secara bersamaan. ROA secara parsial berpengaruh secara signifikan terhadap CSR, sedangkan DER tidak berpengaruh secara signifikan terhadap CSR.
Penerapan Just in Time untuk Persediaan Bahan Baku Kopi pada Koperasi Kopi Wanita Gayo Handayani, Meutia; R, Rismadi; Fauziah, Sri rani; Kadriyani, Emilda; Ramadhan, Rizki; Rudianto, Totok; Arfiani, Mutia; Yunina Eriva, Cut; Mulya Sari, Devi; Abtahi, Muhammad; farlian, Talbani; H, Hilmi
Jurnal Pengabdian Masyarakat Tapis Berseri (JPMTB) Vol. 2 No. 2 (2023): Jurnal Pengabdian Masyarakat Tapis Berseri (JPMTB) (Edisi Oktober)
Publisher : Pusat Studi Teknologi Informasi Fakultas Ilmu Komputer Universitas Bandar Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jpmtb.v2i2.55

Abstract

Pengabdian kepada masyarakat ini dilaksanakan sebagai bentuk upaya tanggung jawab para akademisi Politeknik Aceh terhadap masyarakat sekitar. Kegiatan ini dilakukan untuk membantu mitra yaitu Kopi Koperasi Kopi Wanita Gayo (kokowagayo) dalam penerapan sistem Just In Time (JIT) pada persediaan bahan baku. Kokowagayo yang merupakan salah satu eksportir kopi hasil daerah Gayo yang mengirimkan produk kopinya kepada pelanggan baik di dalam negeri maupun luar negeri. Kokowagayo masih mengalami kendala pada pengelolaan persediaan bahan baku. Untuk menghindari keborosan-keborosan yang terjadi maka diberikan solusi untuk menggunkan sistem Just In Time dalam mengatur persediaan bahan bakunya. Penerapan sistem Just In Time (JIT) diharapkan nantinya akan membuat mitra dapatpat menghemat biaya pembelian, biaya pemesanan dan biaya penyimpanan bahan baku dan dapat meningkatkan efesiensi biaya persediaan bahan baku kopi.
Peningkatan Kualitas Dan Nilai Jual Produk Makanan Pada Delichia Food Mulia Sari, Devi; Yunina Eriva, Cut; Handayani, Meutia; Abthahi, Muhammad; A, Ardian; M, Mislinawati
Jurnal Pengabdian Masyarakat Tapis Berseri (JPMTB) Vol. 3 No. 1 (2024): Jurnal Pengabdian Masyarakat Tapis Berseri (JPMTB) (Edisi April)
Publisher : Pusat Studi Teknologi Informasi Fakultas Ilmu Komputer Universitas Bandar Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jpmtb.v3i1.75

Abstract

Delichia Food belum mempunyai kemasan yang menarik, sehingga solusi yang ditawarkan adalah melalui desain produk yang mempunyai kemasan yang menarik, fasilitas alat yang lebih memadai, kemudian mempunyai logo yang menjadi cerminan sebuah identitas dari usaha Delichia Food agar lebih dikenal banyak orang, dan juga pembukuan yang rapi rapi agar setiap pemasukan pengeluaran dapat diketahui dengan jelas. Adanya kemasan yang menarik diharapkan usaha Delichia Food lebih dikenal dan diterima di masyarakat luas
Implications of the Influence of Corporate Financial Performance on Sukuk Ijarah in the Development of Indonesian Sharia Finance Handayani, Meutia; Ramadhan, Rizki; Farlian, Talbani
Sebatik Vol. 28 No. 2 (2024): December 2024
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v28i2.2489

Abstract

In this study, the purpose is to analyze the influence of Islamic financial capabilities, particularly focusing on performance metrics such as profitability, current liabilities, and leverage, on sukuk ijarah issuance by corporations during the observation period from 2018 to 2024 in Indonesia. The sample consists of all companies registered with the Financial Services Authority (OJK) that issue sukuk under the sukuk ijarah scheme. The study evaluates the companies' performance in terms of their ability to generate profitability, finance short-term debts arising from sukuk ijarah issuance, and meet long-term obligations when the sukuk mature. This study employs multiple regression analysis using the Eviews 11 software. The results indicate that profitability, liquidity, and leverage, both individually and collectively, significantly affect sukuk ijarah performance. Furthermore, companies issuing sukuk ijarah during the research period demonstrate that sukuk ijarah can enhance profitability. Additionally, these companies exhibit the ability to meet both short-term and long-term debt obligations, ensuring the repayment of underlying assets tied to the issued sukuk ijarah.
THE EFFECT OF WORK EXPERIENCE ON REGIONAL FINANCIAL REPORTING WITH HUMAN RESOURCE (HR) COMPETENCE AS A MODERATING VARIABLE Mulia Sari, Devi; Handayani, Meutia; Eriva, Cut Yunina
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.7248

Abstract

The influence of work experience on financial reporting reflects the contribution of experience and knowledge gained by HR during work period. Meanwhile, HR competency is measured through relevant expertise and skills in managing regional finances. The combination of these factors is expected to make a positive contribution to the quality of financial reporting. The aim of the research is to provide a better understanding of how tenure and HR competency influence financial reporting in the local government environment. By understanding these factors, it is hoped that improvement and development efforts needed in HR management and Regional Financial Management Information Systems can be identified. The targeted output is the provision of policy recommendations to the local government of Banda Aceh City to improve the quality of financial reporting. The total population in this study was 44 OPDs and the number of respondents was 88 respondents. The analysis method was carried out using MRA (Moderated Regression Analysis). The results of this research show that length of service has an influence on financial reports in the Regional Financial Management information system in Banda Aceh City which is moderated by the human resource competency variable. The interaction between the use of information systems and HR competency has an effect significant to the quality of financial reports, and HR competency as a moderating variable.
Co-Authors A, Ardian Abtahi, Muhammad Abthahi, Muhammad Al Azmy, Muhammad Ridho Al Andika, Yudho Anthony Anthony Ardian Ardian Ardian Ardian Ardian Arfiani, Mutia Cut Meurah Nurul ‘Akla Cut Yunina Eriva Cut Yunita Elvira Devi Mulia Sari Dewi Maya Sari Dewi Maya Sari Dewi, Altari Fitria Dila, Nuriana Elvira, Cut Yunita Emilda Kadriani Emilda Kadriyani Erlangga Erlangga Erniati Erniati Fauzi, Sabri H, Hilmi Hilmi Hilmi Hilmi Icha Ayuningsih Imamshadiqin, Imamshadiqin Imanullah, Imanullah Indah Islami Irene Maulana Harahap Irmayunita, Irmayunita Jamil, Fajrul Juliansyah, Rollis Kadriyani, Emilda Laksono, Arief Budi M, Mislinawati Mataniari, Azhari Maulana, M Arsaydy Maulivia Riska Mislinawati Muhammad Abthahi Muhammad Hatta Mulya Sari, Devi Munira, Nanda Mutia Arfiani Mutia Arfiyani Nadifah Tasya Nasution, Riski Dahrian Prasetyo, Repki R, Rismadi Riski Fandika Rismadi Rizki Ramadhan Rizki Ramadhan Rizkia Devi, Rizkia Rollis Juliansyah Rudianto, Totok Ruzanna, Arina Sartika, Ayu Siti Lutfiah Novitri Sri Rani Sri Rani Fauziah Sri Rani Fauziah, Sri Rani SYAHRIAL SYAHRIAL Talbani Farlian Totok Rudianto Zaharatun Nighisa