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All Journal 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 Kajian Akuntansi El-Wasathy: Journal of Islamic Studies Jurnal Sistem Informasi, Akuntansi dan Manajemen
Handayani, Meutia
Politeknik Aceh
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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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.
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 | 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.
PENGARUH PDRB PERKAPITA DAN PENGELUARAN PEMERINTAH TERHADAP ANGKA HARAPAN HIDUP DI PROVINSI ACEH M Arsaydy Maulana; Talbani Farlian; Meutia Handayani; Rollis Juliansyah
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 3 (2024): Volume 7 No 3 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i3.29217

Abstract

Penelitian ini mengkaji pengaruh Produk Domestik Regional Bruto (PDRB) per kapita, pengeluaran pemerintah di bidang kesehatan dan pendidikan, serta pengeluaran pemerintah di bidang pendidikan terhadap angka harapan hidup di Provinsi Aceh. Hal ini juga mengkaji pentingnya investasi di bidang kesehatan dan pendidikan untuk meningkatkan kualitas sumber daya manusia, dan peran PDRB per kapita dalam mempengaruhi kesejahteraan masyarakat. Selama sebelas tahun (2012–2022), metode analisis deskriptif kuantitatif telah digunakan, dan data time series digunakan. Pengaruh variabel independen terhadap angka harapan hidup diperkirakan menggunakan model Least Square. Temuan-temuan tersebut menunjukkan bahwa angka harapan hidup dipengaruhi secara positif dan signifikan oleh PDRB per kapita, namun secara negatif dan tidak signifikan dipengaruhi oleh pengeluaran pemerintah untuk layanan kesehatan, dan secara positif namun marginal dipengaruhi oleh pengeluaran pemerintah untuk pendidikan. Data tersebut ditunjukkan melalui uji asumsi standar berdistribusi normal dan bebas heteroskedastisitas, autokorelasi, dan multikolinearitas. Goodness of fit model sangat baik ditunjukkan dengan koefisien determinasi (R²) sebesar 96,94%. Untuk memberikan pengaruh yang lebih besar terhadap angka harapan hidup di Provinsi Aceh, pemerintah harus berkonsentrasi pada peningkatan PDRB per kapita dan menilai serta meningkatkan pengelolaan pengeluaran di sektor kesehatan dan pendidikan..
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.
Pengaruh Penerapan Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD) Terhadap Kualitas Laporan Keuangan Pemerintah Kota Banda Aceh Anthony, Anthony; Handayani, Meutia; Eriva, Cut Yunina; Farlian, Talbani
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 11, No 1 (2025): April
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v11i1.12204

Abstract

Abstrak  Penelitian ini memiliki suatu tujuan untuk melihat pengaruh penerapan Sitem Informasi Keuangan Daerah ( SIPKD) terhadap kualitas laporan keuangan daerah. Daerah yang diambil sebgai objuek dalam penelitian ini adalah daerah Kota Banda Aceh. Mengingat sela mini hasil laporan keuangan pemerimtah Kota Banda Aceh adalah cukup baik yaitu dengan hasil opini audit wajar tanpa pengecualian. Penelitian ini dilakukan pada SKPD Pemerintah Kota Banda Aceh, dimana Bendahara Pembantu Pengeluaran dan pembantu pejabat penatausahaan keuangan (Pembantu PPK) sebagai responden. Penelitian ini dilakukan pada seluruh Satuan Kerja Pemerintah Daerah (SKPD) Pemerintah Kota Banda Aceh, dimana Bendahara Pembantu Pengeluaran dan pembantu pejabat penatausahaan keuangan (Pembantu PPK) sebagai responden. Hasil penelitian ini adalah penggunaan SIPKD (X) berpengaruh positif dan signifikan terhadap Kualitas Laporan Keuangan (Y). Pengaruh tersebut merupakan gambaran bahwa penggunaan aplikasi SIPKD di Kota Banda Aceh telah berjalan efektif sehingga dapat memberikan laporan keuangan yang berkualitas. Hal ini berarti, semakin tinggi penerapan SIPKD semakin tinggi pula pengaruh terhadap kualitas laporan keuangan pemerntah kota banda aceh.  
IMPLEMENTATION OF OUTCOME BASED EDUCATION (OBE) CURRICULUM ON THE QUALITY OF ACCOUNTING DIPLOMA GRADUATES AT ACEH POLYTECHNIC Hilmi; Rizki Ramadhan; Meutia Handayani; Ardian; Dewi Maya Sari
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 4 No. 4 (2024): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v4i4.2371

Abstract

The implementation of the Outcome-Based Education (OBE) curriculum in the D3 Accounting Study Program is an effort to prepare graduates with skills relevant to the current job market needs. This study aims to analyze the implementation of the OBE curriculum in the program, focusing on skills that support job readiness, such as critical thinking, effective communication, collaboration, and creativity. The research method used is a qualitative approach with data collection techniques through observation, interviews, and document studies. The research results indicate that the implementation of the OBE curriculum has increased the relevance of learning to the demands of the workforce, but still faces challenges such as limited resources and the need to expand collaboration with external parties. These findings indicate that the OBE curriculum is effective in equipping students with the practical skills needed in Industry 5.0, while also developing their academic and professional potential. The implications of this research are expected to serve as a reference for other educational institutions in implementing the OBE curriculum, particularly in the D3 Accounting Study Program.bstract also written in English containing key issues, objectives, methods and results. Abstract written in a single paragraph is, no more than 200 words. (Times New Roman 11, single space, and italics).
FACTORS AFFECTING THE QUALITY OF REGIONAL FINANCIAL INFORMATION IN THE PIDIE ACEH REGENCY GOVERNMENT Cut Yunina Eriva; Ardian; Meutia Handayani; Mislinawati
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 4 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i4.3871

Abstract

Abstract
Co-Authors A, Ardian Abtahi, Muhammad Abthahi, Muhammad Anthony Anthony Ardian Ardian Ardian Ardian Ardian Arfiani, Mutia Cut Yunina Eriva Cut Yunita Elvira Devi Mulia Sari Dewi Maya Sari Dewi Maya Sari Dewi, Altari Fitria Emilda Kadriani Emilda Kadriyani H, Hilmi Hilmi Hilmi Hilmi Icha Ayuningsih Indah Islami Irene Maulana Harahap Kadriyani, Emilda M Arsaydy Maulana M, Mislinawati Maulivia Riska Mislinawati Muhammad Abthahi Mulya Sari, Devi Mutia Arfiani Mutia Arfiyani Nadifah Tasya R, Rismadi Riski Fandika Rismadi Rizki Ramadhan Rizki Ramadhan Rizki Ramadhan Rizkia Devi Rollis Juliansyah Rollis Juliansyah Rudianto, Totok Siti Lutfiah Novitri Sri Rani Sri Rani Fauziah Sri Rani Fauziah, Sri Rani Talbani Farlian Totok Rudianto Zaharatun Nighisa