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All Journal Jurnal Telaah dan Riset Akuntansi Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) International Journal of Economics, Management and Accounting
Idhar Yahya
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Muhammad Azhar Arief; Erliana Erliana; Idhar Yahya
Jurnal Telaah dan Riset Akuntansi Vol 7, No 2 (2014): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.087 KB)

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ABSTRACT  The purpose of this study was to find out, analyze an obtaine empirical proof about the influence of intellectual capital proxied through the Value Added Human Capital (VAHC), Value Added Employed (VACE), and Value Added Structural Capital (VASC) on the value of the companies listed in the Indonesia Stock Exchange, directly or with financial performance (ROE) as the intervening variable. The population of this study was 35 banking companies listed in the Indonesia Stock Exchange from 2009 to 2012, and 27 banking companies were selected to be the samples for this study based on the purposive sampling criteria. The data used in this study were the secondary data in the form of timeseries data with 3-yeas dimensions pooled from the 27 sample companies that the observation done were 81 observations. The data obtained wew analyzed through descriptive stastic analysis method and inferential stastic methodincluding: classical assumption test, multiple linear regression analysis, and modeling as well as determination coefficient analysis. The hypothesis in this study was proven simultaneously through F-test, partially hypothesis was tested through T-tested and path analysis. The conclution drawn from the result of data analysis showed that there was an influence of intellectual capital proxied through the Value Added Human Capital (VAHC), Value Added Capital Employed (VACE) and Value Added Structural Capital (VASC), on the value of the companies listed in the Indonesia Stock Exchange, directly or with financial performance (ROE) as the intervening variable. Keywords: Intellectual Capital, Financial Performance, Value of Company
PENGARUH DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK), PENDAPATAN ASLI DAERAH (PAD), DANA BAGI HASIL (DBH), BANTUAN KEUANGAN PROVINSI (BKP) TERHADAP IPM DENGAN BELANJA PELAYANAN DASAR (BPD) SEBAGAI MODERATING VARIABEL Atanasius Widarwanto; Erliana Erliana; Idhar Yahya
Jurnal Telaah dan Riset Akuntansi Vol 7, No 2 (2014): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

ABSTACT The objective of the study was to analyze the influence of DAU, DAK, PAD, DBH, and BKP on IPM partially and simultaneously. Besides that, the research analyzed the influence of DAU, DAK, PAD, DBH, and BKP on IPM with BPD as moderating variable. The data were analyzed quantitatively by using generalized linear regression analysis, pooled data panel fixed effect method, and classic assumption test before the best research model was obtained. Independent variables were DAU, DAK, PAD, DBH, and BKP, while BPD was moderating variable and IPM was dependent variable. The samples consisted of 30 District/Town Administrations in the period of 2009-2012. The result of the research showed that, simultaneously, the variables of DAU, DAK, PAD, DBH, and BKP influenced IPM; partially, DAK and BKP did not have any influence on IPM. This was in line with the result of the research conducted by Setyowati and Suparwati (2012) which pointed out that DAU, DAK, and PAD had positive influence on IPM through PABM (Allocation of Capital Expenditures). It was also concluded that BPD played its role as moderating variable in strengthening and weakening the correlation of DAU, DAK, PAD, DBH, and BKP with IPM. Keywords: DAU (Block Grant), DAK (Special Grant), PAD (Regional Generated Revenues), DBH (Profit Sharing Fund), BKP (Provincial Financing Aid), IPM (Human Development Index), BPD (Basic Service Expenditures).
DOES THE QUALITY OF INTERNAL AUDIT IN THE NORTH SUMATRA GOVERNMENT BECOME IMPACTED BY SUPERIOR'S ORDERS? Yulisfan; Erlina; Idhar Yahya; Zulkarnain
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 4 (2022): International Conference on Health Science, Green Economics, Educational Review and T
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v4i.280

Abstract

The objective of this study is to examine the potential impact of superior’s orders on the quality of internal audits conducted inside the North Sumatra Government. The primary objective of this research is to ascertain the dynamics and determinants that exert an influence on the conduct of internal auditors when confronted with directives or coercion from higher-ranking individuals, and to examine the subsequent ramifications on the quality of audits produced. This study examines the factors that influence the behavior of internal auditors when they encounter pressure to fulfil organizational demands, and the potential consequences on the quality of the audit process and outcomes. The present study examines the impact of superior’s orders on professional standards, ethical conduct, and the overall efficacy of the internal audit function. The research methodology employed in this study involves the utilization of a survey method approach, wherein a representative sample of internal auditors within the North Sumatra Government is collected. The present study employs the Partial Least Squares (PLS) methodology to examine the association among variables. This study aims to identify the primary factors that lead to the variation in Internal Audit Quality (IAQ), with a specific focus on the issues encountered by internal auditors who work inside intricate government settings. The aforementioned discoveries not only constitute a valuable contribution to the scholarly conversation surrounding the influence of compliance demands and professional conduct, but they also provide practical knowledge for policymakers and practitioners who aim to enhance the efficiency of internal audit practices within the public sector. This study adds to the expanding corpus of literature about the behavioral dimensions of internal audit and offers empirical findings that might guide efforts to enhance the quality of audits in governmental organizations, specifically within the distinct setting of North Sumatra.
ANALYSIS OF THE EFFECT OF FINANCIAL PERFORMANCE AND SERVICE PERFORMANCE ON FINANCIAL INDEPENDENCE OF CENTRAL GENERAL HOSPITAL WITH FIXED ASSETS TURNOVER AS A MODERATING VARIABLE IN BLU MINISTRY OF HEALTH Deby Ayu Octarinda; Idhar Yahya; Muammar Khaddafi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 6 (2025): MAY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i6.747

Abstract

This study aims to determine and analyze the effect of financial performance and service performance on the financial independence of the central general hospital at the BLU of the Ministry of Health. The population in this study were all vertical BLU General Hospitals of the Ministry of Health of the Republic of Indonesia registered with the Directorate General of PPK BLU of the Ministry of Finance as many as 13 hospitals during the 2016-2019 period. Sampling of this research was carried out using the purpose sampling method, namely the technique of determining the sample with special considerations so that it was worthy of being a sample. The analytical method used is descriptive statistical test, classical assumption test, multiple linear regression analysis with statistical data processing software tools, namely Eviews. The results of this study indicate that inventory turnover, BOR and TOI have a positive effect on hospital financial independence. Meanwhile, cash ratio, current ratio, receivable collection period, AVLOS and BTO have no effect on hospital financial independence.
BRUSH FIBER COMPLAINTS ON THE USE OF SITTING AND STANDING WORK Anizar; Muhammad Zainul Bahri Torong; Idhar Yahya
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2018): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1168.414 KB) | DOI: 10.32734/abdimastalenta.v3i2.2636

Abstract

Fiber brush production is entirely conducted manually by workers with the help of a very simple tool. Workers complain of experiencing pain in some parts of the body when working using sitting and standing postures. This study will evaluate the causes of pain complaints in workers who engage in fiber-binding and fiber-cutting activities. Pain complaints data are obtained from the Standard Nordic Questionnaire (SNQ) and work posture is assessed using the RULA and REBA methods. The assessment result shows that work method with unbalanced limb loadings induces pain complaints on workers. The choice between standing and sitting work posture is based on workload received by workers. Therefore, it is proposed to provide ergonomic work facilities in order to minimize the loading received by workers.
The Influence of Corporate Social Responsibility, Green Accounting, Intellectual Capital, and Firm Size on Financial Performance with Good Corporate Governance as a Moderating Variable : An Empirical Study of Mining Companies Listed on the Indonesia Stock Exchange, 2020–2024 Ahmad Aulia Dalimunthe; Erlina Erlina; Idhar Yahya
International Journal of Economics, Management and Accounting Vol. 3 No. 1 (2026): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v3i1.1093

Abstract

This study aims to determine and analyze the effect of Corporate Social Responsibility, Green Accounting, Intellectual Capital, and Firm Size on Financial Performance with Good Corporate Governance as a moderating variable. This study was conducted on mining companies listed on the Indonesia Stock Exchange (IDX) for a five-year period, namely 2020–2024. The study population consisted of 34 mining companies, with the sampling method using purposive sampling, resulting in 33 companies as research samples. The information used was derived from secondary sources, namely annual reports and sustainability reports. Multiple linear regression and Moderated Regression Analysis (MRA) were used to analyze the data, with the assistance of EViews software. The results showed that Corporate Social Responsibility had a positive and significant effect on Financial Performance. Green Accounting and Intellectual Capital also had a positive and significant effect on Corporate Social Responsibility. Meanwhile, Firm Size had a positive but insignificant effect on Financial Performance. The results of the moderation test indicate that Good Corporate Governance is unable to moderate the influence of CSR, Green Accounting, Intellectual Capital, or Firm Size on Financial Performance. This finding suggests that increasing social responsibility, implementing green accounting, and managing intellectual capital can improve the financial performance of mining companies, but their effectiveness has not been strengthened by corporate governance mechanisms.
Co-Authors Ahmad Aulia Dalimunthe Anizar Atanasius Widarwanto Deby Ayu Octarinda Erliana Erliana ERLINA Erlina Erlina Muammar Khaddafi Muhammad Azhar Arief Muhammad Zainul Bahri Torong Yulisfan Zulkarnain