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All Journal INTELEKTIVA El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
JULIE THERESYA PELAMONIA
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP ETEPATAN WAKTU PELAPORAN KEUANGAN PEMERINTAH DAERAH : STUDI EMPIRIS DI PEMERINTAH PROVINSI MALUKU JULIE THERESYA PELAMONIA
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 2 No 06 (2021): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA (EDISI - JANUARI 2021 )
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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Abstract

Laporan keuangan yang transparan dan akuntabel adalah tanggungjawab pemerintah guna mewujudkan laporan keuangan yang handal dan terpercaya. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Kualitas Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi akuntansi keuangan daerah terhadap ketepatwaktuan pelaporan keuangan pemerintah daerah. Penelitian ini menggunakan metode kuantitatif dengan analisis regresi linear berganda. Sampel dalam penelitian ini adalah para pegawai yang bekerja di bagian akuntansi (petugas SIMDA) pada pemerintah propinsi Maluku yang berjumlah 117 responden.Teknik pengambilan sampel menggunakan teknik purposive sampling. Hasil penelitian menunjukan bahwa kualitas sumber daya manusia berpengaruh positif terhadap ketepatanwaktuan pelaporan keuangan namun pemanfaatan teknologi informasi akuntansi tidak berpengaruh signifikan terhadap ketepatwaktuan pelaporan keuangan
WHISTLEBLOWING SEBAGAI ALAT PENCEGAH DAN PENDETEKSI FRUD : STUDI PADA BADAN PEMERIKSA KEUANGAN PROVINSI MALUKU JULIE THERESYA PELAMONIA
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 2 No 04 (2020): JINTELEKTIVA : JURNAL EKONOMI,SOSIAL & HUMANIORA (EDISI NOVEMBER 2020)
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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Abstract

The level of corruption, collusion and nepotism that occurs in Indonesia every year megalami increase. This is characterized by increased fraud in government institutions both at the center and in the region so that action is needed from government personnel in terms of detecting and preventing fraud called whistleblowing and ethics. This study aims to find out the role of whistleblowing and professional ethics in the detection and prevention of fraud in one of the government agencies in ambon city. The method used is qualitative method using interview techniques with several informants from bpk maluku province who have experience as examiners The results showed that whistleblowing and professional ethics actions held by a government apparatus effectively detect and prevent fraud but the application has not been maximally implemented.
Pengaruh Laba Akuntansi, Komponen Arus Kas dan Dividend Yield Terhadap Return Saham Abdillah Arif Nasution; Endi Rustendi; Julie Theresya Pelamonia; Made Susilawati; Musran Munizu
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i10.5450

Abstract

This study aims to analyze and determine the Effect of Accounting Profit, Cash Flow Components, and Dividend Yield on Stock Returns. The research method used in this study is a descriptive statistical method. With verification testing using multiple regression (multiple regression). The data used is secondary data, namely the annual report of the company that was used as a sample in the study. The research sample was 12 companies listed on the Indonesia Stock Exchange in 2020-2023 which were taken using the purposive sampling method. The results of this study indicate that Accounting Profit, Operating Cash Flow, Investment Cash Flow, Funding Cash Flow, and Dividend Yield have a positive and significant effect on Stock Returns.
Pengaruh Laba Akuntansi, Komponen Arus Kas dan Dividend Yield Terhadap Return Saham Abdillah Arif Nasution; Endi Rustendi; Julie Theresya Pelamonia; Made Susilawati; Musran Munizu
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i10.5450

Abstract

This study aims to analyze and determine the Effect of Accounting Profit, Cash Flow Components, and Dividend Yield on Stock Returns. The research method used in this study is a descriptive statistical method. With verification testing using multiple regression (multiple regression). The data used is secondary data, namely the annual report of the company that was used as a sample in the study. The research sample was 12 companies listed on the Indonesia Stock Exchange in 2020-2023 which were taken using the purposive sampling method. The results of this study indicate that Accounting Profit, Operating Cash Flow, Investment Cash Flow, Funding Cash Flow, and Dividend Yield have a positive and significant effect on Stock Returns.
Co-Authors Abdillah Arif Nasution Endi Rustendi Made Susilawati Musran Munizu