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All Journal JURNAL ECONOMIA Jurnal Pendidikan Akuntansi (JPAK) The Indonesian Accounting Review Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) Sebatik FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Referensi : Jurnal Ilmu Manajemen dan Akuntansi JAE (Jurnal Akuntansi dan Ekonomi) Journal of Information System, Applied, Management, Accounting and Research Jurnal Ilmiah Manajemen Kesatuan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Jurnal Adat dan Budaya Indonesia International Journal of Environmental, Sustainability, and Social Science Eksos Berajah Journal ABDI EQUATOR JCA (Jurnal Cendekia Akuntansi) Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Accounting and Finance Studies eMBeJi : Manajemen dan Bisnis Jurnal Apssai Accounting Review (ApAR) Jurnal Akuntansi dan Keuangan SENTRI: Jurnal Riset Ilmiah Journal of Innovation in Management, Accounting and Business Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Accounting Research, Organization and Economics (JAROE) Indo-Fintech Intellectuals: Journal of Economics and Business Research Horizon Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Yantiana, Nella
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DETERMINAN CURRENT RATIO, DEBT TO EQUITY DAN PRICE TO BOOK VALUE TERHADAP HARGA SAHAM Tania, Gita; Yantiana, Nella; Noviarty, Helisa
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4578

Abstract

Tujuan dilakukannya tulisan ini adalah sebagai penjelasan posisi variabel-variabel yang diselidiki serta keterkaitan di antara mereka. Penelitian explanatory ini menyoroti dampak dari variabel independen Current ratio, Debt to Equity Ratio dan Price to Book Value (CR, DER, PBV) terhadap variabel dependen (harga saham). Bursa Efek Indonesia (BEI) dijadikan objek untuk penelitian yang diperoleh melalui website https://www.idx.co.id/ dan web resmi perusahaan sepanjang 2020-2022, penelitian ini melibatkan 86 perusahaan sektor energi. Data yang digunakan ialah data sekunder sebagai jenis penelitian, yang merupakan informasi dari laporan keuangan perusahaan sektor energi pada Bursa Efek Indonesia dalam rentang tahun 2020 hingga 2022. Perusahaan disektor energi pada Bursa Efek Indonesia sebagai populasi. Hipotesis dalam penelitian ini diuji dengan analisis regresi berganda menggunakan SPSS 29. Dengan purposive sampling sebagai metode yang digunakan peneliti untuk menentukan/menarik sampel, dimana kriteria yang ditentukan sebagai berikut: Perusahaan sektor energi pada Bursa Efek Indonesia, menerbitkan laporan keuangan komprehensif yang telah diaudit untuk 2020-2022, tidak delesting selama 2020-2022 sampai dengan sekarang, perusahaan yang sahamnya aktif diperdagangkan sampai dengan sekarang, serta semua data yang dibutuhkan pada penelitian ini tersedia. Output yang didapat pada penelitian ini adalah pengaruh Current Ratio terhadap variabel dependen signifikan, menunjukkan adanya hubungan yang kuat antara Current Ratio dan Harga Saham, sehingga hipotesis alternatif (H1) diterima, Debt to Equity Ratio tidak berpengaruh secara signifikan terhadap Harga Saham, sehingga hipotesis alternatif (H2) tidak dapat diterima, Price to Book Value memiliki pengaruh yang signifikan terhadap variabel dependen, menunjukkan hubungan yang kuat antara Price to Book Value dan Harga Saham sehingga hipotesis alternatif H3 dinyatakan valid.
Penerapan Model Grover dalam Memprediksi Kebangkrutan pada Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Putri, Berlian Ernita; Yantiana, Nella; Karpriana, Angga Permadi
Manajemen & Bisnis Jurnal Vol 10 No 2 (2024): Vol 10 No 2 (2024)
Publisher : Magister Manajemen Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/embeji.v10i2.214

Abstract

This study aims to observe and predict bankruptcy in the pharmaceutical sector listed on the Indonesia Stock Exchange (IDX) using the Grover analysis method. The population size is 3 (three) years with the period (2021-2023). The data analysis method in this research is descriptive quantitative using secondary data sources. The data analysis techniques used are descriptive statistics and Accuracy Level Test. The results showed that the most accurate prediction model in predicting bankruptcy of pharmaceutical sector companies is Grover with an accuracy rate of 97% and an error rate of 3%. Judging from the 2021-2023 period, there are 13 companies listed as the pharmaceutical sector on the IDX. This shows that there are 11 companies that are in the category of not bankrupt or in a healthy condition with a G-Score value above 0.01. However, there are 2 companies that experience gray areas, namely PT Indofarma (Persero) Tbk which occurred in 2022 and 2023 and PT Kimia Farma (Persero) Tbk which occurred in 2023.
The Role of Corporate Governance in Corporate Human Development Disclosures Dosinta, Nina Febriana; Djafar, Fariastuti; Yantiana, Nella
Journal of Accounting Research, Organization and Economics Vol 5, No 3 (2022): JAROE Vol. 5 No. 3 December 2022
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v5i3.30933

Abstract

Objective The urgency of this research is to examine the effect of corporate governance on corporate human development disclosures.Methodology This study focuses on corporate reporting by twenty-six Regional Development Banks in Indonesia. It encompasses the examination of annual and stand-alone sustainability reports spanning from 2014 to 2021. Additionally, panel data analysis is employed in this research, specifically utilizing the Fixed Effect Model as the chosen analytical approach.Results This research result shows that independent commissioners and female directors, as part of corporate governance, have a significant and positive effect on corporate human development disclosures.Research Implications The implication of this research argues that independent commissioners and female directors, as part of corporate governance, have capabilities that can optimize corporate human development disclosures. By optimizing corporate human development through effective reporting practices, Regional Development Banks can better fulfill their role as agents of development. Principals and agencies must support each other in optimizing corporate human development.Novelty/Originality - The level of disclosure is measured based on the corporate human development index with an agency and human capability theory approach. Disclosure of the corporate human development index is voluntary and reflects corporate welfare through items from the human development index.
Pengaruh Struktur modal, Likuiditas, dan Profitabilitas Terhadap Nilai Perusahaan Sektor F&B yang Terdaftar di BEI alffiya, Alfiya; Yantiana, Nella
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.7788

Abstract

This study focuses on the value of companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. This study aims to examine the effect of capital structure, liquidity, and profitability on company value. Capital structure is measured using the debt to equity ratio (DER), liquidity is measured using the current ratio (CR), and profitability is measured using ROA and company value as a dependent variable is measured using price to book value (PBV). The sample used includes 26 companies that are routinely registered on the IDX for 5 years, with data obtained from the company's official website and the IDX. The analysis method used is multiple linear regression assisted by SPSS software. This study is quantitative with a secondary data approach and purposive sampling technique. The findings of the analysis indicate that capital structure variable represented by debt to equity ratio (DER) has a positive and significant effect on firm value, as measured by the Price to Book Value (PBV) indicator. For the DER variable, the t-count = 2.075 was obtained through its significance (p) = 0.040. T-table (two-sided, α = 0.05, df = 118) is around 1.980. Because t-count (2.075) exceeds t-table (1.980) and p = 0.040 < 0.05. From these results it can be interpreted that DER is proven to have a significant effect on firm value.
PERSEPSI MASYARAKAT TERHADAP AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN DI DESA SUNGAI RAYA DALAM, KECAMATAN SUNGAI RAYA, KABUPATEN KUBU RAYA Hanifadhila, Yasmin Alya; Desyana, Gita; Yantiana, Nella
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to know the perception of the village community regarding accountability and transparency of the management of the Income and Purchasing Budget of the Village in the village of Sungai Raya Dalam, Sungai Raya Prefecture, Kubu Raya District. The type of research used in this research is quantitative research descriptive, with data collection techniques using questionnaires. The population in this study is the village of Sungai Raya Dalam, Sungai Raya district, Kubu Raya district. Whereas the sample in this research is 32 (thirty-two) people of Riveside Village. The results of the research show that the perception of the community about the Government of Sungai Raya Dalam has been accountable and transponder in the management of the village's finances.
Enchancing Sustainability: The Impact of Green Accounting Using Green Restaurant Indicators HALIM, Ardinny Berlian; YANTIANA, Nella; MUHSIN, Muhsin
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 3 (2024): International Journal of Environmental, Sustainability, and Social Science (May
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i4.1103

Abstract

Indonesia currently ranks fourth in the world's food waste production, with food waste accounting for 41.2% of total waste. This study evaluates the impact of implementing green accounting on the environmental performance of restaurants. Green accounting considers environmental aspects in financial statements, including a business's environmental impact, use of natural resources, and mitigation efforts. It includes using environmentally friendly materials, efficient waste management, and renewable energy in restaurants. The research was conducted at AE Kitchen & Dessert Restaurant in Pontianak using qualitative data from observation, interviews with the restaurant owner and four customers, and documentation. This restaurant has implemented green accounting well, and many green restaurant indicators have been implemented. The results showed that green accounting is essential in the restaurant industry to effectively manage environmental costs, reduce negative impacts, support sustainability, increase efficiency, and improve long-term business reputation. This research confirms that adopting green accounting is an important strategic step for the restaurant industry to reduce environmental impacts and ensure the sustainability of ecologically responsible operations.
Determinan Financial Distress pada Perusahaan Sektor Healthcare Melati, Merry Mawar; Espa, Vitriyan; Yantiana, Nella
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 7 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i7.2709

Abstract

A company's financial condition is a crucial factor that determines the survival and growth of a company. Financial distress is a condition where a company is unable to meet its financial obligations on time, which often leads to bankruptcy. Early identification of the factors that influence financial distress becomes very important to prevent wider negative impacts, not only for the company itself but also for other stakeholders, including investors, employees, and business partners. This study aims to analyze the effect of profitability, liquidity, and firm size on financial distress in healthcare companies listed on the Indonesia Stock Exchange. This research uses a quantitative method. The research was conducted on Healthcare Companies Listed on the Indonesia Stock Exchange in 2018-2022, with the object of the research being healthcare companies listed on the Indonesia Stock Exchange in 2018-2022. The results show that the significance value of ROA (0.047) is smaller than alpha (0.05), indicating that individually, the ROA variable has a significant effect on Financial Distress (FD). The significance value of CR (0.000) is much smaller than alpha (0.05), indicating that individually, the CR variable has a very significant effect on Financial Distress (FD). The significance value of FS (0.137) is greater than alpha (0.05), indicating that individually, the FS variable has no significant effect on Financial Distress (FD). Overall, the results show that the profitability (ROA) and liquidity (CR) variables have a significant effect on Financial Distress (FD), while the firm size (FS) variable has no significant effect
PENGARUH INOVASI AKUNTANSI DIGITAL, KOMPETENSI TEKNOLOGI DAN KUALITAS INFORMASI AKUNTANSI TERHADAP KEUNGGULAN KOMPETITIF Qomariah, Siti; Yantiana, Nella; Yunita, Khristina
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6693

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh inovasi akuntansi digital, kompetensi teknologi, dan kualitas informasi akuntansi terhadap keunggulan kompetitif Bank Kalbar. Penelitian ini dilatarbelakangi oleh kebutuhan bank pembangunan daerah untuk beradaptasi dengan percepatan transformasi digital yang menuntut efisiensi, transparansi, serta keandalan informasi keuangan. Pendekatan penelitian menggunakan metode kuantitatif dengan desain explanatory research. Populasi penelitian meliputi karyawan Bank Kalbar yang bekerja pada unit akuntansi, keuangan, audit internal, dan teknologi informasi. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah responden sebanyak 150 orang. Analisis data dilakukan menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM) untuk menguji pengaruh langsung antarvariabel. Hasil penelitian menunjukkan bahwa inovasi akuntansi digital, kompetensi teknologi, dan kualitas informasi akuntansi berpengaruh positif dan signifikan terhadap keunggulan kompetitif Bank Kalbar. Di antara ketiga variabel tersebut, kompetensi teknologi memiliki pengaruh paling dominan, menunjukkan bahwa kemampuan sumber daya manusia dalam menguasai teknologi digital merupakan faktor kunci pembentuk keunggulan kompetitif. Nilai R² sebesar 0,616 dan Q² sebesar 0,543 menandakan bahwa model penelitian memiliki daya jelaskan dan relevansi prediktif yang kuat. Temuan ini mendukung teori Resource-Based View (RBV) yang menyatakan bahwa kombinasi sumber daya unik dan kapabilitas organisasi, khususnya kompetensi teknologi, merupakan dasar terbentuknya keunggulan kompetitif yang berkelanjutan di era digital.
ANTESEDEN TRANSFER PRICING PADA PERUSAHAAN SEKTOR ENERGI YANG DI MODERASI KEPEMILIKAN MODAL (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023) Hutabarat, Auro Osti Berliana; Yantiana, Nella; Kurniawan, Rudi
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 6 No. 1 (2026): Indo-Fintech Intellectuals: Journal of Economics and Business (2026)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v6i1.4216

Abstract

Penelitian ini bertujuan untuk untuk menganalisis pengaruh leverage, ukuran perusahaan dan profitabilitas terhadap transfer pricing dengan kepemilikan manajerial sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia selama periode 2019-2023. Penelitian ini menggunakan program Econometric Views (Eviews) versi 13 sebagai teknik analisis data. Metode pengambilan sampel yang digunakan adalah purposive sampling, keseluruhan observasi yang dilaksanakan sebanyak 175 laporan keuangan tahunan dari 35 perusahaan sektor energi. Temuan penelitian ini mengungkapkan leverage dan ukuran perusahaan memiliki pengaruh positif signifikan terhadap transfer pricing, namun profitabilitas berpengaruh negatif dan tidak signifikan terhadap transfer pricing. Kepemilikan manajerial sebagai variabel moderasi berpengaruh positif langsung terhadap transfer pricing, namun tidak mampu memoderasi hubungan profitabilitas terhadap transfer pricing.
PENYULUHAN PENYUSUNAN LAPORAN KEUANGAN PADA UMKM DI KOTA PONTIANAK Heniwati, Elok; Yantiana, Nella; Desyana, Gita; Noviarty, Helisa; Rusliyawati, Rusliyawati; Samosir, Nelly L
ABDI EQUATOR Vol 6, No 1 (2026): Maret 2026
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v6i1.106097

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Pontianak dalam menyusun laporan keuangan yang sederhana, sistematis, dan sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Kegiatan dilaksanakan melalui tiga tahapan, yaitu penyuluhan teoritis, workshop praktis, dan sesi diskusi serta pendampingan. Sebanyak 35 peserta mengikuti kegiatan ini, dan hasil evaluasi menunjukkan adanya peningkatan signifikan pemahaman akuntansi, ditunjukkan oleh peningkatan nilai rata-rata dari pre-test ke post-test. Peserta juga menunjukkan minat tinggi untuk menerapkan pencatatan keuangan dalam kegiatan usaha mereka. Kegiatan ini membuktikan bahwa pendekatan partisipatif melalui praktik langsung sangat efektif dalam meningkatkan literasi keuangan pelaku UMKM. Kegiatan ini juga mendorong peserta untuk mulai menerapkan sistem pencatatan keuangan sederhana sebagai dasar pengambilan keputusan bisnis dan akses permodalan.
Co-Authors ., Rusliyawati alffiya, Alfiya Amartha, Pandu Andika Andika Angela, Nova Anggini, Nur Ardhi, Qisthi Ardimansyah Ardimansyah Aswat, Ibnu Ayu Puspitasari, Ayu Azzahra, Naila Damayanti, Fera Desyana, Gita Dewi Ayu Lestari Elok Heniwati Espa, Vitryan Fariastuti Djafar, Fariastuti Givari, Muhammad Arbiant HALIM, Ardinny Berlian Hamzani, Umiaty Hanifadhila, Yasmin Alya Haryono Haryono Helisa Noviarty Husnul Mawarid Hutabarat, Auro Osti Berliana Ikhsan, Syarbini Jacksen Julianti, Erna Karpriana, Angga Permadi Khristina Yunita Khristina Yunita Maharani, Bintang Maulidia, Rahma Melati, Merry Mawar Melia Melia Muhammad Syahril Alhadi Muhsin Muhsin Mustika, Ira Grania nanang nanang Nicholas, Irvin Nina Febriana Dosinta Nurul Qomariah Oktari, Natasha Putri, Ayudiyah Putri, Berlian Ernita Putri, Oktaviani Rafles Ginting Ramadani, Ramadani Richnady, Wishen Ricky Ricky Riyadi, Bernardus Rudi Kurniawan Rudy Kurniawan Rusliyawati , Rusliyawati Samosir, Nelly L Saputra, Ricky Saputri, Eni Sari Rusmita Siti Qomariah, Siti Soleha, Wiranda Warda Tania, Gita Titik Susanti Vinata, Velia Vitriyan Espa Yodianto, Alex