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All Journal Penamas: Journal of Community Service Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Journal of Economics and Management Scienties
Nurhasanah, Erna
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Library & Information Science Social Sciences Other

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KINERJA KEUANGAN DAN HARGA SAHAM: ANALISIS ROA DAN ROE DI JII (2014-2018) NURHASANAH, ERNA
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 9, No 1 (2024): Januari - Juni 2024
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v9i1.1021

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Return on Assets (ROA) dan Return on Equity (ROE) terhadap harga saham perusahaan yang terdaftar di JII. Data yang digunakan berasal dari situs resmi Bursa Efek Indonesia untuk periode 2014-2018. Metode analisis yang digunakan adalah regresi sederhana dan regresi berganda dengan menggunakan Uji-t dan Uji F, dengan tingkat signifikansi 5%. Hasil penelitian menunjukkan bahwa ROA tidak berpengaruh signifikan terhadap harga saham, sementara ROE memiliki pengaruh yang signifikan. Secara keseluruhan, ROA dan ROE secara simultan berpengaruh signifikan terhadap harga saham, meskipun sebagian besar variasi harga saham (sebesar 66,9%) dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini.
Sosialisasi sistem bagi hasil antara pemilik modal dan penggarap lahan pertanian pada Kelompok Tani Ciole-Ole di Desa Alamendah Kurniasih, Nia; Safariah, Iin; Nurhasanah, Erna
Penamas: Journal of Community Service Vol. 5 No. 1 (2025): Penamas: Journal of Community Service
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/penamas.v5i1.1650

Abstract

The socialization program aims to provide an understanding of the importance of implementing a profit-sharing system based on Sharia principles between capital owners and agricultural land cultivators. The program was implemented in the Ciole-Ole farmer group, Alamendah Village, Rancabali Subdistrict, Bandung Regency. Based on an initial survey, it was found that the working relationship between capital owners and land cultivators had not adopted a proper profit-sharing system, often leading to unfair distribution of profits, especially when harvest yields were unsatisfactory. The activity was conducted through face-to-face socialization using presentation techniques and interactive discussions. To measure the effectiveness of the activities, an evaluation was conducted through pre-tests and post-tests using a questionnaire instrument. The results of the activities showed an increase in community knowledge, particularly in understanding and applying a fair profit-sharing system by Sharia principles. Pre-test data indicated that most group members did not understand adequately, while post-test results demonstrated a significant improvement after the socialization activities were conducted.
The Role of Accounting Information Systems in Improving the Accuracy of Budget Planning and Control in Government Agencies Safariah, Iin; Zatnika, Yudi; Nurhasanah, Erna; Kurniasih, Nia
Journal of Economics and Management Scienties Volume 7 No. 4, September 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v7i4.186

Abstract

This study investigates the role of Accounting Information Systems (AIS) in improving the accuracy of budget planning and control within government agencies. Employing a qualitative case study approach, data were collected through semi structured interviews with financial managers, internal auditors, and system developers from multiple Indonesian public institutions. Supplementary analysis of official budgeting documents was conducted to triangulate findings. The results reveal that AIS contributes significantly to enhancing data integration and forecasting reliability, thereby reducing budget variances and supporting transparency. Furthermore, the system strengthens internal control mechanisms through real time audit trails and compliance tracking. However, the research also identifies persistent challenges, including limited technical interoperability, uneven digital infrastructure, and user competency gaps. The study emphasizes that the effectiveness of AIS is contingent upon institutional readiness, organizational culture, and sustained leadership support. A conceptual model is proposed to depict the interactive dynamics among system input, organizational processes, and budgetary outcomes. This research contributes to the literature by contextualizing AIS implementation in the public sector and highlighting its strategic relevance for fiscal governance. Implications for policy and system design are discussed, alongside suggestions for future research on AI enhanced budgeting systems.
Co-Authors nia kurniasih Safariah, Iin Zatnika, Yudi