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All Journal Jurnal Riset Akuntansi dan Bisnis Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal SALMAN : Sosial dan Manajemen Mandiri: Jurnal Akuntansi dan Keuangan Medani : Jurnal Pengabdian Masyarakat Jurnal Sistem Informasi dan Manajemen
Natanael, Yunita Althin
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Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Kompetensi, Integritas, dan Pengalaman Auditor Terhadap Kualitas Audit Pada Kantor Inspektorat Aceh Tenggara Kutacane Yunita Althin Natanael
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 3, No 2 (2020): Juni 2020 - Oktober 2020
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v3i2.7538

Abstract

This study aims to determine and analyze the effect of competence on audit quality at the Southeast Aceh Inspectorate Office. to determine and analyze the influence of integrity on audit quality at the Southeast Aceh Inspectorate Office. To find out and analyze the influence of competence, integrity, and experience on audit quality at the Southeast Aceh Inspectorate Office. The research approach is quantitative associative research. In this study, the data analysis technique used was multiple linear regression analysis with the help of SPSS 15 software. Before analyzing the data, for the purposes of analyzing the data, the classical assumption test was first performed. Based on the results of the study, partially there is no effect of competence on audit quality at the Southeast Aceh Inspectorate Office, Partially there is the effect of integrity and experience on audit quality at the Southeast Aceh Inspectorate Office, then simultaneously there is the effect of competence, integrity, and experience on audit quality at the Office Southeast Aceh Inspectorate
Pengaruh Laba Akuntansi, Arus Kas Operasi Terhadap Return Saham Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) Yunita Althin Natanael
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 4, No 2 (2021): Juni 2021 - Oktober 2021
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v4i2.8142

Abstract

This study aims to determine how the influence of cash flow, accounting profit, profitability, and inflation on stock returns in food and beverage companies listed on the IDX for 2017-2019 period. This study uses secondary data obtained through company financial reports. The sample selection method in this study using purposive sampling, the sample in this study were 13 companies. The data analysis used descriptive statistical test, classic assumption test, and hypothesis test using multiple linear regression method. The results of multiple linear regression analysis show that partially it shows the accounting profit and operating cash flow variables do not have a significant effect on stock returns. And simultaneously, it shows that accounting profit and operating cash flow variables do not have a significant effec
Pengaruh Audit Operasional Dan Sistem Pengendalian Manajemen Terhadap Kinerja Karyawan Yunita Althin Natanael
Jurnal Riset AKuntansi dan Bisnis Vol 21, No 2 (2021): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v21i2.8109

Abstract

The expected objectives of this study are: To determine and analyze the effect of operational audit on the performance of employees of PT. Tenggerraja Jaya Teknik. To determine the effect of management control on the performance of employees of PT. Tenggerraja Jaya Teknik. To determine the effect of operational audit and management control simultaneously on the performance of employees of PT. Tenggerraja Jaya Teknik. This type of research is associative with quantitative methods. This research uses documentation data. The author carried out the distribution of questionnaires aimed at employees of PT. Tenggerraja Jaya Teknik. The sample in this study were 50 respondents from employees of PT. Tenggerraja Jaya Teknik. The software used in this study uses the Statistical Package for Social Science (SPSS). There is a significant effect of work Operational Audit on Employee Performance at PT. Tenggerraja Jaya Teknik. There is a significant influence of Management Control System on Employee Performance at PT. Tenggerraja Jaya Teknik. There is a significant effect of work Operational Audit and Management Control System on Employee Performance at PT. Tenggerraja Jaya Teknik.
Pengaruh Keputusan Investasi, Kebijakan Hutang dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Sub-Sektor Kimia yang Terdaftar di Bursa Efek Indonesia (BEI) Yunita Althin Natanael
ARBITRASE: Journal of Economics and Accounting Vol. 2 No. 1 (2021): Juli 2021
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v2i1.249

Abstract

This study aims to examine the effect of investment decisions, debt policy and profitability on firm value. The value of this company is measured by price to book value, using data from chemical sub-sector manufacturing companies listed on the Indonesian stock exchange. This study uses a quantitative approach. This study is 13 chemical sub-sector manufacturing companies listed on the Indonesian stock exchange with a sample of 11 companies. The sample was selected using a random sampling method, namely taking members of the sample and the population was carried out randomly without paying attention to the strata in the population. This study used secondary data in the form of annual financial reports. The analysis used in this study was multiple linear regeneration analysis to see if there were or Whether or not the influence of two or more independent variables on the dependent variable either jointly or individually. Before being tested with multiple linear regression, a classical assumption test is first performed.The results showed that together the independent variables of investment decisions, debt policy and profitability simultaneously have a significant effect on firm value and partially investment decisions have a significant effect on firm value while debt policy and profitability partially have no significant effect on firm value
Analisa Pengaruh Gaya Kepemimpinan Dan Komunikasi Terhadap Kinerja Pegawai Pada Dinas Perhubungan Kabupaten Aceh Tenggara Ardi Hirmansah; Yunita Althin Natanael
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 1 No. 2 (2020): (APRIL)
Publisher : CERED Indonesia Institute

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

Abstract

The Department of Transportation has the task of carrying out government duties in the field of excellence in creating orderly, smooth, safe, and comfortable traffic. This study aims to determine the extent of the analysis of the influence of leadership style and communication in an effort to improve employee performance at the Southeast Aceh District Transportation Service. This research was conducted at the Southeast Aceh Regency Transportation Service which is located on Jalan T. Bedus Samad, Babussalam District, Southeast Aceh Regency. The data analysis used by the author is qualitative data analysis. Qualitative analysis is an analytical effort that is carried out without using calculations but with our thoughts or opinions that can support the analysis in this study.Democratic leadership and good communication have a positive effect, meaning that democratic leadership style is improved, employee performance increases and democratic leadership style has a significant effect on employee performance, showing leadership style has a significant effect on employee performance, leadership style has a role in improving employee performance. in other words that leadership style and communication is the cause of the increase in employee performance
PENGARUH PENERAPAN SAP, KUALITAS SDM, PENERAPAN SPIP TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMKAB ACEH TENGGARA Yunita Althin Natanael; Edi Jamaris
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Publisher : Fisarrearch

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

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh penerapan SAP terhadap kualitas laporan keuangan Pemerintah Kabupaten Aceh Tenggara. Untuk menguji dan menganalisis pengaruh SDM terhadap kualitas laporan keuangan Pemerintah Kabupaten Aceh Tenggara. Untuk menguji dan menganalisis seberapa besar pengaruh SPIP terhadap kualitas laporan keuangan Pemerintah Kabupaten Aceh Tenggara. Penelitian ini menggunakan metode analisis data SEM-PLS dengan menggunakan software SmartPLS.3 yang dijalankan dengan media computer. Berdasarkan hasil penelitian penerapan SAP berpengaruh terhadap kualitas laporan keuangan. Kualitas SDM berpengaruh terhadap kualitas laporan keuangan. Penerapan SPIP berpengaruh terhadap kualitas laporan keaungan 
Efektivitas Bumdes Sejahtera Bersama Dalam Meningkatkan Kesejahteraan Peternak Kambing brabados di masa pandemi Covid 19 di Desa Lawe loning Aman Kecamatan Lawe Sigalagala Kabupaten aceh tenggara Yunita Althin Natanael; Ardi Hirmansyah
Jurnal Riset AKuntansi dan Bisnis Vol 22, No 2 (2022): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/11598

Abstract

This research aims to determine the effectiveness of the performance of Village Owned Enterprises (BUMDes) in improving community welfare. The method used in this study is to use qualitative data analysis techniques, in which the author only describes the problem as it is or in accordance with the reality that occurs in the object of research. The results of this study indicate that BUMDes in the village of Lawe Loning Aman, Lawe Sigalagala District, Southeast Aceh Regency shows that it is still not effective, seen from the three BUMDes principles that are applied in three of the seven elements of effectiveness, where the element of growth effectiveness is seen in the application of participatory principles which is a It is important for us to pay attention to realizing a business that runs voluntarily, not to hesitate in increasing the contribution to the business group that is run so that the effectiveness of village-owned enterprises (BUMDes) with good growth and a participatory workforce so as to create better results.
Pengaruh Likuiditas, Dan Profitabilitas Terhadap Harga Saham Pada Perusahaan Manufaktur Sub Sektor Tekstil Dan Garment Yang Terdaftar Di Bursa Efek Indonesia Yunita Althin Natanael; Deni Trianda Pitri
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Oktober 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (406.528 KB) | DOI: 10.59086/jak.v1i3.254

Abstract

This study aims to provide evidence regarding the influence of company liquidity and profitability on stock prices. The financial ratios studied were Liquidity as measured by Current Ratio (CR) and Profitability as measured by Return on Assets (ROA) as the independent variable and stock prices as the dependent variable. The sample used in this study were textile and garment manufacturing companies listed on the IDX that were actively traded from 2017 to 2018. The sampling method used is saturated sampling technique, which is a sampling technique when all members of the population are used as samples. The statistical method used in this research is descriptive and hypothetical. The results of this study indicate that the ratio variables Current Ratio and Return on Assets simultaneously statistically have no significant effect on predicting stock prices that will be traded on the stock exchange Keywords: Current Ratio, Return on Assets, and Stock Prices.
Penggunaan Teknologi Kecerdasan Buatan dalam Proses Audit Keuangan: Tantangan dan Peluang Yunita Althin Natanael; Bahrul Ilmi; Edi Jamaris
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 6, No 1 (2023): Oktober 2022-Mei 2023
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v6i1.15889

Abstract

Ini adalah pekerjaan review di bidang penerapan Kecerdasan Buatan (AI) dalam Akuntansi dan Audit. Pendekatan ulasan semi-sistematis atau naratif digunakan dalam menganalisis buku dan jurnal yang diterbitkan relevan. Dihadapkan pada tantangan teknologi disruptif yang dibawa oleh Industri 4.0, disiplin akuntansi dan audit dituntut untuk mengalami metamorfosis untuk mencapai level berikutnya. Kolaborasi interdisipliner adalah suatu keharusan sehubungan dengan penelitian yang dilakukan di bidang AI dalam akuntansi dan audit. Penerapan AI yang lebih luas dalam profesi akuntansi dan audit diharapkan dapat memberikan manfaat efisiensi, produktivitas, dan akurasi yang lebih besar sementara beban dengan tantangan ketidaksetaraan pendapatan dan kekayaan, kepunahan pekerjaan tradisional dan tenaga kerja tidak terampil. Diperlukan persiapan dari pihak pendidik, regulator, dan badan profesional dengan mengatasi perubahan paradigma dan mempersiapkan siswa, kebijakan, dan profesional masa depan untuk menghadapi tantangan dunia yang penuh dengan data besar, teknologi blockchain, kecerdasan buatan, dan sebagainya, mengantarkan revolusi industri keempat. Akademisi harus merekonseptualisasikan kurikulum akuntansi. Regulator harus membawa perubahan dalam bentuk perumusan kebijakan revolusioner. Selain itu, badan profesional harus merancang ulang proses pengembangan dan pelatihan profesional. Hibrida profesional diharapkan muncul dan memimpin profesi dalam waktu dekat. Pengembangan dan penerapan AI dalam profesi akuntansi dan audit dapat dipandang sebagai pedang bermata dua. This is a review work in the field of application of Artificial Intelligence (AI) in Accounting and Auditing. A semi-systematic or narrative review approach is used in analyzing relevant published books and journals. Faced with the challenges of disruptive technology brought by Industry 4.0, accounting and auditing disciplines are required to undergo a metamorphosis to reach the next level. Interdisciplinary collaboration is a must with respect to research conducted in the field of AI in accounting and auditing. Wider application of AI in the accounting and auditing professions is expected to deliver greater efficiency, productivity and accuracy benefits while burdening with the challenges of income and wealth inequality, traditional job extinction and an unskilled workforce. Educators, regulators, and professional bodies are required to prepare by overcoming paradigm shifts and preparing students, policymakers, and future professionals to face the challenges of a world full of big data, blockchain technology, artificial intelligence, and so on, ushering in the fourth industrial revolution. Academics must reconceptualize the accounting curriculum. Regulators must bring change in the form of revolutionary policy formulation. In addition, professional bodies must redesign professional development and training processes. Professional hybrids are expected to emerge and lead the profession in the near future. The development and application of AI in the accounting and auditing professions can be viewed as a double-edged sword
Analisis Dampak Pembayaran Digital terhadap Sistem Pembukuan Bisnis Pada UMKM King Leuser Yunita Althin Natanael; Ardi Hirmansah; Edi jamaris; Harun Harasid; Deden Sumoharjo; Michel Kasaf; Taufik Taufik
Medani : Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2023): Agustus 2023
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jpm.v2i2.324

Abstract

Pengabdian ini bertujuan untuk menganalisis dampak dari penggunaan pembayaran digital terhadap sistem pembukuan bisnis pada Usaha Mikro, Kecil, dan Menengah (UMKM) King Leuser. Pembayaran digital telah menjadi tren yang signifikan dalam dunia bisnis saat ini, dengan perkembangan teknologi informasi dan komunikasi yang pesat. Penelitian ini difokuskan pada analisis konsekuensi yang timbul dari transisi UMKM King Leuser ke sistem pembayaran digital dan bagaimana hal ini mempengaruhi sistem pembukuan bisnis mereka. Metode penelitian yang digunakan adalah gabungan antara wawancara mendalam dengan pemilik dan manajer UMKM King Leuser, serta analisis dokumentasi terkait sistem pembukuan bisnis sebelum dan setelah implementasi pembayaran digital. Data yang terkumpul akan dianalisis menggunakan pendekatan kualitatif, dengan memperhatikan perubahan yang terjadi dalam praktik pembukuan bisnis UMKM setelah penggunaan pembayaran digital. Hasil penelitian ini diharapkan dapat memberikan pemahaman yang lebih baik tentang dampak penggunaan pembayaran digital terhadap sistem pembukuan bisnis pada UMKM King Leuser. Selain itu, penelitian ini juga berpotensi memberikan wawasan yang berguna bagi UMKM lainnya yang berencana untuk mengadopsi pembayaran digital dalam operasional mereka. Kesimpulan dari penelitian ini diharapkan dapat memberikan rekomendasi yang relevan bagi UMKM King Leuser dan pihak terkait untuk mengoptimalkan penggunaan pembayaran digital dalam rangka meningkatkan efisiensi dan akurasi sistem pembukuan bisnis. Hal ini diharapkan dapat menghadirkan manfaat yang lebih baik bagi UMKM dalam menghadapi tantangan dan peluang di era digital saat ini
Co-Authors Ardi Hirmansah Ardi Hirmansyah Bahrul Ilmi Deden Sumoharjo Deni Trianda Pitri Edi Jamaris Harun Harasid Jamaris, Edi Marbawi, Darlis Michel Kasaf Rina Malahayati Taufik Taufik Yuliana Muslimin