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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 Pembiayaan UMKM Dan Kecukupan Modal Terhadap Kemampuan Laba Dari Aset perbankan Syariah Di Indonesia Natanael, Yunita Althin; Muslimin, Yuliana
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 6, No 2 (2023): Juni 2023 - Oktober 2023
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v6i2.18733

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui dan menganalisis pengaruh Pembiyaan UMKM terhadap Kemampuan Mendapatkan Laba Dari Aset Pada Perbankan Syariah. Untuk mengetahui dan menganalisis pengaruh kecukupan modal Kemampuan Mendapatkan Laba Dari Aset Pada Perbankan Syariah. Untuk mengetahui dan menganalisis pengaruh kecukupan modal dan kecukupan modal terhadap Kemampuan Mendapatkan Laba Dari Aset Pada Perbankan Syariah. Rancangan penelitian yang dilakukan adalah penelitian asosiatif kuantitatif. Populasi dalam penelitian ini adalah pembiayaan UMKM dan Kecukupan Modal yang terdaftar di OJK periode 2015 - 2019. Sampel penelitian ini adalah pembiayaan UMKM dan Kecukupan Modal Periode 2015 - 2019 (sebanyak 36 data). Teknik analisis yang digunakan dalam penelitian ini adalah analisis data kuantitatif. Dari hasil penelitian ini secara parsial ada pengaruh signifikan pembiayaan UMKM terhadap kemampuan laba dari aset. Dari hasil penelitian ini secara parsial ada pengaruh kecukupan modal terhadap kemampuan laba dari aset. Berdasarkan hasil uji F terdapat ada pengaruh siginfikan pembiayaan UMKM, Kecukupan modal terhadap kemampuan laba dari aset.This research was conducted to find out and analyze the effect of MSME Approval on the Ability to Get Profits From Assets in Islamic Banking. To find out and analyze the effect of capital adequacy Ability to Get Profit From Assets in Islamic Banking. To find out and analyze the effect of capital adequacy and capital adequacy on the ability to get profits from assets in Islamic banking. The design of the research conducted is quantitative associative research. The population in this study is the financing of MSMEs and Capital Adequacy registered with OJK for the period 2015- 2019. This research sample is the financing of MSMEs and Capital Adequacy Period 2015 - 2019 (as much as 36 data). The analytical technique used in this research is quantitative data analysis. From the results of this study partially there is a significant influence of MSME financing on the profitability of assets. From the results of this study partially there is an effect of capital adequacy on the profitability of assets. Based on the results of the F test there is a negating influence on MSME financing, capital adequacy on the profitability of assets.
PERBANDINGAN RASIO KEUANGAN PADA PERUSAHAAN SUB SEKTOR LOGAM DAN SEJENISNYA 2018-2022 Marbawi, Darlis; Malahayati, Rina; Natanael, Yunita Althin
JURSIMA Vol 12 No 1 (2024): Volume 12 Nomor 1 2024
Publisher : INSTITUT TEKNOLOGI DAN BISNIS INDOBARU NASIONAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47024/js.v12i2.852

Abstract

This research aims to look at the comparison of financial ratios in metal and similar sub-sector companies for 2018-2022 using analysis of liquidity ratios, solvency ratios, profitability ratios and efficiency ratios. This research is quantitative descriptive in nature and the research population in the research is 18 companies in the metals and similar sub-sector companies which were studied for 5 years from 2018-2022. The data collection technique used is census. The results of this research are firstly that the liquidity ratios of all companies experienced an increase from year to year, while none experienced a decrease from year to year. Second, the solvency ratio for companies in the metal and similar sub-sectors is only JKSW which has increased from year to year. The profitability ratio that experienced a decline from year to year was INAI while the others experienced ups and downs and there were no efficiency ratios that experienced increases and decreases from year to year. Keywords: finalcial ratios, liquidity, solvency, profitability, efficiency
Pengaruh Penerapan SAP, Kualitas SDM, Penerapan SPIP Terhadap Kualitas Laporan Keuangan Pada Pemkab Aceh Tenggara Natanael, Yunita Althin; Jamaris, Edi
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 2 No. 2 (2023): Juni 2023
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v2i2.145

Abstract

AbstrakPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh penerapan Standar Akuntansi Pemerintahan (SAP), kualitas sumber daya manusia, dan penerapan Sistem Pengendalian Intern Pemerintah (SPIP) terhadap kualitas laporan keuangan Pemerintah Daerah Kabupaten Aceh Tenggara. Pendekatan yang digunakan adalah kuantitatif dengan metode analisis data menggunakan Structural Equation Modeling-Partial Least Squares (SEM-PLS) melalui software SmartPLS 3.0. Data diperoleh melalui kuesioner yang disebarkan kepada aparatur pengelola keuangan daerah. Hasil penelitian menunjukkan bahwa penerapan SAP secara signifikan berpengaruh positif terhadap kualitas laporan keuangan. Demikian pula, kualitas sumber daya manusia memiliki pengaruh yang signifikan terhadap peningkatan kualitas laporan keuangan daerah. Selain itu, penerapan SPIP juga terbukti berpengaruh positif terhadap kualitas laporan keuangan. Temuan ini mengindikasikan bahwa untuk menghasilkan laporan keuangan yang andal, relevan, dan transparan, pemerintah daerah perlu memperhatikan implementasi SAP, peningkatan kompetensi SDM, serta penguatan sistem pengendalian internal. Penelitian ini diharapkan dapat menjadi referensi bagi pemerintah daerah dalam upaya meningkatkan akuntabilitas dan kualitas pelaporan keuangan publik. This study aims to examine and analyze the influence of the implementation of Government Accounting Standards (SAP), the quality of human resources, and the implementation of the Government Internal Control System (SPIP) on the quality of financial reports of the Regional Government of Southeast Aceh Regency. A quantitative approach was used with data analysis conducted through Structural Equation Modeling-Partial Least Squares (SEM-PLS) using SmartPLS 3.0 software. Data were collected through questionnaires distributed to regional financial management officials. The results indicate that the implementation of SAP has a significant positive effect on the quality of financial reports. Likewise, the quality of human resources significantly influences the improvement of regional financial reporting quality. Furthermore, the implementation of SPIP is also proven to positively affect the quality of financial reports. These findings suggest that to produce reliable, relevant, and transparent financial reports, local governments must pay attention to SAP implementation, improve HR competencies, and strengthen internal control systems. This research is expected to serve as a reference for local governments in enhancing the accountability and quality of public financial reporting.  
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