Article Per Year (5 Year)
p-Index From 2020 - 2025
2.459
P-Index
This Author published in this journals
All Journal Al-Zayn: Jurnal Ilmu Sosial & Hukum Causa: Jurnal Hukum dan Kewarganegaraan Presidensial: Jurnal Hukum, Administrasi Negara, Dan Kebijakan Publik Jurnal EKOBIS (Kajian Ekonomi dan Bisnis)
Lia Sari
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 21 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 21 Documents
Search

 1   2   3 
Analisis Kinerja Keuangan Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021 Nelly; Dimas Try Handoko; Lia Sari; Roy Saleh; Berry Angga
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 5 No. 2 (2022): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 5 No 2 (Juni 2022)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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

Abstract

The purpose of this study is to determine the financial performance of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2018-2021. Analysis of the data used is quantitative analysis using financial ratios, namely liquidity ratios, solvability ratios and profitability ratios.The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 2021. The sample used in this study is a manufacturing company in the consumer goods industry sector which is included in the LQ45 category. The results showed that the best financial performance in terms of company liquidity was PT Indofood CBP Sukses Makmur Tbk and PT Gudang Garam Tbk. The best financial performance in terms of Debt to equity ratio is PT Indofood CBP Sukses Makmur Tbk, PT Indofood Sukses Makmur Tbk, PT Gudang Garam Tbk, PT Hanjaya Mandala Sampoerna Tbk and PT Kalbe Farma Tbk. While the best financial performance in generating profits in terms of profitability is PT Unilever Indonesia, Tbk
Pilihan Profesi Akuntan (Survei Terhadap Mahasiswa Akuntansi Di Palembang) Lia Sari; Irsan; Hilwa Anggraini; Nelly; Roy Saleh
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 3 No. 1 (2019): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 3 No 1 (Desember 2019)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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

Abstract

This study aims to determine the choice of accountant profession from the perceptions of accounting students in Palembang. The sampling used convenience sampling, with a total of 358 accounting student respondents from 8 universities in the city of Palembang in 2019. The variables that are thought to affect the career choices of accountants from accounting students in Palembang are variables of Gender, Previous School, Degree of Study in University, and Occupation. Meanwhile, the reasons that are thought to be the background of the choice of the accounting profession by students include financial / income awards, career opportunities, job market opportunities, social values, and job flexibility. The dependent variable is the choice of the accounting profession, including Public Accountants, Internal Accountants, Government Accountants, and Educating Accountants. Hypothesis testing uses Chi-Square analysis and ranking. The results of the analysis show that the most chosen professions are Corporate Internal Accountants, Public Accountants, Government Accountants, and Educator Accountants in the last position. Only the Degree of Study in University and Occupation variables differ significantly in the choice of accountant profession, while the variables of Gender and School Origin are not significantly different in the choice of accountant profession. The reasons behind the choice of accountant career by accounting students are mainly the reasons for income, career opportunities, job market opportunities, job flexibility, and social values.
Analisis Sistem Pengendalian Intern Atas Penerimaan Retribusi Parkir Tepi Jalan Umum Pada Dinas Perhubungan Kota Palembang Sri Sutandi; Masnoni; Nelly; Irsan; Lia Sari
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 4 No. 1 (2020): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 4 No 1 (Desember 2020)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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

Abstract

The results showed that the implementation of the internal control system on the performance of the Palembang City Transportation Service was categorized as quite effective, because it was in accordance with Government Regulation Number 60 of 2008 concerning the Government's Internal Control System (SPIP). The implementation of the Internal Control System on the procedure for receiving parking fees at the Palembang City Transportation Service has not been effective because there are no procedures and direct supervision of parking attendants and parking collectors so that they are prone to deviations which indicate that retribution receipts do not reach the target. The implementation of the Internal Control System for the previous year's realization was categorized as quite effective because it was above half of the target. Meanwhile, the realization of the last year experienced a drastic decline below half the target, so it was categorized as ineffective. This means that the receipt of parking fees on the edge of public roads is categorized as ineffective because it is far from the predetermined target.
Analisis Rasio Solvabilitas Dan Rasio Profitabilitas Dalam Menilai Kinerja Keuangan Pada Perum BULOG Kanwil Sumsel Dan Babel Periode 2018 – 2020 Sri Sutandi; Sari Mustika Widyastuti; Resty Dasryanti Nadhilah; Lia Sari; Dimas Try Handoko
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 6 No. 1 (2022): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 6 No 1 (Desember 2022)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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

Abstract

The purpose of this study was to examine the results of the financial performance of Perum BULOG, the Regional Office of South Sumatra and Babylon in 2018- 2020. The data analysis technique used solvency analysis (debt to assets and debt to equity) and profitability ratios (return on assets and net profit margin) based on financial reports at Perum BULOG, South Sumatra and Babel Regional Offices for 2018-2020. This research was conducted at Perum BULOG Regional Office of South Sumatra and Babylon. The data used secondary data in the form of documents consisting of company history, company vision and mission, company values, organizational structure and financial reports at Perum BULOG, South Sumatra and Babel Regional Offices. The results of this study indicated that, the solvency ratio analysis calculated using the debt to asset ratio had a financial performance in poor condition; the company had a total debt that was greater than the total assets. It meant that the company had not been able to cover its debts with its assets. If calculated using the debt to equity ratio, the financial performance was in poor condition, meaning that the company was not able to utilize equity in financing the company's debt. The results of the analysis with the profitability ratios calculated using the return on asset ratio and the net profit margin ratio at Perum BULOG, the South Sumatra and Babel Regional Offices, were in poor condition, because the profits generated by the company each year decrease and the company had not been able to increase profits, this showed financial performance the company was not good.
Analisis Sistem Pengendalian Intern Penggajian Dan Pengupahan Pada CV. Surya Sumatera Palembang Masnoni; Hilwa Anggraini; Roy Saleh; Lia Sari; Nelly
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 2 No. 2 (2019): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 2 No 2 (Juni 2019)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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

Abstract

This study aims to analyze salaries and wages internal control system at CV. Surya Sumatra Palembang. It is a descriptive study. The technique of analysis used in this study is qualitative method by comparing the implementation of salaries and wages internal control system at CV. Surya Sumatera Palembang with existing theories. The conclusion of the study is the authorization system at CV. Surya Sumatera Palembang is inadequate because there are sums listed in the payroll wich have not verified yet and only authorized by personnel department, that does double duty as payroll administration itself. Procedure which forms the accounting information system at this company seems inadequate. This can be seen in the poor time recording system, there is no supervision of employee attendance list, resulting in employees coming in and out during working hours. Any changes to employee salaries arenot accompanied by a salary change document. The company also has not implemented a proper system of company activities yet, because there is no special section that handles and supervises the presence of employees causing employees lack of discipline. The company should establish the payroll section, cash out slip section and employee salary payment section that carried out by a separate section. The company can choose based on the ability and expertise of each employee so it is created a good corporate organizational structure and to avoid intentional or unintentional fraud. In carrying out activities, CV. Surya Sumatera Palembang should not do double duty. The payroll personnel must be authorized by the personnel department, while cash out slip personnel is authorized by the accounting department, so as to create a good delegation of authority to the company.
Analisis Break Even Point Sebagai Alat Perencanaan Laba Jangka Pendek Pada CV. Abadi Bata Pangkalan Balai Sri Sutandi; Lia Sari; Masnoni; Hilwa Anggraini; Irsan
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 3 No. 1 (2019): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 3 No 1 (Desember 2019)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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

Abstract

CV. Abadi Bata Pangkalan Balai is a company engaged in the production and marketing of bricks. To get the data the author uses interviews, observation and library research. Based on the data and information obtained, it is known that the company has not classified the costs experienced by the company into fixed costs and variable costs, so the company has not been able to calculate the break even point and margin of safety which the company can use as a company profit planning tool. Based on the literature review, the authors analyze cost classification, break even point calculation, profit planning and margin of safety. From the analysis carried out, the authors can conclude that in profit planning using break even point calculations, data on fixed costs and variable costs is needed. Furthermore, break even point analysis can be used to predict costs that will occur to expect the achievement of certain profits. The author also suggests that the company's management consider using break even point analysis as a profit planning tool and the company should make a margin of safety calculation so that the company can know how much sales volume is safe for the company so that it does not suffer losses.
Pengaruh Suku Bunga, Inflasi dan Kurs Terhadap Harga Saham Sub Sektor Logam dan Sejenisnya yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2009-2018 Lia Sari; Zein Ghozali; Hilwa Anggraini; Roy Saleh; Nelly
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 4 No. 1 (2020): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 4 No 1 (Desember 2020)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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

Abstract

The purpose of this study was to determine the effect of interest rates, inflation, and exchange rates on stock prices for the precious metals sub-sector and the like listed on the Indonesian Stock Exchange for the period 2009 - 2018. This research uses a quantitativedescriptive approach. The data analysis technique uses multiple regression analysis with the help of the SPSS 24.00 program. Hypothesis testing uses the t test (partial test) and F test (simultaneously). This study aims to find the relationship between the independent variables, namely interest rates (X1), inflation (X2) and exchange rates (X3) with the dependent variable,namely stock prices (Y). The sample used in this study is with an error rate of 5%, namely by using a sample of 14 (fourteen) companies in the metal and similar sub-sectors on the Indonesia Stock Exchange (IDX) for the period 2009 - 2018. The results of this study indicate that the independent variable interest rate (X1) has a significant positive impact on stock prices in the Metals and the Like Subsector. While the inflation variables (X2 and Exchange Rate (X3) have a significant negative impact on the share prices of the Metals and the Like Subsector on the Indonesia Stock Exchange for the period 2009 - 2018. Interest Rates, Inflation and Exchange rates as a whole have a significant influence on stock prices. The independent variables in the form of Interest Rates, Inflation, and Exchange Rates are only able to influence stock prices in the basic and chemical industrial sectors by 12%, the remaining 88% is the influence of other causes or factors not examined.
Pengaruh Penerapan Sistem Informasi Manajemen Daerah (SIMDA) Keuangan Terhadap Pengelolaan Keuangan Daerah Pemerintah Kabupaten Ogan Ilir Masnoni; Lia Sari; Irsan; Roy Saleh; Hilwa Anggraini
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 4 No. 1 (2020): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 4 No 1 (Desember 2020)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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

Abstract

The formulation of the problem in this study is how the implementation of the Financial Regional Managemen Information System (SIMDA) affects the regional financial managemen of the Government of Oga Ilir Regency. The purpose of this study was to determine the effect of impemeting a financial regional managemen informatioan system (SIMDA) on tge regional financial management of the OgAN iLir Government. The type of resersch esed in this study is desctiptive quantitative namely the analysis carried out in data in the form of numbers to apply an explanation of these number. The sample in this study was a saturated sample of 76 people consisting of the head of the OPD and the treasure within the Ogan Ilir Regency Government. The data collection technique used in this study was by way of direct interviews and quetionnasires. Based on the result of the study, there is a significant effect of the implementation of The Regional Managemet Information System (SIMDA) on financial management of the regional financial management of the Ogan Ilir Regional Government, Where it is know that e result of the hypothetical test now that the calculated t value for tge regional management information system variable (x) is 5.310 whilw the t table with significant level (α) of 0.05 (5%) and df=n-k-1 (76-1-1) 74 is 1.665. So, it can be concluded that H0 is reject and Ha is accepted and reject by H0 and the significant value x 0.002 is smeller than 0.005. So, it was concluded the regional managemen information system significantly affects financial quality.
Analisis Sistem Web Commerce (WCM) Dalam Meningkatkan Profitabilitas Pada PT. Hamparan Anugerah Palembang Nelly; Roy Saleh; Sri Sutandi; Lia Sari; Irsan
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 5 No. 1 (2021): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 5 No 1 (Desember 2021)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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

Abstract

This study aims to determine the application of the Web Commerce (WCM) system in increasing profitability at PT. Hamparan Anugerah Palembang. The data used in this study are secondary data, The results showed that the profitability ratio of net profit margin (Net Profit Margin) in 2017 increased several times compared to the profitability period in several months in 2016,decreasing only 5 times, namely in April, June, July, September, and October. Meanwhile, the increase in Net Profit Margin profitability ratio occurred 7 times, namely in January, February, March, May, August, November, and December. Thus the use of the Web Commerce (WCM) system is quite efficient in increasing profitability at PT. Hamparan Anugerah Palembang.
Perlindungan Hukum Pekerja Kontrak Dalam Perspektif Undang-Undang Nomor 13 Tahun 2003 Dan Undang-Undang Omnibus Law Laila Nurul Hidayati; Aisyah Lashinta Dewi; Malkah Melia Oktaviana; Lia Sari; Salma Rifda Salsabila; Kuswan Hadji
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 3 No 3 (2025): 2025
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v3i3.1484

Abstract

Perubahan regulasi ketenagakerjaan melalui Undang-Undang Nomor 11 Tahun 2020 tentang Cipta Kerja (Omnibus Law) telah memicu perdebatan luas, khususnya terkait perlindungan hukum terhadap pekerja kontrak. Penelitian ini bertujuan untuk menganalisis perbedaan pengaturan hukum terhadap pekerja kontrak sebelum dan sesudah diberlakukannya Omnibus Law, serta menelaah implikasi regulasi baru tersebut terhadap jaminan hak normatif pekerja. Penelitian ini menggunakan pendekatan hukum normatif dengan metode studi pustaka yang menganalisis bahan hukum primer berupa peraturan perundang-undangan dan bahan hukum sekunder dari buku serta artikel ilmiah. Hasil penelitian menunjukkan bahwa meskipun Omnibus Law memberikan fleksibilitas bagi dunia usaha dan kemudahan dalam perekrutan tenaga kerja, namun hal ini berdampak pada melemahnya perlindungan hukum terhadap pekerja kontrak. Penghapusan batas maksimal perpanjangan kontrak, perubahan sistem pesangon, dan fleksibilitas hak cuti menjadi sumber ketidakpastian status kerja dan penurunan posisi tawar pekerja. Oleh karena itu, diperlukan regulasi turunan yang tegas serta pengawasan yang intensif dari pemerintah guna menyeimbangkan antara kepentingan investasi dan keadilan sosial bagi pekerja kontrak.
Co-Authors Aisyah Lashinta Dewi Anggraini, Hilwa Berry Angga Dimas Try Handoko Ilham Jeryawan Irsan Ita Purmnama Sari Kemas Welly Angga Permana Kuswan Hadji Laila Nurul Hidayati Malkah Melia Oktavia Malkah Melia Oktaviana Masnoni Nelly Nelly Pinky Aruna Iswandarie RANI PAJRIN Resty Dasryanti Nadhilah Rizka Mufidah Sari Rizki Vitalia Roy Saleh Salma Rifda Salsabila Sari Mustika Widyastuti Shandya Alonso Eka Renanda Sri Sutandi Susi Rosiana Zein Ghozali