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All Journal Jurnal Sains Riset Akbis: Media Riset Akuntansi dan Bisnis JIMEBIS Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Worksheet : Jurnal Akuntansi
Ivana, Farah
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Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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The Influence Of Accountability, Transparency And Supervision On Budget Performance At Higher Education Service Institutions (LLDIKTI) Region XIII Aceh Ilyas, Eliana; Ivana, Farah; Mediyanti, Sisca; Ridha, Ainul; Masri
Jurnal Ilmiah Mahasiswa Ekonomi dan Bisnis Islam Vol. 5 No. 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jimebis.v5i1.573

Abstract

This study aims to analyse the effect of accountability, transparency and supervision on budget performance at LLDIKTI Region XIII Aceh. This research is a type of causal associative research with a quantitative approach. The research sample was employees at LLDIKTI Region XIII Aceh, totalling 99 employees using the census technique. Accountability, Transparency and Supervision variables on budget performance are measured using a Likert scale, and data obtained by distributing questionnaires to respondents. Data analysis using statistical analysis of correlation and multiple regression models with the help of SPSS 25 software. To test each item on each variable, validity and reliability tests have been carried out as an instrument. The results of the analysis show that simultaneously there is an influence between Accountability, Transparency and Supervision on budget performance. The results of the F test obtained Fcount> Ftabel or (63.924> 2.70) and a significant test that the p value of 0.000 < p set at 0.05 which means significant. Partial test results show that: 1. Accountability affects budget performance with Thitung 4.791> Ttabel 1.660 and p value 0.000 < p 0.05 means significant. 2. Transparency affects budget performance with Thitung 5,263> Ttabel 1,660 with a p value of 0.000 from <0.05 means significant. 3. Supervision affects budget performance with Thitung 2.968> Ttabel 1.660 with a p value of 0.002 from <0.05 means significant.
DETERMINAN AGRESIVITAS PAJAK PADA PERUSAHAAN MAKANAN & MINUMAN DI BURSA EFEK INDONESIA PERIODE 2020-2024 Eliana, Eliana; Ivana, Farah; Kesuma, Indra; Mawardi, Mawardi; Zahra, Afifah
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i3.160

Abstract

This study analyzes the influence of profitability, leverage, liquidity, and capital intensity on tax aggressiveness in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. With a quantitative approach, secondary data was taken from the annual financial statements of 12 selected companies through purposive sampling. Multiple regression analysis used SPSS 29 to test the influence simultaneously and partially, after going through the classical assumption test (normality, multicollinearity, heteroscedasticity, and autocorrelation). The results showed that simultaneously, the four variables had a significant effect on tax aggressiveness (F calculated = 4.244 > F table = 2.540; *p* = 0.005), with a contribution of 23%, while 77% was influenced by other factors. Partially, only leverage had a positive effect (T count = 3.720; *p* = 0.001), while profitability, liquidity, and capital intensity were insignificant. These findings indicate that debt pressure (leverage) is the main driver of tax aggressiveness, while other factors such as profitability and asset structure have no significant influence. This study enriches empirical evidence regarding the determinants of tax aggressiveness in Indonesia's manufacturing sector
PENGARUH KUALITAS PELAYANAN DAN KEMUDAHAN TRANSAKSI PENGGUNAAN MOBILE BANKING TERHADAP KEPUASAN NASABAH BANK SYARIAH INDONESIA (BSI) KANTOR CABANG PEMBANTU (KCP) UNIVERSITAS SYIAH KUALA (USK) 1 BANDA ACEH Maulida, Zenitha; Ridha, Ainul; Nurbismi, Nurbismi; Ivana, Farah; Ramli, Muhammad Ridha
Jurnal Sains Riset Vol 14, No 1 (2024): April 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsr.v14i1.2574

Abstract

The aim of this research is to determine the influence of service quality and ease of transactions in using Mobile Banking on Customer Satisfaction at Bank Syariah Indonesia (BSI) Sub Branch Office (KCP) Syiah Kuala University (USK) 1 Banda Aceh. The total sample for this research was 100 respondents. The analysis used in this research is multiple linear regression analysis, and hypothesis testing is carried out using the t test (partial) and F test (simultaneous) which aims to determine partially and simultaneously the influence of the independent variable on the dependent variable at a confidence level of 95% (α = 0.05). The results of research based on tests, both partial and simultaneous, explain that there is a significant influence of service quality variables and ease of transactions on customer satisfaction at BSI KCP USK 1 Banda Aceh.Keywords : Service quality, ease of transaction, mobile banking, customer satisfaction
MODAL USAHA DAN PENGETAHUAN KEWIRAUSAHAAN APAKAH MEMPENGARUHI KINERJA UMKM KECAMATAN SYIAH KUALA KOTA BANDA ACEH? Maulida, Zenitha; Ridha, Ainul; Nurbismi, Nurbismi; Ivana, Farah; Mediyati, Sisca; Masyithah, Syarifah Mauli
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 2 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i2.10453

Abstract

This study aims to examine whether of influence business capital and entrepreneurial knowledge affect the performance of MSME in Syiah Kuala District, Banda Aceh City.  The research method used is a quantitative. The population of this research is all MSME in Syiah Kuala District, Banda Aceh City, the population of which is 3.706 MSME units. The sampling technique used was purposive sampling and using the Slovin formula, namely 97 MSMEs. The data collection method uses a questionnaire distributed to MSMEs actors. The data analysis techniques used in this research descriptive statistic, multiple linear regression analysis, and hypothesis test both partially (t test) and simultaneously (F test) using SPSS application. The results of the study show that business capital and entrepreneurial knowledge have a positive and significant effect on the performance of MSMEs in Syiah Kuala District, Banda Aceh City, both partially and simultaneously.
Kinerja Keuangan dan Strategi Cash Holding Pada Perusahaan Artificial Intelligence (Ai) di Dunia: Menelaah Pengaruh Moderasi Dari Ukuran Perusahaan Amalia, Cut Intan; Liza, Laisa; Ivana, Farah
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7388

Abstract

This study aims to evaluate the influence of Return on Asset (ROA) and Return on Investment (ROI) on cash holding in global AI companies, considering firm size as a moderating variable. Employing a quantitative approach with associative hypothesis testing, the study was conducted on 13 prominent AI firms listed on stock exchanges in their respective countries. The sample was selected through a saturated sampling technique (census) covering the period from 2020 to 2024. Data analysis was performed using IBM SPSS 27 software to test the hypotheses with Moderation Regression Analysis (MRA). The results indicate that ROA does not have a significant effect on cash holding, either directly or through the moderating role of firm size. Conversely, the influence of ROI on cash holding shows a significant difference when firm size serves as a moderating variable. Although ROI does not have a significant direct effect, the relationship becomes significant through the moderation of firm size.
Co-Authors Amalia, Cut Intan Eliana Eliana Ilyas, Eliana Kesuma, Indra Liza, Laisa Masri Masyithah, Syarifah Mauli Maulida, Zenitha Mediyanti, Sisca Mediyati, Sisca Nurbismi, Nurbismi Raden Mohamad Herdian Bhakti Ramli, Muhammad Ridha Ridha, Ainul Zahra, Afifah