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All Journal Bulletin of Electrical Engineering and Informatics Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Journal of Applied Data Sciences Balance : Jurnal Akuntansi dan Manajemen JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Jurnal Ilmiah Akuntansi dan Keuangan
Ananda, Rana Fathinah
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Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Social Sciences Other

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Pengaruh Intellectual Capital dan Corporate Social Responsibility Terhadap Kinerja Perusahaan (Studi Empiris: Perusahaan yang Terdaftar di BEI Periode 2015-2019) Salsabilla, Namira; Ananda, Rana Fathinah; Sirait, Devi Ayu Putri
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 5 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i5.24230

Abstract

Pengkajian ini menunjukkan bagaimana dampak dari Intellectual Capital serta Corporate Social Responsibility pada Kinerja Perusahaan. Berdasarkan fenomena dari tidak diterapkannya Corporate Social Responsibility serta Intellectual Capital pada perusahaaan akan mengakibatkan kegagalan manajeman untuk mempertahankan Kinerja Perusahaan. Pengkajian ini menggunakan perusahaan yang terverifikasi di BEI sejak 2015-2019 sebagai objek pengkajian. pengkajian ini sifatnya asosiatif dengan data kuantitatif dengan sumber data sekunder yaitu data financial perusahaan yang terverifikasi di BEI sejak 2015-2019. Total populasi pengkajian ini sejumlah 193 dengan tekinik purposiv sampling. Sehingga di peroleh data sebanyak 112 sampel penelitian. Teknik analisanya memakai regresi data panel dengan aplikasi Eviews. Hasil uji dengan parsial Intellectual Capital bernilai positif dengan Prob.0,0006<0,05 dimaknai berdampak serta signifikan pada kinerja perusahaan. Sedangkan Corporate Social Responsibility menunjukkan nilai koefisien positif bernilai Prob. 0,0016<0,05 yang artinya berdampak signifikan positif pada Kinerja Perusahaan. Dengan simultan Intellectual Capital serta Corporate Social Responsibility pada kinerja perusahaan menunjukkan hasil sejumlah 0,001389<0,05 dimaknai berdampak. Berdasarkan hasil penelitian tersebut dapat disimpulan bahwa dalam mengambil keputusan dengan memanfaatkan Intellectual Capital sebagai alat pendukung akan menghasilkan keputusan yang baik dan inovatif, begitupun dengan Corporate Social Responsibility sebagai komponen utama guna meningkatkan reputasi perusahaan terhadap lingkungan dan masyarakat.
Advancing Sustainable Development in PROPER-Registered Public Companies through Green Accounting and Material Flow Cost Accounting Ananda, Rana Fathinah; Rahman, Fauziah; Rahmadhani, Sari Nuzullina; Tambunan, Sari Bulan; Tursina, Tursina
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 14 No. 1 (2025): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/sfmjsa77

Abstract

This study investigates the impact of Green Accounting and Material Flow Cost Accounting on Sustainable Development among publicly traded companies participating in PROPER during the 2019–2023 period. The research population encompasses 661 companies consistently listed throughout those years. Using a purposive sampling method, the study selected companies that published complete financial reports and were listed in PROPER for the entire observation period. Based on these criteria, a final sample of 9 companies was identified, resulting in 45 data observations across five years. Panel Data Regression was employed as the analytical technique. The findings reveal that both Green Accounting and Material Flow Cost Accounting exert a positive and significant partial influence on Sustainable Development. Furthermore, the combined effect of these two accounting approaches contributes meaningfully to the advancement of sustainability practices among companies listed on the Indonesia Stock Exchange during the observed period.
Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Suci Salmani; Ananda, Rana Fathinah; Br Sebayang, Minda Muliana
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.642

Abstract

Tindakan fraud pada laporan keuangan saat ini semakin meningkat. Dampak dari tindakan tersebut tidak hanya dirasakan oleh para investor secara individual. Namun, juga berdampak terhadap stabilitas ekonomi secara global. Telah banyak dilakukan penelitian terkait fraud dengan menggunakan fraud triangle yang berkembang menjadi fraud diamond yang menambahkan capitability sebagai faktor prndorong fraud. Saat ini juga telah muncul fraud pentagon yang menambahkan arrogance sebagai faktor tambahan pendorong terjadinya fraud. Penelitian ini bertujuan untuk menguji pengaruh faktor pada fraud pentagon (pressure, arrogance, competence/capitability, dan rationalization) terhadap fraud pada laporan keuangan. Sampel yang digunakan dalam penelitian ini adalah perusahaan BUMN yang telah go-public di BEI dengan menggunakan data laporan keuangan tahun 2020-2023. Berdasarkan hasil uji t dapat disimpulkan bahwa variabel Pressure Financial Stability, Opportunity Nature Of Industry, Competence Change In Director, Dan Arrogance Dualism Position berpengaruh negatif dan signifikan terhadap Financial Statement, sedangkan variabel Rationalization Changes In Director berpengaruh positif dan signifikan terhadap Financial Statement perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020-2023.   Fraudulent acts in financial reports are currently increasing. The impact of these actions is not only felt by individual investors. However, it also has an impact on global economic stability. There has been a lot of research related to fraud using the fraud triangle which has developed into a fraud diamond which adds capability as a driving factor for fraud. Currently, a fraud pentagon has emerged which adds arrogance as an additional factor driving fraud. This research aims to examine the influence of factors in the fraud pentagon (pressure, arrogance, competence/capitability, and rational-ization) on fraud in financial reports. The sample used in this research is state-owned companies that have gone public on the IDX using financial report data for 2020-2023. Based on the results of the t-test, it can be concluded that the variables Pressure Financial Stability, Opportunity Nature Of Industry, Competence Change In Director, and Arrogance Dualism Position have a negative and significant effect on the Financial Statement, while the Rationalization Changes In Director variable has a positive and significant effect on the Financial Statement of BUMN companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023
An Effective Hybrid Approach for Predicting and Optimizing Business Complexity Metrics and Data Insights Syah, Rahmad B.Y; Elveny, Marischa; Ananda, Rana Fathinah; Nasution, Mahyuddin K.M; Hartono, Hartono
Journal of Applied Data Sciences Vol 6, No 3: September 2025
Publisher : Bright Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47738/jads.v6i3.830

Abstract

This study proposes a hybrid approach for optimizing complexity prediction in the domain of business intelligence by integrating three powerful techniques: the Multi-Objective Complexity Prediction Model (MPK), Principal Component Analysis (PCA), and the XGBoost regression algorithm. The MPK model serves as a state-based simulator to capture system complexity dynamics, while PCA is employed to reduce data dimensionality and eliminate redundancy among features. Subsequently, XGBoost is used as a non-linear predictive model to estimate complexity values based on the refined input features. The results show that this hybrid approach significantly improves prediction accuracy, reduces data noise, and streamlines the modelling process. Quantitative evaluation using Mean Squared Error (MSE), Mean Absolute Error (MAE), and the R-squared (R²) metric demonstrates exceptional performance, with an MAE of 0.000035, an MSE of 6.7 × 10⁻⁹, and an R² of 0.9999999. These results confirm that the integration of MPK, PCA, and XGBoost is highly effective for complexity prediction tasks and can provide accurate and insightful outcomes in business intelligence analytics.
Pengaruh Sistem Informasi Akuntansi dan Kualitas Sumber Daya Manusia terhadap Kinerja Aparatur Pemerintah Desa di Kecamatan Lawe Bulan Kabupaten Aceh Tenggara Sarina, Sarina; Pane, Aditya Amanda; Ananda, Rana Fathinah; Asti Nasution, Shabrina Tri
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 10, No 1 (2025): February 2025, Disaster and Disease in History
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v10i1.33896

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Sistem Informasi Akuntansi dan Kualitas Sumber Daya Manusia terhadap Kinerja Aparatur Pemerintah Desa Kcematan Lawe Bulan, Aceh Tenggara. Data penelitian ini dikumpulkan dengan menyebarkan kuesioner kepada 40 Aparatur Desa kantor Desa Kecamatan Lawe Bulan. Hasil penelitian ini menunjukkan bahwa sistem informasi akuntansi tidak bepengaruh terhadap Kinerja Aparatur Pemerintah Desa Kecamatan Lawe Bulan, Aceh Tenggara. Kualitas Sumber Daya Manusia berpengaruh positif terhadap Kinerja Aparatur Pemerintah Desa Kecamatan Lawe Bulan, Aceh Tenggara. Sistem Infromasi Akuntansi dan Kualitas Sumber Daya Manusia secara simultan berpengaruh positif dan signifikan terhadap Kinerja Aparatur Pemerintah Desa Kecamatan Lawe Bulan, Aceh Tenggara. Oleh karena itu dapat disimpulkan bahwa pernyataan hipotesis yang menyatakan Sistem Informasi Akuntansi dan Kualitas Sumber Daya Manusia secara simultan berpengaruh terhadap Kinerja Aparatur Pemerintah Desa Kecamatan Lawe Bulan, Aceh Tenggara, diterima.
A novel MPK optimization framework for financial data analysis incorporating complexity and uncertainty management Syah, Rahmad Bayu; Elveny, Marischa; Ananda, Rana Fathinah; Nasution, Mahyuddin Khairuddin Matyuso
Bulletin of Electrical Engineering and Informatics Vol 14, No 4: August 2025
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/eei.v14i4.9358

Abstract

In a competitive environment, the ability to scale quickly and successfully is a critical need. This research proposes a new framework using multi-objective complexity prediction model (MPK) for financial data analysis, including complexity and uncertainty management. This model integrates input, uncertainty, and output optimization functions (OOFs) (input optimization function (IOF), uncertainty optimization function (UOF), and OOF) to predict complex output values under dynamic business conditions. Model evaluation is carried out using performance metrics, namely mean squared error (MSE), root mean squared error (RMSE), mean absolute error (MAE), and R² score. The evaluation results show that this model has an MSE value of 20.112, an RMSE of 2.267, and an MAE of 2.351, reflecting a low prediction error rate and high accuracy. In addition, the R² value of 0.884259 indicates that this model is able to explain around 88.4% of the variability in the output data, indicating its ability to capture complex data patterns. Thus, the proposed MPK model is effective in predicting output values in complex business scenarios and can be applied for strategic decision-making under conditions of uncertainty.
Co-Authors Asti Nasution, Shabrina Tri Br Sebayang, Minda Muliana Hartono Hartono Mahyuddin K. M Nasution Marischa Elveny, Marischa Nasution, Mahyuddin K.M Pane, Aditya Amanda Rahmadhani, Sari Nuzullina Rahman, Fauziah Salsabilla, Namira Sarina Sarina Sirait, Devi Ayu Putri Suci Salmani Syah, Rahmad B.Y Syah, Rahmad Bayu Tambunan, Sari Bulan Tursina Tursina