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All Journal Bulletin of Electrical Engineering and Informatics Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah At-Tawassuth: Jurnal Ekonomi Islam Journal of Education, Humaniora and Social Sciences (JEHSS) Journal of Accounting Auditing and Business Journal of Applied Engineering and Technological Science (JAETS) Management Studies and Entrepreneurship Journal (MSEJ) Pelita Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Applied Data Sciences Economics, Business and Management Science Journal International Journal of Applied Finance and Business Studies Jurnal Minfo Polgan (JMP) Bussman Journal : Indonesian Journal of Business and Management J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Balance : Jurnal Akuntansi dan Manajemen Gemilang: Jurnal Manajemen dan Akuntansi Journal of Artificial Intelligence and Digital Business Jurnal Adijaya Multidisiplin Jurnal Ilmiah Akuntansi Keuangan dan Bisnis JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Jurnal Ilmiah Akuntansi dan Keuangan PENG: Jurnal Ekonomi dan Manajemen Jurnal JUEMA
Rana Fathinah Ananda
Universitas Medan Area
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mathematics Physics Public Health Social Sciences Other

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Pengaruh Asimetri Informasi dan Kepemilikan Manajerial Terhadap Manajemen Laba Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019 Sari, Dewi Maya; Ananda, Rana Fathinah; Rahmadhani, Sari Nuzullina
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 1 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1317.076 KB) | DOI: 10.31289/jbi.v1i1.1058

Abstract

This study aims to determine the effect of information asymmetry and managerial ownership on earnings management in mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The population in this study are mining companies listed on the Indonesia Stock Exchange as many as 47 companies. Selection of the sample in this study using purposive sampling that samples are taken based on criteria-certain criteria. The sample in this study were 13 companies with 5 years of research so that the total data studied were 65 companies. The analysis technique used is panel data regression analysis which consists of descriptive analysis, classical assumption test, selection of panel data regression models, and hypothesis testing which is tested using Eviews 9. The results of the study using a partial test (t test) show that information asymmetry has a positive effect. and significant to earnings management. While managerial ownership has a negative and significant effect on earnings management. The results of the panel data regression showed that simultaneous asymmetry of information and kemanagerial ownership and significant effect on earnings management. jawa88
Pengaruh Perputaran Aset, Ukuran Perusahaan, Dan Leverage Terhadap Kinerja Keuangan Pada Perusahaan Bumn Yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023 Natal, Desmon; Ananda, Rana Fathinah
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 7, No 4 (2025): Journal of Education, Humaniora and Social Sciences (JEHSS), May
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v7i4.2689

Abstract

This study examines the influence of asset turnover, firm size, and leverage on the financial performance of state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange during the 2021–2023 period. The research uses a quantitative approach. The study population consists of 27 SOEs listed on the Indonesia Stock Exchange from 2021 to 2023. The sampling technique employed is non-probability sampling, specifically saturated sampling. The total sample comprises 81 annual financial reports of SOEs. The data analysis method used in this study is multiple linear regression, conducted using SPSS software version 29, along with classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of the study show that asset turnover has no significant effect on financial performance. Firm size has a significant effect on financial performance. Leverage does not have a significant effect on the financial performance of SOEs listed on the Indonesia Stock Exchange during the 2021–2023 period.
The Influence of Activity Ratio on Liquidity in Manufacturing Companies 2021-2023 Milala, Yosi Fhina Br; Pane, Aditya Amanda; Sagala, Indah Cahya; Ananda, Rana Fathinah; Dewi, Sucitra
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6791

Abstract

The aim of this research is to determine the effect of cash turnover, receivable turnover and inventory turnover on liquidity in food and beverage sub-sector manufacturing companies in 2021-2023, partially and simultaneously. The research design used is an associative approach. The population in this study was 47 mining companies listed on the Indonesia Stock Exchange for the 2021-2023 period with a sampling technique based on criteria using purposive sampling, so that the research sample consisted of 31 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange starting in 2021-2023. In this research, the type of data used is quantitative data. The data source used in this research was obtained from the Indonesia Stock Exchange (BEI) website. The data analysis method uses multiple linear regression analysis with SPSS.25. Based on the results of the t test that has been carried out, it can be concluded that Cash turnover has a positive and significant effect on Liquidity. Receivable turnover has a positive and significant effect on Liquidity. Inventory turnover has a positive and significant effect on Liquidity. Based on the results of the F test, it is concluded that Cash turnover, Receivable turnover and Inventory turnover have a simultaneous influence on Liquidity in Manufacturing Companies in the Food and Beverage Sub Sector 2021-2023
Design and Potential of a Hybrid Biogas Reactor with Solar Panels for Energy Conversion in Tropical Areas Nukhe Andri Silviana; Parluhutan Panjaitan; Ninny A Siregar; Nuril Mahda; Rana Fathinah Ananda; Yuana Delvika; Yudi Daeng Polewangi; Habib Satria; Indri Dayana
Journal of Applied Engineering and Technological Science (JAETS) Vol. 7 No. 2 (2026): Journal of Applied Engineering and Technological Science (JAETS)
Publisher : Yayasan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/jaets.v7i2.8977

Abstract

Improperly managed cow dung can pollute the environment, causing unpleasant odors and contaminating groundwater. Therefore, a portable biogas reactor with a floating digester model was designed to process the waste into biogas energy and organic fertilizer while reducing the impact of pollution. The design method used the Pahl and Beitz approach, starting from task clarification to design development, focusing on portability, efficiency, and ease of operation. The reactor was designed to be able to process up to 300 kg of waste per month and was equipped with solar panels as an alternative energy source to operate the heating agitator and sensors, making it suitable for use in areas with minimal electricity access. The system was tested based on the daily performance of photovoltaic PV from 7:00 am to 6:00 pm. Based on the results of observations, a typical pattern of the PV system with the highest performance occurred when the light intensity was maximum at 12:00 pm. This hybrid system and reactor has the potential to be a sustainable solution in livestock waste management and support environmentally friendly agricultural practices.
PENGARUH NILAI TAKSIRAN DAN UJRAH TERHADAP KEPUTUSAN NASABAH DALAM MENGGUNAKAN PRODUK GADAI EMAS PADA PT BANK  SYARIAH  INDONESIA, TBK CABANG MEDAN KAMPUNG BARU Iqbal Nur Hidayat; Aditya Amanda Pane; Rana Fathinah Ananda
Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 2 (2024): November
Publisher : CV. Armas Suan Sejahtera

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67398/juema.v1i2.52

Abstract

This study aims to determine the effect of estimated value and ujrah on customer decisions in using gold pawn products at PT Bank Syariah Indonesia, Tbk Medan Kampung Baru Branch. The population in this study was customers who pawned gold at PT Bank Syariah Indonesia, Tbk Medan Kampung Baru Branch, which was 355 people. The selection of samples in this study was based on calculations put forward by Slovin so that the sample obtained amounted to 78 respondents. Data processing is carried out with the SPSS Statistics 21 program tool. The data analysis techniques used are validity tests, reliability tests, classical assumption tests, multiple linear regression tests and hypothesis tests. The results of this study show that the estimated value has a positive and significant effect on customer decisions, ujrah has a positive and insignificant effect on customer decisions while the estimated value and ujrah simultaneously have a positive and significant effect on customer decisions. .
PENGARUH AUDIT TENURE, ROTASI AUDIT DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2019-2022 Maria Mercedes Br. Aritonang; Rana Fathinah Ananda; Aditya Amanda Pane
Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 2 (2024): November
Publisher : CV. Armas Suan Sejahtera

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67398/juema.v1i2.53

Abstract

The aim of this research is to determine the effect of audit tenure, audit rotation and company size on audit quality in food and beverage sub-sector manufacturing companies listed on the IDX in 2019-2022, partially and simultaneously. The research design used is an associative approach. The population in this study was 88 Food and Beverage Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange for the 2019-2022 period with a sampling technique based on criteria using purposive sampling, namely Food and Beverage Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange in the period 2019-2022 as many as 88 companies. Based on these criteria, the research sample is 26 companies in the Food and Beverage Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange starting in 2019-2022. In this research, the type of data used is quantitative data. The data source used in this research was obtained from the Indonesia Stock Exchange (BEI) website. The data collection method used in this research is documentation techniques. The documentation technique in this research was carried out by collecting secondary data in the form of research via the Indonesian Stock Exchange (BEI) via www.idx.co.id. The data analysis method uses multiple linear regression analysis with SPSS.25 Based on the results of the t test that has been carried out, it can be concluded that audit tenure has no effect on quality, audit rotation has no effect on audit quality, company size has no effect on audit quality. Based on the results of the F test, it was concluded that audit tenure, audit rotation, company size had a simultaneous positive and significant effect on audit quality
Pengaruh Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Daerah(Studi Kasus pada SKPD BPKPD Kabupaten Nias) Elfandyka Pratama Lase; Rana Fathinah Ananda; Thezar Fiqih Hidayat Hasibuan; Shabrina Tri Asti Nasution
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2025): Juli-September, Education, Economic dan Social Studies
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/h36g4x26

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh sistem informasi akuntansi dan sistem pengendalian internal terhadap kualitas laporan keuangan daerah. Berdasarkan hipotesis penelitian yang telah ditetapkan diketahui bahwa sistem informasi akuntansi dan sistem pengendalian internal berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Jenis penelitian kuantitatif dengan pendekatan asosiatif kausal. Jumlah populasi sebanyak 41 responden dan penentuan sampel dengan teknik random sampling sebanyak 41 responden. Teknik pengolahan dana menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial sistem informasi akuntansi dan sistem pengendalian internal berpengaruh positif dan signifikan terhadap kualitas laporan keuangan dan secara simultan sistem informasi akuntansi dan sistem pengendalian internal berpengaruh positif dan signifikan terhadap kualitas laporan keuangan..
Pengaruh Penggunaan Aplikasi Akuntansi Berbasis Digital terhadap Efisiensi Laporan Keuangan Muhammad Maulana Iqbal; Rana Fathinah Ananda; Sucitra Dewi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.10925

Abstract

Penelitian ini bertujuan untuk mengidentifikasi pengaruh dari Penggunaan Aplikasi Akuntansi Berbasis Digital terhadap Efisiensi Laporan Keuangan. Perkembangan teknologi informasi yang pesat di era 5.0 saat ini, meningkatkan produktivitas dan efisiensi bisnis. Globalisasi dan Penggunaan Aplikasi Akuntansi Berbasis Digital yang mengubah cara orang untuk beraktivitas. Meningkatnya jumlah dan peran UMKM di Indonesia. Namun, masih banyak UMKM, khususnya UMKM, yang belum memanfaatkan teknologi digital dalam pembuatan laporan keuangani. Terdapat banyak UMKM, khususnya UMKM yang masih menggunakan sistem manual dalam proses akuntansi, seperti pencatatan keuangan, pelaporan, dan penyimpanan data. Sistem manual ini tidak efisien dan rentan terhadap kesalahan. Hal ini menyebabkan kesulitan dalam pengelolaan keuangan dan pengambilan keputusan. Penelitian ini menggunakan metode kuantitatif. Penyebaran kuesioner kepada 30 responden untuk mengumpulkan data kuantitatif dari sampel pengguna aplikasi digital. Hasil analisis data menunjukan bahwa Penggunaan Aplikasi Akuntansi Berbasis Digital berpengaruh positif dan signifikan terhadap Efisiensi Laporan Keuangan. Pengaruh Penggunaan Aplikasi Akuntansi Berbasis Digital terhadap Efisiensi proses akuntansi pada UMKM adalah sebesar 89,4%. Sedangkan, pengaruh Penggunaan Aplikasi Akuntansi Berbasis Digital terhadap Efektivitas proses akuntansi pada UMKM adalah sebesar 88,8%. Selain itu, Penggunaan Aplikasi Akuntansi Berbasis Digital dapat meningkatkan Efisiensi Laporan Keuangan. Selanjutnya hasil penelitian ini menunjukkan bahwa Penggunaan Aplikasi Akuntansi Berbasis Digital merupakan alat yang bermanfaat bagi UMKM untuk meningkatkan Efisiensi Laporan Keuangan.
Akuntabilitas Kinerja ASN Berbasis Digitalisasi dalam Pelayanan Pangan Mendukung Asta Cita Deli Serdang Saima Rambe; Ratna Sari Dewi; Rana Fathinah Ananda
Jurnal Minfo Polgan Vol. 15 No. 2 (2026): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v15i2.16599

Abstract

The performance accountability of State Civil Apparatus (ASN) is an important element in ensuring the quality of public services in the food sector and supporting the achievement of the national food security agenda. This study aims to analyze the effect of digital technology-based ASN performance accountability on public services in the food sector and its support for the Asta Cita of national food security in Deli Serdang Regency, as well as to examine the mediating role of public services in the food sector. The study used a quantitative approach with an explanatory design and cross-sectional data collection. The research sample consisted of 34 ASN directly involved in public services in the food sector and was selected using purposive sampling. Data were collected through a Likert-scale questionnaire and analyzed using Partial Least Squares-Structural Equation Modeling using SmartPLS. The results showed that ASN performance accountability had a positive and significant effect on supporting the achievement of Asta Cita of national food security with a path coefficient of 0.617 and p<0.001. ASN performance accountability also had a positive and significant effect on public services in the food sector with a coefficient of 0.729 and p<0.001. Public services in the food sector have the strongest positive and significant influence on support for the achievement of Asta Cita with a coefficient of 0.846 and p<0.001, and are also proven to mediate the relationship between ASN performance accountability and support for the achievement of Asta Cita. These findings imply the need for integration of accountability systems, digital reporting, data traceability, and improvement of ASN competencies. It is concluded that strengthening accountability based on digital technology can improve the quality of public services in the food sector and strengthen the implementation of food security policies. Future research is recommended to expand the study area, use a longitudinal design, and add variables of digital competency, internal supervision, institutional coordination, and community participation.
Pengaruh Green Accounting dan Komite Audit Terhadap Pengungkapan Sustainability Report pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2021 – 2024 Fauziah Rahman; Rana Fathinah Ananda; Indah Cahya Sagala; Parassela Pangestu Primadiva
Economics, Business and Management Science Journal Vol 6, No 2 (2026): Economics, Business and Management Science Journal, August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v6i2.1111

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh green accounting dan komite audit terhadap pengungkapan sustainability report pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik purposive sampling, sehingga diperoleh 11 perusahaan sebagai sampel dengan total 44 unit analisis. Metode analisis yang digunakan adalah regresi linear berganda dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa secara parsial green accounting dan komite audit berpengaruh signifikan terhadap pengungkapan sustainability report. Secara simultan, kedua variabel tersebut juga berpengaruh signifikan. Nilai koefisien determinasi (R²) sebesar 0,62 menunjukkan bahwa 62% variasi pengungkapan sustainability report dapat dijelaskan oleh green accounting dan komite audit, sedangkan sisanya dipengaruhi oleh faktor lain di luar model. Penelitian ini memberikan implikasi bahwa penerapan praktik akuntansi lingkungan dan efektivitas fungsi pengawasan komite audit berperan penting dalam meningkatkan transparansi pelaporan keberlanjutan perusahaan.
Co-Authors Aditya Amanda Pane Anggi Tri Lestari Purba Annisa Putri Atika Rizki Ayudia Popy Sesilia Br Sebayang, Minda Muliana Devi Ayu Putri Sirait Dewi Maya Sari Elfandyka Pratama Lase Elisabeth Elfrida Gultom Fahmi, Habib Fauziah Rahman Habib Satria Hartono Hartono Hasanuddin Hasbiana Dalimunthe Indah Cahya Sagala Indri Dayana Iqbal Nur Hidayat Mahyuddin K. M Nasution Maria Mercedes Br. Aritonang Marischa Elveny, Marischa Marizha Nurcahyani Milala, Yosi Fhina Br Muhammad Maulana Iqbal Nasution, Mahyuddin K.M Natal, Desmon Ninny A Siregar Nuril Mahda Parassela Pangestu Primadiva Parluhutan Panjaitan Rahmadhani, Sari Nuzullina Ratna Sari Dewi Saima Rambe Salsabilla, Namira Sari Bulan Tambunan Sari Nuzullin Rahmadhani Sarina Sarina Suci Salmani Sucitra Dewi Syah, Rahmad B.Y Syah, Rahmad Bayu T. Alvi Syahri Mahzura Tarigan, Naufal Detra Utoyo Thezar Fiqih Hidayat Hasibuan Tursina Tursina Warsani Purnama Sari Yuana Delvika Yudi Daeng Polewangi Yusnaini Yusnaini