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All Journal Jurnal Telaah dan Riset Akuntansi Jurnal Akuntansi Muhammadiyah Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
Rulfah M Daud
Universitas Syiah Kuala
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH INFORMASI KEUANGAN DAN NON KEUANGAN TERHADAP INITIAL RETURN PADA PERUSAHAAN YANG MELAKUKAN PENAWARAN UMUM SAHAM PERDANA DI BURSA EFEK INDONESIA PERIODE 2014-2016 Rizka Nadia; Rulfah M Daud
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The purpose of this study is to examine the effect of financial information (Earning Per Share (EPS), Debt To Equity Ratio (DER) and Return On Asset (ROA)) and non-financial information (Reputation Underwriter and Reputation Auditor) to initial returns on companies that do Initial public offering in Indonesia Stock Exchange period 2014-2016. The type of research used is verification research with purposive sampling method. The target population of this study is all companies that conduct initial public offering (IPO) and subsequently listed its shares (lisiting) on BEI since January 1, 2014 s.d. 31 December 2016. After the selection there are 56 research target populations. The data used in this research is secondary data. Secondary data needed in this study can be grouped into two types of data that is quantitative and qualitative data obtained from the prospectus of the company that became the sample of this study. Hypothesis testing is used by performing multiple linear analysis.The results of this study indicate that Earning Per Share, Debt to Equity Ratio, Return on Asset, Underwriter Reputation, and Reputation Auditor jointly affect the Initial Return on companies that conduct initial public offering in Indonesia Stock Exchange period 2014 s.d. 2016. Earning Per Share partially effect on Initial Return on companies that conduct initial public offering in BEI period 2014 s.d. 2016. Debt to Equity Ratio partially has no effect on Initial Return on companies that conduct initial public offering in BEI period 2014 s.d. 2016. Return on Asset partially has no effect on Initial Return on companies that conduct initial public offering in IDX period 2014 s.d. 2016. Reputation Underwriter partially effect on Initial Return on the company offering initial stock in BEI period 2014 s.d. 2016. Reputation Auditors partially influence on Initial Return on the company performing shares in the stock period in 2014 s.d. 2016
PENGARUH PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN DAN PARTISIPASI ANGGARAN TERHADAP PENGENDALIAN BIAYA (Studi pada BUMN di Kota Banda Aceh) Jihan Rojana; Rulfah M. Daud; Jhon Andra Asmara
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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ABSTRACT: This study aims to determine whether the accountability effects on cost control, budget participation effects on cost control, and the accountability and budget participation have simultaneous effect on cost control. The population of this study included 73 managers and financial staff of state-owned companies in Banda Aceh. 20 companies were selected as the  samples. This study used primary data for data collection by distributing questionnaires to managers and staff in the finance department of BUMN Banda Aceh. The methods used was  multiple linear regression analysis with the help of the SPSS. Accountability has a significant effect on cost control, while budget participation has no effect on cost control. Accountability and budget participation provide simultaneous effect on cost control.  
PENGARUH DESENTRALISASI, STRATEGI BISNIS, DAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL (STUDI EMPIRIS PADA PERUSAHAAN BUMN DI BANDA ACEH) Qari Nur Islami; Rulfah M. Daud
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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This study aims to (1) Analyze the effect of decentralization on managerial performance, (2) Analyze the effect of business strategy on managerial performance, (3) Analyze the effect of broad scope on managerial performance, (4) Analyze the effect of timeliness on managerial performance, (5) Analyze the effect of aggregation on managerial performance, (6) Analyze the effect of integration on managerial performance, (7)Analyze the effect of decentralizatiion, business strategy, broad scope, timeliness, aggregation, and integration on managerial performance. The population of this research is top manager and middle manager to 83 managers who had been set as sample in 22 companies. This study uses primary data with data collection techniques were collected by distributing questionnaires at BUMN companies. Statistical tests are performed using multiple linear regression analysis with SPSS version 22. The results of this study prove that the decentralization, broad scope, timeliness, aggregation, and integration have a significant possitive effect on managerial performance. Business strategy have not effect on managerial performance. 
PENGARUH OPERATING PROFIT MARGIN, DIVIDEND PAYOUT RATIO, PROFITABILITAS, DAN PRICE EARNING RATIO TERHADAP PRAKTIK PERATAAN LABA PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014 Rulfah M Daud
Jurnal Akuntansi Muhammadiyah (JAM) Vol 8, No 1 (2017): Edisi Juli - Desember 2017
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v8i1.535

Abstract

The objectives of this research are to examine (1) the effect of operating profit margin, dividend payout ratio, profitability, and price earning ratio simultaneously on income smoothing, and (2) the effect of operating profit margin, dividend payout ratio, profitability, and price earning ratio partially on income smoothing.            The method used in this research is purposive sampling method. The sample of this research is LQ-45 company listed in Indonesia Stock Exchange during 2010 until 2014. The analysis method used in the research is logistic regression.            The result of this research are (1) operating profit margin, dividend payout ratio, profitability, and price earning ratio simultaneously have an effect on the income smoothing, (2) operating profit margin and dividend payout ratio partially have an affect the income smoothing and, (3) profitability and price earning ratio have not effect on the income smoothing
Co-Authors Abrar Amri Alghiffari Yuranda Alvini Hassanah Dessy Mauliza Jhon Andra Asmara Jihan Rojana Novi Liya Sari Nur Afni Syarifuddin Qari Nur Islami Rizka Fauzi Rizka Nadia Suci Riskia Vonna Zata Ghaisani Mazaya