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All Journal Proceedings of International Conference on Multidiciplinary Research Prosiding Seminar Nasional Universitas Serambi Mekkah SI-MEN (AKUNTANSI & MANAJEMEN) STIES Serambi Engineering
Rita Nengsih
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Agriculture, Biological Sciences & Forestry Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences Other

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Factors Affecting the Value of Regional Government Financial Reporting Information Rita Nengsih
International Conference on Multidisciplinary Research Vol 3, No 1 (2020): ICMR
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/pic-mr.v3i1.2631

Abstract

This study aimed to examine the effects of the quality of human resources, the use of informationtechnology, internal control systems, and regional financial supervision simultaneously and partiallyon the value of financial reporting information for the regional government of Nagan Raya. Thepopulation in this study were 67 employees at the Regional Revenue and Financial Management Officeof Nagan Raya Regency. The data were collected from questionnaires, books and journal articles andanalyzed quantitatively using multiple linear regression. The results showed that the quality of humanresources, the utilization of information technology, internal control, and regional financial controlhad a significantly positive effect on the value of information on financial reporting of the regionalgovernment of Nagan Raya, simultaneously and partially.Keywords: The Quality of Human Resources, Information Technology, Internal Control, FinancialSupervision, Financial Reporting Information.
Pengaruh Profitabilitas, Likuiditas dan Ukuran Perusahaan terhadap Kebijakan Dividen pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2017 Melsi Damayanti; Rita Nengsih; Zainuddin Zainuddin
SI-MEN Vol 9 No 2 (2018): Jurnal Si-Men
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (755.975 KB)

Abstract

This study aims to examine the effect of profitability, liquidity and company size on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange for the period 2012-2017. this research was conducted on the Indonesia Stock Exchange. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange during the period of 2012 to 2017. The sampling technique was carried out by purposive sampling method. The criteria for the company to be sampled are manufacturing companies that are consistently listed on the Indonesia Stock Exchange in the period 2012-2017, routinely publish their financial reports and consecutively distribute dividends during the period of 2012 to 2017. Based on the above criteria, only 3 companies meet the criteria for sampling. The results of the research and hypothesis testing showed that the return on assets, current ratio and firm size together and partially affect dividend payout ratio in manufacturing companies listed on the Indonesia Stock Exchange for the period 2012-2017. The value of the correlation coefficient (R) of 0.614 shows that the correlation between the dependent variable (DPR) and the independent variables (ROA, CR and firm size) is 61.4%. The coefficient of determination (R2) of 0.377 means the ability of the independent variable in explaining the dependent variable is 37.7% and the remaining 62.3% is explained by other variables not included in this study.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI BELANJA LANGSUNG PEMERINTAH PROVINSI ACEH Rita Nengsih; Sufitrayati Sufitrayati; Maksalmina Maksalmina; Fitria Fitria; Zenitha Maulida
Prosiding Seminar Nasional USM Vol 3, No 1 (2022): SEMNAS MULTIDISIPLIN ILMU
Publisher : Universitas Serambi Mekkah

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Abstract

Pemerintah daerah sebagai pelaksana dan pengatur pengelolaan keuangan daerah dituntut untuk mampu meningkatkan penerimaan daerah. Keberhasilan pemerintah daerah dapat dilihat dari kemampuannya dalam mengelola keuangan daerah. Pengelolaan keuangan daerah yang baik akan meningkatkan pendapatan daerah dan meningkatkan pembangunan di daerah. Namun, dalam pengelolaan keuangan daerah ini selalu ada kendala dalam melakukan alokasi belanja untuk setiap daerah dengan kebutuhan daerah yang yang bertolak belakang dengan pendapatan daerah yang terbatas. Penelitian ini bertujuan untuk menganalisis, menguji dan membuktikan pengaruh pendapatan asli daerah dan dana alokasi khusus secara simultan dan parsial terhadap belanja langsung pemerintah kabupaten/kota Provinsi Aceh tahun 2012-2019. Sampel pada penelitian ini adalah keseluruhan populasi yang terdiri dari 23 kabupaten/kota di Provinsi Aceh. Metode analisis data dilakukan dengan uji asumsi klasik, analisis regresi berganda, uji korelasi dan determinasi. Hasil penelitian menunjukkan bahwa pendapatan asli daerah dan dana alokasi khusus secara simultan dan parsial berpengaruh signifikan terhadap belanja langsung pemerintah kabupaten/kota Provinsi Aceh tahun 2012-2019. Nilai koefisien korelasi (R) sebesar  0,722 menunjukkan bahwa derajat hubungan antara variabel bebas dengan variabel terikat sebesar 0,722 atau 72,2%. Nilai koefisien determinasi (R2) sebesar 0,521, artinya setiap perubahan – perubahan dalam variabel belanja langsung dapat dijelaskan oleh variabel pendapatan asli daerah dan dana alokasi khusus sebesar 0,521 atau 52,1%. Sedangkan sisanya sebesar 47,9% dijelaskan oleh variabel-variabel lain diluar penelitian ini seperti dana alokasi umum, jumlah penduduk, luas wilayah dan lain sebagainya. Kata Kunci: Belanja Langsung; Dana Alokasi Khusus; Pendapatan Asli Daerah; Provinsi Aceh
Pengaruh Inovasi Produk Terhadap Kinerja Keuangan dan Profitabilitas Industri Plastik Daur Ulang , Maksalmina; Rahmah Yulianti; , Maryam; Rita Nengsih; Raisa Alifia
Jurnal Serambi Engineering Vol. 10 No. 2 (2025): April 2025
Publisher : Faculty of Engineering, Universitas Serambi Mekkah

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Abstract

This study is a literature review that examines the impact of product innovation on financial performance and profitability in the recycled plastic industry in Indonesia. With growing environmental awareness and the adoption of circular economy practices, the industry faces challenges to remain both competitive and sustainable. The literature review and previous studies indicate that product innovation significantly improves profit margins, asset turnover, and sales growth. Innovations in aesthetic design, functional features, and the use of environmentally friendly materials have been shown to increase consumer appeal and drive long-term profitability. In addition, structured innovation risk management and alignment with market trends are key to success. The study concludes that product innovation, combined with digitalization and sustainable approaches, is not only a strategic imperative, but also a fundamental pillar for the development of a resilient, competitive and environmentally responsible recycled plastics industry.
Co-Authors , Maksalmina , Maryam Fitria Fitria Maksalmina Maksalmina Melsi Damayanti Rahmah Yulianti Raisa Alifia Sufitrayati Sufitrayati Zainuddin Zainuddin Zenitha Maulida