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All Journal NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum FORUM PAEDAGOGIK Jurnal Ilmu Ekonomi dan Bisnis
Nisha Marina
Fakultas Ekonomi, Universitas Terbuka, Indonesia
Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Yushita Marini; Nisha Marina
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 1, No 1 (2017): April 2017
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1182.61 KB) | DOI: 10.30601/humaniora.v1i1.37

Abstract

This study aimed to get empirical evidence regarding the corporate governance mechanism proxied by the size of the board of commisioners, independent directors, the size of the board of directors and audit committees that affect the value of the company. This study using purposive sampling method for collecting samples of the companies listed in Indonesia Stock Exchange that publish the complete annual financial statements for 2010-2014, have the data necessary corporate governance in research, the company has never delisted and present its financial statements in Indonesian Rupiah , From the analysis of the study showed that the size of the board of commisioners, independent directors, and the size of the board of directors affect the value of the company, while the audit committee does not affect the value of the company.
PEMANFAATAN E-LEARNING TERHADAP MATA KULIAH BERPRAKTEK PADA MAHASISWA AKUNTANSI UNIVERSITAS TERBUKA DI PROVINSI ACEH Yushita Marini; Nisha Marina; Edy Syarif; Vina Arnita
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 9, No 4 (2022): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v9i4.2022.1474-1482

Abstract

Kegiatan pembelajaran mata kuliah berpraktek dibanyak Universitas termasuk Universitas Terbuka (UT) biasanya dilaksanakan dengan cara tatap muka, namun dikarenakan masa pandemi Covid-19, maka kebijakan pelaksanaan praktek mata kuliah dengan cara online pun dilakukan guna menjaga kesehatan bersama. Melalui aplikasi e-learning.ut.ac.id, Universitas Terbuka (UT) menerapkan mata kuliah berpraktek khususnya bidang akuntansi melalui daring (dalam jaringan). Untuk terus dapat meningkatkan mutu akademik dan pelayanan di masa depan, UT telah mengembangkan kurikulum mata kuliah pembelajarannya dengan melaksanakan praktek mata kuliah ekonomi, khususnya bidang studi akuntansi melalui pemanfaatan e-Learning , tidak lagi hanya melalui praktek tatap muka. Penelitian ini dilakukan untuk mendapatkan informasi pemanfaatan e-learning pada mata kuliah berpraktek, khususnya bidang studi Akuntansi. Penelitian dilakukan dengan menyebarkan instrumen kuisioner kepada para mahasiswa Jurusan Akuntansi Universitas Terbuka yang berada di daerah Provinsi Aceh yang mengambil mata kuliah berpraktek, yaitu Laboratorium Pengantar Akuntansi dan Laboratorium Auditing. Hasil penelitian menunjukkan bahwa pelaksanaan mata kuliah berpraktek online dinyatakan bermanfaat secara positif terhadap perolehan nilai akhir mata kuliah mahasiswa akuntansi yang berpraktek online dengan nilai rata-rata B+. Hal ini menunjukkan bahwa mata kuliah berpraktek dapat dilakukan dengan pemanfaatan pembelajaran melalui e-learning.
PERSEPSI MAHASISWA IAIN PADANGSIDIMPUAN TERHADAP PEMBELAJARAN ONLINE DI ERA PANDEMI COVID-19 Maulana Arafat Lubis; Nisha Marina; Nashran Azizan; Fery Muhamad Firdaus
FORUM PAEDAGOGIK Vol 12, No 1 (2021): 10 Articles, Pages 1-159
Publisher : IAIN Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/paedagogik.v13i1.3487

Abstract

Many impacts occurred when the COVID-19 pandemic occurred to disturb all humans on earth. The unrest came from students. One of the student concerns was that learning was carried out online. This case is the basis of the research. The research objective was to explore student difficulties during online learning during the COVID-19 period, the application used during online learning during the COVID-19 period, and the student's response to online learning during COVID-19. This study uses a qualitative method through a case study approach. The research was conducted at IAIN Padangsidimpuan. The informants in this study were 37 PGMI students from 2016-2019. Data collection using unstructured-planned interviews. The research procedure refers to the Creswell model. Data analysis used ATLAS.ti version 8 software. The results of this study obtained information from informants that students experienced many difficulties during online learning during the COVID-19 period, such as the high cost of buying data packages, the problem of internet signals and the exposure of less understood lecturers' material. During online learning, the teleconference application often used is google meet, while the social media that is always used is WhatsApp. So, from the conscience of each informant, they hoped that the learning process would not be thoroughly carried out online to reduce costs for buying internet packages or learning to be carried out face-to-face again on the condition that they adhere to health protocols.
Literature Review: Pengukuran Kinerja Sektor Publik di Era Globalisasi Fadil Azury Farega Rambe; Raihan Ananda Azma; Maureen Christy A.Br. Simarmata; Nasirwan Nasirwan; Zamhir Basem; Nisha Marina
Jurnal Ilmu Ekonomi dan Bisnis Vol 2 No 2 (2024): Oktober
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v2i2.48

Abstract

Digitalisasi telah membawa perubahan signifikan dalam pengukuran kinerja sektor publik, meningkatkan efisiensi pengumpulan data dan transparansi pelaporan. Dengan memanfaatkan teknologi modern, instansi publik dapat menganalisis data secara real-time, yang berkontribusi pada peningkatan akuntabilitas dan partisipasi masyarakat. Meskipun demikian, keberhasilan implementasi digitalisasi memerlukan kesiapan infrastruktur, keterampilan sumber daya manusia, dan keamanan data yang memadai. Rekomendasi untuk mengoptimalkan manfaat digitalisasi mencakup integrasi sistem, pelatihan pegawai, dan prioritas pada keamanan informasi. Kolaborasi antara pemerintah, penyedia teknologi, dan masyarakat sangat penting untuk mencapai transformasi digital yang diharapkan dapat meningkatkan pelayanan publik secara keseluruhan. Penelitian ini menyoroti pentingnya pengukuran kinerja yang berbasis data dalam memastikan pelayanan yang efektif dan efisien di era digital.
Efektivitas Sistem Informasi Akuntansi Pada UMKM Kota Pematangsiantar Rotua Juliana S; Maya Sari Saragih; Muhammad Ridha Habibi Z; Taufik Hidayat; Sofyan Hidayat; Nisha Marina
Jurnal Ilmu Ekonomi dan Bisnis Vol 2 No 2 (2024): Oktober
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v2i2.148

Abstract

In research regarding "The Influence of User Competence, Task Complexity, and Sophistication of Information Technology on the Effectiveness of Accounting Information Systems in MSMEs in Pematangsiantar City," the results of data analysis showed interesting findings. First, related to User Competence, the p-value is 0.356, which indicates that there is no significant influence on the Effectiveness of the Accounting Information System, which indicates theacceptance of the null hypothesis (H0), meaning that User Competence does not have a significant influence on the Effectiveness of the Accounting Information System. Then, related to Task Complexity, the p-value is 0.111, indicating that there is no significant influence on the Effectiveness of the Accounting Information System, which alsosupports the acceptance of the null hypothesis (H0), meaning that Task Complexity does not significantly influence the Effectiveness of the Accounting Information System. However, interesting findings emerged related to the Sophistication of Information Technology, where the p-value was 0.004, indicating a significant influence on the Effectiveness of the Accounting Information System. This rejects the null hypothesis (H0) and shows that Information Technology Sophistication has a significant influence on the Effectiveness of Accounting Information Systems in Pematangsiantar City MSMEs. These findings give the impression that increasing Information Technology Sophistication can positively influence the Effectiveness of Accounting Information Systems in MSMEs, while the UserCompetence and Task Complexity factors do not have a significant influence.
PENGARUH PARTISIPASI AKTIF MASYARAKAT DAN KUALITAS PELAYANAN PUBLIK TERHADAP PENGELOLAAN DANA DESA PADA DESA SE-KECAMATAN PERCUT SEI TUAN Maya Sari Br Saragih; Muhammad Ridha Habibi; Nisha Marina; ok Hidayat; Taufik Hidayat
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 1 (2025): April
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i1.149

Abstract

This research was motivated by the importance of firm value as an indicator of performance and investment attractiveness in the Indonesian capital market. Firm value is influenced by several factors, particularly ownership structure and profitability, which reflect the company’s ability to generate returns. The purpose of this study was to empirically examine the effects of managerial ownership, institutional ownership, foreign ownership, and profitability on firm value. The data were collected through documentation methods using audited annual financial reports published by companies listed on the Indonesia Stock Exchange. The sample was selected using purposive sampling, and the analysis was carried out through multiple linear regression as a quantitative approach. The findings revealed that managerial ownership had no significant effect on firm value, suggesting that managers holding shares did not necessarily align their interests with those of other shareholders. In contrast, institutional ownership and foreign ownership had a positive and significant impact on firm value, indicating that external monitoring by institutional and foreign investors enhanced transparency and managerial efficiency. Profitability, proxied by Return on Equity (ROE), also showed a significant positive effect on firm value, confirming that strong financial performance is a major determinant in attracting investors. Overall, the study emphasized that ownership structure and profitability are critical determinants of firm value. The practical implication is that improving profitability and encouraging greater involvement of institutional and foreign investors can serve as effective strategies to enhance competitiveness and firm value in the Indonesian capital market.
Co-Authors A Adrianto Albert Gamot Malau Edy Syarif Fadil Azury Farega Rambe Firdaus, Fery Muhamad Haholongan Simanjuntak, Haholongan Kula Ginting Marini, Yushita Maulana Arafat Lubis Maureen Christy A.Br. Simarmata Maya Sari Br Saragih Maya Sari Saragih Muhammad Ridha Habibi Muhammad Ridha Habibi Z Nashran Azizan Nasirwan Nasirwan ok Hidayat Raihan Ananda Azma Rotua Juliana S Sofyan Hidayat Taufik Hidayat Taufik Hidayat Vina Arnita Zamhir Basem