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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Riset Mahasiswa Akuntansi (JRMA) The Indonesian Accounting Review Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Ilmiah Ekonomi Islam Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Moneter : Jurnal Akuntansi dan Keuangan Syntax Literate: Jurnal Ilmiah Indonesia Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Journal of Economic, Bussines and Accounting (COSTING) Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Sosio e-kons JURNAL PENDIDIKAN TAMBUSAI EQIEN - JURNAL EKONOMI DAN BISNIS Eksis: Jurnal Riset Ekonomi dan Bisnis Competitive Jurnal Akuntansi dan Keuangan Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) Penentuan harga obligasi dan teori tingkat bunga Bilancia : Jurnal Ilmiah Akuntansi Jurnal Mantik Jurnal Pendidikan dan Konseling ACCOUNTHIK : Journal of Accounting and Finance Aksara: Jurnal Ilmu Pendidikan Nonformal Jurnal Buana Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Jurnal Ilmiah Wahana Pendidikan Journal of Economic, Business and Engineering (JEBE) Jurnal Abdi Masyarakat Humanis JURNAL AKUNTANSI DAN BISNIS Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
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Pengaruh Sstem Informasi Akuntansi (SIA) Terhadap Kinerja Pegawai Dengan Budaya Organisasi Sebagai Variabel Intervening (Studi Empiris Pada Komisi Pemilihan Umum Daerah (KPUD) Kabupaten Karawang) Nanu Hasanuh
Accounthink Vol 1 No 02 (2016)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (378.149 KB) | DOI: 10.35706/acc.v1i02.532

Abstract

Accounting information system quality and organization culture associated with employee performance. Good accounting information system quality and organization culture perceived by employees can improve employee performance. System and values in organization will improve employee performance so that will impact on increasing overall business performance. This research was conducted at Kantor Pemilihan Umum Daerah (KPUD) Kabupaten Karawang. This research aims to analyze the influence of accounting information system moderated by organization culture to employee performance. Independent variable in this research is accounting information system quality, moderating variable is organization culture, and dependent variable is employee performance. Analyses used involve validity test, reliability test, classic assumption test, and hypothesis testing. Analyses result show that accounting information system quality has positive influence to employee performance and organization culture mediate accounting information system quality to employee performance.
Peran Kepemimpinan, Pengelolaan Mobil Operasional,Akuntabilitas Aparatur Desa dan Pelayanan Masyarakat Desa Acim Supriadi; Nanu Hasanuh
Jurnal Buana Akuntansi Vol 1 No 1 (2016): Jurnal Buana Akuntansi
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (714.139 KB) | DOI: 10.36805/akuntansi.v1i1.41

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Abstract The purpose of writing this article is to report the results of empirical testing of the effect of aleadership role on the management of operational car ( fixed assets ) and accountability ofvillage officials as well as its implications on public services. Engineering studies usingcross-sectional method on 110 respondents in the District Telukjambe East and West Telukjambe District of Karawang regency , then do an analysis of the number of respondents . The results showed ; leadership role and accountability of village officials are very weak on the management of the village operational car ( fixed assets ) and significant effect on the village car management of public services. Keywords : The role of leadership , management of operational car , accountability village officials and village community services . Abstrak Tujuan penulisan artikel ini adalah untuk melaporkan hasil pengujian empiris mengenai pengaruh peran kepemimpinan terhadap pengelolaan mobil operasional (aset tetap) dan akuntabilitas aparatur desa serta implikasinya pada pelayanan masyarakat. Teknik penelitian menggunakan cross section method terhadap 110 responden di Kecamatan Telukjambe Timur dan Kecamatan Telukjambe Barat Kabupaten Karawang, kemudian dilakukan analisis terhadap sejumlah responden tersebut. Hasil penelitian menunjukkan ; peran kepemimpinan dan akuntabilitas aparatur desa sangat lemah terhadap pengelolaan mobil operasional desa (aset tetap) serta terdapat pengaruh signifikan pengelolaan mobil desa pada pelayanan masyarakat. Kata kunci : Peran kepemimpinan, pengelolaan mobil operasional, akuntabilitas aparatur desa dan pelayanan masyarakat desa.
PENGARUH SISTEM PENGENDALIAN DIAGNOSTIK DAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN Nanu Hasanuh
Eqien - Jurnal Ekonomi dan Bisnis Vol 6 No 1 (2019): JURNAL EKONOMI DAN BISNIS “E-QIEN”
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (466.815 KB) | DOI: 10.34308/eqien.v6i1.76

Abstract

This study aims to determine how much influence the implementation of diagnostic control system and accounting information system on employees performance at PT. Bravo Satya Kencana Karawang. Research approach is descriptive and verifikatif analysis by using primary data. Sampling technique is nonprobability sampling with purposive sampling method. Statistical analysis in this study is multiple regression analysis test, correlation, hypothesis testing using t test and F test. The population of this study is all employees in the company in PT. Bravo Satya Kencana Karawang, the research sample is 40 people with the source data obtained through the results of filling questionnaires. Based on the results of research conducted can be seen that partially implementation of diagnostic control system affect on employee performance. The influence of the implementation of diagnostic control system 0.257, and accounting information system 0.299 on employee performance. Simultaneously, diagnostic control systems and accounting information system on the employees performance at the level of sig. 0.008.
ANALISIS EARNING PER SHARE DAN HARGA SAHAM Nanu Hasanuh
Eqien - Jurnal Ekonomi dan Bisnis Vol 6 No 2 (2019): JURNAL EKONOMI DAN BISNIS “E-QIEN”
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (192.963 KB) | DOI: 10.34308/eqien.v6i2.98

Abstract

This study aims to determine the effect of Earning Per Share (EPS) on stock prices partially or simultaneously on banking companies listed on the Indonesia Stock Exchange for the period 2012-2016. The independent variable in this study is Earning Per Share (EPS). The dependent variable in this study is the Stock Price. Sampling was done by purposive sampling method, with a total sample of 7 (seven) companies and 35 observational data. The research method used is a quantitative method with a descriptive and verification approach. The results showed that Earning Per Share (EPS) significantly affected stock prices.
PENGARUH INTEREST RATE RISK DAN INFLATION RISK TERHADAP STOCK PRICE PT BANK RAKYAT INDONESIA (PERSERO) TBK Silvya Mery Anggrainy; Nanu Hasanuh
COMPETITIVE Vol 6, No 1 (2022): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v6i1.4601

Abstract

Alasan dilakukannya penelitian ini untuk membuktikan apakah interest rate risk berpengaruh terdap stock price, inflation risk berpengaruh terhadap stock price, dan interest rate risk dan inflation risk memiliki pengaruh terhadap stock price. Penelitian ini juga dapat dimanfaatkan oleh para investor dalam pengambilan kepu-tusan investasi.Populasinya adalah PT Bank Rakyat Indonesia Tbk, selama periode 2018 hingga 2020, sehingga terdapat sebanyak 35 data. Jenisiidata yangiidigunakan  ialahiidata sekunder. Variable independennya adalah interest rate risk (X1) dan inflation risk (X2). Sedangkan untuk variable dependentnya adalah stock price (Y) . Daniiteknik analisisiidata yang digunakan yakni analisisiiregresi berganda. Hasil dari uji T menunjukkaniiinterest rate risk memiliki nilai sig. 0.089 dan nilai T hitung sebesar 1.751, maka interest rate risk secara parsial tidak berpengaruh secara positif terhadap stock price. Dan diketahui inflation risk memiliki nilai sig. 0.782 dan nilai T hitung sebesar 0.280, maka secara parsial inflation risk tidak ber-pengaruh positif terhadap stock price. Selanjutnya hasil dari uji F, diketahui variabel interest rate risk dan inflation risk memiliki nilai Sig. 0.088 sedangkan F hitung sebe-sar 2.620 maka dapat disimpulkan bahwa interest rate risk dan inflation risk secara bersamaan tidak berpengaruh positif terhadap stock price.
Pengaruh Net Profit Margin, Return on Asset, Return on Equity dan Inflasi terhadap Harga Saham Fikri Zamzami; Nanu Hasanuh
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 1 (2021): Article Research Februari 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i1.321

Abstract

The researcher conducted this research because he was interested in investing in uncertain returns, because this was because the researcher used the variables in this study as consideration.This study aims to determine the effect of Net Profit Margin (NPM), Return On Asset (ROA), Return on Equity (ROE), and Inflation on Stock Prices in LQ45 companies listed on The Indonesia Stock Exchange (IDX) for the period 2015-2019. Stock prices can be an assessment of investor to buy shares of the company. Stock prices tend to fluctuate, so it needs proper observation when making stock purchases. Independent variables in this study are Net Profit Margin (NPM), Return on Asset (ROA), Return on Equity (ROE), and Inflation. Dependent variable in this study is Stock Prices. This study uses quantitative methods using descriptive analysis and verification analysis of companies listed in LQ45. Data analysis technique using the classic assumption test, multiple linear regression, and hypothesis testing using SPSS 21 application. Based on the result of this study indicate the partially Net Profit Margin (NPM) has no effect on Stock Prices. Return on Asset (ROA) has no effect on Stock Prices. Return on Equity (ROE) has a significant effect on Stock Prices. Inflation has no effect on Stock Prices. Simultaneously Net Profit Margin (NPM), Return On Asset (ROA), Return on Equity (ROE), and Inflation have a significant effect on Stock Prices.
Pengaruh Net Profit Margin Return On Asset Dan Return On Equity Terhadap Harga Saham Anugrah Harika Putra; Nanu Hasanuh
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i2.1486

Abstract

This study aims to determine the effect of Net Proft Margin, Return On Assets, and Return On Equity Against the Stock Price of Companies in the Financial Services Subsector Listed on the Indonesia Stock Exchange in 2015-2018. This research has occurred a phenomenon and identification of a problem that is quite interesting. The data source used from this research is only secondary data. The selection of samples is based on the criteria and subsector companies of 17 financial institutions and samples taken by 8 companies using the purposive sampling method in the financial institutions subsector companies. This study uses the data analysis methods of classical assumptions and hypothesis testing. The results showed that partially Net Profit Margin and Return On Assets have a significant effect on Stock Prices and partially showed Return On Equity had no significant effect on Stock Prices. Simultaneously, Net Profit Margin, Return On Asset, and Return On Equity have a significant effect on stock price. Keywords : NPM, ROA, ROE, Stock Price
Pengaruh Biaya Operasi Dan Penjualan Terhadap Pengembalian Aset Pada Sub Sektor Perusahaan Manufaktur Makanan Dan Minuman Terdaftar Di BEI Periode 2015-2019 Cindy Luthfiyani Vinsalia; Nanu Hasanuh
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i2.1487

Abstract

This study aims to determine and examine the effect of operating costs and sales both partially and jointly on Return On Asset in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2019. The research population includes all food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The sample was determined by purposive sampling. The data analysis technique in this research is descriptive verification. Hypothesis testing using multiple linear regression analysis model. This study uses the SPSS version 23 program to process data. The results showed that partially operational costs have a significant effect on return on assets, sales have no significant effect on return on assets. Meanwhile, simultaneously, operating costs and sales have a significant effect on return on assets. Keywords: Operational Costs, Sales, Return On Assets
Pengaruh Ukuran Komite Audit, Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Return On Assets (ROA) Celine Eriskha; Nanu Hasanuh
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i2.1488

Abstract

When observing the major financial problems that were revealed, the public questioned the performance of the big companies involved in this scandal, which contradicts the principles of Good Corporate Governance regarding accountability, equity, integrity, transparency and responsibility. This study aims to determine, test and explain the effect of the audit committee, managerial ownership, institutional ownership, on Return On Assets both partially and jointly in the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2014 to 2019. The sample was determined by purposive sampling. Data collection techniques using literature study and observation. The method used is multiple linear regression analysis. Based on the results of multiple linear analysis, it is found that Managerial ownership has a partial effect on ROA then Audit Committee Size and Institutional ownership partially have no effect on ROA, and simultaneously Audit Committee Size, Managerial Ownership and Institutional Ownership together have an effect on Return On Assets ( ROA). Keywords: Audit Committee, Managerial Ownership, Institutional and ROA
Pengaruh Capital Adequacy Ratio, Non Performing Loan dan Biaya Operasional Pendapatan Operasional Terhadap Return On Assets Nanin Diana Hediati; Nanu Hasanuh
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i2.1497

Abstract

This study aims to determine whether there is an effect of CAR, NPL, and BOPO on ROA at BJB Bank for the period 2011 to 2018.The data used in this study uses secondary data in the form of BJB Bank Quarterly Published Financial Reports for the period 2011 to 2018 published by the Authority. Financial Services (OJK). The sample used is one company, namely Bank BJB as the object of research. The method used in this research is quantitative method. Tools to analyze data using multiple linear regression analysis and hypothesis testing using the t test and f test. This study uses the SPSS version 26 program to process data. The results of the research simultaneously show that the variables CAR, NPL, and OEOI have an effect on ROA. The results of the study partially show that the CAR variable has a significant positive effect on ROA, then the NPL variable has a significant positive effect on ROA, and the BOPO variable has a significant negative effect on ROA. Keywords: Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Operational Cost of Operating Income (BOPO), Return On Assets (ROA).
Co-Authors Acim Supriadi Adela Wilantari Ahmad Nawawi Alang Buwana Nurfahlefi Mardi Taruna Aliya Binti Khoeriyah Amanda Awalia Amelia Angraini M Amelia, Septi Andini Putri Andre Hendro Wijaya Anggi Pasca Arnu Anugrah Harika Putra Aulia Shandy Pramesta Cahyani Aura Diva Azzahra Azizah Fauziyah Azzahra Deafia Maharani Azzahra, Haniyah Celine Eriskha Chicha Camelia Fizwana Chudjuarjeen, Saichol Cindy Alifah Istipani Cindy Luthfiyani Vinsalia Dadang Rahman Munandar Dinar Mega Silvia Sari Dinda Fadiyah Eka Sri Rahmawati Ester Meafrida Wati Pasaribu Fadilah Ramadhan Fikri Zamzami Firly Saputri Fitri Yuliani Ghani, Erlane K Gusganda Suria Manda Harfa Sugiharti Hari Sulistiyo Hari Sulistyo Hasir Adi Wijoyo Herdiyana, Selly Hestiani, Dewi Isro’iyatul Mubarokah Jason Cristoval Karina Turi Lestari Kartika, Nia Amelia Lukita, Carolyn Maritza, Yuke Dwi Maulidani, Riani Medika Julia Jonardy Meilani Lailatul Hidayati Monica, Novia Chris Nada, Nohita Cipta Nadhifah Nanda Yane Alfiani Nandias Alfiana Rosi Nanin Diana Hediati Nessa Asyadiah Nesti Hapsari Noerul Khotimah Sulaeman Novia Chris Monica Nugraha Nugraha Nura'ini, Naila Nurmaulidya, Anisa Pamungkas, Muhammad Devan Polinda, Polinda Putra, R. Aditya Kristamtomo Putri, Viska Amelia Rajagukguk, Sasqia Ivo Marinda Rensa Yuanita Rulyanti Susi Wardhani Ryo Aditya Pratama Saputri, Ani Septiani Hazanah Shahfira, Dwi Shelly Safitri Silvya Mery Anggrainy Sinaga, Berliana Siti Maesaroh Solihin Sidik Sri Suartini Subagja, Muhamad Syidik Sugiharti, Harpa Sulaeman, Noerul Khotimah Sulistyo, Hari Yelviana Muthmainnah Erizon Yosi Tiani Yuri Ariyanto Zakirah, Raniah Hasna