Garuda - Garba Rujukan Digital

p-Index From 2020 - 2025

2.862

P-Index

This Author published in this journals

All Journal GIZI INDONESIA Jurnal Ilmu dan Teknologi Kesehatan JURNAL PENA EDUKASI Rechtsregel : Jurnal Ilmu Hukum Akbis: Media Riset Akuntansi dan Bisnis SI-MEN (AKUNTANSI & MANAJEMEN) STIES Jurnal Mutiara Ilmu Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Sains Student Research Jurnal Intelek Insan Cendikia

Eliana Eliana

Unknown Affiliation

Author-ID : 2484097

Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 22 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3

PENGARUH EARNING PER SHARE, PROFITABILITAS DAN INFLASI TERHADAP HARGA SAHAM PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2019 Cut Rusmina; Zainuddin Zainuddin; Eliana Eliana; Rifai Alafanta
SI-MEN Vol 12 No 2 (2021): Jurnal SI-MEN
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

Tujuan penelitian ini adalah untuk menguji Pengaruh Earning Per Share, Return On Asset dan Inflasi Terhadap Harga Saham Pada Perusahaan Otomotif Yang Terdaftar Di BEI Periode 2014-2019. Penelitian ini dilakukan pada 5 perusahaan dengan total pengamatan sebanyak 30,menggunakan metode purposing sampling. Data yang digunakan adalah data sekunder berupa laporan keuangan Perusahaan Otomotif Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2019. Metode analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian ini menunjukkan bahwa Earning Per Share,Profitabilitas dan Inflasi secara simultan berpengaruh dan signifikan terhadap Harga Saham Pada Perusahaan Otomotif Yang Terdaftar Di BEI Periode 2014-2019 yang besarnya pengaruh sebesar 89,9%. Artinya harga saham memiliki hubungan yang kuat dengan Earning Per Share, Profitabilitas dan Inflasi. Secara parsial EPS berpengaruh dan signifikan terhadap Harga Saham Pada Perusahaan Otomotif dengan pengaruh sebesar 16,381dan dengan nilai signifikansi sebesar 0%. Profitabilitas berpengaruh dan tidak signifikan terhada harga saham Pada Perusahaan Otomotif dengan besarnya pengaruh sebesar 5,383 dengan nilai signifikasi sebesar 78,4%. Inflasi berpengaruh dan tidak Signifikan terhadap Harga Saham Pada Perusahaan Otomotif dengan pengaruh sebesar 40,792 dengan signifikansi sebesar 57,3%.

MEKANISME PENCAIRAN DANA ZAKAT SEBAGAI PENDAPATAN ASLI DAERAH (PAD) DARI DINAS PENGELOLAAN KEUANGAN DAN ASET DAERAH (DPKAD) KE BAITUL MAL KOTA BANDA ACEH Ayumiati Ayumiati; Eliana Eliana; nasri zarman
SI-MEN Vol 10 No 2 (2019): Jurnal Si-Men
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

Zakat merupakan salah satu kewajiban agama Islam yang tidak hanya dipandang sebagai kewajiban agama semata tapi juga sebagai instrument yang memberikan kontribusi besar baik bagi masyarakat maupun negara. Kontribusi zakat akan dirasakan oleh masyarakat maupun negara jika pengelolaan zakat mampu memberikan keadilan dan kesejahteraan. Aceh sebagai daerah yang diberikan otonomi khusus oleh pemerintah pusat, maka pemerintah daerah menjadikan zakat sebagai Pendapatan Asli Daerah. Kewenangan pengelolaan zakat di Aceh yaitu lembaga dengan nama Baitul Mal. Baitul Mal adalah Lembaga Daerah Non Struktural yang diberi kewenangan untuk mengelola dan mengembangkan zakat, wakaf, harta agama dengan tujuan untuk kemaslahatan umat serta menjadi wali/wali pengawas terhadap anak yatim piatu dan/atau hartanya serta pengelolaan terhadap harta warisan yang tidak ada wali berdasarkan Syariat Islam. Baitul Mal juga memiliki kewajiban untuk mengumpulkan, menyalurkan dan pendayagunaan zakat, untuk itu perlu dikelola secara optimal dan efektif oleh sebuah lembaga profesional yang bertanggung jawab sesuai dengan apa yang telah disyari’atkan dalam ajaran agama Islam. Sesuai dengan DPA (Dokumen Pelaksana Anggaran) Baitul Mal Kota Banda Aceh untuk pencairan dana zakat dengan memenuhi beberapa tahapan.

PENGARUH AUDIT INTERNAL, PENGAWASAN DAN PENGENDALIAN TERHADAP PENCEGAHAN KECURANGAN KAS PADA PUSKESMAS MEURAXA KOTA BANDA ACEH Nurhayati Nurhayati; Eliana Eliana; Ainul Ridha; Yusni Hervy Yusuf; Syarifah Mauli Masyitah
SI-MEN Vol 13 No 1 (2022): Jurnal SI-MEN
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

The purpose of the study was to determine whether internal audit, supervision and control simultaneously affect the prevention of cash fraud at the Meuraxa Health Center in Banda Aceh City. This study uses a total sample (census), where all members of the population are used as samples. This is often done because the population is small, less than 100 people, so the sample of this study is 52 people. The results show that internal audit, supervision and control simultaneously and partially affect the prevention of cash fraud at Meuraxa Health Center Banda Aceh City. Konstanta (α) of 9.031 which means that if the variables of Internal Audit, Supervision and Control are considered constant, then the amount of cash fraud prevention at the Meuraxa Health Center in Banda Aceh City is 9.031%. the correlation coefficient (R) is 0.879 where with that value there is a relationship between the independent variable and the dependent variable is 87.9%. This means that internal audit, supervision and control have a strong relationship to the prevention of cash fraud at the Meuraxa Health Center, Banda Aceh City. Meanwhile the coefficient of determination (R2) obtained with a value of 0.772 means that 77.2% changes in the dependent variable (cash fraud prevention) can be explained by changes in internal audit, supervision and control factors. While the rest of 11.3% is explained by other factors outside the variables of this study

PENGARUH PARTISIPASI ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING PADA DINAS PENDIDIKAN ACEH Eliana Eliana; Intan Novia Astuti; Nurhayati Nurhayati; Rini Gusmadiana
SI-MEN Vol 12 No 2 (2021): Jurnal SI-MEN
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

The purpose of this study was to determine the effect of budgetary participation on managerial performance, the effect of budget target clarity on managerial performance, organizational commitment to moderate the effect of budget participation on managerial performance, organizational commitment to moderate the effect of budget target clarity on managerial performance and to determine the effect of budget participation and clarity. budget targets simultaneously on managerial performance at the Aceh Education Office. The technique of determining the research sample uses the census method where the entire population is used as a research sample, namely the head, secretary, head of subsection, head of division and love, totaling 62 people. The technique of distributing questionnaires in this study was carried out by personally administered questionnaires. Data analysis in this study used simple linear regression analysis and Moderated Regression Analysis with SPSS 20. Based on the results of the study, it was found that (1) budget participation had a positive and significant effect on managerial performance, (2) clarity of budget targets had a positive and significant effect on managerial performance. (3) organizational commitment moderates (strengthens) the positive and significant influence between budget participation on managerial performance (4) organizational commitment moderates (strengthens) the positive and significant effect between the clarity of budget goals on managerial performance, and (5) simultaneous testing shows that Fcount = 22,994 with a correlation coefficient of 89.5% which states that budget participation and clarity of budget targets simultaneously have a positive and significant effect on managerial performance at the Aceh Education Office.

PENGARUH PEMBERIAN PANGAN SETENGAH JADI BERBASIS IKAN (SOSIS ANALOG) DENGAN KECUKUPAN PROTEIN BALITA DALAM UPAYA PENURUNAN STUNTING DI KABUPATEN SELUMA Eliana Eliana; Emy Yuniantini; Kamsiah Kamsiah; Andi Eka Yunianto
GIZI INDONESIA Vol 45, No 2 (2022): September 2022
Publisher : PERSATUAN AHLI GIZI INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36457/gizindo.v45i2.665

The Stunting rate in Seluma Regency is quite high in Bengkulu Province reaching 38.5 percent. The decline in the Stunting rate in Seluma in 2019 was 10.35 percent or down 28.15 percent from 38.5 percent. The purpose of this study was to analyze the effect of providing fish-based semi-finished food (analog sausage) as an alternative to increasing protein adequacy to reduce stunting rates in Seluma Regency. The study used a quasi-experimental design by presenting analog sausages to children under five, which was held from July to November 2021. The research location is in Seluma Regency. The population is children under five in Seluma Regency with a total sample of 75 children under five determined by purposive sampling. The intervention was carried out by giving 50 g/day sausages in intervention group I and 100 g/day in intervention group II, while the control group was given 50 g/day commercial sausages with an intervention duration of 4 weeks. Data analysis using the Anova test to analyze differences in energy and protein consumption and status of the intervention and control groups. The results showed significant differences in energy adequacy levels (TKE) and protein adequacy levels (TKP) in the three groups before and after the analog sausage intervention. The results of the Anova test showed that there was no significant difference in nutritional status in the three groups (p0.05)

Pensertipikatan Tanah Pesisir Pantai di Kabupaten Tangerang Eliana Eliana; Sri Endah Indriawati; Reni Suryani
Rechtsregel : Jurnal Ilmu Hukum Vol 5, No 2 (2022): Rechtsregel : Jurnal Ilmu Hukum
Publisher : Program Studi Hukum Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/rjih.v5i2.27418

DAMPAK VARIABEL SALES GROWTH DAN DEBT TO EQUITY RATIO TERHADAP DIVIDEN PAYOUT RATIO PERUSAHAAN FARMASI DI INDONESIA Zainuddin Zainuddin; Eliana Eliana
SI-MEN Vol 13 No 2 (2022): Jurnal SI-MEN
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36083/si-men.v13i2.273

The purpose of this analysis is to examine the effect of Sales Growth and Debt to Equity Ratio on the Dividend Payout Ratio in pharmaceutical companies in Indonesia. This research was conducted on five pharmaceutical companies listed on the IDX for the 2014-2018 period. Data analysis was carried out using the panel data analysis model, namely by means of the commond effect model. The results of data analysis show that Sales Growth and Debt to Equity Ratio are simultaneously significant at the 10% level, and Sales Growth is partially positive at the 5% level of the Dividend Payout Ratio in pharmaceutical companies in Indonesia. Then, Debt to Equity Ratio is not significant to the Dividend Payout ratio. This indicates that in order to realize the dividend policy, Sales Growth, because when Sales Growth profits can be created which can be realized by paying dividends.

Kinerja Manajerial Mempengaruhi Akuntabilitas Pengelolan Dana Otsus, Komitmen Organisasi Dan Kejelasan Sasaran Anggaran Eliana Eliana; Farah Ivana; T.Muhammad Jumeil; Armia Armia
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 3 (2023): September : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v1i3.913

The study aims to analyze the accountability of decision funds, the commitment of the organization and the clarity of budget targets towards managerial performance at the Aceh Financial Management Agency both simultaneously and partially.The sample of this research is a staff member of the Aceh Financial Management Agency with a total of 29 staff members using census techniques. To test each item on each variable, a validity and reliability test of the instrument has been carried out. The results of the analysis show that simultaneously there is an influence on the accountability of otsus funds, organizational commitment and clarity of budget targets on managerial performance. The result of the F test is obtained a number Fcalculus > Ftable or (22,814>2,73) and the test signifies that the p value of 0,000<p is set to 0.05 which means significant. Partially variable decision fund accountability, organizational commitment and budget objective clarity influence managerial performance. The determination coefficient value of 73.2% indicates that the ability of the independent variable (the accountability of the otsus fund, the organic commitment and the clarity of budget targets) in explaining dependent variables (management performance) and the rest are other variables not described in this study.

Pengaruh Kompetensi Aparatur, Penerapan Akuntabilitas dan Ketaatan pada peraturan terhadap Akuntabilitas Kinerja pada BPKA Provinsi Aceh Eliana Eliana; Thasrif Murhadi; Indra Kesuma; Irmawati Irmawati; Engkin Muttaqin
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.3205

This study aims to analyse the competence of local government apparatus, the implementation of financial accountability and compliance with regulations on performance accountability at the Aceh Financial Management Agency. The sample of this study were employees of the Aceh Financial Management Agency, totalling 29 employees using the census technique. The variable competence of local government apparatus, the application of financial accountability and adherence to regulations on performance accountability is measured using a Likert scale, and the data is obtained by distributing questionnaires to respondents. The results of the analysis show that simultaneously there is an influence of the competence of local government apparatus, the application of financial accountability and adherence to regulations on performance accountability. The results of the F test obtained Fcount> Ftabel or (16.346> 2.73) and a significant test that the p value is 0.000 < p which is set at 0.05. Partial test results show that: 1. The competence of local government apparatus affects performance accountability Thitung 3,755> Ttabel 1,703 and p value 0.001 < p 0.05 means significant. 2. The application of financial accountability affects performance accountability Thitung 2,713> Ttable 1,703 and p value 0.002 < from p 0.05 means significant, 3. Obedience to regulations affects performance accountability Thitung 2,777> Ttable 1,703 and p value 0.004 < from p 0.05 means significant.

Transparansi dan Akuntabilitas Pengelolaan Infaq Ramadhan Dalam Meningkatkan Kepercayaan Jamaah: Studi Kasus di Masjid Imanuddin (Desa Carebbu Kabupaten Bone Sulawesi Selatan) Eliana Eliana; Yusuf, Muhammad; Hasbi, Hartas
JOURNAL SAINS STUDENT RESEARCH Vol. 3 No. 1 (2025): Jurnal Sains Student Research (JSSR)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jssr.v3i1.3715

This study examines the forms of transparency and accountability in managing Ramadan infaq to enhance congregational trust: A Case Study at Imanuddin Mosque (Carebbu Village, Bone Regency, South Sulawesi). The research aims to analyze the transparency and accountability of Ramadan infaq management at Imanuddin Mosque. Transparency and accountability are critical elements in managing religious funds to ensure public trust in mosque administrators. The study employs a descriptive qualitative approach with data collection techniques through interviews. The findings reveal that Imanuddin Mosque has implemented several principles of transparency by periodically reporting infaq funds to the congregation. However, challenges remain in terms of accountability; while the mosque administrators attempt to account for the funds to the congregation through regular reporting, they have yet to involve independent audits. The study recommends strengthening reporting systems and involving external parties to enhance public trust in the management of Ramadan infaq.

Co-Authors Ainul Ridha Armia Armia Asmawati Asmawati Astuti, Yulina Ayumiati, Ayumiati Bringwatty Batbual Cut Rusmina Demsa Simbolon Emy Yuniantini Engkin Muttaqin Farah Fadila Farah Ivana Hasbi, Hartas Ike Ulantari INA DEBORA RATU LUDJI Indra Kesuma Intan Novia Astuti Irmawati Irmawati Kamsiah Kamsiah Karnelis Karnelis Kusdalinah Kusdalinah Muammar Khaddafi Muhammad Yusuf nasri zarman Nurhayati Nurhayati Reni Suryani Rifai Alafanta Rini Gusmadiana Safriani Safriani Sisca Mediyanti Sri Endah Indriawati Syarifah Mauli Masyitah T.Muhammad Jumeil Thasrif Murhadi Yunianto, Andi Eka Yusni Hervy Yusuf Zainuddin Zainuddin Zulkarnain Zulkarnain

Title

Found 22 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 22 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 22 Documents
Search