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Pengaruh Ekspor Dan Impor Terhadap Cadangan Devisa Tahun 2018-2022 Rosmay Kumala; Ani Rakhmanita
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 13 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8157425

Export and import activities are carried out so that a country and other countries need each other's assistance and complement each other. in carrying out export and import activities to other countries requires foreign exchange reserves. The purpose of this study is to determine the effect of exports and imports on Indonesia's foreign exchange reserves in 2018-2022. The research method used is a quantitative method. This study uses secondary data obtained from the Central Statistics Agency (BPS) and Bank Indonesia (BI) with a data collection method, namely documentation techniques. The analytical method used in this study uses hypothesis testing, classic assumption testing and multiple linear analysis using the time series method for 5 years from 2018-2022 and processing data using SPSS software. The results of the study show that the (partial) T test can show that exports as (X1) have a significant effect on Indonesia's foreign exchange reserves in 2018-2022 and imports as (X2) have no effect on Indonesia's foreign exchange reserves in 2018-2022. Meanwhile, based on the F (simultaneous) test, the two independent variables simultaneously have a significant influence on Indonesia's foreign exchange reserves in 2018-2022.

Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan terhadap Manajemen Laba pada Industri Manufaktur Rokok Terdaftar di Bursa Efek Indonesia Rahmania Apriliani; Ani Rakhmanita
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i2.661

Earnings Management is an intentional intervention by management in the profit determination process. The purpose of this study is to determine the effect of profitability, leverage and Firm size on earnings management. The population of this study consists of five manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2017-2021. Using sampel jenuh technique. The analysis tool is multiple linear regression, where previously the classical assumption test was carried out. Based on the test, it shows that Profitability has a positive and significant effect on Earnings Management, meaning that the higher the profits obtained by the company, the higher the Profit Management practices carried out by the managers. Leverage has no significant effect on Earnings Management, meaning that the greater the leverage a company has, the less likely the company is to practice earnings management, this is because a higher leverage ratio indicates an unfavorable financial situation for the company, making creditor supervision more stringent and financial risk higher. firm size has no significant effect on Earnings Management, meaning that the company is under strict supervision from the government, analysts and investors who run the company, causing managers to not dare to practice Earnings Management. Keywords: Profitability, Leverage and Company Size

Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial dan Leverage terhadap Nilai Perusahaan pada Perusahaan Properti yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021 Cahya Eni; Ani Rakhmanita
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i2.659

The Indonesia IMF predicts that the economy will grow by 5% in 2023, and this prediction is supported by the high demand for housing and the prospects for the property sector in Indonesia which continues to grow. A company's primary objective is to raise its value, which is represented in the market price of its shares. This study seeks to ascertain the impact of managerial ownership, institutional ownership, and leverage (DER) on price to book value in real estate companies listed on the IDX. Research of this kind is quantitative. The information used in this study is secondary information. Purposive sampling with a variety of linear regression analysis approaches was the sampling strategy employed in this investigation. According to data analysis findings, management ownership and partially institutional ownership have a positive and significant impact on price to book value, however leverage as measured by the Debt to Equity Ratio (DER) has no impact. Institutional ownership, management ownership, and leverage, as measured by the Debt to Equity Ratio (DER), all have an impact on price to book value simultaneously. Keywords: Institutional Ownership, Managerial Ownership and Leverage

Pemahaman Pencatatan Akuntansi pada Pelaku UMKM di Tangerang Selatan Suka, Silvia; Robot, Gabriela Eklesia; Rakhmanita, Ani
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 2 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i2.1348

This research reveals the financial records of culinary business MSMEs in the South Tangerang area by tracing how they carry out financial records in their businesses which are still running today. This research helps to find out how research subjects interact in managing their finances, helps understand the views, attitudes and behavior of MSMEs towards financial reports for the sustainability of their business. The Status Quo theory is used by researchers to understand and analyze the situation of MSME actors regarding accounting understanding. Data was collected through semi-structured interviews with 20 MSME actors in the culinary sector and then analyzed using a qualitative approach. The research findings show that the majority of MSMEs have not recorded their finances optimally. They still use traditional methods such as recording sales manually and do not meet financial accounting standards (SAK EMKM). The research recommendation is that MSME players need to improve their ability to carry out good and correct financial records for business continuity. The role of government and academics is needed to provide understanding and knowledge for MSMEs in the South Tangerang region, this can take the form of training on basic financial accounting, and implementing a simple recording system with the help of simple software

Pengaruh Gaya Kepemimpinan Dan Motivasi Terhadap Kinerja Karyawan Pada PT. Citra Indojaya Perkasa Linda Linda; Ani Rakhmanita
Masip: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan Vol. 1 No. 4 (2023): Desember : MASIP
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/masip.v1i4.455

Good employee performance can be determined by applying the right leadership style and motivation, because by providing the right leadership style and motivation to employees will make employees have high motivation so as to produce quality employee performance. Based on a survey of researchers directly that according to employees of PT. Citra Indojaya Perkasa led by PT. Citra Indojaya Perkasa does not listen to the opinions of its employees and the motivation given by the company to employees must be maintained because it is to maintain effectiveness and achieve the company's vision and mission. The purpose of this study is to determine the influence of Leadership Style (X1) and Motivation (X2) on Employee Performance (Y) in the Security Division of PT. Citra Indojaya Perkasa. In this study using Quantitative Statistics method. After the calculations were carried out through SPSS it was known that the results of this study stated that the variables of Leadership Style and Motivation simultaneously had an effect on employee performance. Thus it can be stated that the motivational variable cannot stand alone, the existence of a good leadership style can affect the motivation of its employees.

Analysis Of The Influence Of Work Environment And Learning Culture On Employees' Work Commitment In National Airline Company Garuda Indonesia Murad, Anizir Ali; Aminah Lubis; Wulandari; Ani Rakhmanita; Musran Munizu
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 2 (2024): April 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i2.2266

The purpose of this study is to examine how organizational learning and work environment affect commitment to the company. Both quantitative and descriptive research methodologies are used in the study. Researchers employed descriptive research in this study. Non-probability sampling was employed in this study, and the sample size was one hundred participants. The author of this study collected data from respondents via questionnaires, interviews, and observation. Multiple regression analyses have been used in this study. The organizational commitment variable is positively and significantly impacted by the independent variables organizational learning and work environment, according to the results of the individual parameter significance test. These findings suggest that factors related to the work environment and effective organizational learning can raise the degree of organizational commitment. The study's findings also demonstrate that organizational dedication is positively impacted by the workplace. Overall, the study's findings point to the need for businesses to focus on and enhance organizational learning in the workplace because doing so can increase workers' organizational commitment. Emphasis on adequate facilities, good learning opportunities, leader support, a comfortable work environment, and interaction between employees can help increase the level of organizational commitment within the company.

Analysis of Public Sector Financial Performance Using Value for Money in Tangerang Regency Denny Erica; Irwin Ananta Vidada; Ani Rakhmanita; H. Hoiriah; S. Saridawati
Golden Ratio of Data in Summary Vol. 4 No. 2 (2024): May - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v4i2.751

Public sector financial performance requires evaluation as a form of evaluation so that financial performance is more optimal. The financial performance of the Tangerang Regency Government in this study uses the Value for Money (VfM) approach with factors from three main factors, namely economy, efficiency, and effectiveness in 2014 to 2023. Based on the analysis of the public sector financial performance of Tangerang Regency, it is very economical with an average of 101.33% and very efficient with an average of 112.93%, but its efficiency is still low with an average of 98.54%. The results of this analysis can be used as evaluation material for the Tangerang Regency Government to carry out efficiency in public sector financial performance, so that the Tangerang Regency Government can optimize the quality of service to the local community.

Pemahaman Pencatatan Akuntansi pada Pelaku UMKM di Tangerang Selatan Silvia Suka; Gabriela Eklesia Robot; Ani Rakhmanita
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 2 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i2.1348

This research reveals the financial records of culinary business MSMEs in the South Tangerang area by tracing how they carry out financial records in their businesses which are still running today. This research helps to find out how research subjects interact in managing their finances, helps understand the views, attitudes and behavior of MSMEs towards financial reports for the sustainability of their business. The Status Quo theory is used by researchers to understand and analyze the situation of MSME actors regarding accounting understanding. Data was collected through semi-structured interviews with 20 MSME actors in the culinary sector and then analyzed using a qualitative approach. The research findings show that the majority of MSMEs have not recorded their finances optimally. They still use traditional methods such as recording sales manually and do not meet financial accounting standards (SAK EMKM). The research recommendation is that MSME players need to improve their ability to carry out good and correct financial records for business continuity. The role of government and academics is needed to provide understanding and knowledge for MSMEs in the South Tangerang region, this can take the form of training on basic financial accounting, and implementing a simple recording system with the help of simple software

Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial dan Leverage terhadap Nilai Perusahaan pada Perusahaan Properti yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021 Cahya Eni; Ani Rakhmanita
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i2.659

The Indonesia IMF predicts that the economy will grow by 5% in 2023, and this prediction is supported by the high demand for housing and the prospects for the property sector in Indonesia which continues to grow. A company's primary objective is to raise its value, which is represented in the market price of its shares. This study seeks to ascertain the impact of managerial ownership, institutional ownership, and leverage (DER) on price to book value in real estate companies listed on the IDX. Research of this kind is quantitative. The information used in this study is secondary information. Purposive sampling with a variety of linear regression analysis approaches was the sampling strategy employed in this investigation. According to data analysis findings, management ownership and partially institutional ownership have a positive and significant impact on price to book value, however leverage as measured by the Debt to Equity Ratio (DER) has no impact. Institutional ownership, management ownership, and leverage, as measured by the Debt to Equity Ratio (DER), all have an impact on price to book value simultaneously. Keywords: Institutional Ownership, Managerial Ownership and Leverage

Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan terhadap Manajemen Laba pada Industri Manufaktur Rokok Terdaftar di Bursa Efek Indonesia Rahmania Apriliani; Ani Rakhmanita
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i2.661

Earnings Management is an intentional intervention by management in the profit determination process. The purpose of this study is to determine the effect of profitability, leverage and Firm size on earnings management. The population of this study consists of five manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2017-2021. Using sampel jenuh technique. The analysis tool is multiple linear regression, where previously the classical assumption test was carried out. Based on the test, it shows that Profitability has a positive and significant effect on Earnings Management, meaning that the higher the profits obtained by the company, the higher the Profit Management practices carried out by the managers. Leverage has no significant effect on Earnings Management, meaning that the greater the leverage a company has, the less likely the company is to practice earnings management, this is because a higher leverage ratio indicates an unfavorable financial situation for the company, making creditor supervision more stringent and financial risk higher. firm size has no significant effect on Earnings Management, meaning that the company is under strict supervision from the government, analysts and investors who run the company, causing managers to not dare to practice Earnings Management. Keywords: Profitability, Leverage and Company Size

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