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All Journal Jurnal Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Ekonomi Global Masa Kini Journal of Management and Bussines (JOMB) Jurnal Pengabdian kepada Masyarakat (DIASYA)
Hasiatul Aini
Universitas Baturaja
Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Public Health Social Sciences Other

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Analisis Informasi Laporan Arus Kas Sebagai Alat Ukur Efektivitas Kinerja Keuangan Pada Pt Lionmesh Prima Jakarta Tbk Tahun 2012-2017 Hasiatul Aini; Rahma Julita
Jurnal Akuntansi dan Keuangan Vol 9, No 2 (2018): september
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v9i2.1089

Abstract

The  purpose of this research is to the potential for effectiveness of financial performance at PT Lionmeh Prima Jakarta Tbk . The data used are financial statements of PT Lionmesh Prima listed in Indonesia stock exchange 2012-2017 periode. The analytical method used in this research is ratio analysis of cash flow statements.The results of this study explain that: PT Lionmesh Prima Jakarta Tbk for a period of 6 years (2012-2017) which is seen from the ratio of cash flow statement analysis shows less effective results, where the ratio of operating cash flows obtained under 1 (one) and several ratios shows the results has not been reached maximally and fluctuates every year and there is a ratio that shows negative results.The  purpose of this research is to the potential for effectiveness of financial performance at PT Lionmeh Prima Jakarta Tbk . The data used are financial statements of PT Lionmesh Prima listed in Indonesia stock exchange 2012-2017 periode. The analytical method used in this research is ratio analysis of cash flow statements.The results of this study explain that: PT Lionmesh Prima Jakarta Tbk for a period of 6 years (2012-2017) which is seen from the ratio of cash flow statement analysis shows less effective results, where the ratio of operating cash flows obtained under 1 (one) and several ratios shows the results has not been reached maximally and fluctuates every year and there is a ratio that shows negative results.
Analisis Kinerja Anggaran Pendapatan Dan Belanja Daerah Pada Pemerintah Daerah Kabupaten Oku Periode 2013-2017 Hasiatul Aini; Mardiah Kenamon; Yeni Anggraini
Jurnal Akuntansi dan Keuangan Vol 11, No 1 (2020): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v11i1.1393

Abstract

Data used is secondary data. The analysis models used in this study are the ratio of the degree of decentralization, the ratio of regional financial dependency, the ratio of effectiveness and efficiency of Own-Source Revenue, ratio of expenditure efficiency, ratio of regional expenditure to GRDP. The results find that the ratio of the degree of decentralization is Very Less, the ratio of regional financial dependence is Very High, Own-Source Revenue is Effective, ratio of Own-Source Revenue is efficient and the ratio of expenditure efficiency is quite Efficient. The analysis of Own-Source Revenue in the District Government of Ogan Komering Ulu in the period of 2013-2017 is effective, while regional expenditure is efficient.
Faktor-Faktor yang Mempengaruhi Akuntabilitas Kinerja Instansi Pemerintah Daerah Kabupaten Ogan Komering Ulu Reni Febrianti; Anis Feblin; Hasiatul Aini
Journal of Management and Bussines (JOMB) Vol 1 No 2 (2019): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v1i2.1025

Abstract

The purpose of this study was to determine the factors that influence the Accountability of OKU Regency Government Institution Performance. The method used in this study is non probability sampling, namely purposive sampling. The analysis technique used is multiple linear regression and hypothesis testing is a statistical test partially (t test) and simultaneous (F test). T test results show that there is a significant influence of internal control and motivation on the Performance Accountability of OKU Regency Government Agencies with a t table value of 2.00758. F test results show a sig value of 0,000 <0.05 or obtain an F value of 15.517> F table 2.40 which means that together the budget target clarity (X1), accounting control (X2), reporting system (X3), internal control (X4), and motivation (X5) have a significant effect on performance accountability. Based on the coefficient of determination obtained a value of 0.564. Conclusions, the contribution of the clarity of budget targets, accounting controls, reporting systems, internal controls, and motivation to performance accountability was 56.4%, while the remaining 43.6% was influenced by other variables not explained in this study. Keywords: Performance Accountability, Government Institutions
PENGARUH ROA DAN ROE TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022 Gitta Destalya Adrian Nova; Noviansyah Noviansyah; Anis Feblin; Hasiatul Aini; Desya Arum Mutiara
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines 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.v8i2.14314

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh ROA dan ROE terhadap harga saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Dan metode analisis yang digunakan adalah metode kuantitatif. Hasil penelitian menunjukkan bahwa secara parsial ROA memiliki pengaruh positif terhadap harga saham yang dibuktikan dengan nilai thitung lebih besar dari ttabel yaitu 9,995585 &gt; 2,05183. Dan ROE memiliki pengaruh negatif terhadap harga saham yang dibuktikan dengan thitung lebih kecil dari ttabel, yaitu -8.577777 &lt; -2.05183. Selain itu, pengujian secara simultan menunjukkan bahwa ROA dan ROE secara bersama-sama berpengaruh terhadap harga saham perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2022 yang dibuktikan dengan nilai Fhitung sebesar 18,96868 &gt; Ftabel 3,35. Dan pada pengujian koefisien determinasi diperoleh nilai Adjusted R2 sebesar 0.920584. Hal ini menunjukkan bahwa kemampuan variabel ROA dan ROE dalam menjelaskan variasi variabel Harga Saham adalah sebesar 92%, sedangkan sisanya sebesar 8% dijelaskan oleh variabel lain yang tidak diteliti dalam model penelitian seperti Net Profit Margin, Gross Profit Margin, dll.
The Effect of Capital Intensity and Leverage on Accounting Conservatism in Basic Industry and Chemical Sector Manufacturing Companies Listed on the IDX in 2019-2023 Gitta Destalya Adrian Nova; Yulitiawati; Sindy Safitri; Anis Feblin; Eka Meiliya Dona; Hasiatul Aini
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 17 No. 1 (2026): Vol. 17 No. 1
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v17i1.6181

Abstract

A company’s financial statements reflect the effectiveness of management in managing the company’s resources. Management may choose which accounting techniques to use in preparing financial statements. One such technique is the principle of accounting conservatism. The application of accounting conservatism in the presentation and disclosure of financial information is important and necessary due to a tendency among management to present financial statements with an overstated bias that can mislead users.This study aims to determine the effect of capital intensity and leverage on accounting conservatism in manufacturing companies in the basic and chemical industry sectors listed on the IDX in 2019-2023. This study uses a quantitative approach with secondary data sources. The population is 365 company annual report data obtained from 73 manufacturing companies in the basic and chemical industry sectors. The sampling technique uses purposive sampling of 95 annual report data companies obtained from 19 manufacturing companies in the basic and chemical industry sectors. The analysis technique uses multiple linear regression with hypothesis testing, namely partial test (t test) and simultaneous test (f test). The results in this study indicate partially that the capital intensity variable (X1) has a significant negative effect on accounting conservatism (Y) and the leverage variable (X2) has no effect on accounting conservatism (Y). Capital intensity and leverage variables simultaneously affect accounting conservatism. The coefficient of determination (R square) value is 0.116 or 11.6% while the remaining 88.4% is due to other factors. Keywords: Capital Intensity, Leverage, Accounting Conservatism
ANALISIS COMMON SIZE UNTUK MENILAI KINERJA KEUANGAN PT. SEMEN INDONESIA (PERSERO) TBK. YANG TERDAFTAR DI BEI PERIODE 2019-2023 Gitta Destalya Adrian Nova; Anis Feblin; Eka Meiliya Dona; Yulitiawati Yulitiawati; Hasiatul Aini; Maharani Selya Fatika
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines 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/pwdcef05

Abstract

Penelitian ini bertujuan untuk Menganalisis Kinerja Keuangan PT. Semen Indonesia (Persero) Tbk. yang Terdaftar di BEI Periode 2019-2023 dengan menggunakan metode analisis common size. Analisis ini dilakukan untuk memahami proporsi masing-masing komponen laporan keuangan terhadap total aktivitas dalam neraca dan total pendapatan dalam laporan laba rugi, sehingga dapat memberikan gambaran lebih jelas tentang efisiensi operasional serta tren keuangan perusahaan. Metode penelitian yang digunakan adalah pendekatan deskriptif kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan perusahaan. Data dianalisis menggunakan metode common size untuk mengukur proporsi aset, liabilitas, ekuitas, pendapatan, dan biaya dalam bentuk persentase terhadap totalnya masing-masing. Hasil penelitian menunjukkan bahwa PT. Semen Indonesia mengalami fluktuasi dalam kinerja keuanganya selama periode 2019-2023. Total aset perusahaan cenderung mengalami penurunan, sementara total liabilitas menunjukkan tren menurun, yang mengindikasikan upaya perusahaan dalam mengurangi beban utangnya. Laba bersih perusahaan mengalami perubahan yang tidak menentu dalam beberapa tahun menunjukkan peningkatan dan tahun lainnya mengalami penurunan.
Pemanfaan Limbah Minyak Goreng Untuk Pembuatan Sabun Batang Trisna Maulana; Anis Feblin; Gitta Destalya Adrian Nova; Eka Meiliya Dona; Yulitiawati; Mardiah Kenamon; Hasiatul Aini
Jurnal Pengabdian kepada Masyarakat (DIASYA) Vol. 1 No. 2 (2025): Jurnal Pengabdian Kepada Masyarakat (DIASYA)
Publisher : Rumah Jurnal PT Citra Air Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71200/diasya.v1i2.98

Abstract

Salah satu sumber asam lemak yang sering dijumpai dalam lingkungan kehidupan sehari-hari adalah mnyak goreng. Limbah minyak goreng yang telah digunakan seringnya langsung dibuang  ke lingkungan sekitar rumah  tanpa melalui proses pengolahan terlebih dahulu. Hal ini terjadi dikarenakan kurangnya pengetahuan dan kesadaran masyarakat akan bahaya  pembuangan limbah  minyak goreng secara langsung baik bagi lingkungan maupun bagi kesehatan. Karena hal tersebut menjadi salah satu alasan untuk memanfaatkan limbah minyak  goreng menjadi sabun batang yang bisa dimanfaatkan dalam kehidupan sehari-hari dan bisa mendorong meningkatkan perekonomia masyarakat. Kegiatan ini berlokasi di Desa Tanjung Makmur Kecamatan Peninjauan yang melibatkan karang taruna dan ibu-ibu PKK.
Peluang Usaha UMKM Untuk Meningkatkan Pendapatan Rumah Tangga Di Desa Tanjung Makmur: Pelatihan Pembuatan Cemilan Dari Kulit Lumpia Novie Al Muhariah; Andri Irawan; Anis Feblin; Gitta Destalya Adrian Nova; Hasiatul Aini; Tati Herlina; Yetty Oktarina; Feby Veronika Simanjuntak
Jurnal Pengabdian kepada Masyarakat (DIASYA) Vol. 2 No. 1 (2026): Jurnal Pengabdian Kepada Masyarakat (DIASYA)
Publisher : Rumah Jurnal PT Citra Air Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71200/diasya.v2i1.150

Abstract

This community service activity aims to explore business opportunities for MSMEs (Micro, Small, and Medium Enterprises) to increase household income in Tanjung Makmur Village, Sinar Peninjauan District, Ogan Komering Ulu Regency, South Sumatra, through training on making snacks from spring roll wrappers. The main problems faced by the local community are the low level of household income, which relies mainly on the plantation sector, limited skills in identifying MSME  pportunities, and low knowledge of processing food products that have marketable value.The implementation methods include counseling, demonstrations of making snacks from spring roll wrappers, hands-on practice, providing skills in producing high-quality spring roll wrappers using more modern techniques that align with current snack trends popular among the public, assistance in packaging, and the introduction of simple marketing strategies. By utilizing spring roll wrappers, housewives can produce high-value products with broad market potential. This training also opens opportunities to create new home-based businesses, encourages creativity in product diversification, and strengthens the village economy sustainably through community empowerment.
Co-Authors Andri Irawan Anis Feblin Desya Arum Mutiara Eka Meiliya Dona Feby Veronika Simanjuntak Gitta Destalya Adrian Nova Maharani Selya Fatika MARDIAH KENAMON Noviansyah Noviansyah Novie Al Muhariah Rahma Julita Reni Febrianti Sindy Safitri Tati Herlina Trisna Maulana Yeni Anggraini Yetty Oktarina Yulitiawati Yulitiawati Yulitiawati