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All Journal Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Ekonomi Jurnal Sistem Informasi, Akuntansi dan Manajemen Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu
Desi Aramana
Universitas Gunung Leuser Aceh
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pengaruh Arus Kas Operasi Dan Laba Akuntansi Terhadap Return Saham Pada Perusahaan Manufaktur Sub Sektor Kontruksi Bangunan Desi Aramana
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 3, No 2 (2020): Juni 2020 - Oktober 2020
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v3i2.7552

Abstract

In the globalization era, the capital market plays an important role for the economic progress of a country. The building construction industri is one sektor that attracts investor’s attention where the facts show that this sektor is very promising. This study aims to determine the effect of operating cash flow and accouting profit on stock return in a building construction industry manufacturing company listed on the Indonesian stock exchange. The research sample is a company in the bulding construction industry sector which was recorded in 2014-2018, which amounted to 6 companies. The method of analysis in this study uses purposive sampling. The resultsof the study show that operating cash flows have a significant effect on stock returns, while a accounting profits do not effect stock returns. The results indicate that operating cash flows have an impact on the stock market, especially influencing the return of funds invested in the building construction industry.
PENERAPAN KINERJA DENGAN PENDEKATAN BALANCED SCORECARD PADA PT POS INDONESIA CABANG KUTACANE Desi Aramana
Jurnal Akuntansi dan Keuangan Vol 8, No 2 (2020): Agustus 2020
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v8i2.2616

Abstract

The purpose of this study was to determine how the application of financial performance with the balanced scorecard approach at PT Pos Indonesia Kutacane. This research uses descriptive methods with qualitative data and quantitative data. Data analysis techniques were performed using validity and reliability tests, by looking at fact data from the company based on each perspective-perspective contained in the belenced scorecard, namely: financial perspective, customer perspective, internal business process perspective, and growth perspective and learning. The results of the study at PT Pos Indonesia Kutacane Branch showed that financial performance showed poor conditions in the period 2016 to 2018 as measured by the ratio used, the performance of the customer perspective had done various things to provide good service to customers, the performance of the process perspective Internal business which includes innovation and observation of employees shows good results, and performance on the growth perspective and lessons from observations of employee capability and employee satisfaction show good results.
ANALYSIS OF LOCAL GOVERNMENT BUDGET ALLOCATED FOR REGIONAL EXPENDITURE REALIZATION IN SOUTHEAST ACEH REGENCY Desi Aramana; Muridha Hasan
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

The budget is a financial activity plan that comprises the projected expenditure estimates in one period and the proposed sources of revenue to pay these expenditures. The budget operates as a plan that is believed to be a work guideline and gives direction, as well as objectives that must be fulfilled by future company activities. This study intends to evaluate how to manage the local government budget allocated for regional expenditure realization in Southeast Aceh Regency which has been defined, the method of analysis employed is a quantitative descriptive approach employing data collection techniques such documentary techniques, surveys and observations. The source of research data is in the form of secondary data from the Local Financial Management Board. Three years of study were done in the Southeast Aceh Regency, between 2019 and 2021. The findings of study undertaken at the Southeast Aceh Regency Local Financial Management Agency about the Analysis of Realization of Local budget Budgets demonstrate that every year there are adjustments in line with local budgets made. And the performance of local government expenditure in Southeast Aceh Regency was able to efficiently conserve the local government's budget. This is evident by the absence of achievement numbers that surpass the planned expenditure budget.
Pengaruh Cash Ratio, Debt to Eguity Ratio dan Asset Growth terhadap Return On asset Pada perusahaan Sub Sektor Hotel, Restoran dan Parawisata yang terdaftar Di Bursa Efek Indonesia (BEI) Desi Aramana
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 1 No. 1 (2021): SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen (September 2021)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

Return On assets is a ratio that shows the company’s ability to generate profits from assets used. Return On assets is used to measure the effectiveness of a company in generating profits by utilizing the assets it has.In results of this study can be obtained from testing the data carried out on three independent variables, Namely cash ratio, debt to eguity ratio, and asset growth. While the dependent variable in this study is return on asset in hotel, restaurant and tourism sub-sector companies listed on the Indonesia stock exchange in 2016 – 2018. The population in the study were 25 hotel, restaurant and tourism companies. Data is collected by noting documents, and analyzed by multiple linier regression analysis. The results of this study indicate that, (1) there is an effect of cash ratio on ROA (return on assets), (2) there is an influuence of debt to eguity to ROA (return om assets), (3) there is an effect of negatif assets growth on ROA (return on assets) and (4) there is no efluence together (significant) cas ratio, debt to eguity ratio and assets growth to ROA (return on assets).
Pembekalan Ibu Rumah Tangga Dalam Memahami Pentingnya Mengatur Keuangan Di Suka Jaya Kecamatan Lawe Sigala Gala Desi Aramana; Saddam Hasrul; Ardi Hirmansah; Deni Trianda Pitri; Bahrul Ilmi
Jurnal Pengabdian Masyarakat Disiplin Ilmu (JPMASDI) Vol. 1 No. 1 (2023): Jurnal Pengabdian Manajemen Multi Disiplin Ilmu
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jpmasdi.v1i1.2174

Abstract

Mengatur keuangan dengan baik dilakukan dengan beberapa cara diantanya adalah mencatat setiap transaksi pengeluaran yang di keluarkan dari aktifitas dalam belanja sehari-hari, mengontrol pengeluaran dengan mengutamakan kebutuhan primer dibandingkan dengan kebutuhan sekunder maupun tersier. Setiap pengeluaran yang di keluarkan untuk belanja diharapkan mampu di sisihkan dalam bentuk tabungan jumlahnya disesuaikan dengan kebutuhan. Tabungan atau istilah kerennya saving merupakan bentuk kerjasama yang baik dalam mengontrol aktifitas pengeluaran. Walaupun tabungan yang disisihkan hanya berjumlah 5 persen ataupun 1 persen sekali pun itu bentuknya wajib. Alahkah lebih baik dalam mengatur keuangan tabungan yang disisihkan sebaiknya berjumlah 10 persen dari uang bulanan yang dikeluarkan. Yang menjadi kendala dalam melakukan kegiatan pengabdian ini adalah nafkah yang diberikan kepala rumah tangga sebagian besar harian dikarenakan sebagian besar dari mereka berkeja sebagai buruh lepas. Akan tetapi hal ini tidak menjadi kendala apabila seorang ibu mampu memahami dan mengatur keuangan dengan baik maka akan meningkatkan perekenomian keluarga menjadi lebih baik lagi kedepannya
Co-Authors Ardi Hirmansah Bahrul Ilmi Deni Trianda Pitri Hasan, Muridha Saddam Hasrul