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Karakteristik Perusahaan dan Pengungkapan Corporate Social Responsibility Dimoderasi Good Corporate Governance terhadap Nilai Perusahaan Novi Yanti; Sarwani Sarwani; Novika Rosari
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 4, No 1 (2021): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2021
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v4i1.129

Company value is considered necessary for interested parties both internally and externally when making investments. This study examines and analyzes the influence of Company Characteristics (Firm Size, Capital Structure, and Profitability) and Corporate Social Responsibility (CSR) Disclosure moderated by Good Corporate Governance on Firm Value. There are 188 manufacturing companies on the Indonesia Stock Exchange (IDX), the population with 22 sample companies in the 2016-2018 period. The sampling technique was the purposive sampling method. Data were analyzed using multiple linear regression and moderated regression analysis on SPSS. This study indicates that the capital structure and good governance affect firm value, and the firm size variable shows a negative effect. Good Corporate Governance can strengthen the influence of firm size, capital structure, and CSR disclosure on firm value, while good governance weakens the effect of profitability on firm value, which is of interest.

Pengaruh Kejelasan Sasaran Anggaran dan Sistem Pelaporan terhadap Akuntabilitas Kinerja dengan Pengendalian Internal sebagai Variabel Intervening Sanusi Sanusi; Atma Hayat; Novika Rosari
Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Vol. 1 No. 2 (2022): MARET 2022
Publisher : Pusat Riset Manajemen Dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia

This study aims to examine the effect of the clarity of budget objectives and reporting systems on the performance accountability of government agencies. This study is also to test whether the internal control system mediates the effect of the clarity of government budget objectives and reporting systems. This type of research is associative causality. This research was conducted using a survey method by distributing questionnaires to the compilers of performance accountability reports of government agencies in Kotabaru. The population of this study was all SKPD in the Kotabaru Regency Government, totaling 30 SKPD consisting of 82 sample respondents. The data analysis method used is descriptive statistical analysis and Partial Least Square (SEM-PLS) analysis. The analysis is assisted by the Smart PLS 3.0 program. The results of this study indicate that the clarity of budget targets and internal control affect the performance accountability of government agencies while the reporting system has no effect on performance accountability. Clarity of budget targets, and reporting systems affect internal control. Internal control as an interverning variable can affect the clarity of budget objectives and the accountability reporting system for the performance of the Kotabaru local government agencies.

The Implementation of The Concept of Value for Money in the Realization of Budget Accountability at the Regional Financial and Asset Management Agency (BPKAD) of Banjar Regency Waspini Waspini; Nur Astri Sari; Syaiful Hifni; Novika Rosari
AFEBI Accounting Review Vol 7, No 1 (2022)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v7i1.530

This research aimed to determine the implementation of the concept of Value for Money in the realization of budget accountability at the Regional Financial and Asset Management Agency (BPKAD) of Banjar Regency. This research was qualitative research with the object studied was data on the realization of performance and financial achievements contained in the Report of Government Agency’s Performance Accountability (LAKIP) of the Regional Financial and Asset Management (BPKAD) of Banjar Regency during 2016-2019. The data analysis technique was Qualitative Descriptive based on three elements in the concept of Value for Money such as economic, efficiency and effectiveness. The results indicated that the financial management and regional assets at BPKAD of Banjar Regency were considered to be able to realize the budget accountability because, in terms of budget management, it was economical and efficient even though it did not meet the effective criteria because it had not been able to achieve the targets set. During the 2016-2019 budget year obtained an economic ratio test of 80.73% with economic criteria while for efficiency test obtained a ratio of 116.29% with efficient criteria. In addition, the effectiveness test obtained a ratio of 85.06% with ineffective criteria.

The Implementation of The Concept of Value for Money in the Realization of Budget Accountability at the Regional Financial and Asset Management Agency (BPKAD) of Banjar Regency Waspini Waspini; Nur Astri Sari; Syaiful Hifni; Novika Rosari
AFEBI Accounting Review Vol. 7 No. 1 (2022): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v7i1.530

This research aimed to determine the implementation of the concept of Value for Money in the realization of budget accountability at the Regional Financial and Asset Management Agency (BPKAD) of Banjar Regency. This research was qualitative research with the object studied was data on the realization of performance and financial achievements contained in the Report of Government Agency’s Performance Accountability (LAKIP) of the Regional Financial and Asset Management (BPKAD) of Banjar Regency during 2016-2019. The data analysis technique was Qualitative Descriptive based on three elements in the concept of Value for Money such as economic, efficiency and effectiveness. The results indicated that the financial management and regional assets at BPKAD of Banjar Regency were considered to be able to realize the budget accountability because, in terms of budget management, it was economical and efficient even though it did not meet the effective criteria because it had not been able to achieve the targets set. During the 2016-2019 budget year obtained an economic ratio test of 80.73% with economic criteria while for efficiency test obtained a ratio of 116.29% with efficient criteria. In addition, the effectiveness test obtained a ratio of 85.06% with ineffective criteria.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN SAWIT DI INDONESIA Rosari, Novika; Nailiah, Rusma; Oktaviani, Ayu; Wahyu
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 12 No. 2 (2024)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v12i2.301

This research aims to explore the impact of Profitability, Company Size, Leverage and Sales Growth on Profit Management in Palm Oil Companies. The method used in this research is Weighted Least Square using IBM SPSS as the application. Data collection techniques are carried out through documentation methods. The data used in this research is secondary data obtained from the Indonesian Stock Exchange or related company internet sites. The research sample consists of 12 companies listed on the Indonesia Stock Exchange during the period 2017 to 2021. The research results show that the variables Profitability and Leverage have a significant negative influence on Profit Management, while Company size and Sales Growth do not have a significant influence on Profit Management.

Pendampingan Penyusunan Laporan Keuangan Berdasarkan SAK-ETAP Dalam Rangka Uji Kompetensi Bagi Mahasiswa Program Diploma III Akuntansi FEB ULM Oktaviani, Ayu; Rosari, Novika; Susilowati, Pusvita Indria Mei; Anwar, Kasyful; Sari, Yohana Yustika
Jurnal Pengabdian ILUNG (Inovasi Lahan Basah Unggul) Vol 4, No 1 (2024)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/ilung.v4i1.12940

Kebutuhan akan tenaga kerja kompeten di berbagai bidang semakin meningkat dan hanya dapat pencari kerja yang benar-benar memenuhi persyaratan dapat mencapai hal ini. Salah satu persyaratan yang harus dipenuhi adalah memiliki sertifikat kompetensi yang diterbitkan oleh Badan Nasional Sertifikat Profesi. Program Diploma III Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat sebagai lembaga yang akan menjadikan mahasiswa yang terampil dan produktif merupakan objek dimana lembaga pengabdian pada masyarakat ini dilakukan. Kegiatan Teknisi Uji Kompetensi Akuntansi ini dilakukan agar dapat memberikan uji sertifikasi guna mengukur tingkat penguasaan kompetensi tenaga akuntansi di program keahlian keuangan dan agar mahasiswa memiliki kesiapan kerja dengan sertifikat uji kompetensi teknisi akuntansi sebagai portofolio sertifikat pendamping ijazah. Kegiatan ini melibatkan sebanyak 110 orang mahasiswa Program Diploma III Akuntansi angkatan 2022.Hasil akhir yang didapat dari pengabdian ini adalah adanya peningkatan atensi, minat dan pemahan yang menjadi motivasi perserta untukg mengikuti seluruh aktivitas pendampingan uji kompetensi teknisis akuntansi yang dapat dilihat berdasarkan nilai terbaik semua unit yang diujikan selalu lebih dari 50%. Selain itu, berdasarkan tanggapan dari para peserta kepada penyelenggara kegiatan dan wawancara dengan reviewer kegiatan menunjukkan bahwa program ini diharapkan terus berlanjut karena berdampak pada peningkatan kualitas lulusan program Diploma III Akuntansi di Lambung Mangkurat.

Pengaruh Manajemen Aset Terhadap Optimalisasi Pemanfaatan Aset Tetap (Study Kasus Pada Pemerintah Kabupaten Barito Kuala) Jadid, Achmad Nur; Hifni, Syaiful; Rosari, Novika
Mutiara: Multidiciplinary Scientifict Journal Vol. 2 No. 2 (2024): Multidiciplinary Scientifict Journal
Publisher : Al Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/mutiara.v2i2.157

This study aims to determine the effect of Asset Management on Optimizing the Utilization of Fixed Assets. This is causal research using a quantitative approach. The research subject is the SKPD of the Barito Kuala Regency Government. The sample of which was determined using the purposive sampling technique to collect data. The data source used is primary data. The analytical method used is multiple linear regression analysis. The results of the study conclude that: (1) Asset inventory has a significant effect on optimizing the utilization of fixed assets, (2) Legal audit has a significant effect on optimizing the utilization of fixed assets, (3) Asset valuation has a significant effect on optimizing the utilization of fixed assets, and (4) Supervision and control significant effect on optimizing the utilization of fixed assets.

Pengaruh Manajemen Aset Terhadap Optimalisasi Pemanfaatan Aset Tetap (Study Kasus Pada Pemerintah Kabupaten Barito Kuala) Jadid, Achmad Nur; Hifni, Syaiful; Rosari, Novika
Mutiara: Multidiciplinary Scientifict Journal Vol. 2 No. 2 (2024): Multidiciplinary Scientifict Journal
Publisher : Al Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/mutiara.v2i2.157

This study aims to determine the effect of Asset Management on Optimizing the Utilization of Fixed Assets. This is causal research using a quantitative approach. The research subject is the SKPD of the Barito Kuala Regency Government. The sample of which was determined using the purposive sampling technique to collect data. The data source used is primary data. The analytical method used is multiple linear regression analysis. The results of the study conclude that: (1) Asset inventory has a significant effect on optimizing the utilization of fixed assets, (2) Legal audit has a significant effect on optimizing the utilization of fixed assets, (3) Asset valuation has a significant effect on optimizing the utilization of fixed assets, and (4) Supervision and control significant effect on optimizing the utilization of fixed assets.

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