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All Journal JURNAL ILMU MANAJEMEN DAN BISNIS Jurnal Kajian Akuntansi Jurnal EMT KITA Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JIA (Jurnal Ilmiah Akuntansi) AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Ekuilnomi Jurnal Dharma Bhakti Ekuitas Jurnal Ekonomi Indonesian Journal of Economics and Management Study & Accounting Research Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Journal of Accounting and Finance Management (JAFM) JURNAL ABDIKARYASAKTI Akurasi Atestasi : Jurnal Ilmiah Akuntansi
Ait Novatiani
Universitas Widyatama
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Koperasi Simpan Pinjam di Kota Bandung R. Ait Novatiani; Apriwandi
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1645

Abstract

This research has a purpose, namely to analyze corporate social responsibility (CSR), the financial performance of cooperatives and the influence of corporate social responsibility (CSR) on the financial performance of cooperatives. Corporate Social Responsibility (CSR) and Financial Performance of Savings and Loan Cooperatives are the objects of research. The survey method is used in research conducted by researchers.Based on the results of the study concluded, namely: 1). implementation of corporate social responsibility (CSR) is adequate 2). the implementation of the cooperative's financial performance is adequate; and 3). the application of corporate social responsibility (CSR) affects the financial performance of cooperatives
Pengaruh Tata Kelola Koperasi Terhadap Kinerja Keuangan R. Ait Novatiani; Robertus Ary Novianto; Veronica Christina; Bachtiar Asikin; Tetty Lasniroha Sarumpet
Jurnal Ekuilnomi Vol. 5 No. 2 (2023): Jurnal Ekuilnomi Vol 5 No 2 Nov 2023
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/ekuilnomi.v5i2.795

Abstract

Kinerja keuangan ialah suatu keadaan atau mencerminkan kemampuan suatu organisasi dalam pengelolaan serta mengalokasikan sumber daya yang dipunyai organisasi tersebut. Tata kelola koperasi yang baik merupakan bagian faktor  utama yang bisa mendukung kinerja keuangan. Tujuan dari riset yang dilakukan adalah menganalisis tata kelola koperasi, kinerja keuangan serta menganalisis pengaruh tata kelola koperasi terhadap kineja keuangan. Teknik penentuan sampel yang dipergunakan ialah simple random sampling sehingga diperolah 68 koperasi simpan pinjam di kota Bandung. Hasil riset membuktikan riset membuktikan tata kelola koperasi simpan simpan sudah baik serta kinerja keuangan sudah baik. Selain itu juga bahwa tata kelola koperasi berpengaruh terhadap kinerja keuangan, membuktikan bahwa tata kelola koperasi yang tercermin dalam transparansi, akuntabilitas, kewajaran, pertanggungjawaban serta kemandirian bisa mengubah kinerja keuangan menjadi baik
Pengaruh Tata Kelola Koperasi Terhadap Kinerja Keuangan R. Ait Novatiani; Robertus Ary Novianto; Veronica Christina; Bachtiar Asikin; Tetty Lasniroha Sarumpet
Jurnal Ekuilnomi Vol. 5 No. 2 (2023): Ekuilnomi Vol 5(2) Nov 2023
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/rbgek696

Abstract

Kinerja keuangan ialah suatu keadaan atau mencerminkan kemampuan suatu organisasi dalam pengelolaan serta mengalokasikan sumber daya yang dipunyai organisasi tersebut. Tata kelola koperasi yang baik merupakan bagian faktor  utama yang bisa mendukung kinerja keuangan. Tujuan dari riset yang dilakukan adalah menganalisis tata kelola koperasi, kinerja keuangan serta menganalisis pengaruh tata kelola koperasi terhadap kineja keuangan. Teknik penentuan sampel yang dipergunakan ialah simple random sampling sehingga diperolah 68 koperasi simpan pinjam di kota Bandung. Hasil riset membuktikan riset membuktikan tata kelola koperasi simpan simpan sudah baik serta kinerja keuangan sudah baik. Selain itu juga bahwa tata kelola koperasi berpengaruh terhadap kinerja keuangan, membuktikan bahwa tata kelola koperasi yang tercermin dalam transparansi, akuntabilitas, kewajaran, pertanggungjawaban serta kemandirian bisa mengubah kinerja keuangan menjadi baik
Kualitas Pengelolaan Aset Desa dalam Meningkatkan Pendapatan Asli Desa(Survei pada Desa di Kabupaten Bandung dan Bandung Barat) R Ait Novatiani; Veronica Christina; Bachtiar Asikin; Tetty Lasniroha Sarumpet; Robertus Ary Novianto
Jurnal Ekuilnomi Vol. 5 No. 1 (2023): Ekuilnomi Vol 5(1) Mei 2023
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/d1n1ay80

Abstract

Pengelolaan aset desa adalah bagian dari pengelolaan keuangan desa yang secara regulasi diatur tersendiri dalam Peraturan Menteri Dalam Negeri Nomor 01 Tahun2016.Pengelolaan aset desa merupakan tugas baru bagi pemerintah desa seiring bertambahnya jumlah aset yang dikelola oleh desa.Dengan demikian perlu adanya pengelolaan aset desa yang berkualitas.Menganalisis kualitas pengelolaan aset desa yang berpengaruh terhadap peningkatan pendapatan asli desa merupakan tujuan dari penelitian ini.Populasi yaitu perangkat desa (Kepala Desa, Sekretaris Desa, Kaur Umum, Kaur Keuangan) pada 10 (desa) di Kabupaten Bandung dan Bandung Barat. Adapun sampling jenuh atau sensus merupakan sampel yang digunakan. Hasil riset menunjukkan pengelolaan aset desa yang berkualitas memiliki pengaruh pada peningkatan pendapatan asli desa
Emerging Trends in Intellectual Capital Research: A Decade Review Rachmawati, Rima; Novatiani, R. Ait; Octavia, Evi
Jurnal Ilmu Manajemen dan Bisnis Vol 15, No 1 (2024): Jurnal Ilmu Manajemen dan Bisnis. Maret 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jimb.v15i1.68375

Abstract

This study aims to analyze the trends in intellectual capital research by reviewing articles published on scopus.com. The objective is to identify the patterns of development and anticipate the future directions of intellectual capital research that are important for academics and practitioners in this field. The method used is a combination of bibliometric analysis and descriptive analysis with 132 articles based on the keyword search "intellectual capital" and "VAIC" and "structural capital" and "relational capital" and "human capital". There has been a significant increase in the number of articles related to intellectual capital over the years, indicating a growing interest. These topics have interdisciplinary relevance and are researched in various fields including management, economics, finance, technology, and sustainability. This study is limited to articles published in journals listed in scopus and may not cover perspectives or trends in other journals or among industry practitioners. The originality of this research provides a comprehensive understanding of the current trends in intellectual capital research and identifies the future directions of research in this field. It adds value to academics and practitioners who want to understand the evolution and application of intellectual capital in the business and academic context.
Employee Performance: Interaction Between Total Quality Management and Self Esteem Study in Soe Manufacturing Company Veronica Christina; Novatiani, Ait; Sarumpaet, Tetty Lasniroha; Asikin, Bachtiar; Novianto, Robertus Ary
Indonesian Journal of Economics and Management Vol. 4 No. 2 (2024): Indonesian Journal of Economics and Management (March 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v4i2.5515

Abstract

Good employee performance is very important for the company because it shows that the company's goals are achieved. This research was conducted to find solutions to the problems faced by one of the state-owned manufacturing companies. The condition factor, namely total quality management, which interacts with individual characteristics, namely self-esteem, is the solution variable in this study. Company employees are a population element, the sample is determined using probability sampling technique with a total sample of 87 employees. Moderated regression analysis is used to process data obtained with SPSS software. The results of the study found that self-esteem can be a quasi moderator of the effect of TQM on employee performance. The research findings are expected to be useful for improving employee performance and can be used by other parties who are interested in researching the fields of management accounting and behavioral accounting.
Kompetensi Sumber Daya Manusia Dalam Meningkatkan Kualitas Informasi Keuangan UMKM Novatiani, R Ait; Christina, Veronica; Novianto, Robertus Ary; Sarumpaet, Tetty Lasniroha; Wijaya, Aida
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2521

Abstract

UMKM actors experience difficulties in presenting financial information based on SAK-EMKM, the reason is that MSME actors do not have the ability to present quality financial information. Therefore, in order for UMKM financial information to have quality, it can be realised with competent human resources. This research aims to analyse human resources that have competence, UMKM financial information that has quality and test human resource competencies that affect quality financial information. The population is UMKMs in the agricultural sector in Mekarmanik Village, Cimenyan District, Bandung Regency, totalling 50 people. The findings show that human resource competencies are good, UMKM financial information is of high quality and human resource competencies have an influence on the quality of UMKM financial information.
An Assessment of Banking Performance: The Balanced Scorecard Approach Evi Octavia; Ait Novatiani; Rima Rachmawati; Che Rosmawati Che Mat
Jurnal Ilmiah Akuntansi Vol 9 No 2 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i2.84625

Abstract

There is a need to explore the effectiveness and comprehensive implementation of the Balanced Scorecard in improving banking performance, particularly considering the unique challenges of regulatory influence and sector-specific dynamics. This research aims to measure the performance of Bank Panin, which is motivated by a decline in net profit, profit before tax, and negative third-party funds. The study employs a Descriptive Qualitative approach using Balanced Scorecard measurements. The research focuses on four perspectives: 1) learning and growth, 2) customer, 3) internal business processes, and 4) financial. Data collection for these perspectives utilized a questionnaire method with a Likert scale, with data validity confirmed through validity and reliability tests. The results indicate that customer satisfaction at Panin Bank Tbk Bandung Branch is favorable. In terms of internal business processes, Panin Bank offers comprehensive products/services, a widespread office network, innovative products, and high-quality customer service. From the growth and learning perspective, employee productivity is satisfactory. Financially, metrics such as the Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Return on Assets (ROA) meet excellent criteria. This study highlights the significant role of banks in creating employment, enhancing human resource skills, and supporting the local economy. The robust financial performance of banks not only stabilizes the sector but also facilitates credit availability for small businesses, thereby promoting economic growth in communities.
Pengaruh good corporate governance, pertumbuhan perusahaan terhadap profitabilitas yang berdampak pada manajemen laba Hartati, Lidia; Novatiani, R. Ait
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 1 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i1.1518

Abstract

Pengaruh good corporate governance, pertumbuhan perusahaan terhadap profitabilitas yang berdampak pada manajemen laba
Ukuran Perusahaan Dan Leverage Dalam Meningkatkan Nilai Perusahaan R. Ait Novatiani; Rima Rachmawati; Evi Octavia; Putri Pereunnika G
Jurnal Ekuilnomi Vol. 6 No. 2 (2024): Ekuilnomi Vol 6(2) Mei 2024
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/fchbtk47

Abstract

Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan dan leverage terhadap nilai perusahaan pada perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2018 - 2022. Ukuran perusahaan pada penelitian ini menggunakan indikator size, leverage menggunakan indikator debt to equity ratio atau DER dan nilai perusahaan menggunakan indikator price book value atau PBV. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia selama periode 2018 - 2022 dengan total 47 perusahaan. Teknik pengambilan sampel dilakukan dengan metode purposive sampling yang terdiri dari 46 perusahaan. Teknik analisis pada penelitian ini menggunakan analisis regresi logistik dengan Eviews. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan yang diukur dengan size berpengaruh terhadap nilai perusahaan. Leverage yang diukur dengan DER berpengaruh terhadap nilai perusahaan. Selanjutnya ukuran perusahaan dan leverage berpengaruh terhadap nilai perusahaan
Co-Authors Acep Komara Andily Aprilia SP Annisa Kurnia, Nopellian Apriwandi Asikin, Bachtiar Bachtiar Asikin Bachtiar Asikin Bachtiar Asikin Bachtiar Asikin Bachtiar Asikin Bachtiar Bachtiar Che Rosmawati Che Mat Christina, Veronica Debbie Christine Diana Sari Eriana Kartadjumena Evi Octavia Hartati, Lidia Hendayana, Yana Irwansyah Irwansyah M. Arief Ramdhany Novianto, Robertus Ary Nursandhi, Budi Nuryaman Nuryaman Putri Pereunnika G R. Adjeng Mariana F R. Adjeng Mariana Febrianti Radhi Abdul Halim Rachmat Rahmat, Radhi Abdul Halim Rima Rachmawati Rima Rachmawati Robertus Ary Novianto Robertus Ary Novianto Robertus Ary Novianto Robertus Ary Novianto Rusmawan Kusumah, R. Wedi Rusmawan, Wedi Sarumpaet, Tetty Lasniroha Sarumpet, Tetty Lasniroha Sri Lestari SRI LESTARI Tetty Lasniroha Sarumpaet Tetty Lasniroha Sarumpet Tetty Lasniroha Sarumpet Tetty Lasniroha Sarumpet Tetty Lasniroha Sarumpet Vabiani, Diandra Pepi Veronica Christina Veronica Christina M.P.P Wijaya, Aida Wijaya, Reza Henning Yoga Tantular Rachman Yogo Heru Prayitno Yuniarti, Rita