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All Journal Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Akbis: Media Riset Akuntansi dan Bisnis JURNAL ABDIMAS TRIDHARMA MANAJEMEN DEDIKASI PKM Abdimisi PESHUM Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Ilmu Manajemen METHONOMIX
Anisa Anisa
Universitas Pamulang
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Digitalisasi Pengelolaan Keuangan Desa: Analisis Implementasi Aplikasi Keuangan pada BUMDes Bebedahan Berkah Anisa Anisa; Asih Handayani; Khanif Faozi
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.8242

Abstract

This study aims to analyze the implementation of financial applications in improving the efficiency, transparency, and accountability of financial management of Village-Owned Enterprises (BUMDes) Bebedah Berkah. Before the implementation of the application, BUMDes faced obstacles in the form of manual recording, limited human resources, and low accountability of financial statements. The research uses a qualitative approach with phenomenological methods to understand the manager's experience in using the TAKABUMDes application. Data was obtained through in-depth interviews, observations, and documentation, then analyzed descriptively through data reduction, data presentation, and conclusion drawn. The results of the study show that the TAKABUMDes application improves the financial recording and reporting system to be more systematic, timely, and in accordance with the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). This application also supports the application of good governance principles, especially transparency, accountability, and community participation, as well as increasing public trust in the management of BUMDes. This study recommends strengthening human resource capacity, optimizing information technology, and participatory supervision systems to realize modern and sustainable BUMDes. This research involved eight key informants consisting of the Chairman, Treasurer, Secretary, as well as community representatives and village officials. Empirical results show that the efficiency of financial recording is increased by up to 40% faster than manual systems, and the preparation of financial statements is now carried out regularly every month.
Financial Performance, Struktur Modal dan Arus Kas Operasi Terhadap Return Saham Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Nadila Andriliyani; Anisa Anisa
Jurnal Ilmu Manajemen METHONOMIX Vol 7 No 1 (2024): Jurnal Ilmu Manajemen METHONOMIX
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/mtx.Vol7No1.pp52-67

Abstract

This study aims to determine the effect of financial performance, capital structure, and operating cash flow on stock returns. Financial performance in this study is proxied by Return On Assets and Return On Equity and capital structure is measured by Debt to Equity ratio. This type of research is quantitative research with secondary data sources. The population in this study amounted to 124 companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange in 2018-2022. The sample selection method used in this study is the purposive sampling method so that the samples obtained by this method are 25 companies. The data analysis technique used is panel data regression analysis using Eviews 12 software. The results showed that simultaneously financial performance proxied with return on assets, financial performance proxied with return on equity, capital structure, and operating cash flow together affect stock returns. However, partially the financial performance variables proxied by return on assets and capital structure affect stock returns. Meanwhile, financial performance proxied by return on equity and operating cash flow has no effect on stock returns.
PERAN KOMITE AUDIT, AUDIT TENURE, DAN KEBIJAKAN DIVIDEN SEBAGAI FAKTOR PENENTU KUALITAS LABA Salsabila Firdausi; Anisa Anisa
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 12, No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v12i1.2944

Abstract

ABSTRAKKualitas laba merupakan salah satu faktor penting dalam pengambilan keputusan investasi pada sektor perbankan, namun dalam penerapannya masih seringkali terdistorsi oleh asimetri informasi dan konflik keagenan yang menjadi pemicu praktik manajemen laba. Meskipun OJK telah memberikan kebijakan relaksasi restrukturisasi kredit untuk menjaga stabilitas sektor keuangan, namun dilapangan masih menunjukkan terjadinya fluktuasi kualitas laba yang signifikan pada sub sektor perbankan. Penelitian ini bertujuan untuk mengetahui dan memberikan bukti empiris pengaruh komite audit, audit tenure, dan kebijakan dividen sebagai faktor penentu kualitas laba, studi Empiris pada perusahaan sub sektor perbankan yang terdaftar di Bursa Efek Indonesia pada periode 2020 - 2024. Penelitian ini menggunakan sampel sebanyak 10 perusahaan. Penelitian ini merupakan penelitian kuantitatif dengan data sekunder menggunakan data laporan keuangan yang telah diterbitkan perusahaan melalui website idx dan website masing-masing perusahaan. Metode penentuan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Metode analisis data penelitian ini diuji dengan menggunakan analisis regresi data panel yang diproses menggunakan Eviews 12. Hasil penelitian ini menunjukkan bahwa kebijakan dividen berpengaruh terhadap kualitas laba. Sedangkan komite audit dan audit tenure tidak berpengaruh terhadap kualitas laba. Secara simultan, model penelitian ini berpengaruh sebesar 18% sedangkan 82% sisanya dipengaruhi oleh variabel diluar model. Penelitian ini berkontribusi dalam memperluas literatur tata kelola perusahaan dan sinyal keuangan. Implikasinya, Kebijakan dividen terbukti menjadi faktor penentu kualitas laba dibandingakan pengawasan formal.ABSTRACTEarnings quality is an important factor in investment decision-making in the banking sector. However, in practice, it is often distorted by information asymmetry and agency conflicts that may trigger earnings management practices. Although the Financial Services Authority (OJK) implemented a credit restructuring relaxation policy to maintain the stability of the financial sector. However, in practice, significant fluctuations in earnings quality are still observed in the banking sub-sector. This study aims to determine and provide empirical evidence of the effect of the audit committee, audit tenure, and dividend policy as determinants of earnings quality, an empirical study on banking sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This study uses a sample of 10 companies. The quantitative study used secondary data, using financial report published by the companies on the IDX website and their respective websites. The sampling method in this research is purposive sampling. The data analysis method of this research was tested using panel data regression analysis processed using Eviews12. The results of this study indicate that dividend policy influences earnings quality. While audit committee and audit tenure has no effect on earnings quality. Simultaneously, the research model explains 18% while the remaining 82% is influenced by variables outside the model. This study contributes to expanding the literature on corporate governance and financial signaling. The implication of this study is that dividend policy has been proven to be a determinant of earnings quality compared to formal governance mechanisms.
Pengaruh Corporate Social Responsibility, Efektivitas Aset, dan Kebijakan Dividen Terhadap Return Saham Indriani Puspa Dewi; Anisa Anisa
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 2: Februari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i2.15224

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Corporate Social Responsibility, efektivitas aset, dan kebijakan dividen terhadap return saham. Jenis penelitian ini adalah kuantitatif dengan sumber data sekunder. Populasi dalam penelitian ini berjumlah 66 perusahaan pada sektor energi yang terdaftar di BEI tahun 2020 – 2024. Metode pemilihan sampel yang digunakan adalah metode purposive sampling sehingga sampel yang memenuhi kriteria dalam penelitian ini berjumlah 7 perusahaan. Teknik analisis data yang digunakan adalah analisis regresi data panel dengan menggunakan aplikasi Econometric Views (Eviews) versi 12. Hasil penelitian menunjukan bahwa secara simultan Corporate Social Responsibility, efektivitas aset, dan kebijakan dividen secara bersama – sama berpengaruh terhadap return saham. Secara parsial menunjukan bahwa Corporate Social Responsibility tidak berpengaruh terhadap return saham, sedangkan efektivitas aset dan kebijakan dividen berpengaruh terhadap return saham.
Co-Authors Afridayani Afridayani Andri Andri Asih Handayani Endah Finatariani Faiz Miftah Syahbani Indriani Puspa Dewi Ita Darsita Khanif Faozi Nadila Andriliyani Napisah Napisah Novi Akhsani Nurbaeti Nurbaeti Salsabila Firdausi Setianingsih Setianingsih Tsarina Zenabia Tsarina Zenabia Tubagus Arya Abdurachman Wiwit Setyawati Zulfa Rosharlianti