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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Ekonomika Jurnal Riset Akuntansi dan Bisnis JSEH (Jurnal Sosial Ekonomi dan Humaniora) Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Dinar: Jurnal Ekonomi dan Keuangan Islam EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi dan Perpajakan Jurnal Ilmu Ekonomi dan Pembangunan Jurnal Manajemen & Keuangan Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Riset Keuangan dan Akuntansi (JRKA) JOURNAL OF APPLIED ACCOUNTING AND TAXATION SENTRALISASI ALGORITMA : JURNAL ILMU KOMPUTER DAN INFORMATIKA JURNAL PENDIDIKAN TAMBUSAI Jurnal Ilmu Manajemen (JIMMU) JABE (Journal of Applied Business and Economic) Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JURNAL MANAJEMEN BISNIS JESI (Jurnal Ekonomi Syariah Indonesia) IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Ilmiah Akuntansi dan Finansial Indonesia JURNAL EKONOMI SAKTI (JES) JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Bilancia : Jurnal Ilmiah Akuntansi Jurnal Mantik JURNAL EKSBIS Kumawula: Jurnal Pengabdian Kepada Masyarakat Jurnal Proaksi SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam JAZ: Jurnal Akuntansi Unihaz Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Al-Kharaj: Journal of Islamic Economic and Business CERMIN: Jurnal Penelitian Ilomata International Journal of Tax and Accounting JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akademi Akuntansi (JAA) Jurnal Ekonomi Pembangunan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Jurnal EK dan BI RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Akuntansi dan Keuangan JEKPEND Jurnal Ekonomi dan Pendidikan Community Development Journal: Jurnal Pengabdian Masyarakat JURMA : Jurnal Program Mahasiswa Kreatif Cakrawala Repositori Imwi Al-Mal:Jurnal Akuntansi dan Keuangan Islam Journal of Management and Bussines (JOMB) Jurnal Dinamika Ekonomi Syariah Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Ilomata International Journal of Management Quantitative Economics and Management Studies Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Jurnal Interprof International Journal on Social Science, Economics and Art Indonesian Journal of Islamic Economics and Business Jurnal Investasi Islam JURNAL MANAJEMEN AKUNTANSI (JUMSI) International Journal of Trends in Accounting Research JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen PRAJA observer: Jurnal Penelitian Administrasi Publik Kontigensi: Jurnal Ilmiah Manajemen Jurnal Ekonomi Rabbani Jurnal Akuntansi AKTIVA INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Jurnal IPTEK Bagi Masyarakat Indonesian Journal of Innovation Studies Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Jurnal Ekonomi dan Bisnis Islam (JEBI) Golden Ratio of Finance Management Indonesian Journal of Economics and Management Journal of Student Development Informatics Management (JoSDIM) Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Mahasiswa Raushan Fikr Balance : Jurnal Akuntansi dan Manajemen Adl Islamic Economic el-Amwal NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Expensive: Jurnal Akuntansi dan Keuangan Gemilang: Jurnal Manajemen dan Akuntansi AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah QISTINA: Jurnal Multidisiplin Indonesia Journal of Management, Economic and Accounting (JMEA) Indonesian Journal of Islamic Economics and Finance Jurnal Akuntansi, Manajemen dan Perbankan Syariah Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Journal of Islamic Economics Lariba JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Public Representative and Society Provision Jurnal Mutiara Ilmu Akuntansi Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Penelitian Ekonomi Manajemen dan Bisnis The Es Accounting and Finance Electronic Journal of Education, Social Economics and Technology J-ISACC : Journal of Islamic Accounting Competency Paradoks : Jurnal Ilmu Ekonomi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Accounting Information System, Taxes, and Auditing Journal (AISTA) Jurnal Kendali Akuntansi Amkop Management Accounting Review (AMAR) Jurnal Akuntansi Manado (JAIM) Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Ekonomi dan Akuntansi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Research Horizon JAKBS International Journal of Trends in Accounting Research International Journal of Economic, Technology and Social Sciences (Injects) AKPEM : Jurnal Akuntansi Keuangan Dan Akuntansi Pemerintahan Journal of Economics and Management Scienties Journal of Management, Economic, and Accounting Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Maslahah: Jurnal Manajemen dan Ekonomi Syariah IIJSE BAKIRA: Jurnal Pengabdian Kepada Masyarakat JEBD Indonesian Journal of Multidisciplinary Scientific Studies Journal Economic Excellence Ibnu Sina Moneter : Jurnal Ekonomi dan Keuangan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Advances in Economics & Financial Studies Advances in Taxation Research Journal of Islamic Finance and Accounting Research Economic: Journal Economic and Business RUBINSTEIN Jurnal Ekonomi Bisnis dan Kewirausahaan Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Jurnal Ekonomi Dan Bisnis Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan JIMEKA E-Jurnal Akuntansi Ribhuna: Jurnal Keuangan dan Perbankan Syariah Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Al Itmamiy: Jurnal Hukum Ekonomi Syariah MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Economics and Digital Business Review
Laylan Syafina
Universitas Islam Negeri Sumatera Utara
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Analisis Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM pada Toko Sahrul di Kabupaten Batubara Nadia Anzani; Marliyah; Laylan Syafina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.4632

Abstract

UMKM Toko Sahrul faces several problems in its financial reporting, due to a lack of knowledge in recording financial reports based on ЅАК ЕМКM. The aim of this research is to analyze the preparation of MSME financial reports based on SAK EMKM at the Sahrul Shop, Pematang Kuing Village, Batubara Regency. This research uses a qualitative descriptive method. This research uses primary and secondry data types. Primary data is obtained directly from the company, while secondary data. in the form of relevant documents, scientific articles and books. Data collection was carried out through observation, interviews and documentation. Next, the data is analyzed based on data reduction, data presentation, and verification/drawing conclusions. The results of the research show that MSMEs at the Sahrul Shop in Pematang Kuing Village, Batubara Regency have not implemented SAK EMKM in recording their financial reports, because there are several obstacles such as the absence of supervision from certain parties, lack of understanding from MSME owners regarding the income and profits earned each month or per year and a lack of knowledge in the field of accounting to support the decision-making process regarding future business development.
Implementation of Accounting for Zakat and Infaq Funds at Baznas in Medan Based on PSAK No. 109 Lesmana, Suhaila Zahra; Syafina, Laylan; Harmain, Hendra
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 2 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i2.3407

Abstract

This article is intended to analyze the application of accounting for Zakat and Infaq funds based on PSAK No. 109 at BAZNAS Medan in 2022. This research method used descriptive qualitative, also including field studies. Data were collected through observation, interviews, and documentation. Based on the analysis and discussion above, it can be concluded that BAZNAS Medan does not fully implement PSAK No. 109 in preparing and presenting its financial statements. The application of accounting for Zakat and Infaq funds is still not appropriate regarding the presentation and disclosure of financial statements. This study aims to analyze how the accounting for zakat and infaq funds is applied to BAZNAS in Medan based on PSAK 109. Report components based on PSAK No. 109 were also not realized properly, because it only presented two reports, namely reports on changes in funds and financial position, as for cash flow reports, notes on financial statements were not attached, while reports on non-halal funds themselves were included in infaq /alms funds. Apart from that, it also does not detail zakat fund transactions and only details it internally for Central BAZNAS. Thus, BAZNAS Medan is still lacking in applying Zakat and Infaq accounting based on PSAK No. 109. Researchers with this research hope to be able to contribute especially to the BAZNAS Medan in continuing to evaluate and improve the quality of its financial reports.
The Influence of Financial Report Transparency and Zakat Fund Management during the Pandemic on the Level of Muzakki Trust Siahaan, Ummi Salamah Afnita Sari; Samri Juliati Nasution, Yenni; Syafina, Laylan
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i1.3841

Abstract

In the era of increasingly advanced globalization, transparency of financial reports and management of zakat funds has become imperative to describe its use and benefits for people in need. This research aims to examine the influence of financial report transparency on muzakki’s level of trust in BAZNAS Medan City. This research also explores the influence of Zakat Fund Management on muzakki’s Trust Level. Data was collected through a questionnaire survey distributed to a sample of 80 respondents. A quantitative approach was used, and multiple regression analysis was performed using STATA software. The results of the research show that transparency of financial reports does not significantly influence the trust level of muzakki in BAZNAS Medan City, while the management of zakat funds by Islamic principles has a greater impact on the level of trust of muzakki in BAZNAS Medan City, this can be through factors such as integrity, success in achieving social goals, and effective communication.
PENGARUH PELATIHAN DAN PENILAIAN KERJA TERHADAP PRODUKTIVITAS KERJA PEGAWAI BADAN PUSAT STATISTIK LABUHANBATU Nafis, Fadly Abdillah; Syafina, Laylan; Ikhsan Harahap, Muhammad
Jurnal Ilmu Manajemen (JIMMU) Vol. 8 No. 2 (2023)
Publisher : Magister Manajemen Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jimmu.v8i2.20757

Abstract

Di era globalisasi, perusahaan perlu beroperasi dengan baik. Karyawan juga memerlukan tinjauan kinerja untuk menetapkan harapan untuk perilaku di masa depan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pelatihan dan penilaian kerja terhadap Produktivitas Kerja Pegawai Badan Pusat Statistik (BPS) Labuhanbatu. Metode yang digunakan dalam penelitian ini menggunakan pendekatan mix method ataupun penelitian yang menggunakan dua pendekatan yaitu kuantitatif dan dilanjutkan dengan penelitian kualitatif untuk memperjelas hasil penelitian. Dalam penelitian kuantitatif sampel yang digunakan adalah sebanyak 42 karyawan dari karyawan Pegawai Badan Pusat Statistik (BPS) dan dalam penelitian kualitatif objek penelitiannya adalah kepala Badan Pusat Statistik (BPS) Labuhanbatu sebagai informan 1 menggunakan analisis wawancara model analisis interaktif. Hasil penelitian ini menunjukkan bahwa  Faktor pelatihan, secara parsial tidak memiliki pengaruh terhadap produktivitas kerja pegawai Badan Pusat Statistik (BPS) Labuhanbatu. Dengan hasil thitung<ttabel (0,929   In the era of globalization, the company needs to operate well. Employees also need performance reviews to set expectations for future behavior. The aim of this research is to determine the effect of training and work assessment on the work productivity of Labuhanbatu Central Statistics Agency (BPS) employees. The method used in this research uses a mix method approach or research that uses two approaches, namely quantitative and followed by qualitative research to clarify the research results. In quantitative research, the sample used was 42 employees of the Central Statistics Agency (BPS) and in qualitative research the research object was the Head of the Central Statistics Agency (BPS) Labuhanbatu as informant 1 using interview analysis using an interactive analysis model. The results of this research indicate that the training factor partially has no influence on the work productivity of Labuhanbatu Central Statistics Agency (BPS) employees. With the results tcount<ttable (0.929<1.681). Partial work assessment variables have a significant influence on the work productivity of Labuhanbatu Central Statistics Agency (BPS) employees. Based on the results of the t test where tcount > ttable (8.165 > 1.681). The training and work assessment variables simultaneously (together) have a significant influence on the work productivity of Labuhanbatu Central Statistics Agency (BPS) employees based on the F test, where Fcount > Ftable (47.820 > 2.83).      
ANALISIS PENGARUH ETIKA PERSONAL SELLING TERHADAP KEPUASAN NASABAH ASURANSI JIWA PT. SUNLIFE FINANCIAL CABANG MEDAN Deri Arifin Nur Marpaung; Nur Ahmadi Bi Rahmani; Laylan Syafina
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 1 No. 2 (2024): April : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/p8fza346

Abstract

This research is an analysis of the influence of personal selling ethics on life insurance customer satisfaction. The object of this research is PT. Sunlife Financial Medan Branch. The problem of this research is whether Order Takers, Order Getters, Order Creators, and whether Order Takers, Order Getters, Order Creators have an effect on PT life insurance customer satisfaction. SunLife Financial Medan Branch. The purpose of this research is to find out whether Order Takers, Order Getters, Order Creators, and whether Order Takers, Order Getters, Order Creators have an effect on PT life insurance customer satisfaction. SunLife Financial Medan Branch. The research method used is a comparative quantitative method. The comparative quantitative method has been chosen to obtain the data needed in this study. This research used 93 respondents and all respondents were customers of PT. Sunlife Financial Medan Branch. Data analysis used the SPSS 16.0 computer program. The results of this research. The test results show that it is known that the coefficient of determination is 50.8%, which means that customer satisfaction can be explained by the variables order takers, order gettors and order creators. And this means that 49.2% is influenced by other variables that are not within the scope of this research. Thus, the hypothesis which states that order takers, order getters and order creators have a significant effect on customer satisfaction can be accepted.
KEPATUHAN WAJIB PAJAK BUMI BANGUNAN: PENDAPATAN MASYARAKAT, TINGKAT PENDIDIKAN DAN SOSIALIASI PERPAJAKAN DI KOTA BINJAI Zulferry, Diva Mumtazah Putri; Nasution, Yenni Samri Juliati; Syafina, Laylan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 3 (2024): Agustus 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i3.30933

Abstract

One of the ways the government earns money is through taxes to fund social programs, public services, and infrastructure development. This study determines how taxpayer compliance in paying Land and Building Tax (PBB) in Damai Sub-district, Binjai City is influenced by community income, education level, and tax socialization. The efficiency of the local tax system in generating revenue for city development depends on tax compliance. For this study, primary data were collected from land and building taxpayers through the distribution of questionnaires. The sample size of this study was 94 people, who were selected using a purposive sampling technique. Multiple linear regression, classical assumption testing, data quality assessment, descriptive statistics, and hypothesis testing were used to test the data and analyzed with SPSS version 23. The research findings show that community income, education level, and tax socialization affect taxpayer compliance in paying land and building taxes.
Analisis Sistem Informasi Akuntansi Penjualan dan Efisiensi Biaya Muhammad Yafizham; Laylan Syafina; Tuti Anggraini
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 16 No. 2 (2024): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.700

Abstract

Penelitian ini menganalisis penerapan Sistem Informasi Akuntansi (SIA) penjualan di PT SMART Tbk dan kontribusinya terhadap efisiensi biaya perusahaan. Dengan mengevaluasi tren keuangan dari 2018 hingga 2023, penelitian mengidentifikasi fluktuasi dalam pertumbuhan pendapatan, margin laba, dan rasio keuangan lainnya. Meskipun terdapat perbaikan pada beberapa rasio keuangan, penurunan kinerja pada 2023 menunjukkan tantangan yang perlu ditangani. Penelitian ini menekankan perlunya evaluasi SIA penjualan untuk meningkatkan efisiensi operasional dan mendukung strategi bisnis berkelanjutan, serta pentingnya manajemen yang efektif untuk mengatasi fluktuasi kinerja. Kata Kunci: Sistem Informasi Akuntansi Penjualan, Efisiensi Biaya, Analisis Tren Keuangan, Kinerja Keuangan A B S T R A C T This study analyzes the implementation of the Sales Accounting Information System (AIS) at PT SMART Tbk and its contribution to the company’s cost efficiency. By evaluating financial trends from 2018 to 2023, the research identifies fluctuations in revenue growth, profit margins, and other financial ratios. Despite improvements in some financial ratios, the decline in performance in 2023 highlights challenges that need to be addressed. This study emphasizes the need to evaluate the Sales AIS to enhance operational efficiency and support sustainable business strategies, as well as the importance of effective management to cope with performance fluctuations. Key word: Sales Accounting Information System, Cost Efficiency, Financial Trend Analysis, Financial Performance
Pengaruh Penerapan Akuntansi Pemerintahan dan Pengawasan Kualitas Laporan Keuangan Terhadap Akuntabilitas Kinerja Instansi Badan Keuangan dan Aset Daerah Safa Rina; Yenni Samri Juliati Nasution; Laylan Syafina
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 16 No. 2 (2024): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.701

Abstract

Akuntabilitas kinerja instansi pemerintah mengacu pada pelaksanaan suatu tanggung jawab instansi untuk menunjukkan keberhasilan maupun kegagalan dalam memenuhi misi organisasi guna meraih tujuan yang sudah direncanakan. Hal ini dilaksanakan melalui sistem pertanggungjawaban yang bersifat periodik. Pertanggungjawaban tersebut kemudian dikumpulkan dan dipresentasikan melalui sebuah laporan resmi bernama Laporan Kinerja Instansi Pemerintah (LAKIP). Dalam studi yang dilakukan ini memiliki tujuan untuk menguji pengaruh akuntansi pemerintah, laporan keuangan pada akuntabilitas kinerja suatu instansi. Studi ini termasuk dalam penelitian kuantitatif. Sedangkan sampel pada studi ini yaitu pegawai di Kantor Gubernur Sumatera Utara sesuai dengan kriteria. Berdasarkan penelitian, menujukkan bahwasanya akuntansi pemerintahan serta pengawasan kualitas lapran keuangan tidak menujukkan pengaruh yang signifikan terhadap akuntabelitas kinerja instansi pemeritahan Sumatera Utara. Kata Kunci: akuntansi pemerintah, pelaporan keuangan, kinerja instansi
ANALISIS PENERAPAN STRATEGI PROMOSI BELOW THE LINE TERHADAP PENINGKATAN JUMLAH NASABAH DI PT. BANK TABUNGAN NEGARA KANTOR CABANG SYARIAH MEDAN Luthfia Nabila Pane; Marliyah Marliyah; Laylan Syafina
RIBHUNA : Jurnal Keuangan dan Perbankan Syariah Vol. 2 No. 2 (2023): July 2023
Publisher : Islamic Banking Department, Faculty of Islamic Economics and Business, Institut Agama Islam (IAI) Ibrahimy Genteng Banyuwangi, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69552/ribhuna.v2i2.1325

Abstract

This study aims to determine the implementation of the Below The Line promotion strategy at the State Savings Bank, Medan Syariah Branch Office. The Below The Line promotion strategy is implemented to attract customers to save and transact at BTN Syariah Medan Branch Office and can increase the number of customers at the bank. This study uses a descriptive qualitative approach with primary and secondary data sources. This study uses data collection techniques with interviews and documentation studies by coming directly to BTN Syariah and interviewing existing sources. As well as using data on the increase in the number of customers in the last 5 years at BTN Syariah. The results of this study indicate an increase in the number of customers at BTN Syariah in the last 1 year. Based on the Annual Report of BTN Syariah Medan Branch Office from 2019 to 2020 there was an increase in the number of customers by 32.6% from 2019. That is from 713,747 in 2019 to 816,422 in 2020. And the implementation of the Below The Line promotion strategy has a big influence on an increase in the number of customers at BTN Syariah KC Medan. Below The Line Promotion Strategy types of Events, Sponsorships and Prizes greatly affect the increase in the number of customers at BTN Syariah Medan Branch Office. Then, the obstacles that exist in the implementation of the Below The Line Promotion Strategy have also been found solutions to overcome them so that in the future it is hoped that the Below The Line Promotion Strategy can run smoothly. Then from the results of this study, the type of Below The Line Promotion Strategy that has the most influence on increasing the number of customers at BTN Syariah Medan Branch Office is Event.
Impact of Financial Reports, Auditors, and Management on Food & Beverage Investments Diah Rizki Syahrani Nasution; Yenni Samri Juliati Nasution; Laylan Syafina
Jurnal Proaksi Vol. 11 No. 4 (2024): Oktober - Desember 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i4.6410

Abstract

Investment decisions are a process involving the assessment and selection of resource allocation into various types of assets or projects with the aim of achieving desired financial outcomes. The average investment decision phenomenon, proxied by the Price Earning Ratio (PER), shows a fluctuating pattern from 2019 to 2023. This study investigates how financial reports, independent audit reports, and management quality influence investment decisions in Indonesian food and beverage companies. By analyzing secondary data from financial and annual reports of companies listed on the Indonesia Stock Exchange from 2019 to 2023, this study uses a quantitative method. Data were obtained from 12 companies selected through purposive sampling during the 2019–2023 period, resulting in 60 observations. Investment decisions are treated as the dependent variable, while financial reports, audit reports, and management quality serve as independent variables. Data analysis was performed using regression with SPSS 27 software. The study reveals that financial reports have a significant impact on investment decisions, while management quality and audit reports do not. These findings highlight the crucial role of financial reports in investment decision-making, suggesting that investors should focus on financial data rather than evaluating management quality or audit reports.
Co-Authors -, Kusmilawaty Abdul Haris Kombih Adelina Sari Harahap Ahmad Amin Dalimunthe Ahmad Riyadi Siregar Ainun Nahya Dwi Arizona Aldira Sari, Ayu Alfian, Ryan Allif Alvian Huda Pramana Amalia Nasution, Nabilla Amin, Muhammad Rais Aminah Harahap Amita Anastasya Br Ginting Andani, Nova Andika Ramadan Yp, Andika Andini Nur Bahri Andre Tanjung Andri Irawan Anggaraini, Tuti Anggun Pratiwi Anisa Suci Anjani, Dina Annio Indah Lestari Nasution Annisaa Putri Azzahra Nasution Aqwa Naser Daulay Ardilla Nasution Ariesti Sopia Arif, Atika Arifin Fauzi Lubis Asmiannur, Asmiannur Astri Astri, Astri Atika Atikah Humaidah Hasibuan Aulia, Mahani Faiza Auzien Ziqri Hadi Ayu Permata Sari Azzahra, Nisa Bella Nurhudiani Budi Harianto Dalimunthe, Ahmad Amin Dandi Gunawan Daulay, Amelia Putri Daulay, Yusrina Dayani Pohan, Tasya Rahma Dea Sulistiawati Delima Delima Deri Arifin Nur Marpaung Desi Katriana Panjaitan Devi Damayanti Devi Damayanti Devi Herawati Devi Imelda Sahfitri Dewi Fazira Dharma, Budi Diah Rizki Syahrani Nasution Dila Wandasari Dimas Syahputra Dina Maisyura Dinda Andriani Marpaung Dinda Andriani Marpaung Dinda Putri Hafira Efri Islami Hasibuan Eliyana Sipahutar Elsa Putri Fadhilah, Gina Faisal Akbar Nasution Fanny Himla Rizqya Pasaribu Fazhillah, Audi Febriayu, Lelita Fiddarain, Khairah Fitri Amalia Fitriadany, Eno Friska Fauziah Umardhi Friyadi Hamonangan Siregar Gina Fadhilah Gladis Jelita Gymnastiar, Wahyu Hadi, Auzien Ziqri Hamidah Sari Harahap, Aisyah Nauli Rumondang Harahap, Khansa Amira Harahap, Rahmat Daim Harahap, Suci Ardilla Ramadhani Hasanah Azizi Hasibuan, Jihan Isnaini Hasibuan, Mardiah Khofifah Hasibuan, Nisa Sri Rahayu Hendra Harmain Hendra Harmain Hendra Harmain Hendra Hermain Hendra Hermain Hendra Hermawan Hendra Setiawan Hesti Aryani Hasibuan Hotbin Hasugian Husna, Rifdah Nur Ikhlasul Amal Ikhsan Harahap, Muhammad ilham khairi, ilham Ilhamy, M Lathief Imelda Sitompul Imsar Imsar Imsar, Imsar Indah Mayang Sari Indah Nurfi Indah Wahyuni Indah Wahyuni Indradewa, Rhian Ive Manta Br Lingga Jauhariah Al-Islam Inayatulah Jihan Isnaini Hasibuan Jihan Luthfi Aulia Juliana Nasution Juliati, Yenni Samri Julita Julita Kamilah, K Khairida Nur Rahmah Khairil Ihsan Khairul Amri Khasnita Sari Khasnita Sari Khoirun Fadilah Lubis Khoirun Fadilah Lubis Kusmilawaty Kusmilawaty - Kusmilawaty, Kusmilawaty Laksmiarti, Diksi Lesmana, Suhaila Zahra Lia Nur Fatmawati Lisa Raihanatul Husna Lismayanti, Lismayanti Liza Mutia Lokot, Lokot al-Amin Ritonga Lubis, Jainuar Amarullah Luthfia Nabila Pane M Abel Radifan Rifki M Abiyyu Alwansyah Hsb M Ikhsani Simanjorang M. Yogi Riyantama Isjoni Marliyah Marliyah Marliyah Marliyah Marpaung, Nanda Ali Wardhana Marpaung, Tuah Rizky Martua Hsb, Rahmat Maysarah, Maysarah Maysharah Maysharah Meisyah Rambe Mhd. Rofi Febrian Mirna Wati Monica, Aulia Muhammad Anshor Panjaitan Muhammad Ardiansyah Muhammad Arif Muhammad Arif Muhammad Arif Muhammad Arif Muhammad Dedi Irawan Muhammad Fadli Harahap Muhammad Fadli Harahap Muhammad Hasan Muhammad Ikhsan Harahap Muhammad Lathief Ilhamy Nasution Muhammad Lathief Ilhamy Nasution Muhammad Ridho Hidayat muhammad Syahbudi, muhammad Muhammad Yafizham Mulyani, Seri Mumtaz Muhammad Naufal Murdifin azhar Murinanda Amalya Parinduri Musdalifah Musdalifah Musdalifah Musdalifah Mustapa Khamal Rokan Mutia, Liza Mutiara Salsabila Nabilla Amalia Nasution Nabillah Irbah Anjani Nadia Anzani Nafis, Fadly Abdillah Nastion, Yenni Samri Juliati Nasution, Annio Indah Lestari Nasution, Yenni Samri Julianti Nazwa Syahira Nesya Aulia Nidaul Husna Ningrum, Azizah Sekar Nisa Sri Rahayu Hsb Nisa Sri Rahayu Hsb Nosa Dinda Putri Nst , Uci Roito Anggina Nur Addnin Lubis NUR AHMADI BI RAHMANI Nur Amalia Nur Azizah Nur Cahyani Nur Fadhilah Ahmad Hasibuan Nur Fadhilah Ahmad Hasibuan Nur Fadhilah Ahmad Hasibuan Nur Khafifah Tanjung Nur Laila Nurbaiti Nurbaiti Nurbaiti, Nurbaiti Nurhudiani, Bella Nurlaila Nurlaila Nurlaila Harahap Nurlaila Nurlaila Nursantri Yanti Nurul Fikri Berutu Nurul Isnaini Putri Nurul Jannah Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani, Nurwani Nurwani, N. Oktania, Mila Pakpahan, Jiyad Faqih Purwaningtyas, Franindya Putri Faradilla Putri Maulya Putri Ranggaini Caniago Putri Ranggaini Caniago Putri Sepiyana Putri, Elsa Rafika Hayati Dalimunthe Rahmawani Afwika Rahmi Hidayah Nasution Raissa Amanda Putri Ramadhani, Novitri Rambe, Meisyah Rani Rufmana Pohan Raniwati Siregar Reni Ria Armayani Hasibuan Rifqiyati Putri Rika Sapriyani Rika Utari Rika Utari Rina Halizah Nasution Ririn Warliana Ritonga, Tri Agustin Rizka Fadhillah Rizky Ananda Ariza Rizqia Humaira Nasution Rozika, Aura Tania Rusdi Hidayat, Ahmad S Ritonga Ari Putri Sabrina Sarda Nasution Safa Rina Saharani, Dita Saibarani Nabila Said Dariadi Ramadhan Sakinah Zulfitri Salma Agita Sitepu Salsabila Salsabila Salwa Latipah Saparuddin Saparuddin Saparuddin Siregar Saragih, Ummi Rahayu Sari, Khasnita Sarti Marya Hasibuan Siagian, Yeni Aulia Siahaan, Ummi Salamah Afnita Sari Silaen, Aprilia Putri Silmi Mursidah Siregar, Ayu Lestari Siregar, Rodizah Siska Melida Saragih Siti Fatimah Az-Zahra Siti Saleha Siti Tasya Zulaikha Harahap Sitia Hotmin Harahap Sitompul, Imelda Sofia Anggreni Siagian Sonia Ritonga SRI RAHAYU Sri Rahayu Sri Sudiarti Sri Ulfa Simamora Sugianto Sugianto Suhaila Zahra Lesmana Syahira Nabila Syamsiar, Syamsiar Tambunan, Khairina Tessa Anggraini Topan Sahputra Ginting Tri Inda Fadhila Rahma Tri Kurniati Tuti Anggraini Tuti Anggraini Tuti Anggraini Tuti Anggraini Uci Roito Anggina Nst Ulfatul Makwa Ulfayani Mayasari Ummi Azhany Husna Nasution Vica Lily Tan Patricia Wahyu Syarvina Wandasari, Dila Widiya Wulandari Wilda Efrilyati Winata, Reihan Arya Yeni Aulia Siagian Yenni Samri Juliani Nasution Yenni Samri Julianti Nasution Yenni Samri Julianti Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliaty Nasution Yona Andreani Yuli Ekawati Yulpida Sari Lubis Yuniar Pangesti Yusrizal Yusrizal Yustria Handika Siregar ZAHRINA GHAISANY PULUNGAN Zainab Khoiriyah Zuhrinal M Nawawi Zulfa Sabina Zulferry, Diva Mumtazah Putri Zulfitri, Sakinah