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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi AkMen JURNAL ILMIAH IECON: International Economics and Business Conference
Fina Diana
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Dampak Konvergensi Ifrs Dan Independensi Auditor Terhadap Manajemen Laba Dan Relevansi Nilai Informasi Akuntansi Irmawati Irmawati; Fina Diana
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 6 No 2 (2016): ASSETS
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/.v6i2.2903

Abstract

Penelitian ini bertujuan untuk menguji pengaruh dan memperoleh bukti empiris pengaruh konvergensi IFRS terhadap manajemen laba, pengaruh independensi auditor terhadap manajemen laba, pengaruh manajemen laba terhadap relevansi nilai informasi akuntansi, pengaruh konvergensi IFRS terhadap relevansi nilai informasi akuntansi, dan pengaruh independensi auditor terhadap relevansi nilai informasi akuntansi. Konvergensi IFRS dan adanya independensi auditor dapat mengurangi praktik manajemen laba sehingga relevansi nilai dari informasi akuntansi dapat meningkat. Relevansi nilai informasi akuntansi diukur dengan adjusted R square. Penelitian ini merupakan penelitian kuantitatif pada perusahaan manufaktur yang terdaftar di BEI, periode 2010-2014. Metode statistik digunakan adalah yaitu regresi berganda dan regresi sederhana (SPSS16.0). Hasil penelitian adalah: 1) Konvergensi IFRS tidak berpengaruh terhadap manajemen laba dan Independensi Auditor berpengaruh negatif terhadap manajemen laba, 2) Manajemen laba berpengaruh negatif terhadap relevansi nilai informasi akuntansi, 3) Konvergensi IFRS dan independensi auditor tidak bepengaruh terhadap relevansi nilai informasi akuntansi
PENGARUH PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN (STUDI KASUS PADA PT. ULTRAJAYA MILK,Tbk) Fina Diana
AkMen JURNAL ILMIAH Vol 12 No 1 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine the effect of turnover on the level of profitability at PT Ultrajaya Milk Tbk. In this study, the turnover of capital is a free variable that is measured by how many times the turnover (times) and profitability are dependent variable that is measured by the percentage (%). The data used in this research is secondary data obtained from the Indonesia Stock Exchange in the form of Representatives Makassar balance sheet and income statement for the five years from 2009 to 2013 which is the latest data. Data collection was performed by the method of documentation. Data analysis was performed using ratio analysis, simple linear regression analysis, correlation analysis and t-test. The results of the regression equation obtained between the turnover of capital to the level of profitability, Y = 2,594 - 0,193X, which means that the constant value obtained for 2,594 is the amount of profitability that can be achieved regardless of the level of turnover. Furthermore, the value of the regression coefficient of -0.193 (X), which means that any capital turnover 1 times there will be a decline in the profitability of 0.193%. Results of correlation analysis was obtained r = 0.080, which means that the magnitude of the correlation between working capital turnover with very weak profitability. So there is a negative correlation between turnover and profitability, meaning that if the working capital turnover rate rises, the profitability declined. The calculations show that the effect of turnover on profitability is 6%, while the remaining 94% is determined by other factors not examined in this study.
PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGAWASAN KEUANGAN TERHADAP PELAPORAN KEUANGAN PEMERINTAH DAERAH KEPULAUAN SELAYAR Fina Diana; Nurmiati Nurmiati; Nur Hadiwijaya
AkMen JURNAL ILMIAH Vol 15 No 3 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine the effect of human resources, information technology, and financial supervision of the financial reporting information of the Regional Government of Selayar Islands Regency. The analytical method used in this research is quantitative analysis method, that is analysis using numbers and statistic calculation to analyze a hypothesis and need some analysis tool that is: (1. Validas and reability of research data, 2. Multiple regression analysis). The result of the research found that Human Resource and Financial Supervision have positive and significant influence to Local Government Financial Reporting of Selayar Islands Regency. While Information Technology has no effect on Financial Deposit with Rule of Regression Squared (R2) is 0,923, this means 92,3% change variation of all variables can be explained simultaneously by human resource variable and financial control. The rest of 7.7% is determined by variables or other factors from outside the model.
PENILAIAN KINERJA KEUANGAN PADA PERUSAHAAN ASURANSI Fina Diana
AkMen JURNAL ILMIAH Vol 11 No 2 (2014): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study is a descriptive analysis using a qualitative method, which aims to determine the financial performance of companies with economic value added method as one method of calculation of financial performance. Techniques of data collection is carried out by research libraries and documentation. Based on the results of research and discussion, assessment of financial performance begins with a calculation of operating profit after tax was followed by the cost of capital, cost of capital weighted average, and the capital invested., Last of all these values ​​will be used to find the value of economic value added. In terms of the company's internal controls, it is good enough. This is indicated by the separation of duties and responsibilities by each part and full authorization by the Chief of all related documents.
KAJIAN PENDAPATAN ASLI DAERAH KOTA MAKASSAR Nurmiati Nurmiati; Fina Diana; Murbayani Murbayani
AkMen JURNAL ILMIAH Vol 16 No 3 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to obtain a picture of the growth, effectiveness, contribution of each source of PAD to the PAD and prospects for the growth of Makassar City's PAD in the future. This research is a quantitative study using secondary data namely Makassar City PAD data in 2014-2018 by analyzing data such as growth, effectiveness, proportion and trend analysis. The results showed that the Original Revenue of Makassar City for the last 5 years (2014-2018) in terms of growth showed that the realization of PAD experienced an average growth of 14.22% smaller than the average growth in the PAD target of 16.41%. The effectiveness of PAD as measured by the achievement of targets over the past 5 years is quite effective (83.18%). The contribution from each source of PAD shows the highest local tax contributing 77.56%, while the income from the results of the management of the separated Regional Assets is classified as the lowest at only 2.12%. Makassar City's PAD growth prospects in the future shows an increase every year
Presentation Quality of Financial Reports Nurmiati; Fina Diana; Iswandy Roi Pandapotan Simbolon
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

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Abstract

This study investigates the elements that affect the quality of financial report presentation of state-owned firms, particularly PT. PLN (Persero). The purpose of this study is to examine the impact of human resource competency and Enterprise Resources Planning (ERP) elements on the caliber of financial report presentation at PT PLN (Persero) Sulawesi Expense Management Center Distribution Unit (UIP3B). 51 employees that utilize ERP PT PLN (Persero) (UIP3B) Sulawesi were given questionnaires to complete as part of the quantitative research strategy. The multiple linear regression approach is used for data analysis in this study. The findings of the study indicate that whereas human resource competency has a favorable and considerable impact on the quality of financial report presentation, ERP has no effect at all. Nonetheless, the quality of financial report presentation is positively and significantly impacted by both ERP and human resource capability at the same time. Because staff are still learning how to utilize ERP, research indicates that it has little impact on the caliber of financial report presentation. The suggestions made are meant to assist PLN management in creating an ERP application training program that is simpler to execute.
Co-Authors Irmawati Irmawati Iswandy Roi Pandapotan Simbolon Murbayani Murbayani Nur Hadiwijaya Nurmiati Nurmiati Nurmiati Nurmiati Nurmiati