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All Journal Jurnal Administrasi Akuntansi : Program Pascasarjana Unsyiah Jurnal Aplikasi Akuntansi Jurnal Pendidikan dan Konseling Jurnal Bisnis Dan Kajian Strategi Manajemen Akbis: Media Riset Akuntansi dan Bisnis Jurnal Ekonomika dan Bisnis Akuntansi'45 Jurnal Akuntansi dan Keuangan Jurnal Manajemen dan Perbankan (JUMPA) Innovative: Journal Of Social Science Research TOFEDU: The Future of Education Journal Jurnal Abdimas Independen Jurnal Ekonomika dan Bisnis Jurnal Ilmiah Ekonomi Terpadu
Linda Rahmazaniati
Universitas Teuku Umar
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pengaruh E-Commerce dan Penggunaan Sistem Informasi Akuntansi dalam Pengambilan Keputusan untuk Berwirausaha Di Sektor Agro And Marine Industry (Studi Pada Mahasiswa Akuntansi Universitas Teuku Umar) Azmir Gani; Ika Rahmadani; Sari Maulida Vonna; Linda Rahmazaniati; Rina Maulina
Jurnal Bisnis Dan Kajian Strategi Manajemen Vol 6, No 1 (2022): JURNAL BISNIS DAN KAJIAN STRATEGI MANAJEMENE
Publisher : universitas teuku umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jbkan.v6i1.5127

Abstract

This research aims to examine the influence of e-commerce and the use of accounting information systems in decision making for entrepreneurship in the agro and marine industry sector in accounting students of Teuku Umar University. The population in this study is all active students of the Accounting Study Program class of 2017 and 2018, Faculty of Economics, Teuku Umar University who have taken courses in entrepreneurship and accounting information systems. The data analysis method used in this study is multiple linear regression analysis using SPSS and Microsoft Excel programs. Based on the results of research it is known that partially, e-commerce has a significant and positive influence on entrepreneurship decision making. The use of accounting information systems affects decision making. While simultaneously e-commerce and the use of accounting information systems have a significant effect on decision making for entrepreneurship
PENGARUH FINANCIAL LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SERTA DAMPAKNYA TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN YANG TERMASUK DALAM INDEKS SRI-KEHATI YANG TERDAFTAR DI BURSA EFEK INDONESIA LINDA RAHMAZANIATI
Akbis: Media Riset Akuntansi dan Bisnis Jurnal AKBIS Volume 3 Nomor 1 Tahun 2019
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (754.078 KB) | DOI: 10.35308/akbis.v0i0.1020

Abstract

Abstract:This study aimed to examine the effect of financial leverage to corporate social responsibility disclosure and its impact on the firm value. The population in this study is index SRI-KEHATI company listed on the Indonesian Stock Exchange during the 5 years (2009-2013). The sample was selected using purposive sampling method and obtained a sample of 16 companies. The data are process by using a balanced panel data. The method of analysis used in this study were path analysis. The results of this study show that financial leverage have influence to the disclosure of corporate social responsibility. Financial leverage and disclosure of corporate social responsibility have influence to firm value. Keywords: Firm Value, Corporate Social Responsibility, Financial Leverage Abstrak: Penelitian ini bertujuan untuk menguji financial leverage terhadap pengungkapan Corporate Social Responsibility serta dampaknya terhadap nilai perusahaan. Populasi pada penelitian ini adalah perusahaan yang termasuk dalam indeks SRI-KEHATI yang terdaftar di BEI selama 5 tahun (2009-2013). Pemilihan sampel dengan menggunakan metode purposive sampling, dan diperoleh sebanyak 16 perusahaan. Data di proses dengan menggunakan balanced panel data. Metode analisis yang digunakan pada penelitian ini adalah path analysis. Hasil penelitian ini menunjukkan bahwa financial leverage berpengaruh terhadap pengungkapan CSR. Financial leverage dan pengungkapan CSR berpengaruh terhadap nilai perusahaan. Kata kunci: Nilai Perusahaan, Pengungkapan CSR, Financial Leverage
PENGARUH PROFITABILITAS DAN FINANCIAL LEVERAGE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA LINDA RAHMAZANIATI
Akbis: Media Riset Akuntansi dan Bisnis Jurnal AKBIS Volume 3 Nomor 2 Tahun 2019
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (72.922 KB) | DOI: 10.35308/akbis.v3i2.1385

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas dan financial leverage terhadap nilai perusahaan. Populasi pada penelitian ini adalah perusahaan yang termasuk dalam indeks SRI-KEHATI yang terdaftar di BEI selama 5 tahun (2009-2013). Pemilihan sampel dengan menggunakan metode purposive sampling, dan diperoleh sebanyak 16 perusahaan. Data di proses dengan menggunakan balanced panel data. Metode analisis yang digunakan pada penelitian ini adalah path analysis. Hasil penelitian ini menunjukkan bahwa profitabilitas dan financial leverage berpengaruh terhadap nilai perusahaan.Kata kunci: Nilai Perusahaan, Profitabilitas, Financial Leverage 
The Effect of Regional Original Income on the Capital Expenditure of the West Aceh Regency Government Samsidar Samsidar; Rina Maulina; Sari Maulida Vonna; Linda Rahmazaniati; Ika Rahmadani
Akbis: Media Riset Akuntansi dan Bisnis Jurnal AKBIS Volume 6 Nomor 1 Tahun 2022
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v6i1.5135

Abstract

ABSTRAK            Penelitian  ini  bertujuan  untuk  menguji  pengaruh  pendapatan  asli daerah  yang  merupakan  sumber pendapatan asli Pemerintah Kabupaten Aceh Barat terhadap belanja modal Pemerintah Kabupaten Aceh Barat. Teknik pengumpulan data yang dilakukan pada penelitian ini adalah dengan bentuk observasi (pengamatan), dengan cara studi dokumentasi  yaitu mencari data-data sekunder yang diperlukan yang berhubungan dengan permasalahan yang akan dibahas dengan menggunakan data penelitian berupa laporan realisasi APBD selama 5 periode yaitu pada tahun anggaran 2015-2019 yang diperoleh dari Badan Pengelolaan Keuangan Daerah Kabupaten Aceh Barat. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier sederhana. Berdasarkan hasil uji hipotesis dapat diketahui bahwa H0 diterima dan H1 ditolak yang artinya bahwa variabel pendapatan asli daerah tidak berpengaruh terhadap belanja modal pemerintah pada Kabupaten Aceh Barat. Kemudian dalam pengujian koefisien determinasi (R2) diperoleh nilai koefesien determinasi (R2) sebesar 0,455 atau 45,5% yang artinya besarnya kontribusi yang diberikan oleh variabel pendapatan asli daerah terhadap belanja modal sebesar 45,5%, sedangkan sisanya sebesar 54,5% dijelaskan oleh variabel lain dalam model lain. Kata Kunci: Pendapatan Asli Daerah, Belanja Modal, Pemkab  ABSTRAK            This study aims to examine the effect of local revenue which is the source of the original revenue of the West Aceh District Government on the capital expenditure of the West Aceh District Government. The data collection technique carried out in this study was in the form of observation, by means of a documentation study, namely looking for the necessary secondary data related to the problems to be discussed using research data in the form of a APBD realization report for 5 periods, namely in the fiscal year. 2015-2019 obtained from the Regional Financial Management Agency of West Aceh Regency. The data analysis method used in this research is simple linear regression analysis. Based on the results of the hypothesis test, it can be seen that H0 is accepted and H1 is rejected, which means that the regional original income variable has no effect on government capital expenditures in West Aceh Regency. Then in testing the coefficient of determination (R2), the value of the coefficient of determination (R2) is 0.455 or 45.5%, which means that the contribution given by the regional original income variable to capital expenditure is 45.5%, while the rest is 54.5% is explained by other variables in other models. Keywords: Regional Original Income, Capital Expenditure, District Government
ANALISIS PERAN BANK PERKREDITAN RAKYAT SYARIAH (BPRS) TERHADAP PENINGKATAN KINERJA UMKM (STUDI PADA PT. BPRS BAITURRAHMAN) Rina Maulina; Dara Angreka Soufyan; Linda Rahmazaniati; Sari Maulida Vonna; Ika Rahmadani
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 4 NOMOR 2 TAHUN 2020
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v4i2.3174

Abstract

Tidak bisa dipungkiri, usaha Mikro, Kecil dan Menengah (UMKM) di Indonesia merupakan salah satu penggerak utama perekonomian. Maka tak heran jika sektor UMKM terganggu maka ekonomi nasional juga terganggu. Pemberdayaan UMKM bisa menjadi salah satu jawaban untuk memeratakan tidak hanya pertumbuhan ekonomi tetapi juga pusat-pusat perputaran uang yang baru. Penelitian ini membahas tentang peran BPRS Baiturrahman dalam peningkatan kinerja UMKM melalui produk pembiayaannya. Penelitian ini adalah penelitian lapangan dengan desain penelitian kualitatif, pengumpulan data menggunakan teknik studi literatur, wawancara dan dokumentasi. Berdasarkan hasil penelitian, dapat disimpulkan bahwa, BPRS Baiturrahman telah banyak memberikan  kontribusi / kemudahan kepada para nasabah untuk mendapatkan modal kerja, investasi dan konsumtif dengan menerapkan sistem murabahah (jual beli). Dengan demikian nasabah merasa puas terhadap layanan yang diberikan oleh BPRS Baiturrahman dalam upaya peningkatan kinerja UMKM di Kecamatan Darul Imarah, Kabupaten Aceh Besar. Kata kunci: Peran BPRS, Peningkatan Kinerja, UMKM  It is undeniable that Micro, Small and Medium Enterprises (MSMEs) in Indonesia are one of the main drivers of the economy. So it is not surprising that if the MSME sector is disrupted, the national economy will also be disrupted. Empowering MSMEs can be one answer to equalizing not only economic growth but also new centers of circulation of money. This study discusses the role of BPRS Baiturrahman in improving the performance of MSMEs through its financing products. This research is a field research with a qualitative research design. Data collection uses observation, interview and documentation techniques. Based on the research results, it can be concluded that, BPRS Baiturrahman has contributed a lot to its customers to obtain working capital, investment and consumptive use by implementing the murabahah system (buying and selling). Thus, customers are satisfied with the services provided by BPRS Baiturrahman in an effort to improve the performance of MSMEs in Darul Imarah District, Aceh Besar District. Keywords: Role of BPRS, Performance Improvement, UMKM
PENGARUH PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN YANG TERMASUK DALAM INDEKS SRI-KEHATI YANG TERDAFTAR DI BURSA EFEK INDONESIA Linda Rahmazaniati
Akbis: Media Riset Akuntansi dan Bisnis Jurnal Akbis Volume 4 Nomor 1 Tahun 2020
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v4i1.2763

Abstract

This study aims to examine the effect of profitability on corporate social responsibility disclosure. The population in this study is index SRI-KEHATI company listed on the Indonesian Stock Exchange during the 5 years. The sample was selected using purposive sampling method and obtained a sample of 16 companies. The data are process by using a balanced panel data. The analytical method used in this study is multiple linear regression. The results of this study show that profitability has an effect on CSR disclosure.Penelitian ini bertujuan untuk menguji pengaruh profitabilitas terhadap pengungkapan corporate social reponsibility. Populasi pada penelitian ini adalah perusahaan yang termasuk dalam indeks SRI-Kehati yang terdaftar di BEI selama 5 tahun (2009-2013). Pemilihan sampel dengan menggunakan metode purposive sampling, dan diperoleh sebanyak 16 perusahaan. Data di proses dengan menggunakan balanced panel data. Metode analisis yang digunakan pada penelitian ini adalah regresi linear berganda. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh terhadap pengungkapan CSR.
PENGARUH PROFITABILITAS DAN FINANCIAL LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SERTA DAMPAKNYA TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN YANG TERMASUK DALAM INDEKS SRI-KEHATI YANG TERDAFTAR DI BURSA EFEK INDONESIA Linda Rahmazaniati, Nadirsyah, Syukriy Abdullah.
Jurnal Akuntansi Vol 3, No 4: November 2014
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (376.275 KB)

Abstract

Abstract:This study aimed to examine the effect of profitability and financial leverage to corporate social responsibility disclosure and its impact on the firm value. The population in this study is index SRI-KEHATI company listed on the Indonesian Stock Exchange during the 5 years (2009-2013). The sample was selected using purposive sampling method and obtained a sample of 16 companies. The data are process by using a balanced panel data. The method of analysis used in this study were path analysis. The results of this study show that profitability and financial leverage have influence to the disclosure of corporate social responsibility. Profitability, financial leverage and disclosure of corporate social responsibility have influence to firm value.Keywords: Firm Value, Corporate Social Responsibility, Profitability, Financial LeverageAbstrak: Penelitian ini bertujuan untuk menguji pengaruh profitabilitas dan financial leverage terhadap pengungkapan Corporate Social Responsibility serta dampaknya terhadap nilai perusahaan. Populasi pada penelitian ini adalah perusahaan yang termasuk dalam indeks SRI-KEHATI yang terdaftar di BEI selama 5 tahun (2009-2013). Pemilihan sampel dengan menggunakan metode purposive sampling, dan diperoleh sebanyak 16 perusahaan. Data di proses dengan menggunakan balanced panel data. Metode analisis yang digunakan pada penelitian ini adalah path analysis. Hasil penelitian ini menunjukkan bahwa profitabilitas dan financial leverage berpengaruh terhadap pengungkapan CSR. Profitabilitas, financial leverage dan pengungkapan CSR berpengaruh terhadap nilai perusahaan.Kata kunci: Nilai Perusahaan, Pengungkapan CSR, Profitabilitas, Financial Leverage 
Implementasi Pembiayaan Modal Kerja dengan Menggunakan Akad Mudharabah pada Bank Syariah Indonesia (BSI) KC Meulaboh Imam Bonjol Lili Affrida; Linda Rahmazaniati
Jurnal Akuntansi dan Keuangan Vol. 1 No. 4 (2022): Oktober 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (156.814 KB) | DOI: 10.54259/akua.v1i4.1196

Abstract

This study aims to find out that BSI KC Meulaboh Imam Bonjol has implemented the rules according to the Fatwa of the Sharia Council to convince the surrounding community that Bank Syariah Indonesia has implemented according to sharia. The distribution of Mudharabah financing provides services to those in need to help improve the economic situation of the community. Mudharabah financing provided by BSI KC. Meulaboh is very much needed by the community for working capital for trading businesses and plantations. The method used in the researcher is a descriptive method with a qualitative approach. The population in this test is part of the customers who take financing at BSI KC Meulaboh Imam Bonjol with a sample of customers who take financing with mudharabah contracts. The data analysis used was observation and interviews with Mr. Hidayat as BOSM and employees of BSI KC Meulaboh Imam Bonjol. The result of this research is that the implementation of working capital financing with Mudharabah contract has implemented the rules well compared to the creed of the National Sharia Council Fatwa number: 07/DSN-MUI/IV/2000.Keywords: Mudharabah, Working capital, Financing
Pengaruh Retribusi Daerah Terhadap Pendapatan Asli Daerah Kabupaten Aceh Barat Riana Desi; Linda Rahmazaniati
Jurnal Ekonomika dan Bisnis Vol 9 No 2 (2022): Jurnal Ekonomika dan Bisnis UNISS
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jeb.Vol9.Jeb2.216

Abstract

This study aims to analyze the effect of regional levies on local revenue in West Aceh Regency. With a quantitative approach, the population used is a report on the realization of regional income for the period January 2019 to December 2021. The methodology of this research uses a simple linear regression analysis mechanism using secondary data. The test results using SPSS 25 obtained that the Regional Retribution has a significant effect on the Regional Original Income of the West Aceh Regency. It is stated that the regression coefficient is 0.667, and the significant result is 0.000 < 0.05
Pengaruh Pengelolaan Barang Milik Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten Aceh Barat Putri Usiyani; Linda Rahmazaniati
Jurnal Ekonomika dan Bisnis Vol 9 No 2 (2022): Jurnal Ekonomika dan Bisnis UNISS
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jeb.Vol9.Jeb2.218

Abstract

In analyzing the quality of financial reports on the influence of the management of Regional Property of the West Aceh Regency Government. The sampling method used primary data, the sample taken amounted to 35 respondents, using quantitative research analysis. From the test results using SPSS 25 software, namely using a simple linear regression analysis test. The results showed that the management of Regional Property had a significant effect on the financial statements, and the variable of the management of Regional Property had an effect on the variable of the quality of the financial statements. This means that the management of regional property has a positive effect on the quality of the Aceh Government's financial reports.
Co-Authors Abrar Amri Apriani Apriani Azmir Gani Cut Sri Firman Hastuti Cut Sri Firman Hastuti DEWI SARTIKA Fatmayanti Fatmayanti Fira Safira Fitrian Rizky Fitrian Rizky Hastuti, Felda Ika Rahmadani Intassar Husen, Tamitha Julita Julita Lili Affrida Lilis Marlina Lusi Karmila MARLINA, LILIS Maulida Maulida Maulidasari, Cut Devi Maulina Rina Maulina, Rina Novi Yanda Putri Usiyani Riana Desi Ridha, Ainul Rimal Mahdani Rina Maulina Riyan Arfansyah S, Maulidin Said Mahdani Samsidar Samsidar Sari Maulida Vonna Siti Rahma Putri SOUFYAN, DARA ANGREKA Susilawati, Susilawati TAMITHA INTASSAR HUSEN Wulandari Merisa