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All Journal Krisna: Kumpulan Riset Akuntansi AKRUAL: Jurnal Akuntansi JOURNAL OF APPLIED ACCOUNTING AND TAXATION Minda Baharu JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Sebelas Maret Business Review JRAP (Jurnal Riset Akuntansi dan Perpajakan)
Diah Amalia
Politeknik Negeri Batam
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Journal : JOURNAL OF APPLIED MANAGERIAL ACCOUNTING

 1 
PENGARUH ECONOMIC VALUE ADDED (EVA) DAN RASIO PROFITABILITAS TERHADAP HARGA SAHAM Venni Agnatia; Diah Amalia
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 2 No 2 (2018): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (497.126 KB) | DOI: 10.30871/jama.v2i2.900

Abstract

The purpose of this research is to analyze the effect of Economic Value Added (EVA) and profitability ratios partially and simultaneously to the coal mining company’s stock price. The profitability ratios used in this research as independent variable are Return on Asset (ROA), Return on Equity (ROE), Return on Investment (ROI) and Net Profit Margin (NPM) although the stock price as the dependent variable. The samples used were 14 companies from 25 coal mining companies listed in Indonesia Stock Exchange during the period 2011-2017 so total data processed is 98 samples. This research used linear regression analysis with Eviews version 9. The result indicated that partially the variable ROA and ROI has significant positive effect on stock price. EVA, ROE and NPM does not affect the stock price. All variables simultaneously affect to the stock price. Keyword: EVA, ROA, ROE, ROI, NPM, Stock Price
PENGARUH KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP KEPEMIMPINAN TRANSFORMASIONAL DILIHAT DARI PERSPEKTIF GENDER Diah Amalia; Muhammad Ramadhan Slamet
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 3 No 1 (2019): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1070.555 KB) | DOI: 10.30871/jama.v3i1.1177

Abstract

Abstrak Penelitian ini bertujuan untuk menguji apakah terdapat pengaruh kecerdasan emosional dan spiritual signifikan dan positif terhadap kepemimpinan transformasional pejabat Politeknik Negeri Batam. Penelitian ini juga menguji apakah terdapat perbedaan baik kecerdasan emosional, spiritual, dan kepemimpinan transformasional antara pemimpin laki-laki dan perempuan di Politeknik Negeri Batam. Sampel dari penelitian ini adalah 60 sample. 30 sampel merupakan dosen aktif Jurusan Manajemen Bisnis sebagai representasi jurusan yang dipimpin oleh perempuan, dan 30 sampel lainnya merupakan dosen aktif Jurusan Elektro sebagai representasi jurusan yang dipimpin oleh laki-laki. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh kecerdasan emosional dan kecerdasan spiritual secara signifikan dan positif terhadap kepemimpinan transformasional. Tidak ada perbedaan signifikan kecerdasan emosional, kecerdasan spiritual, dan kepemimpinan transformasional antara pemimpin laki-laki dan perempuan.
ANALYSIS OF THE EFFECT OF FINANCIAL RATIO ON FINANCIAL DISTRESS CONDITIONS IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE Normiati Normiati; Diah Amalia
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 2 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v5i2.3548

Abstract

This study aims to analyze any indicators in financial ratios that affect financial distress conditions. The data used are data on manufacturing companies in the Indonesia Stock Exchange (IDX) in 2012-2017, which are as many as 80 samples. Dependent financial distress variables are measured using the Altman analysis model (Z-Score). Independent variables are measured using the financial ratios indicator. This study uses a non-probability sampling technique that is purposive sampling. The data used is panel data, using Eviews 9. The results of this study show that the liquidity ratio measured by the current ratio and the leverage ratio measured by the debt asset ratio affect the condition of financial distress. While the profitability ratio measured by return on assets and sales growth does not affect the financial ratio. This research contributes to investors who can use this model, by including the financial ratios indicator, to assess the financial health of the company before making investment-related decisions.
THE EFFECT OF EMOTIONAL INTELLIGENCE, SPIRITUAL INTELLIGENCE AND LEARNING BEHAVIOR ON THE LEVEL OF ACCOUNTING UNDERSTANDING Nur Eliza; Diah Amalia
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 1 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i1.3989

Abstract

This study aims to determine whether there is an influence between emotional intelligence, spiritual intelligence and learning behavior on the level of accounting understanding . This accounting understanding is measured by grades in introductory accounting courses, intermediate financial accounting, advanced financial accounting . Emotional intelligence in this study was measured using self-knowledge, motivation, empathy, social skills. Spiritual intelligence was measured using being flexible, dealing with and overcoming pain, aversion to causing harm and being independent. Learning behavior was measured using the habit of following lessons, reading books, visiting the library, and taking exams. This research uses non probability sampling method with purposive sampling technique . The data processing technique uses SPSS 2 0 by performing multiple regression tests. This study uses a questionnaire distributed via google form with the number of respondents as many as 104 Batam State Polytechnic students. The results found that, firstly, emotional intelligence has a positive influence on accounting understanding . Second, spiritual intelligence has a positive influence on accounting understanding. Third, learning behavior has a positive influence on accounting understanding.
SKEPTISISME PROJECT BASED LEARNING DAN PROBLEM BASED LEARNING DALAM PEMBELAJARAN AKUNTANSI BERKELANJUTAN: PERSPEKTIF MAHASISWA AKUNTANSI VINA KHOLISA DINUKA; Diah Amalia
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 2 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i2.4774

Abstract

Penelitian ini bertujuan untuk mengetahui pandangan perilaku dan faktor skeptisisme yang timbul pada mahasiswa akuntansi dalam penerapan Problem Based Learning (PBL) dan Project Based Learning (PjBL). Metode penelitian menggunakan kombinasi model/desain Sequential Exploratory. Penelitian tahap pertama menggunakan metode kualitatif dan pada tahap kedua menggunakan metode kuantitatif. Teknik analisis data adalah Structural Equation Modelling-Partial Least Square (SEM-PLS) menggunakan software SmartPLS 3.0. Hasil penelitian kualitatif bahwa timbul sikap skeptis mahasiswa yang akan berdampak pada penerapan PBL/PjBL dalam kurikulum mata kuliah akuntansi. Untuk norma subjektif ini tidak mempengaruhi setiap keputusan yang akan diambil karena mahasiswa memiliki kecenderungan untuk tidak meyakini lingkungan sekitarnya, sehingga persepsi lingkungan sosial tidak dapat mempengaruhi mahasiswa untuk berperilaku skeptis. Sedangkan semakin kuat keyakinan akan sulitnya untuk melakukan kuliah PBL/PjBL sehingga semakin kuat keraguan yang muncul yang akan menyebabkan tidak efektifnya pelaksanaan kuliah PBL/PjBL. Hasil penelitian kuantitatif menyatakan bahwa attitude toward behaviour dan perceived behavioural control memiliki pengaruh yang signifikan terhadap variabel dependennya yaitu penerapan PBL/PjBL dalam kurikulum mata kuliah akuntansi. Untuk variabel subjective norm tidak memiliki pengaruh yang signifikan terhadap variabel penerapan PBL/PjBL dalam kurikulum mata kuliah akuntansi.
Co-Authors Alfonsa Dian Sumarna Doni Putra Utama Febrina Wulandari Grace Oyeyemi Ogundajo Mayasari, Mega Muhammad Ramadhan Slamet Nanik Lestari, Nanik Normiati Normiati Nur Eliza Riri Zelmiyanti Steven Ferdiansyah Venni Agnatia Vina Kholisa Dinuka Wika Arsanti Putri