Article Per Year (5 Year)
p-Index From 2021 - 2026
1.756
P-Index
This Author published in this journals
All Journal Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Jurnal Ilmiah Manajemen Kesatuan Enrichment : Journal of Management INTELEKTIVA JURNAL LENTERA AKUNTANSI PUBLICA: Jurnal Pengabdian Masyarakat Jurnal Ekonomi dan Bisnis Jurnal Akuntansi
Yuyun Yuniarti Layn
Universitas Pattimura
Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search
Journal : Jurnal Akuntansi

 1 
Analisis Kontribusi Nilai Teknologi Informasi Terhadap Kinerja Proses Bisnis Dan Dinamika Bersaing Pada Industri Perbankan Di Kota Ambon Layn, Yuyun Yuniarti
Jurnal Akuntansi Vol 6 No 1 (2020): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.6.1.72-92

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis kontribusi nilai TI terhadap kinerja proses bisnis dan dinamika bersaing pada Industri perbankan. Penelitian ini menggunakan konsep value chain. Populasi dalam penelitian ini sebanyak 50 orang manajer dengan menggunakan metode purposive sampling berdasarkan kriteria yang ditentukan oleh peneliti. Maka diperoleh sampel sebanyak 35 orang manajer. Teknik analisis data yang digunakan yaitu Partial Least Square (PLS) yang diolah dengan program WarpPLS 2.0. Berdasarkan hasil penelitian yang dilakukan dengan menggunakan Partial Least Square (PLS) menunjukan TI memberikan kontribusi nilai yang tidak signifikan terhadap kinierja proses bisnis dan dinamika bersaing. Berdasarkan hasil pengujian hipotesis dapat dilihat bahwa hipotesis H1d, H3a dan H3f nilai Path koefisiennya signifikan dengan P-value < 0.05, maka dapat disimpulkan bahwa nilai bisnis TI berpengaruh terhadap sales and marketing support, supplier relations terhadap productions and operations dan product and service enhancement terhadap dinamika bersaing sedangkan utk hipotesis H1a, H1b, H1c, H1e, H2, H3b, H3c, H3d, H3e, H3g, H3h dan H3i nilai path koefisiennya tidak berpengaruh signifikan dengan nilai P-value > 0.05
Pengaruh Penilaian Tindakan Supervisi dan Pengalaman Kerja dengan Pendekatan Dyadic Terhadap Kepuasan Kerja Auditor Sososutiksno, Christina; Layn, Yuyun Yuniarti
Jurnal Akuntansi Vol 6 No 2 (2020): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.6.2.52-71

Abstract

Tujuan penelitian ini adalah untuk membandingkan penilaian yang berasal dari supervisor dan subordinat, dan untuk mengetahui pengaruh penilaian supervisor maupun subordinat atas tindakan supervisi dan pengalaman kerja dengan pendekatan dyadic terhadap kepuasan kerja auditor pada BPK, Inspektorat Kota dan Provinsi Maluku. Penelitian ini merupakan penelitian empiris dengan sumber data primer yang diperoleh melalui instrument kuesioner serta menggunakan metode purposive sampling atau sampel bertujuan untuk pengambilan sampel. Selain itu data dalam penelitian ini dianalisis dan diuji dengan menggunakan program statistik SPSS dan menggunakan 2 tahap pengujian hipotesis; pengujian beda dan pengujian regresi berganda. Penelitian ini menunjukan bahwa secara statistik penilaian kedua pihak tersebut (supervisor/atasan dan subordinat/bawahan) tidaklah berbeda karena tindakan supervisi yang dilakukan untuk sektor publik adalah merata, baik untuk aspek kepemimpinan dan mentoring, kondisi kerja dan penugasan. Selain itu, hasil lain menunjukan bahwa terdapat hubungan positif antara penilaian subordinat dan superior atas tindakan supervisi terhadap kepuasan kerja auditor, serta terdapat hubungan positif antara penilaian subordinat dan superior atas pengalaman kerja terhadap kepuasan kerja auditor di BPK, Inspektorat Kota dan Provinsi Maluku.
PENGARUH KEBIJAKAN DIVIDEN, PERTUMBUHAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP HARGA SAHAM (Studi empiris pada perusahaan LQ45 yang terdaftar di BEI tahun 2015-2019) Layn, Yuyun Yuniarti; Latumahina, Shavira
Jurnal Akuntansi Vol 8 No 1 (2022): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.8.1.22-38

Abstract

This study aims to test the effect of dividend policy, company growth, and profitability on the share price of LQ45 companies listed on the Indonesia Stock Exchange from 2016 to 2019. The population of this study is the LQ45 Index which was listed on the Indonesia Stock Exchange from 2016 to 2019. The sampling technique used was purposive sampling, and research data were obtained by 26 companies with four observation periods so that there were 104 samples. The data analysis method used is multiple linear regression. The results showed that the Dividend Policy, Company Growth, and Profitability significantly influence the stock price. In part, the Dividend Policy significantly affects the stock price, while the Company's Growth and Profitability have no significant effect on the share price
PENGARUH RETURN ON ASSET, RETURN ON EQUITY, DAN EARNINGS PER SHARE TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI 2020-2022 Borolla, Bretmy; Gasperz, Jefry; Layn, Yuyun Yuniarti
Jurnal Akuntansi Vol 9 No 1 (2023): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.9.1.41-56

Abstract

This study aims to empirically examine the return on assets, return on equity, and earnings per share of share prices of banking companieslisted in BEI 2020-2022. The method used in this study is quantitative methods. The population in this study is banking companies listed on the Indonesia Stock Exchange in the 2020-2022 period totaling 46 companies. With purposive samples, a sample of 34 companies was obtained with a total of 102 observations. The analytical tool used in this study is multiple linear regression analysis. The results of this study show that Return On Assets (ROA) has a significant positive effect on stock prices. Return On Equity (ROE) has a significant positive effect on stock prices. And Earnings Per Share (EPS) has a significant positive effect on stock prices
PENERAPAN SISTEM AKUNTANSI DALAM PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN (SAK) PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) (STUDI KASUS PADA TOKO AKBAR MARDIKA DI KOTA AMBON) Suat, Siti Jumiati; Sososutiksno, Christina; Layn, Yuyun Yuniarti
Jurnal Akuntansi Vol 9 No 2 (2023): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.9.2.109-122

Abstract

SAK EMKM is a financial statement that is regulated in accordance with the preparation standards and limitations in preparing financial statements for MSME actors. This is a responsibility that must be understood and implemented by MSME actors in order to provide convenience for MSMEs in supervising, evaluating and controlling financial conditions in their business. This study aims to find out (1) How the application of SAK EMKM in the preparation of financial statements for MSMEs Toko Akbar, (2) Whatare the problems faced by MSMEs in preparing financial statements in accordance with SAK EMKM. The type of research used in this study is a qualitative descriptive approach. The data collection techniques used are observation, interviews, and documentation. Where the object of research is MSMEs Toko Akbar which was established in 2019. Toko Akbar is located in Mardika market in Ambon City and sells glassware. The results showed: (1) Toko Akbar MSMEs already know accounting even though the application of accounting and financial statements that have been presented manually and simply, Toko Akbar MSMEs have implemented EMKM SAK in the preparation of their financial statements, (2) The obstacles faced by Toko Akbar MSMEs in preparing their financial statements are not having human resources who have the ability to compile financial statements and Toko Akbar MSMEs do not have computers, This is what becomes an obstacle because the application or software cannot be used.
Co-Authors Alfrin Ernest M. Usmany Borolla, Bretmy CHRISTINA SOSOSUTIKSNO DESI FADILA MONY Fahrudin Ramly Franco B. Limba Jabida Latuamury Jefry Gasperz Jolyne Myrell Parera Kasben, Afida Firya Kathleen Asyera Risakotta Latumahina, Shavira LINDA GRACE LOUPATTY LINDA GRACE LOUPATTY M. Rifkhi Fauzan S Mahendra Rupilu Maryam Sangadji Revy Wilhelmina Silooy Shella Gilby Sapulette Suat, Siti Jumiati Trisye M. Kilay Zalni