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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Manajemen dan Bisnis Sriwijaya SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Journal of Economic, Bussines and Accounting (COSTING) Jurnal Organisasi Dan Manajemen Owner : Riset dan Jurnal Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi International Journal of Economics Development Research (IJEDR) Jurnal Riset Akuntansi Kontemporer Sricommerce: Journal of Sriwijaya Community Services Yumary: Jurnal Pengabdian kepada Masyarakat Aptekmas : Jurnal Pengabdian Kepada Masyarakat International Journal of Economics and Management Research Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi International Journal of Economics, Business and Innovation Research
Yulia Saftiana
Universitas Sriwijaya
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How Capital Adequacy Ratio, Non-Performing Loans and Good Corporate Governance Affect Company Value with Financial Performance as Intervening Variables : (Empirical Study of Commercial Banks Registered On the Idx for the 2017-2019 Period) Rifani Akbar Sulbahri; Luk Luk Fuadah; Yulia Saftiana; Sa'adah Sidiq
International Journal of Economics and Management Research Vol. 2 No. 1 (2023): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i1.78

Abstract

The increasingly open economic system between countries, known as international trade, is evidence of the rapid expansion of the current economic system. The only depository financial institution is a bank. In this study, we will discuss how Capital Adequacy Ratio, Non-Performing Loans and Good Corporate Governance Affect Firm Value with Financial Performance as an Intervening Variable. Data analysis techniques use descriptive analysis, panel data regression estimation, common effect models, fixed effect models, random effect models, Chow tests, Hausman tests, Lagrange Multiplier tests, classical assumption tests (normality tests, multicollinearity tests, heteroscedasticity tests). Hypothesis test (F test and T test). This study is a quantitative study through an analytical descriptive study, seen from the characteristics of the problems studied. The population of this study are commercial banks listed on the Indonesia Stock Exchange in 2017 and 2019. The results show the effect of the variables capital adequacy ratio, non-performing loans, good corporate governance and return on assets on company value shown to show that the prob. F (Statistic) of 0.0160 is smaller than the significance level of 0.05. This means that the capital adequacy ratio, non-performing loans, good corporate governance and intervening return on assets variables simultaneously affect firm value in banking companies.
Peningkatan Pendapatan Masyarakat Melalui Bank Sampah di Kelurahan Karang Anyar, Kecamatan Gandus, Kota Palembang Sulastri Sulastri; Mohamad Adam; Azwardi Azwardi; Yulia Saftiana; Mardalena Mardalena; Umi Kalsum
Sricommerce: Journal of Sriwijaya Community Services Vol 4, No 1 (2023): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v4i1.108

Abstract

Pembuangan sampah yang tidak diurus dengan baik akan mengakibatkan masalah besar. Perlunya inovasi – inovasi tentang pola pengelolaan sampah di Indonesia yaitu dengan pembentukan Bank sampah, peningkatan daur ulang, dan pembuatan kompos dari sampah organik. Tim Pengabdian Dosen Fakultas Ekonomi Universitas Sriwijaya melakukan kegiatan pengabdian kepada masyarakat dengan mengadakan Pelatihan Managemen Pengelolaan Bank Sampah. Tujuan dari kegiatan ini selain dari memberikan pelatihan mengenai Managemen Pengelolaan Sampah juga memberikan sosialisasi dan edukasi tentang pentingnya menumbuhkan kesadaran tentang pemilahan sampah dan meningkatkan pemahaman manajemen pengolahan sampah yang baik. Kegiatan ini dilakukan dengan proses pendampingan di Kelurahan Karang Anyar, Kecamatan Gandus, Kota Palembang. Peserta kegiatan terdiri dari 15 Orang. Hasil evaluasi kegiatan yaiu adanya peningkatan pemahaman dan pengetahuan tentang manajemen pengolahan bank sampah sebesar 77 persen peserta memilih setuju, 20 persen memilih netral dan 3 persen memilih sangat setuju. Adanya pemahaman pengolalaan sampah melalui 3R dengan persentase sebanyak 80 persen peserta memilih setuju, 17 persen memilih netral dan 3 persen memilih sangat setuju dari 15 peserta yang berasal dari masyarakat Kelurahan Karang anyar. Hal ini terlihat peserta sudah cukup memahami tentang cara pengelolaan Bank Sampah dan menerapkannya di daerah mereka.
Transparansi, Pengawasan, Akuntabilitas, Redesain Sistem Penganggaran dan Kinerja Badan Layanan Umum Frisiska Oktarina; Yulia Saftiana; Azwardi Azwardi
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1677

Abstract

This study aims to determine and analyze the effect of transparency, oversight, accountability and redesign of the budgeting system either partially or simultaneously on the performance of Public Service Agencies. The population was taken from PPSPM, PPK, Planning/Budget Coordinator, Finance, Academic Section along with Staff and SPI so that the population was 204 people. The sampling technique used is saturated sampling so that the entire population of 204 people is taken as a sample. The analysis technique used is multiple regression with the help of the SPSS application by testing the hypothesis using the t test and F test. The partial results show that the transparency variable has no significant effect on financial performance with a significance value of 0.552. The monitoring variable has a significant effect on financial performance with a significance value of 0.008. The accountability variable has no significant effect on financial performance with a significance value of 0.738. The redesign variable of the budgeting system has a significant effect on financial performance with a significance value of 0.024. Simultaneously the variables of transparency, supervision, accountability and redesign of the budgeting system simultaneously have a significant effect on financial performance with a significance value of 0.000. The conclusion shows that partially only the monitoring and budgeting system redesign variables have an effect on financial performance while simultaneously all independent variables including transparency, supervision, accountability and budgeting system redesign simultaneously have a significant effect on financial performance.
MARKET PERFORMANCE: THE EFFECT OF INTELLECTUAL CAPITAL AND INTELLECTUAL CAPITAL DISCLOSURE Mukhtaruddin Mukhtaruddin; Yulia Saftiana; Ely Riani; Emi Yulia Siska; Fadhil Yamaly
JRAK Vol 15 No 2 (2023): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i2.9593

Abstract

Intellectual Capital is a concept which gives new knowledge-based resources and optimally describes the intangible assets utilized. It enables a company to run its strategies effectively and efficiently without revealing its intangible assets such as knowledge, relationships and image in the financial report. These attributes create differences and describe the company’s future opportunities. The research therefore illustrated how Intellectual Capital (IC) and Intellectual Capital Disclosure (ICD) influenced the Market Performance (MP) by using the purposive sampling method. The data used is secondary which was obtained from 102 service companies listed in the Indonesian Stock Exchange (IDX) and analyzed using the multiple linear regression. The result of this research showed that both IC and ICD influenced the MP. This research indicated that the signal presented by the company through ICD minimized asymmetrical information. This proved that maximum management of the IC gave some added values capable of increasing competitive advantages.
Dampak Audit Report Lag: Sebelum dan Pada Saat Pandemic Covid-19 Katherine Indah Prayogi; Yulia Saftiana; Asfeni Nurullah
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 21 No. 2 (2022): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v21i2.53

Abstract

Penelitian ini bertujuan untuk menguji secara empiris dampak audit report lag sebelum pandemi Covid-19 dan pada saat pandemi Covid-19, yang diproyeksikan dengan independensi dewan komisaris, ukuran komite audit, dan masa perikatan audit. Penelitian ini menggunakan pendekatan kuantitatif. Populasi penelitian adalah perusahaan sektor Barang Konsumen Non-Primer yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019 dan tahun 2020. Proses seleksi sampel menggunakan metode purposive sampling yang menghasilkan 78 sampel perusahaan yang akan diamati. Teknik analisis data menggunakan metode regresi linear berganda dengan menjalankan Software Statistical Program for Social (SPSS) versi 26.0. Hasil penelitian menjelaskan bahwa independensi dewan komisaris, ukuran komite audit dan masa perikatan audit memiliki pengaruh negatif terhadap audit report lag baik sebelum pandemi Covid-19 dan pada saat Pandemi Covid-19.
The Effect of Audit Committee, Company Size, and Auditor Reputation on Audit Quality with Audit Fees as an Intervening Variable Yulia Saftiana; Sulastri Sulastri; Azwardi Azwardi
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 1 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i3.5496

Abstract

This research aims to analyze the influences of audit committee, company size, and auditor’s reputation on audit quality with audit fees as an intervening variable. Population of the research is 102 companies in the financial sector listed on the Indonesian stock exchange from 2020 to 2022. Sample was taken by using purposive sampling and 65 companies were obtained as research samples for three years of observation, resulting in a sample of 195 data. The data was analyzed by using multiple regression analysis and path analysis. The result shows that audit committee and auditor’s reputation have no influences to the audit fees, company size has significant effect on audit fees, auditor’s reputation and audit fees have no influences to the audit quality, audit committee and company size have significant effect on audit quality, and audit fees can’t mediate audit committee, company size, and auditor’s reputation on audit quality.
The Effect of Regional Independence and Dependence on Financial Sustainability in Government in South Sumatra Province Dwi Rika Khairunisa; Yulia Saftiana; Rela Sari
International Journal of Economics, Business and Innovation Research Vol. 3 No. 04 (2024): July, International Journal of Economics, Business and Innovation Research (IJ
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is a research conducted with the aim of finding out how Regional Independence and Regional Dependence have an impact on Financial Sustainability. Goal Setting Theory emphasizes the importance of the relationship between goals and performance. This study is a quantitative research using a sample of 17 districts/cities based on data from the central E-PPID website of the Financial Audit Authority of the Republic of Indonesia, namely e-ppid.bpk.go.id. The results of this study show that regional independence and regional dependence have an effect on financial sustainability.
Audit Report Lag With the Public Accounting Firm’s Reputation as Moderation Yulia Saftiana; Rika Henda Safitri; Sulastri Sulastri; Azwardi Azwardi; Vina Anggelena
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2295

Abstract

This study examines the impact of audit quality, profitability, and solvency on audit report lag, with PAF's reputation acting as a moderating factor in LQ45 companies. Panel data analysis, combining time series and cross-sectional data, was conducted on all LQ45 companies over the period 2017-2021, using purposive sampling. Quantitative analysis employing panel data regression analysis through Eviews 10 software was employed. The findings reveal that audit quality, profitability, solvency, and PAF reputation positively and significantly influence audit report lag. Moreover, PAF reputation moderates the relationship between audit quality and audit report lag, showing a negative and significant effect. Similarly, PAF reputation moderates the relationship between profitability and audit report lag, also exhibiting a negative and significant impact. However, PAF reputation's moderation on solvency demonstrates a negative but nonsignificant effect on audit report lag. Recommendations for further research include deeper analysis of reputation as a variable, as it supports reducing audit report delays. Additionally, examining audit quality and Return on Assets in more depth using nominal variables, with audit quality measured through earnings management or discretionary accruals, is suggested. Furthermore, refining analytical techniques through transformation methods that combine linear and nonlinear forms within a regression model is recommended for future investigations.
Pengaruh Kemandirian Dan Efisiensi Keuangan Daerah Terhadap Keberlanjutan Keuangan Pada Kabupaten/Kota Di Provinsi Sumatera Selatan Dwi Rika Khairunisa; Yulia Saftiana; Rela Sari
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10488

Abstract

Penelitian ini adalah penelitian yang dilakukan dengan tujuan untuk mengetahui bagaimana Kemandirian Keuangan Daerah dan Efisiensi Keuangan Daerah berdampak pada Keberlanjutan Keuangan pada pada Kabupaten/Kota di Provinsi Sumatera Selatan. Penelitian ini merupakan penelitian kuantitatif dengan sampel sebanyak 17 Kabupaten/Kota berdasarkan data dari laman E-PPID Pusat Badan Pemeriksa Keuangan Republik Indonesia yaitu e-ppid.bpk.go.id. Hasil dari penelitian ini membuktikan bahwa Kemandirian Keuangan Daerah dan Efisiensi Keuangan Daerah berpengaruh terhadap Keberlanjutan Keuangan.
Co-Authors Abd. Rasyid Syamsuri Aryanto Aryanto Asfeni Nurullah Azwardi Azwardi Azwardi Azwardi Dwi Rika Khairunisa Ely Riani Emi Yulia Siska Frisiska Oktarina Fuadah, Luk Luk Fuadah, Lukluk Hera Febria Mavillinda Kalsum, Umi Katherine Indah Prayogi Kencana Dewi Luk Luk Fuadah Mardalena Mardalena Mohamad Adam Mukhtaruddin Mukhtaruddin Novratio Natanael Sinambela Nur Indriantoro Pandu Arya Dwikatama Parama Santati Relasari, Relasari REZA GHASARMAN, REZA Rifani Akbar Sulbahri RIKA HENDA SAFITRI, RIKA Sa'adah Sidiq Sulastri Sulastri Sulastri Umi Kalsum Umi Kalsum Unggu Prayogi Vina Anggelena Yamaly, Fadhil Yusnaini Yusnaini