Article Per Year (5 Year)
p-Index From 2021 - 2026
2.56
P-Index
This Author published in this journals
All Journal Jurnal Telaah dan Riset Akuntansi Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Proceeding of National Conference on Accounting & Finance J-ISCAN : Journal of Islamic Accounting Research Comsep : Jurnal Pengabdian Kepada Masyarakat JURNAL INOVASI DAN PENGABDIAN MASYARAKAT INDONESIA Asian Journal of Community Services (AJCS) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) JIMEKA
Maya Febrianty Lautania
Program Studi Akuntansi Ekonomi Dan Bisnis Universitas Syiah Kuala
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Mathematics Public Health Social Sciences Other

Published : 22 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search
Journal : JIMEKA

 1 
AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Rahadi, Farhan Dama; Lautania, Maya Febrianty; Nadirsyah, Nadirsyah; Asmara, Jhon Andra
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 1 (2025): Februari 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i1.31557

Abstract

This study aims to examine the influence of human resource development, regulatory compliance, and monitoring intensity on the performance accountability of government agencies. The population consists of 20 Regional Government Work Units (SKPD) in Aceh Jaya Regency. The sample includes heads of departments, secretaries, heads of general and staffing sub-divisions, and heads of planning and finance sub-divisions, selected through purposive sampling, with a total of 80 respondents. This study uses primary data collected through surveys using questionnaires measured on a Likert scale of 1 to 5. The data were analyzed using multiple linear regression with SPSS 26 software. The findings indicate that human resource development, regulatory compliance, and monitoring intensity have a significant and positive effect on the performance accountability of government agencies. Additionally, the independent variables in this study explain 65,3% of the variance in government agency performance accountability. These results suggest that strengthening human resource development, regulatory compliance, and monitoring intensity can enhance government accountability.
KINERJA KEUANGAN PERBANKAN TERHADAP PERTUMBUHAN LABA BANK SEBELUM DAN SELAMA PANDEMI COVID-19 Wahyuni, Darlisma Dwi; Lautania, Maya Febrianty; Dinaroe, Dinaroe
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 4 (2023): November 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i4.25298

Abstract

This study aims to analyze the effect of liquidity, solvency, and profitability on bank profit growth before and during the COVID-19 pandemic on banking companies listed on the Indonesia Stock Exchange in 20182021. This study uses secondary data with a purposive sampling technique in the IDX database and related banking, and the sample in this study is 19 banking companies listed on the IDX. From the research results, it was found that the loan-to-ratio, current ratio, debt-to-asset ratio, debt-to-equity ratio, net profit margin, and return on equity had a simultaneous effect on profit growth before and during the COVID-19 pandemic in banking companies. However, in terms of the COVID-19 effect on each variable, it has been found that there is no significant difference for each variable before and during COVID-19. It is believed this can happen because of the government's readiness through stimulus programs and the provision of low-interest rates, which greatly assist the banking industry. Furthermore, the banking policy of tightening credit during the COVID-19 period also helps banks to withstand the effects of COVID-19.
CASH HOLDING PERUSAHAAN SEKTOR OTOMOTIF Salsabilah, Nadia; Lautania, Maya Febrianty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 3 (2023): Agustus 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i3.25029

Abstract

This research investigates the relationships between growth opportunity, net working capital, and cash conversion cycle with cash holdings of publicly listed automotive companies on the Indonesian stock exchange during the live years (2017-2021). The data used in this research was obtained from 14 publicly listed automotive companies, and collected through saturation sampling. This research employs a panel data regression model due to the data in this research sharing the characteristic of the data panel where the Fixed Effect Model (FEM) is assumed to be an appropriate model because the value of intercept in this research is individually different. Using Eviews 12, the first step is to assess whether the data follows a normal distribution and to evaluate the suitability of the FEM for this research. Finally, the estimation process is conducted to present the result of this research. This research shows that growth opportunities, net working capital, and cash conversion cycles simultaneously affect cash holding with an 80.17% confidence in explaining variations in cash holdings. However in partial, growth opportunity and cash conversion cycle do not affect cash holding, while net working capital negatively influences cash holding.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEADILAN PROSEDURAL DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL STUDI PADA DINAS KEBUDAYAAN DAN PARIWISATA ACEH Muna, Izzatul; Lautania, Maya Febrianty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i3.21101

Abstract

This study aims to examine the effect of budgetary participation, procedural justice, and management accounting systems on managerial performance of Dinas Kebudayaan and Pariwisata Aceh. This study used the census method which makes the entire population as a sample. This research was conducted at Dinas Kebudayaan and Pariwisata Aceh. The population in this study were managerial based on structural, including middle-level managers and line-level managers with a total of 31 respondents. This research is an associative quantitative research. The primary data obtained through the distribution of questionnaires were used as a source of research data.. The multiple linear regression with SPSS application version 25 was used as a data analysis method. The test tool on hypothesis one is with t test used in evaluating the hypothesis partially while f test is used to search its influence simultaneously. The results showed that 81.8% of the budgetary participation, procedural justice, and management accounting systems were able to explain the variable managerial performance of Dinas Kebudayaan and Pariwisata Aceh. It is also found that, simultaneously and partially, budgetary participation, procedural justice, and management accounting system have a positive effect on the managerial performance of Dinas Kebudayaan and Pariwisata Aceh.
AKUNTABILITAS PENGELOLAAN DANA DESA DAN FAKTOR YANG MEMPENGARUHINYA Zhafira, Alya; Lautania, Maya Febrianty; Yulia, Aida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i1.21486

Abstract

It is a responsibility of village officials to the community to manage Village Fund Allocation with accountable and transparent and also to involve the village community as much as possible so that it can guarantee that the implementation of Village fund Allocation have a full impact on community. This study aims to examine the effect of community participation, the role of village officials and the competence of human resources on the accountability of village fund management. The subjects of this research are village officials who directly manage the allocation of village funds. In total, there were 144 of research respondents were found and questioned for this research, which is consisting of village heads, village secretaries, and heads of financial affairs, all of these respondents came from 90 villages from 9 sub-districts in Banda Aceh City. Data collection was carried out using a questionnaire that was distributed directly to respondents from May to July 2021. The analytical method used was multiple linear with the SPSS version 22 application. The results showed that the variables of community participation (X1), the role of village officials (X2), and human resource competence (X3) either partially or simultaneously has a significant effect on the management and village accountability variable (Y).
ANALISIS DAMPAK PANDEMI COVID-19 TERHADAP HARGA SAHAM SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Lautania, Maya Febrianty; Dinaroe, Dinaroe; Linda, Linda
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Abstract

This study aims to determine the impact of the COVID-19 pandemic on banking stock prices listed on the Indonesia Stock Exchange. Four banks were the sample that had the largest market capitalization in 2020, namely PT. Bank Central Asia tbk. (BBCA), PT. Bank Rakyat Indonesia (BBRI), PT. Bank Mandiri (BMRI) and PT. Bank Negara Indonesia (BBNI). The average share price announced 30 days before the first COVID-19 case was compared with the stock price after the announcement. The daily stock price used was at the closing rate. The results indicate that there is a significant decline in banking stock prices. BBNI shares experienced the largest depreciation in 30 days after the first case of COVID-19 occurred, which was -36.44%, followed by BMRI -28.52%; BBRI -27.74%, and BBCA -17.12%. This study shows that BBCA shares have a higher level of resistance to the COVID-19 than the other three stocks
Co-Authors Adhayani, Layli Aida Yulia, Aida Arfandynata, Muhammad Cut Afrianandra, Cut Cut Inas Salsabila Cut Sarah Syahirah, Cut Sarah Dara Fitrinanda Darwanis Darwanis Dinaroe Dinaroe Fifi Yusmita Fitri, Meutia Hafis Nuzul Jhon Andra Asmara Lilis Maryasih Linda Linda Linda Linda Linda Linda Linda Linda Miftahul Jannah Muhammad Arfandynata Muna, Izzatul Nadirsyah, Nadirsyah Nauval, Iflan Nita Erika Ariani Nuraini A, Nuraini A Nuzul, Hafis Rahadi, Farhan Dama Salsabilah, Nadia Sayuthi Sayuthi Setiawan, Jodi Sufriadi, Elly T Maulana Wahyuni, Darlisma Dwi Winda Yulia Yossi Diantimala Yulia Fitri Zhafira, Alya Zulkarnain Zulkarnain