Wida Fadhlia
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PENGARUH KINERJA BANK, SOLVABILITAS, LIKUIDITAS DAN NON PERFORMING FINANCING TERHADAP RISIKO LIKUIDITAS PADA BANK UMUM SYARIAH DI INDONESIA Cut Dini Monisa; Wida Fadhlia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 1 (2018): Februari 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to examine the effect of bank performance, solvability, liquidity, and non performing financing to ward the liquidity risk in sharia bank in Indonesia from 2011 to 2015. In this research, there were 11 sharia banks in total that were taken as sample. These banks published annual report during 2011 to 2015. The type of data used was secondary data. In order to get the result of this research, the author has examined the form of financial statements of sharia banks which had 55 financial statements in five years. Furthermore, the hypothesis testing used was multiple linear regression test.Bank performance was measured by using CAR, meanwhile solvability was measured by using DER, and the last one, liquidity, was measured by using FDR. The results of this study showed that capital adequacy ratio, debt to equity ratio, financing to deposit ratio, and non performing financing affected the liquidity risk simultaneously. Capital adequacy ratio, financing to deposit ratio, and non performing financing partially have a positive and significant impact on liquidity risk, while debt to equity ratio has a negative and significant effect on liquidity risk.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI KHUSUS, DAN LUAS WILAYAH TERHADAP BELANJA MODAL PADA PEMERINTAH KABUPATEN/KOTA DI PROVINSI ACEH Fajar Maulana; Wida Fadhlia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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This study aims to examine the effect of Local Revenue, Special Allocation Funds, and Area Size on Capital Expenditures. The data used in this study are secondary data obtained from the Aceh Financial Management Agency. The unit of analysis in this study is the 2014-2018 Regency/City Budget Realization Report. The sample in this study was Aceh Province consisting of 23 Regencies/Cities. The analysis technique used is multiple linear regression using SPSS 24. This study uses the independent variables Regional Original Revenue, Special Allocation Funds, and Area and the dependent variable Capital Expenditure. The results of this study indicate that in the simultaneous testing (F test), the variable Local Revenue, Special Allocation Funds, and Area Size have a significant effect on capital expenditure. . In the partial test, the variable of Original Regional Revenue, Special Allocation Funds, and area size affect capital expenditure.
ANALISIS EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN ACEH BESAR raudhatun wardani; Wida Fadhlia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Land taxes and rural and urban buildings (PBB P2) are among the most important local taxes that have the potential to increase local revenues. The purpose of this study is to determine the level of effectiveness of tax revenue earth and rural and urban buildings and how much contribution to the original revenue area in Aceh Besar District. The method of analysis used in this study is descriptive analysis method where by collecting data for the next descripted and processed. The results of this study indicate that the level of effectiveness of PBB revenues P2 in the Greater Aceh district increases every year with the same target setting every year. The contribution of PBB P2 to local own revenues has increased and decreased, by 2015 increasing by 2.21% from the previous year which was only 2.06% and categorized very less, in 2016 its contribution even decreased to 1.96% is still categorized very less. It is hoped that the government will do socialization by pairing banners notices that the SPPT has been issued and can be taken in a place that has been shown such as Keuchik office so that the public can see and be motivated to pay tax
PENGARUH TINGKAT HUTANG DAN ARUS KAS AKRUAL TERHADAP PERSISTENSI LABA (STUDI PADA PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014) Nurul Fitriana; Wida Fadhlia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

 This research examines the influence of leverage and accrual cash flow to the earnings persistence on property and real estate companies listed in Indonesia Stock Exchange in 2010-2014. The research type used in this research is hypothesis testing, by using purposive sampling method and there are 150 samples to be analized of data that become the object to be researched.The data type used is secondary data obtained from the financial statements ended on 31 December, published by the capital market reference center in the Indonesia Stock Exchange. The analysis used is multiple linear regression to test the hypothesis.The results of this research are leverage and accruals cash flow simultaneously have an effect on earnings persistence. Leverage has a significant influence toward earnings persistence, nevertheless Accruals Cash Flow does not have influence toward earnings persistence.  Keywords— Leverage, Accruals Cash Flow and Earnings Persistence.