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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Jurnal Ilmiah Edunomika (JIE) Amalee: Indonesian Journal of Community Research & Engagement Enrichment : Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Attarbiyyah: Jurnal Ilmu Pendidikan Islam Jurnal Ekonomi dan Bisnis (JEB) Balance: Jurnal Riset Akuntansi dan Bisnis The Es Economics and Entrepreneurship West Science Journal Economic and Entrepreneurship West Science Accounting and Finance
Samalua Waoma
Universitas Nias Raya
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences Other

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ANALISIS RASIO KEUANGAN TERHADAP RETURN SAHAM Fredy Olimsar; Christine Riani Elisabeth; Bustanul Ulum; Victor Pattiasina; Samalua Waoma
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10637

Abstract

Berinvestasi saham di pasar modal merupakan investasi yang relatif berisiko namun dengan keuntungan yang relatif tinggi, sehingga berinvestasi pada saham di pasar modal memerlukan informasi yang akurat agar investor tidak mengalami kerugian. Kinerja keuangan dapat tercermin dalam laporan keuangan perusahaan. Hal ini dapat diukur dengan menggunakan analisis rasio keuangan. Penelitian ini menggunakan pendekatan kuantitatif yang memiliki tujuan untuk mengetahui pengaruh rasio profitabilitas, likuiditas, pasar, dan arus kas terhadap return saham. Penelitian ini dilakukan pada perusahaan sektor consumer goods yang terdaftar di Bursa Efek Indonesia (BEI). Data kuantitatif menggunakan angka-angka yang terdapat dalam laporan keuangan tahunan perusahaan sektor consumer goods yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Dan tehnik analisis menggunakan SPSS. Hasil penelitian menunjukkan bahwa rasio likuiditas dan rasio pasar berpengaruh dan signifikan pada return saham, sedangkan rasio profitabilitas dan arus kas tidak berpengaruh terhadap return saham pada perusahaan sektor Consumer goods yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Kata Kunci: Return Saham, Profitabilitas, Likuiditas, Pasar dan Arus Kas
Pendampingan Pengembangan UMKM melalui Implementasi Financial Technology Era Society 5.0 Hamzah, A. Hadian Pratama; Kaligis, Jenny Nancy; Yahya, Sitti Rachmawati; Waoma, Samalua; Samosir, Hendrik ES; Alfiana, Alfiana; Nurhasanah, Nurhasanah
Amalee: Indonesian Journal of Community Research and Engagement Vol 4 No 2 (2023): Amalee: Indonesian Journal of Community Research and Engagement
Publisher : LP2M INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/amalee.v4i2.2828

Abstract

UMKM plays an important role in the economy of a region or country. Financial technology is one of the important roles to change behavior and expectations and can increase the quality and number of UMKM actors. This dedication aims to provide understanding, improvement, and quality improvement for UMKM actors through improvements in terms of standard and good financial management. The method used in this community service is Community Based Research (CBR) using the Forum Group Discussion (FGD) approach. The results of the activity show that some UMKM actors still do not understand the importance of Financial Technology (FinTech) in the business world, especially in terms of financial management.
Charting the Path of Financial and Monetary Economics: A Bibliometric Examination of Publication Patterns and Research Productivity Ariawan, Ariawan; Sudarmanto, Eko; Muhammad Syafri; Samalua Waoma
The Es Economics and Entrepreneurship Vol. 2 No. 01 (2023): The Es Economics And Entrepreneurship (ESEE)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esee.v2i01.125

Abstract

The dynamic landscape of financial and monetary economics has witnessed an evolution marked by scholarly publications that delve into the intricate dynamics of financial systems, monetary policies, and their far-reaching implications. Employing bibliometric analysis, this study maps the trajectory of these fields by scrutinizing publication patterns, research collaborations, influential authors, and emerging research areas. The analysis of comprehensive datasets derived from reputable academic databases provides a comprehensive view of the growth trends, collaborative networks, and research themes within the realm of financial and monetary economics. Utilizing a range of bibliometric indicators and visualization techniques, this research uncovers the historical journey and prevailing patterns that have shaped these vital domains. The findings of this study hold significance for researchers, policymakers, and academic institutions, aiding informed decision-making, innovative research, and effective policy formulation.
Innovative budget implementation approach in South Nias: organizational commitment as moderator Halowo Fau, Samanoi; Wau, Marselino; Waoma, Samalua
Enrichment : Journal of Management Vol. 14 No. 3 (2024): August: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v14i3.1933

Abstract

This study aims to determine the effect of budget participation, budget target clarity and budget realization with organizational commitment as a moderating variable in South Nias Regency. The population in this study were 189 people from 63 OPD Departments / Agencies. The sampling technique used was 28 SKPDs selected using cluster sampling. Thus, the total sample was 84 respondents. This type of research is quantitative research. The analytical tool used is the Likert scale. The results of this study indicate that budget participation and budget target clarity significantly affect budget realization in South Nias Regency. Organizational commitment cannot moderate the effect of budget participation and budget goal clarity on budget realization in South Nias Regency. This study uses descriptive statistical and partial least squares analysis with Smart PLS 4.0 software.
ANALISIS EFEKTIVITAS PENGELOLAAN DANA DESA DI DESA HILIWAEBU KECAMATAN SUSUA KABUPATEN NIAS SELATAN TAHUN ANGGARA 2018-2019 Laia, Aperman; Waoma, Samalua; Gohae, Anskaria Simfrosa
Balance: Jurnal Riset Akuntansi dan Bisnis Vol 4 No 2 (2022): Balance: Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (451.716 KB)

Abstract

Penelitian ini bertujuan untuk memaparkan efektifitas pengelolaan Dana Desa Hiliwaebu Kecamatan Susua Kabupaten Nias Selatan Tahun Anggaran 2018-2019. Jenis penelitian yang digunakan adalah penelitian kualitif yang memusatkan perhatian terhadap masalah-masalah atau fenomena yang ada pada saat penelitian dilakukan atau masalah yang bersifat aktual, kemudian menggambarkan fakta-fakta tentang masalah yang diselidiki sebagai mana adanya diiringi dengan interpretasi rasional yang akurat Analisis data yang digunakan adalah Analisis data kualititatif deskriptif. Hasil penelitian ini menunjukan bahwa proses pengelolaan DD meliputi ketetapan penentuan waktu, ketetapan perhitungan biaya, ketetapan dalam pengukuran, ketetapan dalam menentukan pilihan, ketepatan berfikir dapat menentukan efektifitas dalam mencapai tujuan yang telah ditentukan, ketepatan dalam melakukan perintah, ketepatan dalam menentukan tujuan, ketepatan sasaran. Maka, penelitian ini dapat disimpulkan bahwa pengelolaan Dana Desa Hiliwaebu Kecamatan Susua Kabupaten Nias Selatan Tahun Anggaran 2018-2019 tergolong efektif. Saran penulis dalam penelitian ini adalah aparat desa Hiliwaebu, masyarakat dan seluruh pihak yang terkait disarankan dapat bekerjasama dalam pengelolaan Dana Desa di desa Hiliwaebu dengan meminimalisir faktor penghambat dan meningkatkan faktor pendukung dalam pengelolaan Dana Desa.
PENGARUH MODAL SENDIRI TERHADAP SISA HASIL USAHA PADA KOPERASI KREDIT CU FAOMASI TELUKDALAM TAHUN 2015-2019 Laia, Rias Marni; Waoma, Samalua; Zalogo, Erasma F.
Balance: Jurnal Riset Akuntansi dan Bisnis Vol 4 No 2 (2022): Balance: Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (935.697 KB)

Abstract

Ruang lingkup dalam penelitian ini adalah seberapa besarkah pengaruh modal sendiri terhadap sisa hasil usaha pada Koperasi kredit CU.Faomasi Telukdalam periode 2015-2019. Populasi yang di ambil oleh peneliti ini adalah laporan keuangan yakni seluruh data laporan keuangan pada Koperasi kredit CU.Faomasi Telukdalam periode 2015-2019. Analisis data yang di gunakan adalah regresi linear sederhana. Hasil yang di peroleh dalam penelitian ini adalah Y= -84,086 +0,009 X. Sesuai dengan hasil persamaan regresi linear sederhana, maka dapat di jelaskan bahwa nilai Konstanta = -84,086 ini menunjukan bahwa variabel modal sendiri berpengaruh negative terhadap sisa hasil usaha, maka sisa hasil usaha (Y) adalah sebesar -84,086. Kemudian nilai koefisien regresi untuk ( )sebesar 0,009 atau 0,9% artinya jika modal sendiri mengalami kenaikan satu satuan, maka perolehan sisa hasil usaha akan mengalami peningkatan sebesar 0,9%.
PENGARUH BIAYA OPERASIONAL TERHADAP LABA DI UD. ROTI HELENA TELUKDALAM FAU, SAMANOI HALOWO; Duha, Timotius; Waoma, Samalua
Balance: Jurnal Riset Akuntansi dan Bisnis Vol 5 No 1 (2022): Balance: Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

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Abstract

This research aims to determine operating costs’ impact on profits in UD. Roti Helena Telukdalam. The population and sample in this study are reports of the remaining results of 8 years of effort using data interpolation methods to meet population and sample criteria. The data analysis method used is multiple linear regression analysis, where the regression model value Y = 33,152,877 +0.647X. The results of this study showed that operating expenses (X) had a significant effect on profits at UD. Roti Helena Telukdalam with a thi calculated value of 4,431>Ftabel of 1,696. This research can be concluded that operating costs have a significant effect on profits in UD. Roti Helena Telukdalam.
ANALISIS BREAK EVENT POINT PADA PT. HOLLY KADOZ NIASINDO Fau, Samanoi Halowo; Waoma, Samalua
Balance: Jurnal Riset Akuntansi dan Bisnis Vol 5 No 2 (2022): Balance: Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

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Abstract

The purpose of this study was to determine the break-even point of sales of the company PT. Holly Kadoz Niasindo. The type of research used in this study is qualitative research with a descriptive approach. The subjects in this study were PT. Holly Kadoz Niasindo. Meanwhile, the object of this research is the financial statements of PT. Holly Kadoz Niasindo which consists of reports on costs, and total production for several times carrying out operations in the production calendar. The number of sales each month is fluctuating and it is not even possible to ascertain whether there are many or not every month. The difference in production volume is caused by changes in the total demand for Kakaz cups so it can affect the number of fixed costs and variable costs used by the company. In this study, the average value of the break-even point during the analysis was 11,934 Kazadz cups or Rp. 214.815,000 (Two hundred and fourteen million eight hundred and fifteen thousand rupiah). Profit is determined by the number of products produced. In this study, the number of Kazaz cups produced for 12 (twelve) months was 180,000 (one hundred and eighty thousand) boxes or Rp. 3.240,000,000 (Three billion two hundred and forty million rupiah). Earnings profit every month also fluctuates so that the company's average profit can be calculated during the analysis of Rp. 278.500.000 (Two hundred seventy-eight million five hundred thousand rupiahs)
Analisis Efisiensi Penggunaan Modal Kerja Perusahaan PT. Solusi Bangun Indonesia (SBI) 2014-2018 Hia, Evan Samuel; Waoma, Samalua; Fau, Samanoi Halowo
Balance: Jurnal Riset Akuntansi dan Bisnis Vol 5 No 2 (2022): Balance: Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

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Abstract

Ruang lingkup penelitian ini adalah analisis efisiensi penggunaan modal kerja perusahaan pada PT. Solusi Bangun Indonesia (SBI). Tujuan penelitian ini untuk mendeskripsikan efisiensi penggunaan modal kerja perusahaan pada PT. Solusi Bangun Indonesia (SBI). Metode penelitian yang digunakan adalah metode rasio efisiensi dengan menggunakan rasio perputaran modal kerja, current ratio dan rasio perputaran kas. Hasil yang diperoleh menunjukkan bahwa penggunaan modal kerja perusahaan pada PT. Solusi Bangun Indonesia (SBI)dari tahun 2014 s/d 2018 tidak efisien. Hal ini disebabkan karena tidak dapat memenuhi standar bobot penilaian efisiensi yaitu rasio perputaran modal memiliki nilai rasio rata-rata <6 kali, pada tahun 2014 memperoleh nilai (-6.94) kali, tahun 2015 (-6.71) kali, tahun 2016 (-3.24), tahun 2017 (-3.49) kali serta tahun 2018 (-1.45) kali. Kemudian current ratio memperoleh nilai rasio rata-rata<1 %, pada tahun 2014 memperoleh nilai rasio sebesar (0.6), tahun 2015 (0.65), tahun 2016 (0.45), tahun 2017 (0.49) dan pada tahun 2018 memperoleh nilai (0.26). Serta Rasio perputaran kasmemperoleh nilai rasio rata-rata >1 kali, yaitu pada tahun 2014 memperoleh nilai rasio sebesar (1.4), tahun 2015 (3.35), yahun 2016 (5.87), tahun 2017 (5.1) dan pada tahun 2018 memperoleh nilai rasio sebesar (4.88).
The Effect of Accounting Information System Service Quality, Technological Innovation, and Financial Literacy on Investment Decision Making in MSMEs in Indonesia Judijanto, Loso; Sudarmanto, Eko; Utami , Eva Yuniarti; Darman, Darman; Waoma, Samalua
West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i01.710

Abstract

This research investigates the multifaceted determinants influencing investment decision-making in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Employing a quantitative approach, a sample of 150 participants, including owners, managers, and decision-makers, was surveyed to explore the interplay between Accounting Information System Service Quality (AISSQ), Technological Innovation (TI), Financial Literacy (FL), and their collective impact on investment decisions. Results indicate robust positive relationships between AIS service quality, financial literacy, technological innovation, and investment decision-making. The combined effect of these factors explains a substantial portion of the variance in the model (R^2 = 0.602). Practical and policy implications are discussed, offering insights to empower MSMEs in navigating dynamic economic landscapes.
Co-Authors Alfiana Alfiana Andriani , Eva Ariawan, Ariawan Baso Intang Sappaile Bustanul Ulum Christine Riani Elisabeth Citra Azhariat Malasari DARMAN Darman Darman Elisabeth, Christine Riani Eva Andriani Eva Yuniarti Utami Fredy Olimsar Gohae, Anskaria Simfrosa Gusti Rusmayadi Hamzah, A. Hadian Pratama Hia, Evan Samuel Irmah Halimah Bachtiar Jamaluddin Majid Jenny Nancy Kaligis Judijanto, Loso Laia, Aperman Laia, Rias Marni Loso Judijanto Marselino Wau MAURITZ PANDAPOTAN MARPAUNG Mohammad Rizky Yahya Muhammad Syafri Muhammad Syafri Muhammad Syafri, Muhammad Nurhasanah Nurhasanah Paskalis Dakhi Ratih Puspitasari Samanoi Halowo Fau Samosir, Hendrik ES Sudarmanto, Eko Syah, Setiawan Putra Timotius Duha Trinandari Prasetya Nugrahanti Trinandari Prasetyo Nugrahanti Ulum, M Bustanul Utami , Eva Yuniarti Victor Pattiasina Yahya, Sitti Rachmawati Zalogo, Erasma Fitilai