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All Journal Owner : Riset dan Jurnal Akuntansi Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) eCo-Fin Jurnal Ekonomika dan Manajemen ARBUS International Journal of Management and Business Applied Adpebi Science Series Jurnal Akademi Akuntansi Indonesia Padang Jurnal Nusa Akuntansi
Ida Adhani
STIE Bhakti Pembangunan
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Pengaruh DER, Komisaris Independen, dan Kepemilikan Institusional terhadap ROE : (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2015-2019) Ida Adhani; Rahmawati Rahmawati
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i2.493

Abstract

This study aims to estimate and analyze the factors that affect ROE (Y), either partially or jointly. In this study, the factors tested were DER (X1), Independent Commissioner (X2) and Institutional Ownership (X3). The research method used is multiple linear regression analysis, with purposive sampling method on 7 metal and similar sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This study uses secondary data obtained from evidence, notes, historical reports compiled in the annual financial statements obtained from the internet site, namely www.idx.co.id. The statistical method used is inferential statistics, using multiple linear regression models. As for what is tested in the classical assumption test inferential statistics, R2 test, T test and F test. The test results show that the DER variable has a significant effect on ROE, institutional ownership has no effect on ROE, institutional ownership has no significant effect on ROE. The results of the F test show that DER, Institutional Ownership, and Independent Commissioner simultaneously have a significant effect on ROE.  
ANALISIS PENGARUH EFEKTIVITAS MODAL, PERPUTARAN PIUTANG, DAN PERPUTARAN PERSEDIAAN TERHADAP ARUS KAS Sri Rahayu; Ida Adhani
Jurnal Ekonomika dan Manajemen Vol 9, No 1 (2020)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (630.404 KB) | DOI: 10.36080/jem.v9i1.1113

Abstract

Penelitian ini mempunyai tujuan untuk mengetahui pengaruh efektivitas modal terhadap arus kas pada perusahaan manufaktur sektor food and beverage, mengetahui pengaruh perputaran piutang terhadap arus kas pada perusahaan manufaktur sektor food and beverage dan untuk mengetahui pengaruh perputaran persediaan terhadap arus kas pada perusahaan manufaktur sektor food and beverage. Metode penelitian ini menggunakan desain deskriptif kuantitatif. Sampel dilakukan dengan metode purposive sampling. Populasi yang digunakan adalah laporan keuangan perusahaan manufaktur sektor food and beverage periode 2017-2018. Sampel yang digunakan 15 perusahaan manufaktur sektor food and beverage. Berdasarkan hasil uji t diperoleh dua variable yaitu efektivitas modal dan perputaran persediaan tidak berpengaruh signifikan terhadap arus kas. Sedangkan variabel perputaran piutang berpengaruh signifikan terhadap arus kas. Hasil uji f menyatakan bahwa variabel efektivitas modal, perputaran piutang dan perputaran persediaan berpengaruh signifikan terhadap arus kas.
Bank Compliance, Asset Quality, Liquidity to the Financial Sector Profitability Sub Sector Bank Listed on the Indonesia Stock Exchange Period 2018-2020 Aldi Samara; Metta Susanti; Rina Sulistiyowati; Ida Adhani
eCo-Fin Vol. 4 No. 2 (2022): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v4i2.504

Abstract

What motivates researchers to conduct this research is the Lowest Credit to Store Proportion of Banks Since 2016 (M. Richard., 2020) and Policy Strategy Facing the Pandemic: Maintaining Liquidity (Feni Freycinetia, 2020). This journal aims to analyze and test and analyze Bank Compliance, Asset Quality, Liquidity to Profitability either partially or simultaneously. The population in this journal is the financial sector of the banking sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period as many as 43 companies. With the sample in this journal as many as 27 companies that match the criteria of the companies that are sampled in this study. The type of research in this journal is causative quantitative research. sources, the information used in this journal is secondary information. The information that will be used in this journal is in the form of annual reports of sub-sector bank companies listed on the Indonesia Stock Exchange for the 2018-2020 period . The results of hypothesis testing in this journal show the effect of Bank Compliance, Asset Quality, Liquidity on Profitability simultaneously at 0.421 which can be concluded that the Bank Compliance, Asset Quality, Liquidity variables are simultaneously able to explain the Profitability variable of 42.1%. Is stated that the rate of return of the modular, assets, assets, (current loans, bad loans) affect profitability substantially. The rest is influenced by factors other than this journal. And the results of paris research in this journal can be percentaged, namely the influence of Liquidity is the most dominant influence among other variables with a percentage level of 30.2427% while the Asset Quality variable is only able to affect the Profitability variable of 7.31%, and the influence of Bank Compliance is 4 ,5715%
PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019. Titis Tilam Sari; Nita Yulianti; Ida Adhani
Accounting Research and Business Journal Vol. 1 No. 1 (2023): Edisi Agustus
Publisher : Accounting Research and Business Journal

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

Abstract

ABSTRACT This study aims to determine the effect of Good Corporate Governance and Company Size on Financial Performance. The sample of this research is 34 property and real estate companies listed on the Indonesia Stock Exchange (IDX) with a total of 170 data for the 2015-2019 period. Sampling method using analysis, coefficient of determination, t test, f test, and multiple linear regression analysis. The results of the study show that of the six independent variables analyzed, the Board of Directors (DD), Managerial Ownership (KM), and Company Size have no significant effect on Financial Performance. While the variables of the Board of Commissioners (DK) and the Audit Committee (KA) have a significant influence on financial performance. The coefficient of determination shown from the adjusted R2 value is 0.582. This means that 58.2% of the dependent variable, namely Financial Performance, can be explained by five independent variables, namely the Board of Directors (DD), Board of Commissioners (DK), Audit Committee (KA), Managerial Ownership (KM), and Company Size (UP). , while the remaining 41.8% is explained by other variables outside the research model.
The Effect of Work Motivation, Work Environment, and Work Discipline On Employee Work Productivity At The H Residence Apartment East Jakarta Tian Permana; Setiasih Setiasih; Ida Adhani
International Journal of Management and Business Applied Vol. 2 No. 2 (2023)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijmba.v2i2.699

Abstract

Aim - This paper tries to determine the effect of work motivation, work environment and work discipline on employees work productivity at The H Residence Apartment, East Jakarta, either partially or simultaneously. Methodology/approach -  It uses quantitative methods and collects data through questionnaires for 56 The H Residence Apartment employees in East Jakarta.  The Slovin formula calculated the data with an error rate of (e) 5%, Classic Assumption Test, multiple linear regression analysis, the coefficient of determination (R2), t test, and F test.   Findings  –  It was found that other variables outside the study explain 40.1%.  Then the work motivation variable (X1) has a partial effect on the work productivity variable (Y), the work environment variable (X2) has a partial effect on work productivity (Y), and work discipline (X3) has a partial effect on work productivity (Y). Partially, the most influential variable is discipline, follwed by work environment, and work motivation.
RISIKO BISNIS, STRUKTUR AKTIVA, DAN PERTUMBUHAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG DAN KONSUMSI YANG TERDAFTAR DI BEI Wedia Hastuti; Ida Adhani; Wiwi Novia
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.109

Abstract

Penelitian ini bertujuan untuk menentukan bagaimana struktur modal dipengaruhi oleh risiko bisnis, struktur aktiva, dan pertumbuhan perusahaan. Penelitian ini menggunakan sampling purposive, dan sampelnya mencakup lima puluh tujuh (57) data selama 3 tahun. Dari hasil uji t menunjukkan bahwa risiko bisnis memiliki dampak negatif dan signifikan terhadap struktur modal; struktur aktiva memiliki dampak positif dan signifikan terhadap struktur modal sebesar 4,381 dan Ttabel sebesar 1,67412; dan pertumbuhan perusahaan tidak memiliki dampak terhadap struktur modal sebesar 0,589 dan Ttabel sebesar 1,67412. Sementara itu hasil uji f menunjukkan Variabel risiko bisnis, struktur aktiva, dan profitabilitas memiliki nilai adjust R square sebesar 61,6%, dan variabel tambahan mempengaruhi 38,9% dari total. Hal ini menyimpulkan bahwa Risiko Bisnis, Struktur Aktiva, dan Pertumbuhan Perusahaan (sig 0,000 dan Fhitung 6,978) berpengaruh secara signifikan terhadap Struktur Modal. Kata Kunci : Risiko Bisnis, Struktur Aktiva, Pertumbuhan Perusahaan, dan Struktur Modal.
THE ROLE OF INTERNET BANKING FACILITIES & SYSTEM QUALITY ON CUSTOMER SATISFACTION AT PT BCA TBK BRANCH KCP TAMAN SEMANAN INDAH JAKARTA Adhani, Ida
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 5 No. 1 (2023): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v5i1.3834

Abstract

This study aims to examine the effect of internet banking facilities and system quality as an accounting information system on customer satisfaction partially or simultaneously. The data used is the main data in the form of a questionnaire with a total sample of 60 respondents from Bank BCA KCP Taman Semanan Indah, Kalideres, West Jakarta. The data analysis technique used is multiple linear regression, classical assumption testing, and hypothesis testing. The results showed that internet banking facilities (X1) and system quality (X2) had an effect on customer satisfaction (Y) both partially and simultaneously. The adjusted R square value is 51.7%, meaning that the customer satisfaction variable is influenced by the internet banking facility and system quality variables, various factors can impact the remaining part.
Analysis of the Effect of Profitability, Liquidity, Leverage, and Firm Size on Financial Distress During Pandemic COVID-19 Barus, Romaya Anjali Br; Ida Adhani
Adpebi Science Series 2022: 2nd AICMEST 2022
Publisher : ADPEBI

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

Abstract

Abstract The purpose of this study was to determine the effect of Profitability (ROA), Liquidity (CR), Leverage (DER), and Firm size on Financial Distress in Telecommunication Sector Companies Listed in BEI for the 2019-2021 period during the Pandemic COVID-19. The data used in this research is secondary data with a purposive sampling technique. Where there are 4 companies as a sample from a population of 6 telecommunications companies. The research method used is multiple linear regression with classical assumption test prerequisites, followed by partial significance by using the hypothesis test, namely the T-test while finding out simultaneously using the F test with a significance level of 5%. This study shows partial results (T-test) by obtaining the results that Profitability (ROA) has a negative and significant effect on Financial Distress, Liquidity (CR) has a negative and significant effect on Financial Distress, Leverage (DER) has a positive and significant effect on Financial Distress, and Firm size has no effect on Financial Distress. And for the simultaneous research results (F test) show the results of Profitability (ROA), Liquidity (CR), Leverage (DER), and Firm Size jointly affect Financial Distress. In addition, the predictive ability of the three independent variables on accounting conservatism can be seen from the coefficient of determination of 95.6% while the remaining 4.4% is explained by other variables that are not examined outside the research model. Keywords: Profitability (ROA), Liquidity (CR), Leverage (DER), Firm Size, and Financial Distress.
Analisis Pengaruh Pendapatan Usaha, Beban Operasional Dan Perputaran Persediaan Terhadap Laba Bersih (Studi Kasus Pada Perusahaan Pertambangan yang Terdaftar di BEI 2019-2021) Adhani, Ida; Albion Rizky, Muhammad; Susanti, Metta; Samara, Aldi
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 15 No. 2 (2023): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Pendapatan Usaha, Beban Opersaional dan Perputaran Persediaan terhadap Laba Bersih. Penelitian ini menggunakan obyek penelitian pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2019 – 2021, dengan jumlah populasi awal sebanyak 24 perusahaan. Dengan sampel sebanyak 60 pengamatan. Metode yang digunakan dalam penelitian ini adalah analisis regeresi linier berganda, uji asumsi klasik, uji hipotesis menggunakan uji t, uji F dan uji koefisein determinasi. Hasil penelitian menunjukkan bahwa secara parsial variabel Pendapatan Usaha tidak berpengaruh signifikan terhadap Laba Bersih, sedangkan variabel Beban Opersional berpengaruh signifikan terhadap Laba Bersih dan Perputaran Persediaan tidak berpengaruh signifikan terhadap Laba Bersih. Dan secara simultan variabel Pendapapatan Usaha, Beban Opersional dan Perputaran Persediaan berpengaruh signifikan terhadap Laba Bersih. Secara simultan variable pendapatan usaha, beban operasional dan perputaran persediaan berpengaruh terhadap laba bersih.
Analisa Tarif Sewa Ruangan Metode Cost Plus Pricing Pendekatan Full Costing (Studi pada Plaza Kemang 88) Rahma, Rida Lailatul; Handayani, Miranti; Hartini, Dorit; Adhani, Ida
Jurnal Akademi Akuntansi Indonesia Padang Vol. 4 No. 2 (2024): Oktober
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/zgqdw809

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan perhitungan harga pokok jika menggunakan metode cost plus pricing pendekatan full costing selama tahun 2024. Metode yang digunakan dalam penelitian ini adalah analisis deskriptif. Hasil penelitian ini menunjukkan dengan metode cost plus pricing pendekatan full costing harga sewa dibedakan sesuai ukuran ruangan, yaitu ruangan besar sebesar Rp. 380.548, ruangan sedang Rp. 263.067, dan ruangan kecil Rp.229.903. Dapat disimpulkan pengelola gedung Plaza Kemang 88 telah menetapkan harga sewa yang lebih rendah dibandingkan dengan harga sewa yang dihitung dengan metode cost plus pricing pendekatan full costing. Pengelola gedung Plaza Kemang 88 menetapkan harga sewa berdasarkan harga kompetitor, yang mana harga sewa ruangan tersebut tergolong relatif terjangkau untuk wilayah Jakarta Selatan. Dengan adanya perhitungan metode cost plus pricing pendekatan full costing diharapkan mampu memberi saran masukan kepada perusahaan untuk masa yang akan datang dimana Lokasi Plaza Kemang 88 yang sangat strategis, maka sudah sewajarnya untuk menetapkan harga sewa yang lebih tinggi dari harga yang berlaku tahun 2024 ini.
Co-Authors Albion Rizky, Muhammad Aldi Samara Barus, Romaya Anjali Br Hartini, Dorit Metta Susanti Miranti Handayani Nita Yulianti Rahma, Rida Lailatul Rahmawati Rahmawati Rina Sulistiyowati Samara, Aldi Setiasih Setiasih Sri Rahayu Susanti, Metta Tian Permana Titis Tilam Sari Wedia Hastuti Wiwi Novia