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Analisis Faktor Spesifik Bank Terhadap Non Performing Loan Pada Bank Umum Konvensional Yang Terdaftar Di Bursa Efek Indonesia Meily Juliani
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.569

Abstract

The purpose of this research is to analyze the effect of bank specific factors on non-performing loan on public conventional banks. The dependent variable studied was the non-performing loan and independent variables examined were capital adequacy ratio, bank size, loan to deposit ratio, net interest margin, return on equity, operating expenses to operating income, and earning per share. The secondary data obtained from the annual reports submitted in the IDX. Sample consist of 32 public conventional banks listed in IDX in the period of 2012-2017. The result of this study indicate that bank size and net interest margin has a positive and significant impact on non-performing loan. While return on equity showed a negative and significant impact on non-performing loan. The result of this study also showed that capital adequacy ratio, loan to deposit ratio, operating expenses to operating income and earning per share did not have any significant impact on non-performing loan.
Analisis Pengaruh CSR terhadap Manajemen Laba dengan Tata Kelola Perusahaan sebagai Variabel Moderasi Meily Juliani; Cherry Ventty
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 5 No 1 (2022): Article Research Volume 5 Number 1, Januari 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v5i1.566

Abstract

The purpose of this research is to examine the social responsibility of earnings management with corporate governance as a moderating variable. Earnings management is measured by using discretionary accrual to check how much earnings management the company has done. Corporate social responsibility uses the GRI G4 index, while corporate governance uses several governance characteristics, namely board size, independent directors, ownership concentration, and institutional ownership to measure their role in regulating the relationship between social responsibility and earnings management. The research sample used 32 non-financial companies listed on the Indonesian Stock Exchange from 2016 to 2020. The research results show that corporate social responsibility has no significant positive impact on earnings management. The board size, institutional ownership, and block holder ownership have no significant impact on the relationship between social responsibility and earnings management. Independent directors as a mediator have a significant positive impact on the relationship between social responsibility and earnings management.
Analisis Faktor-Faktor yang Mempengaruhi Volatilitas Harga Saham pada Perusahaan Non Keuangan di Bursa Efek Indonesia Meily Juliani
Global Financial Accounting Journal Vol 5 No 2 (2021)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i2.6004

Abstract

The purpose of this research is to analyze the factors that affect stock price volatility on non-financial companies listed in Indonesia Stock Exchange. The dependent variable studied is the stock price volatility, while independent variables were examined dividend yield, dividend payout ratio, firm size, asset growth, leverage, earning per share, and earning volatility. The secondary data obtained from the annual financial statements and reports of the company’s daily closing share price on the Indonesia Stock Exchange. This study used a sample of 130 companies listed in Indonesia Stock Exchange in the period of 2011-2015. The method used in analyzing the data is multiple regression model. The research data that has been collected will be tested using Eviews 8.0. The result of this study indicate that asset growth has a positive and significant impact on stock price volatility. While leverage and earning per share showed a negative and significant impact on stock price volatility. The result of this study also showed that the dividend yield, dividend payout ratio, and firm size did not have any significant impact on stock price volatility.
Penyuluhan Bullying & Hatespeech Pada SMA Yehonala Meily Juliani; Santi Yopie; Erick Erick; Erni Astuti; Jason Yodiputra; Jolin Jolin; Stella Stella; Willien Agustien
National Conference for Community Service Project (NaCosPro) Vol 4 No 1 (2022): The 4th National Conference of Community Service Project 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v4i1.7187

Abstract

Penyuluhan bullying & hatespeech di laksanakan di sekolah Yehonala Batam . Tujuan dari penyuluhan ini adalah untuk menyadarkan semua kalangan masyarakat terutama kaum pelajar di Sekolah Yehonala mengenai bahaya Bullying & Hatespeech terhadap kesehatan psikis maupun kesehatan fisik. Metode yang digunakan adalah observasi dan pengumpulan data melalui kuis yang disebarkan melalui Google Form dan Quizizz Berdasarkan hasil dari kuis yang disebarkan, siswa-siswi Sekolah Yehonala menjadi lebih mengerti mengenai Bullying & Hatespeech secara luas. Dengan kegiatan penyuluhan ini, sangat diharapkan agar Sekolah Yehonala lebih memperhatikan dan peduli terhadap murid-murid supaya tidak melakukan Bullying & Hatespeech. Saran untuk Sekolah Yehonala adalah menciptakan suasana yang positif dan selalu mengajarkan untuk saling menghormati dan menghargai sesama.
Penyuluhan Integritas dan Gerakan Anti Korupsi terhadap Siswa-Siswi SMAK Yos Sudarso Batam Meily Juliani; Marliana Marliana; Hery Haryanto; Elza Theofhilia; Felicia Chandra; Katherine Katherine; Liora Madya; Warna Gamelia; Warni Gamelia
National Conference for Community Service Project (NaCosPro) Vol 4 No 1 (2022): The 4th National Conference of Community Service Project 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v4i1.7193

Abstract

Korupsi merupakan sebuah kejahatan yang melanggar hukum dengan tujuan untuk memperkaya diri sendiri maupun orang lain. Hal tersebut tentunya akan merugikan keuangan dan perekonomian pada suatu negara. Korupsi telah menjadi suatu permasalahan yang serius dan telah berkembang di Indonesia. Korupsi bisa terjadi dimana saja, seperti di kantor, pemerintahan, pendidikan maupun lingkungan keluarga. Korupsi juga sangat umum terjadi dalam lingkungan sekolah, mulai dari kalangan orang dewasa yaitu guru, orang tua sampai di kalangan murid-murid. Sehingga melalui kesempatan pelaksanaan kegiatan Society Empowerment Program (SEPORA) yang diadakan oleh Universitas Internasional Batam, maka kami melaksanakan sebuah kegiatan penyuluhan. Dari penyuluhan yang dilakukan di SMAK Yos Sudarso dilakukan karena adanya bentuk kepedulian penulis terhadap generasi muda dan penulis ingin menanamkan adanya kesadaran kepada setiap orang serta memberikan upaya yang dapat dilakukan guna untuk mencegah suatu tindak pidana korupsi sendiri. Sebagai salah satu bentuk integritas ini dapat dilakukan dengan bantuan media online yaitu menggunakan aplikasi Google Meet. Penyuluhan ini ditunjukan kepada siswa-siswi dari SMAK Yos Sudarso Batam. Materi penyuluhan meliputi pengetahuan umum tentang korupsi dan nilai-nilai anti korupsi yang harus ditanamkan pada setiap individu. Harapan dari penyuluhan yang telah dilakukan agar siswa dapat menjadi warga negara yang disiplin yang secara aktif menentang korupsi.
Determinan Profitabilitas Bank Konvensional yang Terdaftar di Otoritas Jasa Keuangan Indonesia Meily Juliani; Rachel Tanwijaya
Global Financial Accounting Journal Vol 6 No 2 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i2.6861

Abstract

Purpose - This paper aims to find out what factors will affect the Indonesia conventional banks’ profitability. The concern of doing this paper is based on the report shown by the Banco Bilbao Vizcaya Argentaria’s reports which showed an instability of financial ratio in Indonesia. Research Method - The paper uses the secondary method in collecting information that is used in the paper. The sample for the panel data consists of 95 conventional banks in Indonesia that are listed in the Financial Service Authority of Indonesia (OJK) for the year 2017-2021. The fixed effect model is used for the paper. Findings – Indonesia conventional banks’ profitability are highly impacted by the non-performing loans (measured by non-performing loans over gross loans), operational cost to operational income ratio, bank size, and deposit ratio. These impacts show a negative relationship between the ratios and bank’s profitability. As these ratios increase, the bank’s profit decreases. However, these relationships do not reflect the same way on capital adequacy ratio, loan to deposit ratio, and diversification. These three ratios show an insignificant impact on bank’s profitability. Implication - The paper has shown the impact of each variable to the bank profitability. Keeping bank’s profitability stable is a must for all bank’s top managements responsibility. The findings of the paper could help banks’ top managements to find strategies for the bank to increase those variables which impact positively to the bank profitability and reduces the activities which will cause the banks’ losses.
Design Of An Accounting Recording System Based On Microsoft Access At Putra Solo Petshop Meily Juliani; Naida Aisyah Alima
ConCEPt - Conference on Community Engagement Project Vol 3 No 1 (2023): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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

Abstract

Putra Solo Petshop is one of the businesses engaged in trade and the location of this shop at Ruko Aladin Blok B No 1 Cikitsu, Batam Centre. Putra Solo Petshop has been chosen as a partner in carrying out a Community Service activity. Recording activities carried out by Putra Solo Petshop use a manual accounting recording system, namely by writing all transactions in a book. The recording process is still not neat and clear. This can lead to inefficient and inaccurate recording results. In addition, the existence of transactions that are missed or not recorded by the owner will cause the owner to not clearly know the profit generated. Therefore, the solution that can be done in dealing with these problems is to design an accurate accounting system using the Microsoft Office Access system. The method used in this activity is observation and direct interviews with partners. the results of the interviews that have been conducted, the author can find out some store information and current store conditions. The owner has also approved the author's request to help his business by designing a financial reporting system. The purpose of this community service activity is to design a Microsoft Access system that can produce accurate financial reports. The system that has been created is able to provide all the information that can facilitate business owners in making business decisions.
Design And Implementation Of An Accounting Information System At Kedai Kopi Simpang Empat Meily Juliani; Saphira Evani
ConCEPt - Conference on Community Engagement Project Vol 3 No 1 (2023): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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

Abstract

This project intends to design an adequate accounting system that is easy to understand to solve the problem encountered by Kedai Kopi Simpang Empat in recording and reporting financial activity. This problem arises as the business struggles to record the ingoing and outgoing cash flow manually hence increasing the occurrence of recording errors. In addition, the business also faces difficulty in generating financial reports resulting in delays or wrong decision-making for the future growth of the business. The methods used in compiling data are interviews, observation and documentation. The implementation result of the system proves that there is an improvement in the effectiveness and efficiency of the financial recording and reporting activity as the system can assist its day-to-day transactions and convert them into analysable financial reports. As the system’s design is relatively simple, it is recommended that future researchers improve the design and add more features to create a more user-friendly system for the users.
Design And Implementation Of An Accounting Information System At Kedai Kopi Simpang Empat Meily Juliani; Saphira Evani
ConCEPt - Conference on Community Engagement Project Vol 3 No 1 (2023): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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

Abstract

This project intends to design an adequate accounting system that is easy to understand to solve the problem encountered by Kedai Kopi Simpang Empat in recording and reporting financial activity. This problem arises as the business struggles to record the ingoing and outgoing cash flow manually hence increasing the occurrence of recording errors. In addition, the business also faces difficulty in generating financial reports resulting in delays or wrong decision-making for the future growth of the business. The methods used in compiling data are interviews, observation and documentation. The implementation result of the system proves that there is an improvement in the effectiveness and efficiency of the financial recording and reporting activity as the system can assist its day-to-day transactions and convert them into analysable financial reports. As the system’s design is relatively simple, it is recommended that future researchers improve the design and add more features to create a more user-friendly system for the users.
Design Of Collection Sweetie Microsoft Access-Based Accounting Recording System Meily Juliani; Jennica Jennica
ConCEPt - Conference on Community Engagement Project Vol 3 No 1 (2023): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Abstract

Collection Sweetie is a Micro, Small, and Medium Enterprise (MSME) that still use manual accounting transactions. This can cause time inefficiency in preparing financial report and information becomes inaccurate so that business owners don’t know the condition of their business well or to make good decisions. The design of an accounting system using Microsoft Access is carried out to assist MSME in overcoming the problem of using manual accounting records. The data collection method is carried out by observing and interviewing the owner of MSME. The output generated from designing an accounting system using Microsoft Access includes administrative bookkeeping and reports. The output of administrative bookkeeping includes a list of accounts, inventory, supplier, general journal, purchase journal, sales journal, and other journals. Output reports include inventory card, purchase report, sales report, financial position, income statement, and changes in equity. By designing an accounting system using Microsoft Access, it can make it easier for owners to record company transactions and become more efficient so that they can produce more accurate and reliable financial reports.