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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Journal of Economic, Bussines and Accounting (COSTING) Sebatik Distribusi FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Jurnal Ekonomi Manajemen Sistem Informasi Performance : Jurnal Bisnis dan Akuntansi Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Buana Akuntansi GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Apssai Accounting Review (ApAR) Journal of Accounting and Finance Management (JAFM) Journal of Innovation in Management, Accounting and Business Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Helisa Noviarty
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Analisis Kinerja Pemerintahan Daerah Kabupaten Kubu Raya Periode 2009–2010 Berdasarkan Indeks Kepuasan Masyarakat (IKM) (Studi Kasus Pelayanan Kesehatan Di Kecamatan Sungai Kakap) Noviarty, Helisa
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 2, No 1 (2013): Jurnal Audit dan Akuntansi Fakultas Ekonomi Untan
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v2i1.8994

Abstract

PERBANDINGAN KINERJA KEUANGAN DAN KEBIJAKAN AKUNTANSI PADA PT TELKOM Tbk DAN PT INDOSAT Tbk Noviarty, Helisa; Effendi, Ervin
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 9, No 1 (2020): JURNAL AUDIT DAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNTAN
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v9i1.41142

Abstract

This Penelitian ini bertujuan mengetahui perbedaan kinerja keuangan dan kebijakan akuntansi antara PT Telkom Tbk dengan PT Indosat Tbk. Bentuk penelitian yang digunakan dalam penelitian ini adalah comparative research atau penelitian komparatif dengan pendekatan kuantitatif dan kualitatif. Adapun alat analisis kinerja keuangan perusahaan yang digunakan yakni rasio Profitabilitas dan Economic ValueAdded (EVA) sedangkan perbedaan kebijakan akuntansi berdasarkan analisa pengakuan pendapatan dan biaya yang diterapkan oleh kedua perusahaan. Hasil penelitian menunjukkan bahwa terdapat perbedaan kinerja keuangan antara PT Telkom Tbk dan PT Indosat Tbk sedangkan pada kebijakan akuntansi tidak terdapat perbedaan antara kedua perusahaan berdasarkan analisa pengakuan pendapatan dan biaya.Keywords: Profitabilitas, Economic Value Added (EVA)
DAMPAK PANDEMI COVID-19 TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA SEKTOR FARMASI Noviarty, Helisa; Edryani, Yuniarsih
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 10, No 2 (2021): JURNAL AUDIT DAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNTAN
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v10i2.50961

Abstract

Pandemi COVID-19 jelas memberi berbagai dampak dalam kehidupan sehari-hari, tak terkecuali perusahaan-perusahaan yang beroperasi di Indonesia, khususnya perusahaan-perusahaan sektor farmasi. Seperti yang telah kita ketahui, perusahaan sektor farmasi adalah perusahaan yang berfokus pada pelayanan kesehatan dalam bentuk penyediaan obat, mengembangkan ilmu dan teknologi pembuatan obat, hingga penyediaan dan pengembangan alat-alat kesehatan. Oleh sebab itu, ketika suatu negara terserang wabah pandemi, sektor farmasi memiliki peran penting untuk membantu negara tersebut menanggulangi pandemi yang terjadi. , penelitian ini akan meneliti mengenai “Dampak Pandemi COVID-19 Terhadap Pengungkapan Tanggung Jawab Sosial Pada Sektor Farmasi”. Hasil analisis konten dari PT Kimia Farma Tbk, PT Kalbe Farma Tbk, dan PT Indofarma Tbk menunjukkan bahwa pandemi COVID-19 berperan besar terhadap pengungkapan tanggung jawab sosial pada sektor farmasi. Dua dari tiga perusahaan yang menjadi subjek penelitian memiliki pengungkapan yang cukup tinggi dalam penanggulangan COVID-19 sebagai tanggung jawab sosial pada masa pandemi COVID-19. Mengenai bagaimana Tanggung Jawab Sosial (CSR) yang diaplikasikan dapat membantu menanggulangi bencana COVID-19, hal ini bisa dilihat dari pendistribusian kebutuhan masker, hand sanitizer, alat pelindung diri, multivitamin dan nutrisi, pelaksanaan vaksinasi, hingga program-program lainnya yang ditujukan untuk meringankan beban pasien COVID-19 dan tenaga medis, dalam mengatasi bencana nasional ini yang dinilai sangat membantu masyarakat, pasien, tenaga medis, dan pemerintah. Jumlah donasi yang diberikan juga tidaklash sedikit, PT Kimia Farma Tbk menyumbang Rp1 miliar, PT Kalbe Farma Tbk menyumbang Rp52 miliar, dan PT Indofarma Tbk menyumbang Rp1,2 miliar.
The Pengaruh Penerapan Green Accounting dan Environmental Cost Terhadap Kinerja Keuangan pada Perusahaan Makanan dan Minuman Nur’aini, Nur’aini; Permadi Karpriana, Angga; Noviarty, Helisa
Distribusi - Journal of Management and Business Vol. 12 No. 2 (2024): Distribusi, September 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v12i2.537

Abstract

The purpose of this study is to determine whether green accounting and environmental costs affect the financial performance of food and beverage companies listed on the Indonesia Stock Exchange from 2021 to 2023. This research uses a purposive sampling technique, thus the secondary data utilized is based on specific criteria obtained from the annual reports and sustainability reports. A total of 66 samples (consisting of 22 companies) over three (3) years were used and analyzed using the Statistical Program for Social Science version 29 software. The data analysis employed includes descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The independent variables include green accounting, measured using the dummy variable PROPER, and environmental cost, measured by the allocation of funds for community development programs against profit. The dependent variable is financial performance, measured by return on assets. The results indicate that green accounting does not significantly affect financial performance, whereas environmental cost has a negative impact on financial performance.
Pengaruh Penerapan Sistem Digitalisasi, Efektivitas Pengendalian Internal, dan Pengungkapan Pengendalian Internal terhadap Nilai Perusahaan Maria Chiquitita Jasmin; Ayu Puspitasari; Helisa Noviarty
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 4 No 3 (2024): Edisi September 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v4i3.1516

Abstract

Variables that affect company valuation can be seen from the probability level (ROA/Return on Assets), the amount of earnings per share (EPS/Earnings Per Share), and the ratio of liabilities to equity (DER/Debt Equity Ratio). Based on the explanation of the theory and several previous studies, which explain that major changes in the era where digital technology is developing very widely, with the presence of technology creating opportunities in the economic sector that can affect the value of the company. This study aims to confirm that this statement is true that this variable is able to affect the value of the company's infrastructure or not. Processing data from the study used the SPSS version 25 application, with sampling using the purposive sampling method. The number of company samples taken consisted of 22 companies over a 3-year period, namely 2020-2022, and produced 66 samples. The results of this study indicate that the digitalization system, the effectiveness of internal control, and internal control do not have a significant impact on the value of infrastructure partially. The findings of this study state that these variables do not directly affect the value of the company in the context of the sample and time period studied.
DETERMINAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN SEKTOR PERBANKAN YANG TERCATAT DI BEI Aprianto, Ryan; Desyana, Gita; Noviarty, Helisa
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 2 (2024): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v14i2.3628

Abstract

A study was conducted to exaimine how profitability, Leverage, firm size, and firm can influence the disclosure of corporate social responsibility . The study employed a quantitative design, utilizing secondary data sourced from the annual reporst and sustainability reports of companies via the official website of the Indonesia Stock Exchange. The population of the study comprised banking sector companies listed on the IDX for the period of 2020-2023. A random sampling method was employed with purposive sampling, resulting in a size of 30 companies. Panel data regression analysis techniques will be used, along with Chow test and Hausman test to determine the regression analysis processed with the Eviews 12 software. The study found that profitability, Leverage, and firm age did not significantly effect CSR disclosure. Conversely, firm size showed a positive and significant influence on CSR disclosure.
Pengaruh Literasi Keuangan, Motivasi Investasi, dan Locus of Control Terhadap Keputusan Investasi Mahasiswa Akuntansi Felly Octaviani; Muhammad Fahmi; Helisa Noviarty
Jurnal Buana Akuntansi Vol 9 No 2 (2024): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v9i2.7260

Abstract

In recent years, the interest in investment among young investors in Indonesia, especially those under the age of 30, has increased significantly. Nevertheless, low financial literacy remains a problem faced by many young people, which can pose risks to their investment decisions. This study aims to examine the influence of financial literacy, investment motivation, and locus of control on the investment decisions of accounting students. This research uses a quantitative approach with a survey method. The population of this study consists of accounting students from various universities in Indonesia. The sampling technique used is purposive random sampling, with a total of 100 respondents selected as the sample. Primary data was collected through the distribution of questionnaires, and data analysis was conducted using SPSS version 25 software. The results of the study indicate that financial literacy, investment motivation, and locus of control have a significant influence on investment decisions
Moderating Effect of E-Money Usage on Generation Z Financial Management in a Cashless Society Vitalia, Theresia Trisna; Noviarty, Helisa; Haryono, Haryono
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): JIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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

Abstract

The rapid growth of technology, particularly in financial technology, has given rise to the phenomenon of a cashless society and the routine practice of citizens conducting cashless transactions. One notable growth in cashless payments is electronic money, which has become a trend in daily transactions. In this regard, Generation Z, born in the digital technology era, is not exempt from this phenomenon, thereby allowing for an increase in the use of e-money. This study aims to analyze the influence of electronic money on the financial management of Generation Z and to analyze whether the cashless society variable moderates the influence of e-money on the financial management of Generation Z. The population of this study is Generation Z in the city of Pontianak, categorized by age between 20-24 years, amounting to 55,231 people. The research method used is quantitative, by distributing questionnaires to respondents. The analytical method used is simple regression analysis, with the analysis tool being SPSS for Windows version 29. The test results show that the e-money usage variable does not have a significant effect on the financial management of Generation Z. On the other hand, the cashless society variable can moderate and strengthen the effect of e-money on the financial management of Generation Z.
The Influence of Service and Religiosity on Taxpayer Compliance with Tax Sanctions as a Moderating Variable in MSMEs in Singkawang City Nanang, Nanang; Hamzani, Umiaty; Yantiana, Nella; Noviarty, Helisa; Rusmita, Sari
Sebatik Vol. 28 No. 2 (2024): December 2024
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v28i2.2487

Abstract

This study aims to analyze the influence of tax services and religiosity on the tax compliance of MSMEs in Singkawang City, with tax sanctions as a moderating variable. Tax compliance is a critical concern for the government, particularly in increasing state revenue from taxes, especially from the MSME sector. This research adopts a quantitative approach using a survey method involving 96 MSME actors in Singkawang City who are registered as taxpayers. Data were analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method with SmartPLS. The findings reveal that tax services and religiosity have a significant positive effect on taxpayer compliance, indicating that high-quality tax services and strong religiosity can encourage greater compliance. Additionally, tax sanctions significantly impact compliance, showing that strict sanctions can enhance taxpayer adherence. However, tax sanctions do not moderate the relationship between tax services or religiosity and taxpayer compliance. This study concludes that to improve tax compliance among MSMEs, tax authorities should focus on enhancing service quality and reinforcing moral education through religiosity. Meanwhile, tax sanctions remain essential as a control mechanism, even though they do not consistently strengthen the relationship between services, religiosity, and compliance.
Pengaruh Profitabilitas dan Firm Size Terhadap Kualitas Laba dengan Good Corporate Governance Sebagai Variabel Moderasi Mawarid, Husnul; Yantiana, Nella; Noviarty, Helisa; Rusmita, Sari
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 16 No 2 (2024): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v16i2.202403

Abstract

Industri makanan dan minuman memainkan peran penting dalam perekonomian, tetapi mereka menghadapi masalah untuk mempertahankan laba yang baik, yang dapat memengaruhi kepercayaan investor. Tujuan dari penelitian ini adalah untuk mempelajari bagaimana ukuran dan profitabilitas suatu perusahaan mempengaruhi kualitas laba, serta bagaimana peran moderasi Good Corporate Governance (GCG) dalam mempengaruhi hubungan ini. Dengan sampel dari tiga belas perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia dari tahun 2019 hingga 2023, penelitian ini menggunakan pendekatan kuantitatif. Perangkat lunak SmartPLS 4.0 digunakan untuk melakukan analisis dengan Partial Least Squares (PLS). Hasil menunjukkan bahwa ukuran perusahaan berpengaruh negatif, tetapi profitabilitas berpengaruh positif terhadap kualitas laba. Namun, moderasi GCG tidak memiliki dampak yang signifikan pada hubungan ini. Menurut penelitian ini, profitabilitas dan ukuran perusahaan dalam kualitas laba sangat penting bagi investor dan regulator untuk menilai kinerja perusahaan. Penelitian selanjutnya disarankan untuk mengeksplorasi variabel moderasi lain dan memperluas sampel pada sektor industri lain.
Co-Authors Amadea Marta Damayanti Aprianto, Ryan Ayu Puspitasari Desyana, Gita Dito, Satria Amru Edryani, Yuniarsih Effendi, Ervin Febriana Dosinta, Nina Felly Octaviani Gita Tania Givari, Muhammad Arbiant Hamzani, Umiaty Haryono Haryono Husnul Mawarid Karpriana, Angga Permadi Maria Chiquitita Jasmin Marini, Rici Muhsin nanang nanang Nanias, Nanias Nella Yantiana Nisa Afiqah Nur’aini, Nur’aini Oktari, Natasha Paruntung, Nathasa Permadi Karpriana, Angga Ramadani, Ramadani Sari Rusmita Sugeng, Santoso Syarbini Ikhsan Syarif M Helmi Tengku Riza Zarzani N Tri Rizki Septian vera vera, vera Vitalia, Theresia Trisna Yantiana, Nella