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All Journal Jurnal Ilmiah Ekonomi dan Bisnis JMM (Jurnal Masyarakat Mandiri) International Journal of Public Budgeting, Accounting and Finance Akubis: Jurnal Akuntansi dan Bisnis JURNAL ILMIAH KOHESI Bisnis Net : Jurnal Ekonomi dan Bisnis Journal of Accounting and Financial Issue
Putri, Desyana
SEKOLAH TINGGI ILMU EKONOMI HARAPAN DURI
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Veterinary Other

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FACTORS AFFECTING INTELLECTUAL CAPITAL PERFORMANCE WITH PROFITABILITY AS MODERATING VARIABLES IN COMPANIES IN THE LQ-45 INDEX IN INDONESIA STOCK EXCHANGE, 2015-2017 Putri, Desyana
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 4 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The purpose of this study was to determine and analyse the factors that affect intellectual capital performance in companies incorporated in the LQ-45 index in the Indonesia Stock Exchange. The dependent variable in this study is intellectual capital performance. Employee productivity, firm size and board size as independent variables and profitability as moderating variables. The object of this research is companies incorporated in the LQ-45 index on the Indonesia Stock Exchange in 2015-2017. The sampling technique uses saturated samples. The research sample consisted of 54 companies with 162 units of analysis. Data analysis method is secondary data using SPSS (Statistical Package for the Social Sciences). The results of this study indicate that employee productivity has a positive and significant effect on intellectual capital performance. Firm size has a negative and significant effect on intellectual capital performance. Board size has no effect on intellectual capital performance. The profitability variable is not able to moderate the effect of employee productivity, firm size and board size on intellectual capital performance.
PENGARUH LIKUIDITAS TERHADAP PERUBAHAN LABA PADA PT. BANK SUMUT DESYANA PUTRI; KARINA SILAEN; AMRIL .
JURNAL ILMIAH KOHESI Vol 6 No 1 (2022): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

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Abstract

This research aims to test whether the liquidity ratio of Loan to Deposit Ratio (LDR) and Cash Ratio (CR) affects changes inprofit at PT. Bank Of North Sumatra period 2005-2011. The data analysis techniques used are descriptive statistics, multiplelinear regressions and hypothesis tests that use t- statistics to test partial regression coefficients as well as F - statistics totest the meaning of influence together - equal to a significant rate of 0.05 (5%). The results showed that partially thevariables loan to deposit ratio (LDR) and cash ratio (CR) had no effect and no significant effect on the change in profit at PT.Bank Sumut period 2005 - 2011 because t table is greater than t calculated with a significance value level of less than 5%.Simultaneous testing shows that all independent variables namely Loan to Deposit Ratio (LDR) and Cash Ratio (CR) haveno effect and are insignificant to the change in profit because F table is greater than F calculated with a significance valuelevel of less than 5%. Then the predictive ability of the two variables to the change in profit of 14.7%, while the remaining85.3% was influenced by other factors that were not included in the research model.
ANALISIS RASIO LIKUIDITAS DAN RASIO PROFITABILITAS UNTUK MENILAI KINERJA KEUANGAN (STUDI KASUS PADA PERUSAHAAN PT. MAHAKA MEDIA TBK ) GRESIA SIHOMBING; TOGU HARLEN LBN. RAJA; DESYANA PUTRI
JURNAL ILMIAH KOHESI Vol 6 No 2 (2022): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

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Abstract

This study was used to determine the financial performance of PT.. Mahaka Media Tbk. The focus of this research is on the 2014, 2015, 2016, 2017, and 2018 financial statements, with financial ratios, namely liquidity ratios consisting of Quick Ratio Curent Ratio, and the Profitability Ratio consists of Return on Assets, and Return on Equity. The type of data used is secondary data and data sources using external data. The results of this study can be seen the overall liquidity ratio from 2014 to 2018 in a unhealthy state but the reduced level of liquidity for each year. The profitability ratio is very unhealthy, but decreases every year. Even though the financial statements decrease every year, PT.. Mahaka Media Tbk is still considered healthy and contributes positively to the success of its financial performance.
ANALISIS PENGARUH PROFITABILITAS DAN FINANCIAL DISTRESS TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018 Desyana Putri; Karina Silaen
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 19 No. 2 (2022)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v19i2.6172

Abstract

The purpose of this study was to determine and analyze the effect of profitability and financial distress on the audit report lag of mining companies listed on the Indonesia Stock Exchange for the period 2014-2018. The dependent variable in this study is the audit report lag. Profitability and financial distress as independent variables. The object of this research is mining companies listed on the Indonesia Stock Exchange for the period 2014-2018. The sampling technique used purposive sampling. The research sample consisted of 12 companies with 60 units of analysis. The data analysis method is secondary data using SPSS (Statistical Package for the Social Sciences). The results of this study indicate that profitability has a negative and significant effect on audit report lag. Financial distress has no effect on audit report lag.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PEMERINTAH DAERAH (STUDI KASUS LAPORAN HASIL PEMERIKSAAN BPK ATAS LKPD KABUPATEN ACEH TIMUR KHUSUS PADA LAPORAN REALISASI ANGGARAN) Saputra, Ryanda; Putri, Desyana
Bisnis-Net Vol 7, No 2: DESEMBER 2024
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v7i2.5050

Abstract

This research aims to examine the financial performance of the local government Aceh Timur Regency. This analysis uses regional financial independence ratios, financial efficiency ratios, PAD effectiveness ratios, and the ratio of harmoni to assess financial performance. This study is included in the category of quantitative descriptive research. The data used comes from the Financial Report of the local government Aceh Timur Regency for the 2019-2023 budget period. Financial ratio analysis is the method used to perform this analysis. As shown by the research results, the financial performance of the Aceh Timur Regency Government is still far from optimal. Regional Original Revenue Management is still not successful, and regional finances are still inefficient. In addition, the level of regional independence is still low, as shown by the increase in central government assistance compared to the regional original income of Aceh Timur Regency.
STRATEGI PEMBERDAYAAN BUMDes UNTUK PENINGKATAN KESEJAHTERAAN DI GAMPONG PAYABUJOK SEULEUMAK Putri, Desyana; Saputra, Ryanda; Harahap, Ainul Yusna; Prabowo, Aji
Journal of Accounting and Financial Issue (JAFIS) Vol 6 No 1 (2025): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v6i1.4310

Abstract

Penelitian ini bertujuan untuk menganalisis strategi pemberdayaan BUMDes Gampong Payabujok Seuleumak sebagai upaya peningkatan kesejahteraan masyarakat di tingkat desa. Penelitian ini menggunakan pendekatan analisis SWOT untuk mengevaluasi faktor internal dan eksternal yang mempengaruhi kinerja BUMDes. Hasil analisis menunjukkan bahwa BUMDes memiliki kekuatan dalam hubungan yang baik dengan pemerintah desa dan potensi pasar lokal yang besar, namun juga menghadapi kelemahan dalam hal pengelolaan SDM dan keterbatasan lahan usaha. Peluang yang ada termasuk dukungan pemerintah dan kemitraan dengan industri lokal, sedangkan ancaman yang dihadapi adalah persaingan usaha yang ketat dan ketidakstabilan ekonomi. Berdasarkan temuan ini, disarankan agar BUMDes memanfaatkan kekuatan internal untuk mengeksploitasi peluang eksternal melalui pelatihan pengelolaan, penggunaan teknologi dan memperluas kemitraan dengan sektor lain untuk meningkatkan efisiensi dan kinerja usaha. Melalui penerapan strategi yang tepat, BUMDes berpotensi besar untuk meningkatkan kesejahteraan masyarakat desa Gampong Payabujok Seuleumak dan berkontribusi pada pembangunan ekonomi desa secara berkelanjutan.
Peran BUMDes dalam Peningkatan Kesejahteraan Masyarakat: Studi Kasus di Gampong Meurandeh, Langsa Rowend F. Sitorus; Putri Keken Manik; Ivandi Rangkuti; Puji Marsola; Asmaul Mauliza; Putri, Desyana
Akubis : Jurnal Akuntansi dan Bisnis Vol. 10 No. 1 (2025): Akubis : Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i1.82

Abstract

This research aims to explore the role of Village-Owned Enterprises (BUMDes) in improving the welfare of the community in Gampong Meurandeh, Langsa City, as well as to provide an overview that can serve as a reference for other BUMDes with similar characteristics. This study uses a descriptive qualitative method with an inductive approach to obtain in-depth and contextual data. Data were collected through observations, documentation, and interviews with the Village Head, village officials, and BUMDes administrators. The research findings show that BUMDes Sejahtera contributes positively to the community's welfare through an active business unit for party equipment rentals that still operates and can absorb local labor. However, the cooperative savings and loan business unit of this BUMDes has experienced a decline in operational activities, which poses a challenge in efforts to comprehensively improve community welfare. These findings emphasize the importance of business development strategies and capacity building for managers so that BUMDes Sejahtera can sustain itself and provide more optimal benefits for the welfare of the village community. Practically, the results of this study can serve as a reference for village governments and BUMDes managers in designing more adaptive and sustainable policies and business strategies.
MANAJEMEN PENGELOLAAN HIJAUAN PAKAN TERNAK BERKELANJUTAN UNTUK MENDUKUNG KETAHANAN PANGAN Mastuti, Rini; Fuad, Muhammad; Putri, Desyana; Safrizal, Safrizal; Ariadi, Yudhi
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 4 (2025): Agustus
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i4.32550

Abstract

Abstrak: Ketersediaan hijauan pakan ternak berkelanjutan menjadi tantangan dalam menjaga produktivitas peternakan rakyat di Aceh Tamiang. Program pengabdian ini bertujuan meningkatkan kapasitas Kelompok Tani Tunas Muda dalam manajemen hijauan melalui pelatihan teknis, pendampingan, dan penerapan teknologi tepat guna. Metode yang digunakan adalah Participatory Rural Appraisal (PRA) dengan pendekatan kolaboratif dosen, mahasiswa, dan mitra. Kegiatan meliputi sosialisasi, FGD, pelatihan pemilihan rumput unggul, budidaya hijauan, dan penggunaan mesin chopper. Hasil menunjukkan peningkatan pengetahuan mitra sebesar 30% dan produksi hijauan cacahan 30 kg/hari. Program ini menghasilkan luaran seperti publikasi, video, poster, dan pengajuan HKI, serta mendukung pencapaian IKU dan pemberdayaan peternak. Kegiatan ini berpotensi direplikasi di daerah lain dengan kondisi serupa untuk mendukung ketahanan pangan lokal.Abstract: The availability of sustainable forage is a challenge in maintaining the productivity of smallholder farms in Aceh Tamiang. This service program aims to increase the capacity of Tunas Muda Farmers Group in forage management through technical training, mentoring, and application of appropriate technology. The method used is Participatory Rural Appraisal (PRA) with a collaborative approach of lecturers, students, and partners. Activities include socialization, FGDs, training on superior grass selection, forage cultivation, and the use of chopper machines. The results showed an increase in partner knowledge by 30% and chopped forage production of 30 kg/day. This program produces outputs such as publications, videos, posters, and IPR submissions, and supports the achievement of KPIs and empowerment of farmers. This activity has the potential to be replicated in other areas with similar conditions to support local food security.
Co-Authors AJI PRABOWO Amril Amril Ariadi, Yudhi Asmaul Mauliza GRESIA SIHOMBING Harahap, Ainul Yusna Ivandi Rangkuti KARINA SILAEN Muhammad Fuad Puji Marsola Putri Keken Manik Rini Mastuti Rowend F. Sitorus Ryanda Saputra, Ryanda Safrizal Safrizal TOGU HARLEN LBN. RAJA