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All Journal Jurnal Akuntansi Multiparadigma Akuntabel : Jurnal Ekonomi dan Keuangan Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JMM (Jurnal Masyarakat Mandiri) Owner : Riset dan Jurnal Akuntansi JSHP (Jurnal Sosial Humaniora dan Pendidikan) Jurnal Bisnis dan Kewirausahaan J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Mahakam EconBank : Journal Economics and Banking Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal of Applied Community Engagement (JACE) E-JURNAL AKUNTANSI
Wijayani, Dahyang Ika Leni
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Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Owner : Riset dan Jurnal Akuntansi

 1 
Faktor-Faktor yang Mempengaruhi Profitabilitas Bank: Studi pada Perbankan Swasta di Indonesia Dahyang Ika Leni Wijayani
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1223

Abstract

This research aim is to investigate the factors that influence bank profitability in Indonesia especially with some banking ratio such as loan to deposit ratio, capital adequacy ratio and non-performing loan. All the independent variables are characteristic measurement for banking sector with profitability as dependent variables. There are 40 private banks in the population who listed on Indonesia Stock Exchange on 2019-2020 and 24 were chosen with purposive sampling. Moreover, multiple linear regression (MLR) with classical assumption test is statistic method to test the hypothesis. The result shows that only loan to deposit ratio which has no influence to return on asset as proxies for profitability. Statistically proven that capital adequacy ratio has a positive impact to profitability, meanwhile non-performing loan has a negative impact to profitability. This research will contribute to the existing theories of liquidity risk and trade off theory between liquidity and profitability.
Sustainability Reporting in Indonesian Oil and Gas Companies: Formalities or Awareness? Rahmah, Amelia; Wardani, Devy Ayu Kusuma; Tyas, Putri Salindri Ayuning; Wijayani, Dahyang Ika Leni
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1857

Abstract

The implementation of the Sustainable Development Goals (SDGs) which was inisiated at the meeting in New York, September 2015 has become the focus of the Indonesian to achieve global development targets. There are 17 goals in the SDGs and are presented through a sustainability report, especially for oil and gas sector companies in Indonesia. The purpose of this study was to analyze all oil and gas sector companies listed on the Indonesia Stock Exchange and to find out the role of vocational college students in preparing SDGs. The research used qualitative methods in the form of a literature review by reading sources related to research and studying texts by analyzing sustainability reports from oil and gas sector. From this research, it is known that not all companies comply with the making of sustainability reports and it is still felt to be less than just a formality. Companies are expected to continue to review the sustainability report thoroughly and continuously so that it can be used as a force in determining the direction of the company's strategy towards goals related to the SDGs. The role of vocational college students is very important in making sustainability reports to support the SDGs, in which students are responsible for the tridharma of higher education and agents of change.
Validasi Kuesioner Accountant Career Adaptability Skills Pada Mahasiswa Politeknik Wijayani, Dahyang Ika Leni; Nur Vita Opu; Hendra Sanjaya Kusno
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.2046

Abstract

According to students enrolled in accounting study programs, the purpose of this study is to map the skills of an accounting graduate, particularly from vocational school. The purpose of this competence mapping is to help vocational education institutions (PTPV) determine which key competencies students need to possess to be prepared for a career in the workforce. Students in vocational colleges in East Kalimantan are the subjects of this study to gather their opinions on the essential skills of accountants. The core competencies are derived from the International Federation of Accountants (IFAC) lists five professional skills: intellectual, technical & functional, organizational & management, interpersonal & communication. Confirmatory Factor Analysis (CFA) is used in data analysis using SPSS AMOS 26 software. The five dimensions- that comprise 31 question items can be used to career adaptability skills for accountants. The findings of this study can be utilized to develop a career adaptability skills questionnaire for accountants that can be used by both the workplace and vocational education.
Co-Authors Abd Rohman Taufiq Aditya Achmad Rakim Armadhana, Annisa Nur Maghfirah Aulia Rizki Walidina Devy Ayu Kusuma Wardani Dian Saripujiana Diandra Febrianti Dito Rozaqi Arazy Finanto, Hasto Hadiyanto Hadiyanto Hasto Finanto I Nyoman Adi Putra Ismawanto, Totok Juspa Parasi Kango, Riklan Karman, I Wayan Khairiyah, Nurul Musfirah Kusno, Hendra Sanjaya Kusuma Wardani, Devy Ayu Nur Vita Opu Patria Rahmawaty, Patria Pongtuluran, Ezra Hartarto Qory Hidayati Rahmah, Amelia Rahmatullah, Sri Wahyu Raulita Azizah Brilliant Andriasma Ria Setyawati Saiful Ghozali Saiful Ghozi, Saiful Santika, Sisca Siti Nur Rahmawati Ar Rosyiid Subur Mulyanto Suhaedi Suhaedi Suhaedi Suhaedi, Suhaedi Syarifah Annisa Nur Zahra Alkaf Tyas, Putri Salindri Ayuning Walidina, Aulia Rizki Wardani, Devy Ayu Kusuma Wati, Ririn Reyna