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All Journal Enrichment : Journal of Management Jurnal Akuntansi dan Keuangan Visioner & Strategis
Yunina Yunina
Accounting Program Economic And Bussines Faculty Of Malikussaleh University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PENGARUH KARATERISTIK PERUSAHAAN, STRUKTUR KEPEMILIKAN, DAN GOOD CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN TRIPLE BOTTOM 'LINE PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI TAHUN 2014-2016 Yunina Yunina; Nur Fadillah
Jurnal Akuntansi dan Keuangan Vol 7, No 1 (2019): Februari 2019
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v7i1.1833

Abstract

This study aimed to know the influence of company characteristics, ownership structure and good corporate governance on the disclosure of the Triple Bottom Line. The samples of this research were taken using purposive sampling based on certain criteria and the samples were 23 companies from a population of 45 companies. This study used multiple regression analysis with hypothesis testing using SPSS 17 for Windows. The results showed that leverage, Profitability, and foreign ownership did not have a significant effect on the level of triple bottom line disclosure, institutional ownership, ownership, board size and audit committee size did not significantly affect the triple bottom line disclosure level. While liquidity, industry type and company age significantly influenced the triple bottom line disclosure level. For the next researcher, it is better to use other variables and the number of years extended to be more relevant.
PENGARUH UKURAN PERUSAHAAN, UKURAN DEWAN KOMISARIS DAN SENSITIVITAS INDUSTRI TERHADAP PENGUNGKAPAN CORPORATE SOCIA RESPONSIBILITY PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BEI TAHUN 2014-2016 Yunina Yunina; Neny Eftiana
Jurnal Akuntansi dan Keuangan Vol 5, No 2 (2017): Agustus 2017
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v5i2.1819

Abstract

This study aims to determine the effect of the size of the company, size of the board of commissioners and industrial sensitivity to the disclosure of corporate social responsibility partially and simultaneously. The data of this study were taken from 87 observations. The number of samples used in this study was 29 LQ-45 companies listed on the IDX in 2014-2016. The samples were taken by using purposive sampling technique. The method of data analysis used in this study was multiple linear regression analysis. The result of the research showed that size of company significantly influenced the disclosure of corporate social responsibility with significance level by 0,021, while size of board of commissioners did not significantly influence the disclosure of corporate social responsibility with the value of significance by 0,621, but industry sensitivity has significant influence to corporate social responsibility disclosure with a significant value of 0,010. The simultaneous test showed that firm size, board size and industry sensitivity simultaneously and significantly influenced the disclosure of corporate social responsibility significantly by 0,004. The GMS members who have the authority to propose, appoint and dismiss the board of commissioners should consider the candidates of the board of commissioners to be proposed, and the further research should expand the object of research and develop other factors that can affect the disclosure of corporate social responsibility such as foreign ownership, growth company, good corporate governance (GCG) practices and several other factors.
PENGARUH PENGUNGKAPAN IDENTITAS ETIS ISLAM, AGENCY COST DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN (STUDI PADA BANK UMUM SYARIAH YANG TERDAFTAR DI OTORITAS JASA KEUANGAN PERIODE 2016-2018) Mursidah Mursidah; Yunina Yunina; Meutia Zahara
Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2021): Februari 2021
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v9i1.3726

Abstract

Abstract: This study aimed to examine the influence of the Islamic ethical indentity disclosure, agency cost, and intellectual capital to the financial performance proxied by return on asset (ROA) in Islamic commercial bank in 2016-2018. Secondary data were used from annual report were published on the website etch Islamic bank between 2016-2018. The purposive sampling method using in this research, so there are theerten Islamic banks are object of research. The analytical method used is multiple linier regresstion analysis using the SPSS 20 softwer program. The results of this study shows that partial of the Islamic ethical identity disclosure have not effect on the financial performance proxied by return on asset (ROA) in Islamic commercial bank, the agency cost have effect negative on the financial performance proxied by return on asset (ROA) in Islamic commercial bank, and intellectual capital have effect positif on the financial performance proxied by return on asset (ROA) in Islamic commercial bank in 2016-2018. Keywords: Islamic ethical identity disclosure, agency cost intellectual capital, financial performance and  ROA.
PENGARUH STRUKTUR MODAL DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (PERIODE 2012-2016) Yunina Yunina; Asmaul Husna
Jurnal Akuntansi dan Keuangan Vol 6, No 1 (2018): Februari 2018
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v6i1.1825

Abstract

This study aimed to determine the effect of capital structure and financial performance on the value of the company. The data of this research were taken from 70 observations. The population of this research was manufacturing companies of Food and Beverage sub-sector which listed on Indonesia Stock Exchange in 2012-2016 . The number of samples used in this study was 14 companies taken using Cencus sampling technique. .The method of data analysis used in this study was multiple linear regression analysis. The results of this study indicate that the capital structure had a negative effect on the company value and financial performance had a positive effect on company value. Suggested: For investors to pay attention to the profitability and capital structure generated by the company so that it can obtain a higher return.
Analysis of Financial Reporting Accounting Information Systems at The Aceh Financial Services Almira Keumala Ulfah; Yunina Yunina; Rahma Nurzianti; Rita Nengsih; Emilda Kadriyani
Enrichment : Journal of Management Vol. 12 No. 1 (2021): November: Management Science
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (541.165 KB)

Abstract

The accounting information system was implemented by the Aceh Financial Management Agency in 2008. The accounting information system used is the Regional Financial Management System (Sistem Manajemen Keuangan Daerah / SIMAKDA) application. Because this application has expired with the previous vendor, in 2012 the Aceh Financial Management Agency used a new accounting information system, namely Regional Financial Management Information System (Sistem Informasi Penelolaan Keuangan Daerah/SIPKD). In this study, because the data is presented in the descriptive form and describes what is contained in the Aceh Financial Management Agency, then the analysis of the problem uses qualitative analysis methods. Where after the data is obtained and processed, the data is analyzed and compared to further describe how far the suitability. The implementation of the Accounting Information system at the Aceh Financial Management Agency has been carried out a quite well-using computer equipment such as in making various forms and records, namely how to make cash and non-cash transaction proof forms. The application of the form is complete, accurate, and easy to understand.
Perbandingan Metode Exponential Smoothing dan Metode Decomposition Untuk Meramalkan Persediaan Beras (Studi Kasus Divre Bulog Lhokseumawe) Mursidah Mursidah; Yunina Yunina; Nurhasanah Nurhasanah; Desma Yuni
Jurnal Visioner & Strategis Vol 10, No 1 (2021)
Publisher : Department of Management Faculty of Economics and Business, UNIVERSITAS MALIKUSSALEH

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Abstract

 This study aims to see the suitable forecasting method between the two Exponential Smoothing Methods and the Decomposition Method in predicting the BULOG Divre Lhokseumawe rice supply for 2019. The data used in this study are primary data, namely BULOG  rice supply data for 36 periods within 3 periods. YearTo achieve the research objectives, using the Exponential Smoothing method and the decomposition method with the calculation of errors consisting of the mean absolute percentage error (MAPE), mean absolute deviation (MAD), and mean squared deviaon (MSD). Based on the results of data analysis, it is known that the best forecasting method for predicting rice supplies in BULOG Divre Lhokseumawe is the Exponential Smoothing method. This method was chosen because it has the lowest error rate compared to the Decomposition method, namely with a MAPE value of 32, MAD of 1,3 and MSD of 3,5. Keywords:  Inventory, Forecasting, Exponential Smoothing Method, Decomposite Method, MAPE, MAD, MSD
Pengaruh Free Cash Flow, Pertumbuhan Penjualan Dan Likuiditas Terhadap Kinerja Keuangan Perusahaan Pada Perusahaan Manufaktur Sub Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021 Mursidah Mursidah; Yunina Yunina; Fatia Rahmi
Jurnal Akuntansi dan Keuangan Vol 11, No 1 (2023): Maret 2023
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v11i1.10331

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Free Cash Flow, Pertumbuhan Penjualan dan Likuiditas Terhadap Kinerja Keuangan Perusahaan Pada Perusahaan Sub-sektor Aneka Industri Yang Terdaftar di Bursa Efek Indonesia Periode 2019 – 2021. Sampel dalam penelitian ini adalah Perusahaan Sub-sektor Aneka Industri yang terdaftar di Bursa Efek Indonesia. Dalam penarikan sampel, penulis menggunakan teknik purposive sampling yaitu metode penarikan sampel dengan menggunakan kriteria tertentu. Data yang diperoleh dari publikasi Bursa Efek Indonesia. Penelitian ini menggunakan sebanyak 111 observasi dengan estimasi regresi data panel. Hasil penelitian menemukan bahwa variabel free cash flow dan pertumbuhan penjualan berpengaruh dan signifikan sedangkan likuiditas tidak memiliki pengaruh dan tidak signifikan terhadap variabel Kinerja Keuangan Perusahaan.
Co-Authors Almira Keumala Ulfah Asmaul Husna Desma Yuni Emilda Kadriyani Fatia Rahmi Meutia Zahara Mursidah Mursidah Mursidah Mursidah Neny Eftiana Nur Fadillah Rahma Nurzianti Rita Nengsih