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Journal : JAKED

Analisis Rasio Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Sebelum dan Semasa Covid-19 Karlin Novyandi Numberi; Adolf Z. D. Siahay; Paulus Kombo Allo Layuk; Cornelia Desiani Matani
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 17 No 1 (2022): Mei
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.498 KB) | DOI: 10.52062/jaked.v17i1.2334

Abstract

Kasus covid-19 pertama kali di Indonesia diumumkan pada 2 Maret 2020. Penelitian ini bertujuan untuk mengetahui apakah terjadi perbedaan yang signifikan pada rasio keuangan karena adanya pandemi covid-19 (studi kasus pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019 dan tahun 2020). Data diolah dengan paired sample t-tes, dengan menggunakan SPSS versi 16.0. Dari hasil pengolah data, menunjukkan Tidak Terdapat Perbedaan Signifikan Rasio Keuangan Berupa Rasio Likuiditas Perusahaan Manufaktur Yang Terdaftar Di BEI Sebelum dan Semasa Covid-19, Tidak Terdapat Perbedaan Signifikan Rasio Keuangan Berupa Rasio Profitabilitas Perusahaan Manufaktur Yang Terdaftar Di BEI Sebelum dan Semasa Covid-19, Tidak Terdapat Perbedaan Signifikan Rasio Keuangan Berupa Rasio Solvabilitas Perusahaan Manufaktur Yang Terdaftar Di BEI Sebelum dan Semasa Covid-19.
Pengaruh Persepsi Kemudahan Penggunaan, Persepsi Manfaat dan Risiko Terhadap Minat Pengunaan E – Payment Qris Hutahayan, Brigina; Siahay, Adolf Z. D; Muslimin, Ulfah Rizky
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 2 (2024): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i2.4082

Abstract

This study examines the influence of perceived ease of use, perceived benefits, and risks on interest in using QRIS e-payments among Cenderawasih University students, and analyses differences in interest based on faculty and gender. The background of this study is the increasing adoption of digital payments in Indonesia, including QRIS, but there is still limited research on the factors that influence interest in use among students. The purpose of the study was to analyse the effect of the three variables on interest in using QRIS and to examine differences in interest between faculty and gender groups. The research method uses a quantitative approach with data collection techniques through questionnaires. The research sample consisted of 133 Cenderawasih University students selected using purposive sampling technique. Data analysis using Smartpls 4.0 and group difference test (Two Way Anova) with SPSS. The results showed that perceived ease of use and perceived benefits had a significant positive effect on interest in using QRIS, while risk had a significant negative effect. T-tests showed a significant difference in risk by Feb faculty, but no significant difference by gender. In conclusion, to increase interest in using QRIS among university students, service providers need to focus on increasing benefits and ease of use, and minimising risks. Keywords: Perceived ease of use, perceived benefits, risk, interest in us.
Analisis Faktor Yang Mempengaruhi Efektivitas Pengelolaan Keuangan Daerah Pada Pemerintah Daerah Kabupaten Teluk Bintuni Patiran, Faustina C. C; Siahay, Adolf Z. D; Allolayuk, Paulus K.
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 19 No 2 (2024): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v19i2.4480

Abstract

This study aims to analyze the factors that affect the effectiveness of regional financial management. Factors affecting the effectiveness of regional financial management are measured by variables of human resource quality, functional supervision, regional financial information system and internal control system. The research approach used is associative. The sampling technique used in this study is purposive sampling with a total of 115 respondents at the OPD and the Teluk Bintuni Regency Inspectorate. Data collection was carried out by distributing questionnaires. Data analysis uses multiple linear regression with the help of SPSS. This study show results that human resources, functional supervision, regional financial accounting system, and internal control system affect the effectiveness of regional financial management in the Teluk Bintuni Regency Regional Government.
Anteseden dan Konsekuensi Pengelolaan Keuangan UMKM di Kota Jayapura Randa Layuk, Selvi Yanti; Pangayow, Bill J. C.; Matani, Cornelia D.; Siahay, Adolf Z. D; Bleskadit, Novalia H.; Salle, Hesty Theresia
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 20 No 1 (2025): Mei
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v20i1.4609

Abstract

This research is a quantitative study which aims to examine the Antecedents and Consequences of MSME Financial Management in Jayapura City. This research used a sample of 99 respondents who were MSMEs in Jayapura City. The data analysis technique used in this research is analysis with the Structural Equation Modeling (SEM) model that will be used in this research is Partial Least Square (PLS) which consists of 2 stages of testing the PLS Measurement Model, namely the Structural Model and the Measurement Model. The tools used are SmartPLS 4.0 and SPSS programs. The test results obtained in this research are: (1) financial inclusion has a significant and positive effect on the financial management of MSMEs in Jayapura City; (2) financial literacy has a significant and positive effect on the financial management of MSMEs in Jayapura City; (3) financial management has a significant effect on the performance of MSMEs in Jayapura City; (4) financial inclusion has a significant and positive effect on the performance of MSMEs through financial management in Jayapura City; (5) financial literacy has a significant and positive effect on the performance of MSMEs through financial management in Jayapura City.Keywords: financial inclusion, financial literacy, msme performance, financial management