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All Journal Jurnal Publikasi Ekonomi dan Akuntansi JURNAL PENDIDIKAN DAN BISNIS Jurnal Web Informatika Teknologi [J-WIT] Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Merintan Berliana Simbolon
Universitas Panca Sakti Bekasi
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH SUMBER DAYA MANUSIA SERTA PARTISIPASI ANGGARAN TERHADAP KINERJA SATKER PADA BPLJSKB BEKASI Merintan Berliana Simbolon; Angelina Wahyu Christyani
Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA) Vol 2 No 2 (2022): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupea.v2i2.290

Abstract

Financial Management in Indonesia has undergone many changes or improvements along with the spirit of government financial management reform. It is marked by the issuance of financial regulations and its derivatives. The problem that exists until now is the difficulty to determine benchmarks that can be used to measure the performance of government agencies comprehensively through budgets that have been prepared. Human Resource Competence is one of the important factors that can determine the successful implementation of a financial management system in each Regional Device Work Unit / Agency so that improving the quality of human resources managers is something that must be implemented. For this reason, research is needed that can explain the relationship between the Influence of Human Resources and budget participation both partially and simultaneously on performance at the Road Testing And Motor Vehicle Certification Center. The study was conducted with a causal associative method with the aim of finding out the relationship between two or more variables and the time dimension of this study is a cross sectional involving many data samples at a time. For data collection techniques using questionnaire techniques to 50 (fifty) people. The results of the study concluded that at the Road Testing and Motor Vehicle Certification Center for HR Variables and Budget Participation partially and simultaneously significantly affect satker performance and variable budget participation affects performance both significantly and positively.
MODEL ALTMAN Z-SCORE DAN GROVER DALAM MEMPREDIKSI KEBANGKRUTAN PERUSAHAAN PERBANKAN Merintan Berliana Simbolon; Iis Dewi Herawati; Ivan Suherman; Darmeinis
Panca Sakti Bekasi : Jurnal Pendidikan dan Bisnis Vol. 1 No. 2 (2020): Panca Sakti Bekasi : JURNAL PENDIDIKAN dan BISNIS (Mei 2020)
Publisher : Universitas Panca Sakti Bekasi

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Abstract

Penelitian ini menggunakan metode Altman Z-Score modifikasi untuk melihat potensi kebangkrutan
PENERAPAN PSAK No. 45 PADA ORGANISASI NON PROFIT (NPO) Merintan Berliana Simbolon
Jurnal Web Informatika Teknologi Vol. 7 No. 2 (2022): Jurnal Web Informatika Teknologi (J-WIT)
Publisher : LPPM STMIK WIT

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Abstract

This study aims to evaluate the implementation of Statement of Financial Accounting Standard (PSAK) No. 45 for non-profit organizations in Bandar Lampung in year 2012. Nonprofit entities obtain resources from sponsors who do not expect repayments or economic benefits proportional to the amount of resources provided. This study uses a sample of 22 non-profit entities in Bandar Lampung. However, for this study purpose, 4 nonprofit organizations have been selected as they met the criteria according of financial reporting standards. Data were evaluated using the focus group discussion method. The results of the study found that the PSAK No. 45 on the reporting of financial position, statement of activities, and cash flow statements have not been implemented by non-profit entities in Bandar Lampung. An exception is of one organization which prepared those as a requirement to submit a proposal for international funding.
Pengaruh CR Dan DER Terhadap ROA Pada Perusahaan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Saryo Widodo; Desy Arigawati; Merintan Berliana Simbolon; Adelina Suryati
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.6751

Abstract

This research aims to determine the effect of Current Ratio (CR) and Debt To Equity Ratio (DER) on Return On Assets (ROA) both partially and simultaneously. This research was conducted at the Indonesian Stock Exchange. The population in this study was the transportation sector companies. The sample used was thirty-six and data analysis for hypothesis testing was carried out using multiple regression. The analysis tool used is the Statistical Package the Social Science (SPSS) 22. The results of the study indicate that the Current Ratio (CR) and Debt To Equity Ratio (DER) simultaneously or together have a significant effect on Return On Asset (ROA). Partially shows that the Current Ratio (CR) has a positive and significant effect on Return On Asset (ROA) with a pair value (t test) of 0.032 <0.05 while the Debt To Equity Ratio (DER) does not have a significant effect on Return On Asset (ROA) with a pair value (t test) of 0.297> 0.05. Furthermore, based on the adjusted r square, it can be seen that the effect of the Current Ratio (CR) and Debt To Equity Ratio (DER) can be explained by 18.7%.
PENGARUH KONDISI KEUANGAN PERUSAHAAN PADA KUALITAS LABA Merintan Berliana Simbolon; Indriyanti Indriyanti
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 1 (2022): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v2i1.73

Abstract

The purpose of this study is to obtain empirical evidence of the influence of the company's financial condition on earnings quality. The company's financial condition consists of profit growth, profitability, liquidity, and leverage. In this study, earnings quality was measured using a modified discretionary accrual by Kothari (2005). The samplethis study is a manufacturing company with a sub-sector of food and beverage companies listed on the Indonesia Stock Exchange in 2016-2019. The sampling technique used purposive sampling. From the results of this purposive sampling, 20 samples were obtained with a total of 78 observations. The statistical model used in this study was multiple linear regression analysis, which was then processed using SPSS for Windows ver 21.00. The results in this study indicate that the leverage variable has a negative effect on earnings quality. However, the variables of profit growth, profitability, liquidity have no effect on earnings quality.
EVALUASI AUDIT OPERASIONAL UNTUK MENILAI EFISIENSI DAN EFEKTIVITAS KEGIATAN PENJUALAN KARTU PRABAYAR IM3 PADA PT. INDOSAT TBK Merintan Berliana Simbolon; Margo Pratomo
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 1 (2022): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v2i1.158

Abstract

Pada umumnya setiap perusahaan mempunyai tujuan untuk mendapatkan keuntungan yang maksimal dan berusaha mempertahankan dalam jangka waktu yang lama. Penelitian ini bertujuan untuk mengetahui hasil audit operasional penjualan kartu prabayar IM3 ini berjalan secara efisien dan dan efektif. Strategi penelitian yang digunakan dalam penelitian ini adalah strategi deskriptif dan metode penelitian deskriptif analis dengan pendekatan kualitatif dan kuantitatif. Polpulasi yang digunakan dalam penelitian ini adalah biaya-biaya aktual penjualan, pendapatan bersih penjualan dan target pendapatan bersih penjualan, jumlah IM3 yang dijual, biaya karyawan bagian penjualan dan target IM3 yang dijual. Sampel yang digunakan adalah biaya-biaya aktual penjualan, pendapatan bersih penjualan dan target pendapatan bersih penjualan, jumlah IM3 yang dijual, biaya karyawan bagian penjualan dan target IM3 yang dijual selama 2 tahun.
Co-Authors Adelina Suryati Angelina Wahyu Christyani Arigawati, Desy Darmeinis Iis Dewi Herawati Indriyanti Indriyanti Ivan Suherman Margo Pratomo Saryo Widodo