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All Journal JAM Jurnal Ilmiah Universitas Batanghari Jambi JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Ekonomi dan Bisnis Dharma Andalas Jurnal Ilmiah Poli Bisnis Jurnal Riset Akuntansi Politala Ilomata International Journal of Tax and Accounting Ilomata International Journal of Management Ilomata International Journal of Social Science Journal of Applied Accounting And Business (JAAB) Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Proceeding Applied Business and Engineering Conference Jurnal Sains dan Informatika : Research of Science and Informatic Jurnal Ilmiah Ekonomi dan Manajemen JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Riset dan Pengabdian Interdisipliner JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Eka Rosalina
Politeknik Negeri Padang
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Social Sciences Transportation Other

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PENGARUH STRUKTUR MODAL, BELANJA MODAL, DAN KEPUTUSAN INVESTASI TERHADAP PROFITABILITAS PERUSAHAAN Melsi Guswindi; Eka Rosalina; Eliyanora Eliyanora
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 4 (2025): JULI
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i4.1234

Abstract

This study aims to examine the effect of capital structure, capital expenditure, and investment decisions on company profitability. The research adopts a quantitative approach. The population consists of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Data analysis was conducted using Stata version 14. The analytical methods used include descriptive statistics, panel data regression analysis, model selection tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results show that capital structure has a significant effect on company profitability. Meanwhile, capital expenditure and investment decisions do not have a significant effect on profitability. However, simultaneously, capital structure, capital expenditure, and investment decisions collectively influence profitability.
The Influence of Corporate Governance Criteria, Accounting Conservatism, Sales Growth and Firm Size on Investment Efficiency Rosalina, Eka; Lukviarman, Niki; Hamidi, Masyhuri; Adrianto, Fajri
Ilomata International Journal of Management Vol. 6 No. 4 (2025): October 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i4.1868

Abstract

This study investigates the effect of corporate governance, accounting conservatism, firm size, and sales growth on investment efficiency. A multiple linear regression model was employed using SPSS for data analysis. The study covers the period from 2013 to 2023 and focuses on non-cyclical consumer sector companies, with a total sample of 379 observations. The data were obtained from the financial statements of companies listed on the Indonesia Stock Exchange (IDX). Investment efficiency was measured using the proxy developed by (Richardson, 2006), which relates free cash flow to the level of overinvestment at the firm level. Corporate governance was proxied by the proportion of independent board members and board size, while accounting conservatism was assessed through the quality of financial reporting. Firm size was measured using the natural logarithm of total assets, and sales growth was assessed using the growth rate of sales. The research results show that corporate governance, as measured by board independence and board size, influences investment efficiency, with the board fulfilling its obligations effectively. Accounting conservatism also influences investment efficiency, as a result of the concept of prudence in investment decisions. Sales growth and company size also have no effect on investment efficiency due to excessive leverage.
FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS KINERJA ORGANISASI PERANGKAT DAERAH DAN INSTANSI PEMERINTAH KOTA PARIAMAN Husna, Mutia Rahmatul; Yentifa, Armel; Rosalina, Eka
Jurnal Riset Akuntansi Politala Vol 7 No 1 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i1.283

Abstract

This study intends to determine how the performance accountability of government agencies is influenced by budget target clarity, HR excellence, accounting controls, and reporting systems. Quantitative survey is the research technique used. The participants in this study were the head of the agency, the secretary, the treasurer in the revenue section and the treasurer in the expenditure section, as well as the finance subdivision that handles the accounting or financial tasks of each agency. With a total of 110 respondents, purposive sampling technique was used to conduct sampling. In this study, information was collected through questionnaires. SPSS v.25 program was used to process the data. Budget performance accountability is influenced by accounting controls, reporting systems and budget target clarity. Partially, the factors of government performance accountability are influenced by the clarity of budget targets, accounting controls and reporting systems in Pariaman City. Meanwhile, the quality factor of human resources has no effect on the performance accountability of government agencies in Pariaman City. Simultaneously, the accountability of Pariaman City government performance is also improved through budget target clarity, human resource excellence, accounting controls, and reporting systems.
Penerapan Aplikasi MYOB Accounting dalam Penyusunan Laporan Keuangan pada CV ABC Zahara, Zahara; Andriani, Wiwik; Rissi, Dita Maretha; Rosalina, Eka
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 1 (2024): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i1.4868

Abstract

This research aims to see and provide an overview of the preparation of financial reports using MYOB software that can be used by MSMEs in general. This research uses a qualitative approach with data collection methods using interviews, observation and documentation. Through interviews conducted with CV ABC, it shows that they still have difficulties in preparing technology-based financial reports so they use MYOB as one of the solutions to these problems. Based on observations, the use of MYOB at CV ABC has been running quite effectively so that it can have a big impact on better business development. If the preparation of financial reports has been carried out accurately, the business owner will find it easier to control his business activities. It is hoped that the use of MYOB in preparing financial reports can be maximized for various types of business lines. The better the use of MYOB, the better the quality of the preparation of financial statements. Although there are many other accounting software, the use of MYOB can be said to be more flexible in its use.
Pengaruh Kualitas Laporan Keuangan, Ukuran Perusahaan, dan Debt Maturity Terhadap Efisiensi Investasi Hasan, Puti Zeina Hanifah; Rini Frima; Eka Rosalina; Reni Endang Sulastri
Journal of Applied Accounting And Business Vol. 6 No. 1 (2024): JAAB - Juni 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i1.290

Abstract

This study aims to examine the effect of financial statement quality, company size and debt maturity on investment efficiency. This study tested multiple linear regression models, using spss tools. The population in the study were consumer non-cyclicals companies listed on the IDX 2019-2021 as many as 72 companies selected by purposive sampling so that the total sample was 142 data. The data used in this study are the company's financial statements on the IDX. Investment efficiency uses salesgrowth measurement, financial reporting quality uses accrual quality measurement, company size uses natural logarithm of total assets measurement, and debt maturity uses short-term debt ratio measurement. The results of this study prove that financial reporting quality affects investment efficiency, but company size and debt maturity do not affect investment efficiency.
Kewirausahaan Digital: Pelatihan Praktis Pembuatan Proposal Usaha Online untuk Siswa Pesantren Rosalina, Eka; Sudiman, Josephine; Jr, Syafira Ramadhea; Septriani, Yossi; Santi, Elfitri
JAPEPAM, Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2025): JAPEPAM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Artikel ini mengkaji pelatihan praktis pembuatan proposal usaha online berbasis kewirausahaan digital untuk siswa pesantren,yaitu Pondok Pesantren Bina Nusantara Mandiri (BNM). Pelatihan ini menggunakan aplikasi desain grafis Canva. Pelatihan ini bertujuan untuk meningkatkan keterampilan siswa dalam menyusun proposal usaha yang efektif dan profesional dengan memanfaatkan teknologi digital. Pelatihan ini diberikan di SMK Plus Pesantren BNM, yang menggabungkan pendidikan agama dan formal. Dengan pelatihan yang melibatkan teori dan praktik, siswa diharapkan lebih siap memulai usaha mandiri, menggunakan sumber daya lokal, dan meningkatkan minat kewirausahaan. Fokus utama dari pelatihan ini adalah membantu siswa mengembangkan keterampilan praktis dalam pembuatan proposal usaha yang komprehensif, meliputi analisis pasar, strategi pemasaran, dan perencanaan keuangan. Melalui metode pembelajaran langsung dan penggunaan teknologi digital, pelatihan ini diharapkan dapat meningkatkan minat siswa untuk berwirausaha serta memanfaatkan potensi sumber daya alam lokal di daerah mereka. Hasil pelatihan menunjukkan peningkatan signifikan dalam pemahaman dan kemampuan siswa dalam merancang proposal usaha yang lebih efektif dan menarik. Evaluasi ini menunjukkan peningkatan pemahaman dan keterampilan siswa dalam menyusun proposal usaha secara lebih sistematis dan menarik, serta peningkatan minat mereka untuk memulai usaha sendiri. Pelatihan ini memberikan kontribusi dalam pengembangan keterampilan kewirausahaan siswa pesantren dan dapat menjadi model bagi program pelatihan serupa di masa mendatang.
Literasi Keuangan Berbasis Nilai Islami: Membangun Generasi Mandiri dan Berdaya Saing Rosalina, Eka; Endrawati, Endrawati; Ramadhea Jr, Syafira; Oliyan, Fitra; Santi, Elfitri; Djefris, Dedy; Gustina, Gustina; Handayani, Desi
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Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jrpi.v2i4.35477

Abstract

This community service activity by the Accounting Department of Padang State Polytechnic aims to integrate Islamic financial principles into financial literacy programs, with the hope of shaping a young generation that is not only financially savvy, but also grounded in Islamic moral values and ethics, because many students do not yet have a deep understanding of Islamic financial principles, including aspects of halal-haram and usury. In daily practice, students are often involved in transactions that do not align with Sharia principles, either due to a lack of knowledge or economic temptation. To overcome this problem, the community service team provided training to students at the Al-Ma'arif Bukittinggi Modern Islamic Boarding School, which focused on theoretical learning about Islamic finance, using methods such as lectures, group discussions, transaction simulations, quizzes, and periodic evaluations of Islamic financial literacy. As a result of this training, students' understanding increased by 8% from 46% to 54%, which means that this community service activity was able to foster and create a good understanding among students regarding financial practices in Islam.
Pengaruh Tingkat Pendidikan, Literasi Keuangan Dan Inklusi Keuangan Terhadap Perilaku Keuangan UMKM Kuliner Kota PADANG Awliya Rahmat; Reno Fithri Meuthia; Eka Rosalina
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 2 (2026): Februari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i2.8908

Abstract

This study aims to analyze the influence of education level, financial literacy, and financial inclusion on the financial behavior of culinary MSMEs in Nanggalo District, Padang City. This study used quantitative methods with primary data obtained through questionnaires distributed to 120 MSMEs as the research sample. The sampling technique used was convenience sampling. Data analysis was conducted using multiple linear regression analysis using SPSS. The results of the study indicate that education level has a negative influence on financial behavior, financial literacy has a positive influence on financial behavior, and financial inclusion has a negative influence on the financial behavior of MSMEs. This suggests that the higher the level of education, understanding of financial literacy, and access to formal financial services, the better the financial behavior of MSMEs in managing their businesses.
Pengaruh Herding Factor dan Overconfidence terhadap Kualitas Pengambilan Keputusan Investasi Saham pada Generasi Z (Studi pada Mahasiswa Jurusan Akuntansi Program Studi D-IV Akuntansi Politeknik Negeri Padang) Rijalul Fikri; Rini Frima; Eka Rosalina
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 2 (2022): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.939 KB) | DOI: 10.30630/jabei.v1i2.28

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh herding factor dan overconfidence terhadap penggunaan informasi teknikal dan fundamental dalam pengambilan keputusan pada generasi Z. Penelitian ini merupakan penelitian dengan pendekatan kuantitatif. Metode pengumpulan data menggunakan data primer dengan cara mewawancarai responden sesuai dengan item pertanyaan kuesioner. Populasi penelitian ini adalah mahasiswa Jurusan Akuntansi Politeknik Negeri Padang. Metode pengumpulan sampel menggunakan purposive sampling. Sampel yang diperoleh sebanyak 53 responden. Teknik analisis yang digunakan adalah analisis SEM menggunakan software STATA SE 16. Hasil penelitian menunjukkan bahwa herding factor berpengaruh terhadap kualitas pengambilan keputusan pada generasi Z dengan nilai signifikan sebesar 0,001 lebih kecil dari 0,05 dan nilai Z sebesar 4,74. Hal ini berarti semakin tinggi tingkat herding factor maka akan semakin baik kualitas pengambilan keputusan investasi pada generasi Z. Overconfidence berpengaruh terhadap kualitas pengambilan keputusan investasi pada generasi Z dengan nilai signifikan sebesar 0,001 lebih kecil dari 0,05 dan nilai Z sebesar 4,26. Hal ini berarti bahwa semakin tinggi tingkat overconfidence yang dimiliki oleh investor maka semakin baik kualitas pengambilan keputusan oleh investor generasi Z.
Pengaruh Lingkungan Keluarga dan Pertimbangan Pasar Kerja Terhadap Pemilihan Karir Mahasiswa Menjadi Akuntan Publik Zolanda Pertama Agustin; Eka Rosalina; Rini Frima
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 2 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i2.151

Abstract

This study aims to determine the family environment and labor market considerations in choosing a student's career to become a public accountant. This research is a research using a quantitative approach. The data collection method is the survey method where the questionnaire is distributed as a tool to obtain data. The population of this study were all students majoring in Accounting at the Padang State Polytechnic. The sampling technique used purposive sampling. The samples obtained were 163 respondents. The data analysis method used is multiple linear regression method using SPSS 26 software. The results of this study indicate that the family environment has no effect on the interest of accounting students to become public accountants. This means that in depth it is known that the family environment in the form of parental attention, encouragement from parents and the profession in the family does not affect the interest of accounting students to become public accountants. Labor market considerations have no effect on the interest of accounting students to become public accountants. This means that accounting students are described as more likely to choose public accounting as a career, not as an interest.
Co-Authors Adrianto, Fajri Afridian Wirahadi Ahmad Ananto, Rangga Putra Anda Dwiharyadi Anisya, Rahmi Arfan Anugrah Asyhari Armel Yentifa Asratul Rahmi Asrina, Novi Awliya Rahmat Dandi Aprila Dedy Djefris Desi Handayani Dita Maretha Rissi Dwi Haryadi, Anda Elfitri Santi Eliyanora Eliyanora Endrawati Fany Alfarisi Fauzan Misra Fera Sriyunianti Fera Sriyuniati Ferdi Afrizon Fitra Oliyan Frima, Rini Gustina Gustina Hasan, Puti Zeina Hanifah Husna, Mutia Rahmatul I Gusti Bagus Wiksuana Irda Rosita Josephine Sudiman Jr, Syafira Ramadhea Masyhuri Hamidi, Masyhuri Melsi Guswindi Niki Lukviarman, Niki Nurwijayanti Rahmi, Mustika Reni Endang Sulastri Reno Fithri Meuthia Rida Rahim Rijalul Fikri Rini Frima Sixtia Apriyana Asrul Syafira Ramadhea Jr Syafira Ramadhea Jr. Tafdil Husni Ulfah Arima Rm Wina Nofrima Fitri Wiwik Andriani Yolla Maysanti Yossi Septriani Zahara Zahara Zolanda Pertama Agustin Zulvitri Zulvitri