Article Per Year (5 Year)
p-Index From 2021 - 2026
2.959
P-Index
This Author published in this journals
All Journal J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Maneggio: Jurnal Ilmiah Magister Manajemen Journal of Contemporary Accounting Devotion: Journal of Research and Community Service Al-Buhuts (e-journal) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) East Asian Journal of Multidisciplinary Research (EAJMR) Journal of Accounting Research, Organization and Economics (JAROE) Buletin Pengabdian Jurnal Penelitian Pendidikan Indonesia JIMEKA
Mulia Saputra
School of Social Science Universiti Sains Malaysia
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Public Health Social Sciences Other

Published : 24 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 24 Documents
Search

 1   2   3 
Factors Influencing Financial Distress and Its Impact on Company Values of the Sub-Sectors Firms in Indonesian Murtadha, Milla Alsura; Arfan, Muhammad; Saputra, Mulia
Journal of Accounting Research, Organization and Economics Vol 1, No 2 (2018): JAROE, Vol.1 No.2 December 2018
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v1i2.11883

Abstract

AbstractObjective The purpose of this study is to determine the influence of corporate governance, profitability, and firm size on financial distress and its impact to the company value of the sub-sectors companies in infrastructure, utilities, and transportation that are listed in Indonesia Stock Exchange for the period of 2011-2015.Design/methodology The secondary data in the form of financial statements are collected from the sub-sector companies in infrastructure, utilities, and transportation thand from the Indonesian Capital Market Directory (ICMD). The data is taken from the companies listed in Indonesia Stock Exchange in period of 2011-2015. Samples are determined by using purposive sampling method and the samples are selected based on certain considerations or criteria. The analysis model used in this study is path analysis.Results The results show that in the first line; corporate governance, profitability and firm size, both partially and simultaneously have significant influence on financial distress of the sub-sector companies on infrastructure, utilities, and transportation that are listed in Indonesia Stock Exchange. In the second track, corporate governance, profitability, firm size and financial distress both partially and simultaneously have significant influence on the company value in the sub-sectors of infrastructure, utilities, and transportation that are listed in Indonesia Stock Exchange.Research limitations/implications The time of observation of the study is only 5 years and it does not properly reflect the actual phenomenon. The samples of the study are only limited to Sub-Sector companies in Infrastructure, Utilities, Transportation even though there are still many other companies that are listed in Indonesia Stock Exchange.
Can governance mechanisms minimize agency costs? Linda, Linda; Saputra, Mulia; Fuadi, Raida; Fadhlia, Wida
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 2 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020242944

Abstract

The purpose of this research is (1) to know whether agency costs incurred in companies listed on IDX 30 are of high or low value? (2) The aim is to investigate how agency costs are affected by different corporate governance mechanisms, specifically the size of the board of directors, the size of the board of commissioners, and the size of the audit committee. This research employed quantitative methods through a comprehensive review of existing literature and the subsequent formulation of hypotheses. In this study, agency costs are proxied by expense comparison and the capital utilization comparison. The results show most of companies listed on IDX 30 have low agency cost. The expense comparison indicates that the size of the board of directors has a notable impact on reducing agency costs. On the other hand, the capital utilization comparison shows that the size of the board of commissioners has a significant influence in reducing agency costs. However, the size of the audit committee does not seem to have a substantial effect on agency costs. Low agency costs that occur indicate low agency conflicts that occur - so this firm can list on IDX 30.
Pengaruh Inflasi, Jumlah Uang Beredar, Kurs Dan Suku Bunga SBI Terhadap Indeks Harga Saham Di Jakarta Islamic Index (JII) Periode 2017–2022 Sari, Nurma; Hanif, Muhammad Hanif Fariswan; Saputra, Mulia
J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Vol,9 No 1 (2024)
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/j-ebis.v9i1.7822

Abstract

This study aims to analyze the influence of inflation, money supply, exchange rate and SBI interest rates on the stock price index in the Jakarta Islamic Index for the period 2017 – 2022. The data used in this study is secondary data that is quantitative in nature consisting of monthly inflation data, money supply, changes in exchange rates, SBI interest rates and the Jakarta Islamic Index. The analysis used is Multiple Linear Regression. The results of the study show that partially the inflation and interest rate variables have a significant positive effect on the stock price index in the Jakarta Islamic Index, while the exchange rate variable partially has a significant negative effect on the stock price index in the Jakarta Islamic Index and the variable of the money supply does not partially affect the stock price index in the Jakarta Islamic Index. Then simultaneously, inflation variables, money supply, exchange rate and SBI interest rate have a significant effect on the stock price index in the Jakarta Islamic index. The results of the study explain the importance of maintaining the stability of foreign exchange rates so that they are not too high, which has an impact on the weakening of stocks.
Pengaruh Sistem Pengendalian Manajemen terhadap Kinerja Manajerial pada Bank Syariah Indonesia, Kc Aceh Diponegoro Fachruddin, Rudy; Labok, Cresensia Sinai; Saputra, Mulia
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4243

Abstract

This study aims to determine the influence of the management control system and on managerial performance at Bank Syariah Indonesia, KC Aceh Diponegoro. This research is a quantitative research method using primary data sources in the form of questionnaires. The population in this study was all managers and employees of Bank Syariah Indonesia KC Aceh Diponegoro with 35 respondents. The analysis method used in this study is a simple linear regression analysis with SPSS 26 tools. The results showed that the management control system variable has a significance value of 0.000 > 0.05, so that the management control system has a significant effect on managerial performance at Bank Syariah Indonesia, KC Aceh Diponegoro.
Potato innovation to increase sale value into fried potato with sambal and innovation into a moisturizer product for skin health in Geucue Menara Village, Banda Aceh City (Inovasi kentang untuk peningkatan nilai jual menjadi sambal goreng dan inovasi kentang menjadi produk pelembab untuk kesehatan kulit di Gampong Geucue Menara, Kota Banda Aceh) Lestari, Wahyu; Meutia, Rita; Suryani, Ade Irma; Saputra, Mulia
Buletin Pengabdian Vol 3, No 3 (2023): Bull. Community. Serv.
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/bulpengmas.v3i3.34399

Abstract

Potatoes are one of the food crops that most widely consumed as a source of energy. Processed potato foods vary greatly, one of which is fried potato sambal. The aim of this Community Service (PkM) is to provide product innovation to business owners so that they can increase the income of the owner of the fried potato sambal business. The place where this community service is carried out is at the Fried Potato Sambal Production House in Geuceu Menara Village, Jaya Baru Subdistrict, Banda Aceh. This production house usually uses red potatoes as the main raw material. In this PkM activities, potato skins, which are usually waste, will be innovated into moisturizing products for the skin. There are two types of potatoes used in this PkM activities, namely yellow potatoes and red potatoes. Both of the potatoes were peeled, those peel were extracted and then these two extracts will be used as the main ingredients in making moisturizer products. Antioxidant activity was also determined using the DPPH method. The results obtained were that the extracts of both types of potato skin had antioxidant activity with IC50 values of 5.10 (yellow potato skin) and 11.32 (red potato skin). In conclusion, yellow potato skin extract and red potato skin extract have strong antioxidant activity so that they can be used as a good moisturizer product.
Innovation of the utilization of sale banana (pisang sale) made from awak banana (Musa paradisiaca cv. Awak) and kepok banana (Musa acuminata balbisiana Colla) into skin moisturizer (Inovasi pemanfaatan pisang sale yang terbuat dari pisang awak (Musa paradisiaca cv. Awak) dan pisang kepok (Musa acuminata balbisiana Colla) menjadi pelembab kulit) Lestari, Wahyu; Meutia, Rita; Saputra, Mulia
Buletin Pengabdian Vol 2, No 3 (2022): Bull. Community. Serv.
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/bulpengmas.v2i3.28154

Abstract

Banana is one of the common fruits in Indonesia that can be processed into other products, such as Sale Banana which is one of the typical souvenirs from Aceh. The purpose of this community service activity (PkM) is to increase the income of business owners and Sale Banana traders. The community service location is dedicated to small and medium enterprises in Alue Naga Village, Banda Aceh. Through this PkM activities, Sale Banana is used to create a new product that is a moisturizing product for the skin. Two types of bananas are used in this PkM, namely Awak banana and Kepok banana. The extracts of the two bananas are used as the main ingredient of the moisturizer. The antioxidant activity of the two banana extracts was tested using the DPPH method. Based on the results of community service, skin moisturizers have an IC50 antioxidant activity of 10.52 (Kepok banana) and 14.00 (Awak banana). It could be concluded that both Sale Kepok Banana extract and Awak Banana extract have a strong antioxidant activity and could be used as a good moisturizer.
KUALITAS PELAPORAN KEUANGAN SKPK, PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL, KEBIJAKAN AKUNTANSI DAN PENGENDALIAN INTERNAL DI SATUAN KERJA PERANGKAT ACEH Ramadhana, Andriansyah; Saputra, Mulia; Fachruddin, Rudy
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 4 (2023): November 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i4.27636

Abstract

This study aims to examine the influence of the application of accrual-based government accounting standards, accounting policies, and internal controls on the quality of financial reporting in the Aceh Work Unit. The population of this research is all SKPA in the Government of Aceh, totaling 48 SKPA with a sample of 96 people. The data analysis method in this study is multiple regression analysis processed using the SPSS (Statistical Package for Social Science) program based on the answers from the respondents. The results showed that the application of accrual-based government accounting standards, accounting policies, and internal control partially and simultaneously affected the quality of reports and financial statements.
PENGARUH INDEPENDENSI, INTEGRITAS, DAN OBJEKTIVITAS AUDITOR TERHADAP KUALITAS AUDIT INSPEKTORAT PROVINSI ACEH DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI Fayza, M Aqshal; Fachruddin, Rudy; Saputra, Mulia; Mahdi, Sayed
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 1 (2023): Februari 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i1.22787

Abstract

This study investigates the relationship between auditor independence, integrity, objectivity, and audit quality. This study's population consisted of all Aceh Inspectorate auditors. Fifty respondents were selected using a non-probability sampling method in conjunction with the census method. Primary data were collected through the distribution of questionnaires. Statistical data were analyzed by SPSS 26 version. This study shows that audit quality is affected simultaneously by independence, objectivity, and integrity. Auditor independence and objectivity affect audit quality, while integrity does not affect audit quality. According to the moderating regression study, auditor ethics moderated the relationship between the effect of independence and integrity on audit quality but does not moderate the effect of objectivity on audit quality.
PENGARUH KEUNTUNGAN RELATIF, FITUR LAYANAN, RISIKO, DAN KEPATUHAN SYARIAH TERHADAP MINAT TRANSAKSI MENGGUNAKAN BSI MOBILE DI KOTA BANDA ACEH Astuti, Cindy; Saputra, Mulia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i3.21923

Abstract

This study aims to see and analyze the effects of relative advantage, service features, risk, and shariah compliance on interesting transactions of the customers that use BSI mobile. The object of this study is Bank Syariah Indonesia customers in Banda Aceh city who use BSI mobile. Samples were taken by purposive sampling method. There are 100 samples of the data which became the object to be researched. This research is quantitative research with primarily data obtained by distributing questionnaires of interviews. The results show that relative advantages, service features, risk and sharia compliance give an effect to the user of BSI mobile simultaneously. The results of this research also show and give positive effects and are significant for the customers interest in using BSI mobile, whereas the risk dont give effects for the customers interest in using BSI mobile.
ANALISIS PERBEDAAN HARGA DAN VOLUME PERDAGANGAN SAHAM PADA PERUSAHAAN INDEKS LQ45 DI BURSA EFEK INDONESIA SEBELUM DAN SAAT PANDEMI COVID-19 Adawiyah, Siti; Fachhruddin, Rudy; Mahdi, Sayed; Saputra, Mulia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i1.20564

Abstract

The Pandemic of COVID-19 has affected different areas of life, such as education, social, tourism and the economy. One of the economic instruments affected by the Pandemic is the capital market. The aim of this research was to look at stock prices and share trading volume in LQ45 index firms on the Indonesia Stock Exchange before and after the COVID-19 Pandemic. This type of research is a quantitative study with an event study approach. The data collected is the price and trading volume of shares of LQ45 index companies from December 03, 2019, to May 31, 2020. The results of this study indicate: (1) There are differences in stock prices in LQ45 index companies before and during the COVID-19 Pandemic. (2) There are differences in stock trading volume in LQ45 index companies before and during the COVID-19 Pandemic. These results indicate that the COVID-19 Pandemic has reacted on the capital market by influencing investors' decisions to sell their shares and resulting in a decline in stock prices.
Co-Authors Adawiyah, Siti Ade Irma Suryani ALI, AHMAD SYIHAN Arfazil, Martha Astuti, Cindy Fachhruddin, Rudy Fachruddin, Rudy Fayza, M Aqshal Hanif, Muhammad Hanif Fariswan Herisma, Jhon Heru Fahlevi, Heru Indayani Labok, Cresensia Sinai Lilis Maryasih, Lilis Linda Linda Mauliansyah, T Irzal Rizki Meutia, Rita Muhammad Arfan Murtadha, Milla Alsura Nasution, Ali Napiah Nurma Sari, Nurma Putri Ismaida, Putri Putri, Athiya Imtina Raida Fuadi Ramadhana, Andriansyah Razki, Cut Danisha Sahputra, Rian Sayed Mahdi Suhani, Nindya Suryanty, Leny Syamsiar, Syamsiar Syukriy Abdullah Wahyu Lestari Wida Fadhlia Yossi Diantimala Zahara, Neni