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All Journal Niagawan Krisna: Kumpulan Riset Akuntansi Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Riset Akuntansi dan Bisnis Agriprima : Journal of Applied Agricultural Sciences Jurnal Mirai Management JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Riset Akuntansi dan Keuangan Maneggio: Jurnal Ilmiah Magister Manajemen SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Sains Sosio Humaniora Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Agroteknika Kajian Akuntansi Jurnal Mantik JURNAL MUTIARA AKUNTANSI Methosika: Jurnal Akuntansi dan Keuangan Methodist International Journal of Business Economics (IJBE) Jurnal Akuntansi Jurnal Darma Agung Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Jurnal Cahaya Mandalika Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jumat Pertanian: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Proceeding International Seminar of Islamic Studies Jurnal Ekonomika Dan Bisnis Economic Reviews Journal Journal of Applied Islamic Economics and Finance Journal of Agriculture and Animal Science Jurnal Riset Rumpun Ilmu Tanaman Worksheet : Jurnal Akuntansi Mandiri: Jurnal Akuntansi dan Keuangan Medani : Jurnal Pengabdian Masyarakat Journal of Social Science International Journal of Economics and Management Income Journal: Accounting, Management and Economic Research Kajian Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Sistem Informasi, Akuntansi dan Manajemen Journal of Ekonomics, Finance, and Management Studies
Eka Nurmala Sari
Universitas Muhammadiyah Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Public Health Social Sciences Other

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Pengaruh Leverage Dan Ukuran Perusahaan Terhadap Rating Sukuk Dengan Profitabilitas Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index) Zatta Gahassani Hasibuan; Widia Astuty; Eka Nurmala Sari
Jurnal Riset AKuntansi dan Bisnis Vol 23, No 2 (2023): September
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/16797

Abstract

The purpose of this research is to find out, test and analyze the effect of leverage and company size on profitability. To find out, test and analyze the effect of leverage and company size on sukuk ratings. To find out, test and analyze the effect of profitability on sukuk ratings. To find out, test and analyze Profitability mediates the influence of leverage and company size on sukuk ratings. The type of research used in this research is associative quantitative research. The total number of companies registered on the Jakarta Islamic Index (JII) in 2018-2021 which is the population in this research is 44 companies. Based on the criteria, the companies that can be used as samples in this research are 15 companies. Data analysis in this research is a statistical analysis method using Structural Equation Modeling (SEM) type Partial Least Squares (SEM PLS). Based on research results. The t-statistic value of 4,4141.98 and P-value 0.0000.05 indicate that DER has an effect on the sukuk rating. 
THE EFFECT OF INTELLECTUAL CAPITAL, CAPITAL STRUCTURE, LIQUIDITY AND FIRM SIZE ON FINANCIAL PERFORMANCE WITH AN INDEPENDENT BOARD OF COMMISSIONERS AS MODERATION IN BANKING COMPANIES IN THE INDONESIAN STOCK EXCHANGE hardianto hardianto; Eka Nurmala Sari; Widya Astuty
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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

Abstract

This study aims to examine and analyze the independent board of commissioners in moderating the influence of Intellectual Capital, Capital Structure, Liquidity and Firm Size on Financial Performance in Banking Companies on the Indonesia Stock Exchange. This research is a causal associative research with a quantitative approach. The research population is banking companies on the Indonesia Stock Exchange in 2017-2021 with a total of 44 companies. Selection of the sample by purposive sampling method with a total sample of 26 companies. The data source comes from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The type of research data is secondary data with data collection techniques with documentation and literature study. The data analysis technique used multiple linear regression analysis with the SPSS version 25 application. The results showed that Intellectual Capital and Firm Size have effect on Financial Performance. Capital Structure has an effect on Financial Performance. Liquidity has no effect on Financial Performance. The independent board of commissioners cannot moderate the influence of Intellectual Capital, Capital Structure, Liquidity and Firm Size on Financial Performance.
Pengaruh Pelaksanaan Anggaran dan Kualitas Sumber Daya Manusia Terhadap Kinerja Manajerial Melalui Penyerapan Anggaran Nuryenda Pinta Tarigan; Eka Nurmala Sari; Widia Astuty
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 8, No 1 (2024): April 2024
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30601/humaniora.v8i1.5033

Abstract

The purpose of this study was to examine and analyze the effect of budget execution and the quality of human resources on managerial performance through direct and indirect budget absorption. The approach used in this research is an explanatory approach. The population in this study were all parts of the Balai Bersar Gunung Lauser National Park. The sample in this study was taken 2 people from Balai Bersar Gunung Lauser National Park consisting of the head of the section and staff so that the number of respondents was 88 people. Data collection techniques in this study used documentation studies, and questionnaires. The data analysis technique in this study used a quantitative approach using statistical analysis using the Auter Model Analysis test, Inner Model Analysis, and Hypothesis Testing. Data processing in this study using the PLS (Partial Least Square) software program. The results of this study prove that 1) budget implementation affects managerial performance, 2) human resource quality affects managerial performance 3) budget absorption affects managerial performance 4) budget implementation affects budget absorption, 5) the quality of human resources affects absorption budget, 6) budget absorption is able to mediate the effect of budget implementation on managerial performance, 7) budget absorption is not able to mediate the influence of the quality of human resources on managerial performance at Balai Bersar Gunung Lauser National Park.
Pengaruh Sistem Informasi Keuangan Daerah dan Kejelasan Sasaran Anggaran Terhadap Kinerja Organisasi Perangkat Daerah dan Komitmen Organisasi Sebagai Variabel Moderating Tatian Sartika Marbun; Eka Nurmala Sari; Irfan Irfan
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 8, No 1 (2024): April 2024
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30601/humaniora.v8i1.5032

Abstract

This study aims to test and analyze whether the regional financial information sistem and the clarity of budget targets affect the performance of the Regional Apparatus Organization of the Province of North Sumatra with organizational commitment as the moderator variable. This type of research is using an associative approach. The population in the study were staff employees at the Regional Apparatus Organization of North Sumatra Province. Respondents used are staff employees who fall into the category of Head of Division, Secretary, and Expenditure Treasurer with a total of 99 people. This study consists of independent variables of regional financial information sistems and clarity of budget targets with the dependent variable on performance and organizational commitment as moderating variables. The data analysis technique used in this research is descriptive analysis, analysis of Structural Equation Modeling (SEM) based on variance (Partial Least Square). The results showed that; (1) there is an influence of the regional financial information sistem on OPD performance; (2) there is an effect of clarity of budget targets on the performance accountability of OPD; (3) organizational commitment can moderate the influence of regional financial information systems on OPD performance; (4) organizational commitment can moderate the effect of clarity of budget targets on OPD performance
PENGARUH SISTEM PENGENDALIAN INTERNAL, SUMBER DAYA KEUANGAN TERHADAP KEBERLANGSUNGAN USAHA DAN LITERASI KEUANGAN SEBAGAI VARIABEL MODERATING PADA USAHA MIKRO, KECIL DAN MENENGAH DI KOTA MEDAN Lubis, Febby Putri Anasya; Sari, Eka Nurmala; Sari, Maya
JURNAL DARMA AGUNG Vol 32 No 4 (2024): AGUSTUS
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v32i4.4646

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh sistem pengendalian internal, sumber daya keuangan terhadap keberlangsungan usaha dengan literasi keuangan sebagai variabel moderating pada usaha mikro, kecil dan menengah. Metode penelitian ini menggunakan metode deskriptif kuantitatif dengan menyebarkan kuesioner kepada pelaku UMKM. Populasi dalam penelitian ini terdiri dari 100 pelaku UMKM unggulan yang terdaftar di Dinas Koperasi Kota Medan. Sampel dalam penelitian ini diperoleh dengan menggunakan teknik sampling jenuh, namun karena beberapa faktor seperti adanya keterbatasan waktu, tenaga, fasilitas dan keadaan dilapangan, diperoleh sampel sebanyak 85 UMKM. Analisis yang dipergunakan dalam penelitian ini dilakukan dengan pengujian statistik Structural Equation Modelling dengan bantuan software SmartPLS. Hasil penelitian ini menunjukkan bahwa sistem pengendalian internal, sumber daya keuangan berpengaruh terhadap keberlangsungan usaha. Literasi keuangan memoderasi pengaruh sumber daya keuangan terhadap keberlangsungan usaha tetapi literasi keuangan tidak memoderasi pengaruh sistem pengendalian internal terhadap keberlangsungan usaha.
The Effect Of Liquidity And Profitability On Tax Aggressivity With Company Value As A Moderation Variable On The Food And Beverage Company On The Indonesian Stock Exchange Handayani, Irma; Syafrida Hani; Eka Nurmala Sari
International Journal of Economics and Management Vol. 2 No. 01 (2024): IEM : International Journal of Economics and Management
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/iem.v2i01.35

Abstract

This study aims to determine, test, and analyze the effect of liquidity and profitability on tax aggressiveness with firm value as a moderating variable in food and beverage companies listed on the Indonesia Stock Exchange. This study uses a quantitative method with an associative approach and collects data in a documentary manner by collecting, recording, reviewing and analyzing secondary data in the form of financial statements of manufacturing companies in the food and beverage sub-sector from 2018-2022. This study took 45 samples using purposive sampling method. The data analysis technique used is descriptive statistics used to explain the data description of all variables and also multiple linear regression analysis and Moderated Regression Analysis (MRA) test. The results of this study indicate that liquidity has a negative and significant effect on tax aggressiveness and profitability has a positive and significant effect on tax aggressiveness.
MODERATION OF GOVERNMENT ACCOUNTING STANDARDS IN THE RELATIONSHIP OF PUBLIC ACCOUNTABILITY, PUBLIC TRANSPARENCY AND OVERSIGHT OF APBD MANAGEMENT Hasibuan, Ira Maulida Sari; Irfan, Irfan; Sari, Maya; Sari, Eka Nurmala
Kajian Akuntansi Vol. 25 No. 1 (2024): March 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i1.3506

Abstract

The purpose of this research is to test and analyze the influence of public accountability, public transparency, and supervision of APBD management with government accounting standards as moderator variables on the Labuhanbatu district government directly and indirectly. The approach used in this research is explanatory. The population in this study was 45 local government organizations in Labuhanbatu district, resulting in a total of 135 respondents. Data collection techniques in this research used questionnaires and document study. The data analysis technique in this research uses a quantitative approach using statistical analysis with Outer Model Analysis Test, Inner Model Analysis, and Hypothesis Testing. Data management in this research uses the SEM-PLS software program. The results of this research prove that accountability, transparency, supervision, the public have a significant influence on the management of the Labuhanbatu Regency APBD, and Government accounting standards are able to moderate the influence of public accountability and supervision on APBD management, but government accounting standards are unable to moderate the influence of public transparency on APBD management. Keywords     : Public    Accountability,   Public    Transparency,    Government Accounting Standards, Budget Management.
IMPLEMENTATION OF SHARIA HEDGING TO MINIMIZE THE RISK OF FOREIGN EXCHANGE FLUCTUATIONS IN COMPANIES REGISTERED ON THE JAKARTA ISLAMIC INDEX (JII) Sari, Eka Nurmala; Nurhayati, Nurhayati
Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024)
Publisher : Proceeding International Seminar of Islamic Studies

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

Abstract

This research aims to determine and analyze the risk of foreign exchange losses faced by PT Astra Agro Lestari Tbk, PT AKR Corporindo Tbk, PT Astra Internasional Tbk, PT Perusahaan Gas Negara (Persero) Tbk, and PT Telekomunikasi Indonesia Tbk, as well as implementing forward contracts Sharia hedging so that risks can be minimized. This research uses a quantitative descriptive approach. The type of data used is secondary data using documentation methods from financial reports and annual reports of PT Astra Agro Lestari Tbk, PT AKR Corporindo Tbk, PT Astra Internasional Tbk, PT Perusahaan Gas Negara (Persero) Tbk, and PT Telekomunikasi Indonesia Tbk. The company chosen as the research object is a company registered with JII (Jakarta Islamic Index). The results of the research show that the application of sharia forward hedging contracts for net liabilities in foreign currency of PT Astra Agro Lestari Tbk, PT AKR Corporindo Tbk, PT Astra Internasional Tbk, PT Perusahaan Gas Negara (Persero) Tbk, and PT Telekomunikasi Indonesia Tbk can reduce the value foreign exchange losses during the year. The contract receivables account will increase the total asset balance while the contract payables account will increase the liabilities balance. Sharia forward hedging contracts can have a positive influence on companies which can be seen from changes that make financial reports better.
Perbandingan Kinerja Reksadana Pendapatan Tetap Syariah dan Reksadana Saham Syariah yang Terdaftar di OJK Periode 2017-2021 Eka Nurmala Sari; Syarief, M. Edman
Journal of Applied Islamic Economics and Finance Vol. 4 No. 2 (2024): Journal of Applied Islamic Economics and Finance (February 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i2.5139

Abstract

This study aims to determine the differences in the performance of sharia mutual funds which are of the type of sharia fixed income and sharia stock mutual funds for the 2017-2021 period. The sample data was determined by random sampling method and resulted in twelve Islamic mutual funds consisting of six Islamic fixed income mutual funds and six Islamic equity mutual funds. The analytical methods used include the classic assumption test, the Independent Sample T-test, the Mann Whitney test with the performance measurement of sharia mutual funds using the Sharpe, Treynor, Jensen and AUM Growth. The results of this study indicate that the performance of Islamic fixed income mutual funds is higher than the performance of Islamic stocks using the Sharpe method, and in the Treynor, Jensen and AUM Growth methods the performance of Islamic equity mutual funds is higher than the performance of Islamic fixed income mutual funds.
Determinants qualitity of financial reports with government internal control system Purnama Sari, Devi; Nurmala Sari, Eka; Astuty, Widia
Jurnal Mantik Vol. 7 No. 4 (2024): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i4.4235

Abstract

The purpose of this study was to determine, test and analyze the effect of applying government accounting standards, utilization of regional financial information systems and human resource competence on the quality of financial reports, with the government's internal control system as a moderating variable This study used a quantitative associative approach with data collection techniques through distributing questionnaires to the Regional Government Organizations of the Medan City Government. The population used in this study were 30 Regional Government Organizations of the Medan City Government. The sample in this study was taken by 3 people from each of the 30 Regional Government Organizations of the Medan City Government consisting of the head/secretary of the OPD, the head of the finance sub-division and the treasurer of Expenditure so that a total of 90 respondents were obtained. Data analysis techniques in this study used the Partial Least Square (PLS) based Structural Equation Modeling (SEM) method. The results showed that the application of government accounting standards had an effect on the quality of financial reports, the use of regional financial information systems had an effect on the quality of financial reports and the competence of human resources had an effect on the quality of financial reports. The government's internal control system can moderate the effect of implementing government accounting standards on the quality of financial reports, the government's internal control system cannot moderate the effect of using regional financial information systems on the quality of financial reports and the government's internal control system can moderate the influence of human resource competence on the quality of financial reports in Medan City Government Regional Apparatus Organization
Co-Authors Abdul Rahman Adi Harianto Agus Tina Ahmad Zubeir Rangkuti Anisa Putri Dz Arafat, Septrial Arfah Lubis Arniputri, Retna Bandriyati Ash Shidiqi, Moh Hasbi Ashadi, Riza Aulia, Aziz Bastari M Christia Christia Daniel Ebenezer Silaban Dartana, Andria Deliana, Deliana Dewi Ladesye Napitupulu Diki Prianda Dion Sofianto Purba Effendi, Mokhtar Eka Anggaraini Aritonang Elizar Sinambela Enda Noviyanti Simorangkir Erika, Friti Sinta Erni Murniati Fachrun Nissa Fahmi Pratama Afiad Fitriani Saragih Galumbang Hutagalung hardianto hardianto Hasibuan, Ira Maulida Sari HERI SUSANTO Herliani Herliani Hutagalung, Debora Elysa Illal Nurhabibah Irafah, Siti Irfan Irfan ., Irfan Irfan Irfan Irfan, Irfan Irma Handayani, Irma Ismayanti Polem Istanti, Ari Jamaludin, Mohd Faizal Bin Joppie Immanuel Tarigan Julfan Saputra Julita, Julita Jumangin Jumangin Khairani, Suci Laila Fajrin Manik Lestari, Sapta Linda Wahyu Marpaung Lubis, Arfah Lubis, Febby Putri Anasya Lubis, Mutiara Andora Lubis, Tolha Aminah Mangasi Sinurat Maya Sari Maya Sari Maya Sari MMSI Irfan ,S. Kom Moh Hasbi Ash Shidiqi Mohammad Ali Mudhor Mokhtar Effendi Muhyarsyah Muhyarsyah Muhyarsyah, Muhyarsyah MUIS FAUZI RAMBE Nasution , Lini Elisyah Nova Febriana Nunung Sri Wahyuni Nurhayati Nurhayati Nuryenda Pinta Tarigan Olivia , Hastuti Pipin Nurafika Pohan, Fitri Timaro Polem, Ismayanti Prawidya Hariani Prawidya Hariani Prawidya Hariani Purba, Sadaukur Aeroki Purnama Sari, Devi Putri, Wan Raudhatuk Jannah Syah Raiesa Amin Ramadani, Ad Dini Elhilal Retno Wahyuningrum Retno Wijayanti Rico Nur Ilham Rilsha, Rilsha Riskha Armayni Lubis Rizki Arvi Yunita Rizkiani, Dianti Rizky Agung Syah Putra Rizqi Anggraini RS, Prawidya Hariani Rudi Junjungan Sirait Sanjaya, Refki Saragih, Fitriani Saragih, M. Ali Jaya Shidiqi, Moh Hasbi Ash Siti Irafah Sitohang, Sasmitha Sua Betria Dhani Susilowati, Erlin Sutan Amien Riyadi Siregar Sutriono Sutriono Syafrida Hani Syafrida Hani Syahputra, Rizki Syamsinah Sirait Syarief, Mochamad Edman Tatian Sartika Marbun Ulya, Shafira Hidayah Widia Astuti Widia Astuti Widia Astuti Widia Astuty Widya Astuty Yulanda, Kiki Yulida Arisanti Zainuddin Zatta Gahassani Hasibuan Zili Saidah Zulia Hanum