Articles
<![CDATA[Pengaruh Corporate Social Responsibility (Csr) Terhadap Kualitas Pelaporan Keuangan Pada Perusahaan Pertambangan Minyak Dan Gas Bumi Yang Terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[Mita Sari Angraini]]>;
<![CDATA[Debbi Chyntia Ovami]]>;
<![CDATA[Murni Dahlena Nasution]]>
<![CDATA[ Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022 ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to determine the effect of Corporate Social Responsibility (CSR) on the quality of financial reporting in Oil and Gas Mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The type of data used in this research is quantitative data. The population of this study is all oil and gas mining companies listed on the Indonesia Stock Exchange and published reports and the sample is 9 Oil and Gas Mining Companies listed on the Indonesia Stock Exchange from 2015–2019. The data collection technique used is a documentation study. Based on the results of the t statistical test, it was obtained that tcount > ttable (2,625 > 2.05) and Sig < 0.05 (0.020 < 0.05), then Ha was accepted and Ho was rejected. Thus, it can be concluded that CSR has a positive and significant effect on the quality of financial reporting in oil and gas mining companies listed on the Indonesia Stock Exchange. This is reinforced by the coefficient of determination of 23.8% while the remaining 76.2% is influenced by other variables.]]>
<![CDATA[Analisis Kemandirian dan Efektivitas Keuangan Pada Kinerja Pemerintah Kota Medan ]]>
<![CDATA[Junita Putri Rajana Harahap]]>;
<![CDATA[Murni Dahlena Nasution]]>
<![CDATA[ Jurnal Administrasi Bisnis Vol 8, No 1 (2019) ]]>
Publisher : <![CDATA[Universitas Diponegoro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.14710/jab.v8i1.22406
<![CDATA[Performance is the output of activities / programs that have been planned in connection with the use of the budget with measurable quantity and quality. Implementation of performance is said to be good if the achievement is in accordance with what has been planned. Performance measurement is related to autonomy which requires the authority and responsibility of the local government in managing finances and running its government. Good performance can be measured by several ratios, namely the independence ratio and effectiveness of PAD, which was used in this study. This study aims to find out and analyze how the Medan city government in organizing its government in order to realize the interests of the community based on the principles of transparency and public accountability. This study uses descriptive analysis and uses quantitative and qualitative data with primary and secondary data sources. This research was conducted in the city government of Medan with years of research starting from 2012 to 2016. The results of this study indicate that the city government of Medan has been very independent and very effective in the performance of financial management and running the wheels of government. ]]>
<![CDATA[Pengaruh Working Capital Turnover, Current Ratio, Leverage Dan Total Assets Turnover Terhadap Return On Investment ]]>
<![CDATA[Muhammad Febriansyah Dinata]]>;
<![CDATA[Murni Dahlena Nasution]]>
<![CDATA[ Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 9 No. 2 (2022): EDISI DESEMBER 2022 ]]>
Publisher : <![CDATA[Politeknik Negeri Jakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32722/account.v9i2.4904
<![CDATA[This study aims to analyze the effect of Working Capital Turnover, Current Ratio, Leverage and Total Assets Turnover on Return On Investment in pharmaceutical companies listed on the Indonesia Stock Exchange in 2017-2021. The population and sample in this study amounted to 12 companies in the 2017-2021 period so that 60 observation data were obtained. The research data are secondary data and the data analysis technique used is multiple linear regression by conducting a series of assumption tests to ensure the feasibility of the data. The data processing used in this study uses Eviews Version 10 software data. The results of this study indicate that working capital turnover, current ratio, leverage and total assets turnover have a significant effect on return on investment. Meanwhile, based on the simultaneous test (F test) shows that all independent variables have a simultaneous effect (together) and significantly affect the dependent variable.]]>
<![CDATA[Analisis Perbandingan Anggaran Biaya Operasional Dan Anggaran Pendapatan Dalam Menilai Kinerja Keuangan Berdasarkan Return On Asset (ROA) Pada PT. Supra Jaya Abadi ]]>
<![CDATA[Fitri Ramadani, Sriwardany, Murni Dahlena Nst]]>
<![CDATA[ Islamic Education Journal Volume 2 Issue 1 February 2023 ]]>
Publisher : <![CDATA[CV. Pusdikra Mitra Jaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Metode penelitian yang digunakan oleh peneliti yaitu metode kuantitatif dengan pendekatan komparatif. Metode kuantitatif dapat diartikan sebagai metode penelitian yang berlandaskan pada filsafat positivisme, digunakan untuk meneliti pada populasi atau sampel tertentu, pengumpulan data menggunakan instrumen penelitian, analisis data bersifat kuantitatif/statistik, obyek atau subyek yang mempunyai kualitas dan karakteristik tertentu yang ditetapkan oleh peneliti untuk dipelajari dan kemudian ditarik kesimpulannya. Populasi pada penelitian ini adalah Laporan Keuangan PT. Supra Jaya Abadi Tahun 2017-2019. Hal ini dapat diartikan bahwa angaran pendapatan tidak berdampak langsung terhadap menilai kinerja keuangan dikarenakan anggaran pendapatan merupakan ketetapan perusahaan untuk mendapatkan keuntungan yang diinginkan perusahaan. Hasil penelitian tersebut sesuai dengan penelitian yang dilakukan oleh Mujiatun dan Handayani (2018) yang menyatakan bahwa anggaran pendapatan berpengaruh negatif terhadap return on asset. Berdasarkan hasil pengujian hipotesis menunjukkan bahwa anggaran biaya operasional dan anggaran pendapatan tidak berpengaruh terhadap menilai kinerja keuangan berdasarkan return on asset dikarenakan untuk menilai kinerja keuangan suatu perusahaan anggaran operasional dan anggaran pendapatan akan saling berkaitan.]]>
<![CDATA[Analisis Resiko Untuk Menentukan Biaya Kontijensi Pada Pelaksanaan Konstruksi Proyek Jalan Provinsi: (Studi Kasus: Dinas Bina Marga Dan Bina Konstruksi Provinsi Sumatera Utara) ]]>
<![CDATA[Yulia Hastuti Siregar, Sri Wardany, Murni Dahlena Nst]]>
<![CDATA[ Islamic Education Journal Volume 2 Issue 1 February 2023 ]]>
Publisher : <![CDATA[CV. Pusdikra Mitra Jaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Penelitian ini bertujuan untuk mengetahui bagaimana resiko yang terjadi dalam menentukan biaya kontijensi pada pelaksanaan konstruksi proyek jalan Provinsi Sumatera Utara. Penelitian ini merupakan jenis penelitian deskriptif eksploratif, proses pengumpulan data dilakukan dengan cara survey lokasi dan data skunder lain serta data utama melalui kuisioner dengan diskusi/wawancara. Responden yang dituju adalah personal PU Bina Marga dan Bina Kontruksi dan pelaksanaan sebanyak sepuluh orang responden. Hasil Penelitian ini menunjukkan resiko dalam menentukan biaya kontijensi pada pelaksanan konstruksi proyek jalan Provinsi Sumatera Utara kontijensi di Dinas PU Bina Marga dan Bina Konstruksi dilakukan dengan estimasi adanya kemungkinan perusahaan mengalami kekalahan dalam proses peradilan terkait pelanggaran, kemungkinan adanya bencana alam, kerusakan, kerusuhan, dan berbagai kemungkinan yang tidak dapat diprediksi. Penentuan anggaran kontijensi dilakukan berdasarkan biaya minimal dan biaya maximal.]]>
<![CDATA[Analisis Faktor-Faktor Yang Mempengaruhi Persistensi Laba Pada Perusahaan Sektor Pertanian Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021 ]]>
<![CDATA[Dwita Lestari Handayani]]>;
<![CDATA[Murni Dahlena Nasution]]>
<![CDATA[ Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 3 (2023): Management Studies and Entrepreneurship Journal (MSEJ) ]]>
Publisher : <![CDATA[Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37385/msej.v4i4.1755
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh arus kas operasi, ukuran perusahaan dan debt equity ratio terhadap persistensi laba pada perusahaan pertanian yang terdaftar di Bursa Efek Indonesia tahun 2017 – 2021. Penelitian ini merupakan jenis penelitian kuantitatif. Teknik pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling. Sehingga sampel yang diperoleh sebanyak 7 perusahaan pertanian yang terdaftar di BEI tahun 2017 - 2021 dengan total data pengamatan sebanyak 35 data selama 5 tahun pengamatan. Teknik pengumpulan data yang digunakan adalah dokumentasi. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan alat bantu software SPSS 26. Hasil penelitian menunjukan bahwa arus kas operasi berpengaruh terhadap persistensi laba. Ukuran perusahaan tidak berpengaruh terhadap persistnsi laba. Debt to equity ratio menunjukan tidak berpengaruh terhadap persistensi laba. Hasil penelitian arus kas operasi, ukuran perusahaan dan debt to equity ratio secara bersama sama menunjukan adanya pengaruh signifikan terhadap persistensi laba. ]]>
<![CDATA[Sustainability Report, Good Corporate Governance Dan Kinerja Keuangan: Studi Kasus Perusahaan Pertambangan Di Indonesia ]]>
<![CDATA[Febrina Zega]]>;
<![CDATA[Murni Dahlena Nasution]]>;
<![CDATA[Debbi Chyntia Ovami]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 23, No 2 (2023): September ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30596/16611
<![CDATA[Sustainability Report and Good Corporate Governance are corporate governance that provide information regarding economic, environmental and social activities and status to stakeholders both within and outside the Company. This study aims to examine the effect of sustainability reports and good corporate governance on financial performance proxied by return on assets (ROA). The objects of this research are mining companies listed on the IDX which issue consecutive annual financial reports in 2020-2022. The research sampling technique used a purposive sampling method, namely the selection of samples based on criteria. The sample of this research is 15 companies so that it obtains 45 observations. Data analysis technique uses multiple linear regression method (multiple linear regression method). Data processing uses panel data regression with the help of eviews 10 software. The results of this study indicate that economic aspects, independent board of commissioners have a significant positive effect on financial performance while environmental aspects, social aspects, managerial ownership do not have a significant effect on financial performance. Based on the results of the simultaneous test (f test) shows that Economic Aspects, Environmental Aspects, Social Aspects, Independent Board of Commissioners and Managerial Ownership have an effect on Financial Performance]]>
<![CDATA[Laba Bersih, Investment Opportunity Set (IOS) Firm Size Dan Kebijakan Deviden: Studi Kasus Perusahaan Real Estate Dan Property Di Indonesia. ]]>
<![CDATA[Cici Ayu Wandira]]>;
<![CDATA[Murni Dahlena Nasution]]>;
<![CDATA[Debbi Chyntia Ovami]]>
<![CDATA[ Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 5 (2023): Management Studies and Entrepreneurship Journal (MSEJ) ]]>
Publisher : <![CDATA[Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37385/msej.v4i6.2571
<![CDATA[Penelitian ini bertujuan untuk mengetahui Pengaruh Laba Bersih, Investment Opportunity Set (Ios) Dan Firm Size Terhadap Kebijakan Deviden (Study Kasus Pada Perusahaan Real Estate Dan Property Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021) Desain penelitian adalah pedoman atau prosedur serta teknik dalam perencanaan penelitian yang berguna sebagai panduan untuk membangun strategi yang menghasilkan model penelitian Populasi dalam penelitian ini yaitu pada perusahan Real Estate dan Property yang terdaftar di Bursa Efek Indonesia (BEI) perioden 2018 s/d 2021 dan memiliki jumlah populasi sebanyak 65 perusahaan. Dari kriteria diatas perusahaan yang dapat dijadikan sampel dalam penelitian ini ialah berjumlah 15 perusahaan. Penelitian ini dilakukan pada perusahaan Real Estate dan Property yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018 s/d 2021. Teknik pengumpulan data merupakan cara-cara yang dilakukan untuk memperoleh data dan keterangan-keterangan yang diperlukan dalam penelitian. Teknik pengumpulan data yang dilakukan oleh penulis dalam penelitian ini adalah Observasi, Dokumentasi. Analisis kuantitatif dengan menggunakan analisis regresi linear berganda.. Untuk mengetahui pengaruh laba bersih, investment opportunity set dan firm size terhadap kebijakan deviden dengan dibantu oleh dengan menggunakan software program statistik EVIEWS 10. Berdasarkan hasil penelitian nilai F statistik yaitu sebesar 8.358210 sementara F tabel dengan tingkat ? = 5% adalah sebesar 2.54. Dengan demikian F statistik > F tabel (8.358210 > 2.54), kemudian juga terlihat dari nilai probabilitas yaitu sebesar 0,000000 yang lebih kecil dari tingkat signifikansi sebesar 0,05 sehingga H0 ditolak dan Ha diterima. Hal ini menunjukkan bahwa variabel Laba Bersih, Investment Opportunity Set (Ios, Firm Size secara bersama-sama (simultan) memiliki pengaruh yang signifikan terhadap kebijakan deviden, sehingga model regresi dapat digunakan untuk memprediksi variabel dependen.]]>
<![CDATA[Perencanaan Anggaran Kas yang Efektif Dala Menjaga Likuiditas dan Meningkatkan Rentabilitas Larispa Indonesia ]]>
<![CDATA[Yolla Sarah Ananda Harahap]]>;
<![CDATA[Murni Dahlena Nasution]]>
<![CDATA[ ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 1 (2022): July 2022 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47065/arbitrase.v3i1.470
<![CDATA[The purpose of this research is to find out and analyze the appropriateness of the preparation of the company's cash budget and to find out and analyze whether the role of the cash budget supports the effectiveness of the company's cash management. The type of research used in this research is a case study with a descriptive method. Calculations are based on liquidity ratios, activity ratios, and profitability. This shows that financial preparation has increased with liquidity, activity and profitability ratios, which means that financial management is running well and the impact is better than before. The company's liquidity and profitability grow significantly every year. It can be concluded that the cash budget of the Larispa company for the 2019-2021 period was able to maintain liquidity and increase profitability in accordance with the smooth operation and survival of the company thanks to an increase in operating profit and sales.]]>
<![CDATA[Peranan Anggaran Biaya Produksi Sebagai Pengendalian Dalam Menunjang Efektifitas Projek Konsultasi Pendidikan Larispa Indonesia ]]>
<![CDATA[Indah Ayu Lestari]]>;
<![CDATA[Murni Dahlena Nasution]]>
<![CDATA[ ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 1 (2022): July 2022 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47065/arbitrase.v3i1.472
<![CDATA[The aims of this study were (1) to describe how the preparation of the production cost budget for the education consulting project of Larispa Indonesia, (2) to describe how effective production cost control is at Larispa Indonesia, (3) to describe the role of the production cost budget in supporting the effectiveness of production cost control Larispa Indonesia Education Consulting Project. This study used a qualitative approach with a descriptive research type conducted at Larispa Indonesia. The types of data used are primary data and secondary data. Primary data includes interview data with informants, and secondary data in the form of data on the 2020-2022 Educational Consultation Project Budget. This study used a qualitative approach with a descriptive research type conducted at Larispa Indonesia. The types of data used are primary data and secondary data. Primary data includes interview data with informants, and secondary data in the form of data on the 2020-2022 Educational Consultation Project Budget. From the results of this study it is known that the production cost budget data and production cost realization starting in 2020-2022 show that the production cost budget realization shows a figure below 10%, this proves that the control carried out by Larispa has been effective. The production cost budget at Larispa Indonesia has played a significant role in the process of controlling production costs. Because the production cost budget that is applied has fulfilled the functions and objectives of the budget.]]>
