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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Ekombis: Jurnal Fakultas Ekonomi Jurnal Akuntansi dan Keuangan Al Mashaadir : Jurnal Ilmu Syariah Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan

Indrayani Indrayani

Faculty Of Economic And Business Universitas Malikussaleh

Author-ID : 4069547

Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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COMPARATIVE ANALYSIS OF STOCK TRADING VOLUME BEFORE AND AFTER CONDUCTING STOCK SPLIT ON COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2014-2016 Indrayani Indrayani; Murhaban Murhaban; Syatriani Syatriani
Berkala Akuntansi dan Keuangan Indonesia Vol. 5 No. 2 (2020): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v5i2.20002

This study aims to analyze the comparison of the trading volume of shares before and after a stock split on companies listed on the Indonesia stock exchange in 2014-2016. This study uses secondary data in the form of annual financial statements of manufacturing companies in the Indonesia stock exchange in 2014-2016. The number of samples in this study is 30 companies selected using Purposive sampling techniques based on certain criteria. Data analysis methods used in this study are descriptive statistical methods and normality tests. Based on the results of hypothesis testing conducted, it shows that there are differences in the volume of stock trading before and after a stock split on companies listed on the Indonesia Stock Exchange in 2014-2016.

PENGARUH RISK TAKING DAN FREE CASH FLOW TERHADAP PEMBAGIAN DEVIDEN: (STUDI EMPIRIS PADA BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016) Indrayani Indrayani; Aprina Aprina
Jurnal Akuntansi dan Keuangan Vol 5, No 1 (2017): Februari 2017
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v5i1.1809

This study aimed to determine the effect of Risk Taking and Free Cash Flow on Dividend Payout. The number of samples used in this study was 39 observations at Commercial Banks listed on the Indonesia Stock Exchange (BEI) in 2014-2016. The sample was taken by using purposive sampling technique. The method of data analysis used in this research was multiple linear regression analysis. The result of research partially showed that Risk taking had a negative and significant effect on dividend payout and Free Cash Flow had a positive and significant effect on dividend payout. Simultaneously, Risk Taking and Free Cash Flow had a significant effect on dividend payout.

ANALISIS PENGUKURAN KINERJA DENGAN MENGGUNAKAN KONSEP VALUE FOR MONEY PADA PEMERINTAH KOTA LHOKSEUMAWE: (STUDI KASUS PADA DPKAD KOTA LHOKSEUMAWE PERIODE 2014-2016) Indrayani Indrayani; Khairunnisa Khairunnisa
Jurnal Akuntansi dan Keuangan Vol 6, No 1 (2018): Februari 2018
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v6i1.1820

This study aimed to determine the performance of the Office of Revenue Finance and Regional Assets (DPKAD) Lhokseumawe City by using the concept of Value For Money. This research was conducted by taking data for 3 years, from 2014 to 2016. This research used secondary data. The method of data analysis used is descriptive qualitative analysis method. Based on the research result by using Value For Money concept based on 3 main elements such as economic, efficiency and effectiveness show that: Economic ratio, get 86,54%, 82,64% and 71,43% which means the economic ratio was under 100% during 2014-2016 and the result of this ratio indicated that the economic ratio criterion obtained the “economical” category.the efficiency ratios during the research year of this ratio were 94,69%, 105,17% and 97,95%, although in 2015 the ratio was less efficient because it was in percentage above 100%. However, the overall performance of the Lhokseumawe City Government has been categorized as “efficient”. While the effectiveness ratio, obtained 96,53%, 86,65% and 76,98%, where the percentage ratio below 100% indicates that this ratio obtains “ineffective” criterion. Based on the result, the concept of Value For Money is very good to be applied on DPKAD of Lhokseumawe city because it can provide a more structured and comprehensive performance overview.

ANALISIS BREAK EVENT POINT (BEP) PADA PT. ES MUDA PERKASA DENGAN MENGGUNAKAN METODE HARGA POKOK PRODUKSI (HPP) Chairul Amni; Indrayani Indrayani
Jurnal Akuntansi dan Keuangan Vol 8, No 1 (2020): Februari 2020
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v8i1.2327

The survival of the company or the growth of the company, one part of the planning of profit planning profit used in the company is Break Even Point (BEP), which explains the relationship between costs, production volume, selling price in order to obtain the results of the company's research. This pricing is one of the determinants of competition in the market with similar industries. PT. Es Muda Perkasa is a company engaged in the industry of making ice blocks. In the competition, PT. Es Muda Perkasa has an approved selling price sufficient to compete in the industrial world but the prices offered by PT. Mighty Ice Young is still low. This is of course difficult for companies to be able to compete because the pricing that is applied is only based on estimation, so the price determined is not in accordance with production costs. Therefore the company needs to return to how the strategy of determining the price so that it can be achieved maximally, the determination and achievement of the BEP of the company can reach within a specified time. This study aims to analyze Break Event Point (BEP) at PT. Es Muda Perkasa, by determining the optimal selling price of ice blocks. The research method used in this study uses the calculation of event break-even points using the method of calculating the cost of production. Data collection using collection of observations, interviews, and literature studies. The results of the study showed break-even (break-even point) PT. Perkasa Es Muda after selling beam products as many as 2400 blocks with a turnover obtained for BEP amounting to Rp.605,812 with a selling price of ice blocks of Rp. 18.496 / stem.

PENGARUH PAYMENT POINT ONLINE BANK (PPOB) TERHADAP PERCEPATAN ALIRAN KAS ( STUDI KASUS DI PT. PLN (PERSERO) PROVINSI ACEH) Indrayani Indrayani
Jurnal Akuntansi dan Keuangan Vol 7, No 2 (2019): Agustus 2019
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v7i2.1843

This study aims to identify the influence of Payment Point Online Bank (PPOB) on the cash flow acceleration at PT. Perusahaan Listrik Negara (Persero). This study uses secondary data in the form of financial statements during 2017-2018 taken from the central office of PT. Perusahaan Listrik Negara (Persero) of Aceh Province. The samples used are 38 offices of PT. Perusahaan Listrik Negara (Persero) in Aceh Province. The method used to analyze the data is simple linear regression analysis. The results of this study indicate that the Payment Point Online Bank (X) influences significantly on the cash flow acceleration (Y) at PT. PLN of Aceh Province during 2017-2018.

ANALISIS FENOMENA JANUARY EFFECT PADA SAHAM SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Indrayani Indrayani
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 20, No 1 (2019): April
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

This study aims to analyze the January Effect phenomenon based on the presence or absence of significant difference between the 5-days average abnormal return in the end of December and 5 days in early January on mining stocks listed on the Indonesia Stock Exchange during the period 2011-2015. The January effect is the tendency of rising stock prices between 31 December to the end of the first week in January. The population of this study is 41 companies and the samples are 35 companies taken using purposive sampling technique. The data used are secondary data in the price of the daily closing of stocks and JCI during the observation period. Data analysis method used is descriptive statistical analysis. The hypothesis testing is conducted using non-parametric difference test which is called as WilcoxonSigned Rank Test. The results showed that there is a significant difference between the 5-days average abnormal return in the end of December and 5 days in early January on mining stocks listed on the Indonesia Stock Exchange during the period 2011-2015, so the January Effect phenomenon has occurred.

Pendampingan Penyusunan Laporan Keuangan UMKM Dan Optimalisasi Potensi Desa Panggoi, Muara Dua, Lhokseumawe Indrayani Indrayani; Murhaban Murhaban; Nurhasanah Nurhasanah; Hanif Hanif; Zainal Abidin
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2022): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Community service is carried out in the Meunasah Panggoi Village, which is located in Muara Dua District, Lhokseumawe City. The purpose of holding this service activity is to (1) increase population awareness of the importance of financial recording of MSME activities in the context of better decision making (2) Improve the quality and competence of village youth as the next generation who will develop and advance the village (3) optimize village potential (4) assisting village officials in the process of compiling accounting journals related to the APBDesa realization report. To achieve this goal, community service has been carried out from June to November 2021, namely the holding of a series of training activities for the preparation of simple financial reports for MSMEs, as well as English language training. Meanwhile, to achieve goals number 3 and 4 above, the service team in this year's activity has only collected data related to village potential and village funds and proposed a number of things to optimize both of them.

IMPLEMENTASI FOOD ESTATE TERHADAP TINGKAT PARTISIPASI ANGKATAN KERJA DI INDONESIA Devi andriyani; Indrayani Indrayani; cut putri mellitasari; Fanny Nailufar
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 8, No 2 (2022): November
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v8i2.6446

Food estate policies implemented by the government in several provinces are aimed at improving the welfare of farmers and increasing the production of agricultural products. an increase in farmers' welfare is indicated by an increase in the farmer's exchange rate (NTP) and an increase in the production of agricultural products as indicated by the growth of GRDP in the agricultural sector. This study aims to determine how much influence the implementation of food estate has on employment in the agricultural sector (TPAK). This study was analyzed by panel data regression and the selected model is the Fixed Effect Model. The results showed that the GRDP growth variable in the agricultural sector had a positive and significant effect on TPAK. Meanwhile, the NTP variable has a negative and insignificant effect on TPAK in the provinces where the food estate policy is applied

Pengaruh Implementasi Standar Akuntansi Pemerintah Berbasis Akrual dan Sistem Pengendalian Intern terhadap Kinerja Keuangan Pemerintah Kota Lhokseumawe Ikhyanuddin Ikhyanuddin; Putri Miranda; Indrayani Indrayani; Nurhasanah Nurhasanah
Jurnal Akuntansi dan Keuangan Vol. 1 No. 4 (2022): Oktober 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

This study aims to determine the effect of the implementation of accrual-based government accounting standards and internal control systems on the financial performance of the Lhokseumawe City government, either partially or simultaneously. This type of research is descriptive quantitative research that emphasizes causal design. The method used for sampling in this study is a non-probability sampling method with a saturated sample type where the entire population is sampled, with as many as 22 Lhokseumawe City Regional Work Units taken 5 respondents to represent each Regional Work Units. The initial research sample amounted to 110 respondents, but there was a realization of the sample so that the total sample was 86 respondents. The data used in this study is primary data with data collection techniques using a questionnaire. The data analysis method in this study used multiple linear regression analysis using SPSS version 26. Tests in this study used validity and reliability tests, classical assumption tests and hypothesis tests. There are 3 classical assumption tests in this study, namely normality test, multicollinearity test, and heteroscedasticity test. Meanwhile, the hypothesis test consists of partial test (t test) and simultaneous test (F test). The test results show that partially, Accrual-Based Government Accounting Standards have a positive and significant effect on Government Financial Performance; and the Internal Control System has a positive and significant effect on the Government's Financial Performance. Simultaneously, Accrual-Based Government Accounting Standards and Internal Control Systems have a significant effect on Government Financial Performance.

Entrepreneurship: Problems and Opportunities for Satoimo Taro Cultivation at Ummul Ayman Islamic Boarding School, Pidie Jaya Arinal Rahmati; Indrayani Indrayani; Razif Razif
Al Mashaadir : Jurnal Ilmu Syariah Vol 4, No 1 (2023)
Publisher : STIS Ummul Ayman, Meureudu, Pidie Jaya, Aceh, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52029/jis.v4i1.132

This study aims to examine the problems and opportunities of satoimo taro cultivation at the Ummul Ayman Islamic boarding school, Pidie Jaya. This research is a qualitative descriptive study with primary data. The informants in this study were the leaders of the Ummul Ayman Islamic boarding school and students who were engaged in satoimo taro cultivation. The results showed that the problems in satoimo taro cultivation were caused by the inability of good management by the students, narrow product marketing space, lack of product reliability, lack of innovation and creativity, lack of cooperation, lack of government assistance. Meanwhile, in terms of opportunities, this plant has the potential to become an export commodity in China, the vast amount of vacant land within the Ummul Ayman Islamic Boarding School that is provided, as well as the specific time allocation for Islamic boarding school students to grow crops and do entrepreneurship.

Co-Authors Aprina Aprina Arinal Rahmati Chairul Amni, Chairul Cut Putri Mellita Sari Devi Andriyani Fanny Nailufar Hanif, Hanif Ikhyanuddin, Ikhyanuddin Khairunnisa Khairunnisa Putri Miranda Razif Razif Syatriani Syatriani Zainal Abidin

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