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All Journal VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi
Retnawati Siregar
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

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 1 
The Participation Budgeting and responsibility accounting in Effectiveness of Cost Control at the Department of Highways and Construction Development of Prince North Sumatra Retnawati Siregar; Linda Lores; Ali Usman; Rahma Darni Daulay
VALUE Vol 3 No 1 (2022): April 2022 - September 2022
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v3i1.313

Abstract

This study aims to determine the effect of budgetary participation and accountability accounting on the effectiveness of cost control at the Department of Highways and Construction of North Sumatra Province. This type of associative research. The research population is all divisions of the Department of Highways and Construction of North Sumatra Province. Sampling used the purposive sampling method with a total sample of 30 budget drafting teams including financial staff, heads of sub-sections, heads of divisions, and heads of the internal control unit of the Department of Highways and Construction of North Sumatra Province. The research method uses associative research with data processing using SPSS software. The results showed that budgeting participation had a positive and significant effect on the effectiveness of cost control. Responsibility accounting has a positive and significant effect on cost control. Participation in budgeting and accountability accounting has a positive and significant effect on the effectiveness of cost control. Effectiveness of cost control to see the role of company functionaries in coordinating ongoing activities and performance will run more effectively and efficiently and run optimally which of course has a good influence on the continuity of the organization in order to achieve a goal
Peran Pemerintah dalam Pengembangan Industri Halal Erna Indriastiningsih; Parmini; Mustofa As'ady; Retnawati Siregar; Asri Ady Bakri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.6430

Abstract

The purpose of this study is to determine the role of government in the development of the halal industry. This research approach collects data through literature studies, which involve reading literature from various sources including books, journals and reports using qualitative and deductive approaches. The findings in this study are that the government plays a very important role in the development of the halal industry. The strategies used in the development of the halal industry include strengthening the halal value chain, strengthening Islamic finance, strengthening the MSME sector, strengthening the digital economy, strengthening halal industry management, and strengthening halal product certification. In addition, there are five moves used by the government as the key to making Indonesia a global halal industry production base, including competitiveness (competitiveness), certification (certification), coordination (coordination), campaign (campaign), and cooperation (cooperation).
The Influence of Asset Management, Solvency, and Liquidity on Financial Performance in Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange in 2021-2023 Yanita Paulina Br Sebayang; Retnawati Siregar; Hasbiana Dalimunthe; Shabrina Tri Asti Nasution
Jurnal Akuntansi Vol. 15 No. 2 (2025): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.15.2.95-106

Abstract

This study aims to determine and analyze the effect of asset management, solvency, and liquidity on financial performance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. The main problem in this study stems from the phenomenon of fluctuations in Return on Assets (ROA) which shows the inconsistency of the financial performance of companies in the sub-sector, so it is necessary to further explore the financial factors that influence it. The approach used in this study is a quantitative approach with an associative research type. The population in the study was 26 companies, with a purposive sampling technique obtained 20 companies as samples, which were multiplied by 3 years of observation period, resulting in 60 observation data. The data used is secondary data in the form of annual financial reports obtained through the official IDX website (www.idx.co.id). Data analysis techniques were carried out through classical assumption tests, multiple linear regression tests, partial tests (t-tests), simultaneous tests (F-tests), and determination coefficient tests using SPSS software version 25. The results of the study showed that partially, asset management, solvency, and liquidity each had a positive and significant effect on financial performance. Simultaneously, the three independent variables also had a positive and significant effect on the company's financial performance. These findings indicate that efficient asset management, a healthy capital structure, and the company's ability to meet short-term obligations are important factors in improving financial performance. Therefore, companies are advised to pay attention to these three aspects in managerial decision making to achieve long-term financial goals.
The Effect of Institutional Ownership on Financial Performance With Intellectual Capital as A Moderating Variable Retnawati Siregar; Nadiya Yunan; Rudy Irwansyah; Deri Apriadi; Made Susilawati
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i4.2013

Abstract

Researchers believe that Institutional Ownership can have a positive relationship and a significant influence on a company's Financial Performance because more and more companies, government institutions, and so on as external parties owning shares in a company can increase the value of the company and ultimately have a good impact on Financial Performance. Therefore, this research aims to analyze the influence of institutional ownership on financial performance. Different from a number of previous studies, this research adds the Intellectual Capital variable as a moderating variable. This research is quantitative research with an explanatory approach. The data used in this research is secondary data that researchers obtained from PT's financial reports. Gudang Garam is spread throughout Indonesia. These data were analyzed using the smart PLS 4.0 analysis tool. The result in this article show the Institutional Ownership variable has a positive relationship and a significant influence on the Financial Performance variable because the p-values are below the significance level of 0.042. Apart from that, the Intellectual Capital variable can moderate the influence of the Institutional Ownership variable because the P-Values are also below the 0.05 significance level, namely 0.005. Thus the first and second hypotheses in this research can be accepted.
Peran Pemerintah dalam Pengembangan Industri Halal Erna Indriastiningsih; Parmini; Mustofa As'ady; Retnawati Siregar; Asri Ady Bakri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.6430

Abstract

The purpose of this study is to determine the role of government in the development of the halal industry. This research approach collects data through literature studies, which involve reading literature from various sources including books, journals and reports using qualitative and deductive approaches. The findings in this study are that the government plays a very important role in the development of the halal industry. The strategies used in the development of the halal industry include strengthening the halal value chain, strengthening Islamic finance, strengthening the MSME sector, strengthening the digital economy, strengthening halal industry management, and strengthening halal product certification. In addition, there are five moves used by the government as the key to making Indonesia a global halal industry production base, including competitiveness (competitiveness), certification (certification), coordination (coordination), campaign (campaign), and cooperation (cooperation).
Co-Authors Ali Usman Asri Ady Bakri Deri Apriadi Hasbiana Dalimunthe Indriastiningsih, Erna Linda Lores Made Susilawati Mustofa As'ady Nadiya Yunan Parmini Rahma Darni Daulay Rudy Irwansyah Yanita Paulina Br Sebayang