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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) PASAI International Journal of Supply Chain Management E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Jurnal Akuntansi dan Keuangan International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS)
Yunina Yunina
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Transportation Other

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Pengaruh Laba Bersih, Potensi Pertumbuhan dan Arus Kas Operasi Terhadap Dividen Payout Ratio Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Yunina, Yunina
PASAI Vol 7, No 2 (2013)
Publisher : Universitas Malikussaleh

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

Abstract

This research is aimed to analyze the influence of net income, growth potential and operating cash flow to dividend payout ratio on  manufacturing companies that were listed in Indonesian stock exchange. The method used is multiple linier regression with SPSS, 17.0. The result shows that net income, growth potential and operating cash flow simultaneously are significant to dividend payout ratio. The influence reaches 8,9%. The results of analisyst using t-test indicate that partially, there is a significant influence between net income and growth potential with dividend ratio. While operating cash flow, partially there is not a significant influence with dividend payout ratio.
PENGARUH KARATERISTIK PERUSAHAAN, STRUKTUR KEPEMILIKAN, DAN GOOD CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN TRIPLE BOTTOM 'LINE PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI TAHUN 2014-2016 Yunina, Yunina; Fadillah, Nur
Jurnal Akuntansi dan Keuangan Vol 7, No 1 (2019): Februari 2019
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (444.704 KB) | DOI: 10.29103/jak.v7i1.1833

Abstract

This study aimed to know the influence of company characteristics, ownership structure and good corporate governance on the disclosure of the Triple Bottom Line. The samples of this research were taken using purposive sampling based on certain criteria and the samples were 23 companies from a population of 45 companies. This study used multiple regression analysis with hypothesis testing using SPSS 17 for Windows. The results showed that leverage, Profitability, and foreign ownership did not have a significant effect on the level of triple bottom line disclosure, institutional ownership, ownership, board size and audit committee size did not significantly affect the triple bottom line disclosure level. While liquidity, industry type and company age significantly influenced the triple bottom line disclosure level. For the next researcher, it is better to use other variables and the number of years extended to be more relevant.
PENGARUH UKURAN PERUSAHAAN, UKURAN DEWAN KOMISARIS DAN SENSITIVITAS INDUSTRI TERHADAP PENGUNGKAPAN CORPORATE SOCIA RESPONSIBILITY PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BEI TAHUN 2014-2016 Yunina, Yunina; Eftiana, Neny
Jurnal Akuntansi dan Keuangan Vol 5, No 2 (2017): Agustus 2017
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (656.155 KB) | DOI: 10.29103/jak.v5i2.1819

Abstract

This study aims to determine the effect of the size of the company, size of the board of commissioners and industrial sensitivity to the disclosure of corporate social responsibility partially and simultaneously. The data of this study were taken from 87 observations. The number of samples used in this study was 29 LQ-45 companies listed on the IDX in 2014-2016. The samples were taken by using purposive sampling technique. The method of data analysis used in this study was multiple linear regression analysis. The result of the research showed that size of company significantly influenced the disclosure of corporate social responsibility with significance level by 0,021, while size of board of commissioners did not significantly influence the disclosure of corporate social responsibility with the value of significance by 0,621, but industry sensitivity has significant influence to corporate social responsibility disclosure with a significant value of 0,010. The simultaneous test showed that firm size, board size and industry sensitivity simultaneously and significantly influenced the disclosure of corporate social responsibility significantly by 0,004. The GMS members who have the authority to propose, appoint and dismiss the board of commissioners should consider the candidates of the board of commissioners to be proposed, and the further research should expand the object of research and develop other factors that can affect the disclosure of corporate social responsibility such as foreign ownership, growth company, good corporate governance (GCG) practices and several other factors.
PENGARUH STRUKTUR MODAL DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (PERIODE 2012-2016) Yunina, Yunina; Husna, Asmaul
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 | Full PDF (869.936 KB) | DOI: 10.29103/jak.v6i1.1825

Abstract

This study aimed to determine the effect of capital structure and financial performance on the value of the company. The data of this research were taken from 70 observations. The population of this research was manufacturing companies of Food and Beverage sub-sector which listed on Indonesia Stock Exchange in 2012-2016 . The number of samples used in this study was 14 companies taken using Cencus sampling technique. .The method of data analysis used in this study was multiple linear regression analysis. The results of this study indicate that the capital structure had a negative effect on the company value and financial performance had a positive effect on company value. Suggested: For investors to pay attention to the profitability and capital structure generated by the company so that it can obtain a higher return.
PENGARUH PENGUNGKAPAN IDENTITAS ETIS ISLAM, AGENCY COST DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN (STUDI PADA BANK UMUM SYARIAH YANG TERDAFTAR DI OTORITAS JASA KEUANGAN PERIODE 2016-2018) Mursidah, Mursidah; Yunina, Yunina; Zahara, Meutia
Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2021): Februari 2021
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v9i1.3726

Abstract

Abstract: This study aimed to examine the influence of the Islamic ethical indentity disclosure, agency cost, and intellectual capital to the financial performance proxied by return on asset (ROA) in Islamic commercial bank in 2016-2018. Secondary data were used from annual report were published on the website etch Islamic bank between 2016-2018. The purposive sampling method using in this research, so there are theerten Islamic banks are object of research. The analytical method used is multiple linier regresstion analysis using the SPSS 20 softwer program. The results of this study shows that partial of the Islamic ethical identity disclosure have not effect on the financial performance proxied by return on asset (ROA) in Islamic commercial bank, the agency cost have effect negative on the financial performance proxied by return on asset (ROA) in Islamic commercial bank, and intellectual capital have effect positif on the financial performance proxied by return on asset (ROA) in Islamic commercial bank in 2016-2018. Keywords: Islamic ethical identity disclosure, agency cost intellectual capital, financial performance and  ROA.
The Investment Behavior through Supply Chain Strategy of Acehness Entrepreneurs, Indonesia Jumadil Saputra; Iswadi Iswadi; Yunina Yunina; Muhammad Haykal; Wahyuddin Albra
International Journal of Supply Chain Management Vol 8, No 5 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.421 KB)

Abstract

The aim of this is to analyze the investment behavior of Acehnese entrepreneurs by considering the individual characteristics of entrepreneurs. This study was analyzed using a quantitative descriptive approach. The number of samples was 150 Aceh Entrepreneurs in 10 districts/cities in Aceh. The selected entrepreneurs who have been designated as Taxable Entrepreneurs (PKP) by the Directorate General of Taxes. The sampling technique used is judgment sampling. The research data collected by using a closed questionnaire. The results of the study show that Acehnese entrepreneurs have risk-averse behavior in making investment decisions. The results of the study also show that Acehnese entrepreneurs consider investments by sharia principles. Entrepreneurs with an older age tend to have alternative investments in financial assets. Factors of saturation and reliability cause this tendency. Older entrepreneurs are becoming increasingly uncomfortable with the business they are running right now, but they are worried about the significant risks of diversifying investment into financial assets. Education needs to be given about investing in the financial sector for Acehnese entrepreneurs, especially for older entrepreneurs.
The Effect of Capital Intensity, Litigation Risk, Profitability, Cash Flow, Institutional Ownership, and Company Size on Accounting Conservatism Safira, Nur Intan; mursidah, mursidah; Indrayani, Indrayani; Yunina, Yunina
Jurnal Akuntansi dan Keuangan Vol. 12 No. 1 (2024): Maret 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i1.16057

Abstract

This study aims to examine the effect of capital intensity, litigation risk, profitability, cash flow, institutional ownership, and company size on accounting conservatism. The population of this study was BUMN companies listed on the Indonesia Stock Exchange (BEI) from 2017 to 2022. Samples were collected using the purposive sampling method, and 14 companies were sampled with an observation period of 6 years, resulting in 84 observations. The research method employed a quantitative approach with data analysis techniques using classical assumption tests. Hypothesis testing was conducted using panel data regression methods with the assistance of the EViews ver.12 program. The results of this study indicate that capital intensity had a positive but insignificant effect on accounting conservatism. Litigation risk had a significant positive effect on accounting conservatism. Profitability had a negative and significant effect on accounting conservatism. Cash flow had a significant positive effect on accounting conservatism. Institutional ownership had a positive but insignificant effect on accounting conservatism. The size of the company had a negative and significant effect on accounting conservatism.
PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJERIAL, LEVERAGE, UKURAN PERUSAHAAN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN (PERUSAHAAN MANUFAKTUR ANEKA INDUSTRI TAHUN 2019-2022) Nadhilah, Putri; Mursidah, Mursidah; yunina, yunina; indrayani, indrayani
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 25 No. 2 (2024): Oktober
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v25i2.1414

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh profitabilitas, kepemilikan manajerial, leverage, ukuran perusahaan, dan struktur modal terhadap nilai perusahaan pada perusahaan manufaktur aneka industri tahun 2019-2022. Penelitian ini menggunakan data sekunder yang berbentuk laporan tahunan yang diperoleh dari website masing-masing perusahaan. Sampel yang digunakan dalam penelitian ini terdiri dari 31 perusahaan manufaktur aneka industri, di mana metode analisis data yang digunakan adalah uji regresi linier berganda dengan menggunakan bantuan perangkat lunak eviews versi 10. Hasil penelitian menunjukkan bahwa (1) return on assets tidak berpengaruh signifikan terhadap nilai perusahaan. Kemudian (2) kepemilikan manajerial tidak berpengaruh signifikan terhadap nilai perusahaan, selanjutnya (3) leverage berpengaruh signifikan terhadap nilai perusahaan, dan (4) ukuran perusahan berpengaruh signifikan terhadap nilai perusahaan, serta (5) struktur modal berpengaruh signifikan terhadap nilai perusahaan. Hal ini menunjukkan bahwa return on assets dan kepemilikan manajerial tidak memberikan dampak yang signifikan dalam meningkatkan nilai perusahaan. Sementara itu, semakin tinggi tingkat leverage yang dimiliki oleh perusahaan aneka industri, maka semakin tinggi pula nilai perusahaan aneka industri tersebut. Sedangkan ukuran perusahaan dan struktur modal memberikan dampak yang negatif terhadap nilai perusahaan yang mengindikasikan bahwa semakin besar ukuran perusahaan dan struktur modal yang dimiliki oleh perusahaan aneka industri akan berdampak pada penurunan nilai yang dimiliki oleh perusahaan aneka industri yang terdaftar di Bursa Efek Indonesia tahun 2019-2022.Kata Kunci : Profitabilitas, Kepemilikan Manajerial, Leverage, Ukuran Perusahaan, Struktur Modal, Nilai Perusahaan
Pengaruh Dana Syirkah Temporer dan Islamic Corporate Governance Terhadap Kinerja Maqashid Syariah Bank Umum Syariah di Indonesia yang Terdaftar di Otoritas Jasa Keuangan (OJK) Periode 2017-2022 Safitri, Razila Aulina; Mursidah, Mursidah; Indrayani, Indrayani; Yunina, Yunina
Jurnal Riset Mahasiswa Akuntansi Vol. 13 No. 1 (2025): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 13 NOMOR 1 TAHUN 2025
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v13i1.11660

Abstract

This study aims to determine the influence of temporary syirkah funds and Islamic corporate governance on the performance of maqashid sharia of Sharia Commercial Banks in Indonesia registered in the Financial Services Authority for the period 2017-2022. This research uses secondary data in the form of annual reports from each Sharia Commercial Bank obtained from each Sharia Commercial Bank’s website. The sample in this study consists of 10 Sharia Commercial Banks in Indonesia registered with the Financial Services Authority for the period 2017-2022. The data analysis method used is multiple linear regression test using the help of Eviews version 10 software. The results of the study show that temporary syirkah funds and Islamic corporate governance partially do not significantly affect the performance of maqashid sharia. Meanwhile, based on the results of simultaneous tests, it was found that temporary syirkah funds and Islamic corporate governance simultaneously do not significantly affect the performance of maqashid sharia of Sharia Commercial Banks in Indonesia registered with the Financial Services Authority for the period 2017-2022. This indicates that both temporary syirkah funds and Islamic corporate governance do not have a significant impact or contribution in improving the performance of maqashid sharia of Sharia Commercial Banks in Indonesia.
Pengaruh Leverage, Earning Variability, Dan Dividend Payout Ratio Terhadap Beta Saham Marhamah, Marhamah; Mursidah, Mursidah; Yunita, Nur Afni; Yunina, Yunina; Indrayani, Indrayani
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 24 No. 2 (2023): Oktober
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v24i2.1046

Abstract

This study aims to examine the effect of leverage, earning variability, and dividend payout ratio on stock beta (study on companies listed on the Jakarta Islamic Index (JII) in 2018-2020). The sample in this study consisted of 15 companies listed on the Jakarta Islamic Index with data published on the Indonesian Stock Exchange. This study use panel data of 45 observations with panel data regression estimation with a fixed effect model assisted by the E-views 10 program. The results of the study found that leverage and dividend payout ratio variables have a positive effect on stock beta, while earning variability has a negative effect on stock beta
Co-Authors Akbar Gani, Akbar Asmaul Husna Bustami Bustami Eftiana, Neny INDRAYANI INDRAYANI Iswadi Iswadi Jumadil Saputra Marhamah Marhamah Meldawati, Yesi Muhammad Haykal Mursidah , Mursidah Mursidah Mursidah, Mursidah Nadhilah, Putri Nur Fadillah, Nur Nurhasanah Nurhasanah Safira, Nur Intan Safitri, Razila Aulina Wahyuddin Wiwik Handayani