Article Per Year (5 Year)
p-Index From 2020 - 2025
1.152
P-Index
This Author published in this journals
All Journal AkMen JURNAL ILMIAH Al-Buhuts (e-journal) Jurnal Unicorn ADPERTISI Ekopedia: Jurnal Ilmiah Ekonomi
Rostiaty Yunus
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
ANALISIS METODE PENGAKUAN PENDAPATAN PADA PT. CAHAYA SURYA PERSADA DI MAKASSAR Rostiaty Yunus
AkMen JURNAL ILMIAH Vol 11 No 1 (2014): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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

Abstract

This study aims to determine how the recognition that applied by the company with a statement of Financial Accounting Standard 23 In. Light Surya Persada In Makassar. the method used is descriptive method in a way that suggests Comparative recognition in the company and comparing with Financial Accounting Standards (IFRSs) No. 23. Results showed that recognition pendapaatan at. Surya Persada Light Special and contract income, using the amount of the contract price is recognized or approved by the employer as income (gross concep) This is in accordance with the provisions outlined SAK.
ANALISA LAPORAN ARUS KAS SEBAGAI ALAT BANTU DALAM PENILAIAN KINERJA KEUANGAN PADA PDAM TIRTA MANAKARRA Rostiaty Yunus
AkMen JURNAL ILMIAH Vol 12 No 2 (2015): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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

Abstract

This study aims to determine whether the Regional Water Company Tirta Manakarra already using the Statement of Cash Flows in assessing financial performance. As for the method of analysis used in this research is quantitative descriptive analysis method with a comparative analysis techniques as well as horizontal and vertical analysis of financial ratios. From the discussion and analysis showed Horizontal analysis of the cash flows in 2010-2012 continues to increase each period. Analysis vertically to increase and decrease the flow of cash and cash equivalents, for the comparison of operating activities and investments have increased, while the funding activities decreased quite dramatically. Based on the evaluation of financial performance through results pebandinganCash Flow Return On Debt And Equitypada in 2010 at 0.05 and increased in 2011 as much as 0.12, and so also in the year 2012 as many as 0.12.
Pengaruh Perputaran Persediaan, Modal Kerja, Volume Penjualan Dan Biaya Produksi Terhadapa Laba Bersih Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia.2017-2020 Yusriadi Hala; Arsyad Paweroy; Neng Indriyani; Rostiaty Yunus
Jurnal Unicorn ADPERTISI Vol. 1 No. 1 (2022): Juli 2022
Publisher : Jurnal Unicorn ADPERTISI

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

Abstract

Yusriadi Hala, Arsyad Paweroy, Neng Indriyani, Rostiaty Yunus Pengaruh Perputaran Persediaan, Modal Kerja, Volume Penjualan Dan Biaya Produksi Terhadapa Laba Bersih Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia. 2017-2020 Penelitian ini bertujuan untuk mengetahui pengaruh perputaran persediaan, modal kerja, volume penjualan dan biaya produksi terhadap laba bersih pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Pengumpulan data dalam penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan yang diakses melalui situs www.idx.co.id. Populasi 26 perusahaan dengan Teknik pengambilan sampel menggunakan purposive sampling method. Maka diperoleh 13 perusahaan yang digunakan dalam penelitian ini dengan periode pengamatan 4 tahun mulai dari tahun 2017-2020 sehingga data yang diolah sebanyak 52 observasi. Hasil data penelitian tersebut telah diuji asumsi klasik berupa asumsi normalitas, asumsi multikolineritas, dan asumsi heteroskedastisitas. Metode analisis data menggunakan Teknik regresi linier berganda dan uji hipotesis setelah data dikumpulkan. Data dianalisis menggunakan program SPSS (Statistic Product and Service Solution) Versi 21. Hasil penelitian menunjukkan bahwa Perputaran Persediaan berpengaruh positif dan signifikan terhadap Laba Bersih, Modal kerja berpengaruh negatif dan tidak signifikan terhadap Laba Bersih, Volume penjualan berpengaruh negatif dan tidak signifikan terhadap Laba Bersih, dan Biaya Produksi berpengaruh negatif dan tidak signifikan terhadap Laba Bersih.
Pengaruh Sistem Pengendalian Internal Dan Sistem Informasi Akuntansi Terhadap Pemberian Kredit Tamsil, Tamsil; Yunus, Rostiaty
Jurnal Unicorn ADPERTISI Vol. 2 No. 2 (2024): Januari 2024
Publisher : Jurnal Unicorn ADPERTISI

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

Abstract

The purpose of this study is to examine the effect of the internal control system on lending and examine the effect of the accounting information system on lending. The population in this study is employees related to lending, control and finance at PT Bank Negara Indonesia (Persero), Tbk. The sampling technique used in this study uses purposive sampling which is a method of determining samples based on certain scales, or sampling techniques with certain criteria. Based on these criteria, 9 divisions and 6 respondents from each division were determined. Then the total sample is 54 respondents. Research data collection is sourced from questionnaires and research data that has been collected is processed by multiple linear regression analysis. The results of the study found that the internal control system has a positive and significant effect on lending and the accounting information system has a positive and significant effect on lending.
Dampak Struktur Modal dan Ukuran Perusahaan terhadap Kinerja Keuangan Perusahaan Sektor Konsumsi di Indonesia Fitri Indah Sari M; Mariati M; Rostiaty Yunus; Astuty Hasti
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 3 (2025): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/ep04kv46

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal dan ukuran perusahaan terhadap kinerja keuangan perusahaan sektor konsumsi yang terdaftar di Bursa Efek Indonesia. Struktur modal diukur menggunakan Debt to Equity Ratio (DER), ukuran perusahaan menggunakan logaritma natural dari total aset, sedangkan kinerja keuangan diukur dengan Return on Assets (ROA). Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi data panel Fixed Effect Model (FEM) terhadap data sekunder dari laporan keuangan perusahaan sektor konsumsi selama periode 2020–2024. Hasil penelitian menunjukkan bahwa struktur modal berpengaruh negatif dan signifikan terhadap kinerja keuangan, sedangkan ukuran perusahaan berpengaruh positif dan signifikan terhadap kinerja keuangan. Secara simultan, struktur modal dan ukuran perusahaan berpengaruh signifikan terhadap kinerja keuangan perusahaan. Temuan ini memberikan implikasi penting bagi manajer dan investor dalam merumuskan strategi pembiayaan dan pengembangan skala usaha guna meningkatkan profitabilitas di tengah persaingan sektor konsumsi yang kompetitif.
Literasi Keuangan, Pendapatan dan Perilaku Keuangan: Dampaknya Terhadap Keputusan Investasi Jamali, Hisnol; Yunus, Rostiaty; Ningsih, Wahyuni Yusria
Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i2.4214

Abstract

This research explores the correlation between financial literacy, income, financial behavior, and investment decisions among the STIKES employees. A total of 61 respondents participated in the study using a Likert-scale questionnaire. The data analysis technique employed was Structural Equation Modeling Partial Least Squares (SEM PLS). The research findings indicate that financial literacy has a positive impact, though not significant, on investment decisions. This highlights the importance of financial literacy, albeit not as the primary determinant. Meanwhile, income, despite having a positive effect, also lacks significance in influencing investment decisions. The most striking revelation is the significant and positive influence of financial behavior on investment decisions. Aspects such as regular savings, debt reduction, financial planning, and periodic investment evaluation are crucial in shaping individual investment decisions. This study provides in-depth insights into the factors influencing investment decisions among STIKES employees. The primary implications underscore the need for more attention to developing healthy financial behaviors, offering financial consultation services, and financial education focused on practical practices to assist individuals in managing their investments wisely. These findings can serve as a foundation for designing better financial strategies for STIKES employees and other stakeholders, paving the way for a better future
Pengaruh Strategi Operasi dan Penerapan Akuntansi Manajemen Lingkungan terhadap Inovasi Produk Hala, Yusriadi; Rostiaty Yunus; Tamsil, Tamsil
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.5162

Abstract

This study aims to determine the Influence of Operation Strategy and the Application of Environmental Management Accounting on Product Innovation in Food & Beverage Companies Listed on the Indonesia Stock Exchange (IDX). Data collection uses secondary data obtained from the financial statements of food and beverage companies for the 2020-2023 period. The test results of the data have been tested using the data analysis method using logistic regression techniques. The results show that partially the operation strategy has an effect on product innovation while environmental management accounting has no effect on product innovation.
Efektivitas Penggunaan Quick Response Code Indonesian Standard (QRIS) Untuk Meningkatkan Omzet Penjualan pada UMKM Kuliner di Kota Makassar Risal, Risal; Yusriadi Hala; Rostiaty Yunus; Tamsil, Tamsil
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.5705

Abstract

The Effectiveness of Using the Indonesian Standard Quic Response Code (QRIS) to Increase Sales Turnover in Culinary MSMEs in Makassar City. The aim of this research is to find out the obstacles and obstacles that can occur in implementing the Indonesian Standard Quick Response Code (QRIS) payment. This research method uses a qualitative approach, while this type of research is descriptive research. The location of the research was in Makassar City, District. Panakukkang and District. Tamalate. Data collection techniques use observation, interviews and documentation. Data analysis tecniques use data reduction, data presentation, and verification or efforts to draw conclusion. The validity of the data uses source triangulation, engineering triangulation and time triangulation techniques. Based on the research results, it can be concluded. Effectiveness of using QRIS in current MSME food and beverage sales transactions in Makassar City. It can be said to be effective in all effectiveness benchmarks that the aouther uses, including: (a). System quality, (b). Information quality, (c). Quality of service, (d). User, (e). User satisfaction and, (f). Net profit. Barriers or obstacles are disruptions to the network.
Co-Authors Arsyad Paweroy Astuty Hasti Fitri Indah Sari M Hala, Yusriadi Jamali, Hisnol Mariati M Neng Indriyani Tamsil Tamsil Wahyuni Yusria Ningsih, Wahyuni Yusria Yusriadi Hala