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All Journal IJCCS (Indonesian Journal of Computing and Cybernetics Systems) TEKNIK Nurse Media Journal of Nursing Jurnal Teknik ITS Jurnal Teknik Lingkungan Suhuf Edukasia Islamika Wahana Islamika: Jurnal Studi Keislaman Jurnal Serambi Engineering EduTeach: Jurnal Edukasi dan Teknologi Pembelajaran Tamaddun : Jurnal Pendidikan dan Pemikiran Keagamaan Jurnal Pendidikan Ekonomi, Akuntansi dan Kewirausahaan (JPEAKU) Journal Economic Excellence Ibnu Sina Equivalent : Journal of Economic, Accounting and Management La-Tahzan: Jurnal Pendidikan Islam Jurnal Ilmiah Akuntansi Edukasia Islamika: Jurnal Pendidikan Islam
Badrus Zaman
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Efektivitas dan Kontribusi Hasil Pengelolaan Kekayaan Daerah yang Dipisahkan terhadap PAD Kabupaten dan Kota di Jawa Timur Barep Setiaji; Badrus Zaman; Linawati
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1.666

Abstract

Abstract : This research is motivated by the problem of Realization of Separated Regional Management Wealth Results (RSRMWR) in East Java which has experienced fluctuations over the last three year period. Because the decline could result from less than optimal management of the business entity, it is estimated that the Regional Owned Enterprises (ROE) sector will become a business entity that always suffers losses and burdens the Regional Revenue and Expenditure Budget (RREB). It is expected to contribute to Regional Original Income (ROI), but in the field more grants flow from the RREB to ROE, while a small share of profits from ROE is set aside for ROI. The research aims to determine and analyze the effectiveness and contribution of RSRMWR to ROI. The research approach uses quantitative causality. The type of data used in this research is secondary data sourced from djpk.kemenkeu.go.id, the analysis method used is multiple linear regression analysis. The results of this research show that partially and simultaneously the effectiveness of RSRMWR and the contribution of RSRMWR do not have a significant effect on the ROI of Regencies and Cities in East Java in 2021-2023.  Abstrak : Penelitian ini dilatarbelakangi oleh permasalahan realisasi Hasil Kekayaan Pengelolaan Daerah Yang Dipisahkan (HPKDYD) di Jawa Timur yang mengalami fluktuasi selama periode tiga tahun terakhir. Sebab turun bisa dari pengelolaan badan usahanya kurang maksimal, diperkirakan sektor BUMD menjadi badan usaha yang selalu rugi serta membebani APBD. Diharapkan memberikan kontribusi untuk Pendapatan Asli Daerah (PAD) namun di lapangan lebih banyak hibah mengalir dari APBD untuk BUMD, sedangkan sedikit bagian laba dari BUMD yang disisihkan untuk PAD. Penelitian bertujuan untuk mengetahui dan menganalisis efektivitas dan kontribusi HPKDYD terhadap PAD. Pendekatan penelitian menggunakan kuantitatif kausalitas. Jenis data yang digunakan dalam penelitian ini data sekunder bersumber djpk.kemenkeu.go.id, metode analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara parsial dan simultan efektivitas HPKDYD dan kontribusi HPKDYD tidak berpengaruh signifikan terhadap PAD Kabupaten dan Kota di Jawa Timur tahun 2021-2023.
Analsisis Laporan Keuangan Perusahaan Food and Beverage (FNB) di BEI (Bursa Efek Indonesia) Moch. Ardan Al Mahdi Arifin; Erna Puspita; Badrus Zaman
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1.671

Abstract

Abstract : The performance of a company, especially a public company, often influences the company's share price. One aspect that is an indicator for investors in analyzing a company's share price is financial performance. Financial performance is reflected through financial ratios in the company's financial reports. Some financial ratios include profitability, liquidity and leverage ratios. This research aims to analyze the influence of profitability, liquidity and leverage ratios on share prices of food and beverages (FnB) sector companies listed on the Indonesia Stock Exchange (BEI) for the period 2021 - 2023. In this research a quantitative causality approach is used. A total of 15 food and beverages (FnB) sector companies were the subjects of this research. The analytical method used is multiple linear regression analysis with hypothesis testing in the form of t test, F test and determination test. Based on the results of the analysis that has been carried out, it is known that profitability, liquidity and leverage partially and simultaneously influence the share prices of companies in the food and beverages (FnB) sector for the 2021 - 2023 reporting period. Abstrak : Kinerja suatu perusahaan khususnya pada perusahaan terbuka seringkali berpengaruh terhadap harga saham perusahaan. Salah satu aspek yang menjadi indikator investor dalam menganalisis harga saham perusahaan adalah kinerja keuangan. Kinerja keuangan tercermin melalui rasio keuangan dalam laporan keuangan perusahaan. Beberapa rasio keuangan diantaranya adalah rasio profitabilitas, likuiditas, dan leverage. Penelitian ini bertujuan untuk menganalisis pengaruh rasio profitabilitas, likuiditas, dan leverage terhadap harga saham perusahaan sektor food and beverages (FnB) yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021 – 2023. Dalam penelitian ini digunakan pendekatan kuantitatif kausalitas. Sebanyak 15 perusahaan sektor food and beverages (FnB) menjadi subyek dalam penelitian ini. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan uji hipotesis berupa uji t, uji F, dan uji determinasi. Berdasarkan hasil analisis yang telah dilakukan, diketahui  bahwa profitabilitas, likuiditas, dan leverage secara parsial dan simultan berpengaruh terhadap harga saham perusahaan sektor food and beverages (FnB) periode pelaporan 2021 – 2023.
Pengaruh Edukasi Pasar Modal, Pengetahuan Investasi, dan Kemampuan Finansial Terhadap Minat Berinvestasi Mahasiswa Mareta Selvia Riswahyuning; Linawati; Badrus Zaman
JPEAKU (Jurnal Pendidikan Ekonomi Akuntansi Kewirausahaan) Vol 5 No 1 (2025): JPEAKU (Jurnal Pendidikan Ekonomi Akuntansi Kewirausahaan)
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jpeaku.v5i1.26298

Abstract

Penelitian ini dilatarbelakangi mahasiswa sebagai generasi muda berpotensi besar menjadi investor masa depan di pasar modal. Namun temuan menunjukkan partisipasi mahasiswa dalam investasi pasar modal masih tergolong rendah dibandingkan dengan kelompok usia lainnya. Fenomena ini menimbulkan pertanyaan mengenai faktor-faktor yang memengaruhi minat mahasiswa untuk berinvestasi. Penelitian ini bertujuan untuk menganalisis pengaruh edukasi pasar modal, pengetahuan investasi, dan kemampuan finansial terhadap minat berinvestasi pada mahasiswa akuntansi Universitas Nusantara PGRI Kediri. Penelitian ini menggunakan pendekatan kuantitatif dengan metode kausalitas. Analisis data menggunakan analisis regresi linear berganda dengan bantuan software SPSS 30. Sampel yang digunakan dalam penelitian ini berjumlah 188 responden yang merupakan mahasiswa akuntansi tahu 2021 sampai 2023. Hasil penelitian ini menunjukkan bahwa edukasi pasar modal tidak berpengaruh signifikan terhadap minat berinvestasi, sedangkan pengetahuan investasi dan variabel kemampuan finansial berpengaruh signifikan terhadap minat berinvestasi. Temuan dalam penelitian ini mengindikasikan bahwa peningkatan pengetahuan investasi dan kemampuan finansial dapat menjadi faktor penting dalam mendorong minat mahasiswa untuk berinvestasi di pasar modal.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM INFORMASI AKUNTANSI, DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PADA CV INAURA ANUGERAH Ibna Ridwanika Zahar; Badrus Zaman; Andy Kurniawan
Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2025): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/rdkdcr32

Abstract

The study examined the impact of human resource competency, accounting information systems, and internal control on the quality of financial reports at CV Inaura Anugerah. To achieve this objective, the study employed a quantitative method with multiple linear regression analysis. A total of 54 participants participated in the study and were selected using a purposive sampling method. The study's findings indicate that, separately, human resource competency does not significantly influence the quality of financial reports. Conversely, SIA and internal control were shown to have a significant influence. Overall, all three aspects significantly impact the quality of financial reports. The uniqueness of the study is that the quality of financial reports is more influenced by the optimal performance of SIA and internal control implemented, compared to human resource competency. These findings lead the company to seek ways to improve the quality of the financial reports it produces
PENGARUH SISTEM INFORMASI AKUNTANSI, MOTIVASI KERJA DAN KAPASITAS SUMBER DAYA MANUSIA TERHADAP KINERJA KARYAWAN PADA CV. INAURA ANUGERAH Nurul Khoiriyah; Badrus Zaman; Andy Kurniawan
Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2025): Agustus : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/5pyj4j35

Abstract

Companies are required to enhance efficiency and competitiveness amid rapid technological advancements and intense business competition. Employee performance is a strategic factor that significantly determines a company’s success. This study aims to examine the influence of the accounting information system (AIS), work motivation, and human resource (HR) capacity on employee performance at CV Inaura Anugerah. The research applies a quantitative approach using survey techniques and multiple linear regression analysis via SPSS. The sample consists of 54 employees directly involved in operating the AIS, selected through purposive sampling.The t-test results show that AIS (sig. 0.000) and work motivation (sig. 0.016) have a significant effect on performance, while HR capacity (sig. 0.155) is not significant. The F-test result (sig. 0.000) indicates that the three variables simultaneously affect performance. The coefficient of determination (R²) of 0.398 reveals that 39.8% of the variation in employee performance can be explained by these variables. The research instruments are also proven to be valid and reliable.These findings highlight that effective implementation of accounting technology and strong work motivation play a vital role in improving employee performance. Therefore, it is recommended that the company enhance AIS integration and strengthen a structured motivation system to support sustainable performance improvement
Co-Authors Aditya Putra Mahardhika admin admin Andy Kurniawan Barep Setiaji Chandra Intan Berliana Diah Nurdiwaty Diah Pratiwi Edi Winarko Evelyne Hanaseta Gaidha Lutfi Fadzilatunnisa Ibna Ridwanika Zahar Ika Bagus Priyambada Ilmilia Nurul Khasanah Islamiyah Nur Hidayati Jahruddin Jahruddin Linawati Lintang Tyas Perdana Lucky Andoyo M. Arief Budihardjo Mareta Selvia Riswahyuning Moch. Ardan Al Mahdi Arifin Mochtar Hadiwidodo Muhammad Zaki Firman Ilhami Nurul Khoiriyah Puspita, Erna Risna Widya Rachmanila Sardono Sarwito Sari Sudarmiati Sri Sumiyati Syafrudin Syafrudin