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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Pendidikan dan Konseling Akurasi : Jurnal Studi Akuntansi dan Keuangan Nusantara Hasana Journal Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Dara Nida Utamie
Universitas Islam Al-Azhar
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Nursing Social Sciences Other

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DETERMINAN IMPLEMENTASI INTEGRATED REPORTING PADA PERUSAHAAN MANUFAKTUR Utamie, Dara Nida
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 3 (2021): JE. Vol 9 No 3 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.653 KB) | DOI: 10.35794/emba.v9i3.35781

Abstract

 AbstrakPenelitian ini bertujuan menganalisis pengaruh Komite Audit, Profitabilitas, Ukuran dan Leverage terhadap Implementasi Integrated Reporting Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia dengan menggunakan alat analisis regresi berganda. Temuan penelitian menunjukkan bahwa tidak terdapat pengaruh Komite Audit dan leverage dengan Integrated Reporting, sedangkan  variabel Profitabilitas dan Ukuran Perusahaan terdapat pengaruh positif signifikan terhadap Integrated Reporting. Implikasi dari penelitian ini bahwa dalam pengimplementasian Integrated Reporting perlu dijadikan sebagai suatu alat untuk mencapai suatu tujuan jangka pendek, menengah maupun jangka Panjang yang dapat memberikan keuntungan kepada para stakeholder karena mereka akan memiliki informasi yang lebih baik dan dapat menjadi dasar keputusan tentang bagaimana suatu entitas menciptakan sebuah nilai dari waktu ke waktu.Kata Kunci: Komite Audit, Profitabilitas, Ukuran Perusahaan, Leverage dan Integrated ReportingAbstrackThis study aims to analyze the effect of the Audit Committee, profitability, size and leverage on the implementation of integrated reporting in manufacturing companies listed on the Indonesia Stock Exchange using multiple regression analysis tools. The research findings indicate that there is no effect of the audit committee and leverage with integrated reporting, while the profitability and company size variables have a significant positive effect on integrated reporting. The implication of the research is that the implementation of integrated reporting needs to be used as a tool to achieve a short medium and long term goal that can provide benefits to stakeholders because they will have better information and can be the basis for decisions about how an entity creates a value over time.Keywords : audit committee, profitability, company size, leverage and integrated reporting.
TRANSAKSI DERIVATIF LINDUNG NILAI (HEDGING) PADA BANK BUMN Utamie, Dara Nida
Nusantara Hasana Journal Vol. 1 No. 9 (2022): Nusantara Hasana Journal, February 2022
Publisher : Nusantara Hasana Berdikari

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

Abstract

This study aims to determine the application of hedging derivative transactions at state-owned banks in Indonesia. The research method used in this study is a qualitative approach with content analysis. This study uses the financial statements of 2020. The results show that the state-owned banks, namely BNI, BRI, BTN and Mandiri, are using derivative instruments to hedge. The derivative transactions in question are swaps, spots, forward contracts and options. In addition, the use of derivative instruments in banking is used as risk mitigation. The efforts carried out by state-owned banks are included on a large scale which have more potential to use derivative instruments. The cost of using derivatives is considered a variable cost and usually large-scale companies such as state-owned enterprises have more funds to bear these costs and consider the economic benefits.
Analisis Kinerja Keuangan PT Telekomunikasi Indonesia Pada Masa Pandemi Dara Nida Utamie
Jurnal Pendidikan dan Konseling (JPDK) Vol. 4 No. 4 (2022): Jurnal Pendidikan dan Konseling
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.328 KB) | DOI: 10.31004/jpdk.v4i4.6039

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja Keuangan PT. Telekomunikasi Indonesia dengan menggunakan analisis rasio keuangan pada tahun 2019 dan 2020. Rasio keuangan yang dianalisis meliputi rasio likuiditas, solvabilitas, aktivitas dan profitabilitas. Hasil analisis menunjukkan bahwa rasio solvabilitas mengalami peningkatan, hal ini menunjukkan bahwa dalam membayar utang jangka panjangnya adalah positif dan memiliki resiko gagal bayar yang relatif rendah. Rasio aktivitas mengalami kenaikan, hal ini menunjukkan bahwa penggunaan sumber daya yang dimiliki digunakan secara optimal untuk menghasilkan lebih banyak penjualan dengan beberapa asset yang dimiliki. Rasio profitabilitas mengalami peningkatan, hal ini menunjukkan bahwa perusahaan dalam mengahsilkan laba dari penjualan sangat optimal dan menggunakan modalnya sangat baik. Berbeda halnya dengan rasio likuiditas yang mengalami penurunan, hal ini menunjukkan bahwa menurunnya kemampuan perusahaan dalam membayar utang jangka pendeknya.
PENGELOLAAN MODAL USAHA DAN PENJUALAN KREDIT BARANG DENGAN PRINSIP QARDHUL HASAN Utamie, Dara Nida
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5597

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui Pengelolaan Modal Usaha Dan Penjualan Kredit Barang Dengan Prinsip Qardhul Hasan. Metode yang diterapkan dalam studi ini adalah pendekatan kualitatif dengan pendekatan deskriptif. Dalam penelitian ini dilakukan wawancara langsung kepada pemilik usaha. Hasil penelitian ini menunjukkan bahwa Pengelolaan modal usaha berbasis Qardhul Hasan memungkinkan pemilik usaha mendapatkan tambahan modal tanpa bunga dan administrasi rumit. Sistem kredit barang dengan cicilan fleksibel meningkatkan aksesibilitas pembeli. Kepercayaan antar pihak mendukung kelangsungan usaha, sementara pencatatan manual perlu dioptimalkan untuk efisiensi dan mitigasi risiko keuangan.
ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI PADA PT PTOFESIONAL TELEKOMUNIKASI INDONESIA (PRTL) Riyan Rama Putra; Triana Lidona Aprilani; Baiq Dewi Lita Andiana; Dara Nida Utamie
Nusantara Hasana Journal Vol. 5 No. 5 (2025): Nusantara Hasana Journal, October 2025
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v5i5.1715

Abstract

PT Profesional Telekomunikasi Indonesia Tbk (PRTL) officially took over 94.03% of PT Solusi Tunas Pratama Tbk (SUPR) shares. Acquisition is the takeover of ownership or control of shares or assets of another company, either partially or in whole, where both companies continue to exist as separate legal entities. This study was conducted to determine the differences in financial performance before and after the acquisition of PT Profesional Telekomunikasi Indonesia for the period 2018 - 2023. This research method uses quantitative with comparative analysis, using data analysis techniques through the Excel Application and graphical analysis based on PT Protelindo's annual financial report. The results of the analysis showed a significant decrease in the liquidity and solvency ratios post-acquisition, although several profitability and activity ratios showed an increase. Overall, PRTL's financial performance tended to deteriorate after the acquisition, indicating challenges in maintaining short- and long-term financial stability. This study concludes that acquisitions do not always guarantee improved financial performance and emphasizes the importance of careful planning and integration post-acquisition. These findings provide theoretical and practical implic
PEMAHAMAN AKUNTANSI DASAR PADA USAHA MIKRO KECIL DAN MENENGAH DI DUSUN NGOROK DESA KOPANG REMBIGA Baiq Qistinnisa; Aminy, Muhammad Habibullah; Dara Nida Utamie; Triana Lidona Aprilani
Nusantara Hasana Journal Vol. 5 No. 5 (2025): Nusantara Hasana Journal, October 2025
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v5i5.1716

Abstract

This study aims to evaluate the extent to which Micro, Small, and Medium Enterprises (MSMEs) in Ngorok Hamlet, Kopang Rembiga Village, Central Lombok Regency understand basic accounting. Although MSMEs have a crucial role in the local economy, many business actors in this area have not implemented accounting records in accordance with existing standards. In this study, a descriptive qualitative method was used by conducting in-depth interviews with five selected business actors. The research findings show that their understanding of basic accounting is still very limited, where most MSME actors do not understand or do not carry out financial records systematically. The factors that cause this include low levels of accounting literacy, non participation in training, and lack of resources. This study recommends that community-based training be held and the use of simple technology as a solution to improve the efficiency of financial management and business continuity through the application of basic accounting in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM).
Accounting Review of Recording of Joper Chicken Inventory as a Biological Asset Based on PSAK 69 Utamie, Dara Nida; Fitratunnisa, Puja
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 5 No. 1 (2025): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v5i1.1953

Abstract

Small-scale poultry farmers like CV Almarn Ligurbar Farm typically do not classify chickens as biological assets in accordance with PSAK 69. This results in financial statements inaccurately reflecting their actual economic worth. This study aims to analyze the method of recording chicken inventory that meets the PSAK 69 standards regarding biological assets, analyzing the differences between the recording practices carried out and the standards set out in PSAK 69.  PSAK 69 requires the measurement of biological assets using fair value less costs to sell. This study was conducted on small-scale chicken farmers, namely CV Almarn Ligurbar Farm. This study uses a descriptive qualitative approach with a case study method. The results of the study indicate that farmers have not fully implemented PSAK 69 due to limitations in understanding accounting standards, lack of financial records, and uncertainty in market prices. Recording is not carried out as chickens as biological assets during their growth period at CV Almarn Ligurbarn Farm, which has a significant impact on the validity and reliability of the resulting financial statements. Based on PSAK 69, chickens in the care process including the initial, intermediate, and pre-harvest phases are recognized as active biological assets that experience changes in both quantity and quality, so they should be recognized and valued in accounting. However, the reality in the field indicates that these chickens are seen only as part of the production process, without official recognition as assets in the statement of financial position.
Pengaruh Managerial Tenure Terhadap Tax Avoidance Noviawan, Andika; Dara Nida Utamie
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 3 No 1 (2020): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2020
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v3i1.24

Abstract

Tujuan penelitian ini adalah untuk menganalisis hubungan antara managerial tenure terhadap tax avoidance. Return on Asset (ROA) dan leverage dianalisis sebagai variabel kontrol dalam penelitian ini. Pengujian dilakukan pada 65 perusahaan manufaktur di Bursa Efek Indonesia selama periode 2015-2017 dengan Partial Least Square. Hasil penelitian menunjukkan managerial tenure tidak berpengaruh signifikan terhadap tax avoidance. Chief Executive Officer (CEO) tidak melakukan tax avoidance guna mendongkrak reputasinya untuk memperpanjang masa kerja (tenure). Para CEO berupaya meningkatkan kinerja untuk memperoleh kepercayaan pemilik perusahaan, sehingga memperbesar peluang tetap menempati posisinya saat ini. Temuan lainnya penelitian ini adalah bahwa ROA yang dihasilkan perusahaan bukan merupakan pemicu tindakan tax avoidance. Selain itu, leverage tidak memiliki pengaruh terhadap tax avoidance yang mengindikasikan bahwa apapun sumber permodalan yang digunakan perusahaan bukan merupakan upaya menghindari pajak. Implikasi penelitian ini tertuju pada strategi tax avoidance yang menarik sekaligus menguntungkan bagi perusahaan, namun di sisi lain dapat berdampak negatif dan merugikan.
Co-Authors Akram, Akram Andiana, Baiq Dewi Lita Baiq Qistinnisa Fitratunnisa, Puja I Nyoman Nugraha Ardana Putra Noviawan, Andika Riyan Rama Putra Triana Lidona Aprilani