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Pengaruh Sistem Informasi Akuntansi Keuangan, Sistem Pengendalian Intern dan Kompetensi Sumber Daya Manusia terhadap Kualitas Laporan Keuangan pada Sekolah Usaha Perikanan Menengah (SUPM) Ladong Kabupaten Aceh Besar Aguswen Aguswen; Ainul Ridha; Intan Novia Astuti
SI-MEN Vol 11 No 2 (2020): Jurnal Si-Men
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

Penelitian ini bertujuan untuk menguji pengaruh sistem informasi akuntansi keuangan, sistem pengendalian intern dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan pada Sekolah Usaha Perikanan Menengah (SUPM) ladong kabupaten Aceh Besar. Penelitian ini menggunakan metode sensus dengan responden yaitu seluruh pegawai pada SUPM ladong Kabupaten Aceh Besar yang berjumlah 73 pegawai. Metode pengumpulan data menggunakan data sekunder dan primer. Hasil penelitian ini ditemukan bahwa Sistem informasi akuntansi, sistem pengendalian internal dan kompetensi sumber daya manusia secara simultan berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pada Sekolah Usaha Perikanan Menengah (SUPM) Ladong Kabupaten Aceh Besar. Sedangkan secara parsial, sistem informasi akuntansi keuangan, sistem pengendalian intern dan kompetensi sumber daya manusia tidak ada yang berpengaruh terhadap kualitas laporan keuangan. Hasil penelitian ini diharapkan bagi SUPM Ladong Kabupaten Aceh Besar dapat bermanfaat dan dapat meningkatkan keandalan laporan keuangan karena menyajikan informasi laporan keuangan secara wajar dan tidak berpihak pada kebutuhan pihak tertentu bukan sebuah prestasi melainkan suatu kewajiban.

Pengaruh Profitabilitas, Leverage dan Firm Size terhadap Cash Holding pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2019 Intan Novia Astuti; Sisca Mediyanti; Ainul Ridha; Eliana Eliana
SI-MEN Vol 12 No 2 (2021): Jurnal SI-MEN
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.45 KB)

This study aims to determine the effect profitability, leverage and firm size on Cash Holding on Banking Companies listed on the Indonesia Stock Exchange in 2017-2019. The population in this study are Banking Companies listed on the Indonesia Stock Exchange in 2017-2019 obtained 45 companies. The sampling method used is purposive sampling method and obtained 25 companies are meet the criteria and 75 data observation are obtained. Data analysis method used is multiple linear regression analysis. The result showed that simultaneous profitability, leverage and firm size effect cash holding. Partially, profitability and leverage effect cash holdings. While firm size has no effect on cash holding.

Debt Maturity, Kebijakan Dividen dan Kepemilikan Institusional serta Pengaruhnya terhadap Kinerja Keuangan pada Perusahaan terindeks LQ45 di Bursa Efek Indonesia Ainul Ridha; Intan Novia Astuti; Ferdi Nazirun Sijabat
SI-MEN Vol 12 No 2 (2021): Jurnal SI-MEN
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

Penelitian ini bertujuan untuk mengetahui pengaruh Debt Maturity, Kebijakan Dividen dan Kepemilikan Institusional terhadap Kinerja Keuangan pada Perusahaan terindeks LQ45 di Bursa Efek Indonesia Tahun 2017–2019. Teknik pengambilan sampel dengan menggunakan teknik purposive sampling sehingga diperoleh sebanyak 24 perusahaan yang memenuhi kriteria sampel. Metode pengujian data yang digunakan adalah Analisis Regresi Linear Berganda dengan menggunakan data Sekunder. Hasil penelitian menunjukkan baik secara Simultan dan secara Parsial, Debt Maturity, Kebijakan Dividen, dan Kepemilikkan Institusional berpengaruh terhadap Kinerja Keuangan pada Perusahaan terindeks LQ45 yang terdaftar di BEI Tahun 2017-2019.

PENGARUH PARTISIPASI ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING PADA DINAS PENDIDIKAN ACEH Eliana Eliana; Intan Novia Astuti; Nurhayati Nurhayati; Rini Gusmadiana
SI-MEN Vol 12 No 2 (2021): Jurnal SI-MEN
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

The purpose of this study was to determine the effect of budgetary participation on managerial performance, the effect of budget target clarity on managerial performance, organizational commitment to moderate the effect of budget participation on managerial performance, organizational commitment to moderate the effect of budget target clarity on managerial performance and to determine the effect of budget participation and clarity. budget targets simultaneously on managerial performance at the Aceh Education Office. The technique of determining the research sample uses the census method where the entire population is used as a research sample, namely the head, secretary, head of subsection, head of division and love, totaling 62 people. The technique of distributing questionnaires in this study was carried out by personally administered questionnaires. Data analysis in this study used simple linear regression analysis and Moderated Regression Analysis with SPSS 20. Based on the results of the study, it was found that (1) budget participation had a positive and significant effect on managerial performance, (2) clarity of budget targets had a positive and significant effect on managerial performance. (3) organizational commitment moderates (strengthens) the positive and significant influence between budget participation on managerial performance (4) organizational commitment moderates (strengthens) the positive and significant effect between the clarity of budget goals on managerial performance, and (5) simultaneous testing shows that Fcount = 22,994 with a correlation coefficient of 89.5% which states that budget participation and clarity of budget targets simultaneously have a positive and significant effect on managerial performance at the Aceh Education Office.

Pengaruh Current Ratio, Debt to Equity Ratio, Return on Assets dan Return on Equity terhadap Harga Saham pada Perusahaan Jasa Sub Sektor Telekomunikasi yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2018-2021 Intan Novia Astuti; Ainul Ridha; Sisca Mediyanti
SI-MEN Vol 14 No 1 (2023): Jurnal SI-MEN
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36083/si-men.v14i1.293

This study aims to determine the effect current ratio, debt to equity ratio, return on assets and return on equity on stock prices in Telecommunications Sub Sector Service companies listed on the Indonesia Stock Exchange (IDX) for 2018-2021. The population in this study are 19 telecommunications sub-sector service companies listed on the Indonesia Stock Exchange (IDX) for 2018-2021. The sample collection method used purposive sampling method in order to obtain 16 companies that met the criteria as samples and obtained 64 observational data. The data analysis method used is multiple linear regression analysis. The results showed that simultaneously Current Ratio (CR), Debt To Equity Ratio (DER), Return On Assets (ROA), Return On Equity (ROE) affect stock prices. Partially, Current Ratio (CR) and Debt to Equity Ratio affect stock prices. Return On Assets (ROA) and Return On Equity (ROE) have no effect on stock prices.

Pengaruh Current Ratio, Debt to Equity Ratio, Return on Assets dan Return on Equity terhadap Harga Saham pada Perusahaan Jasa Sub Sektor Telekomunikasi yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2018-2021 Intan Novia Astuti; Ainul Ridha; Sisca Mediyanti
SI-MEN Vol 14 No 1 (2023): Jurnal SI-MEN
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIES Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36083/si-men.v14i1.299

This study aims to determine the effect current ratio, debt to equity ratio, return on assets and return on equity on stock prices in Telecommunications Sub Sector Service companies listed on the Indonesia Stock Exchange (IDX) for 2018-2021. The population in this study are 19 telecommunications sub-sector service companies listed on the Indonesia Stock Exchange (IDX) for 2018-2021. The sample collection method used purposive sampling method in order to obtain 16 companies that met the criteria as samples and obtained 64 observational data. The data analysis method used is multiple linear regression analysis. The results showed that simultaneously Current Ratio (CR), Debt To Equity Ratio (DER), Return On Assets (ROA), Return On Equity (ROE) affect stock prices. Partially, Current Ratio (CR) and Debt to Equity Ratio affect stock prices. Return On Assets (ROA) and Return On Equity (ROE) have no effect on stock prices.

Pengenalan Pembuatan Laporan Keuangan pada Pekerja Migran Indonesia (PMI) Berbasis Digital Eliana; Isma, Andika; Fathiah; Intan Novia Astuti; Farah Ivana; Indra Kesuma; Sisca Mediyanti
TEKNOVOKASI : Jurnal Pengabdian Masyarakat Volume 1: Issue 3 (September 2023)
Publisher : Jurusan Teknik Informatika dan Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59562/teknovokasi.v1i3.523

Indonesian Migrant Workers (PMI) play an important role in supporting their own country's economy, but often face challenges in managing and reporting their finances. This community service activity aims to introduce digital-based financial reporting to PMIs with the aim of improving their understanding of financial management and facilitating more accurate reporting. The method used in this community service involves counseling and training to PMI on the use of digital-based applications to record their financial transactions. In addition, they were also given a better understanding of the importance of reporting their finances routinely and accurately. In this process, PMIs are taught about basic accounting concepts and how to apply them in recording their personal finances. The results of this service showed an increase in PMI's understanding and skills in managing and reporting their finances. They are able to record transactions in a more structured manner and report their finances more accurately, which can support better financial planning and wiser decision-making. This service activity makes a positive contribution to the economic welfare of PMI and encourages the use of digital technology as an effective tool to improve their financial literacy and financial independence. In addition, this service can be the basis for further program development that supports PMI in their financial aspects.

PENGARUH KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING Eliana, Eliana; Intan Novia Astuti; Indra Kesuma; Muhammad, Muhammad; Lilis Demeta
Journal of Innovation Research and Knowledge Vol. 4 No. 8: Januari 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v4i8.9378

Penelitian ini bertujuan untuk menguji pengaruh kinerja lingkungan terhadap kinerja keuangan dengan Corporate Social Responsibility sebagai variabel intervening pada perusahaan manufaktur sektor pertambangan yang terdaftar di BEI. Populasi dari penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di BEI periode 2020-2022. sampel sebanyak 54 sampel yang dipilih dengan metoda purposive sampling. pengumpulan data metode dokumentasi data sekunder, Metoda analisis data ialah regresi data panel dengan uji path analysis berdasarkan olah data menggunakan program Eviews 12. Hasil penelitian Kinerja Lingkungan tidak berpengaruh signifikan terhadap Kinerja Keuangan, Kinerja Lingkungan berpengaruh signifikan terhadap Corporate Social Responsibility, Corporate Social Responsibility berpengaruh signifikan terhadap Kinerja Keuangan, Kinerja Lingkungan berpengaruh signifikan terhadap Kinerja Keuangan dengan Corporate Social Responsibility sebagai variabel intervening. Diharapkan Perusahaan sebaiknya melakukan PROPER secara rutin dan terus menerus agar dapat meningkatkan citra perusahaan.

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