This Author published in this journals
All Journal JTEV (Jurnal Teknik Elektro dan Vokasional Jurnal Sains Materi Indonesia Jurnal Informatika dan Teknik Elektro Terapan Jurnal Dinamika Penelitian Industri REZ PUBLICA Jurnal Studi Agama dan Masyarakat Jurnal Al-Qardh JURNAL PENDIDIKAN FISIKA AL ISHLAH Jurnal Pendidikan International Journal of Artificial Intelligence Research JOURNAL OF ELECTRICAL AND SYSTEM CONTROL ENGINEERING Jurnal SOLMA ELS Journal on Interdisciplinary Studies in Humanities Jurnal Teknoinfo INTECOMS: Journal of Information Technology and Computer Science Owner : Riset dan Jurnal Akuntansi Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Akbis: Media Riset Akuntansi dan Bisnis Jurnal Sosial Humaniora Sigli Proximal: Jurnal Penelitian Matematika dan Pendidikan Matematika INFOKUM Jurnal Teknik Industri Terintegrasi (JUTIN) Reswara: Jurnal Pengabdian Kepada Masyarakat Siyasatuna Jurnal Ilmiyah Mahasiswa Siyasah Syariyyah Journal of Computer Science, Information Technology and Telecommunication Engineering (JCoSITTE) Jurnal Scientia Journal of Electrical Engineering and Computer (JEECOM) JTEIN: Jurnal Teknik Elektro Indonesia Edible : Jedb Jurnal Nasional Holistic Science Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Literasi Perpustakaan dan Informasi UHO: Jurnal Penelitian Kajian Perpustakaan dan Informasi eScience Humanity Journal Sisfo: Jurnal Ilmiah Sistem Informasi Prosiding Seminar Nasional Sisfotek (Sistem Informasi dan Teknologi Informasi) PELS (Procedia of Engineering and Life Science) Journal of Agriculture (JoA) Jurnal Indonesia Sosial Teknologi Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Al-Irsyad: Journal of Education Science Innovative: Journal Of Social Science Research Jurnal Multidisiplin Sahombu Ekalaya : Jurnal Ekonomi Akuntansi Jurnal Point Equilibrium Manajemen dan Akuntansi Jurnal Malikussaleh Mengabdi International Journal of Business, Economics & Financial Studies Power Elektronik : Jurnal Orang Elektro Journal of Exploratory Dynamic Problems Jurnal Solusi Masyarakat Dikara DIPANEGARA KOMPUTER TEKNOLOGI INFORMATIKA (DIPAKOMTI) Cahaya Pengabdian Pinisi Journal Pendidikan Guru Sekolah Dasar Journal of English Language Teaching and Literature (JELITA) Jurnal Gallus Gallus
Claim Missing Document
Check
Articles

Found 5 Documents
Search
Journal : Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi

Pengaruh Motivasi dan Independensi Auditor Terhadap Kinerja Auditor Mariana, Mariana; Rahmaniar, Rahmaniar
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 2 (2022): Juli
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (147.45 KB) | DOI: 10.61393/heiema.v1i2.74

Abstract

The purpose of this study was to determine the effect of motivation and auditor independence on auditor performance at the inspectorate in the Aceh region. The data analysis method in this study uses multiple linear regression to predict the effect of the independent variables. The data analysis method in this study uses multiple linear regression to predict the effect of the independent variables. The population in this study were all auditors, namely 23 District/City Inspectorates in Aceh Province, from which 64 samples were obtained. The results of the study indicate that motivation affects auditor performance, this shows that there is encouragement from individual auditors that can increase the level of aspiration of quality audit urgency, toughness, tenacity, and consistency. Auditor independence affects the performance of the auditor, this shows that the auditor has an independent attitude that can improve performance. Independently hired auditors to act.
Pengaruh Capital Expenditure dan Cash Holding terhadap Perataaan Laba Rahmaniar, Rahmaniar
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 1 (2023): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.755 KB) | DOI: 10.61393/heiema.v2i1.98

Abstract

This study aimed to determine the effect of capital expenditure and cash holding on earnings smoothing in manufacturing companies listed on the Indonesia Stock Exchange know 2016 to 2021. The data analysis method in this study uses multiple linear regression to predict the effect of independent variables. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2021. The sampling method in this study was the purposive sampling method. The results showed that capital expenditure affects earnings smoothing. This proves that adding fixed assets, as capital expenditure indicates, increases profits. Suppose the increase in capital expenditure will increase the profit level significantly. Cash holding affects earnings smoothing. This proves that the higher the cash holding or, the higher the cash in the company, the higher the earnings smoothing.
PEMANFAATAN TEKNOLOGI INFORMASI DAN PENERAPAN PENGENDALIAN INTERN KAS Rahmaniar, Rahmaniar; Khairita. H
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 2 (2023): Juli
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v2i2.173

Abstract

Internal cash control is a control process to achieve specific goals. Internal control is carried out by people from each organization, including management and all employees. Internal control is expected to provide reasonable assurance to managers and employees in an organization. The data analysis method in this study uses simple linear regression to predict the effect of independent variables. The population in this study amounted to 100 employees in the Aceh SKPD. The results showed that the use of information technology affected the implementation of internal cash control. However, it indicates that information technology can play an essential role in the performance of internal cash control in the Regional Work Unit (SKPD). By utilizing information technology, SKPD can improve efficiency and effectiveness in controlling and managing cash internally, such as identifying potential fraud or weaknesses in the cash control system, monitoring financial transactions in real-time, and making more accurate and transparent financial reports.
PENUNDAAN PEMBAYARAN UPAH PEKERJA Ramadana, Sri Winarsih; Rahmaniar, Rahmaniar
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 2 (2023): Juli
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v2i2.182

Abstract

Delays in the payment of wages can occur in several situations, for example, when the shop owner is experiencing financial problems or when events disrupt the grocery store's operation. However, delaying the payment of wages without a valid reason and the employees' consent may violate labor laws. It may negatively affect the relationship between the grocery store owner and the employees. Suppose a grocery store is experiencing financial problems and cannot pay wages on time. In that case, it should clearly and transparently inform employees of the situation and provide assurances that wages will be delivered as soon as possible. Grocery stores must also make efforts to find appropriate solutions, such as finding funding sources or carrying out financial restructuring to pay employee wages on time. The research aims to look at the practice of delaying the payment of workers' salaries in Sigli City. The research method that the author uses in this research is descriptive analysis, with the research approach used in this research being qualitative. The results showed that the Cahaya Family grocery store never experienced delays in salary payments. Still, there were also delays in salary payments because there were workers who were allowed to go home during the day. Only at H. Nurdin's grocery store where the salary payment was late, and the reason for the transaction needed to be explained in detail.
PENGARUH DIVERSIFIKASI PERUSAHAAN TERHADAP CASH HOLDING Rahmaniar, Rahmaniar; H, Khairita
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2024): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v3i1.195

Abstract

This study aimed to determine the effect of company diversification on cash holding in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The research method used in this research is a quantitative approach, with the population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2015 and 2019. The sample is manufacturing companies listed on the IDX in 2015-2019, obtained 29 samples with 5 years of observations totalling 145 observations. The results showed that company diversification affects cash holding. Therefore, company management can consider the effect of dividend payments in determining the company's cash-holding policy. However, keep in mind that the right cash holding policy must also consider other factors such as investment policy, funding policy, and company risk.
Co-Authors Abd Haris, Abd Abdul Latief Arda Abu Hasan Afandi, Marwan Agus Junaidi Ahmed Sardi Ajahari Ajahari, Ajahari Alex Sumanijaya Saragih Alia, Fikrie Amin Rejo Andi Quraisy Anirah, Anirah Aprillena Tornadez Bondan, Aprillena Tornadez AR, Khairina Ardimansyah Ardimansyah Ariansyah, Ricky Ayuvitasari, Sindi Aziz, Novfan Maghresa B, Mesra Basuni Hamzah Beni Satria Berthauli. S Biby, Sapna Busran, Nina Septiani Butar Butar, Abdul Hakim Cecep Ibrahim Chasri Nurhayati, Chasri Dahoir, Ahmad Dahoir, Ahmad Dalimunthe, Erpandi Dalimunthe, Muhammad Erpandi Daud, Dewantara Dicky Lesmana Edison Edison Eko Hariyanto Enriko Tedja Sukmana, Enriko Tedja Fachrozi, Arief Fahlevi, T. Shandy Putra Farid, Fuad Farid, Fuad Fatmasari Fatmasari Fransiska Aulia, Egha Fuadi Fuadi Gatot Priyanto H, Khairita Hadi Iskandar Halijah, Sitti Hamdani Hamdani Harahap, Yusrizal Pahlevi Haris Gunawan Hera Pebrianti Herliani, Yeni Herliani, Yeni Hilmi Hilmi Ilham Ahmad Ilham Hardiansyah Y. S Indah Purnamasari Irada Sinta Jamaliah, MN Jamil Alfasyah Jaya, Asrul Jummaini Juniadi, Agus K, Abd Hamid Khairil Anwar Khairina Khairina, Khairina Khairita. H Khairul Khairul, Khairul Laisa Liza Laxmi Jamatia , Purna Lesmana, Dicky Likdanawati Lisa Nurmaya, Cut Lomba Sultan Lubis, Najla M. A. Martawijaya M. Iqbal Machmoed, Hamzah A. Majid, Ahmad Rizal Mardi Sijabat Mariana Mariana Mariana Mariana Mariani Mariani Martha Aznury Maulina, Rina Mendrofa, Silviharyani Mhd Erpandi Dalimunthe Muchsin Muchsin MUHAMMAD ALI Muhammad Erpandi Dalimunthe Muhammad Faisal Muhammad Renaldy Muhammad Rizki Alfurqon Mursalin . Najirah Umar Nur Fadillah, Nur Nurhalizah, Siti Nurhasanah Nurhasanah Nurlela Nurlela Nursakiah, Nursakiah Nuyah Nuyah, Nuyah Pangabean, Fitriyani Pangaribuan, Wanapri Parlin Siagian Popy Marlina, Popy Pradana, Arya Wira Prayitno, Fajar Nur Rahmat Arfan Rahmawati Saleh Rais, Rany Gesta Putri Ramadana, Sri Winarsih Ramadhan, Ilyasa Ramadhani, Ulfa Rasyimah Rasyimah Razif, Razif Renaldo Hotmartua Sinaga Rezki Sunardi, Nurul Rico Nur Ilham Rizky , Fitrian Rizky, Fitrian Robert Junaidi Rouna Zinggibey Tito Rusdin, Ilmiani Saharuddin Sahibu, Mutmainna Sam, Jihan Fadillah Sari, Debby Kaumala Sari, Yuditia Ayu Permata Senri Kamsianto Naibaho Siti Anisah Siti Anisah Solin, Yunus Satria Sri Wahyuni Sri Winarsih Ramadana Sri Wulandari Subhan Subhan Subhan, M. Sukmawati, Henni Sukmawaty Sukmawaty, Sukmawaty Surahmat, Zulkifli SYAHPUTRA, MUHAMMAD RIZKI Syamsul Alam, Syamsul Syurah A Furqany T.B, Aprillena Tarigan, Adi Sastra P Tarigan, Adisastra Pengalaman Teuku Zulkarnaen Tri Muliyana, Agnezia Yudho Wibowo, Dimas Yuyun, Yuyun Zaman, Muhammad Zulfikar Zulfikar Zuraidah Tharo