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All Journal Briliant: Jurnal Riset dan Konseptual Ganaya: Jurnal Ilmu Sosial dan Humaniora Jurnal Ilmiah Dikdaya Jurnal GeoEkonomi Jurnal Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Darma Agung Journal of Business, Technology, & Social Science Atestasi : Jurnal Ilmiah Akuntansi
Irdawati
Universitas Lakidende Unaaha
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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Analisis Penerapan Sistem Akuntansi Keuangan Daerah Pada Badan Pengelola Keuangan Dan Aset Daerah Kabupaten Konawe, Provinsi Sulawesi Tenggara Sri Widati; Irdawati Irdawati
Jurnal GeoEkonomi Vol. 10 No. 2 (2019)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (594.357 KB) | DOI: 10.36277/geoekonomi.v10i2.97

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan sistem akuntansi pemerintahan sesuai dengan Permendagri No. 13 Tahun 2006 dan PP No. 24 Tahun 2005. Pengumpulan data dilakukan dengan wawancara dan dokumentasi. Data diperoleh dari Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Kab. Konawe. Metode analisis yang digunakan adalah metode deskriptif kualitatif yang bertujuan untuk memahami data yang diperoleh berupa penerapan sistem akuntansi pemerintahan pada BPKAD Kab. Konawe. Hasil penelitian menunjukkan bahwa BPKAD Kab. Konawe telah menerapkan sistem akuntansi pemerintahan sesuai dengan Permendagri N0. 13 Tahun 2006 tentang Pedoman Pengelolaan Keuangan Daerah dan PP No. 24 Tahun 2005 tentang Standar Akuntansi Pemerintahan.
Pengaruh Faktor Fundamental Mikro Terhadap Capital Adequacy Ratio (CAR). Studi Pada Bank Umum Indonesia Yang Tercatat di Bursa Efek Indonesia Tahun 2011 – 2015 . Irdawati
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 1 No 2 (2018)
Publisher : Jayapangus Press

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Abstract

This study aimed to find out the effect of fundamental factors of micro financial ratios including Rentability which was proxied by Return On Assets (ROA), Return on Equity (ROE), and Net Interest Margin (NIM), Efficiency which was proxied by Operational Efficiency (BOPO), Asset Quality proxied by Non-Performing Loan (NPL), and Liquidity proxied by Loan to Deposit Ratio (LDR), on Capital Adequacy Ratio (CAR) of general Indonesian banks that were registered to Indonesian Stock Exchange. A 5-year period, from 2011 to 2015, was observed by this study. Population of the study included 43 banking companies that were registered to Indonesian Stock Exchange in 2011-2015 period. Samples were determined using the purposive sampling method. Data were analyzed using the multiple linear regression analysis. Data were processed using the Eviews 7. Based on data analysis, it was found that partially ROA, ROE, NIM had a significant effect in CAR, BOPO ratio, NPL, whereas LDR had no effect on CAR. Result of Anova test showed that the value of F statistics was 9.061 with the significance of 0.000. The value of adjusted R-Square was 0.371, which meant that the ability of independent variable to explain dependent variables was 37.1%, whereas the remaining was attributed to other variables beyond the model of this study
Analisis Pengelolaan Kasuntuk Meningkatkan Rentabilitas pada Koperasi Simpan Pinjam Purnama Kelurahan Puunaaha Kabupaten Konawe Sri Widati; Irdawati Irdawati
Jurnal Ilmiah Dikdaya Vol 12, No 1 (2022): April
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/dikdaya.v12i1.282

Abstract

This study aims to identify and analyze cash management to increase profitability in the Purnama savings and loan cooperative, Puunaha Village, Konawe Regency. The analytical method used in this research is descriptive percentage by describing the Profitability of Own Capital and Economic Profitability.The results of the analysis show that in 2018, the profitability ratio of own capital was 17.96%, then in 2019 it became 20.77% and in 2020 the profitability of own capital became 24.20%. This means that it has increased by an average of 20.97% per year during 2018-2020 with an average level of development reaching 3.12%, so it can be said that the profitability ratio of own capital in the Purnama Loan and Loan cooperative is quite good in terms of these indicators. While the economic profitability ratio in 2018 was 13.98%, this number increased in 2019 by 15.68% (up 1.7%) and in 2020, it reached 18.26%. This means that it has increased by an average of 15.97% per year during 2018-2020, with an average development rate of 2.14% per year. Thus the economic profitability ratio of the Purnama savings and loan cooperatives can be said to be quite good in terms of these indicators.
Direction Of The Cost Of Equity Capital In Manufacturing Companies Irdawati Irdawati; Misnawati Misnawati; Bindarto Bindarto; Yunila Yunila; Hardiyono Hardiyono
Jurnal Akuntansi Vol. 25 No. 2 (2021): December 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v25i2.812

Abstract

This study aims to examine the effect of information asymmetry, earnings management, and firm size on the cost of equity capital. This type of research includes causal research using quantitative methods. The population in this study are all manufacturing companies on the Indonesia Stock Exchange. There are 156 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The sampling technique in this study was carried out by purposive sampling, so the total sample was 35 data from the financial statements of manufacturing companies. Secondary data was collected through the Indonesian stock exchange website and analyzed using Multiple Regression Analysis with the Ordinary Least Square model using the Eviews Version 12 software. The results found that information asymmetry had a positive and significant effect on the cost of equity capital; Earnings management has a negative and significant effect on equity capital. At the same time, the company's size has no significant effect on the cost of equity capital.
ANALISIS PENGARUH RETURN ON EQUITY DAN NET PROFIT MARGIN TERHADAP RETURN SAHAM: LITERATURE REVIEW Wiwik Saraswati; Suratman Suratman; Andi Hidayatul Fadlilah; Irdawati Irdawati; Rihfenti Ernayani
JURNAL DARMA AGUNG Vol 31 No 1 (2023): FEBRUARI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v31i1.3042

Abstract

Saham perusahaan publik merupakan komoditas modal yang memiliki risiko tinggi karena rentan terhadap perubahan domestik dan internasional, seperti pergeseran kondisi politik dan ekonomi. Metode dalam artikel ini adalah metode kualitatif dengan studi literature atau Library Research. Tujuan dari artikel ini adalah menganalisis teori-teori yang ada dengan melihat perbandiangannya pada teori-teori sebeumnya pada literature hasil penelitian. Hasil dari literature review adalah (1) Return On Equity (ROE) berpengaruh positif terhadap Return Saham (2) Net Profit Margin (NPM) berpengaruh positf terhadap Return Saham.
ANALISIS PENERAPAN STRATEGI MARKETING PRODUK E- MONEY PADA PT.BANK MANDIRI (Persero) Tbk. KANTOR WILAYAH REGION X SULAWESI DAN MALUKU Irdawati
BUGIS : Journal of Business, Technology, & Social Science Bugis Journal Volume 1 No. 2, April 2023.
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) IBK Nitro

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Abstract

Penelitian ini berjudul tentang Analisis Penerapan Strategi Marketing Produk E-money Pada PT. Bank Mandiri (persero) Tbk. Kantor wilayah Region X Sulawesi Dan Maluku. Dengan Stujuan untuk mengetahui dan menganalisis Strategi Marketing yang diterapkan PT. Bank Mandiri (Persero) Tbk. Kantor wilayah Region X Sulawesi Dan Maluku. Metode analisis yang digunakan dalam penelitian ini yaitu metode penelitian deskriptif kualitatif. Pokok bahasan penelitian adalah penerapan Strategi Marketing yang diterapkan PT. Bank Mandiri (persero) Tbk. Kantor wilayah Region X Sulawesi Dan Maluku.Hasil penelitian menunjukkan bahwa penerapan strategi marketing untuk menarik konsumen menggunakan produk e-money pada PT. Bank Mandiri (persero) Tbk. Kantor Wilayah Region X Sulawesi dan Maluku diterapkan adalah Strategi Marketing dengan 5 (lima) Indikator, yaitu : a) Segmentasi pasar, b) Market positioning, c) Market Entry Strategy, d) Market Mix Strategy dan d) Timing strategy.
Efektivitas Net Interest Margin dan Loan to Deposit Ratio Terhadap Profitabilitas Perbankan Hariandy Hasbi; Upik Djaniar; PA Andiena Nindya Putri; Irdawati Irdawati; Samuel PD Anantadjaya
BRILIANT: Jurnal Riset dan Konseptual Vol 9 No 1 (2024): Volume 9 Nomor 1, Februari 2024
Publisher : Universitas Nahdlatul Ulama Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28926/briliant.v9i1.1627

Abstract

This research examines the effectiveness of Net Interest Margin (NIM) and Loan to Deposit Ratio (LDR) on banking profitability. The study employs a quantitative approach using financial data from a sample of banks over a specific period. Through regression analysis, the study explores the relationship between NIM, LDR, and profitability indicators such as Return on Assets (ROA) and Return on Equity (ROE). The findings suggest a significant impact of NIM and LDR on banking profitability, indicating that these two factors play crucial roles in determining the financial performance of banks. Moreover, the study contributes to the existing literature by providing empirical evidence regarding the effectiveness of NIM and LDR in influencing bank profitability. Understanding these relationships is essential for bank management, policymakers, and stakeholders in making informed decisions related to financial performance and risk management. The results imply that banks should carefully manage their interest margins and loan-to-deposit ratios to enhance profitability and sustain long-term growth. The study underscores the importance of monitoring NIM and LDR dynamics as part of effective banking management strategies
Effect of Knowledge and Locus Of Control on Intellectual Capital and Quality of Financial Reports Salmiyah Thaha; Irdawati Irdawati; Hariyanti Hariyanti; Leni Saleh; Hardiyono Hardiyono
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i1.368

Abstract

This study aims to determine the effect of knowledge and locus of control on intellectual capital and its impact on the Quality of Financial Reports at PT. State Electricity Company (PLN) for Wajo, Bone, and Pare-Pare regions. The data in this study were obtained from each manager of PT. PLN (Persero) in Wajo, Bone and Pare-Pare areas. In this study, we used primary data by giving questionnaires/question sheets directly to 36 respondents. The data analysis method used is Structural Equation Model (SEM) analysis using Smart-PLS. The results showed that the knowledge variable had a positive effect on intellectual capital and the quality of accounting information reporting, and locus of control had a negative and significant impact on intellectual capital and the quality of accounting information reporting. The knowledge variable positively and significantly affects the quality of Financial Reports through intellectual capital. In contrast, locus of control significantly negatively affects the quality of Financial Reports through intellectual capital. The results of this study are used as information and input for company leaders in the context of making decisions and policies according to the quality of accounting information reporting. The results of this study can also be used for other researchers and parties who need it as a source of reference and information that can later be used for further research.
PENDIDIKAN KEUANGAN UNTUK PEDAGANG PASAR: MENINGKATKAN KEMAMPUAN MENGATUR KEUANGAN DAN MENGHADAPI TANTANGAN EKONOMI Feny Fidyah; Supiani Supiani; Rita Zulbetti; Verawaty Verawaty; Irdawati Irdawati
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2024): Volume 5 No. 3 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i3.29292

Abstract

Artikel ini membahas pentingnya pendidikan keuangan bagi pedagang pasar dalam meningkatkan kemampuan mengatur keuangan dan menghadapi tantangan ekonomi. Melalui metode literature review, artikel ini mengkaji berbagai studi yang telah dilakukan terkait pendidikan keuangan bagi pedagang pasar, baik di Indonesia maupun di negara lain. Hasil kajian menunjukkan bahwa pendidikan keuangan dapat membantu pedagang pasar memahami konsep keuangan dasar, merencanakan anggaran, mengelola utang, serta mengambil keputusan keuangan yang lebih baik. Selain itu, pendidikan keuangan juga dapat meningkatkan ketahanan ekonomi pedagang pasar dalam menghadapi fluktuasi ekonomi dan krisis keuangan. Artikel ini menyimpulkan bahwa program pendidikan keuangan yang disesuaikan dengan kebutuhan pedagang pasar sangat penting untuk memperkuat sektor informal dan mendorong pertumbuhan ekonomi yang inklusif.
Co-Authors Andi Hidayatul Fadlilah Bindarto Bindarto Feny Fidyah Hardiyono Hariandy Hasbi Hariyanti Hariyanti Leni Saleh Misnawati PA Andiena Nindya Putri Rihfenti Ernayani Rita Zulbetti Samuel PD Anantadjaya Sri Widati Sri Widati Supiani Supiani Suratman Suratman Thaha, Salmiyah Upik Djaniar Verawaty Verawaty Wiwik Saraswati, Wiwik Yunila Yunila