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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) JURNAL PENDIDIKAN TAMBUSAI Journal of Information System, Applied, Management, Accounting and Research Jurnal Ilmu Komputer dan Bisnis JAZ: Jurnal Akuntansi Unihaz JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Accounting and Finance Studies Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Study & Accounting Research FRIMA: Festival Riset Ilmiah Manajemen & Akuntansi Jurnal Ekonomika Dan Bisnis Economic Reviews Journal Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Indonesian Research Journal on Education Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian Kepada Masyarakat Jurnal Publikasi Ekonomi dan Akuntansi
Meilani Purwanti
Program Studi Akuntansi, Universitas Teknologi Digital
Religion Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

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Pengaruh Laba Bersih, Arus Kas Operasi dan Ukuran Perusahaan terhadap Harga Saham: Studi pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Iman, Aqsamah Billah Jahdatul; Purwanti, Meilani
Indonesian Research Journal on Education Vol. 5 No. 4 (2025): Irje 2025
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v5i4.3221

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh laba bersih, arus kas operasi, dan ukuran perusahaan terhadap harga saham sudi pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023. Metode yang digunakan adalah penelitian kuantitatif dengan pendekatan asosiatif kausal dan analisis regresi linier berganda. Sampel penelitian dipilih menggunakan teknik purposive sampling berdasarkan kriteria tertentu, dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan.Hasil penelitian menunjukkan bahwa secara parsial, laba bersih dan arus kas operasi berpengaruh positif dan signifikan terhadap harga saham, sedangkan ukuran perusahaan tidak berpengaruh signifikan. Secara simultan, ketiga variabel independen tersebut berpengaruh signifikan terhadap harga saham, dengan kontribusi sebesar 64,1% terhadap variasi harga saham, sedangkan sisanya dijelaskan oleh faktor lain di luar model. Temuan ini mendukung teori sinyal, di mana informasi keuangan yang positif menjadi sinyal penting bagi investor dalam pengambilan keputusan investasi. Penelitian ini diharapkan dapat menjadi referensi bagi perusahaan, investor, dan peneliti selanjutnya dalam memahami faktor-faktor fundamental yang memengaruhi harga saham di sektor makanan dan minuman.
Analisis Rasio Keuangan pada Kinerja Keuangan Perusahaan Sektor Industri Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2019-2023 Vika Kurnia Guntari; Meilani Purwanti
Economic Reviews Journal Vol. 3 No. 2 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i2.367

Abstract

This research aims to analyze the financial ratios that affect the company’s financial performance. The research method used is quantitative descriptive. The population in this study is all manufacturing companies in the food and beverage industry sector listed on the Indonesia Stock Exchange (BEI) during the 2019-2023 period. Furthermore, listed companies continuously publish their reports in succession, have complete data regarding financial reports, preferred, dividends, and number of outstanding shares, as well as positive company financial ratios in the 2019-2023 period as samples in this research. The number of samples is 17 companies, so the total observations during the 2019-2023 period are 85. Based on the research results, it shows that liquidity ratios, solvency ratios, activity ratios, market valuation ratios have a significant influence on the company’s financial performance. This identifies that companies that can manage these four financial ratios well tend to have better financial performance.
Transparansi dan Akuntabilitas Pengelolaan Dana: Studi Kasus Pada Desa Karyalaksana Patimah, Vita; Purwanti, Meilani
Jurnal Ilmu Komputer dan Bisnis Vol. 16 No. 2a (2025): Vol. 16 No. 2a Special Issue (2025)
Publisher : STMIK Dharmapala Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47927/jikb.v16i2a.1070

Abstract

Tujuan Penelitian ini guna mengevaluasi bagaimana sistem pengelolaan dan pemanfaatan laporan keuangan desa diterapkan di Desa Karyalaksana, Kecamatan Ibun, Kabupaten Bandung. Anggaran Desa yang berasal dari Anggaran Pendapatan dan Belanja Negara (APBN) dan disalurkan kepada APBD kabupaten/kota diharapkan dapat menjadi instrumen yang mendorong pembangunan desa secara transparan dan bertanggung jawab. Pendekatan pada penelitian ini yaitu kualitatif dengan metode deskriptif. menggunakan teknik pengumpulan data dilakukan melalui wawancara yang mendalam, observasi secara langsung di lapangan, serta studi dokumentasi berupa foto maupun data. Yang kemudian melakukan analisis data melalui proses reduksi, penyajian, dan penarikan simpulan secara sistematis. Temuan menunjukkan bahwa pengelolaan dana desa di Desa Karyalaksana telah berjalan sesuai dengan prinsip akuntabilitas dan transparansi, acuannya pada ketentuan permendagri No. 113 Tahun 2014 dan peraturan bupati bandung No. 27 tahun 2015. Seluruh siklus pengelolaan keuangan desa mulai dari tahap perencanaan, pelaksanaan, penatausahaan, pelaporan hingga pertanggungjawaban telah dilaksanakan berdasarkan aturan yang berlaku, dengan dukungan sistem pelaporan berbasis aplikasi digital. Meskipun demikian, kendala masih muncul dalam hal kapasitas sumber daya manusia yang belum sepenuhnya memadai. Oleh karena itu, penelitian ini merekomendasikan perlunya peningkatan kompetensi aparatur desa secara berkelanjutan guna memperkuat praktik tata kelola keuangan desa yang lebih efektif dan berintegritas.
Analisis Kinerja Keuangan Pemerintah Kota Bandung Ditinjau Dari Rasio Efektivitas, Rasio Efisiensi dan Rasio Kemandirian Daerah Falaha Hasanatul Ummah; Meilani Purwanti
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i3.1413

Abstract

The purpose of this research is to shed light on the Bandung City Government's fiscal performance by analysing three key indicators: the Regional Independence Ratio, the Effectiveness Ratio, and the Efficiency Ratio.  In this research, the three ratios were used to implement a qualitative methodology.  According to the study's findings, the Bandung City Government has effective financial management and produces good financial outcomes generally.  With an effectiveness ratio in the effective range for the years 2020–2023, the Bandung City Government should have no trouble reaching its (PAD) goal.  It is necessary to reorganise the regional expenditure structure since, at the same time, the local government is deemed less efficient.  The City of Bandung has moderate fiscal independence, according to the independence ratio, which indicates that the local government is beginning to have greater autonomy in managing the budget and development finance.
Analisis Pengaruh Pengetahuan Pajak dan Motivasi Terhadap Minat Mahasiswa Berkarir di Bidang Perpajakan: Studi Kasus Mahasiswa Program Studi Akuntansi Universitas Teknologi Digital Gina Yuniarti; Meilani Purwanti
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i1.5629

Abstract

This study aims to analyze the influence of tax knowledge and motivation on students’ career interest in the field of taxation. The background of this research is the low interest of accounting students to pursue careers in the tax sector. The research was conducted on students of the Accounting Study Program at Digital Technology University using a quantitative approach. Data were collected through questionnaires distributed to 159 respondents and analyzed using multiple linear regression. The results show that partially, tax knowledge has a positive and significant influence on students’ career interest, while motivation does not have a significant effect. However, simultaneously, tax knowledge and motivation have a positive and significant influence on students' career interest in taxation. These findings provide important implications for educational institutions and policymakers to enhance understanding and motivational factors in order to prepare qualified future tax professionals
Ukuran Perusahaan sebagai Moderator Pengaruh Dividen dan Kinerja terhadap Nilai di Sektor Konsumsi Hermawan, Imam Tri; Purwanti, Meilani
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 6 No. 1 (2026): Februari : Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v6i1.1478

Abstract

This study aims to analyze the effect of dividend policy and financial performance on firm value, with firm size as a moderating variable. The study subjects included primary consumer goods companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. The independent variables were Dividend Payout Ratio (DPR), Return on Equity (ROE), Current Ratio (CR), Total Asset Turnover (TATO), and Debt to Equity Ratio (DER), while Price to Book Value (PBV) was used as a proxy for firm value. Firm size (SIZE) was used as a moderating variable using panel data regression analysis and a moderation interaction approach. The results showed that DPR had a significant positive effect on PBV, while ROE had a significant negative effect on PBV. Meanwhile, CR, TATO, and DER did not significantly influence PBV. Firm size had a significant positive effect on PBV. Regarding moderation, firm size significantly moderated the effect of DPR and DER on PBV, indicating that in larger companies, the positive effect of DPR and DER on firm value tends to weaken. The interaction of company size with ROE, CR, and TATO did not show a significant moderating effect.
Analisis Penerapan Interpretasi Standar Akuntansi Keuangan (ISAK) 35 Tentang Penyajian Laporan Keuangan Entitas Non-Profit Pada Masjid Besar Ciparay Meilani Purwanti; Febby Yulian
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 3 (2025): September : Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i3.3937

Abstract

The development of technology has increased the demand for transparency and accountability of public sector organizations, including mosques, in the preparation of financial reports in accordance with ISAK 35. This study aims to analyze the process of preparing the financial statements of the Ciparay Grand Mosque and its compliance with ISAK 35. The research method used is qualitative with a case study, through semi-structured interviews and documentation. The results showed that the Ciparay Grand Mosque has used the Maslam application to prepare financial reports digitally, but the reports generated are still limited to recording cash receipts and disbursements. The financial statements presented are not in accordance with ISAK 35, which should include a statement of financial position, statement of comprehensive income, statement of changes in net assets, statement of cash flows, and notes to the financial statements. The contribution of this research is to provide practical guidance for religious non-profit organizations, especially mosques, in implementing ISAK 35. Thus, this research is expected to increase the accountability and transparency of mosque financial management, and strengthen public trust in religious non-profit organizations
Co-Authors Aceng Kurniawan Amandha Dwi Cahya Andi Gunawan Budi Luhung Bunga Fitriani Darsiti Darsiti Derisa, Putri Dinda Amalia Doni Ramdani Durahman Elis Lidiawati Endang Puji Rahayu Faisal Munawar Fajar Rianto Falaha Hasanatul Ummah Febby Yulian Gina Yuniarti Gumilar, Yana Gun Gun Gunawan Gun Gun Gunawan, Gun Gun Heriana, Nana Hermawan, Imam Tri Hernika Fitriani Iman, Aqsamah Billah Jahdatul Indra Nugraha Indri Nur Sya'adah Indri Pratiwi Iqlima Octavianidori Isma Ismawanti Sukandi Isnira Ekani O M. Randi Rukmana MARYANTI, LILIS Muhamad Nazar Fadilah Mutaqqin, Aliyudin Ahsan Nina Nuraeni Nur Aeni Patimah, Vita Pramesti Asyifa Larasati Putri, Faradila Sepiana Ramdan Sopian Ar-Rizky Rohmana, Lutfi Nurfadilah Sadiah Permata Sari sajidah, shela Sigit Pamungkas Sumartono . Surini . Tia Kania Ummi Shiroh Aqomadin Vika Kurnia Guntari Wanda Andika Prayudha Wasman Wasman, Wasman Winda Rusmala Ningsih Yana Gumilar Yuni Dwi Lestari