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<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Ardila, Isna]]>;
<![CDATA[Fadhila, Novi]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 2 (2017): November ]]>
Publisher : <![CDATA[JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi ]]>
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<![CDATA[Corporate Social Responsibility (CSR) is a form of corporate social responsibility to all stakeholders namely consumers, employees, shareholders, community and environment in all aspect of company operations. Disclosure of Corporate Social Responsibility focusess on three indicators, namely economic, social and environment. The objectives to be achieved from this research are The Economis of CSR, The Social of CSR and The Environment of CSR which have an effect on Profitability with Good Corporate Governance as a moderating variable. This research was conducted at consumer goods industry companies listed in Indonesia Stock Exchange year 2014 â 2016. Researches used company as sample which was taken by using purposive sampling method as of the total sample was 60. Sources of data used are secondary data in the form of financial statements and annual reports of companies. Analysis of Hypothesis testing was by using multiple regression. The result showed that The Economic of CSR, Social and Environment simultaneously have no effect on Profitability. The Economics of CSR has no effect on Profitability partially, The Social of CSR has no effect on Profitability, and The Environment of CSR has a significant effect on Profitability. Good Corporate Governance does not moderate Corporate Social Responsibility toward Profitability.Keywords: corporate social responsibility, profitability, good corporate governance]]>
<![CDATA[Good Corporate Governance Sebagai Variabel Intervening Antara Manajemen Laba Dengan Nilai Perusahaan ]]>
<![CDATA[Christiana, Irma]]>;
<![CDATA[Ardila, Isna]]>
<![CDATA[ Jurnal Ilmu Manajemen Vol 10, No 1 (2020): Jurnal Ilmu Manajemen ]]>
Publisher : <![CDATA[Universitas muhammadiyah palembang ]]>
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DOI: 10.32502/jimn.v10i1.2677
<![CDATA[Good corporate governance is interpreted as a rule that underlies the process and procedures of company management in accordance with the laws and business ethics. The purpose of the research is to examine the effect of earnings management on firm value with good corporate governance as an intervening variable on insurance companies listed on the Indonesia Stock Exchange. In order to answer the hypothesis, this study uses an associated quantitative method. The sampling technique was using purposive sampling method so that 8 companies were selected that met the criteria of a population of 14 companies, with data on gender and time series. Data analysis using regression and path analysis in the form of Sobel test. The findings of this study are that partially good corporate governance is not influenced by earnings management. Another thing that is found is that individually earnings management and good corporate governance do not affect the value of the company. By using the Sobel test to test the hypothesis obtained results that good corporate governance is not able to mediate between earnings management with firm value]]>
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Isna Ardila]]>;
<![CDATA[Novi Fadhila]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 2 (2017): November ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v3i2.1240
<![CDATA[Corporate Social Responsibility (CSR) is a form of corporate social responsibility to all stakeholders namely consumers, employees, shareholders, community and environment in all aspect of company operations. Disclosure of Corporate Social Responsibility focusess on three indicators, namely economic, social and environment. The objectives to be achieved from this research are The Economis of CSR, The Social of CSR and The Environment of CSR which have an effect on Profitability with Good Corporate Governance as a moderating variable. This research was conducted at consumer goods industry companies listed in Indonesia Stock Exchange year 2014 – 2016. Researches used company as sample which was taken by using purposive sampling method as of the total sample was 60. Sources of data used are secondary data in the form of financial statements and annual reports of companies. Analysis of Hypothesis testing was by using multiple regression. The result showed that The Economic of CSR, Social and Environment simultaneously have no effect on Profitability. The Economics of CSR has no effect on Profitability partially, The Social of CSR has no effect on Profitability, and The Environment of CSR has a significant effect on Profitability. Good Corporate Governance does not moderate Corporate Social Responsibility toward Profitability.Keywords: corporate social responsibility, profitability, good corporate governance]]>
<![CDATA[Strategi Literasi Keuangan Sebagai Faktor Pendukung Keberlanjutan Usaha Mikro Kecil dan Menengah ]]>
<![CDATA[Isna Ardila]]>;
<![CDATA[Hastina Febriaty]]>;
<![CDATA[Rini Astuti]]>
<![CDATA[ Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 21, No 2 (2021) ]]>
Publisher : <![CDATA[UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA ]]>
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DOI: 10.30596/ekonomikawan.v21i2.8430
<![CDATA[This research was conducted with the aim of obtaining results in the form of a financial literacy strategy in financial management to support the sustainability of culinary SMEs in the city of Medan. There are 100 samples used in this study obtained from purposive sampling technique. To obtain data, personal interviews were conducted with respondents and filled out questionnaires. The data analysis method uses Confirmatory Factor Analysis (CFA) to detect the dominant financial literacy factors by using the SEM (Structural Equation Model) structural equation model. Based on structural model testing, financial literacy strategies are obtained, namely financial behavior, financial socialization, and bookkeeping systems, and financial literacy strategies are proven as supporting factors for the sustainability of micro, small and medium enterprises.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI LABOR PRACTICES AND DECENT WORK DISCLOSURE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Isna Ardila]]>;
<![CDATA[Hastina Febriaty Febriaty]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 17, No 2 (2017): SEPTEMBER 2017 ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
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DOI: 10.30596/jrab.v17i2.1725
<![CDATA[Penelitian ini bertujuan untuk menguji dan menganalisis profitabilitas, ukuran perusahaan, leverage, dan pertumbuhan perusahaan (Growth) berpengaruh terhadap labor practices and decent work disclosure pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Hasil penelitian secara parsial menunjukkan bahwa variabel profitabilitas, ukuran perusahaan, leverage, dan growth tidak berpengaruh signifikan terhadap labor practices and decent work disclosure. Secara simultan, profitabilitas, ukuran perusahaan, leverage dan growth tidak berpengaruh signifikan terhadap labor practices and decent work disclosurepada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2013-2014.]]>
<![CDATA[ANALISIS KINERJA KEUANGAN DENGAN PENDEKATAN VALUE FOR MONEY PADA PENGADILAN NEGERI TEBING TINGGI ]]>
<![CDATA[Isna Ardila., Ayu Anindya Putri]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 15, No 1 (2015): JURNAL RISET AKUNTANSI DAN BISNIS ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
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DOI: 10.30596/jrab.v15i1.428
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui kinerja keuangan Pengadilan Negeri Tebing Tinggi dengan pendekatan value for money (VMM), yaitu dengan pengukuran 3E (ekonomis, efesiensi, dan efektivitas). Hasil penelitian menunjukan untuk tingkat ekonomis selama 4 tahun terakhir mengalami peningkatan sebesar 102.27%, tetapi peningkatan yang terjadi membuat rasio tidak memenuhi standar ekonomis value for money. Tingkat efesiensi selama 4 tahun terakhir mengalami peningkatan sebesar 107.69%, rasio berada di atas 100% sehingga untuk rasio efesiensi tidak memenuhi standar efesien value for money. Rasio efektivitas selama 4 tahun terakhir sudah memenuhi standar sehingga menunjukan bahwa Pengadilan Negeri Tebing Tinggi sudah efektif dalam memberikan pelayanan jasa kepada masyarakat, tetapi tetap diperlukan adanya peningkatan pelayanan agar efektivitas Pengadilan Negeri Tebing Tinggi tercapai lebih baik lagi.]]>
<![CDATA[PENGELOLAAN KEUANGAN USAHA MIKRO SEKTOR KULINER DI KECAMATAN MEDAN DENAI ]]>
<![CDATA[Isna Ardila]]>;
<![CDATA[Irma Christiana]]>
<![CDATA[ - ]]>
Publisher : <![CDATA[Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara ]]>
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DOI: 10.30596/liabilities.v3i3.5674
<![CDATA[Micro Enterprises is a business that has developed sufficiently but cannot accept subcontract work and cannot export goods. Financial management is important for micro enterprises in order to provide an overview of performance as a success and sustainability of the business. There are three indicators that can be used in terms of financial management, namely the use of budgets, recording and reporting. The research approach used a qualitative descriptive method. The sample in this study were 30 culinary sector micro-entrepreneurs in Medan Denai District. Data were collected by distributing questionnaires and conducting interviews. The results showed that the financial management of micro-business in the culinary sector in Medan District was still lacking, especially in the indicators of reporting and budget use, while for the recording of some micro-entrepreneurs they had done it but it was still in the form of simple notes. Keyword : Micro Enterprises, financial management]]>
<![CDATA[Analisis Pengungkapan Corporate Social Responsibility Indikator Kinerja Lingkungan Pada PT. INDO TAMBANGRAYA MEGAH Tbk ]]>
<![CDATA[Isna Ardila]]>
<![CDATA[ Prosiding FRIMA (Festival Riset Ilmiah Manajemen dan Akuntansi) No 2 (2019): Prosiding FRIMA ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi STEMBI Bandung ]]>
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DOI: 10.55916/frima.v0i2.49
<![CDATA[Tujuan Penelitian ini_bertujuan untuk mengetahui dan menganalisis pengungkapan Corporate Social Responsibility Lingkungan pada PT Indo Tambangraya Megah Tbk yang terdaftar di Bursa Efek Indonesia pada tahun 2017. Desain/Metode_Metode penelitian yang digunakan adalah analisis deskriptif. Dimana penulis mengumpulkan data kemudian menganalisis dan menarik kesimpulan.TemuanHasil penelitian menunjukkan bahwa PT Indo Tambangraya Megah Tbk sudah komitmen dalam mengatasi dampak yang timbul akibat aktivitas pertambangan, walaupun pengungkapan CSR Lingkungan tahun 2017 belum sepenuhnya diungkapkan oleh PT Indo Tambangraya Megah Tbk. Implikasi penelitian ini_dapat menjadi acuan untuk PT Indo Tambangraya Megah Tbk pada khususnya dan perusahaan pertambangan pada umumnya agar terus berkomitmen memperhatikan dan mengatasi dampak operasi terhadap lingkungan sekitar perusahaan dan lebih banyak mengungkapkan perihal dan tema CSR Lingkungan sebagai bentuk pertanggungjawaban sosial lingkungan. Originalitas Penelitian ini_mengkaji tentang item-item indikator CSR Lingkungan yang diungkapkan di laporan tahunan. Dengan perusahaan yang dikaji adalah PT Indo Tambangraya Megah Tbk yang terdaftar di Bursa Efek Indonesia tahun 2017. Tipe Penelitian_Studi Empiris]]>
<![CDATA[THE INFLUENCE OF FREE CASH FLOW AND FIRM SIZE ON EARNING MANAGEMENT ]]>
<![CDATA[Novi Fadhila]]>;
<![CDATA[Isna Ardila]]>
<![CDATA[ Proceeding International Seminar of Islamic Studies INSIS 3 (February 2022) ]]>
Publisher : <![CDATA[Proceeding International Seminar of Islamic Studies ]]>
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<![CDATA[This research is a causal design research that aims to find out the influence of two or more variables. The variables used are free cash flow and firm size as independent variables and earnings management as the dependent variable on automotive companies listed on the Indonesia Stock Exchange, simultaneously or partially. This research was conducted on 10 automotive companies from 2015 to 2020. The method used in this study is a multiple linear analysis technique. The results of the study show that there is a simultaneous influence between free cash flow and firm size on earning management. The results of the study partially free cash flow affect earnings management, as well as firm sizeKeywords: Free cash flow, Firm Size and Earning Management]]>
<![CDATA[ANALYSIS OF LIQUIDITY RATIO TO MEASURE FINANCIAL PERFORMANCE ]]>
<![CDATA[Isna Ardila]]>;
<![CDATA[Siti Aisyah Siregar]]>
<![CDATA[ Proceeding International Seminar of Islamic Studies INSIS 3 (February 2022) ]]>
Publisher : <![CDATA[Proceeding International Seminar of Islamic Studies ]]>
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<![CDATA[This study aims to determine the financial performance of PT. Garuda Indonesia Tbk with using liquidity ratio analysis for the period 2017 to 2020. Ratio The liquidity used to measure financial performance is the Current Ratio and Cash Ratio. The data used in this study are in the form of financial statement data taken from the annual report of PT Garuda Indonesia, Tbk for 4 years. The data analysis method used is the analytical method horizontally, which compares financial statements for certain time periods. From the data analysis, it can be seen that the liquidity ratio of PT. Garuda Indonesia Tbk in the last 4 (four) years seen from the current ratio in 2017-2018 was 51.35%, 55.36%, 33.39%, and 12.49%. The results of the calculation of the cash ratio in 2017-2020 are 7.35%, 5.76%, 8.98%, and 4.69%. This indicates that the current ratio and cash ratio PT. Garuda Indonesia Tbk in unfavorable circumstancesKeywords: Liquidity Ratio, Current Ratio, Cash Ratio]]>
