Garuda - Garba Rujukan Digital

Pengaruh Manajemen Laba Terhadap Kebijakan Deviden Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2011 Bilqis, May Hana; Rusdan, M Ali
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 1, No 1 (2015): Mei
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (75.493 KB)

ABSTRAKSalah satu hasil yang diharapakan oleh investor dari penanaman modal adalah memperoleh dividen. Tanpa mereka sadari para manejer perusahaan dapat melakukan manjemen laba terhadap kebijakan dividen yang akan mereka ambil seperti manipulasi laba, memanipulasi data atau informasi akuntansi demi keuntungan pribadi dan perusahaan. Tujuan dari penelitian ini adalah menemukan bukti empiris dari pengaruh manajemen laba terhadap kebijakan dividen. Penelitian ini menggunakan data dari 38 perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia dari tahun 2009 sampai tahun 20011. Manajemen laba diukur menggunakan discretionary accruals dan kebijakan dividen diukur dengan dividend paid. Data kemudian dianalisis menggunakan analisis regresi linier sederhana dan di uji menggunakan uji statistik non-parametik. Hasil dari penelitian ini menunjukkan bahwa manajemenlaba tidak berpengaruhterhadapkebijakandividen pada perusahaanmanufaktur yang terdaftar di Bursa Efek Indonesia tahun 2009-2011.Kata Kunci : Kebijakan Dividen dan Manajemen Laba.ABSTRACT One of the results expected by investors of investment is gain dividends. Without them knowing managers can profit management company on dividend policy that they will take as earnings manipulation, manipulate data or accounting information for personal gain and companies. The purpose of this research is to find empirical evidence of the effect of earnings management on dividend policy. This study uses data from 38 companies listed on the Indonesia Stock Exchange from 2009 until the year 20011. Earnings management is measured using discretionary accruals and dividend policy is measured by the dividend paid. Data were analyzed using simple linear regression analysis and tested using non-parametri statistical tests. The results of this study indicate that effect of earnings management has no effect on dividend policy in manufacturing companies Â listed in Indonesia Stock Stock Exchange 2009-2011. Keywords: Dividend Policy and Earnings Management

Pengaruh Manajemen Laba Terhadap Kebijakan Deviden Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2011 May Hana Bilqis; M Ali Rusdan
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 1, No 1 (2015): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v1i1.95

ABSTRAKSalah satu hasil yang diharapakan oleh investor dari penanaman modal adalah memperoleh dividen. Tanpa mereka sadari para manejer perusahaan dapat melakukan manjemen laba terhadap kebijakan dividen yang akan mereka ambil seperti manipulasi laba, memanipulasi data atau informasi akuntansi demi keuntungan pribadi dan perusahaan. Tujuan dari penelitian ini adalah menemukan bukti empiris dari pengaruh manajemen laba terhadap kebijakan dividen. Penelitian ini menggunakan data dari 38 perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia dari tahun 2009 sampai tahun 20011. Manajemen laba diukur menggunakan discretionary accruals dan kebijakan dividen diukur dengan dividend paid. Data kemudian dianalisis menggunakan analisis regresi linier sederhana dan di uji menggunakan uji statistik non-parametik. Hasil dari penelitian ini menunjukkan bahwa manajemenlaba tidak berpengaruhterhadapkebijakandividen pada perusahaanmanufaktur yang terdaftar di Bursa Efek Indonesia tahun 2009-2011.Kata Kunci : Kebijakan Dividen dan Manajemen Laba.ABSTRACT One of the results expected by investors of investment is gain dividends. Without them knowing managers can profit management company on dividend policy that they will take as earnings manipulation, manipulate data or accounting information for personal gain and companies. The purpose of this research is to find empirical evidence of the effect of earnings management on dividend policy. This study uses data from 38 companies listed on the Indonesia Stock Exchange from 2009 until the year 20011. Earnings management is measured using discretionary accruals and dividend policy is measured by the dividend paid. Data were analyzed using simple linear regression analysis and tested using non-parametri statistical tests. The results of this study indicate that effect of earnings management has no effect on dividend policy in manufacturing companies listed in Indonesia Stock Stock Exchange 2009-2011. Keywords: Dividend Policy and Earnings Management

AKUNTABILITAS KINERJA DI INSTANSI PEMERINTAH (Studi Empiris Pada Pemerintah Kabupaten Deli Serdang) May Hana Bilqis Rangkuti
Jurnal Akuntansi Bisnis dan Publik Vol 8 No 2 (2018): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (787.6 KB)

This study aims to determine whether the commitment of management, decision making authority, organization culture, and training is partially affected and simultaneously to the accountability performance in government agency to improve government performance. This research method is to use a casual research design. The sample is determined by using the technique of purposive sampling. The population in this research are all employees of the Unit of work Tools (SKPD) Government of Deli Serdang. The sampleused in this study is structural officials (Echelon 2, 3 and 4), with a total sample of 60. The data in this study is the primary data obtained from questionnaires distributed directly to the respondent. Data analysis model used was multiple linier regression. Testing the quality of data used is the test validity and reability testing. Classic assumption test was used for normality test, test heterokedastisitas, and tes multikolinearitas. Hypothesis testing using the determinant coefficient, simultaneous test (test-F), partial test (test-t). The results show that management commitment partially has a positive influence on performance accountability. Decision making authority partially has a positive influence on performance accountability. Organization culture partially has a positive influence on performance accountability. Training partially has a negative influence on performance accountability. Simultaneously commitment management, decision making authority, organization culture, and training have a positive and significant influence on performance accountability.

Pelatihan Memulai Usaha Untuk Wirausahawan Pada Remaja Mesjid Kecamatan Medan Helvetia May Hana Bilqis Rangkuti; Abdillah Arif Nasution; Risanty Risanty; Juwita Agustrisna; Mustia Ismail
Pelita Masyarakat Vol 2, No 2 (2021): Pelita Masyarakat, Maret
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/pelitamasyarakat.v2i2.4560

Remaja Mesjid Himpunan Muda Mudi Islam Akbaar (HIMMIA) in Medan Helvetia District consists of several youths who have the ability and skills. However, the development and fostering of an entrepreneurial spirit is still not optimal because the level of education of most of the target audience is high school graduates who rarely or may never receive entrepreneurship knowledge and education. Many potential creative ideas for running a business have not been explored optimally. For this reason, it requires entrepreneurial knowledge and skills that have been initiated from a young age so that it can increase entrepreneurial skills which become the basic capital for someone who wants to be engaged in certain business fields. Entrepreneurial ability is not due to the talent factor, but will also arise and be felt through entrepreneurial experiences and trainings. Therefore, it is important to do counseling about entrepreneurship among the young generation of the HIMMIA Mosque, Medan Helvetia Subdistrict, so that their orientation is no longer as job seekers, but as job creators.

Factors that Influence the Reality of Performance Accountability in Government Institutions (Empirical Study in Government Deli Serdang District) Yuni Syahputri; May Hana Bilqis R; Hasbiana Dalimunthe; Hesti Sabrina; Sari Nuzullina Rahmadhani
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 2, No 1 (2019): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v2i1.178

This study aims to determine whether the commitment of management, decision making authority, organization culture is partially affected and simultaneously to the accountability performance in government agency to improve government performance. This research method is to use a casual research design. The sample is determined by using the technique of purposive sampling.The population in this research are all employees of the Unit of work Tools (SKPD) Government of Deli Serdang. The sample used in this study is structural officials (Echelon 2, 3 and 4), with a total sample of 60. The data in this study is the primary data obtained from questionnaires distributed directly to the respondent. Data analysis model used was multiple linier regression. Testing the quality of data used is the test validity and reability testing. Classic assumption test was used for normality test, test heterokedastisitas, and tes multikolinearitas. Hypothesis testing using the determinant coefficient, simultaneous test (test-F), partial test (test-t).The results show that management commitment partially has a positive influence on performance accountability. Decision making authority partially has a positive influence on performance accountability. Organization culture partially has a positive influence on performance accountabilitypartially has a negative influence on performance accountability. Simultaneously commitment management, decision making authority, organization culturehave a positive and significant influence on performance accountability.

An empirical look at the effect of service quality on online shopping customer satisfaction in Indonesia Risanty Risanty; Sambas Ade Kesuma; Juwita Agustrisna; May Hana Bilqis
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 9 No. 4 (2021): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

The main purpose of this study is to examine the relationship between service quality and online shopping customer satisfaction in Indonesia. This study is a quantitative and cross-sectional study with a survey method. This study's online shopping customers consist of undergraduate and postgraduate students in the Accounting Department of Universitas Sumatera Utara. The study used Likert scale questionnaires distributed to 400 respondents, and 295 questionnaires were obtained for data analysis. The study found that service quality has a positive and significant relationship with customer satisfaction. The study reveals that the elevation of excellent service quality on online shopping is the best solution for online shopping vendors to obtain customer satisfaction.

Pengaruh Manajemen Laba Terhadap Kebijakan Deviden Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2011 May Hana Bilqis; M Ali Rusdan
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 1 No. 1 (2015): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v1i1.95

ABSTRAKSalah satu hasil yang diharapakan oleh investor dari penanaman modal adalah memperoleh dividen. Tanpa mereka sadari para manejer perusahaan dapat melakukan manjemen laba terhadap kebijakan dividen yang akan mereka ambil seperti manipulasi laba, memanipulasi data atau informasi akuntansi demi keuntungan pribadi dan perusahaan. Tujuan dari penelitian ini adalah menemukan bukti empiris dari pengaruh manajemen laba terhadap kebijakan dividen. Penelitian ini menggunakan data dari 38 perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia dari tahun 2009 sampai tahun 20011. Manajemen laba diukur menggunakan discretionary accruals dan kebijakan dividen diukur dengan dividend paid. Data kemudian dianalisis menggunakan analisis regresi linier sederhana dan di uji menggunakan uji statistik non-parametik. Hasil dari penelitian ini menunjukkan bahwa manajemenlaba tidak berpengaruhterhadapkebijakandividen pada perusahaanmanufaktur yang terdaftar di Bursa Efek Indonesia tahun 2009-2011.Kata Kunci : Kebijakan Dividen dan Manajemen Laba.ABSTRACT One of the results expected by investors of investment is gain dividends. Without them knowing managers can profit management company on dividend policy that they will take as earnings manipulation, manipulate data or accounting information for personal gain and companies. The purpose of this research is to find empirical evidence of the effect of earnings management on dividend policy. This study uses data from 38 companies listed on the Indonesia Stock Exchange from 2009 until the year 20011. Earnings management is measured using discretionary accruals and dividend policy is measured by the dividend paid. Data were analyzed using simple linear regression analysis and tested using non-parametri statistical tests. The results of this study indicate that effect of earnings management has no effect on dividend policy in manufacturing companies Â listed in Indonesia Stock Stock Exchange 2009-2011. Keywords: Dividend Policy and Earnings Management

Pelatihan Memulai Usaha Untuk Wirausahawan Pada Remaja Mesjid Kecamatan Medan Helvetia May Hana Bilqis Rangkuti; Abdillah Arif Nasution; Risanty Risanty; Juwita Agustrisna; Mustia Ismail
Pelita Masyarakat Vol. 2 No. 2 (2021): Pelita Masyarakat, Maret
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/pelitamasyarakat.v2i2.4560

Remaja Mesjid Himpunan Muda Mudi Islam Akbaar (HIMMIA) in Medan Helvetia District consists of several youths who have the ability and skills. However, the development and fostering of an entrepreneurial spirit is still not optimal because the level of education of most of the target audience is high school graduates who rarely or may never receive entrepreneurship knowledge and education. Many potential creative ideas for running a business have not been explored optimally. For this reason, it requires entrepreneurial knowledge and skills that have been initiated from a young age so that it can increase entrepreneurial skills which become the basic capital for someone who wants to be engaged in certain business fields. Entrepreneurial ability is not due to the talent factor, but will also arise and be felt through entrepreneurial experiences and trainings. Therefore, it is important to do counseling about entrepreneurship among the young generation of the HIMMIA Mosque, Medan Helvetia Subdistrict, so that their orientation is no longer as job seekers, but as job creators.

PERENCANAAN KEUANGAN KELUARGA SECARA EFEKTIF PADA IBU-IBU PERWIRITAN DI KEL. DWIKORA, KEC. MEDAN HELVETIA may hana bilqis rangkuti
Jurnal Abdi Ilmu Vol 15 No 2 (2022): Jurnal Abdi Ilmu
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Fenomena yang sering muncul di masyarakat kita saat ini adalah bahwa mereka menggunakan penghasilannya untuk membiayai kebutuhan-kebutuhan yang bersifat jangka pendek, misalnya: belanja rumah tangga, biaya sekolah anak, tagihan listrik, tagihan air, dan tagihan telefon, biaya transportasi, dan lain-lain. Padahal, sebenarnya ada kebutuhan-kebutuhan keluarga jangka panjang lain yang harus dipersiapkan, misalnya : biaya pendidikan anak, persiapan pensiun, biaya perjalanan ibadah, pembelian rumah dan kendaraan, serta kebutuhana lainnya. Beberapa keluarga mungkin sudah menyiapkan tabungan untuk pendidikan anak misalnya. Tetapi tidak memperhitungkan apakah dana tersebut sudah bisa mencukupi kebutuhan itu ataukah belum, dikarenakan kurangnya perencanaan yang matang dan lengkap. Pengabdian kepada masyarakat ini dilaksanakan untuk memberikan pemahaman kepada masyarakat tentang pentingnya membuat perencaan keuangan keluarga. Pelatihan dilaksanakan pada perwiritan Jihadunnisa yang bertempat di Kelurahan Dwikora, Kecamatan Medan Helvetia. Perwiritan ini beranggotakan ibu-ibu rumah tangga yang berperan penting dalam proses perencanaan dan pengelolaan keuangan keluarga. Pada saat pelaksanaan pelatihan, peserta diberikan buku saku dan dibimbing terkait cara pengisiannya. Buku saku tersebut diharapkan bisa membantu dalam membuat perencanaan dan mencatat seluruh penerimaan dan pengeluaran yang terjadi setiap bulannya. Kata Kunci: Keluarga, Manajemen keuangan, Perencanaan keuangan

The Effect of Profitability and Green Accounting on Earnings Management in Companies on the Indonesia Stock Exchange (IDX) during Covid 19 Pandemic Simpati Mellyginta Sibuhaji; May Hana Bilqis Rangkuti
Journal Of Management Analytical and Solution (JoMAS) Vol. 4 No. 1 (2024): Journal Of Management Analytical and Solution
Publisher : TALENTA Publisher, Universitas Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/jomas.v4i1.11867

The Covid 19 pandemic has been going on for the past three years. There have been many changes that have occurred in human life at this time. The Covid 19 pandemic has not only disrupted the health sector, but also disrupted the economic sector. The existence of restrictions on social activities and regional quarantine has hampered economic activity so that it has an impact on business activities which has worsened the level of profitability and economic growth of companies, especially in Indonesia. Not to mention that companies have to pay more attention to Green Accounting due to the prolonged pandemic. The budgets of these companies related to Green Accounting will certainly affect the financial statements of these companies. This of course can affect the performance of existing financial reports in companies that will be related to earnings management of a company. The implementation of earnings management will also affect internal and external parties of the company. Earnings management is an action taken by company management to influence reported earnings which can provide information about economic benefits to both internal and external parties. Where earnings management is a central issue and has become a common phenomenon that occurs in a number of companies today. Earnings management practices have increased every year until now.

Title

Found 14 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 14 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 14 Documents
Search