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All Journal NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Accounting and Business Journal Jurnal Bisnis Mahasiswa CHEDS: Journal of Chemistry, Education, and Science Jurnal Ilmu Gizi dan Dietetik Jurnal Manajemen, Akuntansi, Ekonomi Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Jurnal Pengabdian Bukit Pengharapan Journal Of Medicine And Health Sciences (Medisci) Jurnal Manajemen dan Administrasi Antartika Jurnalistik dan Media Jurnal Ilmiah Mahasiswa & Penelitian Keperawatan Midwifery Journal
Nur Aliah, Nur
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Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGARUH RETURN ON ASSET DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2020 Dessyana, Dessyana; Aliah, Nur
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 1 No. 2 (2022): Jurnal Manajemen, Akuntansi, Ekonomi (September)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.174 KB) | DOI: 10.59066/jmae.v1i2.89

Abstract

Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh Return On Asset dan kepemilikan manajerial terhadap manajemen laba pada perusahaan keuangan yang terdaftar di Bursa Efek Indonesia periode 2017-2020 baik secara simultan maupun parsial. Populasi dalam penelitian ini sebanyak 105 perusahaan. Metode yang digunakan adalah metode purposive sampling dan diperoleh sebanyak 20 perusahaan yang menjadi sampel penelitian. Jenis penelitian merupakan penelitian deskriptif kuantitatif dengan menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa secara simultan, ROA dan Kepemilikan Manajerial tidak memiliki pengaruh terhadap Manajemen Laba pada perusahaan keuangan yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Secara parsial, ROA tidak memiliki pengaruh terhadap Manajemen Laba pada perusahaan keuangan yang terdaftar di Bursa Efek Indonesia periode 2017-2020, begitu juga dengan Kepemilikan Manajerial tidak memiliki pengaruh terhadap Manajemen Laba pada perusahaan keuangan yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Kata Kunci: ROA, Kepemilikan Manajerial, Manajemen Laba
Menilai Kinerja Keuangan Dengan Analisis Laporan Keuangan Mendrofa, Raja; Wahyuni, Annisa; Isnaini, Putri; Aliah, Nur
Jurnal Bisnis Mahasiswa Vol 4 No 1 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i1.art4

Abstract

Penelitian ini bertujuan menganalisis kinerja keuangan dengan menggunakan laporan keuangan perusahaan. Pada Penelitian ini menggunakan pendekatan deskriptif kuantitatif, dimana Teknik ini menjelaskan sesuatu yang dipelajari apa adanya, dan menarik kesimpulan dari fenomena yang dapat diamati dengan menggunakan angka- angka. Berdasarkan hasil analisis pada 10 perusahaan tergolong kedalam sub-sektor makann dan minuman. Pengambilan sampel dilakukan dengan teknik purposive sampling. Observasi penelitian dilakukan dari tahun 2018 sampai dengan 2021. Penelitian ini menggunakan rasio likuiditas yang di proksikan dengan current Rasio, Quick rasio, cash rasio dan rasio profitabiltas yang diproksikan dengan, Return on Asset, Return to Equity dan Net profit margin. Hasil dari penelitian ini adalah dari 10 perusahaan yang dianalisis perusahan PT. Unilever Indonesia dnegan kode emiten UNVR dan PT. Multi Bintang Indonesia Tbk dengan kode emiten MLBI serta PT. Indofood Sukses Makmur Tbk dengan kode emiten INDF memiliki nilai rasio likuiditas kurang baik atau dibawah rata-rata nilai rasio likuiditas di industry manufaktur namun pada rasio profitabilitas PT. Unilever Indonesia dengan kode emiten UNVR dan PT. Multi Bintang Indonesia Tbk dengan kode emiten MLBI memiliki nilai cukup baik dari rata-rata industry.
Peran Audit Internal Dalam Upaya Pencegahan Fraud Bangun, Dini Febriana Br; Hulu, Yulia Yerni Hartati; Laia, Masneni; Handayani, Pitri; Rezeki, Sri Indah; Pangga, Ichsan Dwi; Aliah, Nur
Jurnal Bisnis Mahasiswa Vol 4 No 1 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i1.art10

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis secara komprehensif peran audit internal dalam konteks upaya pencegahan fraud. Pada Penelitian ini menggunakan pendekatan deskriptif, dengan metode kajian pustaka. Berdasarkan hasil analisis pada 9 (sembilan) jurnal disimpulkan bahwa terdapat 8 jurnal yang menyatakan bahwa audit internal memiliki peran dalam upaya pencegahan fraud. Temuan ini didukung oleh hasil analisis data kuantitatif dari beberapa penelitian yang menunjukkan korelasi positif dan signifikan antara peran audit internal dan upaya pencegahan fraud. 1 penelitian yang menyatakan bahwa peran audit internal tidak berpengaruh signifikan dalam upaya pencegahan fraud.
Peran Audit Internal Terhadap Kualitas Laporan Keuangan Wahyuni, Annisa; Aini, Nurul; Isnaini, Putri; Sholeha, Putri; Putri, Riska Afrillia; Permatasari, Yeni; Aliah, Nur
Jurnal Bisnis Mahasiswa Vol 4 No 1 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i1.art9

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis secara komprehensif peran audit internal dalam konteks peningkatan kualitas laporan keuangan. Pada Penelitian ini menggunakan pendekatan deskriptif, dengan metode kajian pustaka. Berdasarkan hasil analisis pada 10 (sepuluh) jurnal disimpulkan bahwa terdapat 8 jurnal yang menyatakan bahwa audit internal memiliki peran terhadap kualitas laporan keuangan. Temuan ini didukung oleh hasil analisis data kuantitatif dari beberapa penelitian yang menunjukkan korelasi positif dan signifikan antara peran audit internal dan kualitas laporan keuangan. 2 penelitian yang menyatakan bahwa peran audit internal tidak berpengaruh signifikan terhadap kualitas laporan keuangan. Dengan fenomena dimana pemerintah daerah kadang-kadang menghasilkan audit internal dengan rekomendasi untuk perbaikan, tetapi respon yang lambat dan kurang tepat dari pihak yang diaudit membuat pemeriksaan auditor internal menjadi kurang berarti.
THE IMPACT OF THE COVID-19 PANDEMIC ON COMPREHENSIVE INCOME OF AUTOMOTIVE INDUSTRY COMPANIES AND COMPONENTS LISTED IN INDONESIA STOCK EXCHANGE Aliah, Nur
Accounting and Business Journal Vol 3 No 1 (2021): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v3i1.1223

Abstract

This study aims to determine the impact of the Covid-19 pandemic on the profit and loss of automotive and component industrial companies. The variables used in this study are comprehensive income before the Covid-19 pandemic, namely 2019 and comprehensive income during the Covid-19 pandemic, namely 2020 in the company's financial statements for the first quarter, second quarter and third quarter. The sample of this research is companies engaged in the automotive industry and components that are listed on the Indonesia Stock Exchange and have financial reports for the first to third quarter of 2019 to 2020. The research sample was selected using the purposive sampling method and obtained 14 companies with The number of observations was 42 samples, namely the income statement for the first, second, third quarter 2019 and 2020. Hypothesis testing was carried out using analysisWilcoxon Signed Ranks Test. The result of this research is that the Covid-19 pandemic affects the comprehensive income of automotive and component industrial companies.
Analysis Of The Impact Of Intership Activities In Improving Skill and Expertise Of Accounting Study Program Students Aliah, Nur; Fachruddin, Wan
Accounting and Business Journal Vol 5 No 2 (2023): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v5i2.4672

Abstract

This study aims to determine the impact of internship activities in improving student skills andexpertise in accounting study programs. In this research study using a descriptive qualitativeapproach, where the data collection technique uses direct interviews and surveyer analysis to theobject of research, namely accounting students who have carried out internships in governmentoffices in the city of Medan. Based on the results of survey analysis to 8 students who conductedthe MBKM program implemented by Panca Budi University, the internship program will provideadditional competencies, 50% of students feel that there is an increase in soft skills after MBKMin developing competencies / skills as a provision for work after graduation. MBKM is importantto do in preparation for the post-campus period. 62.5% of students feel that MBKM is inaccordance with the needs of future graduates. The MBKM program is expected to be a forumfor students to develop competencies both in soft skills and hard skills development.
Effect of Earning Per Share, Net Profit Margin on Stock Returns in Property and Real Estate Companies Dessyana, Dessyana; Aliah, Nur; Hayati, Keumala
Accounting and Business Journal Vol 5 No 1 (2023): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v5i1.4606

Abstract

This study aims to determine the effect of Earning Per Share, Net Profit Margin on Stock Returns in property and real estate companies. This study used a descriptive quantitative approach, where this research was conducted by managing data in the form of numbers processed with the SPSS application. The sample from this study was 31 samples with an observation sample of 155 samples (2015 -2019). The results of this study are that Earning Per Share has no effect on stock returns, but Net Profit Margin has a significant effect on stock returns. The Net Profit Margin value will show sales success and achievement of the company's profit target, this will motivate investors to invest because they expect a good return
THE ROLE OF E-FILING IN IMPROVING TAXPAYER COMPLIANCE IN INDONESIA Aliah, Nur
Accounting and Business Journal Vol 2 No 1 (2020): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v2i1.977

Abstract

The advancement of technology has made people prefer a practical and easy. E-filing is one of the technological advances used by the Indonesian Directorate General of Taxes. The use of an online tax application is also carried out in order to improve Indonesia's ranking in the list of Ease of Doing Business (EODB) in the world with one of the indicators is the use of technology to shorten the bureaucracy and improve time and cost efficiency . The purpose of writing this scientific journal is to determine the role of using e-filing applications for taxpayer compliance in Indonesia. The research method used in this research is to use a qualitative descriptive method. The type of data in this study is qualitative data, where data is presented in the form of words that contain meaning in the form of data that is processed through interviews and explanations about e-filing. Data collection was carried out using interview methods and other source. The results of research conducted indicate that the use of e-filing is able to increase taxpayer compliance every year. In this case the government is expected to continue to develop the e-filing application and conduct socialization to various groups of people so that taxpayers become more about funding the use of e-filing applications in SPT reporting so that the taxpayer compliance targets are realized according to the target every year.
Pengaruh Kerjasama Tim dan Disiplin Kerja Terhadap Kinerja Karyawan Pada PT Patra Boga Mamih Aliah, Nur; Lahat, Mohammad Amas
Jurnal Manajemen dan Administrasi Antartika Vol. 1 No. 4 (2024): Oktober
Publisher : Antartika Media Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70052/juma.v1i4.482

Abstract

Kerjasasama Tim dan Disiplin Kerja adalah hal penting bagi Perusahaan untuk meningkatkan Kinerja Karyawan. Penelitian ini bertujuan untuk mengetahi Pengaruh Kerjasama tim dan Disiplin kerja terhadap kinerja karyawan yang Secara masing-masing (parsial) ataupun Secara Bersama (simultan) terdahap kinerja karyawan pada PT Patra Boga Mamih. Menggunakan Metode kuantitatif. Populasi dalam penelitian ini adalah seluruh karyawan. Sampel penelitian ini menggunakan seluruh populasi yang berjumlah 35 karyawan. Teknik pengumpulan data dalam penelitian ini menggunakan teknik observasi, kuesioner, wawancara. Teknik analisis data dalam penelitian ini menggunakan uji validitas data, uji asumsi klasik, uji hipotesis, analisis regresi linier berganda, uji koefisien determinasi (R2). Pengelolahan data dalam penelitian ini menggunakan program software SPSS versi 25 untuk menghitung hasil uji. Hasil penelitian ini membuktikan : Kerjasama Tim (X1) terdapat pengaruh positif dan signifikan secara parsial terhadap Kinerja Karyawan (Y) dengan sig 0,006 < 0,05 dan nilai thitung 2.940 > ttabel 2,036. Disiplin Kerja (X2) terdapat pengaruh positif dan signifikan secara parsial terhadap Kinerja Karyawan (Y) dengan sig 0,000 < 0,05 dan nilai thitung 6,582 > ttabel 2,036. Dan Kerjasama Tim (X1) dan Disiplin Kerja (X2) terdapat pengaruh positif dan signifikan secara simultan terhadap Kinerja Karyawan (Y) dengan sig 0,000 < 0,05 dan nilai Fhitung 21,039 > Ftabel 3,29.   Teamwork and work discipline are important for companies to improve employee performance. This research aims to determine the influence of teamwork and work discipline on employee performance individually (partially) jointly (simultaneously) on employee performance at PT Patra Boga Mamih. Using quantitative methods. The population in this research is all employees. This research sample used the entire population of 35 employees. Data collection techniques in this research used observation techniques, questionnaires, interviews. The data analysis technique in this research uses data validity test, classical assumption test, hypothesis test, multiple linear regression analysis, coefficient of determination test (R2). Data processing in this research uses the SPSS version 25 software program to calculate test results. The results of this research prove: Teamwork (X1) has a partially positive and significant influence on Employee Performance (Y) sig 0.006 < 0.05 and thitung 2,940 > ttable 2.036. Work Discipline (X2) has a partially positive and significant influence on Employee Performance (Y) sig of 0.000 < 0.05 and thitung 6.582 > ttable 2.036. And Teamwork (X1) and Work Discipline (X2) have a positive and significant influence simultaneously on Employee Performance (Y) sig 0.000 < 0.05 and an F thitung 21.039 > Ftable 3.29.
Literature Study on the Application of Financial Accounting Standarts for Micro, Small and Madium-Sized Entities (Sak EMKM) to Assess the Fairness of UMKM Financial Statements Yolanda, Nabila; Izzati, Dina; Zahrani, Vista; Delani, Maisya; Aliah, Nur
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i2.492

Abstract

The implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in Indonesia aims to enhance the transparency and accountability of MSME financial statements. Despite its design to cater to MSME characteristics, many businesses struggle with full implementation. This study highlights several challenges, including a lack of understanding of accounting principles, insufficient skilled personnel, and inadequate socialization and training. Consequently, many MSMEs rely on simplistic recording methods that fail to comply with SAK EMKM, leading to less informative financial statements. To foster better adherence to these standards, collaboration among accounting institutions, the government, and MSMEs is essential for education and training initiatives. By improving their understanding of SAK EMKM, MSMEs can enhance the quality of their financial reporting, thereby facilitating better access to financing and strengthening their contributions to the national economy.
Co-Authors Abdullah, Noor Marini Haji Adiman, Sumardi Aini Nurul Ani Minarni Athaya, Nada Syifa Aurora, Titania Bangun, Dini Febriana Br Darwis DAYU, Wulan Delani, Maisya Dessyana, Dessyana Dewi Maharani, Juana Difta R, Siti Faridani, Mutia Riska Fikriyyah, Dinah Handayani, Pitri Harianty, Savanda Hulu, Yulia Yerni Hartati Iskandar Muda Isnaini, Putri Izzati, Dina Keumala Hayati Khulaili, Barkah Lahat, Mohammad Amas Laia, Masneni Lukna, Yohanes Kevin Maharani, Juana Dewi Marlina Lumbantobing, Suki Marliyanti, Sri Anna Mendrofa, Raja Miranda, Aqilah Mutya Sari, Vianty Nurfitriani, Ditalia Nurhasanah Nurhasanah Olii, Nova Yunita Putri Pangga, Ichsan Dwi Panjaitan, Gloria Oktavania Parsi, Citra Amelia Permatasari, Yeni Putri, Riska Afrillia Rahmadayanti, Nabila Ratnasari, Eka Rezeki, Sri Indah Rizki Nurfita, Nisa Rizkina, Miftha Safitri, Tsamara Nayla Septika, Edya Nashwa Sholeha, Putri Sirait, Netty Julianti Sukemi Sukemi Tamba, Rani Tampubolon, Merna Gletesya Wa Mina La Isa Wahyuni, Annisa Wan Fachruddin Wati, Della Syaras Yolanda, Nabila Zahrani, Vista