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All Journal Akuisisi : Jurnal Akuntansi MBIA Jurnal GeoEkonomi Jurnal Buana Akuntansi Jurnal Ekonomi
Ade Elza Surachman
Universitas Catur Insan Cendekia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN KOPERASI DI PURWAKARTA INDONESIA AE Surachman; Sutardjo
Jurnal Buana Akuntansi Vol 4 No 1 (2019): Jurnal Buana Akuntansi
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.359 KB) | DOI: 10.36805/akuntansi.v4i1.633

Abstract

Prinsip-prinsip GCG yang meliputi transparansi, akuntabilitas, tanggung jawab, independensi, dan kewajaran sekarang ini merupakan suatu keharusan bagi setiap organisasi bisnis termasuk koperasi untuk mendorong terciptanya pasar yang efisien dan transp aran. Pengumpulan data penelitian menggunakan kuesioner dan dokumentasi berupa laporan keuangan koperasi. Teknik pemilihan sampel menggunakan metode purposive sampling yaitu sebanyak 66 unit koperasi di Purwakarta yang digunakan sebagai sampel dalam penelitian. Model penelitian yang digunakan yaitu PLS-SEM dengan software SmartPLS 3.0. Hasil penelitian menunjukkan bahwa prinsip transparansi, akuntabilitas dan kewajaran berpengaruh signifikan terhadap kinerja keuangan koperasi di Purwakarta Indonesia. Sedangkan, prinsip tanggung jawab dan independensi tidak berpengaruh terhadap kinerja keuangan koperasi di Purwakarta Indonesia.
Pengaruh Pengungkapan CSR Terhadap Kualitas Audit Ade Elza Surachman
Akuisisi: Jurnal Akuntansi Vol 16, No 2 (2020)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v16i2.483

Abstract

This research aims to test and empirically prove the effect of corporate social responsibility disclosure on the audit quality. Audit quality measurement in this research uses natural logarithm to audit fees while CSR reporting is measured using a content analysis approach. The population of this research is the sub-sector transportation of companies listed in the Indonesia Stock Exchange in 2010 until 2017. The annual report contains disclosure of corporate social responsibility activities of 4 companies that using a purposive sampling technique. Methods of data analysis using descriptive statistical analysis and simple linear regression. These results indicate that corporate social responsibility disclosures have a significant effect simultaneously and partially on the audit quality
Analisis Financial Distress pada Perusahaan Sub Sektor Transportasi di Bursa Efek Indonesia Ade Elza Surachman
Jurnal Buana Akuntansi Vol 6 No 2 (2021): Jurnal Buana Akuntansi
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v6i2.1788

Abstract

Pandemi covid-19 menimbulkan dampak yang besar terhadap perkenomian. Penelitian ini memiliki tujuan untuk melakukan prediksi kesulitan keuangan pada Perusahaan Sub Sektor Transprotasi di Bursa Efek Indonesia tahun 2019-2020. Metode analisis data yang digunakan adalah metode analisis deskriptif. Sampel yang digunakan dengan metode purposive sampling. Hasil penelitian menunjukkan bahwa perusahaan Sub Sektor Transportasi di Bursa Efek Indonesia di tahun 2019 yang berada di zona aman adalah BIRD, zona abu-abu adalah SMDR, TMAS, dan WEHA. Selanjutnya, zona berbahaya adalah ASSA, BLTA, BPTR, dan TAXI. Sedangkan, pada tahun 2020 perusahaan yang berada di zona aman adalah BIRD, zona abu-abu adalah SMDR, dan zona berbahaya adalah ASSA, BLTA, BPTR, TAXI, TMAS, dan WEHA. Kata Kunci : Financial Distress, Altman Z Score.
VALUES OF TRANSPORTATION SUBSECTOR COMPANIES ON THE INDONESIAN STOCK EXCHANGE Ade Elza Surachman
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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

Abstract

Profitability as a mediation in the influence of capital structure on the value of transportation companies on the Indonesia Stock Exchange means that companies that have a high capital structure will increase their company value if supported by a good level of profitability. In addition, profitability can also increase firm value through a mediating effect on the relationship between capital structure and firm value. The sampling technique using the purposive sampling method resulted in a sample of 23 transportation sub-sector companies on the Indonesia Stock Exchange in 2019-2021. The data analysis technique used is path analysis and moderation regression. The results showed that (1) capital structure has no significant effect on firm value, (2) profitability does not mediate the effect of capital structure on firm value, (3) profit growth strengthens the effect of capital structure on profitability.
E-COMMERCE DAN PROMOSI MEDIA SOSIAL DALAM MEMPENGARUHI KEPUTUSAN PEMBELIAN Ika Kartika; Ade Elza Surachman; Oktisa Rahayu Tiara Nejal; Elisabeth Mariono
Jurnal GeoEkonomi Vol. 14 No. 2 (2023)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v14i2.310

Abstract

Riset ini menganalisis bagaimana keputusan pembelian dipengaruhi oleh e-commerce dan promosi di media sosial Instagram. Sementara bisnis telah menggunakan e-commerce sebagai alat penting untuk menjual produk mereka secara online, media sosial Instagram telah berkembang menjadi alat promosi yang berguna untuk menjangkau pelanggan potensial. Penelitian ini menggunakan metode survei. 105 mahasiswa Universitas Catur Insan Cendekia menerima kuesioner ini setelah mereka membeli produk Mixue Kesambi melalui platform e-commerce dan akun media sosial Instagram. Analisis dari data ini yakni regresi linier berganda untuk menemukan variabel promosi di Instagram dan variabel e-commerce memengaruhi keputusan seseorang untuk membeli produk. Hasilnya menunjukkan bahwa, secara bersamaan, promosi di Instagram dan e-commerce berdampak positif dan secara signifikan berdampak pada keputusan pembelian.
Praktik Manajemen Laba: Studi Komparasi pada Perusahaan-Perusahaan yang Melakukan IPO Tahun 2012-2016 T Husain; Ade Elza Surachman
MBIA Vol 16 No 1 (2017)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.938 KB) | DOI: 10.33557/mbia.v16i1.61

Abstract

This research was aimed to obtain empirical evidence about the practice of earnings management between companies in manufacturing industry and financial sectors listed in Indonesian Stock Exchange. This study adopted measurement of earnings management based on conditional revenue model approach. The population in this research was 41 manufacturing companies and financial sectors listed in Indonesian Stock Exchange to conduct an initial public offerings (IPO) in 2012-2016. The sampling technique was purposive method. The sample in this research establishment was 16 manufacturing industry and 22 financial sectors companies. The data analysis method using independent-samples t test, did the normality and homogenity test previously and hypothesis testing with mann-whitney test approach. The hypothesis testing results indicated that there is no significant difference between manufacturing industry and financial sectors who conduct an IPO in 2012-2016 to the practice of earnings management.
Analisis Penerapan Program GMP dan 5P Terhadap Kinerja Karyawan di PT Kalbe Morinaga Indonesia Halily Sofyan Al Hasan; Muhammad Ali Akbar; Ade Elza Surachman
MBIA Vol 17 No 2 (2018)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (752.117 KB) | DOI: 10.33557/mbia.v17i2.338

Abstract

This study aim is to know the effect of the implementation of Good Manufacturing Practices Program, 5P Program related on Employee Performance at PT. Kalbe Morinaga Indonesia. This research is located in PT. Kalbe Morinaga Indonesia with 390 people population and the sample taken is 84 people using stratified random sampling technique with Slovin formula which is conducted from May to June 2018. Approachment to data analyze using Partial Least Square (PLS), namely Smart-PLS 3.0. Based on the analysis results obtained that Good Manufacturing Practices Program has a positive effect on Employee Performance and 5P Program also has a positive effect on Employee Performance.
Co-Authors Elisabeth Mariono Halily Sofyan Al Hasan Ika Kartika Muhammad Ali Akbar Oktisa Rahayu Tiara Nejal Sutardjo T. Husain