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All Journal Jurnal Akuntansi Muhammadiyah Jurnal Sains dan Ilmu Terapan ABDIMU: Jurnal Pengabdian Muhammadiyah
Rusnaidi Rusnaidi
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Religion Computer Science & IT Education Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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ANALISIS EFEKTIVITAS DAN EFISIENSI ANGGARAN BELANJA PADA DINAS INSPEKTORAT ACEH TAHUN 2018-2020 Rusnaidi Rusnaidi; Feby Ayu Anggraini
Jurnal Akuntansi Muhammadiyah (JAM) Vol 11, No 3 (2021): Edisi Juli - Desember 2021
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v11i3.1639

Abstract

Penelitian ini brtujuan untuk mengetahui sejauh mana efektivitas dan efisiensi anggaran dan belanja dinas Inspektorat Aceh. Dalam penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan Teknik pengumpulan data yaitu observasi dan wawancara. Data yang digunakan adalah data sekunder berupa laporan keuangan anggaran dan baelanja Dinas Inspektorat Aceh. Hasil penelitian menunjukan bahwa (1) efektivitas anggaran dan belanja dinas inspektorat Aceh tergolong cukup efektif. (2) efisiensi merupakan ukuran keberhasilan sebuah kegiatan yang dinilai berdasarkan besarnya biaya atau sumber daya efisiensi anggaran di Dinas Inspektorat Aceh tergolong Kurang efisien dari tahun ke tahun
E-BUDGETING TRAINING FOR OWNED BUSINESS ENTITIES VILLAGE (BUMG) IN BATOH VILAGE, BANDA ACEH Irmawati Irmawati; Tarmizi Gadeng; Rusnaidi Rusnaidi; Dian Andra Saputra; Annisa Prety
ABDIMU: Jurnal Pengabdian Muhammadiyah Vol 3, No 2 (2023)
Publisher : Universitas Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/abdimu.v3i2.1933

Abstract

This community service is an activity that aims to improve skills in preparing calculating budgets for BUMG managers in Gampong Batoh, Lueng Bata District, Banda Aceh City. It is hoped that with this E-Budgeting Application Training, budget calculations preparation will be more effective. Village fund management is the budget most vulnerable to misuse or corruption. Village officials are the most corrupt officials in Indonesia according to ICW Lola Ester in Jakarta. The aim is to optimize expenditure according to needs and also as planning in managing finances in the village so that expenditure can be made according to the available budget, other things are aligning with strategic plans, coordinating activities from several departments, assigning responsibilities to families and evaluating performance.  Keyword : Apparatus, Training, E-Budgetting, Budget Calculations
Pengaruh Struktur Modal Terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Moderasi pada Perusahaan Energi Sektor Minyak, Gas, dan Batu Bara yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023 Cut Intan Fadila; Rusnaidi Rusnaidi; Syahrul Maulidi
Jurnal Sains dan Ilmu Terapan Vol. 8 No. 2 (2025): Jurnal Sains dan Ilmu Terapan
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/jsit.v8i2.1238

Abstract

The purpose of this study is to examine the effect of capital structure on firm value in energy companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023, and to investigate whether profitability moderates the relationship between capital structure and firm value in these companies. This research uses a quantitative method. The population consists of 99 financial report samples from energy sector companies engaged in oil, gas, and coal that are listed on the IDX. The object of this research is energy sector companies in the oil, gas, and coal industries listed on the Indonesia Stock Exchange. The data analysis technique employed is multiple linear regression analysis using EViews software. The type of data used in this study is secondary data. The results of the study show that capital structure has a significant effect on firm value in energy sector companies (oil, gas, and coal) listed on the IDX. Furthermore, profitability moderates the effect of capital structure on firm value in these companies.
Co-Authors Annisa Prety Cut Intan Fadila Dian Andra Saputra Feby Ayu Anggraini Irmawati Irmawati Syahrul Maulidi Tarmizi Gadeng