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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah eCo-Buss ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) EKONOMIKA45 Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Study & Accounting Research Jurnal Ilmiah Mahasiswa (JIMAWA) JURNAL AKUNTANSI DAN BISNIS Innovative: Journal Of Social Science Research Nanggroe: Journal Of Scholarly Service Nanggroe: Journal of Scholarly Service J-CEKI
Rola Manjaleni
Universitas Teknologi Digital
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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Analisis Rasio Aktivitas dan Rasio Profitabilitas untuk Menilai Kinerja Keuangan pada PT.AKR Corporindo Tbk Padatahun 2018-2022 Karmelita Romadona; Rola Manjaleni
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 1 (2024): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i1.3691

Abstract

Financial performance appraisal is an integral part of financial management that cannot be separated. The financial performance of a company is an important indicator in decision making for stakeholders, especially investors. This study aims to evaluate the financial performance of PT AKR Corporindo Tbk. during the period 2018 - 2022 using a number of financial ratios, such as receivables turnover, working capital turnover, fixed asset turnover, total asset turnover, return on investment, gross profit margin, and net profit margin. The research method used is quantitative descriptive with purposive area location selection and data collection through literature studies. The results showed that the average financial performance of PT AKR Corporindo Tbk during the period showed that receivables turnover, working capital turnover, fixed asset turnover, and total asset turnover were in the poor category. However, profitability ratios such as net profit margin, return on equity, and gross profit margin are included in the good category. Indicators of activity ratios and profitability that have not reached the standard can be improved by reducing costs that can reduce company profits and utilizing available funds for financing strategies that support the company's progress, which in turn can attract investors and potential investors.
Pengaruh Alokasi Dana Desa, Kebijakan Desa, dan Badan Usaha Milik Desa Terhadap Kesejahteraan Masyarakat Desa Karyalaksana Kecamatan Ibun Kabupaten Bandung Saputra, Syahdan Arip; Manjaleni, Rola
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3920

Abstract

This study examines the influence of village fund allocations, village policies, and Village-Owned Enterprises (BUMDes) on community welfare in Karyalaksana Village, Ibun Subdistrict. This study used quantitative methods with a sample of 96 people and conducted multiple linear regression to determine the relationship between the independent variables and community welfare, which is the dependent variable. The results showed that collectively, the three factors had a significant effect on community welfare, with village policy being the most influential factor. The results of this study reinforce that effective village governance is essential for improving community welfare. In addition, transparency in the management of village funds and community involvement in the formulation of village policies are important components for achieving optimal development outcomes. The implication is that village governments need to improve the effectiveness of BUMDes policies and management to provide wider economic impact. This study also provides insights for academics and practitioners in developing good governance-based development strategies.
Pengaruh Literasi Keuangan, Penggunaan E-money, dan Pengendalian Diri terhadap Perilaku Konsumtif Generasi Z di Kota Bandung Sari, Rista Asmaya; Manjaleni, Rola
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3939

Abstract

This study aims to analyze the influence of financial literacy, e-money usage, and self-control on the consumptive behavior of Generation Z in Bandung City. Generation Z tends to have a high level of consumptive behavior due to the advancement of digital technology and the ease of access to cashless transactions. This study employs a quantitative method with a purposive sampling technique, involving 100 respondents who actively use e-money. Data analysis is conducted using multiple linear regression tests. The findings reveal that financial literacy has a negative impact on consumptive behavior, while e-money usage has a significant positive influence on consumptive behavior. Additionally, self-control acts as a moderating factor that can mitigate the negative effects of e-money usage on consumptive behavior. The implications of this study highlight the importance of financial education for Generation Z to enhance awareness of wiser financial management in the digital era.
Analisis Kinerja dan Kontribusi Pemungutan Pajak Restoran terhadap Pendapatan Asli Daerah (PAD) di Badan Pendapatan Daerah Kabupaten Bandung Supryati, Resa; Manjaleni, Rola
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3956

Abstract

This study analyzes the performance and contribution of restaurant tax to Regional Original Revenue (PAD) in Bandung Regency. Restaurant tax is one of the primary sources of Regional Original Revenue (PAD), playing a strategic role in supporting regional development. This study adopts a qualitative approach with a descriptive method, gathering data through interviews, observations, and document analysis. The findings indicate that restaurant tax collection in Bandung Regency has achieved a high realization rate, exceeding 100% of the target over the past four years. However, challenges remain, such as limited tax officers, lack of socialization, and the presence of unregistered restaurants as taxpayers. To enhance the effectiveness of restaurant tax collection, strategies such as digitizing tax reporting systems, increasing outreach to business owners, and optimizing supervision by the Regional Revenue Agency (BAPENDA) are necessary. Improving the tax collection system is expected to optimize the contribution of restaurant tax to Regional Original Revenue (PAD) and support sustainable regional economic growth.
Analisis Laporan Keuangan Untuk Mengukur Kinerja Keuangan Pada PT Kereta Api Indonesia (Persero) Periode 2019-2023 Achmadi, Ryan; Manjaleni, Rola
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3988

Abstract

This study examines the financial performance of PT Kereta Api Indonesia (Persero) during the period 2019 to 2023 through a comparative study of three main financial indicators: Current Ratio (CR), Return on Assets (ROA), and Debt to Equity Ratio (DER). This analysis aims to evaluate the company's liquidity, profitability, and capital structure and identify potential risks and opportunities for improvement by referring to industry standards according to Kasmir (2019). The author uses a descriptive qualitative research method in this study. The study conducted in the period 2019 to 2023 examined the results of the financial ratio analysis of PT Kereta Api Indonesia (Persero) showing that the Current Ratio (CR) averaged 1,111.7%, far above the ideal standard of 200%, reflecting very strong liquidity but inefficiency in the use of current assets. Return on Assets (ROA) averaged 6.76%, meeting Kasmir's minimum standard (5%), but still below the optimal level (10%), indicating the potential for less than optimal asset utilization. The average Debt to Equity Ratio (DER) is 162.8%, exceeding Kasmir's safe limit (maximum 100%), indicating high dependence on debt and long-term solvency risk. The study concluded that PT KAI needs to balance liquidity, profitability, and solvency strategies to achieve long-term financial stability. The implications of the analysis results can be a reference for management in formulating operational and financial policies, as well as for stakeholders in assessing the company's investment prospects.
Pengaruh Financial Technology dan Literasi Keuangan terhadap Mental Budgeting pada Generasi Zoomers di Kota Bandung Hanifah, Milda; Manjaleni, Rola
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 2 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i2.25947

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh financial technology dan literasi keuangan terhadap mental budgeting pada generasi zoomers di Kota Bandung. Dalam pelaksanaannya penelitian ini, menggunakan metode kuantitatif deskriptif dengan melakukan pengumpulan data yang digunakan yaitu dengan data primer, dengan menyebarkan kuesioner secara online dengan media google form kepada 100 responden. Metode pengolahan data menggunakan microsoft excel dan menggunakan program SPSS (Statistical Program for Social Science) versi 30.0. Alat analisis statistik daya yang digunakan yaitu dengan analisis regresi linear berganda. Hasil pada penelitian dengan melakukan uji t menunjukkan nilai sebesar 3,810 > 1,660, dimana t hitung > t tabel dengan signifikansi 0,001 yang telah dilakukan, maka variabel financial technology berpengaruh positif dan signifikan terhadap mental budgeting, sehingga H1 diterima. Hasil uji t pada variabel literasi keuangan menunjukkan nilai t hitung 3,684 > t tabel 1,660, dengan signifikansi 0,001, maka variabel literasi keuangan yang memiliki pengaruh positif dan signifikan terhadap mental budgeting, sehingga H2 diterima. Berdasarkan hasil uji f (simultan) menunjukkan nilai signifikansi sebesar 0,001, sehingga variabel financial technology, dan literasi keuangan signifikan terhadap mental budgeting sehingga H3 dapat diterima.
Analisis Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan pada Perusahaan Produsen yang Terdaftar di Bursa Efek Indonesia Manjaleni, Rola; Vichi, Regiya
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 2 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i2.26056

Abstract

Penelitian ini menggunakan metode kuantitatif bertujuan untuk membuktikan secara empiris faktor – faktor yang mempengaruhi ketepatan waktu pelaporan keuangan perusahaan produsen yang terdaftar di Bursa Efek Indonesia. Faktor – faktor yang diuji dalam penelitian ini berupa ukuran perusahaan, struktur kepemilikan, dan kualitas auditor sebagai variabel bebas dan ketepatan waktu sebagai variabel terikat. Sampel pada penelitian ini sebanyak 109 peusahaan produsen dengan rentang waktu tiga periode 2021 – 2023. Pemilihan sampel menggunakan metode purposive sampling dengan beberapa kriteria tertentu. Data yang diolah merupakan data sekunder yang dapat diakses melalui website www.idx.co.id. Data yang diperoleh diuji menggunakan SPSS 27 dengan metode analisis regresi logistik dan pendekatan model statistik deskriptif. Hasil penelitian ini menyatakan bahwa ukuran perusahaan dan struktur kepemilikan berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan, sedangkan kualitas auditor tidak berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan perusahaan produsen yang terdaftar di Bursa Efek Indonesia.
Pengaruh Profitability, Solvability, dan Ukuran Perusahaan Terhadap Audit Delay Pada Perusahaan Sektor Energy Dan Basic Materials yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021-2023 Kamelia, Eulis; Manjaleni, Rola
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 4: Juni 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i4.9293

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, solvabilitas, dan ukuran perusahaan terhadap audit delay pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023, dengan fokus pada sektor energi dan bahan baku. Dengan menggunakan metode kuantitatif dengan analisis regresi linier berganda, penelitian ini meneliti sampel 35 perusahaan selama periode tiga tahun (2021–2023). Hasil penelitian menunjukkan bahwa profitabilitas tidak berpengaruh signifikan terhadap audit delay, yang menunjukkan bahwa tinggi atau rendahnya laba perusahaan tidak memengaruhi ketepatan waktu auditnya. Demikian pula, solvabilitas tidak menunjukkan pengaruh yang signifikan. Namun, ukuran perusahaan memiliki efek positif yang signifikan terhadap audit delay, yang menunjukkan bahwa perusahaan yang lebih besar cenderung membutuhkan lebih banyak waktu untuk menyelesaikan audit karena kompleksitas laporan keuangannya. Lebih lanjut, ketiga variabel tersebut secara bersamaan memiliki pengaruh yang signifikan terhadap audit delay. Temuan ini memberikan wawasan berharga bagi manajemen, investor, auditor, dan regulator dalam memahami faktor-faktor yang memengaruhi ketepatan waktu pelaporan keuangan.
Pengaruh Alokasi Dana Desa, Kebijakan Desa, dan Badan Usaha Milik Desa Terhadap Kesejahteraan Masyarakat Desa Karyalaksana Kecamatan Ibun Kabupaten Bandung Saputra, Syahdan Arip; Manjaleni, Rola
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3920

Abstract

This study examines the influence of village fund allocations, village policies, and Village-Owned Enterprises (BUMDes) on community welfare in Karyalaksana Village, Ibun Subdistrict. This study used quantitative methods with a sample of 96 people and conducted multiple linear regression to determine the relationship between the independent variables and community welfare, which is the dependent variable. The results showed that collectively, the three factors had a significant effect on community welfare, with village policy being the most influential factor. The results of this study reinforce that effective village governance is essential for improving community welfare. In addition, transparency in the management of village funds and community involvement in the formulation of village policies are important components for achieving optimal development outcomes. The implication is that village governments need to improve the effectiveness of BUMDes policies and management to provide wider economic impact. This study also provides insights for academics and practitioners in developing good governance-based development strategies.
Pengaruh Literasi Keuangan, Penggunaan E-money, dan Pengendalian Diri terhadap Perilaku Konsumtif Generasi Z di Kota Bandung Sari, Rista Asmaya; Manjaleni, Rola
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3939

Abstract

This study aims to analyze the influence of financial literacy, e-money usage, and self-control on the consumptive behavior of Generation Z in Bandung City. Generation Z tends to have a high level of consumptive behavior due to the advancement of digital technology and the ease of access to cashless transactions. This study employs a quantitative method with a purposive sampling technique, involving 100 respondents who actively use e-money. Data analysis is conducted using multiple linear regression tests. The findings reveal that financial literacy has a negative impact on consumptive behavior, while e-money usage has a significant positive influence on consumptive behavior. Additionally, self-control acts as a moderating factor that can mitigate the negative effects of e-money usage on consumptive behavior. The implications of this study highlight the importance of financial education for Generation Z to enhance awareness of wiser financial management in the digital era.
Co-Authors Achmadi, Ryan Anshari, Muhammad Irham Apriliyanti, Ireni Aris Hermansyah S Ayuningtyas, Devi Hanifah, Milda Kamelia, Eulis Karlina Karlina Karmelita Romadona Khoeriyah, Siti Sa’adah Melly Nurhasanah Muhammad An Nafi Alfarizi Mutia, Ika Nastiar, Reni Neng Reni Sulastri Nurwinda Anjani Rahmania, Faza S, Aris Hermansyah Sani Nuraeni Saputra, Syahdan Arip Sari, Rista Asmaya Supryati, Resa Tita Sri Rahayu Vichi, Regiya