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All Journal The Asia Pacific Journal Of Management Studies Journal Markcount Finance Islamic Studies in the World
Ana Ima Sofana
Universitas La Tansa Mashiro
Religion Economics, Econometrics & Finance

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PENGARUH DANA ALOKASI UMUM (DAU) DAN DANA ALOKASI KHUSUS (DAK) TERHADAP BELANJA MODAL PADA PEMERINTAH DAERAH KABUPATEN LEBAK Raniah; Usep Siswadi; Ana Ima Sofana
The Asia Pacific Journal Of Management Studies Vol 11 No 3 (2024)
Publisher : Universitas La Tansa Mashiro

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Abstract

Good government cannot be achieved without optimum supervision so as to achieve conditions of mutual supervision that encourage the Government to manage state resources in a transparent and accountable manner. This study aims to analyze the effect of the General Allocation Fund on capital expenditure and the effect of the Special Allocation Fund on capital expenditure. This research uses quantitative methods. The population used in this study were 62 respondents / employees who worked at the Regional Finance and Asset Agency (BKAD) office in Lebak Regency. Sampling using purposive sampling using primary data. Primary data in the study is data in the form of data from the results of questionnaires distributed. The research data were analyzed using multiple linear regression analysis methods with the help of SPSS version.25.The results of this study found that the General Allocation Fund variable partially affects capital expenditure, the Special Allocation Fund variable partially affects capital expenditure. And simultaneously the General Allocation Fund and Special Allocation Fund variables have a positive and significant effect on capital expenditure.
The Effectiveness of Risk Based Audit in Financial Institutions Nurnaningsih, Rita; Siahay, Adolf Z.D.; Safari, M. Dedy Eko Trisyono; Sofana, Ana Ima; Jauhari, Burhanuddin
Journal Markcount Finance Vol. 2 No. 2 (2024)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v2i2.1478

Abstract

For centuries, conventional financial institutions such as banks and cooperatives have played an important role in the economy. However, advances in technology and digitalization have significantly changed the world's financial landscape. Financial Technology (Fintech) has emerged as a disruptive force offering innovative financial solutions, such as automated investment management, peer-to-peer lending, and digital payments. This research aims to discover and analyze the impact of Fintech on conventional financial management. Specifically, this research aims to assess the impact of Fintech on the efficiency and effectiveness of conventional financial services, assess changes in user behavior in managing their finances due to the convenience offered by Fintech, and discover the challenges and opportunities faced by financial institutions. Mixed methods is an approach that combines quantitative and qualitative approaches in this research. Quantitative data is collected through surveys of financial services users to measure their opinions about Fintech services and their impact on personal financial management. The results of this research show that Fintech has changed conventional financial management. From a user perspective, Fintech has increased the ease and efficiency of accessing and managing financial services, and many users say they are more likely to use Fintech apps and platforms for everyday transactions, managing savings and investments. From the side of conventional financial institutions, this research found that Fintech has increased the amount of money they invest. This study found that Fintech is changing conventional financial management in terms of service efficiency and user behavior. While Fintechs offer more convenience and efficiency, they also force traditional financial institutions to adapt and innovate with new technologies.
PENGARUH KOMITE AUDIT, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN UMUR PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DIBURSA EFEK INDONESIA (BEI) PERIODE 2019-2023 Irna; Edi Sutanto; Nurhaini; Ana Ima Sofana
The Asia Pacific Journal Of Management Studies Vol 12 No 2 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v12i2.1458

Abstract

This research aims to determine the influence of the audit committee and company size on earnings management with company age as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. There are two independent variables (X) in this research, namely Audit Committee (X1) and Company Size (X2), the dependent variable is Earnings Management (Y) and the Moderating variable is Company Age (W). The population in this study was 166 companies in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sampling technique used was Purposive Sampling. The number of samples used in this research was 52 companies based on certain criteria. This type of research is quantitative research and the data source used is secondary data using data collection methods, namely annual reports and company financial reports. The analysis technique used in this research is moderated regression analysis and processed using SPSS version 23 software. Based on the results of the analysis and hypothesis testing in this research, it can be concluded that the Audit Committee partially has a significant and significant influence on Profit Management, Company Size partially has no and significant effect on Profit Management, Company Age is partially unable to moderate the influence of the Audit Committee on Profit Management, Company Age is able to moderate the Influence of Company Size on Profit Management.
DETERMINING FACTORS FOR THE PERFORMANCE OF AUDITOR EMPLOYEES AT THE BRI JAKARTA OFFICE III Ana Ima Sofana; Yumhi
The Asia Pacific Journal Of Management Studies Vol 11 No 1 (2024)
Publisher : Universitas La Tansa Mashiro

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Abstract

The purpose of this study is to determine whether work behavior, interpersonal communication, and job satisfaction all have an impact on performance. Using quantitative research, a saturation sample technique was used to survey 65 BRI Jakarta III auditor staff. With a questionnaire that employs correlation and regression data analysis techniques. The study's findings demonstrate that work behavior, interpersonal communication, and job happiness all have an impact on performance. Then, in partial testing, work behavior, interpersonal communication, and job happiness all have an impact on performance. According to research findings, businesses should consider work behavior characteristics, interpersonal communication, job satisfaction, and performance when planning and developing human resources for BRI Jakarta III auditor workers
The Impact of Artificial Intelligence on Investment Decision-Making Arifian, Dini; Mudawanah, Siti; Herlina, Herlina; Sofana, Ana Ima
Islamic Studies in the World Vol. 1 No. 2 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/isw.v1i2.1522

Abstract

Background. The increasing integration of artificial intelligence (AI) in finance is reshaping investment decision-making, as AI provides tools for analyzing large datasets, forecasting trends, and automating trading processes. This shift toward AI-driven insights aims to enhance decision accuracy and reduce human error, ultimately transforming traditional investment practices. Purpose. This study investigates the impact of AI on investment decision-making, focusing on how AI algorithms influence investor behavior, market forecasting, and risk management. The objective is to assess whether AI-driven models improve decision quality and identify any limitations in their application. Method. A mixed-method research approach was employed, combining quantitative analysis of AI model performance with qualitative insights from industry professionals. Machine learning algorithms were used to analyze historical investment data and predict market trends, while interviews with investment managers provided perspectives on the practical benefits and challenges of AI in financial decision-making. Results. Results indicate that AI algorithms can improve predictive accuracy by up to 90%, with reduced response times in volatile markets. However, reliance on AI models also introduces risks, including over-reliance on algorithmic predictions and potential biases in data. Conclusion. The study concludes that while AI significantly enhances investment decision-making through improved forecasting and efficiency, its limitations necessitate careful oversight. Implementing AI in investment requires a balanced approach, combining human expertise with algorithmic insights to optimize decision outcomes. The findings underscore the potential for AI to support investment strategies while highlighting the need for ethical and transparent AI applications.
Co-Authors Adolf Z. D. Siahay Arifian, Dini Edi Sutanto Herlina Herlina Irna Jauhari, Burhanuddin Nurhaini Nurnaningsih, Rita Raniah Safari, M. Dedy Eko Trisyono Siti Mudawanah Usep Siswadi Yumhi