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All Journal Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) Journal of Economic, Bussines and Accounting (COSTING) Jurnal Akuntansi Bisnis Akbis: Media Riset Akuntansi dan Bisnis Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Keuangan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JES (Jurnal Ekonomi STIEP) Akuntansi dan Teknologi Informasi JURNAL LENTERA AKUNTANSI J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI JIMMI: Jurnal Ilmiah Mahasiswa Multidisiplin Jurnal Cendekia Ilmiah
Ika Nur Azmi
Tanjungpura University
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISA ECONOMIC VALUE ADDED (EVA) PADA PT MARTINA BERTO Tbk Azmi B41108074, Ika Nur
Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) Vol 2, No 3 (2013): Jurnal Mahasiswa Akuntansi
Publisher : Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)

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Abstract

Economic Value Added (EVA) merupakan ukuran nilai tambah yang dihasilkan oleh perusahaan sebagai akibat dari aktivitas atau strategi manajemen. Tujuan dari penelitian ini adalah untuk mengetahui kinerja perusahaan kosmetik dengan menggunakan metode EVA, untuk mengetahui perbandingan kinerja perusahaan kosmetik dengan menggunakan metode EVA dan metode tradisional, untuk mengetahui hubungan EVA dengan harga saham, dan untuk mengetahui faktor-faktor apa saja yang dapat mempengaruhi nilai EVA. Dimana objek yang diteliti adalah perusahaan kosmetik yang terdaftar di Bursa Efek Indonesia, yaitu, PT. Martina Berto, Tbk dengan periode analisis dari tahun 2011-2012. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif, yaitu penelitian yang dilakukan untuk mengkaji dan menguraikan secara logis masalah yang telah dirumuskan berdasarkan data yang diperoleh dan dengan teori yang relevan. Pengumpulan data dilakukan dengan cara studi dokumenter, studi kepustakaan, dan browsing. Sedangkan untuk menganalisis data, selain dengan cara analisa deskriptif juga dilakukan dengan cara analisa kuantitatif, yaitu mengolah data dengan kaidah-kaidah matematik terhadap data angka atau numerik. Hasil analisa menunjukkan bahwa pada PT. Martina Berto, Tbk memiliki nilai EVA yang positif selama tahun analisis. Hal ini berarti perusahaan mampu memberikan nilai tambah bagi para investor maupun pemegang saham. Berdasarkan perhitungan nilai EVA dan metode tradisional, menunjukkan bahwa nilai EVA dan metode tradisional sama-sama memberikan keuntungan bagi perusahaan. Faktor yang dapat mempengaruhi besarnya nilai EVA adalah faktor eksternal perusahaan, yaitu berupa fluktuasi dari variabel-variabel yang merupakan komponen dari biaya modal, seperti tingkat suku bunga Sertifikat Bank Indonesia (SBI) dan Indeks Harga Saham Gabungan (IHSG). Faktor eksternal ini cenderung lebih dominan dalam menentukan besarnya nilai EVA. Kata kunci : Economic Value Added (EVA), pengukuran kinerja.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI TERHADAP PEMILIHAN KARIR AKUNTAN PUBLIK (Studi Kasus pada Mahasiswa Jurusan Akuntansi pada Sekolah Tinggi Ilmu Ekonomi Pontianak) Yulius Paul Pian; Ika Nur Azmi Azhari; Marjono Marjono
Jurnal Ekonomi STIEP Vol. 7 No. 1 (2022): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v7i1.64

Abstract

Purpose of this study was to determine the factors that influence the interest of accounting students in choosing a career as an accountant. public. The factors that influence the career choice of accounting students as public accountants are measured by financial awards, professional training, professional recognition, market considerations and as moderating variables. The sample in this study were students at the Pontianak School of Economics majoring in accounting. Data analysis used multiple linear regression analysis and random sampling technique with an absolute difference value approach. The results showed that labor market considerations, professional training, and professional recognition had a significant positive effect on the interest of accounting students in choosing a career as a public accountant. Financial rewards are able to moderate the effect of labor market considerations and professional recognition on the interest of accounting students in choosing a career as a public accountant. However, it is not able to moderate the effect of professional training on the interest of accounting students in choosing a career as a public accountant.
MENILAI KINERJA PERUSAHAAN DENGAN MENGGUNAKAN ANALISIS RASIO KEUANGANPADA PT KABELINDO MURNI TBK Azmi, Ika Nur; Sastrawan, Rahman
Jurnal Akuntansi dan Keuangan Vol. 12 No. 1 (2024): Maret 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i1.14628

Abstract

This research aims to analyze the financial performance of PT. Kabelindo Murni, Tbk in 2018-2022 uses financial ratios in the form of liquidity ratios, solvency ratios, activity ratios, profitability ratios and profit growth ratios. This research uses a quantitative descriptive method with secondary data in the form of company financial reports and then analyzed. The research results show that the company's performance in 2018-2022 can be seen from the liquidity ratio through the current ratio which is quite good, while through the cash ratio and quick ratio it is quite good. The company's performance in 2018-2022 seen by the solvency ratio, activity ratio, and growth ratio using sales growth can be said to be very good, while seen using the profitability ratio and profit growth ratio, including the net profit growth ratio, it can be said that the company's performance in 2018-2022 is poor. Good.
The Effect of ISAK 35 implementation, Organizational Culture and Gender on the Quality of Financial Reports Octaviani, Clara; Fahmi, Muhammad; Azmi, Ika Nur
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): JIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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Abstract

Accounting is a system used in the process of recording and reporting the financial statements of an entity, both profit-oriented entities and non-profit entities. Basically, non-profit entities are different from business entities. Because student organizations are non-profit entities, in which the Financial Accounting Standards Statement (PSAK) 45.2019 which was later replaced by the Interpretation of Financial Accounting Standards (ISAK) 35 regulates the presentation and financial reporting of non-profit entities, non-profit organizations prepare their financial statements in accordance with applicable standards. The purpose of making financial statements in accordance with ISAK 35 is to provide information on the financial position, financial performance and cash flow of the entity that is useful for most users of financial statements in making economic decisions. By conducting this study, we want to show how much influence the implementation of ISAK 35, organizational culture and gender have on the quality of financial statements of student organizations at Universitas Tanjungpura.
Analisis pengaruh faktor fundamental terhadap harga saham perbankan Natania Naftali; Ika Nur Azmi; Haryono Haryono
Akuntansi dan Teknologi Informasi Vol. 17 No. 2 (2024): Volume 17, No.2 September 2024
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v17i2.6459

Abstract

This research examines the influence of fundamental factors (ROE, NPM, and EPS) on stock prices. This research is a type of associative quantitative research category through purposive sampling in obtaining a sample of 39 companies. All banks listed on the Indonesian Stock Exchange (IDX) in the 2019-2022 period are the target population of the research. This study collected archival data from official IDX website. The data is analysed using multiple linear regression with the help of the SPSS 26.0 Data Processing Software Application. The results showed that ROE and NPM have no significant effect on stock prices partially. Meanwhile, EPS has a significant effect on banking stock prices. A higher increase in EPS will have a significant impact on the raising of firm value in the capital market. For investors, EPS can be a major consideration in determining investment decisions. For banking companies, it is important to pay attention and improve the company's performance, especially related to EPS which has a significant influence on the increase in stock prices.
Pengaruh Risiko Keuangan terhadap Kinerja Keuangan Perbankan (PRIMBANK10) dengan Ukuran Bank sebagai Moderator Angeline Angeline; Ika Nur Azmi; Muhsin Muhsin
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12269

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh dari risiko keuangan terhadap kinerja keuangan dan pengaruh moderasi ukuran bank terhadap hubungan antara risiko keuangan dan kinerja keuangan. Penelitian ini menggunakan risiko operasional, risiko kredit, risiko pasar dan ukuran sebagai variabel independen, Penelitian ini menggunakan data sepuluh perbankan yang terindeks dalam IDX PEFINDO – Prime Bank pada tahun 2023 dengan menggunakan data laporan keuangan periode 2020 – 2023. Metode analisis yang digunakan adalah model regresi data panel dengan software Eviews 12.0. Hasil penelitian menunjukkan bahwa risiko kredit dan risiko pasar tidak berpengaruh terhadap kinerja keuangan. Sedangkan, risiko operasional memiliki pengaruh signifikan negatif terhadap kinerja keuangan. Ukuran bank dapat memoderasi hubungan antara risiko operasional dengan kinerja keuangan, namun tidak dapat memoderasi hubungan antara risiko kredit dan risiko pasar terhadap kinerja keuangan. Penemuan ini mengimplikasikan bahwa perbankan yang terindeks PRIMBANK10 tetap harus berhati – hati terhadap risiko pasar dan risiko kredit karena risiko – risiko tersebut dapat mempengaruhi profitabilitas perbankan di kemudian hari.
The Effect of Environmental and Social Governance on Company Profitability Levels Azkiya, Satria Tsani; Azmi, Ika Nur; Kurniawan, Rudy
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): JIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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Abstract

The aim of this research is to find out how Environmental, Social, and Governance (ESG) Disclosure awareness is related to profitability in Food and Beverage (FnB) sector companies listed on the Indonesia Stock Exchange. This research includes traditional assumption testing, hypothesis evaluation, and descriptive statistical analysis. The test consists of multiple linear regression analysis, simultaneous f test, coefficient of determination test (R2), and partial t test. The preliminary findings suggest that there is no meaningful influence on the dependent variable from ESG disclosure because the significance level of the ESG variable is above 0.05. Conversely, the ENV, SOC, and GOV factors possess a substantial impact regarding the dependent variable as their significance level is below 0.05. The research emphasizes the importance of the link between ESG disclosure and company profitability within the realm of corporate social responsibility, indicating that ESG disclosure could have a positive influence on company profitability through improving the company’s reputation and boosting customer loyalty.
PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS TERHADAP HARGA SAHAM IDX30 PADA BURSA EFEK INDONESIA Wulandari, Laili Fitri; Nur Azmi, Ika; Desyana, Gita
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 5 No 3 (2024): Edisi Oktober 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v5i3.9813

Abstract

Kinerja bursa saham mengalami penurunan drastis pada awal tahun 2020 akibat pandemi global yangmengakibatkan sentimen pasar menjadi sangat tidak stabil. Penurunan ini menyebabkan harga saham dipasar modal mengalami fluktuasi tajam. Tujuan dari penelitian ini adalah untuk melihat bagaimanaharga saham emiten IDX30 yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tahun 2019–2022 dipengaruhi oleh likuiditas yang dihitung dengan current ratio, leverage yang dihitung dengan debtto equity ratio, dan profitabilitas yang dihitung dengan return on equity. Penelitian ini berfokus padaperusahaan perusahaan yang listing di IDX30 pada Bursa Efek Indonesia (BEI). Populasi dalam penelitianini berjumlah 30 emiten yang kemudian diterapkan teknik purposive sampling, sehingga sampel yangdigunakan hanya terdiri dari 17 emiten. Dalam penelitian ini, data yang diambil merupakan datasekunder. Metode analisis data yang digunakan adalah analisis regresi linear berganda denganpengujian hipotesis menggunakan uji t yang terlebih dahulu dilakukan uji asumsi klasik. Data dianalisismenggnakan aplikasi SPSS 25. Hasil penelitian menunjukkan bahwa leverage secara parsialmemengaruhi harga saham, sedangkan likuiditas dan profitabilitas tidak memengaruhi harga saham.Artinya, tingkat likuiditas dan tingkat profitabilitas dalam perusahaan tidak memengaruhi naik turunnyaharga saham emiten-emiten yang berada di indeks IDX30 selama tahun 2019 hingga 2022. Sedangkantingkat leverage suatu perusahaan berkorelasi positif dengan harga saham emiten-emiten yang beradapada indeks IDX30 selama tahun 2019 hingga tahun 2022.
Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi, Dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Putri Dwi Maulidya; Ika Nur Azmi
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5630

Abstract

This research aims to analyze the effect of budget target clarity, accounting control, and reporting system on the performance accountability of government agencies/institutions in the Work Units within the Ministry of Law and Human Rights of West Kalimantan. Performance accountability of government agencies refers to the responsibility for actions and programs implemented by the government. The research method is quantitative, using questionnaires sent to respondents. The research sample included 50 respondents from 14 work units at the Ministry of Law and Human Rights of West Kalimantan, selected using the purposive sampling method. Data was analyzed using multivariate regression analysis through SPSS v25 software. The study's results stated that budget target clarity and accounting control had no significant impact on performance accountability in the work units of the Ministry of Law and Human Rights of West Kalimantan. However, the reporting system had a substantial effect on the performance accountability of government agencies in work units within the Ministry of Law and Human Rights of West Kalimantan.
ANALISIS PERBANDINGAN KINERJA PERUSAHAAN MELALUI RASIO KEUANGAN PADA PERUSAHAAN INDUSTRI MAKANAN Sastrawan, Rahman; Pratiwi, Nia; Lestari, Siti; Azmi, Ika Nur
JURNAL LENTERA AKUNTANSI Vol. 10 No. 1 (2025): JURNAL LENTERA AKUNTANSI, Mei 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i1.1491

Abstract

This study aims to analyze the performance of companies in the food industry, namely: Indofood CBP Sukses Makmur Tbk (ICBP), Indofood Sukses Makmur Tbk (INDF), Mayora Indah Tbk (MYOR), Nippon Indosari Corpindo Tbk (ROTI), and Garudafood Putra Putri Jaya Tbk (GOOD) for the period 2022-2024 using financial ratios through liquidity, solvency, activity and profitability parameters. This research method is quantitative descriptive, research data in the form of company financial reports for the period 2022-2024. The results of the study show that the analysis of company performance with financial ratios through liquidity ratio parameters can be concluded that the company with the ICBP code has the best company performance in the last three years (2022-2024). Judging from the solvency ratio, activity ratio, and profitability ratio, the best company performance in the last three years (2022-2024) is the company with the ROTI code. Every company must increase its assets, sales and reduce its debt or liabilities, so that the company's performance can be better.
Co-Authors ., Rusliyawati Angeline Angeline Astarani, Juanda Azkiya, Satria Tsani Desyana, Gita Dewi, Anis Kusuma Djunita Permata Indah Haryono Haryono Juanda Astarani Marjono Marjono Muhsin Muhsin Namira, Aulia Natania Naftali Nia Pratiwi Nina Febriana Dosinta Octaviani, Clara Putri Dwi Maulidya Rahman Sastrawan B51109060 Rudy Kurniawan Salsabila, Nisya Saputra, Muhammad Ridho Siti Lestari Veithzal Rivai Zainal Verbie Wulandari, Laili Fitri Yulius Paul Pian