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Pengaruh Ukuran Perusahaan dan Pertumbuhan Penjualan Terhadap Struktur Modal dengan Profitabilitas Sebagai Variabel Moderasi Riska Melita; Lamria Simamora; Rini Oktavia; Oktobria Y. Asi; Agus Kubertein; Septa Soraida
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1147

This research aims to examine the influence of company size and sales growth on capital structure with profitability as a moderating variable (in IDX30 index companies for the 2019-2022 period). The research method used in this research is quantitative research and uses secondary data collection techniques in the form of annual reports. The sample in this study was selected using a purposive sampling method and a sample of 15 IDX30 companies was obtained that met the sample criteria. The data analysis method used is multiple linear regression analysis and Moderated Regression Analysis. The results of this research indicate that company size has an effect on capital structure. Meanwhile, sales growth has no effect on capital structure. Moderating profitability can strengthen the influence of company size on capital structure. Meanwhile, moderate profitability can weaken the influence of sales growth on capital structure.

ANALISIS BELANJA DAERAH DI KABUPATEN KOTAWARINGIN BARAT Septa Soraida
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 1 No. 3 (2021): NOVEMBER : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

This study aims to analyze spending on the West Kotawaringin district government in 2018-2020. The results of this study indicate that the year of growth in regional expenditures increased in 2019 and decreased in 2020. The Expenditure Conformity Analysis shows that in 2018-2020 the West Kotawaringin district government tends to have more operational expenditures compared to capital expenditures and the analysis of the level of efficiency of expenditures shows an average an average of 93.33% means that the level of conformity between the budget and realization is in the efficient criteria.

Analisis Efektivitas Belanja Desa Pada Desa Tanjung Putri Septa Soraida
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): Desember : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v1i4.430

This research aims to analyze the effectiveness of Tanjung Putri village government spending from 2020-2022. This type of research is quantitative using APBDes realization report data. The research results prove that the effectiveness of Tanjung Putri village government spending has decreased from 2020-2022. In 2020 it was 87.99% and for 2021 the percentage of effectiveness decreased by 85.42%, meaning there was a decrease of 2.57% from the previous year, while in 2022 the percentage of effectiveness decreased again from the previous year, namely 81.11%. Even though there has been a decline from year to year, the regional government spending category is still in the effective category.

Pemberdayaan Perempuan Melalui Karya Kewirausahaan Untuk Mendorong Ketahanan Ekonomi Keluarga Pada Dharma Wanita Persatuan Balai Taman Nasional Sebangau Septa Soraida; Ani Mahrita; Ratna Pancawati
MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat Vol. 1 No. 6 (2023): Desember : MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/mengabdi.v1i6.411

Micro, Small and Medium Enterprises have a very important role in the national economy. One of the drivers of MSMEs is women who contribute 64% of Indonesian MSMEs. Finance has a very important role in starting a business. Based on the information we got, it can be concluded that Dharma Wanita mothers are still confused about how to start a business from their husband's limited income, therefore we help Dharma Wanita mothers how to manage their income so that they can set aside part of their income which will be used as capital in starting a business. The method of implementing this service is carried out by means of presentations and interactive discussions. The result of this service was that the women of the Dharma Wanita Association of the National Park Hall were very enthusiastic about the event. This could be seen from the many questions asked related to family financial management

Analisis Kinerja Bank Umum dengan menggunakan Metode Risk Based Bank Rating untuk Mengukur Kinerja Keuangan Bank dalam Struktur Modal sebagai Variabel Moderasi : Studi Kasus pada Bank BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022 Wilianti Wilianti; Sri Yuni; Septa Soraida
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.460

The development of the banking industry in Indonesia is highly regarded, making the presence of banking institutions essential. It is known that the banking industry plays a strategic role in supporting the implementation of national development to enhance equitable development. To become a sufficiently good bank, measuring performance as an indicator of success is an absolute requirement. This research aims to determine whether the Risk Based Bank Rating approach can measure Financial Performance and the Risk Based Bank Rating moderated by Capital Structure can measure Financial Performance. Case study of state-owned banks listed on the Indonesia Stock Exchange in 2019-2022. This research uses secondary data and research methods used is quantitative. The results show that Non-Performing Loans have a negative impact on financial performance, the Loan to Deposit Ratio (LDR) has a significant impact on Return On Assets (ROA), the Net Interest Margin (NIM) has a positive and significant impact on financial performance measured by Return On Assets (ROA). Operating Expenses to Operating Income (BOPO) has a negative and significant impact on financial performance measured by Return On Assets (ROA). The Capital Adequacy Ratio (CAR) has a significant impact on financial performance. Capital Structure has a significant impact on Non-Performing Loans (NPL) compared to financial performance. Capital Structure significantly affects the Net Interest Margin (NIM) concerning financial performance. The capital structure between operating expenses and operating income can influence a company's performance.

Penerapan Standar Akuntansi Pemerintahan Dalam Pertanggungjawaban Keuangan Desa: Studi Kasus pada Desa Sigi Kabupaten Pulang Pisau Provinsi Kalimantan Tengah Donna Octaria; Rahmiati Rahmiati; Septa Soraida; Tatik Zulaika; Rini Oktavia; M. Ichsan Diarsyad
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 4 (2024): Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i4.2970

This research aims to find out how government accounting standards are implemented in village financial management in Sigi Village and how prepared the village government is in managing village finances. The research methodology used is qualitative research, the data sources used are primary dtaa obtained by direct interviews and secondary data obtained from related documents. The location of this research is Sigi Village, Kahayan Tengah District, Pulang Pisau Regency, Central Kalimantan Province. The results of this research can be concluded that the implementation of government accounting standards in this village has not been optimal because in the presentation of village financial reports there are still several reports that are not prepared by the village government. Sigi Village Revenue and Expenditure Budget Implementation Report (APBDes), Changes in Excess Budget Balance Report, Realization Report, Cash Flow Report, and Notes to Financial Reports.

Pengaruh Ukuran Perusahaan dan Pertumbuhan Penjualan Terhadap Struktur Modal dengan Profitabilitas Sebagai Variabel Moderasi Riska Melita; Lamria Simamora; Rini Oktavia; Oktobria Y. Asi; Agus Kubertein; Septa Soraida
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1147

This research aims to examine the influence of company size and sales growth on capital structure with profitability as a moderating variable (in IDX30 index companies for the 2019-2022 period). The research method used in this research is quantitative research and uses secondary data collection techniques in the form of annual reports. The sample in this study was selected using a purposive sampling method and a sample of 15 IDX30 companies was obtained that met the sample criteria. The data analysis method used is multiple linear regression analysis and Moderated Regression Analysis. The results of this research indicate that company size has an effect on capital structure. Meanwhile, sales growth has no effect on capital structure. Moderating profitability can strengthen the influence of company size on capital structure. Meanwhile, moderate profitability can weaken the influence of sales growth on capital structure.

Pengaruh Implementasi E-Budgeting, E-Procurement, Komitmen Organisasi, dan Transparansi terhadap Akuntabilitas Keuangan Publik: (Studi Empiris pada Dinas Pemerintah Daerah Kota Palangka Raya Provinsi Kalimantan Tengah) Novika Ayu Wananda; Yohanes Joni Pambelum; Septa Soraida
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i1.2392

This study aims to analyze the influence of e-budgeting implementation, eprocurement, organizational commitment, and transparency on public financial accountability in the regional government agencies of Palangka Raya City, Central Kalimantan Province. The background of this research is based on the importance of public financial accountability in the era of government digitalization to enhance good regional financial governance. This research uses a quantitative approach with a survey method. Data were collected through questionnaires using a Likert scale, distributed to 72 respondents from 18 government agencies in Palangka Raya City, with each agency represented by 4 respondents. The results of the study show that e-budgeting has no significant effect on public financial accountability, while e-procurement and organizational commitment have a positive and significant effect on public financial accountability. Transparency, however, does not have a significant effect on public financial accountability. Nonetheless, simultaneously, e-budgeting, e-procurement, organizational commitment, and transparency have a significant effect on public financial accountability.

Pendampingan Menyusun Laporan Keuangan pada UMKM Aurora Gift Palangka Raya Septa Soraida; Irma Yani; Natasya Erisya; Umie Watie; Sepiyanti Sepiyanti; Delva Delva
JPMNT JURNAL PENGABDIAN MASYARAKAT NIAN TANA Vol. 3 No. 2 (2025): April: Jurnal Pengabdian Masyarakat Nian Tana
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/jpmnt.v3i2.958

Micro, Small and Medium Enterprises so far can’t be underestimated because even though their businesses are relatively small, they have a tremendous impact on the country. MSMEs have an important role in the Indonesian economy as shown by their contribution of more than 60% to the national Gross Domestic Product (GDP) and absorbing almost 97% of the workforce, and to date the number of MSMEs has reached more than 64 million business units. Although MSMEs have the largest contribution to GDP, it does not automatically increase taxes. One of the problems that occurs is the contribution of tax revenue and the number of taxpayers from MSMEs is still very small. One of the common problems for MSMEs is the inability to prepare financial reports where some have made cash-based records (money in and money out), others have not made any records at all. In addition, another factor that causes MSMEs not to prepare financial reports is the lack of knowledge related to accounting so that they cannot make financial reports. The purpose of this service is to help MSME Aurora Gift to prepare financial reports so that they can be used for decision making.

Pendampingan Menyusun Laporan Keuangan Pada UMKM Mefs Foods & Snacks Septa Soraida; Nor Sahidah; Muslipah Muslipah; Muhammad Villah; Saidah Saidah; Emilia Rahman
FUNDAMENTUM : Jurnal Pengabdian Multidisiplin Vol. 2 No. 3 (2024): Agustus : FUNDAMENTUM : Jurnal Pengabdian Multidisiplin
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/fundamentum.v2i3.353

Micro, Small and Medium Enterprises (UMKM) MEFs Foods & Snacks is one of the MSMEs engaged in processing snacks which are packaged in such a way that they follow developments and people's tastes. In order to improve financial management at MEFs Foods & Snacks MSMEs, MEFs Foods & Snacks MSMEs are expected to be able to make financial reports so that MSME finances can become more accountable. The results achieved in this service are changes in the presentation of financial reports compared to the previous period, this is because MSME managers already understand how to record transactions, carry out records correctly so that the presentation of financial reports becomes more accurate and reflects the financial condition of MEFs Foods & Snacks MSMEs. Actually

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