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All Journal ACE : Accounting Research Journal Lensa Ekonomi Amkop Management Accounting Review (AMAR)
Numberi, Camelia Lusandri
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Humanities Economics, Econometrics & Finance Social Sciences

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Pengaruh Perilaku Organisasi Terhadap Sistem Akuntansi Keuangan Daerah Numberi, Camelia Lusandri; Simanjuntak, Verawati; Mamoribo, Yubelina Y.H; Rumpasium, Febe B.
ACE: Accounting Research Journal Vol 4 No 1 (2024): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the influence of superior support, clarity of objectives and training on the regional financial accounting system. The research was conducted on 152 respondents in the office of the Regional Financial and Asset Management Agency (BPKAD). The data used is primary data, which was obtained through the distribution of questionnaires. This study uses a quantitative approach and the analysis tool used to test the hypothesis is a multiple linear regression model. The results show that training and superior support had no effect on the regional financial accounting system, while the clarity of objectives had a significant effect on the usability of the regional financial accounting system. Keywords: Training, Clarity of Objectives, Supervisor Support, Regional Financial Accounting System. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh dukungan atasan, kejelasan tujuan dan pelatihan terhadap sistem akuntansi keuangan daerah. Penelitian dilakukan kepada 152 orang reponden yang berada dilingkuangan kantor Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD). Data yang digunakan adalah data primer, yang diperoleh melalui penyebaran kuesioner penelitian. Penelitian ini menggunakan pendekatan secara kuantitatif serta alat analisis yang digunakan untuk uji hipotesis adalah model regresi linear berganda. Untuk hasil penelitian, ditemukan bahwa pelatihan dan dukungan atasan tidak berpengaruh terhadap sistem akuntansi keuangan daerah, sedangkan kejelasan tujuan berpengaruh secara signifikan terhadap sistem akuntansi keungan daerah. Kata kunci: Pelatihan, Kejelasan Tujuan, Dukungan Atasan, Sistem Akuntansi Keuangan Daerah.
Pengaruh Likuiditas, Profitabilitas, dan Solvabilitas terhadap Kinerja Keuangan Bank Syariah yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023 Numberi, Camelia Lusandri; Tamher, Khoiriati; Werimon, Simson; Malino, Marlina
Lensa Ekonomi Vol 19 No 1 (2025): Lensa Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30862/lensa.v19i1.405

Abstract

This study aims to analyze the effect of liquidity, profitability, and solvency on the financial performance of Islamic banks listed on the Indonesia Stock Exchange in 2020-2023. This research uses a quantitative approach with multiple linear regression analysis methods. The data used is secondary data from the annual financial statements of four Islamic banks selected through purposive sampling technique, namely PT Bank Aladin Syariah Tbk, PT Bank Syariah Indonesia Tbk, PT Bank BTPN Syariah Tbk, and PT Bank Panin Dubai Syariah Tbk. The independent variables in this study are liquidity (Current Ratio), profitability (Return on Assets), and solvency (Debt to Asset Ratio), while the dependent variable is financial performance (Return on Equity). The analysis results show that partially, only profitability has a significant effect on financial performance. Meanwhile, liquidity and solvency have no significant effect partially. But simultaneously, the three variables have a significant effect on the financial performance of Islamic banks.
Analysis of the Financial Performance Dynamics of Telecommunications Companies in Indonesia Before, During, and After the Pandemic: Integration of Financial Ratios and Managerial Behavior Theory Malino, Marlina; Syarifuddin, Syarifuddin; Sudarwadi, Dirarini; Numberi, Camelia Lusandri; Sumari, Jenita
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2693

Abstract

This study examines the financial performance of telecommunications companies listed on the Indonesia Stock Exchange from 2018 to 2023, to assess profitability, solvency, liquidity, and activity ratios as key indicators of financial health and strategic adaptation in a turbulent environment. Employing a descriptive quantitative approach, this research analyzes audited annual reports and applies behavior theory to interpret managerial responses to external shocks, particularly during the COVID-19 pandemic. The sample comprises all listed telecommunications firms in Indonesia, with financial ratio analysis conducted for each year to identify performance trends and variations. Results reveal that profitability and solvency ratios generally declined during the pandemic but exhibited signs of moderate recovery afterward. In contrast, liquidity and activity ratios remained below industry benchmarks for many firms. Notably, only a few companies demonstrated consistent improvements across all indicators, underscoring varied adaptive capacity within the sector. The findings highlight the importance of robust financial management and strategic flexibility in withstanding economic disruptions and maintaining competitiveness. This research enhances both academic and practical understanding by illustrating how financial decision-making reflects behavioral adaptation, and recommends that future studies incorporate qualitative variables and broader analytical models to deepen insights into financial resilience in the telecommunications industry.
The Gap Between Cybersecurity Experience and Behavior: A Case Study of Digital Native Students at the University of Papua Numberi, Camelia Lusandri; Malino, Marlina; Nua, Redemptus Numba Nitu; Sumari, Jenita
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3464

Abstract

The purpose of this study is to analyze the influence of awareness, knowledge, experience, and compliance on students' digital security behavior at the University of Papua, in the context of social media use. This study conceptualizes digital security behavior as a behavioral phenomenon shaped by psychological factors and social norms within the Theory of Reasoned Action. A quantitative approach with a survey method was employed. Data were collected through a structured questionnaire distributed to active students who regularly use social media and were analyzed using multiple linear regression. The research instrument was developed based on indicators validated in previous studies and was subjected to validity and reliability testing before the primary analysis. The findings indicate that awareness, knowledge, and compliance have a positive and significant effect on students’ digital security behavior, whereas experience does not. These results reinforce the relevance of the Theory of Reasoned Action, particularly the role of attitudes and subjective norms in shaping digital security actions. Although students exhibit a relatively high level of awareness, gaps remain in terms of applied knowledge and practical skills. This study offers important implications for the development of digital security literacy in higher education institutions. Universities are encouraged to design practice-oriented, norm-based educational interventions and to integrate digital security into curricula and systematic training programs to foster sustainable digital security behavior among students.
Co-Authors Malino, Marlina Mamoribo, Yubelina Y.H Nua, Redemptus Numba Nitu Rumpasium, Febe B. Simanjuntak, Verawati Simson Werimon Sudarwadi, Dirarini Sumari, Jenita Syarifuddin Syarifuddin Tamher, Khoiriati