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All Journal Ekonis : Jurnal Ekonomi dan Bisnis ABDI EQUATOR International Journal of Integrative Sciences El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Ilmu Pendidikan dan Psikologi (JIPPSI) Journal of Ekonomics, Finance, and Management Studies
Agustina, Monika
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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PENGARUH PENDAPATAN PREMI, BEBAN KLAIM, RISK BASED CAPITAL DAN HASIL INVESTASI TERHADAP LABA PERUSAHAAN ASURANSI UMUM SYARIAH YANG TERDAFTAR DI OTORITAS JASA KEUANGAN INDONESIA Agustina, Monika; Muzahid, Mukhlisul; Mukhlis, Mukhlis
Ekonis: Jurnal Ekonomi dan Bisnis Vol 26, No 2 (2024): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v26i2.6037

Abstract

Abstract: Corporate Profit or commonly called profitability, is a measure of how well a company has succeeded in generating net profit from its operations in a certain period. This study aims to determine how much influence Premium Income, Claim Expenses, Risk Based Capital and Investment Returns have on the Profit of Sharia General Insurance Companies registered with the Indonesian Financial Services Authority, with an observation period of three years, namely from 2020 to 2022. The data used in this study are secondary data that are quantitative in nature, namely by using financial reports published by the Financial Services Authority. The population in this study were 25 issuers and the sample selected in this study were 17 issuers, and using the purposive sampling method with certain criteria. The analysis method uses the panel data regression analysis method. The model used in this study is the panel data fixed effect model, classical assumption test and hypothesis test. The results show that premium income, claim expenses, risk based capital and investment returns simultaneously have a significant effect on the Profit of Sharia General Insurance Companies registered with the Indonesian Financial Services Authority. Premium income partially has a negative and significant effect on company profits. Claim expenses partially have a positive and significant effect on company profits. Risk based capital partially has a positive and significant effect on company profits. Investment results partially have no effect on company profits. Keywords: Premium Income, Claims Expense, Risk Based Capital, Investment Results and  Company Profit
Kontribusi Proyek Penguatan Profil Pelajar Pancasila (P5) dalam Membina Karakter Tanggung Jawab Peserta Didik di SMP Negeri 22 Samarinda Agustina, Monika; Hardoko , Aloysius; Johansyah , Marwiah; Majid , Novita
Jurnal Ilmu Pendidikan dan Psikologi Vol 2 No 3 (2025): Jurnal Ilmu Pendidikan dan Psikologi
Publisher : Pijar Pustaka Widyadhana

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

Abstract

Tujuan Penelitian ini untuk mengetahui Kontribusi Proyek Penguatan Profil Pelajar Pancasila (P5) Dalam Membina Karakter Tanggung Jawab Peserta Didik Di SMP Negeri 22 Samarinda. Kemudian partisipasi peserta didik dalam pelaksanaan P5 untuk membangun karakter tanggung jawab, bentuk kerja sama peserta didik dalam pelaksanaan P5 untuk membina karakter tanggung jawab, dan hasil karakter tanggung jawab peserta didik pada pelaksanaan P5. Jenis penelitian ini deskriptif dengan pendekatan kualitatif. Penelitian dilakukan di SMP Negeri 22 Samarinda pada bulan Januari hingga Maret 2025. Subjek penelitian ini ialah guru fasilitator P5 sebagai informan dan siswa/i kelas VII E, F, dan G sebagai responden dengan menggunakan Teknik observasi, wawancara dan dokumentasi. Hasil penelitian ini menunjukan bahwa Proyek Penguatan Profil Pelajar Pancasila (P5) memiliki kontribusi dalam membina karakter tanggung jawab peserta didik di SMP Negeri 22 Samarinda. Kegiatan P5 membantu siswa untuk mengembangkan tanggung jawab tidak hanya dalam hal tugas individu, tetapi juga dalam kerja sama kelompok. Melalui tugas-tugas kolaboratif, siswa belajar untuk menyelesaikan bagian mereka dengan baik, mengatur waktu dengan efektif, dan memastikan kelancaran proyek kelompok. Pembagian tugas yang adil dan komunikasi yang efektif antar anggota kelompok memperkuat rasa tanggung jawab bersama, yang sangat penting dalam mencapai tujuan kelompok secara maksimal. Selain itu, P5 mendorong siswa untuk bertanggung jawab secara individu, di mana keberhasilan kelompok bergantung pada kontribusi setiap individu. Hal ini tidak hanya mempersiapkan siswa untuk menjadi lebih bertanggung jawab di lingkungan sekolah. Oleh karena itu, P5 berperan penting dalam membina karakter tanggung jawab yang berkelanjutan, yang memberikan dampak positif pada perkembangan pribadi siswa.
Analysis of the Implementation of the Purchase Accounting Information System at PT Indonesia Asahan Aluminum Aryati; Hazmi , Yusri; Agustina, Monika; Kanizia, Kisyfa; Ramadhan, Ryan Albi
International Journal of Integrative Sciences Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijis.v3i7.10306

Abstract

Study This aim For evaluate application System Information PT Indonesia Asahan Aluminum Accounting with compare theories proposed by experts with implementation in the company. The analytical method used is descriptive For inspect grooves spatial and purchase invoices in a way systematic. Inalum apply procedure purchase from reporting inventory in warehouse until reception goods through system E. Procurement computerized. System purchase at Inalum covers function related, documents, notes accounting, procedures, elements internal control, and charts flow system accountancy purchase. Although Inalum has operate procedure in accordance standard operational, still found constraint in spread document related purchase. Repair in matter This expected can increase efficiency operational and optimize management document company
PENGARUH GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2018-2022 Agustina, Monika
ABDI EQUATOR Vol 5, No 2 (2025): September 2025
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v5i2.100818

Abstract

This study aims to examine the effect of green accounting implementation and environmental performance on company profitability. The data used comes from secondary data from the official website of the Indonesia Stock Exchange. The research sample amounted to 60 data from manufacturing companies in the food and beverage sub-sector selected using purposive sampling method. The results of the analysis show that environmental costs, as a measurement of green accounting, have no effect on corporate profitability. In line with this, environmental performance also shows the same results, namely not having an influence on company profitability. In simultaneous testing, both independent variables, namely green accounting and environmental performance, have a positive influence on the dependent variable, namely company profitability. The results of this study make an important contribution to understanding the impact of green accounting practices and environmental performance on the financial well-being of manufacturing companies in the food and beverage sub-sector.
Pengaruh Kompetensi Sumber Daya Manusia, Teknologi Informasi, dan Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan pada POLRESTA Pontianak Kota Agustina, Monika; Haryono, Haryono; Astarani, Juanda; Rusliyawati, Rusliyawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.10130

Abstract

This study aims to analyze the influence of human resource (HR) competence, the use of information technology, and internal control systems on the quality of financial statements at Polresta Pontianak Kota. The research employed an associative approach using a survey method through questionnaires distributed to 35 respondents from divisions directly involved in financial management. Data analysis techniques included validity and reliability tests, classical assumption tests, multiple linear regression, as well as partial (t-test) and simultaneous (F-test) hypothesis testing. The results indicate that HR competence in accounting and internal control systems have a positive and significant effect on the quality of financial statements, while the use of information technology does not have a significant effect. Simultaneously, the three independent variables significantly affect the quality of financial statements, with a contribution of 41.9%, while the remaining 58.1% is explained by other factors outside this study. These findings emphasize the importance of improving HR competence and strengthening internal control systems to produce reliable, transparent, and accountable financial statements within Polresta Pontianak Kota.
Pengaruh Kompetensi Sumber Daya Manusia, Teknologi Informasi, dan Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan pada POLRESTA Pontianak Kota Agustina, Monika; Haryono, Haryono; Astarani, Juanda; Rusliyawati, Rusliyawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.10130

Abstract

This study aims to analyze the influence of human resource (HR) competence, the use of information technology, and internal control systems on the quality of financial statements at Polresta Pontianak Kota. The research employed an associative approach using a survey method through questionnaires distributed to 35 respondents from divisions directly involved in financial management. Data analysis techniques included validity and reliability tests, classical assumption tests, multiple linear regression, as well as partial (t-test) and simultaneous (F-test) hypothesis testing. The results indicate that HR competence in accounting and internal control systems have a positive and significant effect on the quality of financial statements, while the use of information technology does not have a significant effect. Simultaneously, the three independent variables significantly affect the quality of financial statements, with a contribution of 41.9%, while the remaining 58.1% is explained by other factors outside this study. These findings emphasize the importance of improving HR competence and strengthening internal control systems to produce reliable, transparent, and accountable financial statements within Polresta Pontianak Kota.
Co-Authors ., Rusliyawati Aryati Hardoko , Aloysius Haryono Haryono Hazmi , Yusri Johansyah , Marwiah Juanda Astarani Kanizia, Kisyfa Majid , Novita Mukhlis Mukhlis Mukhlisul Muzahid Ramadhan, Ryan Albi