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All Journal E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Jurnal Akuntansi dan Keuangan International Journal of Trends in Accounting Research International Journal of Business, Economics & Financial Studies
Rais, Rany Gesta Putri
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pengaruh Financial Technology Terhadap Inklusi Keuangan Umkm Binaan Bank Indonesia Lhokseumawe Yunita, Nur Afni; Wahdayani, Wahdayani; Rais, Rany Gesta Putri; Yusra, Muhammad
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 25, No 1 (2024): April
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v25i1.1270

Abstract

This study aims to analyze the effect of financial technology on financial inclusion UMKM Binaan Bank Indonesia Lhokseumawe. This quantitative study using primary data sources and secondary data. The data collection technique in this research uses a questionnaire. Data analysis uses multiple linear regression analysis using SPSS. The samples are 48 UMKM Binaan Bank Indonesia Lhokseumawe taken using a sampling jenuh  technique. The result using a partial test reveal that Cashless Payment type fintech has a positive effect on financial inclusion UMKM Binaan Bank Indonesia Lhokseumawe. Market Aggregator type fintech has a positive effect on financial inclusion UMKM Binaan Bank Indonesia Lhokseumawe. Risk and Investment Management type fintech has a negative effect on financial inclusion UMKM Binaan Bank Indonesia Lhokseumawe.
The Influence of Environmental Accounting on a Financial Performance Yunita, Nur Afni; Yusra, Muhammad; Rais, Rany Gesta Putri; Edrayani, Dea
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 5 No. 2 (2024): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v5i2.742

Abstract

This study aims to analyze the determination of environmental accounting with independent variables in the form of environmental performance, environmental costs, and the extent of CSR disclosure. The research sample consists of 31 companies in the basic and chemical industry subsectors for the period 2020-2022. The research method is quantitative, using panel data and purposive sampling to select research samples. The study showed that environmental cost variables affected financial performance, while environmental performance and CSR disclosure had no effect.
Pengaruh Tingkat Retensi Pajak, Beban Pajak Tangguhan, Aset Pajak Tangguhan dan Return On Assets Terhadap Manajemen Laba Pada Perusahaan Manufaktur Sub-Sektor Makanan dan Minuman di Bursa Efek Indonesia Periode 2020 - 2022 Rais, Rany Gesta Putri; Yunita, Nur Afni; Yusra, Muhammad; Ayunda, Endah Rizki
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 25 No. 2 (2024): Oktober
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v25i2.1411

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh tingkat retensi pajak, beban pajak tangguhan, asset pajak tangguhan dan Return On Assets terhadap manajemen laba pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di bursa efek Indonesia tahun 2020-2022. Sampel yang digunakan dalam penelitian ini berjumlah 24 perusahaan dengan menggunakan metode purposive sampling. Hasil penelitian menunjukkan bahwa variabel beban pajak tangguhan dan Return On Asset berpengaruh terhadap variabel manajemen laba. Sedangkan variabel tingkat retensi pajak dan aset pajak tangguhan tidak berpengaruh signifikan terhadap variabel manajemen laba. Kata kunci: Tingkat Retensi Pajak, Beban Pajak Tangguhan, Aset Pajak Tangguhan, Return On Assets, Manajemen Laba.
External Factors on Composite Stock Price Index with Inflation as a Moderation Yunita, Nur Afni; Yusra, Muhammad; Rais, Rany Gesta Putri; Mulyati, Sri
Jurnal Akuntansi dan Keuangan Vol. 13 No. 2 (2025): Jurnal Akuntansi dan Keuangan: September 2025
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i2.21864

Abstract

This study aims to determine the effect of crude oil prices, gold prices and the DJIA Index on the movement of the IHSG with inflation as a moderation. The study used 48 observation data with the MRA technique. The results of the study showed that crude oil prices had a positive effect, gold prices had a negative effect and the DJIA Index had no effect on the movement of the IHSG. Inflation was also able to moderate the effect of crude oil prices, gold prices and the DJIA Index on the movement of the IHSG
Pengaruh Earnings Management, Kepemilikan Institusional, Dan Corporate Governance Perception Index (Cgpi) Terhadap Biaya Utang Yunita, Nur Afni; Rais, Rany Gesta Putri; Yusra, Muhammad; Lestari, Afisha Tirta Surya
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 24 No. 2 (2023): Oktober
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v24i2.1105

Abstract

The objective of this research is to examine of earnings management, Institutional Ownership and Corporate Governance Perception index on the Cost of Debt. Data collected by purposive sampling method since 2018-2020 and gotten 15 companies that received GCG Award at IICG and SWA Magazine. Data analyzed by using panel regression. The result of research show that earning management has a negative effect on the cost of debt. But institutional ownership and Corporate Governance Perception Index (CGPI) has no effect on the cost of debt.
Pengaruh Financial Technology Terhadap Inklusi Keuangan Umkm Binaan Bank Indonesia Lhokseumawe Yunita, Nur Afni; Wahdayani, Wahdayani; Rais, Rany Gesta Putri; Yusra, Muhammad
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 25 No. 1 (2024): April
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v25i1.1270

Abstract

This study aims to analyze the effect of financial technology on financial inclusion UMKM Binaan Bank Indonesia Lhokseumawe. This quantitative study using primary data sources and secondary data. The data collection technique in this research uses a questionnaire. Data analysis uses multiple linear regression analysis using SPSS. The samples are 48 UMKM Binaan Bank Indonesia Lhokseumawe taken using a sampling jenuh  technique. The result using a partial test reveal that Cashless Payment type fintech has a positive effect on financial inclusion UMKM Binaan Bank Indonesia Lhokseumawe. Market Aggregator type fintech has a positive effect on financial inclusion UMKM Binaan Bank Indonesia Lhokseumawe. Risk and Investment Management type fintech has a negative effect on financial inclusion UMKM Binaan Bank Indonesia Lhokseumawe.
The Effects of Company Profit and Loss and Type of Industry on the Profitability of PT. Perkebunan Nusantara IV North Sumatra, Indonesia Sinta, Irada; Ilham, Rico Nur; Nurhasanah, Nurhasanah; Rais, Rany Gesta Putri; Rahmaniar, Rahmaniar
International Journal of Business, Economics & Financial Studies Vol. 1 No. 1 (2023): May 2023
Publisher : Indonesia Academia Research Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62157/ijbefs.v1i1.10

Abstract

This study determines the effects of company profit and loss and the type of industry on the profitability of PT Perkebunan Nusantara IV North Sumatra. This study used a quantitative method with multiple linear regression equation models to answer the research problems. The results show that the Profit and Loss variable has a positive and significant effect, the type of industry variable has a significant effect, and the Profit and Loss variable and Industry Type have a significant effect simultaneously on the Profitability of PT. Perkebunan Nusantara IV. Companies should be able to increase revenue by reducing costs efficiently so that the profits obtained can increase and financial performance can be better. PT. Perkebunan Nusantara IV has a good profitability ratio. To further increase profits in the following year, the company must be able to manage the capital invested in assets and increase net income to obtain a better net profit.
Co-Authors Ayunda, Endah Rizki Edrayani, Dea Irada Sinta Lestari, Afisha Tirta Surya Nurhasanah Nurhasanah Rahmaniar Rahmaniar, Rahmaniar Rico Nur Ilham Sri Mulyati Wahdayani, Wahdayani Yusra, Muhammad