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All Journal Jurnal Informatika Ekonomi Bisnis Jurnal Point Equilibrium Manajemen dan Akuntansi Journal Of Humanity Dedication Al-Hijrah: Journal of Islamic Economics and Banking Jurnal Akuntansi Syariah (JAkSya)
Multama, Ilham
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Religion Economics, Econometrics & Finance Education Medicine & Pharmacology Physics

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The Impact Profitability, Leverage and Firm Size on Disclousure of Corporate Social Responsibility Sulastri; Arivetullatif; Multama, Ilham
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 1 (March 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.936 KB) | DOI: 10.37034/infeb.v5i1.197

Abstract

This study aims to determine the effect of profitability, leverage and company size on the disclosure of corporate social responsibility. The independent variables in this study are profitability, leverage and firm size, while the dependent variable is corporate social responsibility. The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2018 2021. The data used in this study are annual report data and a quantitative approach. The sampling method used purposive sampling method. The analytical method used in this study used multiple linear regression analysis with the help of SPSS (Statistical Product and Services Solutions) version 25. The number of samples in this study were 36 observations in 9 companies observed for 4 years. The results of this study indicate that profitability, leverage and company size have no effect on corporate social responsibility. Taken together, the same profitability, leverage and company size do not affect the disclosure of corporate social responsibility.
PENGARUH PENERAPAN SISTEM INFORMASI PENGELOLAAN KEUANGAN, PEMANFAATAN TEKNOLOGI DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA PARIAMAN Fikri, Ahmad; Multama, Ilham; Wahyuni EDT, Risa; Bur, Suhatri
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 6 No. 2 (2024): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v6i2.372

Abstract

The purpose of this study is to analyze the effect of the implementation of financial management information systems, technology utilization and internal control on the quality of financial reports in the Pariaman City Government. Good financial report quality is very important for transparency and accountability in public financial management. This study uses variables of financial management information systems, technology utilization and internal control which are carried out to test their effect on the quality of financial reports of the Pariaman City Government. The process of data collection and sample determination uses the purposive sampling method, so that it is produced that by using this method 60 analysis samples are obtained consisting of 30 government agencies related to the OPD. The analysis method used is statistical analysis and is supported by using SPSS version 29. The statistical analysis method used is a descriptive analysis model and multiple linear regression analysis methods. The SIPD and Technology Utilization variables are tested partially which states that this variable has a significant effect on the Quality of Financial Reports while the Internal Control variable is tested partially which states that this variable does not affect the Quality of Financial Reports of the Pariaman City Government. Simultaneously, all independent variables, namely the financial management information system, technology utilization and internal control, have a joint effect on the quality of the Pariaman City Government's financial reports. The influence of the independent variable is 0.314 or 31.4% which can be seen in the value in this study.
Implementasi Permendagri Nomor 20 Tahun 2018 Terhadap Pengelolaan Keuangan Desa Di Desa Kampung Baru Kota Pariaman Munawarti, Munawarti; EDT, Risa Wahyuni; Multama, Ilham
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 4 No. 1 (2022): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v4i1.242

Abstract

The aim of this research is to describe how village finances are managed according to Minister of Home Affairs Regulation number 20 of 2018, starting from the Planning, Implementation, Administration, Reporting and Accountability stages. This research was conducted in Kampung Baru Padusunan Village, East Pariaman District, Pariaman City. This research uses a qualitative descriptive approach with data analysis methods, namely: 1). Reducing data, 2). Data presentation, 3). Draw conclusions/verify. The informants in this research were representatives from the village. The results of the research show that Village Financial Management in Kampung Baru Padusunan Village, East Pariaman District, Pariaman City is generally in accordance with the provisions of Minister of Home Affairs Regulation number 20 of 2018, however there are still several provisions that are still not fully complied with by the Kampung Baru Padusunan Village government, p. This occurs due to delays in financial accountability in management.
Pelatihan Penerapan ISAK 35 Pada Panti Asuhan Aisyiyah Pariaman EDT, Risa Wahyuni; Multama, Ilham; Dewi, Winona Kumara
Journal of Humanity Dedication Vol. 1 No. 1 (2023): Journal of Humanity Dedication
Publisher : Institut Agama Islam Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55062//JABDIMAS.2023.v1i1/187/5

Abstract

Laporan keuangan berisikan informasi-informasi mengenai keuangan yang nantinya akan digunakan untuk mengukur kinerja entitas tersebut dalam suatu periode. Penyusunan laporan keuangan entitas berorientasi nonlaba diatur dalam Interpretasi Standar Akuntansi Keuangan (ISAK) No. 35. ISAK 35 juga diterapkan pada organisasi nonlaba seperti Yayasan Panti Asuhan. Salah satunya adalah Yayasan Panti Asuhan Aisyiyah yang berada di Kecamatan Pariaman Tengah Kota Pariaman, Provinsi Sumatera Barat. Pada panti asuhan ini pengurus hanya melakukan pencatatan atas kas yang masuk dan kas yang keluar saja dikarenakan belum memahami bagaimana proses pelaporan keuangan yang seharusnya. Sehingga laporan keuangan yang dihasilkan setiap bulannya belum sesuai dengan standar akuntansi untuk sentitas yang berorientasi nonlaba. Kegiatan ini dilaksanakan dengan metode edukasi yang mana kami para pemateri memberikan pendampingan kepada para pengurus Panti Asuhan untuk menyusun laporan keuangan sesuai dengan ISAK 35. Yayasan Panti Aisyiyah ini belum membuat laporan perubahan aset neto, laporan posisi keuangan, laporan arus kas dan catatan atas laporan keuangan. Oleh sebab itu kami membantu membuat laporan komprehensif, laporan perubahan aset neto, laporan arus kas, membuat laporan posisi keuangan dan catatan atas laporan keuangan.
Analisis Implementasi Aplikasi Sistem Keuangan Desa (Siskeudes) Terhadap Kinerja Pemerintah Desa Pada Pemerintahan Nagari Sandi Ulakan Kec. Ulakan Tapakih Kab. Padang Pariaman Meidona, Syofria; Afrianti, Rini; Multama, Ilham; Erniza, Erniza
Al-Hijrah: Journal of Islamic Economics And Banking Vol. 2 No. 1 (2024): Al-Hijrah: Journal of Islamic Economics and Banking
Publisher : Institut Agama Islam Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55062/al-hijrah.v2i1.492

Abstract

The aim of this research is to analyze the implementation of the Village Financial System (SISKEUDES) application in improving the performance of village officials. This research was conducted in Sandi Ulakan, Ulakan, Tapakih District. Where data collection is carried out by observation, interviews and documentation. The results of this research indicate that Sandi Ulakan Village has implemented the Village Financial System (SISKEUDES). Village financial management in Sandi Ulakan Village is in accordance with Standard Operating Procedures, namely Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 20 of 2018 concerning Village Financial Management. Village financial management in Sandi Ulakan Village includes planning, implementation, administration and reporting. Through research conducted, village financial management using the village financial system in Sandi Ulakan improves the performance of village officials .
ANALISIS FENOMENA THE MONDAY EFFECT PADA RETURN HARIAN SAHAM PERUSAHAAN INDUSTRI PENGOLAHAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019 Meidona, Syofria; Multama, Ilham; Saputri, Rahmi
Jurnal Akuntansi Syariah (JAkSya) Vol 1 No 1 (2021): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v1i1.2743

Abstract

This type of research is descriptive and empirical studies, because this research explains the phenomenon of The Monday Effect which is based on experimental observations from previous researchers.This study aims to look at the differences in stock returns on Monday to Friday and to prove the Monday Effect phenomenon in the Basic and Chemical Industry companies listed on the Indonesia Stock Exchange in 2019.The population in this study are all companies in the Basic and Chemical Industries listed on the Indonesia Stock Exchange in 2019, namely 78 companies,the sampling method is purposive sampling.The sample in this study were 6 companies that met the criteria.This study uses a different test, the data analysis technique used for H1 is one sample t-test and independent sample t-test for H2.The results of this study indicate that there is no difference between stock returns on Monday to stock returns on Friday, it means that the Monday Effect phenomenon did not occur in the Basic and Chemical Industry companies in the 2019 period.
Co-Authors Ahmad Fikri Arivetullatif Bur, Suhatri Dewi, Winona Kumara Erniza, Erniza Munawarti, Munawarti Rahmi Saputri, Rahmi Rini Afrianti RISA WAHYUNI EDT SULASTRI Syofria Meidona