Article Per Year (5 Year)
p-Index From 2020 - 2025
0.92
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Akuntansi dan Pajak Jurnal Akuntansi dan Bisnis Journal of Applied Islamic Economics and Finance Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Indonesian Journal of Applied Accounting and Finance International Journal of Economics, Business and Innovation Research
Ardila, Lina Nur
Sekolah Vokasi, Universitas Sebelas Maret
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
Relevansi Nilai Informasi Akuntansi: Studi Perbandingan Antara Perusahaan BUMN dan Perusahaan Non-BUMN yang Terdaftar di Bursa Efek Indonesia Lina Nur Ardila; Doddy Setiawan
Jurnal Akuntansi dan Bisnis Vol 18, No 2 (2018)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1183.393 KB) | DOI: 10.20961/jab.v18i2.313

Abstract

This study compares value relevance of accounting information of state-owned companies (BUMN Persero Terbuka) and that of non-state-owned companies, especially state-owned companies listed on the Indonesia Stock Exchange (IDX). The accounting information examined in this study includes earnings per share (EPS) and book equity value per share (BVPS). This study uses an unbalanced panel data sample that includes 97 state-owned companies and 97 non- state-owned companies. By using multiple regression analysis, the results of this study indicate that the value relevance of EPS (or the effect of EPS on stock prices) and the value relevance of the book equity value per share (BVPS) of state-owned companies is not different from the value relevance EPS and BVPS of non-state-owned companies, after controlling for sustainability reporting award (SRA), debt financing (DAR), company size. The implication of the findings of this research is that state-owned companies (BUMN Persero Terbuka) need to improve the quality of accounting information especially EPS and BVPS in order to compete with non-non-state-owned companies. Penelitian ini membandingkan antara relevansi nilai informasi akuntansi perusahaan Badan Usaha Milik Negara (BUMN) khususnya BUMN Persero Terbuka dan perusahaan non-BUMN yang terdaftar di Bursa Efek Indonesia. Informasi akuntansi yang diuji dalam penelitian ini mencakup laba per saham (earnings per share, EPS) dan nilai buku ekuitas per saham (book-value per share, BVPS). Penelitian ini menggunakan menggunakan sampel data panel (unbalanced) yang meliputi 97 perusahaan BUMN dan 97 perusahaan NON-BUMN dalam periode 2014-2016. Dengan menggunakan analisis regresi berganda, hasil penelitian ini menunjukkan bahwa relevansi nilai EPS (atau pengaruh EPS terhadap harga saham) dan relevansi nilai dari nilai buku ekuitas per saham (BVPS) perusahaan-perusahaan BUMN adalah tidak berbeda dibandingkan dengan relevansi nilai EPS perusahaan non-BUMN. Hasil-hasil tersebut sudah mempertimbangkan penggunaan variabel kontrol sustainability reporting award (SRA), penggunaan utang (DER), dan ukuran perusahan (SIZE). Implikasi temuan penelitian ini adalah bahwa perusahan-perusahaan BUMN perlu meningkatkan kualitas informasi dalam laporan keuangan khususnya EPS, dan BVPS agar mampu bersaing dengan perusahaan-perusahaan non-BUMN.
Financial characteristics, human development index, and performance: a study of local governments in Indonesia Dany Adi Saputra; Lina Nur Ardila; Purnama Siddi; Bambang Sutopo
Jurnal Akuntansi dan Auditing Indonesia Vol 22, No 2 (2018)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol22.iss2.art2

Abstract

This study aims to examine whether the financial characteristics and human development index (HDI) are associated with the performance of local governments administration in Indonesia. The sample consists of 385 local governments classifying expenditures into operating and capital expenditures (Sample 1) and 53 local governments classified expenditures into direct and indirect expenditures (Sample 2). Regression result for Sample 1 indicate that special allocation funds (dana alokasi khusus, DAK) have a positive relationship with performance while general allocation funds (dana alokasi umum, DAU) and land expenditure are negatively related to performance. For Sample 2, revenue risk and DAU are negatively related to performance, whereas revenue sharing funds (dana bagi hasil, DBH) have a positive relationship with performance. Audit opinion and human development index are positively related to performance either for Sample 1 or Sample 2. These findings suggest that financial characteristics and human development index can be used as a consideration in determining financial policy and evaluation of local governments.
Implikasi Kinerja Keuangan terhadap Tingkat Bagi Hasil Deposito Mudharabah dengan Profitabilitas sebagai Variabel Mediator: Studi pada Bank Umum Syariah Desi Siti Mariam; Djoni Djatnika; Banter Laksana; Lina Nur Ardila
Journal of Applied Islamic Economics and Finance Vol 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i1.3789

Abstract

This research aims to determine the direct and indirect effects of financial performance on Islamic Commercial Banks such as NPF, FDR and BOPO to the level of profit sharing on mudharabah deposits through ROA as a mediator variable in Islamic Commercial Banks for the 2015-2020 period. The data analysis used are Path Analysis and Sobel Test. The research findings indicated that the direct influence of NPF, BOPO, ROA have a positive effect on the rate of profit sharing on mudharabah deposits, FDR had no effect on the rate of profit sharing on mudharabah deposits, NPF had a positive effect on ROA, FDR had no effect on ROA, and BOPO had a negative effect on ROA whilst the indirect effect showed that ROA can mediate NPF and BOPO on the rate of profit sharing on mudharabah deposits, and ROA cannot mediate FDR on the rate of profit sharing on mudharabah deposits
Exploring Human Resource Competence and Management Performance of a Village-Owned Enterprise Putri Nugrahaningsih; Andi Asrihapsari; Vidia Ayu Satyanovi; Labbaika Dwi Ayu Rahmawati; Denty Arista; Lina Nur Ardila
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 5 No. 3 (2022): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.557 KB) | DOI: 10.33795/jraam.v5i3.009

Abstract

This study aims at investigating the competence of human resources of BUMDes Blulukan in managing the business that leads to green entrepreneurship. This study uses a qualitative descriptive method using interviews and questionnaires as a data collection technique The conclusion of the study shows that the human resources in the BUMDes have adequate competence and level of understanding on green entrepreneurship, as seen from the effort in managing waste by creating products with higher selling points to improve the village communities' welfare in yielding innovative products from waste and generating income for village community products with high-selling values. AbstrakTujuan penelitian ini adalah melihat kemampuan Sumber Daya Manusia studi kasus pada BUMDES Blulukan dalam mengelola bisnis yang mengarah kepada green entrepreneurship. Penelitian ini menggunakan metode deskriptif kualitatif dengan cara wawancara dan penyebaran kuesioner sebagai teknik pengumpulan datanya. Kesimpulan penelitian menunjukkan bahwa kemampuan dan tingkat pemahaman SDM BUMDES terkait green entrepreneurship sudah cukup baik dengan melakukan pemanfaatan pengelolaan sampah menjadi nilai jual yang dapat meningkatkan kesejahteraan desa pada produk inovasi berupa pemanfaatan limbah sampah yang sebelumnya menjadi keresahan desa diolah menjadi produk yang menghasilkan nilai jual.
Evaluation of Account Receivables Management to Prevent Possible Company Losses as a Result of Uncollectible Accounts Receivables at PT Askrindo (Persero) of the Surakarta Branch Office Azzahra Syafiya Syaebani; Vidia Ayu Satyanovi; Lina Nur Ardila; Andy Supriyadi
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 2 (2022): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v1i2.374

Abstract

This research was conducted at PT Askrindo (Persero) of the Surakarta Branch Office. This study aimed to investigate the management of accounts receivable and the implementation of the management of accounts receivable running within the company whether they are in accordance with the policies in force in the company. This study uses descriptive data analysis method. The results of this study indicate that the implementation of accounts receivable management at PT Askrindo (Persero) of the Surakarta Branch Office, which includes the recognition, recording, classification, and accounts receivable management policies, has not followed the guidelines for accounts receivable management business issued by the company. First, the implementation of the recognition of trade receivables is in accordance with the guidelines for managing accounts receivables, which are recognized after the issuance of an insurance certificate/policy. Second, the implementation of recording accounts receivable complies with the guidelines for managing accounts receivables, which are recorded using the Askrindo Financial Management System (FMS). Third, the implementation of the classification of accounts receivable is consistent with the guidelines for managing accounts receivable, namely by classifying current, non-current, and loss accounts receivables. Fourth, the implementation of the accounts receivable management policy does not follow the guidelines for managing accounts receivable. The company has not implemented several policies according to the guidelines in the company.
A Comparative Case Study of Profitability and Firm Value by Firm Characteristics Dany Adi Saputra; Lina Nur Ardila; Vidia Ayu Satyanovi; Zulfita Fidi Astuti; Rihan Mustafa Zahri
International Journal of Economics, Business and Innovation Research Vol. 2 No. 06 (2023): November, International Journal of Economics, Business and Innovation Research
Publisher : Cita konsultindo

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

Abstract

The purpose of this case study is to describe the firm characteristics that include industry competition, debt levels, and controlling shareholder and their relation to profitability and firm value of three companies, SMGR, INTP, and SMCB, in the cement subsector listed on the Indonesia Stock Exchange in 2019. Qualitative analysis was performed by comparing profitability (return on assets, ROA), firm value (Tobin's Q), and firm value-to-profitability ratio (Q_ROA) for the three sample firms that differ in their characteristics. This case study provides the following empirical evidence. SMCB had the lowest ROA, Tobin's Q, and Q-ROA, followed by SMGR and INTP with relatively higher ROA, Tobin's Q, and Q-ROA. The level of competition in the SMCB industry is the highest, followed by INTP and SMGR. SMCB and SMGR have relatively higher DAR (greater than 45 percent) while INTP has relatively lower DAR (lower than 45 percent). The controlling shareholders of SMCB, SMGR, and INTP are national corporations, the Indonesian government, and foreign corporations, respectively. These results suggest that debt level and controlling shareholder play an important role in explaining profitability, firm value, and firm value to profitability ratio, while industrial competition has a marginal role in explaining these variables.
Implementasi Sistem Informasi Akuntansi pada BUMDes Multi Guna dalam Menggerakkan Potensi Desa Putri Nugrahaningsih; Labbaika Dwi Ayu Rahmawati; Denty Arista; Lina Nur Ardila
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7167

Abstract

This study aims to implement an information system in the preparation of financial reports for Multipurpose Village Owned Enterprises (BUMDes). The accounting policies are adjusted to the Financial Accounting Standards (SAK) for Micro, Small and Medium Entities (EMKM). Research activities were carried out in the period January to December 2021. To formulate accounting policies, we conducted preliminary studies, observations, interviews and Forum Group Discussions (FGD) with BUMDes leaders and business actors. The implementation of the information system is the application of the PKN STAN excel application in accounting and financial reporting so that the output is able to provide accountability and transparency for the management of BUMDes. Research results in the form of good financial governance are able to contribute to mobilizing village potential through the growing BUMDes business unit.
Co-Authors Andi Asrihapsari, Andi Andy Supriyadi Azzahra Syafiya Syaebani Bambang Sutopo Banter Laksana, Banter Denty Arista Desi Siti Mariam Djoni Djatnika Doddy Setiawan Labbaika Dwi Ayu Rahmawati Nugrahaningsih, Putri Purnama Siddi Rihan Mustafa Zahri Vidia Ayu Satyanovi Zulfita Fidi Astuti