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Depianti Nursin
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Pengaruh Kualitas SDM, Pemanfaatan Teknologi Informasi, Sistem Pengendalian Intern terhadap Pengelolaan Keuangan Dana Desa dengan Kecerdasan Spiritual Sebagai Variabel Moderasi Depianti Nursin; Syamsuddin Syamsuddin; Nirwana Nirwana
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1359

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kualitas sumber daya manusia (SDM), pemanfaatan teknologi informasi dan sistem pengendalian intern terhadap pengelolaan keuangan dana desa dengan kecerdasan spiritual sebagai variabel moderasi. Penelitian ini mengunakan pendekatan kuantitatif. Objek penelitian adalah kepala desa dan seluruh staf desa pada kantor pemerintah desa di wilayah Kab. Banggai, Kec.Balantak dan Balantak Selatan. Teknik pengumpulan data mengunakan kuesioner dengan sampel sebanyak 126 responden. Teknik analisis data mengunakan moderated regression analysis (MRA). Hasil penelitian menunjukkan bahwa: (1) kualitas SDM berpengaruh positif terhadap pengelolaan keuangan dana desa. (2) pemanfaatan teknologi informasi berpengaruh positif terhadap pengelolaan keuangan dana desa. (3) sistem pengendalian intern berpengaruh positif terhadap pengelolaan keuangan dana desa (4) kecerdasan spiritual memperkuat pengaruh kualitas SDM terhadap pengelolaan keuangan dana desa (5) kecerdasan spiritual memperkuat pengaruh pemanfaatan teknologi informasi terhadap pengelolaan keuangan dana desa. (6) kecerdasan spiritual tidak mampu memperkuat pengaruh sistem pengendalian intern terhadap pengelolaan keuangan dana desa.
Analisis Struktur Modal Pada PT. Indofood Sukses Makmur TBK Periode 2015-2019 : Capital Structure Analysis in PT. Indofood Sukses Makmur TBK Period 2015-2019 Liswan Rusman; Depianti Nursin; Mastia M. Halimu
Jurnal Kolaboratif Sains Vol. 7 No. 7: July 2024
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v7i7.5896

Abstract

Penelitian ini bertujuan untuk mengetahui struktur modal pada PT. Indofood Sukses Makmur Tbk. Dari tahun 2015 sampai tahun 2019. Berdasarkan hasil penelitian yang diperoleh menunjukan bahwa kebijakan manajemen dalam menetapkan struktur modal pada PT. Indofood Sukses Makmur Tbk dari tahun 2015 sampai tahun 2019 cenderung menggunakan modal sendiri dibandingkan menggunakan hutang jangka panjang. Struktur modal optimal pada PT. Indofood Sukses Makmur Tbk terjadi pada tahun 2018 pada komposisi hutang jangka panjang sebesar 16,30% dan komposisi modal sendiri sebesar 83,96%sehingga pada komposisi tersebut dapat meminimalkan biaya modal rata–rata tertimbang (weighted average cost of capital) sebesar 83,23% dan dapat memaksimalkan nilai perusahaan sebesar 55.988.369 jutaan rupiah dengan earning per share sebesar 399 jutaan rupiah.
Analisis Kinerja Keuangan Pada Pemerintah Daerah Kabupaten Banggai Kepulauan Tahun 2018-2022: Financial Analysis of the Regional Government of Banggai Islands Regency 2018-2022 Ariwijaya, Heny; Nursin, Depianti; Husen, Sri Rahayu; Muangi, Mario K
Jurnal Ilmiah Produktif Vol. 12 No. 2 (2024): JURNAL ILMIAH PRODUKTIF
Publisher : Fakultas Ekonomi, Universitas Tompotika Luwuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56072/jip.v12i2.824

Abstract

This study aims to determine the financial performance of the Banggai Islands Regency Government for the 2018-2022 period using fiscal decentralization ratio analysis, independence ratio, effectiveness ratio, harmony ratio, efficiency ratio, growth ratio. The type of data used in the study is quantitative descriptive data which is intended to use quantitative data obtained using documentation techniques. The data analysis method uses financial ratio analysis. The results of this study indicate that the Banggai Islands Regency Government has not been optimal in managing regional finances. Although the realization of its budget has been effective and quite efficient, the growth of Regional Original Income is due to the priority of regional spending. Most prioritize operating expenses over capital expenditures.
Analisis Rasio Solvabilitas Dan Profitabilitas Untuk Mengukur Kinerja Keuangan Pada PT. Jamu dan Farmasi Sido Muncul, Tbk Periode 2017-2023: Analysis of Solvency and Profitability Ratios to Measure Financial Performance at PT. Jamu and Farmasi Sido Muncul, Tbk Period 2017-2023 Nursin, Depianti; Halimu, Mastia M; Ali, Rendi Pranata
Jurnal Ilmiah Produktif Vol. 13 No. 1 (2025): JURNAL ILMIAH PRODUKTIF
Publisher : Fakultas Ekonomi, Universitas Tompotika Luwuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56072/jip.v13i1.879

Abstract

This study aims to determine the financial performance of PT. Jamu and Farmasi Sido Muncul, Tbk using solvency and profitability ratios. This study was analyzed using descriptive analysis techniques, namely data in the form of figures including financial reports in the form of balance sheets and profit and loss data reports at PT. Jamu and Farmasi Sido Muncul, Tbk in 2017-2023 which describe the conditions or events in a real company. The variables used are the solvency ratio projected with the debt to asset ratio and debt to equity ratio and the Profitability Ratio projected with Net profit margin and Return on assets. The results of the study indicate that the Debt to Total Asset Ratio and Debt to Equity Ratio can be said to be less than good. This is evidenced by the results of the calculation of the two solvency ratios, most of which have increased from year to year. Financial performance is measured by the profitability ratio projected with the net profit margin can be said to be good. However, calculated based on the return on asset ratio, most of the financial performance is less than good. Shows that the company has a large financial risk, but also has a great opportunity to generate high profits. From the results obtained, this is due to the company being less able to optimize the resources owned by the company. Both from resources in the form of capital, assets and investments that do not produce enough profit or profit in terms of utilization, the increase fluctuates every year.
Co-Authors Ali, Rendi Pranata Halimu, Mastia M Heny Ariwijaya Husen, Sri Rahayu Liswan Rusman Mastia M Halimu Muangi, Mario K Nirwana Nirwana Syamsuddin Syamsuddin