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All Journal Economic Reviews Journal Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Srie Isnawaty Pakaya
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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PENGARUH PENGELOLAAN KEUANGAN TERHADAP AKUNTABILITAS KEUANGAN BUMDES (BADAN USAHA MILIK DESA) SINAR HULAWA DESA HULAWA KECAMATAN PAGUYAMAN KABUPATEN BOALEMO Srie Isnawaty Pakaya; Lisda L. Asi; Novriliya Hintalo
Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 2 No. 2 (2025): Februari
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jimea.v2i2.4049

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Pengaruh Pengelolaan Keuangan Terhadap Akuntabilitas Keuangan Bumdes (Badan Usaha Milik Desa) Sinar Hulawa Desa Hulawa Kecamatan Paguyaman. Teknik pengumpulan data dalam penelitian ini menggunakan kuesioner dengan populasi seluruh karyawan BUMDes Sinar Hulawa yakni sebanyak 5 karyawan dan masyarakat setiap dusun sebanyak 35 orang. Teknik pengambilan sampel yang diambil dalam penelitian ini menggunakan teknik sampling jenuh karena jumlah populasi yang relatif kecil. Sehingga sampel yang digunakan pada penelitian ini berjumlah 40 orang.Alat uji analisis yang digunakan dalam menguji penelitian ini yaitu regresi linier sederhana. Metode analisis data menggunakan aplikasi SPSS 26. Berdasarkan analisis data, hasil penelitian menunjukkan bahwa setiap variabel pada penelitian ini bersifat valid dan reliabel. Pada uji asumsi klasik data berdistribusi normal. Hasil secara uji t Pengelolaan Keuangan berpengaruh terhadap Akuntabilitas Keuangan dengan nilai determinasi (R Square)  sebesar 0,507 atau 50,7%. Dimana pengaruh dikatakan sedang karena berada pada interpretasi kekuatan (0,30% - 0,60%), sedangkan sisanya 49,3% dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian ini. Seperti, kualitas laporan keuangan, dan kompetensi sumber daya manusia.
Pengaruh Leverage Terhadap Pertumbuhan Laba pada Perusahaan Manufaktur Sektor industri Dasar Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022 Melda A. Kasira; Srie Isnawaty Pakaya; Mohamad Agus Salim Monoarfa
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.265

Abstract

This research aimed to determine the influence of Debt To Equity Ratio and Debt To Asset Ratio on Profit Growth in the Basic Industry and Chemical Sectors Listed on the Indonesian Stock Exchange in 2018-2022. The research samples were selected through purposive sampling, where 41 companies met the requirements as samples. The analytical test tool used to test this research was multiple linear regression. The data analysis applied the SPSS 27 application. The research findings indicated that the Debt To Equity Ratio (DER) influenced profit growth negatively, and Debt To Asset Ratio (DAR) influenced profit growth positively. In the meantime, simultaneously, the Debt To Equity Ratio (DER) and Debt To Asset Ratio (DAR) influenced profit growth.
Pengaruh likuiditas dan Leverage Terhadap Nilai Perusahaan: Studi Kasus pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022 Yasmita Eyato; Srie Isnawaty Pakaya; Meriyana Franssisca Dungga
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.369

Abstract

This study aims to find out how the Current Ratio and Debt To Equity Ratio affect Company Value. in companies in the Basic Industry and Chemical Sector listed on the Indonesia Stock Exchange for the 2018-2022 period. The research method used is qualitative and sampling techniques using Purpisive sampling with the number of samples obtained in this study as many as 40 companies from 73 companies in the basic and chemical industry sectors. The data collection technique in this study uses secondary data, namely financial report data that has been published by companies in the basic industry and chemical sectors on the Indonesia Stock Exchange (IDX). Based on the results of the test, it shows that partially the Current ratio (CR) has a positive effect on the Company's Value. Debt To Equity Ratio has a negative effect on the Company's Value. The results of the study also show that simultaneously the Current Ratio (CR) and Debt To Equity ratio (DER) have an effect on the Company's Value.
Pengaruh Penggunaan Mobile Banking dan ATM Terhadap Kinerja Keuangan pada Perusahaan Perbankan Umum yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022 Nur Hilda Apriliani Sunge; Srie Isnawaty Pakaya; Yayu Isyana D. Pongoliu
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i12.4688

Abstract

This research aims to determine the effect of Mobile Banking and ATM on Financial Performance. The approach in this research is a quantitative method with a descriptive approach. The data collected in this research is secondary data obtained by researchers via the official website www.idx.co.id of the Indonesian Stock Exchange (BEI). The population of this research is 47 banking companies registered on the IDX. Sample collection was carried out using a purposive sampling method, so the samples that met the criteria in this research were 20 banking companies. Data analysis was carried out using multiple linear regression analysis techniques using SPSS. Based on the partial T test hypothesis testing, it can be concluded that the Mobile Banking and ATM variables partially have a significant positive effect on Return on Equity and Return on Assets. Based on the simultaneous F test hypothesis testing, it can be concluded that the Mobile Banking and ATM variables simultaneously have a significant positive effect on Return on Equity and Return on Assets of general banking companies listed on the Indonesian Stock Exchange in 2018-2022.
Dampak Modal Sosial dan Literasi Keuangan terhadap Inklusi Keuangan BUMDes di Kabupaten Gorontalo Kayla Az Zahra Abd. Latief; Herlina Rasjid; Srie Isnawaty Pakaya
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 6 No. 1 (2026): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v6i1.3431

Abstract

This research is motivated by the importance of Village-Owned Enterprises (BUMDes) as drivers of the village economy, in accordance with Permendesa PDTT Number 4 of 2015, which aims to improve community welfare through the management of assets, services, and businesses. However, many BUMDes face obstacles such as the low quality of human resources managers, a lack of understanding of financial literacy among the community, and sub-optimal relations with the village government, which cause many BUMDes to be inactive or not yet contribute significantly. In Gorontalo Regency, out of 191 BUMDes in 2020, 61 had not yet reported financial administration due to the managers' lack of capability. Transparent, accountable, and sustainable financial management of BUMDes requires adequate financial literacy. In addition, social capital in the form of traditions, networks, and trust in rural areas plays an important role in driving BUMDes economic activities and realizing welfare and poverty alleviation. Although the financial literacy rate in Gorontalo society reached 49.68% in 2022, there is still a gap with financial inclusion, which reached 85.10%. Therefore, this study aims to analyze the impact of social capital and financial literacy on the financial inclusion of BUMDes in Gorontalo Regency.
Co-Authors Dungga, Meriyana Fransisca Herlina Rasjid Kayla Az Zahra Abd. Latief Lisda L. Asi Melda A. Kasira Mohamad Agus Salim Monoarfa Novriliya Hintalo Nur Hilda Apriliani Sunge Yasmita Eyato Yayu Isyana D. Pongoliu