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All Journal Future : Jurnal Manajemen dan Akuntansi BAKI (Berkala Akuntansi dan Keuangan Indonesia) Panrita Abdi - Jurnal Pengabdian pada Masyarakat MATAPPA: Jurnal Pengabdian Kepada Masyarakat SEIKO : Journal of Management & Business JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) JURNAL MANAJEMEN BISNIS EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Mantik Jurnal Akuntansi Economics and Digital Business Review Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Journal of Tourism Economics and Policy Batara Wisnu : Indonesian Journal of Community Services Journal Of Human And Education (JAHE) Journal of Economics Review (JOER) Journal of Governance, Taxation, and Auditing Sanskara Ekonomi dan Kewirausahaan Eastasouth Journal of Positive Community Services The Journal of Business and Management Research Advances in Applied Accounting Research Advances in Community Services Research Advances: Jurnal Ekonomi & Bisnis JER Sasambo: Jurnal Abdimas (Journal of Community Service) Atestasi : Jurnal Ilmiah Akuntansi Indonesian Journal of Education (INJOE)
Septyana Prasetianingrum
Universitas Yapis Papua
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis Tingkat Kesehatan Keuangan Perusahaan Telekomunikasi di Indonesia Zakaria Zakaria; Saling Saling; Septyana Prasetianingrum
Economics and Digital Business Review Vol. 4 No. 1 (2023): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i1.384

Abstract

Tujuan dari penelitian ini adalah menerangkan kondisi kesehatan keuangan dari perusahaan telekomunikasi yang terdaftar di Bursa Efek Indonesia periode 2014-2018 berdasarkan metode AltmanZ-Score. Metode yang dilakukan untuk mendapatkan data yang diinginkan dengan membuka Website dari objek yang diteliti, sehingga dapat diperoleh laporan keuangan, gambaran umum peusahaan serta perkembangannya yang kemudian digunakan penelitian. Selain itu, dilakukan juga studi pustaka yaitu pengumpulan data dengan mempelajari dan memahami buku-buku yang mempunyai hubungan dengan analisis kesehatan keuangan metode Altman Z-Score seperti dari literatur, jurnal-jurnal, media massa dan hasil penelitian yang diperoleh dari berbagai sumber, baik dari perpustakaan dan sumber lain. Hasil secara umum menunjukkan bahwa kondisi keuangan beberapa perusahaan telekomunikasi terus mengalami penurunan setiap tahunnya selama periode 2014-2018, sehingga dapat dinyatakan kondisi perusahaan tersebut tidak sehat karena data data perhitungan metode. Secara umum terjadi karena ketidak mampuan keempat perusahaan tersebut dalam mengelola unsur-unsur kinerja keuangannya secara efektif dan efisien, terutama yang ada dalam unsur rasio WC/TA, RE/TA, EBIT/TA dan BVE/TL
Peran Kepuasan Kerja dalam Memediasi Pengaruh antara Employee Engagement terhadap Kinerja Pegawai di Lingkungan Pemerintah Distrik Jayapura Utara Almalika Firgandhini Kadri; H. Muhdi B. Hi Ibrahim; Andri Irwanan; Septyana Prasetianingrum
Journal of Economics Review (JOER) Vol. 3 No. 1 (2023): Journal of Economics Review (JOER)
Publisher : Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/joer.3.1.65-72

Abstract

This study aims to determine the role of job satisfaction in mediating the effect of employee engagement on employee performance in the Jayapura Utara district government. Samples were taken using saturated sampling method with a total sample of 113 respondents. The analytical method used is mediation. The results of the study show hat employee engagement has no effect on employee performance in the Jayapura Utara district government. Employee engagement has a positive effect on employee job satisfaction in the Jayapura Utara district government. Job satisfaction has a positive effect on employee performance in the Jayapura Utara district government. Job satisfaction can mediate the effect of employee engagement on employee performance in the Jayapura Utara district government
Hubungan antara Kebijakan Dividen dan Nilai Perusahaan Kartim Kartim; Septyana Prasetianingrum; Yaya Sonjaya; Muhammad Yamin Noch; Entis Sutisna
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.918

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kebijakan dividen terhadap nilai perusahaan makanan dan minuman yang terdaftar di bursa efek Indonesia (BEI). Populasi pada penelitian ini adalah perusahaan sektor makanan dan minuman yang memiliki laporan keuangan tahunan yang lengkap dan di publikasikan di Bursa Efek Indonesia (BEI) Periode 2018-2022. Sedangkan dalam pengambilan sampelnya dilakukan melalui metode purposive sampling. Sumber data yang digunakan adalah data sekunder yang diperoleh dari laporan tahunan perusahaan yang telah diaudit dan dipublikasikan. Metode pengumpulan data dilakukan dengan metode dokumentasi. Data dalam penelitian ini akan diuji dengan beberapa tahapan pengujian, diantaranya yaitu uji statistik deskriptif, uji asumsi klasik yang terdiri dari (uji normalitas, uji multikolinearitas, uji heteroskedastisitas), dan pengujian seluruh hipotesis melalui uji koefisien determinasi, uji parsial (uji t) dan uji simultan (uji f). Hasil analisis menunjukkan bahwa dua variabel independen yaitu Dividen Payout Rasio (DPR) dan Earning Per Share (EPS) berpengaruh positif dan signifikan terhadap nilai perusahaan yang terdaftar di bursa efek Indonesia (BEI). Sementara variabel Dividen Yield berpengaruh negatif dan signifikan terhadap nilai perusahaan yang terdaftar di bursa efek Indonesia (BEI). Berdasarkan hasil tersebut maka perusahaan diperlukan untuk meningkatkan laba sehingga akan tercipta Earning per share yang lebih baik yang pada akhirnya akan mampu meningkatkan nila perusahaan
Financial Performance and Share Price of State-Owned Banks Entis Sutisna; Kartim Kartim; Septyana Prasetianingrum; Yaya Sonjaya; Muhammad Yamin Noch
Jurnal Economic Resource Vol. 6 No. 2 (2023): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v6i2.719

Abstract

This study aims to examine the impact of the financial performance of state-owned banks (BUMN) on the Indonesia Stock Exchange (IDX) from 2017 to 2022. The population under investigation comprised all state-owned banks publicly traded on the Indonesia Stock Exchange from 2017 to 2022, amounting to 5 banks. The employed sample approach is purposive sampling. The research utilizes secondary data from annual reports and financial reports of state-owned banking businesses (BUMN) that have undergone an initial public offering and are now listed on the Indonesia Stock Exchange between 2017 and 2022. The data in this study will undergo multiple stages of testing, including descriptive statistical tests and classical assumption tests such as normality, multicollinearity, and heteroscedasticity. Additionally, all hypotheses will be tested using the coefficient of determination test, partial test (t test), and simultaneous test (f test). The findings indicated a strong and statistically significant correlation between the Return on Assets variable and stock prices of state-owned banking institutions listed on the IDX from 2017 to 2022. The Return on Equity variable exhibits a noteworthy and adverse impact on stock prices in state-owned banking institutions listed on the IDX for 2017-2022. The Loan deposit ratio variable shows a statistically insignificant negative impact on stock prices in state-owned banking institutions listed on the IDX from 2017 to 2022.
PENGARUH PENERAPAN SAP BERBASIS AKRUAL, KOMPETENSI SUMBER DAYA MANUSIA, DAN PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN KOMITMEN ORGANISASI SEBAGAI MODERASI PADA PEMERINTAH KABUPATEN JAYAPURA Yusrianti, Yusrianti; Sutisman, Entar; Ermawati, Yana; Rumasukun, Ridwan; Prasetianingrum, Septyana
The Journal of Business and Management Research Vol 4 No 1 (2021): Januari
Publisher : Magister Manajemen Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/tjbmr.v4i1.43

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh antara Penerapan SAP Berbasis Akrual, Kompetensi Sumber Daya Manusia, Pengendalian Intern terhadap Kualitas laporan Keuangan, Penerapan SAP Berbasis Akrual terhadap Kualitas laporan Keuangan dengan moderasi Komitmen Organisasi, Kompetensi Sumber Daya Manusia terhadap Kualitas laporan Keuangan dengan moderasi Komitmen Organisasi, dan Pengendalian Intern terhadap Kualitas laporan Keuangan dengan moderasi Komitmen Organisasi. Teknik analisis data yang digunakan dalam upaya menjawab masalah dan mencapai tujuan penelitian ini adalah Moderated Regression Analysis (MRA). Moderated Regression Analysis (MRA.) Hasil dari penelitian ini menunjukkan bahwa Penerapan SAP Berbasis Akrual, Kompetensi SDM, Pengendalian Intern berpengaruh positif signifikan terhadap Kualitas Laporan Keuangan pada Pemerintah Kabupaten Jayapura. Komitmen Organisasi memoderasi semu (Quasi Moderator) dengan memperkuat pengaruh Penerapan SAP Berbasis Akrual terhadap Kualitas Laporan Keuangan pada Pemerintah Kabupaten Jayapura, Komitmen Organisasi memoderasi murni (Pure Moderator) dengan memperkuat pengaruh Kompetensi SDM terhadap Kualitas Laporan Keuangan pada Pemerintah Kabupaten Jayapura, dan Komitmen Organisasi memoderasi murni (Pure Moderator) dengan memperkuat pengaruh Pengendalian Intern terhadap Kualitas Laporan Keuangan pada Pemerintah Kabupaten Jayapura.
The Evolution of Digital Accounting and Accounting Information Systems in the Modern Business Landscape Prasetianingrum, Septyana; Sonjaya, Yaya
Advances in Applied Accounting Research Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v2i1.165

Abstract

Purpose: The study aims to investigate the evolution of digital accounting and accounting information systems (AIS) in the Modern Business Landscape through a qualitative examination of the existing literature. Research Design and Methodology: Employing a systematic review approach, the research examines academic journals, books, and conference proceedings relevant to digital accounting and AIS. The selection criteria focus on publication credibility, relevance, and recency, as well as the contributions to theoretical and empirical knowledge. Data collection encompasses searching, screening, and supplementary techniques, including content analysis, citation analysis, and bibliometric analysis. Qualitative methods, such as coding, categorization, and thematic analysis, are employed to dissect and identify prevalent themes and theoretical frameworks within the literature. Findings and Discussion: The findings reveal a rich tapestry of historical progression, technological advancements, and organizational implications of digital accounting and AIS. From the automation of routine tasks to the integration of advanced analytics, digital accounting emerges as a transformative force that shapes organizational practices and informs strategic decision-making. Implications: The study underscores the foundational role of technology in shaping the trajectory of digital accounting, with consequences for efficiency, accuracy, transparency, and strategic planning within organizations.
Harnessing the Power of Digitalization and Accounting Information Systems for Enhanced Efficiency and Accuracy Sonjaya, Yaya; Prasetianingrum, Septyana
Advances: Jurnal Ekonomi & Bisnis Vol. 2 No. 3 (2024): May - June
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v2i3.174

Abstract

This research aims to investigate the relationship between accounting practices and organizational structures through a qualitative literature review. The research design involves a systematic search strategy to identify relevant literature, followed by data collection from academic databases, journals, and books. Thematic analysis is employed to synthesize and interpret the findings, revealing several key insights. Traditional hierarchical structures are associated with centralized accounting systems, facilitating efficient monitoring and coordination of financial activities. However, decentralization offers flexibility and autonomy, albeit with coordination challenges. Hybrid organizational forms present a balance between efficiency and adaptability. Technological advancements further shape organizational structures and accounting practices, enhancing agility and transparency. The findings underscore the importance of aligning accounting practices with organizational structures to optimize performance. Implications suggest the need for organizations to carefully consider structural and accounting choices to achieve strategic objectives and adapt to market dynamics effectively. Further research should explore the impact of emerging technologies on accounting practices and organizational structures longitudinally.
The Effect of Capital Expenditure, Balancing Funds, Regional Original Revenue and E-Government on Local Government Financial Performance SUTISMAN, Entar; PRASETIANINGRUM, Septyana; SUTISNA, Entis; NOY, Ismail R.; DARMAYANTI, Novi; FAHREZA, Ellycia Rahma Nurfidya
Journal of Tourism Economics and Policy Vol. 4 No. 4 (2024): Journal of Tourism Economics and Policy (October - December 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v4i4.1170

Abstract

This study examines the effect of capital expenditure, balancing funds, local revenue, and e-government on the financial performance of local governments (Study on local governments in East Java in 2020-2022). The research approach used in this study is quantitative, using secondary data. The population in this study was local governments in East Java for 3 consecutive years for the period 2020-2022. The sampling technique used was purposive sampling, and 114 samples were obtained from 38 districts and cities in East Java. The data analysis techniques used were inner model analysis, outer model analysis, and hypothesis testing. The results of this study indicate that partially, the Capital Expenditure Variable has a negative effect on the financial performance of local governments, the Balancing Fund has a positive effect on the financial performance of local governments, Local Revenue has a positive effect on the financial performance of local governments, and E-Government has a negative effect on the financial performance of local governments.
Implementation of Public Sector Accounting Systems and Standards in Improving Financial Transparency Sonjaya, Yaya; Prasetianingrum, Septyana; Auliyah, Iriana; Labo, Irwan Adam
Advances in Applied Accounting Research Vol. 3 No. 1 (2025): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v3i1.420

Abstract

Purpose: This study aims to evaluate the implementation of public sector accounting systems and standards, such as SAP and IPSAS, to improve financial transparency and accountability. The research investigates the contextual and systemic factors that support or hinder the successful adoption of these frameworks and offers insights into how institutional readiness, digitalization, and stakeholder engagement influence reporting outcomes. Research Design and Methodology: A systematic literature review (SLR) approach was employed to synthesize findings from prior studies. Institutional theory served as the conceptual framework, emphasizing coercive, mimetic, and normative pressures affecting policy implementation. The review focused on identifying key trends, challenges, and comparative insights related to financial reporting in different jurisdictions. Findings and Discussion: The findings reveal that adopting international public sector accounting standards has enhanced transparency and fiscal accountability in regions with robust institutional support. However, significant challenges remain, including bureaucratic resistance, resource limitations, and a lack of public financial literacy. Digital reporting technologies like XBRL are crucial in accelerating financial disclosures but require adequate training and infrastructure. The discussion highlights disparities in reporting outcomes due to differences in institutional readiness and underscores the need for tailored approaches to address local governance constraints. Implications: The study provides practical and managerial recommendations, emphasizing the importance of continuous training, modernization of IT infrastructure, and enhanced public access to simplified financial reports. Collaboration with independent auditors and civil society organizations is also suggested to strengthen accountability mechanisms. Future research should explore empirical data and sector-specific factors to enhance the understanding of financial reporting reforms further.
Mampukah Arus Kas Bersih dan Laba Akuntansi Meningkatkan Return Saham? Sonjaya, Yaya; Noch, Muhammad Yamin; Sutisna, Entis; Kartim, Kartim; Prasetianingrum, Septyana
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5889

Abstract

Penelitian ini dilakukan dengan tujuan untuk menguji dan menganalisis pengaruh Arus Kas Bersih dan Laba Akuntansi Terhadap Return Saham pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022. Populasi dalam penelitian ini adalah perusahaan manufaktur sebanyak 150 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Pengambilan sampel dilakukan dengan menggunakan purposive sampling. Data dalam penelitian ini menggunakan data sekunder, yaitu data yang diperoleh peneliti secara tidak langsung melalui media perantara (diperoleh dan dicatat oleh pihak lain). Data sekunder ini diperoleh dengan menggunakan metode tinjauan kepustakaan (library research) dan mengakses website maupun situs-situs. Data yang telah dikumpulkan akan dianalisis dengan uji statistik deskriptif, uji asumsi klasik yang terdiri dari (uji normalitas, uji multikolinearitas, uji autokorelasi, uji heteroskedastisitas) dan menguji seluruh hipotesis yang akan dibuktikan melalui uji koefisien determinasi, uji parsial (uji t) dan uji simultan (uji f). Hasil penelitian ini menunjukkan bahwa Arus kas bersih mempunyai pengaruh negatif dan tidak signifikan terhadap return saham. Semakin besar arus kas maka akan tidak akan langsung mempengaruhi penurunan return saham. Sementara Laba akuntansi mempunyai pengaruh positif dan signifikan terhadap return saham. Semakin besar Laba Akuntansi maka akan semakin tinggi return saham. Kata Kunci: Arus Kas Bersih; Laba Akuntansi; Return Saham.
Co-Authors Abdul Haris Mzen Ade Kurniawan Adriani Lande Adriani Lande Akbar, Mohammad Aldrin Almalika Firgandhini Kadri Andri Irawan Andri Irwanan Aniati Auliyah, Iriana B, St. Mariani Bariyyah, Sitti Khairul Dian Pertiwi Entar Sutisman Entar Sutisman Entis Sutisna Entis Sutisna Ermawati, Yana Ernawati Ernawati FAHREZA, Ellycia Rahma Nurfidya Fajar Rina Sejati H. Muhdi B. Hi Ibrahim Husen, Sjamsiar Imran Syafei Muhammad Nur Junaid, Aminah Kartim Kartim Kartim Kartim Kartim Kartim, Kartim Labo, Irwan Adam Lande, Adriani Marihi, Laode Marlindo, Indo Matelda Samori Moewo, Fian Muhamad Yamin Noch Muhammad Riandi Widiyantoro Muhammad Ridhwansyah Pasolo Muhdi B. Hi. Ibrahim Muhdi B. Hi. Ibrahim Mursalam Salim Muslim Muslim Muthmainnah, Muthmainnah Najarudin Toatubun Noch, Muhammad Yamin Nona Naomi Sumbari Novi Darmayanti Noy, Ismail Noy, Ismail R NOY, Ismail R. Pasolo, Fahrudin Rasna, Rasna Rumasukun, Ridwan Sah, Andrian Sahrul Ponto Saling, Saling Septyana Septyana Sil Valen, Fitri Siti Mariani Basannang Siti Nurhayati Sitti Nur Alam Sri Haryati Sri Supiah Cahyati Sumartono, Sumartono Suratini, Suratini SUTISNA , Entis Syapruddin, Nur Ayu Pratiwi Tahir, Arlan Tonggiroh, Mursalim Wahyu Wijayati Wibowo, Herry Adi Setya Yaya Sonjaya Yaya Sonjaya Yaya Sonjaya Yaya Sonjaya Yendra Yusrianti, Yusrianti Zakaria Zakaria Zakaria, Zakaria