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Al-Manar Journal of Accountancy and Business Studies
Published by Yayasan Almanar Pujud
ISSN : -     EISSN : 30646162     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Al-Manar Journal of Accountancy and Business Studies is a peer-reviewed academic journal dedicated to advancing knowledge in the fields of accounting and business. The journal provides a platform for scholars, researchers, and practitioners to present original research, theoretical studies, and practical insights on topics such as financial accounting, management accounting, corporate governance, taxation, business strategy, and entrepreneurship. With a focus on bridging the gap between theory and practice, the journal encourages submissions that contribute to the development of accounting and business practices, foster innovation, and promote ethical and sustainable business solutions.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 24 Documents
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Kesejahteraan dan Semangat Kerja: Kajian Kompensasi dan Motivasi pada Paramedis Honorer Amiroh Ulfa; Ade Ria Nirmala
Al-Manar Journal of Accountancy and Business Studies Vol. 2 No. 1 (2025): Al-manar Journal of Accountancy and Business Studies
Publisher : Yayasan Almanar Pujud

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Abstract

This study aims to analyze the effect of compensation and motivation on job satisfaction of honorary paramedics at Bhayangkara Hospital Class III Pekanbaru. The phenomenon of job dissatisfaction among honorary workers, especially those related to limited compensation and low work motivation, is an important background in this study. This study uses a quantitative approach with a survey method, where the entire population of 86 people is sampled through a total sampling technique. Data collection was carried out through a closed questionnaire with a Likert scale, and data analysis was carried out using multiple linear regression with the help of SPSS software version 25. The results of the study indicate that both compensation and motivation partially and simultaneously have a positive and significant effect on job satisfaction of honorary paramedics. The partial test shows a significance value below 0.05 for both variables, while the simultaneous test (F-test) shows that compensation and motivation together affect job satisfaction by 57.7% (R2 = 0.577), the rest is influenced by other factors outside this study. These findings emphasize the importance of improving the compensation system and strengthening work motivation to improve job satisfaction and the quality of hospital health services.
Pengaruh Literasi Keuangan, Financial Education, Status Sosial Ekonomi dan Gaya Hidup Terhadap Manajemen Keuangan Pribadi pada Generasi Z Kota Pekanbaru Saptina Norfadila; Umi Rachmah Damayanti
Al-Manar Journal of Accountancy and Business Studies Vol. 2 No. 1 (2025): Al-manar Journal of Accountancy and Business Studies
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This research is motivated by the consumerist tendencies of Generation Z, which cause them to struggle in managing their personal finances. The purpose of this study is to examine the influence of financial literacy, financial education, socioeconomic status, and lifestyle on personal financial management among Generation Z in Pekanbaru City. The focus population in this quantitative analysis is the 169,276 Generation Z individuals aged 17-27 years in Pekanbaru City. The sample was determined using purposive sampling and quota sampling techniques, with a total of 210 respondents. The data sources used in this research include both primary and secondary data. The findings of this study indicate that financial literacy, financial education, and socioeconomic status have a positive and significant influence on personal financial management. Conversely, lifestyle has a negative influence on the personal financial management of Generation Z in Pekanbaru City. The R Square value of 0.584 or 58.4% suggests that the dependent variable in this study is influenced by financial literacy, financial education, socioeconomic status, and lifestyle, while the remaining 41.6% is influenced by other variables not included in this study.
Pengaruh Perencanaan Pajak, Profitabilitas, Ukuran Perusahaan, dan Kualitas Audit Terhadap Manajemen Laba Shella Shintia; Jasmina Syafei
Al-Manar Journal of Accountancy and Business Studies Vol. 2 No. 1 (2025): Al-manar Journal of Accountancy and Business Studies
Publisher : Yayasan Almanar Pujud

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This study is included in the type of quantitative research that aims to analyze the effect of tax planning, profitability, company size, and audit quality on earnings management practices in property and real estate companies listed on the Indonesia Stock Exchange during the period 2021–2024. Sampling was carried out using the purposive sampling method, so that 28 companies were obtained as research samples. The data used are secondary data sourced from the company's financial statements. The analysis technique used is panel data regression with the help of EViews 12 software. The results of the study indicate that tax planning does not affect earnings management, company size, profitability and audit quality affect earnings management.
Pengaruh Disiplin Kerja dan Pelatihan Kerja Terhadap Kinerja Karyawan pada Peterseli Kitchen Pekanbaru Desvi Emti; Dina Salimah; Yantos
Al-Manar Journal of Accountancy and Business Studies Vol. 2 No. 1 (2025): Al-manar Journal of Accountancy and Business Studies
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This study aims to determine the effect of Work Discipline and Job Training on Employee Performance at Peterseli Kitchen Pekanbaru. This study uses a quantitative descriptive method that describes the variables as they are and is supported by data in the form of numbers generated from actual circumstances. The data used are primary data and secondary data. The population in this study amounted to 38 people and the sample used in this study amounted to 38 people. The results showed that work discipline affects employee performance, as well as job training affects employee performance at Peterseli Kitchen Pekanbaru. Work Discipline and Job Training affect Employee Performance at Peterseli Kitchen Pekanbaru. The amount of influence is shown by the coefficient of determination of 51.1%, this shows that as much as 51.1% of employee performance is influenced by work discipline and job training and as much as 48.9% is influenced by other variables not examined in this study.
Pengaruh Word of Mouth dan Brand Image Terhadap Minat Beli Konsumen Secara Online pada Media Instagram Produk Skincare Joar di Pekanbaru Azzariati Putri; Ainun Mardiah; Kodarni
Al-Manar Journal of Accountancy and Business Studies Vol. 2 No. 1 (2025): Al-manar Journal of Accountancy and Business Studies
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This study aims to determine the partial and simultaneous influence of word of mouth and brand image on consumer buying interest online on Instagram media of Joar Skincare products in Pekanbaru. The population of this study were consumers who knew and were interested in buying Joar skincare products in Pekanbaru City. Sampling used a purposive sampling technique. The number of samples taken was 96 people. The data analysis technique used was multiple linear regression. The results of the hypothesis test show that Word of mouth has a significant effect on consumer online purchasing interest with a t-value of 6.106> t-table 1.665, with a significant level of 0.000 <0.05, Brand image has a significant effect on the variable of consumer online purchasing interest with a t-value of 4.613> t-table 1.665, with a significant level of 0.000 <0.05. Simultaneously, word of mouth and brand image have an effect on the variable of consumer online purchasing interest with a F-value of 171.755> F-table 3,09, with a significant level of 0.000 <0.05. The magnitude of the influence of word of mouth and brand image on consumer online purchasing interest is 78.7%, while the remaining 21.3% is influenced by other factors not included in the regression model.
Pengaruh Beban Kerja dan Psychological Well-Being Terhadap Kinerja Karyawan CV. Riau Indo Makmur Indragiri Hilir Riau Sehani Sehani; Trio Agung Prayetno; Rhonny Riansyah
Al-Manar Journal of Accountancy and Business Studies Vol. 2 No. 1 (2025): Al-manar Journal of Accountancy and Business Studies
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This study aims to determine the influence of workload and psychological well-being on employee performance at CV Riau Indo Makmur (RIM) in Indragiri Hilir, Riau. The research is motivated by the phenomenon of fluctuating employee absenteeism and the company’s achievement of targets, which are suspected to be related to workload and employees’ psychological well-being. The research method used is quantitative with a descriptive approach and multiple linear regression analysis. The sample consisted of 40 respondents. The results of the study indicate that workload has a significant partial effect on employee performance. Psychological wellbeing, however, does not have a significant partial effect on employee performance. Simultaneously, workload and psychological well-being together have a significant influence on employee performance.
Analisis Rasio Solvabilitas untuk Mengukur Kinerja Keuangan pada PT. Mizuho Leasing Indonesia Tbk Periode 2019-2023 Annisa Mawaddah; Fitriana Indah Lestari Rambe; Siti Intan Kumala Sari
Al-Manar Journal of Accountancy and Business Studies Vol. 2 No. 2 (2025): Al-manar Journal of Accountancy and Business Studies
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Abstract

Solvency ratio analysis is important to assess the financial performance of finance companies, especially the leasing industry that relies on external funds. In the economic conditions of 2019-2023, including the impact of the COVID-19 pandemic, the evaluation of capital structure is increasingly crucial. This study aims to examine the financial performance of PT Mizuho Leasing Indonesia Tbk by using solvency ratio analysis, which includes Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), and Times Interest Earned Ratio (TIER). The method applied is a descriptive quantitative approach by utilizing secondary data, namely audited annual financial reports for 2019-2023 and sourced from the website www.mizuho-ls.co.id. The results of this study show that the company's DER and DAR are within reasonable limits for the leasing sector, although it still shows a considerable dependence on loans. On the other hand, the TIER ratio shows a very low number during the study period, illustrating that profit before tax has not been able to cover interest expenses well. This finding indicates a financial risk that needs to be managed carefully. In conclusion, the company's financial structure still requires improvement, especially in terms of operational efficiency and debt management, in order to increase the margin of safety and strengthen the confidence of investors and creditors in the sustainability of the company's business.   
Analisis Kinerja Laporan Keuangan dari Perspektif Manajemen dan Pemilik PT. Mega Perintis Tbk Periode 2022-2024 Elsi Novita Sary; Deshy Shilvana; Riskia Ramadhani
Al-Manar Journal of Accountancy and Business Studies Vol. 2 No. 2 (2025): Al-manar Journal of Accountancy and Business Studies
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This study aims to analyze the financial performance of PT. Mega Perintis Tbk for the period 2022 to 2024 from the perspective of the owner. Data were collected by accessing the company's official website www.megaperintis.com and the Indonesia Stock Exchange website (www.idx.co.id) to obtain audited annual financial reports for the 2022 to 2024 period. The data were analyzed using a quantitative approach with financial ratio calculations, including liquidity ratios, solvency ratios, activity ratios, and profitability ratios. The results show that the company's liquidity ratio decreased in 2022 but improved in 2023 and 2024, reflecting the company's ability to meet its short-term obligations. The solvency ratio remained relatively stable, indicating the company's ability to maintain a healthy capital structure. In terms of activity, there was an increase in asset turnover efficiency in 2023 and 2024. Meanwhile, the profitability ratio showed fluctuations but recorded a positive trend towards the end of the period. These findings reflect the company's efforts to improve financial performance and its ability to adapt to changing market conditions. This study is expected to provide useful information for the company’s owners and other relevant stakeholders in making financial decisions and formulating future business strategies.
Analisa Prestasi dengan Perspektif Manajemen: StudiKasus pada PT. Yelooo Integra Datanet Tbk (Yelo) Tahun 2021-2023 Meilan Sri Despitra; Raifan Wahyu Satria; Zahwa Aulia; Zul Azmi
Al-Manar Journal of Accountancy and Business Studies Vol. 2 No. 2 (2025): Al-manar Journal of Accountancy and Business Studies
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This article aims to examine the financial performance of PT. Yelooo Integra Datanet Tbk (YELO) during the 2021–2023 period from a managerial point of view. The analysis centers on the company’s operational aspects, resource management, and profitability. The data were sourced from the annual reports available on the company’s official website:https://passpod.com/id/companyinfo/id-- ee66d940-6aea-1e9ac1cc192823746af. The results of the analysis show notable fluctuations in financial performance. In 2021, YELO recorded a net profit of Rp14.66 billion, supported by post-pandemic economic recovery. However, in 2022, although revenue rose sharply to Rp1.56 trillion, net profit declined significantly to Rp345 million. The negative trend continued into 2023 with a net loss of Rp489 million, despite revenue still reaching Rp771 billion. The decline in profitability and solvency ratios over the past three years indicates cost structure pressures, mainly due to rising cost of goods sold and operating expenses. From a managerial perspective, this situation calls for the implementation of efficiency measures and cost restructuring to maintain business sustainability. This study is expected to serve as an evaluative reference on the effectiveness of previously implemented managerial policies and as a foundation for developing future financial strategies.
Pengaruh Green Accounting, Good Corporate Governance (GCG), Ukuran Perusahaan dan Corporate Sosial Responsibility (CSR) Terhadap Kinerja Keuangan Wulan Dari; Jasmina Syafei; Febri Delmi Yetti
Al-Manar Journal of Accountancy and Business Studies Vol. 2 No. 2 (2025): Al-manar Journal of Accountancy and Business Studies
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This study aims to examine the effect of green accounting, which includes environmental performance and environmental costs, as well as the implementation of Good Corporate Governance (GCG), represented by managerial and institutional ownership, plus company size and Corporate Social Responsibility (CSR) on financial performance in energy sector companies listed on the Indonesia Stock Exchange, during 2022-2024. The sample used in this study was 66 companies selected using a purposive sampling technique. The data analysis process was implemented through classical assumption tests and hypothesis testing using panel data regression methods supported by eViews version 12 software. The research findings indicate that environmental costs have a significant negative effect on financial performance, while managerial ownership, institutional ownership, and CSR exhibit a significant positive effect on financial performance. On the other hand, environmental performance and company size were not found to have a significant effect. Simultaneously, these variables explained 41.81% of the variation in financial performance, while the remaining 58.19% was estimated to be influenced by other factors not included in this study.

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