Maulina, Rina
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EFEK RISIKO BENCANA DAN TEKANAN FISKAL: BAGAIMANA IMPLIKASINYA TERHADAP KUALITAS LINGKUNGAN HIDUP Marlina, Lilis; Rahmazaniati, Linda; Maulina, Rina
Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i2.344

Abstract

Tujuan dari penelitian ini adalah untuk mengevaluasi dan menguji hubungan antara tekanan anggaran dan risiko bencana, serta untuk menguji pengaruhnya terhadap kualitas lingkungan. Dalam penelitian ini, metode kuantitatif digunakan untuk mencapai tujuan penelitian. Populasi penelitian ini adalah seluruh pemerintah kabupaten dan kota di Provinsi Aceh. Dengan menggunakan teknik sampling jenuh dan data sekunder ditetapkan sampel penelitian. Laporan bencana dari Badan Penanggulangan Bencana Aceh dan laporan keuangan dari pemerintah daerah menjadi dasar metode dokumentasi data ini. Setelah pengumpulan data, SmartPls 3 digunakan untuk menganalisis data menggunakan PLS Structural Equation Modeling (SEM). Berdasarkan temuan analisis SEM PLS, risiko bencana berdampak signifikan terhadap kualitas lingkungan. Namun tekanan fiskal tidak banyak berpengaruh terhadap keadaan lingkungan. Demikian pula, tidak ada hubungan yang jelas antara risiko bencana dan tekanan fiskal. Temuan uji mediasi menunjukkan bahwa tekanan fiskal tidak dapat memoderasi hubungan antara kualitas lingkungan dan kemungkinan terjadinya bencana. Dengan memasukkan teknik pengurangan risiko bencana ke dalam keuangan daerah dengan tujuan menjaga stabilitas keuangan daerah, maka kontribusi penelitian ini diyakini akan membantu semua pihak yang berkepentingan dalam meningkatkan kualitas lingkungan hidup.
EFEK EFISIENSI ASET DALAM MENINGKATKAN MARKET VALUE Rahmazaniati, Linda; Vonna, Sari Maulida; Maulina, Rina; Rahmadani, Ika; Soufyan, Dara Angreka
Akbis: Media Riset Akuntansi dan Bisnis Jurnal AKBIS Volume 5 Nomor 2 Tahun 2021
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v5i2.4344

Abstract

Abstrak: Penelitian ini bertujuan untuk menguji pengaruh profitabilitas terhadap market value. Populasi pada penelitian ini adalah perusahaan agrikultur yang terdaftar di BEI selama 3 tahun (2018-2020). Pemilihan sampel dengan menggunakan metode purposive sampling, dan diperoleh sebanyak 14 perusahaan. Data di proses dengan menggunakan balanced panel data. Metode analisis yang digunakan pada penelitian ini adalah regresi linear. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh terhadap market value. Kata kunci: Market Value, Profitabilitas 
Penerimaan Opini Audit Going Concern di Masa Pandemi COVID-19 pada BUMN Publik di Indonesia Budianto, Budianto; Darmayanti, Cici; Maulina, Rina
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 7 NOMOR 2 TAHUN 2023
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v7i2.8228

Abstract

The purpose of this study was to analyze the acceptance of going concern audit opinions on SOEs during the Covid-19 pandemic. Acceptance of going concern opinion due to doubts by the auditor on the survival of the company going forward. The research method uses quantitative descriptive analysis with a case study approach. The selected object is a state-owned enterprise listed on the Indonesia Stock Exchange (IDX). The number of state-owned enterprises listed on the IDX as of December 31, 2021 was 22 companies. The data used are financial reports and annual published reports in 2019-2021. Based on the results of the descriptive analysis, it is concluded that there are 8 SOEs that received going concern audit opinions during the Covid-19 pandemic (as of December 31, 2020). Garuda Indonesia is a SOEs that received a “disclaimer” audit opinion in 2020. All SOEs that report the impact of the Covid-19 pandemic have prepared strategies to deal with the impact of the Covid-19 pandemic as stated in the financial and annual report notes. Most SOEs use KAP Big Four, and do not change auditors during the pandemic. Bank Mandiri had the fastest audit completion time (21 days), while Garuda Indonesia took the longest time (196 days).
Pertumbuhan Ekonomi: Ditinjau Dari Belanja Kesehatan, Belanja Pendidikan, dan Belanja Modal Pada Pemerintah Daerah Aulia, Widiatul; Rizky, Fitrian; Maulina, Rina
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 1 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i1.9220

Abstract

This research was conducted with the aim of empirically examining whether healthcare expenditure, education expenditure, and capital expenditure influence economic growth in regencies/cities in Indonesia. Secondary data from Budget Realization Reports and Economic Growth from 2018 to 2022 were utilized for this study. Using a census method for sampling technique, the sample size consisted of 508 regencies/cities in Indonesia with a five-year observation period as the research sample. As this research employed panel data, the data analysis utilized panel data regression with the assistance of Stata Version 17 statistical software. The research findings indicate that capital expenditure significantly influences economic growth, whereas healthcare expenditure and education expenditure were found to have no significant impact on economic growth. The implication of this research is that government spending in the education, health and capital sectors has significant practical and theoretical implications for economic growth in Indonesia. This shows that increasing investment in these sectors can encourage positive economic growth. 
The Role of Internal Audit and Internal Control on the Quality of Financial Reports at PT. ABC Mursyida, Indah; Maulina, Rina
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i3.2163

Abstract

The quality of financial reports is a measure of the extent to which a company's financial reports meet various characteristics and attributes that are considered important. In this research, the author uses a quantitative research approach. It has the systematic nature of field research. The types of data for this research are primary data and secondary data. The main data in this research was taken directly from distributing questionnaires to PT. ABC. The population in this observation is all employees at PT. ABC as many as 125 people. The sample selection technique used in this research was a saturated sample or the entire population was sampled, namely 125 people. However, when distributing the questionnaire to 125 samples, only 120 people received answers, so only 120 samples were used in this research. The research results state that internal audit and internal control have a partial and simultaneous effect on the quality of financial reports.
Analysis of Customer Decisions in Taking Over Pension Financing Afni, Maulidza; Maulina, Rina
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 3 (2023): JIMKES Edisi Desember 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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

Abstract

This research aims to analyze customer decisions in taking over pension financing. This research method uses qualitative research by going directly to the field to search for data and using qualitative descriptive analysis. The results of interviews and observations carried out at BSI KCP Nagan Raya 2 are that customers' decisions in taking over pension financing are margin levels, fast and easy service, various products offered, customers need funds and promotions are regularly carried out by BSI. Based on the research that has been carried out, it can be concluded that what influences the customer's decision is that the customer wants to take over pension financing because the customer needs funds to continue living and also does not ignore other factors because the customer also looks at the service, margin level, etc. Other times, customers decide to take over pension financing. In this research, the researcher feels that the research that has been carried out is still far from perfect, so the researcher hopes that in future research he can be more optimal in conducting research on analyzing customer decisions in taking over pension financing at Bank Syariah Indonesia (BSI) and for Bank Syariah Indonesia (BSI) KCP Nagan Raya 2 to always maintain the long-standing collaboration with customers and be able to add new customers to collaborate with Bank Syariah Indonesia (BSI) KCP Nagan Raya 2.
Peran Akademisi Untuk Meningkatkan Kualitas Pendidikan Di Era Digital Maulina, Rina; Rahmazaniati, Linda; Maulida Vonna, Sari; Ika Rahmadani; Devi Maulidasari, Cut; Intassar Husen, Tamitha; Ridha, Ainul; Rizky, Fitrian
https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 5 No 1 (2024): Jurnal Abdimas Independen, Mei 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/independen.v5i1.1098

Abstract

Abstrak: Dewasa ini perkembangan ilmu pengetahuan dan teknologi (IPTEK) sangat begitu cepat. Hal ini, berpengaruh terhadap dunia pendidikan kita, Bagaimana pendidikan merespon dan mengantisipasi perkembangan teknologi dan informasi yang sudah tidak dapat dihindari yang telah memasuki dunia nyata? Apa yang harus dilakukan oleh guru dan pengelola lembaga pendidikan untuk tetap hidup dan berkembang di dunia pendidikan saat ini? Karena inovasi sangat penting untuk sistem pendidikan perguruan tinggi yang baik. Inovasi dan kompleksitas berkorelasi linear. Tugas yang lebih kompleks membutuhkan lebih banyak inovasi, sementara tugas yang lebih sederhana membutuhkan lebih sedikit inovasi. Pelaksanaan kegiatan pengabdian kepada masyarakat kolaborasi ini dilaksanakan pada tanggal 26 Desember sampai 29 Desember 2023, di Hotel Linge Land, Takengon. Pelaksanaan kegiatan yang dilakukan berupa, mencari informasi dari beberapa sumber, setelah itu dilakukan observasi terlebih dahulu dengan berkomunikasi kepada para dosen/akademisi dan jajaran pimpinan dalam rancangan kegiatan berupa seminar. Kegiatan seminar ini dilaksanakan secara hybrid, hadir secara langsung bersama para peserta (dosen dan mahasiswa) perwakilan dari beberapa Perguruan Tinggi yang ada di Aceh, salah satunya Universitas Teuku Umar, sebagian peserta yang berhalangan ke lokasi seminar hadir melalui zoom. Seminar ini dimulai dengan pembukaan yang dibuka langsung oleh Panitia dan dilanjutkan ketua tim kegiatan pengabdian. Penyampaian berlangsung dengan lancar berlanjut dengan sesi tanya jawab, memberikan umpan balik kepada audiens, peserta seminar antusias, serius sehingga memberikan dampak positif dari kegiatan pengabdian masyarakat yang telah dilakukan. Hasil pengabdian Akademisi harus belajar menggunakan teknologi informasi dan menggunakan alat pendukung digital untuk membantu dalam pengajaran. Kata Kunci: Peran Akademisi, Kualitas Pendidikan, Era Digital Nowadays, the development of science and technology (IPTEK) is very fast. This has an impact on our world of education. How does education respond to and anticipate the inevitable developments in technology and information that have entered the real world? What must teachers and administrators of educational institutions do to survive and develop in today's world of education? Because innovation is very important for a good university education system. Innovation and complexity are linearly correlated. More complex tasks require more innovation, while simpler tasks require less innovation. This collaborative community service activity will be carried out from December 26 to December 29, 2023, at the Linge Land Hotel, Takengon. The activities carried out consist of seeking information from several sources, after which observations are carried out first by communicating with lecturers, academics, and the leadership in planning activities in the form of seminars. This seminar activity was carried out in a hybrid manner, attending in person with participants (lecturers and students) representing several universities in Aceh, one of which was Teuku Umar University. Some participants who were unable to go to the seminar location attended via Zoom. This seminar began with an opening, which was opened directly by the committee and continued by the leader of the service activities team. The delivery went smoothly and continued with a question-and-answer session, providing feedback to the audience. The seminar participants were enthusiastic and serious so as to provide a positive impact from the community service activities that had been carried out. As a result of service, academics must learn to use information technology and digital supporting tools to assist in teaching. Keywords: Role of Academics, Quality of Education, Digital Era.