Article Per Year (5 Year)
p-Index From 2019 - 2024
1.259
P-Index
This Author published in this journals
All Journal Jurnal Aplikasi Akuntansi Akbis: Media Riset Akuntansi dan Bisnis Jurnal Ilmiah Manajemen Kesatuan Jurnal Abdimas Independen
Maulina, Rina
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : Akbis: Media Riset Akuntansi dan Bisnis

 1 
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. 
Co-Authors Afni, Maulidza Aulia, Widiatul Budianto Budianto Cici Darmayanti, Cici Devi Maulidasari, Cut Ika Rahmadani Intassar Husen, Tamitha MARLINA, LILIS Maulida Vonna, Sari Mursyida, Indah Rahmadani, Ika RAHMAZANIATI, LINDA Ridha, Ainul Rizky, Fitrian SOUFYAN, DARA ANGREKA VONNA, SARI MAULIDA