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All Journal Jurnal Administrasi Akuntansi : Program Pascasarjana Unsyiah Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Akbis: Media Riset Akuntansi dan Bisnis Jurnal Akuntansi dan Keuangan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat JURSIMA Jurnal Sistem Informasi dan Manajemen
Rina Malahayati
Universitas Gunung Leuser Aceh
Religion Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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ANALISIS PENERAPAN GOOD CORPORATE GOVERNANCE PADA PT. BANK ACEH SYARIAH CABANG KUTACANE Malahayati, Rina
Jurnal Akuntansi dan Keuangan Vol 8, No 1 (2020): Februari 2020
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.054 KB) | DOI: 10.29103/jak.v8i1.2291

Abstract

this study tries to uncover and analyze the practice of applying the principles of Good Corporate Governance at PT. Bank Aceh Syariah Kutacane Branch. The population of this study is Bank Aceh Syariah Kutacane Branch SouthEast Aceh Regency. The Observation of year is 2018. The data analysis technique used in this study is Reduction of data, Presentation of data and conclusion. The result of this research that the implementation of good corporate governance in PT. Bank Aceh Syariah branch of kutacane has been running and implementing wellness. Based on four principle namely Transparency, Accountability, Responsibility, and Fairness in accordance with the laws and the regulations implemented by Bank Indonesia.
STRUKTUR KEPEMILIKAN MANAJERIAL, STRUKTUR KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN DAN DAMPAKNYA TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR PERTAMBANGAN BATUBARA PADA TAHUN 2017-2019 Malahayati, Rina
Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2021): Februari 2021
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v9i1.3551

Abstract

This study is aimed to examine the influence of managerial ownership structure, institutional  ownership structure, and firm size on company performance and the impact on the earning  management on companies of sector  coal mining in 2017 – 2019. Unit analysis are companies listed on coal mining  for period 2017-2019. The population are 75 observations (25 companies x 3 years). Data processing uses panel data processed by using SPSS. For testing the hypothesis, the study uses path analysis. The result showed that (1) managerial ownership structure, institutional  ownership structure, and firm size simultaneously to company performance, (2) the managerial ownership structure no effect on company performance, (3) the institutional  ownership structure effect to negatively on company performance, (4) the firm size effect to  positively on  company performance, and (5) the company performance effect to negatively on earning management.
PERTUMBUHAN EKONOMI: PENDAPATAN ASLI DAERAH (PAD), DANA PERIMBANGAN, DAN BELANJA DAERAH DENGAN KONSUMSI SEBAGAI VARIABEL MODERATING PADA KABUPATEN ACEH TENGGARA Rina, Rina Malahayati
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 3 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (286.191 KB)

Abstract

This study is aimed to analize the influence of locally-generated revenue, equalization funds, and regionalshopping on Economic growth at District of southeast Aceh simultaneously and partially and analizingthe influence of consumption between locally-generated revenue (PAD), Equalization funds, and shoppingareas on economic growth at the district of south east aceh. Analysis of unit are the government offinancial statements and rate of economic growth the district of south east aceh 2014-2018 year thatgetted from Central Bureau of Statistics (BPS) District of south east aceh. The population of study are thelocal government district of south east aceh period 2014 – 2018. Processing of data uses panel dataprocessed by using SPSS. For testing the hypothesis, the study uses path analysis. The result showed that(1) locally-generated revenue effect to positively to economic growth, (2) the equalization funds effect tonegatively to economic growth, (3) the regional shopping effect to positively to economic growth, (4) theconsumption effect to positively to economic growth,(5) the locally-generated revenue, equalization funds,regional shooping and consumption simultaneously to economic growth, (6) the consumptionasmoderating variable so that can be strengthen or weaken the effect of locally-generated revenue,equalization funds, and regional shopping to economic growth. Next, the consumption effect to economicgrowth directly
Stock Return: Debt to Equity Ratio (DER) and Return on Equity (ROE) in Real Estate and Property Industrial Companies Malahayati, Rina; Tahir, Muhammad; Hasan, Muridha
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4495

Abstract

This study aims to determine the effect of Debt to Equity Ratio (DER) and Return on Equity Ratio (ROE) on stock returns. This research includes associative research. The population of this study are real estate and property industry companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. Determination of the sample using purposive sampling method and there are 26 companies that meet the criteria as research samples. The results showed that the Debt to Equity Ratio (DER) had a negative but not significant effect on stock returns and Return on Equity (ROE) had a positive effect on stock returns.
EFEKTIVITAS PENGELOLAAN PAJAK DAERAH DAN RETRIBUSI DAERAH PADA KANTOR DINAS KEUANGAN KABUPATEN ACEH TENGGARA RINA MALAHAYATI
Akbis: Media Riset Akuntansi dan Bisnis Jurnal AKBIS Volume 1 Nomor 1 Tahun 2017
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (513.282 KB) | DOI: 10.35308/akbis.v1i1.356

Abstract

Abstrak: Penelitian ini bertujuan untuk mengetahui dan menganalisis efektifitas pajak daerah dan retribusi daerah kabupaten Aceh Tenggara selama empat tahun (2011-2014). Penelitian ini merupakan penelitian deskriptif dengan menggunakan sumber data sekunder seperti laporan realisasi pendapatan kabupaten Aceh Tenggara periode 2011-2014 yang diperoleh di BPKAD kabupaten Aceh Tenggara. Analisis unit adalah data laporan keuangan yang diperoleh dari BPKAD kabupaten Aceh Tenggara sedangkan waktu tempuh yang digunakan adalah dari tahun 2011 sampai 2014. Hasilnya menunjukkan bahwa pajak daerah pendapatan kabupaten Aceh Tenggara selama periode 2011-2014 meningkat rata-rata 29,05% per tahun sementara pendapatan retribusi daerah menurun dari tahun 2011-2014 rata-rata 5,04%. Penerimaan Pajak Daerah kabupaten periode aceh tenggara 2011-2014 secara keseluruhan efektif. Pendapatan retribusi daerah dari BPKAD kabupaten Aceh Tenggara sementara periode 2011-2014 secara keseluruhan efektif dan tidak efektif. Retribusi daerah yang efektif terjadi pada tahun 2011 dan 2013 sementara retribusi daerah tidak efektif terjadi pada tahun 2012 dan 2014.Kata kunci: Efektivitas, Pajak Daerah, dan Retribusi Daerah
STRUKTUR KEPEMILIKAN MANAJERIAL, STRUKTUR KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN DAN DAMPAKNYA TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR PERTAMBANGAN BATUBARA PADA TAHUN 2017-2019 Rina Malahayati
Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2021): Februari 2021
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v9i1.3551

Abstract

This study is aimed to examine the influence of managerial ownership structure, institutional  ownership structure, and firm size on company performance and the impact on the earning  management on companies of sector  coal mining in 2017 – 2019. Unit analysis are companies listed on coal mining  for period 2017-2019. The population are 75 observations (25 companies x 3 years). Data processing uses panel data processed by using SPSS. For testing the hypothesis, the study uses path analysis. The result showed that (1) managerial ownership structure, institutional  ownership structure, and firm size simultaneously to company performance, (2) the managerial ownership structure no effect on company performance, (3) the institutional  ownership structure effect to negatively on company performance, (4) the firm size effect to  positively on  company performance, and (5) the company performance effect to negatively on earning management.
PENGARUH UKURAN PERUSAHAAN DAN FINANCIAL LEVERAGETERHADAP PERSISTENSI LABA, DAN DAMPAKNYA TERHADAP KUALITAS LABA (Studi pada Perusahaan yang Terdaftar di Jakarta Islamic Index) Rina Malahayati, Muhammad Arfan, Hasan Basri.
Jurnal Akuntansi Vol 4, No 4: November 2015
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.279 KB)

Abstract

Abstract:This study is aimeed to examine the influence of size of firm and financial leverage, on the earnings persistenceand the effect to earnings quality atcompanies listed onJakarta Islamic Index.Unit analysis are companies listed onJII for period 2010-2014. Thepopulation are 85 observations (17 companies x 5 year). Data processing usespanel data processed by using SPSS. Fortestingthe hypothesis, the study usespath analysis. The results showed that (1) the size of firmand financial leverage simultaneuslyto earnings persistence atcompanies listed on the JII, (2) the size of firmeffect to positively on earnings persistenceat companies listed onthe JII, (3)financial leverage effect to negatively on earningspersistence at companies listed on the JII , (4) the size of firm, financial leverage,and earnings persistencesimultaneuslytoearnings quality at companies listed on the JII, (5) the size of firm affects to positively on earning quality at companies listed on the JII, (6 ) financial leverage effect to negatively on earnings quality at companies listed on theJII, (7) earnings persistence affects to positively on earningsquality at companies listed on the JII, and (8) the earnings persistence mediates the effect ofsizeof firmand financial leverage on earnings quality the companies listed on the JII. Keywords: Earnings Quality, Earnings Persistence, Size of firm, and Financial Leverage. Abstrak:Tujuan penelitian ini adalah untuk menguji pengaruh ukuran perusahaan dan financial leverageterhadap persistensi laba dan dampaknyaterhadap kualitas laba pada perusahaan yang terdaftar di Jakarta Islamic Index.Unit analisisnya adalah perusahaan yang terdaftar di JII dalam kurun waktu 2010-2014. Populasi penelitian berjumlah 85 pengamatan (17 perusahaan x 5 tahun). Pengolahan data menggunakan data panel yang diolah dengan menggunakan program SPSS. Untuk menguji hipotesis, peneliti ini menggunakan path analysis. Hasil penelitian menunjukkan bahwa (1) ukuran perusahaan dan financial leveragesecara bersama-sama berpengaruh terhadap persistensi laba pada perusahaan yang terdaftar di JII, (2) ukuran perusahaan berpengaruh positif terhadap persistensi laba pada perusahaan yang terdaftar di JII, (3) financial leverageberpengaruh negatif terhadap persistensi laba pada perusahaan yang terdaftar di JII, (4) ukuran perusahaan, financial leverage,dan persistensi laba secara bersama-sama berpengaruh terhadap kualitas laba pada perusahaan yang terdaftar di JII, (5)ukuran perusahaan berpengaruh positif terhadap kualitas laba pada perusahaanyang terdaftar di JII, (6) financial leverageberpengaruh negatif terhadap kualitas laba pada perusahaan yang terdaftar di JII, (7) persistensi laba berpengaruh positif  terhadap kualitas laba pada perusahaan yang terdaftar di JII, dan (8) persistensi laba memediasi pengaruh ukuran perusahaan dan financial leverageterhadap kualitas laba pada perusahaan yang terdaftar di JII. Kata Kunci: Kualitas Laba, Persistensi Laba, Ukuran Perusahaan, dan Financial Leverage
Pengelolaan dan penggunaan dana desa pada Kecamatan Babussalam Kabupaten Aceh Tenggara Provinsi Aceh tahun 2019-2021 Rina Malahayati; Isnaini Isnaini
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i5.2350

Abstract

The purpose of this research is to find out whether the use of village funds reduces village poverty rates, encourages village economic growth, reduces village unemployment rates, reduces village school dropout rates, and whether village fund management is guided by the principles of transparency, accountability, and participation. This research was conducted using a survey-based quantitative approach. measurement using a Likert scale. The population of this study came from 27 villages located in Babussalam District, Southeast Aceh, and Aceh. Using SPSS software, validity tests, reliability tests, multiple linear regression tests, coefficient of determination tests, t tests, and F-tests were carried out in analyzing the data. The study's findings are as follows: transparency, accountability, and participatory simultaneous and partial effects on the management of village funds, as well as the use of village funds for the poor, which are always budgeted for in 2019-2021; economic growth is evenly distributed; village unemployment can be handled by each village's efforts to provide assistance for the development and development of productive economic enterprises; and to reduce the dropout rate in villages by sending village children to continue their education at Gunung Leuser University from 2018-2021 in each village.
Pengaruh Pertumbuhan Ekonomi dan Pengeluaran Pemerintah Terhadap Pendapatan Asli Daerah pada Pemerintah Daerah Kabupaten Aceh Tenggara Tahun 2017-2021 Rina Malahayati; Deni Trianda Pitri; Julianti Julianti
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 1 (2022): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v2i1.601

Abstract

This study aims to find out how big the influence of economic growth and government expenditure is on regional own-source income in the Regional Government of Southeast Aceh District from 2017-2021. This research includes associative research. The population of this study is the Regional Government of Southeast Aceh Regency from 2017 to 2021. This research uses the census method. Data analysis techniques using path analysis. The results of the study show that economic growth has a positive effect on regional original income and government spending has a negative effect on regional original income
PENGARUH STATUS SOSIAL EKONOMI ORANGTUA, LITERASI KEUANGAN, DAN KONTROL DIRI TERHADAP MANAJEMEN KEUANGAN PADA MAHASISWA MANAJEMEN FAKULTAS EKONOMI UNIVERSITAS GUNUNG LEUSER ACEH Rila Maufira; Rahmat Arfan; Rina Malahayati
JURSIMA (Jurnal Sistem Informasi dan Manajemen) Vol 11 No 1 (2023): Volume 11 Nomor 1 2023
Publisher : INSTITUT TEKNOLOGI DAN BISNIS INDOBARU NASIONAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47024/js.v11i1.564

Abstract

Abstract Education plays an important role in the formation of financial management, both informal education in the family environment and formal education in the tertiary environment. Within the family environment, the level of financial management is determined by the role of parents in providing support in the form of financial education in the family. Financial management education in the family is influenced by the socioeconomic status of the parents. Differences in the socioeconomic status of parents make a big difference in parenting. Children are conditioned by socio-economic class which influences their knowledge and behavior. Learning in tertiary institutions plays an important role in the process of establishing student financial management. Appropriate and directed learning will help students have the ability to understand, assess, and act in their financial interests. High levels of financial knowledge are positively correlated with higher levels of income and savings. By having financial literacy, students are able to make decisions for their lives and accept responsibility for their own actions (Danes in Jorgensen, 2007). Financial literacy is closely related to financial management where the higher a person's level of financial literacy, the better his financial management. Personal financial management is an application of the concept of financial management at the individual level. Financial management, which includes financial planning, management and control activities, is very important to achieve financial prosperity. Planning activities include activities to plan the allocation of income earned will be used for anything. Parents' socioeconomic status is one of the external factors that influence student financial management. Parents' socioeconomic status includes parents' education level, parents' occupation, and parents' income. Financial management carried out by students is in the form of management in controlling personal financial expenses which are carried out continuously. When students find it difficult to control expenses that are made continuously and are unlimited in number, then it shows that these students have poor financial management. Therefore, it is important to conduct this research to determine the effect of parents' socio-economic status, the effect of financial literacy, and the effect of self-control on the financial management of students of management at the Faculty of Economics, University of Gunung Leuser Aceh. Keywords: Financial management, socioeconomic status.
Co-Authors Deni Trianda Pitri Isnaini Isnaini Julianti Julianti Lusi Tutur Mulia Lusiana Lusiana Muhammad Tahir Muridha Hasan Rahmat Arfan Rila Maufira Rila Maufira Roezaini Soefi Tri Pertiwi