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All Journal Jurnal Telaah dan Riset Akuntansi Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Manajemen & Keuangan Jurnal Vokasi
Suparno Suparno
Fakultas Ekonomi Universitas Syiah Kuala
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences Other

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Pengaruh Intellectual Capital dan Earning PerShare terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Periode 2010-2014) Suparno Suparno; Ristika Ramadini
Jurnal Manajemen dan Keuangan Vol 6 No 1 (2017): JURNAL MANAJEMEN dan KEUANGAN
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Samudra

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh intellectual capital dan earning per share terhadap nilai perusahaan pada perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia. Data penelitian ini diperoleh dari laporan keuangan perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia. Periode pada penelitian dilakukan selama 3 tahun yaitu dari tahun 2010-2014 yang terdiri dari 30 perusahaan. Sampel dalam penelitian ini ditentukan dengan menggunakan metode simple random sampling. Pengambilan sampel dengan mengunakan metode simple random sampling bertujuan agar hasil penelitian ini dapat dilihat secara generalisasi (keseluruhan) pada perusahaan LQ45. Penarikan sampel penelitian ini dilakukan berdasarkan rumus slovin. Hasil penelitian ini membuktikan bahwa baik secara parsial maupun simultan kedua variabel independen yaitu intellectual capital dan earning per share berpengaruh terhadap nilai perusahaan pada perusahaan LQ45 yang terdaftar di bursa efek indonesia.
TINGKAT INFLASI DAN RASIO LIKUIDITAS TERHADAP RESIKO SAHAM SYARIAH Suparno Suparno
Jurnal Telaah dan Riset Akuntansi Vol 3, No 1 (2010): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The purpose of this study is to examine the effect of inflation and liquidity ratio simultanously  and partially on the risk level of syariah stocks of public companies registered in Indonesia Stock Exchange (BEI).The research population is all shariah companies listed in Jakarta Islamic Index (JII) from January 2004 to December 2005 continuously and they report their financial statement at that period. As a result, there are only 15 companies used for further analysis.    The hypothesis testing confirms that the level of inflation and liquidity ratio affect simultaneously as well as partially on risk of syariah stocks with regression coefficient β1= 5,767 and β2= -0.018. Keyword: Inflation ratio, liquidity ratio and risk rate of syariah stock
Kinerja Keuangan Perusahaan Sebelum dan Sesudah Kenaikan Harga Bahan Bakar Minyak (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Suparno Suparno
Jurnal Telaah dan Riset Akuntansi Vol 8, No 2 (2015): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The purpose of this research is to determine the financial performance of emiten before and after the increasing of fuel price in manufacturing corporation which already listed in BEI. Population of this research is 144 companies delisted in Indonesian Stock Exchange. Sample is generated by using Slovin formula and 59 companies fullfiled criteria as samples in this research.. Liquidity and profitability are dimensions used to analize companies’ financial performance. Using paired sample t-test to analize the financial performance before and after fuel increasing price. The result of the research show that not all of the dimensions is mentioned to analized the companies financial performance. A significant differences shown by activity dimension. Liquidity and profitability dimensions shown no significant differences on financial performance before and after the incremental of fuel prices.KEYWORDS :  financial performance, fuel prices
Pengaruh Capital Adequacy Ratio, Non Performing Loan, dan Rentabilitas terhadap Jumlah Pemberian Kredit (Studi Empiris Pada Perbankan yang Terdaftar di Bursa Efek Indonesia) Suparno Suparno
Jurnal Telaah dan Riset Akuntansi Vol 8, No 1 (2015): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This study purpose  to determine the influence of Capital Adequacy Ratio, Non-Performing Loans and profitability of the credit amount on the bank listed on the Indonesia Stock Exchange.This research is a research study population census which includes all banking companies as much as 18 banks. Data and information needed in this research are secondaryer data, obtained by means of data collection based on records that have been available in Indonesia Stock Exchange to classify financial data based on criteria that have been determined by multiple linear regression model.The results showed that the Capital Adequacy Ratio, Non-Performing Loans and profitability simultanously influence  the amount of credit at banks listed on the Indonesia Stock Exchange. While partially show that Capital Adequacy Ratio and indicates the direction of influence negatively on the amount of credit, Non-Performing Loans and showing the direction of impact negatively on the amount of lending and profitability impact and demonstrate a positive direction on the amount of credit at banks listed on the Indonesia Stock Exchange.KEYWORDS : Capital Adequacy Ratio, Non Performing Loan, Profitability and  amount of credit
PERSEPSI MAHASISWA FAKULTAS EKONOMI UNIVERSITAS SYIAH KUALA TERHADAP PERBANKAN SYARIAH SEBAGAI LEMBAGA KEUANGAN SYARIAH Suparno Suparno
Jurnal Telaah dan Riset Akuntansi Vol 2, No 1 (2009): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The purpose of this research was to find out  the perception of economic students to banking syari’a as syariá finance institution. The population of this research was the economic student of syiah kuala university level 2003-2007  amounted to 2267 person in three pieces that is accounting department, management department and developed economic department. Based on stratified random sampling 100 person of student were chosen to be target population. Analysis unit was student who had the use of banking syariah product . Methods of data Analysis was validity analysis, reability analysis and proportion analysis.Result of research that used proportion analysis show that the economic student of syiah Kuala University had good (positive) perception to banking syariah. Keywords; perception, syariah banking.
PENGARUH SUMBER DAYA MANUSIA DAN PENGENDALIAN INTERNAL TERHADAP KECURANGAN AKUNTANSI STUDI PADA PT PEGADAIAN (PERSERO) DI KOTA BANDA ACEH Harum Nazra Fazini; Suparno Suparno
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 4 (2018): November 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to test the effect of the human resource and internal control over accounting fraud. The study population was the branch manager and employees of PT Pegadaian (Persero) in Banda Aceh as many as 24 respondents. Analysis of the data used is multiple linear regression using SPSS. The results of this study found that human resources and internal controls significant effect either together or partially. The results also showed that the value of R Square of amounting to 0.215, can be interpreted by 21.5 percent of the variation that occurs in the variable accounting fraud at PT Pegadaian (Persero) in Banda Aceh can be explained and influenced by independent variables (human resources and internal control) at PT Pegadaian (Persero) in Banda Aceh. The remaining 78.5 percent is explained by other variables not included in this study.
PERBANDINGAN RISIKO OBLIGASI SYARIAH DAN KONVENSIONAL DI INDONESIA Evi Mutia; Heri Tamliqa; Wida Fadhlia; Suparno Suparno
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Islamic and conventional bonds are two kinds of financial instruments that share in the Indonesian capital market. Islamic Bond (Sukuk) is bonds that the implementation based on the principles of Islamic law. Sukuk is not like other interest-based securities, but in conventional bond yields received one of them in the form of interest. The conventional bonds are based on debt instrument while the Sukuk financing is based on the equity method. The aim of this research is the comparative analysis of risk between sukuk and conventional bond in Indonesia by using model calculations Value at Risk (VaR) framework for the period 2010-2014. This study used various methods on analyze the data. The result indicates that there is a significant performance difference between Bonds and sukuk based on Yield toMaturity. YTM of sukuk is greater than conventional bonds. When compared risk with conventional bonds the sukuk stands better in these sensitivity measures and sukuk have a lower level of risk than conventional bonds.
ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH INDUK DENGAN PEMERINTAH DAERAH PEMEKARAN (STUDI PADA PEMERINTAH DAERAH ACEH TENGAH DAN PEMERINTAH DAERAH BENER MERIAH TAHUN 2015-2019) Umar Said Meldego; Suparno Suparno
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i1.19950

Abstract

The purpose of this study is to analyze financial performance using the independently ratio, effectiveness ratio, efficiency ratio, and dependency ratio between the regional governments of Central Aceh and Bener Meriah in 2015-2019. This type of research is descriptive quantitative using the ratio analysis method. This study uses LKPD data obtained from the BPK Aceh office. The results showed that the ratio of the independence of the Central Aceh and Bener Meriah regencys was at a very low level. The effectiveness ratio of the regional government of Aceh Tengah has the criteria of Moderately Effective, while the regional government of Bener Meriah has the criteria of Less Effective. The efficiency ratios of the Aceh Tengah and Bener Meriah regencys fall into the Efficient criteria. The dependency ratio of Aceh Tengah and Bener Meriah regencys is classified into very high criteria. The results of different tests indicate that there are differences in financial performance at the level of independence of the Central Aceh region and are truly festive
Sosialisasi Pembuatan Pestisida Organik dari Sekam Padi dengan Proses Pirolisis di Aceh Besar Umi Fathanah; Yanna Syamsuddin; Darwanis Darwanis; Suparno Suparno; Sri Aprilia; Sri Mulyati; Mirna Rahmah Lubis; Amri Amin
Jurnal Vokasi Vol 8, No 2 (2024): Jurnal Vokasi (Juli)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/vokasi.v8i2.5529

Abstract

Padi adalah komoditas utama di negara agraris seperti Indonesia, yang sebagian besar penduduknya mengandalkan beras sebagai makanan pokok. Pasca panen, produksi beras menghasilkan limbah sekam padi, yang biasanya dibakar atau dibuang ke sungai, menyebabkan pencemaran dan merusak habitat sungai. Selain itu, petani sering menghadapi masalah hama yang mengakibatkan kerugian besar. Program pengabdian masyarakat berbasis produk (PKMBP) masyarakat bagi kelompok tani di Desa Cot Mesjid, Aceh Besar bertujuan meningkatkan produksi padi dengan mengolah sekam padi menjadi pestisida organik melalui teknologi pirolisis. Kegiatan ini juga mencakup penyuluhan, pendidikan, dan pelatihan bagi petani untuk meningkatkan keterampilan mitra. Kegiatan pengabdian ini tidak hanya memberikan manfaat komersial tetapi juga mengurangi penggunaan pestisida kimia yang berbahaya bagi masyarakat dan ekosistem lainnya. Mitra telah beralih pada penggunaan pestisida organik hasil pirolisis sekam padi yang telah diproduksi. Dampak akhir dari pelaksanaan program ini adalah tumbuhnya jiwa kewirausahaan pada mitra serta peningkatan pendapatan yang pada akhirnya dapat meningkatkan taraf hidup mitra sasaran.
Co-Authors Amri Amin Dana Siswar., Evi Iskandar, Darwanis, Evi Mutia Harum Nazra Fazini Heri Tamliqa Mirna Rahmah Lubis Mulyati, Sri Ristika Ramadini Sri Aprilia Umar Said Meldego Umi Fathanah Wida Fadhlia Yanna Syamsuddin