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All Journal e-Journal Ekonomi Bisnis dan Akuntansi AFRE Accounting Financial Review Owner : Riset dan Jurnal Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR)
Akidah Fitrah
Universitas Negeri Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Efisiensi Anggaran Pada Instansi Pemerintah Badan Layanan Umum Akidah Fitrah; Puji Handayati
e-Journal Ekonomi Bisnis dan Akuntansi Vol 9 No 1 (2022): e-JEBA Volume 9 Number 1 Year 2022
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v9i1.26620

Abstract

The purpose of the study was to measure the efficiency level of using the budget of public service agencies where one of the government agencies that has implemented financial management of public service agencies is the Universitas Negeri Malang. The object of research is the Faculty of Economics Universitas Negeri Malang by measuring the level of budget efficiency in 2018-2020. The data from this study are internal data, which only comes from the State University of Malang which is obtained directly with documentation. The data obtained at the data collection stage is then processed by calculating the activity output achievement, efficiency, and efficiency value using the formula in the Minister of Finance Regulation Number 214/PMK.02/2017. The results of the study show that the implementation of the Faculty of Economics Universitas Negeri Malang budget during 2018-2020 has been carried out efficiently. The implementation of the 2018 budget in the fairly efficient category, the implementation of the 2019 budget in the efficient category and the implementation of the 2020 budget in the very efficient category. Factors that affect the efficiency of the budget implementation are the percentage of realized activity outputs and the percentage of budget realization. The realization of high activity output achievements and low budget realization will result in efficient budget execution. The implication of this research is that the Faculty of Economics Universitas Negeri Malang must make various efficiency efforts in the years to come by optimizing an increase in the number of activities carried out compared to the number of planned activities, but with efficient use of the budget.
Kinerja Keuangan Badan Layanan Umum Bidang Pendidikan Sebelum dan Saat Pandemi Covid-19 Akidah Fitrah
AFRE (Accounting and Financial Review) Vol 5, No 3 (2022): November 2022
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v5i3.8404

Abstract

The purpose of this study was to analyze the financial performance of the Public Service Agency for Education before and during the COVID-19 pandemic in 2019-2020 with the object of research being the Universitas Negeri Malang. This research is a comparative descriptive research. The data source used is secondary data in the form of financial statements for 2019 and 2020 which have been reviewed by the Internal Audit Unit and have been audited by an external auditor. The data analysis method uses financial ratios and paired sample t-test to answer the hypothesis. Assessment of financial performance is based on the Regulation of the Director General of Treasury of the Ministry of Finance Number PER-32/PB/2014 concerning Guidelines for Performance Assessment of Public Service Agencies in the Education Sector using financial ratios with scoring. The total financial ratio score in 2019 or before the Covid-19 pandemic was 13.35 while the total financial ratio score in 2020 or during the Covid-19 pandemic was 11.50. With a maximum score of financial performance aspect of financial ratios based on the Regulation of the Director General of Treasury of the Ministry of Finance Number PER-32/PB/2014 of 19.5 indicates that the financial performance of Universitas Negeri Malang is still in the good category. The results showed that there was no effect of the Covid-19 pandemic on the financial performance of the Universitas Negeri Malang in 2020.
Dampak Belanja Bantuan Operasional Perguruan Tinggi Negeri, Rupiah Murni dan Penerimaan Negara Bukan Pajak Terhadap Akreditasi Program Studi Akidah Fitrah; Dodik Juliardi
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1637

Abstract

Accreditation of current study programs as part of the quality of education, on the one hand, the higher education budget being disbursed by the government is getting bigger. The purpose of this study was to empirically examine the effect of State University Operational Assistance spending, Pure Rupiah spending and Non-Tax State Revenue spending on the Accreditation of State University A/Excellent Study Programs in Indonesia. This research is a causal research with a quantitative approach. The population in this study are State Universities under the Ministry of Education, Culture, Research and Technology. The sampling technique used purposive sampling. The data used is secondary data in the form of performance reports. The data analysis technique used is panel data regression. The results of the study show that in terms of State University Operational Assistance Expenditures, Pure Rupiah Expenditures and Non-Tax State Revenue Expenditure simultaneously affect Study Program Accreditation. Partially, State University Operational Assistance Expenditures have a positive and insignificant effect on State University A/Excellent Study Program Accreditation. Pure Rupiah spending has a positive and significant effect on Accreditation of A/Excellent Study Programs in State Universities. Expenditures of Non-Tax State Revenue have a negative and significant effect on the Accreditation of State Higher Education A/Excellent Study Programs
Determinants of Market Capitalization and Effect on Sharia Stock Returns in the Jakarta Islamic Index Akidah Fitrah; Gaguk Apriyanto; Harianto Respati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i4.6944

Abstract

The aims of this study is to test and obtain empericial evidence regarding the effect of the effect of EPS, EPS, ROA, ROE, ROI, Inflation, Interest Rate, Exchange Rate Rupiah against USD and Indonesian Crude Price on Market Capitalization and the mediating effect of Market Capitalization on Stock Returns Jakarta Islamic Index Indonesia. This study is a causal study with a quantitative approach. The sample was selected by purposive sampling. The data used is secondary data. Dana analysis used data panel regression. Based on results of study, various empirical evidences were found. EPS, PER, ROA and ROE has a positive effect and significant on Market Capitalization. ROI and Interest Rate has a negative effect and significant on Market Capitalization. Inflation and Indonesian Crude Price has a positive and insignificant on Market Capitalization. Exchange Rate Rupiah against USD has a negative effect and insignificant on Market Capitalization. Market Capitalization has a negative and insignificant on Stock Returns. The Market Capitalization cannot as a information for investors in predicting stock returns, because the Market Capitalization is not necessarily able to provide high stock returns.
Co-Authors Apriyanto, Gaguk Dodik Juliardi Harianto Respati Puji Handayati, Puji