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All Journal Jurnal Telaah dan Riset Akuntansi Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Proceeding of National Conference on Accounting & Finance J-ISCAN : Journal of Islamic Accounting Research Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE)
Maya Febrianty Lautania
Program Studi Akuntansi Ekonomi Dan Bisnis Universitas Syiah Kuala
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences

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Pengaruh Market Value Added, Economic Value Added, Kebijakan Dividen, dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2014 Syahirah, Cut Sarah; Lautania, Maya Febrianty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
Publisher : Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi

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Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh market value added, economic value added, kebijakan dividen dan kepemilikan manajerial terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2010 sampai 2014. Variabel independen yang digunakan dalam penelitian ini adalah market value added, economic value added, kebijakan dividen dan kepemilikan manajerial. Dengan menggunakan metode purposive sampling, dari 125 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, 24 perusahaan manufaktur yang terpilih sebagai sampel dalam penelitian ini.Jenis data yang digunakan dalam penelitian ini adalah data sekunder menggunakan laporan keuangan. Data dianalisis dengan analisis statistik menggunakan analisis regresi berganda. Kemudian data diolah dengan Statistical Package for Social Science (SPSS) versi 20.Hasil penelitian menunjukkan bahwa variabel dependen atau nilai perusahaan dapat dijelaskan oleh empat variabel independen. Secara bersamaan empat variabel independen berpengaruh terhadap nilai perusahaan. Market value added, economic value added, kebijakan dividen dan kepemilikan manajerial berpengaruh positif yang signifikan terhadap nilai perusahaan. Kata kunci: Market Value Added, Economic Value Added, Kebijakan Dividen, Kepemilikan Manajerial, Nilai Perusahaan
Pengaruh Market Value Added, Economic Value Added, Kebijakan Dividen, dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2014 Syahirah, Cut Sarah; l, Maya Febrianty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
Publisher : Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi

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Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh market value added, economic value added, kebijakan dividen dan kepemilikan manajerial terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2010 sampai 2014. Variabel independen yang digunakan dalam penelitian ini adalah market value added, economic value added, kebijakan dividen dan kepemilikan manajerial. Dengan menggunakan metode purposive sampling, dari 125 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, 24 perusahaan manufaktur yang terpilih sebagai sampel dalam penelitian ini.Jenis data yang digunakan dalam penelitian ini adalah data sekunder menggunakan laporan keuangan. Data dianalisis dengan analisis statistik menggunakan analisis regresi berganda. Kemudian data diolah dengan Statistical Package for Social Science (SPSS) versi 20.Hasil penelitian menunjukkan bahwa variabel dependen atau nilai perusahaan dapat dijelaskan oleh empat variabel independen. Secara bersamaan empat variabel independen berpengaruh terhadap nilai perusahaan. Market value added, economic value added, kebijakan dividen dan kepemilikan manajerial berpengaruh positif yang signifikan terhadap nilai perusahaan. Kata kunci: Market Value Added, Economic Value Added, Kebijakan Dividen, Kepemilikan Manajerial, Nilai Perusahaan
PERSEPSI AUDITOR TERHADAP PENGHENTIAN PREMATUR (PREMATURE SIGN OFF) ATAS PROSEDUR AUDIT YANG DIKAITKAN DENGAN TIME BUDGET PRESSURE (STUDI PADA AUDITOR PEMERINTAH DI KOTA BANDA ACEH) Nita Erika Ariani; Maya Febrianty Lautania
Jurnal Telaah dan Riset Akuntansi Vol 1, No 2 (2008): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

     This study is aimed to knowing the sequence of audit procedure which most often signed off in time pressure condition.  Samples were selected by using random sampling method. From 119 questionnaires that have been distributed, there were 61 questionnaires returned and these were used as the research samples. This study was analyzed by using Friedman test to determinated the priority of discontinued audit procedures.     The result of this research indicates that there are priority sequence of discontinued audit prosedure in time pressure condition by governmental auditor in Banda Aceh. The most audit prosedure which  often to be left  is understanding business’s client. Then the following of sequence audit prosedure are control prosedure on on-line transaction aplication system, Confirmation, Reduced in samples, Internal auditor judgement, Subtantive test, Client internal control judgment, analitical prosedures, using management representative and audit prosedure which seldom to be left is physical examination.     The sugest of next research is to study at difference location and the classification of auditor based on how long time they have been work as auditor, so we can compare the auditor behavior between senior and junior auditor. Keyword : Premature Sign Off, Audit Prosedures, Government Auditor 
PENGARUH TIME BUDGET PRESSURE, LOCUS OF CONTROL DAN PERILAKU DISFUNGSIONAL AUDIT TERHADAP KINERJA AUDITOR (STUDI PADA KANTOR AKUNTAN PUBLIK INDONESIA) Maya Febrianty Lautania
Jurnal Telaah dan Riset Akuntansi Vol 4, No 1 (2011): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

This research performed at Public accountant Office (CAP) which is distributed in some province in Indonesia, with aim of the reserach is to know influence Time Budget Pressure, Locus of Control and dysfunctional audit behavior to auditors performance which works for public accountant Office of parsial influence or simultaneously.Responden in this research is auditors at Public Accountant office which is registered in Institute Akuntan Publik Indonesia (IAPI). This research type has the character of correlational with number of sample 91 auditor from population a number of  998 inscribed CAP auditor  which is random chosen  within region based.  Path analysis is used as a data analytical technique.Based on result of analysis it is concluded that Time Budget Pressure, Locus of Control and dysfunctional Audit Behavior has an effect on to Auditors Performance in simultaneously. Time budget pressure has an effect to auditors performance, locus of control has a insignificant negative effect to auditors performance and  dysfunctional audit behavior has an effect  to auditors performance. Keywords : Time Budget Pressure, Locus of Control, Dysfunctional audit behavior, auditors performance.
ANALISIS DAMPAK PANDEMI COVID-19 TERHADAP HARGA SAHAM SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Maya Febrianty Lautania; Dinaroe Dinaroe; Linda Linda
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

This study aims to determine the impact of the COVID-19 pandemic on banking stock prices listed on the Indonesia Stock Exchange. Four banks were the sample that had the largest market capitalization in 2020, namely PT. Bank Central Asia tbk. (BBCA), PT. Bank Rakyat Indonesia (BBRI), PT. Bank Mandiri (BMRI) and PT. Bank Negara Indonesia (BBNI). The average share price announced 30 days before the first COVID-19 case was compared with the stock price after the announcement. The daily stock price used was at the closing rate. The results indicate that there is a significant decline in banking stock prices. BBNI shares experienced the largest depreciation in 30 days after the first case of COVID-19 occurred, which was -36.44%, followed by BMRI -28.52%; BBRI -27.74%, and BBCA -17.12%. This study shows that BBCA shares have a higher level of resistance to the COVID-19 than the other three stocks
Sosialisasi Pencegahan Covid-19 dalam Upaya Perbaikan Ekonomi Masyarakat desa Kueh Keude Bing Lilis Maryasih; Nita Erika Ariani; Maya Febrianty L; Linda Linda; Yulia Fitri
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2021): COMSEP : JUrnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.381 KB) | DOI: 10.54951/comsep.v2i2.73

Abstract

As the number of confirmed COVID-19 cases are increasing in Province Aceh, it is necessary to do community service with objective to socialize the proper knowledge of virus and how to apply the preventive measures to protect themself against infections. Particularly for communities with a high risk of virus contagion such as traditional traders. The community needs to be informed and adapt the movement of 3M; wearing a mask, social distancing practices and washing hand on their daily life. This community service was conducted in form of socialization on virus corona information and the distribution of masks and hand sanitizer for the community. This devotin  also focuses on driving the traditional economy during the COVID 19 pandemic at Desa Keuh Keude Bing, kecamatan Lhoknga , kabupaten Aceh Besar, Indonesia.  
Analisis sistem informasi akuntansi di provinsi Aceh: Mixmethod approach Fifi Yusmita; Cut Inas Salsabila; Maya Febrianty Lautania; Dinaroe Dinaroe
Proceeding of National Conference on Accounting & Finance Volume 4, 2022
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Penelitian ini bertujuan untuk mengetahui sistem informasi akuntansi pada SKPK di kota provinsi Aceh. Responden yang menjadi objek penelitian ini adalah Pejabat Penatausahaan Keuangan dan pembantu PPK di kota Lhokseumawe, penelitian ini menggunakan metode kombinasi. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi pada SKPK kota Lhokseumawe dapat digunakan untuk memecahkan masalah dalam pencatatan dan penyiapan laporan keuangan, teknologi informasi pada SKPK kota Lhokseumawe sudah diterapkan dengan baik dan berpengaruh terhadap kualitas sistem informasi akuntansi, website e-commerce dapat diakses dan digunakan oleh SKPK kota Lhokseumawe dan berpengaruh terhadap kualitas sistem informasi akuntansi dan Cloud computing pada SKPK Kota Lhokseumawe sudah terimplementasi dengan baik dan berpengaruh terhadap kualitas sistem informasi akuntansi.
PENGARUH KOMPETENSI DESA, PARTISIPASI MASYARAKAT DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP PENGELOLAAN KEUANGAN DESA Dara Fitrinanda; Linda Linda; Maya Febrianty Lautania
J-ISCAN: Journal of Islamic Accounting Research. Vol 2 No 2 (2020): ISCAN Vol. 2 No. 2 July-December 2020
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v2i2.871

Abstract

The purpose of this research is toexamine the effect of village officers competency, community participation and utilization of information technology on village fund management. Data was obtained through distributing questionnaires to 55 village officers from 11 villages in the city of Jantho Subdistrict, Aceh Besar District. Statistical testing using multiple linear regression analysis with SPSS application. The results showed that (1) the competence of the village officers, public participation, and utilization of information technology had a positive effect on village fund management, (2) the competence of village officers had a positive effect on village fund management, (3) public participation had a positive effect on village fund management. (4) the use of information technology has a positive effect on village fund management. Keyword: Competency Village Officers, Public Participation, Information Technology, Village Financial Management. Abstrak Penelitian ini bertujuan untuk menguji pengaruh kompetensi perangkat desa, partisipasi masyarakat dan pemanfaatan teknologi informasi terhadap pengelolaan keuangan desa. Data diperoleh melalui penyebaran kuesioner kepada 55 perangkat desa dari 11 desa di Kecamatan kota Jantho, Aceh besar. Pengujian statistik menggunakan analisis regresi linier berganda dengan aplikasi SPSS. Hasil penelitian menunjukkan bahwa (1) kompetensi perangkat desa, partisipasi masyarakat, dan pemanfaatan teknologi informasi berpengaruh positif terhadap pengelolaan keuangan desa, (2) kompetensi perangkat desa berpengaruh positif terhadap pengelolaan keuangan desa, (3) partisipasi masyarakat berpengaruh positif terhadap pengelolaan keuangan desa, (4) pemanfaatan teknologi informasi berpengaruh positif terhadap pengelolaan keuangan desa. Kata kunci: Kompetensi Perangkat Desa, Partisispasi Masyarakat, Teknologi Informasi, Pengelolaan Keuangan Desa.
PENGARUH LEVERAGE,FINANCIAL DISTRESS DAN GROWTH OPTIONS TERHADAP AKTIVITAS HEDGING PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Hafis Nuzul; Maya Febrianty Lautania
Jurnal Dinamika Akuntansi dan Bisnis Vol 2, No 2 (2015): September 2015
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

AbstractThis research aims  to examine the influence of leverage, financial distress, and growth options on probability of the corporations to execute hedging activities using derivative instruments.The population of this research consist of non financial companies which are listed on IDX (Indonesia Stock Exchange) from 2012-2014.The samples of 210 companies were selected using slovin formula and simple random sampling technique. Hypothesis were tested utilizing logistic regression analysis.The results of this research show that leverage, financial distress, and growth options simultaneously influence the hedging activities by using derivative instruments. Partially leverage influence the hedging activities by using derivative instruments mean while financial distress and growth options do not influence hedging activities by using derivative instruments. Keywords: derivative instruments, financial distress, growth option, Hedging, leverage
Determinan Kebijakan Hutang (Bukti Empiris Pada Perusahaan yang Terdaftar Di Bursa Efek Indonesia) Linda Linda; Maya Febrianty Lautania; Muhammad Arfandynata
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 1 (2017): Maret 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.552 KB) | DOI: 10.24815/jdab.v4i1.6628

Abstract

The purpose of this study is to examine the influence of asset structure, free cash flow (FCF), and investment opportunity set on debt policy in the LQ-45 company listed in the Indonesia Stock Exchange between 2011 and 2015.The data used in this study obtained from published companyfinancial statements. The sample was selected based on purposive sampling method e.g. 110 observations. The hypotheses were tested by using multiple linear regression analysis.The results of this study demonstrated that the asset structure, FCF, and investment opportunity set both partially and simultaneously determine the Debt to Equity Ratio. Partially, this study found that the asset structure and FCF has a negative influence on debt to equity ratio, while the investment opportunity set has a positive influence on debt to equity ratio. based on these results, the good investment opportunity set have a strong relationship on the level of debt risk.
Co-Authors Cut Inas Salsabila Cut Sarah Syahirah, Cut Sarah Dara Fitrinanda Dinaroe Dinaroe Fifi Yusmita Hafis Nuzul Lilis Maryasih Linda Linda Linda Linda Linda Linda Linda Linda Muhammad Arfandynata Nita Erika Ariani Nuraini A Nuzul, Hafis Yulia Fitri