Article Per Year (5 Year)
p-Index From 2019 - 2024
2.109
P-Index
This Author published in this journals
All Journal JDM (Jurnal Dinamika Manajemen) Proceeding of National Conference on Accounting & Finance Enrichment : Journal of Management JIEB : Jurnal Ilmiah Ekonomi Bisnis Jurnal Pengabdian Ilung (Inovasi Lahan Basah Unggul) JWM (JURNAL WAWASAN MANAJEMEN) EJOIN : Jurnal Pengabdian Masyarakat JOURNAL OF WETLANDS ENVIRONMENTAL MANAGEMENT SURPLUS : Jurnal Ekonomi dan Bisnis
Monica Rahardian Ary Helmina
Universitas Lambung Mangkurat
Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
Effect of Ordo in Assessment of Financial and Non-Financial Information Helmina, Monica Rahardian Ary; Ghozali, Imam; Isgiyarta, Jaka; Sutomo, Ibnu
JDM (Jurnal Dinamika Manajemen) Vol 11, No 1 (2020): March 2020 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v11i1.22554

Abstract

This research focuses on investor decision making on information provided by the company. Belief-adjustment models emphasize the order of presentation of information. Order effects occur when decisions made by individuals differ after receiving evidence in a different order. In order of evidence, the characteristics of the evidence are mixed between confirmative (positive) information and unconfirmed (negative) information.The participants of this study are investors who have investment accounts. The design of the 2x4 experimental method is divided into analysis of factor 2 (presentation pattern) x 4 (information value), which aims to test that the presentation of information in step by step (SBS) will have a better impact than end of sequence (EOS). There are 8 combinations of instruments contain patterns and information values that are used as a source of stock valuation. ANOVA analysis is used for this study. The results showed that there was an effect of the pattern of information delivery in investment decision making when the SBS and EOS disclosure patterns in hypothesis 1 and hypothesis 2. The results of hypothesis 3 did not support the belief adjustment model theory.
PENGARUH INSTITUTIONAL OWNERSHIP ,COLLATERALIZABLE ASSETS, DEBT TO TOTAL ASSETS, FIRM SIZE TERHADAP DIVIDEND PAYOUT RATIO Monica Rahardian Ary Helmina; Raudhatul Hidayah
Jurnal Ilmiah Ekonomi Bisnis Vol 3 No 1 (2017): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.197 KB) | DOI: 10.35972/jieb.v3i1.49

Abstract

Abstrak : Tujuan utama dari penelitian ini adalah untuk mengetahui pengaruh dari institutional ownership, collateralizable assets, debt to total assets dan firm size secara simultan maupun parsial terhadap  dividend payout ratio. Populasi dari penelitan ini adalah perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia periode 2013-2014 sejumlah 136 perusahaan. Sampel sebanyak 27 perusahaan diambil dengan metode purposive sampling. Analisis data menggunakan metode analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial institutional ownership memiliki pengaruh positif yang signifikan terhadap dividend policy, sedangkan collateralizable assets, debt to total assets dan firm size tidak berpengaruh signifikan terhadap dividend policy. Secara simultan semua variabel bebas memiliki pengaruh positif yang signifikan terhadap dividend payout ratio. Kata Kunci : Institutional ownership, collateralizable assets, Debt to total assets, Firm size, Dividend payout ratio
BAGAIMANA ETIKA KERJA ISLAM MEMPENGARUHI PERSEPSI AUDITOR BERKAITAN FRAUD Monica Rahardian Ary Helmina; Novita Weningtyas Respati; Ibnu Sutomo
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 9 No. 2 (2021)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (75.138 KB) | DOI: 10.20527/jwm.v9i2.7

Abstract

The purpose of this study was to examine the effect of Islamic work ethics on perceptions of fraud. This research has an important meaning because it was conducted directly on the government auditors at the Inspectorate of South Kalimantan Province. The questionnaire instrument was used in data collection with the research sample being auditors at the Inspectorate, especially those who were Muslim. Samples were taken as many as 100 respondents for analysis. Linear regression analysis was used to prove the hypothesis. The results showed that Islamic work ethics can influence the perception of fraud in a positive direction
USAHA PENINGKATAN KUALITAS LINGKUNGAN HIDUP BERDASAR ANALISIS KELAYAKAN INVESTASI DALAM BELANJA MODAL Monica Rahardian Ary Helmina; Erdilla Noormulia Raysalefty
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 10 No. 1 (2022)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (128.111 KB) | DOI: 10.20527/jwm.v10i1.201

Abstract

The study was carried out explain the feasibility of the investment plan for additional garbage truck by Banjarmasin Environmental Service, viewed from the investment criteria assessment namely in the term of technical, social and econimic feasibility. It was a quantitative descriptive study. The data obtained in the form of Budget Execution Document, Local Revenue Receipt Report, Waste Retribution, and direct interview. The analysis technique is: knowing the source of investment funds, creating a forecast of retribution income during the economic age, making a forecast of operating cost over economic age, evaluating investment proposal with technical analysis, social and economic using NPV, IRR, CBA. The result indicated that (1) From the result of technical aspect and social aspects, the government investment investment for additional garbage truck is feasible to implement. (2) Net Present Value (NPV) method with a social discount rate 9% results negative NPV of Rp.-764.123.860. It means that the investment for additional garbage truck is not feasible. (3) The value of Internal Rate of Return (IRR) is not able to be found since the present value of cost is all negative. So, a positive NPV cannot be found. (4) From Cost Benefit Analysis (CBA) method, comparison result between benefit/cost yields a number of 0.49 which means less than 1. Thus, the feasibility analysis of the investment for additional garbage truck is not feasible.
Determinan tingkat transparansi anggaran melalui website pemerintah provinsi di Indonesia Siti Mutmainnah; Wahyudin Nor; Monica Rahardian Ary Helmina
Proceeding of National Conference on Accounting & Finance Volume 5, 2023
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ncaf.vol5.art22

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kompetisi politik, press visibility, tingkat pembangunan teknologi informasi dan komunikasi, komitmen kepala daerah, terhadap tingkat transparansi anggaran melalui website pemerintah provinsi di Indonesia. Data penelitian ini terdiri dari 170 dokumen anggaran selama periode 2016-2020 yang dikumpulkan dari 34 pemerintah provinsi di Indonesia dengan menggunakan metode sensus. Data tersebut kemudian dianalisis menggunakan regresi linear berganda. Hasil analisis menunjukkan bahwa press visibility dan komitmen kepala daerah berpengaruh signifikan terhadap tingkat transparansi anggaran melalui website pemerintah provinsi di Indonesia. Sedangkan kompetisi politik, tingkat pembangunan teknologi informasi dan komunikasi tidak berpengaruh signifikan terhadap terhadap tingkat transparansi anggaran melalui website pemerintah provinsi di Indonesia. Hasil penelitian ini berkontribusi pada penelitian akuntansi sektor publik dengan meningkatkan pemahaman terhadap tingkat transparansi anggaran melalui website pemerintah provinsi di Indonesia.
DEKONTRUKSI ASET TETAP PEMERINTAHAN (PADA AKUNTAN DI KOTA BANJARMASIN) Monica Rahardian Ary Helmina; Ayu Oktaviani; Pusvita Indria Mei Susilowati; Ibnu Sutomo
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 11 No. 1 (2023)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v11i1.249

Abstract

The purpose of this study is to deconstruct the understanding of fixed assets in government institutions, using deconstructive semiotic studies based on Jacques Derrida's philosophy. Specifically, the research objectives are First, to understand the interpretation of financial statement providers on fixed assets, and evaluate their understanding of the concept of fixed assets applied in accounting. Second, carrying out a search for meaning (semiotics) structurally and deconstructive on the interpretation of fixed assets to reveal the structural reality that appears on the surface and is hidden behind the interpretation. This type of research is qualitative. Respondents were accountants in Banjarmasin, consisting of teaching accountants, government accountants, management accountants and public accountants. The results of the study concluded that accountants clearly understood the definition of fixed assets, especially government fixed assets. The structural meaning of semiotics Assets are all economic resources as a result of past events that have been controlled, owned by the government, assets have future economic and social benefits that will be achieved, either by the government or the community. Assets can be measured in terms of money, as well as non-financial resources. Necessary for the provision of services to the general public and these resources are maintained due to history and culture. Assets can be purchased on the APBD. Government assets that are the property of the government are obtained from past activities that are used for economic or social activities and are continuously used by the government. Assets can be measured in units of money, non-financial useful life of more than 12 months. Intended for use, in government or public activities. This finding has a fundamental contribution to the field of accounting science because it provides semiotic fundamental ideas for accounting standard setting policies
Swot Analysis of Peatland Utilization Assessment for Community (Case Study at Banjar Regency of South Kalimantan) Monica Rahardian Ary Helmina; Pusvita Indria Mei Susilowati; Alfian Misran
Journal of Wetlands Environmental Management Vol 10, No 1 (2022): January-June, 2022
Publisher : Center for Journal Management and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.809 KB) | DOI: 10.20527/jwem.v10i1.277

Abstract

Peatland is a unique, marginal, and fragile ecosystem. Its utilization must be based on thorough research and planning, and it needs supports from everyone. Yards, fields, and gardens are the forms that the community generally uses to utilize peatlands. This research aims to assess community's activities in the peatlands as their source of living and income. This research was conducted in Indonesia, specifically in the Province of South Kalimantan within an area with the biggest peatland contour. Descriptive data research was analyzed using thematic, socio-economic, and SWOT analysis. Research finding showed that farming is the suitable source of livelihood in the peatlands, besides plantation and other fields. The highest income from non-land activities on the peatlands are from entrepreneurship, physical service, and animal husbandry. People's general livelihood are as farmers whose prior commodity is with bigger average income than the province minimum wage per month. This is expected to describe that income from peatlands can make the ends meet of the community. This can also increase farmer's knowledge in cultivating their lands, the choice of plant type that is suitable with biophysical conditions of the peatlands. To work on the limit of the community's knowledge, activities and solutions from the experts on how to deal with farmer's problems in cultivating peatlands, are needed. Agroforestry technique is very suitable to analyze the source of livelihood. As forms to reserve lands in a farming world, the use of husk charcoal is also suggested. It has abundant benefits. It is often used for soil loosening, even for composting. Farmers make use of it for making compost, bokashi, Takakura, planting media, and seedbed media.
Pengenalan Akuntansi Berbasis SAK EMKM Sebagai Kelayakan Usaha dan Peningkatan Kapasitas Pelaku UMKM di Banjarmasin Monica Rahardian Ary Helmina; Alfian Alfian; Mellani Yuliastina; Meina Wulansari Yusniar
Jurnal Pengabdian ILUNG (Inovasi Lahan Basah Unggul) Vol 2, No 4 (2023)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/ilung.v2i4.8011

Abstract

Micro, Small and Medium Enterprises (MSMEs) at South Kalimantanare a positive contributor to economic growth. It was noted that this year the role of MSMEs reached up to 98%. Based on data for 2020 the number of MSMEs in South Kalimantan has reached more than 33,700. By absorbing a workforce of up to 60,000 people. Credit disbursement is planned to develop MSMEs. One of the requirements for applying for additional capital for a business is a financial report. UMKM Sukses Banua is a community of micro, small and medium enterprises that houses creative entrepreneurs. Members numbered more than 200 members. MSME actors who are members of this association have not kept records or bookkeeping that refer to SAK EMKM-based accounting.The goal to be achieved in this program is to develop the skills of MSME traders or actors so that they have the ability to make SAK EMKM - based accounting practices that will be applied to their businesses, so it is hoped that these MSME actors can have an understanding of the financial position of their businesses and improve their business performance based on financial reports. his efforts. The method used in implementing an understanding of accounting based on SAK EMKM is Participatory Based Learning, namely involvement in the planning, implementation, monitoring and evaluation stages of programs / activities by the proposing team. At the end of the program partners are able to understand bookkeeping, recording and financial reporting in accordance with SAK EMKM - based accounting standards. In the end, with the existence of these financial reporting standards, of course, they can become a simple reference and are more easily accepted by a wider circle of entrepreneurs.
The role of good corporate governance in moderating factors affecting tax avoidance Widitha Puteri Wadana; Atma Hayat; Monica Rahardian Ary Helmina
Enrichment : Journal of Management Vol. 13 No. 2 (2023): June: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i2.1420

Abstract

This study aims to determine the effect of firm size, leverage, and good corporate governance on tax avoidance in manufacturing companies listed on the IDX. This research seeks to utilise firm size, leverage, and GCG to prevent corporate tax fraud since incidents of tax avoidance are on the increase, particularly for businesses listed on the IDX. This type of research is quantitative causal comparative. The sample in this study are 62 companies listed on the IDX in 2016-2021.The analytical method used is Moderate Regression Analysis (MRA). The results of the study conclude that: (1) firm size has a significant effect on tax avoidance (Janrosl & Efriyenti, 2018), (2) leverage has no significant effect on tax avoidance (Rahmadani et al., 2020), (3) firm size has a significant effect on tax avoidance moderated by good corporate governance, (4)leverage has no effect significant effect on tax avoidance moderated by good corporate governance.
Penerapan Prinsip-prinsip Good Corporate Governance (GCG) pada Perusahaan Afhani Fizi; Monica Rahardian Ary Helmina
Surplus: Jurnal Ekonomi dan Bisnis Vol. 1 No. 2 (2023): Juni-Nopember 2023
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tata Kelola Perusahaan ialah prinsip-prinsip yang diketahui guna melindungi kepercayaan bisnis. Masalah pengembangan praktik tata Kelola Perusahaan yang baik bersamaan dengan terjadinya kasus keuangan yang melibatkan beberapa Perusahaan besar seperti Enron dan WorldCom. Penelitian ini bertujuan untuk menganalisis penerapan prinsip-prinsip Good Corporate Governance (GCG) dalam pengelolaan keuangan Perusahaan. Metode pengumpulan data yang digunakan adalah literatur review. Literatur yang digunakan dalam penelitian ini adalah jurnal maupun artikel yang terkait dengan Good Corporate Governance. Hasil penelitian prinsip-prinsip GCG yang diterapkan adalah Transparansi, Akuntabilitas, Responsibility, Indenpendency dan Fairness. Dimana 1) prinsip transparansi mengacu pada keterbukaan dalam melaksanakan proses pengambilan keputusan dan keterbukaan dalam mengungkapkan informasi material dan relevan mengenai perusahaan. 2) prinsip akuntabilitas mengacu pada kejelasan fungsi, pelaksanaan dan pertanggungjawaban sehingga pengelolaan perusahaan terlaksana secara efektif. 3) prinsip responsibility menekankan pentingnya kesesuaian didalam pengelolaan Perusahaan terhadap peraturan perundang-undangan dan prinsip-prinsip korporasi yang sehat. 4) prinsip independency keadaan dimana perusahaan dikelola secara professional tanpa benturan kepentingan dan pengaruh atau tekanan dari pihak manapun yang tidak sesuai dengan peraturan perundang-undangan dan prinsip-prinsip korporasi yang sehat. 5) prinsip fairness menekankan pentingnya perlakuan yang adil dan setara terhadap seluruh pemangku kepentingan Perusahaan. Implikasi dari penelitian ini adalah Perusahaan harus menerapkan prinsip-prinsip GCG dalam pengelolaan Perusahaan mereka untuk mencapai kesuksesan jangka Panjang.
Co-Authors Afhani Fizi Alfian Alfian Alfian Misran Atma Hayat Ayu Oktaviani Erdilla Noormulia Raysalefty Ibnu Sutomo Imam Ghozali Jaka Isgiyarta Meina Wulansari Yusniar Mellani Yuliastina Muhammad Yasin Novita Weningtyas Respati Pusvita Indria Mei Susilowati Raudhatul Hidayah Salma Hapijah Selvia Ramadhanti Siti Mutmainnah Sutomo, Ibnu Wahyudin Nor Widitha Puteri Wadana