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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Samudra Ekonomika Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) JURNAL MANAJEMEN AKUNTANSI (JUMSI) Global Science Society Glosains: Jurnal Sains Global Indonesia International Journal of Educational Review, Law And Social Sciences (IJERLAS) Proceeding International Seminar of Islamic Studies Jurnal Transformasi Administrasi Jurnal Pengabdian Masyarakat Bestari (JPMB) JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Jurnal Mahasiswa Akuntansi Samudra Jurnal Manajemen Riset Inovasi International Journal of Economic, Technology and Social Sciences (Injects) Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Iqlima Azhar
Universitas Samudra
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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The Effect of Regulation with Information Systems as a Moderate of Asset Management (Study on the Government of East Aceh District) Azhar, Iqlima; Lubis, Nasrul Kahfi; Salman, Muhammad
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 4 (2020): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i4.1397

Abstract

This study aims to examine the effect of regulation with information systems as a moderating variable on asset management in the East Aceh District Government. The research was carried out on employees of the goods section of the East Aceh District Government Offices. Data collection was carried out through primary data, namely by distributing questionnaires to each respondent. Determination of the sample used in this study is the census method with a total sample of 44 people. Based on the MRA (Moderated Regression Analysis) test results, the multiple linear regression equation model is obtained as follows: Y = 1.322 + 0.702 Regulation + 0.222SI + 0.002 Regulation * SI, namely Regulation with Information Systems as moderating has a positive effect on asset management with a value a coefficient of 0.002.
THE EFFECT OF FINANCIAL REPORTING QUALITY AND GOOD CORPORATE GOVERNANCE ON INFORMATION ASYMETRY IN BANKING COMPANIES LISTED ON THE IDX Iqlima Azhar
Jurnal Samudra Ekonomika Vol 5 No 1 (2021)
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jse.v5i1.3447

Abstract

The purpose of this study was to examine the effect of financial reporting quality and good corporate governance on information asymmetry. The population of this research is the banking companies listed on the Indonesia Stock Exchange (BEI) in the 2010-2019 period totaling 43 banks and the samples in this study were 7 companies. The sampling technique used purposive sampling method. Data were analyzed using SPSS with the data analysis method used, namely the classical assumption test and hypothesis testing such as multiple linear regression, individual parameter significant test (partial test), simultaneous significance test (simultaneous test) and determination coefficient test (R2). The result of the multiple linear regression equation is Y = 0.860 + 0.058X2 - 0.065X3 + e. The results showed that partially the quality of financial reporting had no significant effect on information asymmetry and good corporate governance had a significant effect on information asymmetry, but simultaneously financial reporting quality and good corporate governance had a significant effect on information asymmetry.
Pengaruh Regulasi dan Sistem Informasi terhadap manajemen aset pada Pemerintah Kabupaten Aceh Timur Iqlima Azhar; Safuridar Safuridar; Syardiansah Syardiansah
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 9 No 1 (2020): JIM UPB Volume 9 No.1 2020
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v9i1.2680

Abstract

This study aims to examine the effect of regulations and information systems on asset management in the East Aceh District Government. The research was carried out on employees of the goods section of the East Aceh District Government Offices. Data collection was carried out through primary data, namely by distributing questionnaires to each respondent. Determination of the sample used in this study is the census method with a total sample of 44 people. The results showed that there is a significant relationship between regulation and information systems on asset management. This is indicated by the coefficient of determination (R2) of 0.773 or 77.3% of asset management is influenced by regulations and information systems, while the remaining 23% is influenced by other variables outside of this study.
IMPROVING DIGITAL ACCOUNTING QUALITY BY USING ACCOUNTING DIGITAL APPLICATION IN GAMPONG SUKAJADI KEBUN IRENG LANGSA LAMA DISTRICT LANGSA CITY Rahmi Meutia; Maulana Rahman; Iqlima Azhar; Asnidar
Global Science Society Vol 3 No 2 (2021): Global Science Society (GSS) Jurnal Ilmiah Pengabdian Kepada Masyarakat
Publisher : LPPM dan PM Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/gss.v3i2.3932

Abstract

Langsa City has 3,579 Micro, Small & Medium Enterprises (MSMEs) which are divided into 5 sub-districts in Langsa City. Of course our daily sights and activities cannot be separated from various services and goods created by MSME actors. GampongSukajadiKebunIreng is one of the areas where various MSMEsbusinesses take place. Business actors say that there is still a lack of a touch of technology in running their business, especially in sales transactions record that manually done, even they do not record sales transactions because they do not know how, and do not understand the importance of recording transactions.Some business actors think it is enough to calculate by themselves and just remember how much money issued for capital, sales created, and profit earned. Based on these problems, the service team wants to help introduce digital bookkeeping.The implementation method is in the form of counseling and socialization the importance of accounting, conduct digital accountingtraining and direct assistance. By having thesesactivities we hope participants will understand the importance of accounting and be able to do digital accounting. The goals are they can know sales cash flow, havemonthly transactions record, know sales record and several other benefits obtained for increasing their business, help family’s economic and in general will support of GampongSukajadiKebunIreng’s economic.
Analisis The Total Economics Value Of The Mangrove Forest Area In The Development Of Ecotourism In Langsa City, Aceh Safuridar Safuridar; Salman Salman; Iqlima Azhar
Glosains: Jurnal Sains Global Indonesia Vol. 3 No. 1 (2022): Glosains : Jurnal Sains Global Indonesia
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/glosains.v3i1.48

Abstract

Mangrove forest is one of the potential forest resources so that it has a very important role in coastal and marine ecosystems, especially coastal areas. The maintenance and management of mangrove ecosystems is a problem that must be faced together for the sake of the continuity and sustainability of mangroveforests. The purpose of this study was to analyze the magnitude of the potential direct and indirect benefits, the total economic value of the mangrove forest area in the ecotourism development of Langsa City. The analytical method used is the analysis of benefits and costs. For all types of functions and benefits of mangrove forest areas, the total economic value (TEV) is descriptively used. The results showed that the total value of economic benefits from the mangrove forest of Gampong Kuala Langsa, Aceh was Rp. 2.958.847.000,- of the month which was obtained from 1) the direct benefit value from fish, crabs, shrimp, shellfish and seafood processing was amounting to Rp. 213.710.000,- of the month, 2) The value of indirect economic benefits is Rp. 1.014.379.000,- of the month obtained from trading activities and renting boats. 3) The value of choice is Rp. 1.729.038.000, - of the month from biodiversity, 4) The value of being is Rp. 1.720.000, - of the month. There is a surplus of community consumers in their willingness to pay for the existence of mangrove forests of Rp. 2,705,054.12 of the month.
THE EFFECT OF RETURN ON EQUITY (ROE), NET PROFIT MARGIN (NPM), AND EARNINGS PER SHARE (EPS) ON STOCK PRICES OF MANUFACTURING COMPANIES ON THE INDONESIA STOCK EXCHANGE Iqlima Azhar; Tuti Meutia
Proceeding International Seminar of Islamic Studies INSIS 3 (February 2022)
Publisher : Proceeding International Seminar of Islamic Studies

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

Abstract

: This study aims to determine the effect of Return on Equity (ROE), Net Profit Margin (NPM), and Earnings per Share (EPS) on the stock price of manufacturing companies on the Indonesia Stock Exchange. The type of data in this study is quantitative data using secondary data. The research data is the company's annual financial report published through www.idx.co.id. The population in this study are all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2015-2017 period totalling 42 companies. The research sample was selected using a purposive sampling method to obtain a total sample of 20 companies. The data analysis method in this study uses multiple linear regression analysis with a significance level of 5% and is processed using SPSS. The results of this study indicate that: Return on Equity has a significant effect on Manufacturing Company Stock Prices on the Indonesia Stock Exchange, Net Profit Margin has no significant effect on Stock Prices of Manufacturing Companies on the Indonesia Stock Exchange, Earnings per Share have a significant effect on the Stock Prices of Manufacturing Companies on the Indonesia Stock Exchange, Return on Equity, Net Profit Margin, and Earnings per Share have a significant effect on the Stock Prices of Manufacturing Companies on the Indonesia Stock Exchange.Keywords: Stock Price, ROE, NPM, EPS
PENGARUH PENDAPATAN ASLI DAERAH TERHADAP KINERJA KEUANGAN PEMERINTAH KOTA LANGSA Iqlima Azhar
Jurnal Transformasi Administrasi Vol 11 No 02 (2021): JURNAL TRANSFORMASI ADMINISTRASI
Publisher : Puslatbang KHAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56196/jta.v11i02.190

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pendapatan asli daerah terhadap kinerja keuangan Pemerintah Kota Langsa. Penelitian dilakukan di Badan Pengelolaan Keuangan Pemerintah Daerah (BPKD) Kota Langsayaitu laporan keuangan pemerintah daerah Kota Langsa tahun 2011 sampai dengan tahun 2020. menunjukkan bahwa variable pendapatan asli daerah (PAD) mempunyai nilai signifikan sebesar 0,168 yang berarti diatas 0,05 (tsig > 0,05), sehingga dapat disimpulkan bahwa variabel pendapatan asli daerah tidak berpengaruh signifikan terhadap kinerja keuangan pemerintah daerah.
Pengaruh Kualitas Aparatur Daerah dan Regulasi terhadap Manajemen Aset pada Pemerintah Kota Banda Aceh Iqlima Azhar
Jurnal Penelitian Ekonomi Akuntansi Vol 1 No 1 (2017)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (554.068 KB) | DOI: 10.33059/jensi.v1i1.398

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas aparatur daerah dan regulasi terhadap manajemen aset. Penelitian ini dilakukan pada pegawai bagian barang di Dinas dan Badan Pemerintah Kota Banda Aceh. Pengumpulan data dilakukan melalui data primer yaitu dengan membagikan daftar pernyataan (kuesioner) kepada setiap responden. Penentuan sampel yang digunakan dalam penelitian ini adalah metode sensus dengan jumlah sampel sebanyak 54 0rang. Hasil penelitian menunjukkan bahwa hubungan antara kualitas aparatur daera dan regulasi terhadap manajemen asset erat. Hal ini ditunjukkan oleh nilai koefisien korelasi (R) sebesar 0.967 atau sebesar 96.7%. Selanjutnya koefisien determinasi (R2) sebesar 0.935 yang berarti bahwa sebesar 93.5% manajemen aset dipengaruhi oleh variabel kualitas aparatur daerah dan regulasi sedangkan sisanya sebesar 6.5% dipengaruhi oleh variabel-variabel lain yang tidak digunakan dalam penelitian ini.
Pengaruh Sistem Informasi terhadap Manajemen Aset pada Pemerintah Kota Banda Aceh Iqlima Azhar
Jurnal Penelitian Ekonomi Akuntansi Vol 1 No 2 (2017)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (644.994 KB) | DOI: 10.33059/jensi.v1i2.408

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sistem informasi terhadap manajemen aset. Penelitian ini dilakukan pada pegawai bagian barang di Dinas dan Badan Pemerintah Kota Banda Aceh. Pengumpulan data dilakukan melalui data primer yaitu dengan membagikan daftar pernyataan (kuesioner) kepada setiap responden. Penentuan sampel yang digunakan dalam penelitian ini adalah metode sensus dengan jumlah sampel sebanyak 54 0rang. Hasil penelitian menunjukkan bahwa hubungan antara sistem informasi terhadap manajemen asset erat. Hal ini ditunjukkan oleh nilai koefisien korelasi (R) sebesar 0.967 atau sebesar 96.7%. Selanjutnya koefisien determinasi (R2) sebesar 0.935 yang berarti bahwa sebesar 93.5% manajemen aset dipengaruhi oleh sistem informasi sedangkan sisanya sebesar 6.5% dipengaruhi oleh variabel-variabel lain yang tidak digunakan dalam penelitian ini.
Pengaruh Kompetensi Pengguna, Teknologi Informasi Dan Implementasi SIPD Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kota Langsa Devia Yulianda; Nasrul Kahfi Lubis; Iqlima Azhar
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: EBMA 2022
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3579

Abstract

The purpose of this study is to determine the effect of user competence, information technology and SIPD implementation on the quality of Langsa City government financial reports. The sample in this research is 60 respondents. Methods of data analysis using multiple linear regression analysis, t test, F test, and analysis of the coefficient of determination. The regression equation in this study is Y = 3.270 +0.197X1 + 0.157 X2 + 0.588X3. User competence has a positive and significant effect on the quality of the Langsa Municipal government's financial reports, where the t test obtains a sig t value. 0.027 <0.05. Information technology has a positive and significant effect on the quality of the Langsa Municipal government's financial reports, where the t test obtains a sig t value. 0.035 <0.05. The implementation of SIPD has a positive and significant effect on the quality of the financial reports of the Langsa City government, where the t test obtains a sig t value. 0.022 <0.05. User competence, information technology and SIPD implementation simultaneously have a positive and significant effect on the quality of the Langsa Municipal government's financial reports, where the F test obtained a sig F value. 0.000 < 0.05. From the test of the coefficient of determination it is known that user competence, information technology and SIPD implementation affect the quality of the Langsa Municipal government's financial reports by 51.7%, while the remaining 48.3% is influenced by other variables outside this research model.
Co-Authors Ade Irmayani Afrah Junita Agustina Nurul Fajriah Aldi Septian Putra Asnidar Asnita Juliana Tampubolon Ayu Rohanda Deri Zulfitrah Devia Yulianda Dewi Rosa Indah Dhamayanti Evi Zulida Farhan Gusliandi Fitri Mulya Sari Indah Permata Sari Indriani Inge Tasya Lonita Irwan Sanusi Jefry Eka Prayogi Jefry Kesuma Puja Lestari Khairul Aswadi Lubis, Nasrul Kahfi Malisa Malisa Maulana Rahman Meutia Dewi Mohamad Handi Khalifah Muhammad andriansyah Muhammad Reza Syahfahlevi Muhammad Rizqi Zati, Muhammad Rizqi Muhammad Salman Murni, Mayang Nur Saidah Nurlina Nurlina Putri Ratu Ayu Siahaan Rahmi Meutia Renzy Octa Riwanti Renzy Reza Aulia Hasibuan Riny Chandra Riska Armaya - Rizka Safira Amalia Safuridar, Safuridar Salman sariati Silvia Frastika Khan Syardiansah, Syardiansah Syarifah Nanda Syawaluddin Syawaluddin Tuti Meutia Tuti Muetia Yuli Lestari Yuliana Gultom Zuchrina Masyitah -