Article Per Year (5 Year)
p-Index From 2018 - 2023
1.048
P-Index
This Author published in this journals
All Journal Jurnal STIE Semarang (Edisi Elektronik) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Worksheet : Jurnal Akuntansi
Mekar Meilisa Amalia
Unknown Affiliation
Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
Effect of Return on Equity and Firm Size on Stock Return in Coal Mining Companies Farid Ardyansyah; Kartika Sari; Mekar Meilisa Amalia; Ratih Kusumastuti; Rifki Abdul Malik
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4792

Abstract

This study aims to determine effect of return on equity and firm size on stock return in Coal Mining Companies. The type of research use in this research is associative research. The population in this study are Coal Mining Companies listed on the Indonesia Stock Exchange for the period 2013-2020. Companies that meet the criteria to be sampled are 17 samples. The regression model estimation method uses panel data to test the hypothesis using analysis of partial significance test (t test) and simultaneous significance test (F test). The results show that return on equity has positive and insignificant effect on stock return. Firm size has negative and significant effect on stock return. Return on equity and firm size simultaneously have significant effect on stock return.
Effect of Financial Performance and Investment Decision on Company Value in Manufacturing Companies Listed on the Indonesia Stock Exchange Karona Cahya Susena; Mekar Meilisa Amalia; Irwan Moridu; Pandu Adi Cakranegara; Hengky Leon
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6233

Abstract

The purpose of this research is to analyze effect of financial performance and investment decision on company value in Manufacturing Companies Listed on the Indonesia Stock Exchange. The type of research used in this research is quantitative research. The sample in this study is Manufacturing Companies listed on the Indonesia Stock Exchange with the observed period from 2018 to 2021. The sample selection method in this study is purposive sampling. Based on the criteria, the research sample was 36 companies, so the observations that were used as samples for this study were 108 observational data. Hypothesis testing in this study uses a partial test. The results show that financial performance has not significant effect on company value in Manufacturing Companies listed on the Indonesia Stock Exchange. Investment decision has significant effect on company value in Manufacturing Companies listed on the Indonesia Stock Exchange.
PENDETEKSIAN FRAUD LAPORAN KEUANGAN PERUSAHAAN PERBANKAN DALAM MASA PANDEMI COVID 19 Mekar Meilisa Amalia
JURNAL STIE SEMARANG Vol 13 No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

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

Abstract

Tujuan penelitian ini untuk membuktikan variabel financial stability yang diproksikan sebagai perubahan aset, external pressure yang diproksikan sebagai arus kas bebas, financial targets yang diproksikan sebagai return on asset (ROA) dengan cara bersama- sama serta parsial mempengaruhi kepada financial statement fraud. Objek riset ini merupakan industri perbankan yang tertera di Bursa Efek Indonesia. Populasinya berjumlah 44 industri perbankan dengan pengumpulan sampel memakai metode purposive random sampling maka didapat sampel sebesar 37 industri perbankan. Data yang diambil berupa data sekunder yaitu laporan keuangan interim selama masa pandemi Covid 19 yaitu triwulan 1 dan triwulan 2 tahun 2020, sehingga dengan data panel tersebut didapatkan bahwa jumlah observasi dalam riset ini sebesar 74. Cara analisa data yang dipakai dalam riset ini ialah regresi linier berganda dengan memakai uji asumsi klasik serta uji hipotesis. Hasil riset didapat kalau finacial stability yang diproksikan sebagai perubahan aset, external pressure yang diproksikan sebagai arus kas bebas, dan financial targets yang diproksikan sebagai ROA dengan cara bersama- sama mempengaruhi kepada financial statement fraud. Sebaliknya secara parsial, variabel financial stability mempengaruhi positif dan signifikan kepada financial statement fraud. Variabel external pressure secara parsial tidak mempengaruhi siginifikan kepada financial statement fraud. Sedangkan untuk variabel financial targets tidak berpengaruh siginifikan kepada financial statement fraud.
ANALISIS AKUNTANSI PERTANGGUNGJAWABAN PUSAT LABA GUNA ALAT PENILAIAN KINERJA MANAJER PT. PASIFIC MEDAN INDUSTRI Mekar Meilisa Amalia; Emma Syahfira
Worksheet : Jurnal Akuntansi Vol 1, No 2 (2022)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v1i2.2115

Abstract

Responsibility accounting requires each manager to be involved financially for his part, and to present performance reports in a timely manner by comparing actual results with planned. The purpose of this research is to identify and analyze the use of responsibility accounting in assessing the performance of profit center managers and to identify and analyze the factors causing the company's profit targets not to be achieved. This type of research is descriptive quantitative and the source of data used in this study is primary data in the form of financial statements and company accounting records, while secondary data in the form of company profiles.Data collection methods used in this research are interviews, literature study, and documentation. The data analysis technique used is a qualitative descriptive technique. The results showed that the use of profit center responsibility accounting in assessing the performance of managers at PT. Pacific Medan Industry is still not implemented optimally. It is known that there has been a large difference in losses between the realization and the budget from 2016 to 2020, which ranges from 2.04% to 25.14%. The financial manager is less careful in predicting the net profit so there is still a fairly large difference in losses. Factors causing not achieving the company's profit target include the existence of expenses that exceed the previously budgeted amount, including due to price increases.
ANALISIS PEMBERIAN INSENTIF KARYAWAN DALAM UPAYA PENINGKATAN PIUTANG TERTAGIH PADA PT. RENALTI UTAMA MEDAN Megawaty Laiya; Mekar Meilisa Amalia
Worksheet : Jurnal Akuntansi Vol 2, No 1 (2022)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i1.2610

Abstract

In an effort to increase receivables collection, incentives are one of the important steps to take because with these incentives it is expected that sales and collectors will work professionally and be motivated to participate in minimizing bad debts. This study aims to determine the provision of employee incentives can increase the amount of receivables that can be billed at PT. Renalti Utama Medan. The type of data used in this research is quantitative data. Sources of data used are primary and secondary data obtained through interviews, observation and documentation. The data analysis technique used is descriptive analysis. The results of the study found that the incentives given to the collection team were quite large, this was seen from the amount of receivables collected in 2020 of Rp. 166,305.673 and in 2021 it is Rp. 159,495,339 and the amount of incentives in 2020 is Rp. 2,804,844.28 and in 2021 a significant increase of Rp. 6,803,742.22 even though the receivables collected decreased in 2021. These incentives play a role in the collection of receivables at PT. Renalti Utama Medan where the total receivables in 2020 are Rp 228,242,214 and collectibles are Rp 166,305.673, in 2021 the total receivables are Rp 246,914,642 and collectibles are Rp 159,495,339. When viewed from the receivables collectible in 2021, the amount decreased and was not significant compared to the previous year. And if it is related to receivables where in 2020 the total receivables are greater than in 2021, it can be concluded that there has been an increase in the total amount of receivables collection because it will be easier to collect them. This has an impact on increasing the incentives provided.
PENGARUH SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN (STUDI KASUS CV. SUKSES ABADI) Fauziah Nur Purwaningsih; Mekar Meilisa Amalia
Worksheet : Jurnal Akuntansi Vol 1, No 1 (2021)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v1i1.1542

Abstract

A very important part of the company's operational management that reflects thecondition of the company's performance is internal control. Effective internalcontrol can help companies safeguard company assets, ensuring the availability ofaccurate financial reports. To determine the internal control system affectscompany performance at CV. Sukses Abadi is the goal of this study. Quantitativeresearch is a type of this research. The saturated sample is a sampling techniquefor this study. The analysis method used in this research is descriptive analysismethod and simple linear regression analysis were the tests carried out includevalidity, reliability, classical assumption tests (normality test, heteroscedasticitytest), partial test (t-test) and to determine the relationship between each variableusing correlation coefficient analysis. The results of the study explained that thecorrelation value (R) was 0.561. From the output, the coefficient of determination(R Square) is 0.330, which means that the influence of the independent variable(internal control system) on the dependent variable (company performance) is33.00% and the rest is 67.00%. Furthermore, the results of research on theinfluence of internal control systems on company performance at CV Sukses Abadican conclude that there is a significant and positive influence of internal control oncompany performance at CV. Sukses Abadi in Deli Serdang Regency which isshown based on the results of the t value of 2.054> t table of 2.048 and a probabilityvalue of 0.049 <0.05 means that the better internal control carried out by themanagement of CV. Sukses Abadi, the higher the company's performance
Co-Authors Cakranegara, Pandu Adi Emma Syahfira Farid Ardyansyah Fauziah Nur Purwaningsih Hengky Leon Irwan Moridu Karona Cahya Susena Kartika Sari Megawaty Laiya Ratih Kusumastuti Rifki Abdul Malik