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All Journal Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Mantik Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah Jurnal Aktiva : Riset Akutansi dan Keuangan Balance : Media Informasi Akuntansi dan Keuangan Growth: Jurnal Magister Ilmu Ekonomi Universitas Palangka Raya
Yesika Yanuarisa
Universitas Palangka Raya
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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Pengaruh Bid-Ask Spread, Market Value, Variance Return, Dan Earnings Per Share Terhadap Holding Period Saham Pada Indeks Saham Syariah Indonesia Periode 2015-2018 Yesika Yanuarisa
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 2 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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

Abstract

This study aims to analyze the effect of bid-ask spread, market value, variance return, and earnings per share on stock holding period. The population in this study is the company’s share listed on the Indonesia Sharia Stock Index for the 2015-2018 period. Samples were selected using the purposive sampling method so that 88 company shares were obtained as samples. This research is a type of quantitative research. The analytical method in this study is multiple linear regression analysis, which  firstly tested  the classical assumption test using IBM SPSS Statistics 24 software. Based on the test results showed that partially market value, variance return, and earnings per share have effect on stock holding period, and bid-ask spread have no effect on stock holding period. While simultaneously bid-ask spread, market value, variance return, and earnings per share have effect on stock holding period.
Improving Accounting Understanding Through Mathematical Logical Intelligence and Emotional Intelligence Through Learning Interest Student At Mahkota Tricom Superior University Debora Tambunan; Fiqrida Amalia; Yesika Yanuarisa; Susan Grace Veranita Nainggolan; Zakia Fadila
Jurnal Mantik Vol. 6 No. 2 (2022): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i2.2551

Abstract

The purpose of this study is to determine the effect of logical-mathematical intelligence and emotional intelligence on accounting understanding through an interest in learning at Mahkota Tricom Unggul University. This type of research is associative research. The population and sample are active students at Mahkota Tricom Unggul University, totaling 195 active students for the 2020-2021 academic year. Then the sampling technique uses total sampling. Data analysis uses path analysis which is to determine the direct or indirect effect. The independent variable on the dependent variable and the role of the mediating variable. The results showed that 1. Logical-mathematical intelligence had a significant effect on students' interest in learning. 2. Emotional intelligence has a significant effect on student interest in learning. 3. Logical-mathematical intelligence has a significant effect on students' accounting understanding. 4. Emotional intelligence has a significant effect on students' accounting understanding. 5. Interest in learning has a significant effect on students' understanding of accounting. 6. Logical-mathematical intelligence has a significant effect on students' accounting understanding through an interest in learning. 7. Emotional intelligence has a significant influence on accounting understanding through an interest in learning
PENGARUH LOVE OF MONEY DAN RELIGIUSITAS TERHADAP KECENDERUNGAN FRAUD ACCOUNTING DANA DESA DENGAN GENDER SEBAGAI VARIABEL MODERASI PADA DESA DI KECAMATAN KATINGAN TENGAH Andre Giovano; Agus Satrya Wibowo; Yesika Yanuarisa
Balance: Media Informasi Akuntansi dan Keuangan Vol. 12 No. 2 (2020): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.726 KB) | DOI: 10.52300/blnc.v12i2.1879

Abstract

This study aims to examine the effect of Love of Money and Religiosity on the Fraud Accounting Tendency with Gender as a moderating variable. This research is a quantitative research with survey method. The population in this study are all villages in Central Katingan, Katingan Regency. The sampling technique uses purposive sampling method. The sample in this study is the Village Staff / Apparatuses in each village in the Central Katingan, Katingan Regency. The sample in this study amounted to 45 respondents. The data used in the study are primary data collected through a questionnaire survey directly. Data analysis using the PLS analysis method. Test the outer model on each indicator variable. Test the inner model for the Love of Money and Religiosity hypotheses. Test the inner model for the Love of Money and Religiosity hypotheses with those moderated by Gender. The results of the study with PLS analysis show that Love of Money and Religiosity affect the Fraud Accounting Tendency. Analysis of moderating variables with PLS analysis shows that Gender aspects are not able to moderate the Love of Money and Religiosity towards Fraud Accounting Tendencies.
PENGARUH SELF ESTEEM, BUDGET EMPHASIS, DAN LOCUS OF CONTROL TERHADAP BUDGETARY SLACK (STUDI EMPIRIS PADA APARATUR ORGANISASI PERANGKAT DAERAH DI KOTA PALANGKA RAYA) Maria Febiola Agustina; Hamun S Masin; Yesika Yanuarisa
Balance: Media Informasi Akuntansi dan Keuangan Vol. 12 No. 2 (2020): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (124.357 KB) | DOI: 10.52300/blnc.v12i2.1885

Abstract

This study aims to determine the effect of self esteem, budget emphasis, and locus of control on budgetary slack. This study uses a quantitative method with a questionnaire as an instrument. The population in this study were all apparatus of the Regional Apparatus Organization (OPD) in the City of Palangka Raya. Based on the purposive sampling method, the number of samples obtained was 100 people. The theory used in this research is agency theory. And the type of research in this study is quantitative research with multiple regression testing and validity and reliability testing is performed to determine the quality of the questionnaire used with the help of SPSS 25 software. The results of this study indicate that partially self esteem and budget emphasis variables have positive and significant effects on budgetary slack. While the locus of control has a positive effect on budgetary slack.
AKUNTABILITAS PENGELOLAAN KEUANGAN YAYASAN YUSUF ARIMATEA PALANGKA RAYA Yesika Yanuarisa
Balance: Media Informasi Akuntansi dan Keuangan Vol. 12 No. 2 (2020): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.497 KB) | DOI: 10.52300/blnc.v12i2.1886

Abstract

This study aims to determine the phenomenon of financial management of Yayasan Yusuf Arimatea in Palangka Raya in the observation year of 2019. The research method uses a qualitative method with a phenomenological approach to reveal the meaning of financial management of Yayasan Yusuf Arimatea Palangka Raya. Data collection techniques are done through interviews, observation and documentation. The results showed that the accountability of the financial reporting of Yayasan Yusuf Arimatea Palangka Raya had been carried out in accordance with generally accepted accounting standards. Evidenced by the existence of financial statements that have been made, which states that there is accountability to the GKE Resort Assembly Palangka Raya Hulu. The meaning of grieving for the bereaved family shows horizontal accountability by the trustees of the foundation to the Church and members of the Church as partners in the ministry.
PENGARUH PROFESIONALISME AUDITOR DAN ETIKA PROFESI TERHADAP TINGKAT MATERIALITAS PENGAUDITAN LAPORAN KEUANGAN DAERAH Rosdeana Theresia; Rahmiati Rahmiati; Yesika Yanuarisa
Balance: Media Informasi Akuntansi dan Keuangan Vol. 13 No. 1 (2021): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.649 KB) | DOI: 10.52300/blnc.v13i1.8452

Abstract

This study aims to determine the effect of auditor professionalism and profesional ethics on the materiality level of regional financial reports at the Inspectorate of Central Kalimantan Province. This research is a quantitative research, namely by presenting the results of the study in the form numbers which are then explained and interpreted in a description in order to test the hypothesis. The subjects in this study were internal auditors who worked at the Inspectorate of Central Kalimantan Province. The data used in this study are primary data obtained from respondents who filled out the questionnaire. The tools used in this research are descriptive statistics and multiple linear regression. Based on the results of the analysis, it is known that: 1) the professionalism of the auditors has a positive effect on the level of materiality in the auditing of regional financial statements in the province of Central Kalimantan, 2) professional ethics has a positive and significant effect on the level of materiality in the auditing of regional financial statements in the province of Central Kalimantan, 3) simultaneously the professionalism of auditors and professional ethics have a positive and significant effect on the level of materiality in the auditing of regional financial statements in Central Kalimantan Province.
Komitmen Anggaran, Empowerment, Organizational Citizenship Behaviour, dan Ambiguitas Peran Manajer Anggaran Yesika Yanuarisa; Ade Yuniati; Husnul Hatimah
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 5 No 2 (2023): Juni 2023
Publisher : Program Studi Akutansi - Universitas Nusa Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v5i2.190

Abstract

Anggaran seringkali mendapat "kesan buruk" karena keberadaannya seringkali menghambat pembelajaran dan inovasi dalam perusahaan. Target tinggi pada pencapaian anggaran menyebabkan berbagai efek samping yang mengarah pada perilaku disfungsional sehingga tidak efektif bagi bisnis perusahaan. Goal-setting theory mengamsumsikan bahwa ada suatu hubungan langsung antara definisi dari tujuan yang spesifik dan terukur dengan kinerja jika manajer mengetahui apa yang sebenarnya tujuan yang ingin dicapai oleh mereka, maka mereka akan lebih termotivasi untuk mengerahkan usaha yang dapat meningkatkan kinerja mereka. Hal ini terutama berlaku untuk manajer senior, yang perannya seringkali didefinisikan secara ambigu sehingga anggaran berfungsi untuk mengurangi ambiguitas peran dalam perusahaan. Karena ada ambiguitas peran, penelitian ini penting untuk dilakukan untuk melihat fungsi anggaran pada tingkat individu dengan variabel independen komitmen anggaran dan empowerment serta job dedication sebagai moderasi. Hasil regresi linear berganda menunjukkan komitmen anggaran tidak berpengaruh terhadap ambiguitas anggaran, empowerment berpengaruh terhadap ambiguitas peran, job dedication mampu memoderasi komitmen anggaran terhadap ambiguitas peran manajer anggaran, sedangkan job dedication tidak mampu memoderasi empowerment terhadap ambiguitas peran manajer anggaran dalam perusahaan.
Village Chest Allocation Management in Pamarunan Village, Kahayan Tengah District, Pulang Pisau Regency Riska; Sri Yuni; Yesika Yanuarisa
Journal Magister Ilmu Ekonomi Universtas Palangka Raya : GROWTH Vol. 6 No. 2 (2020): GROWTH : Journal Magister Ilmu Ekonomi Universitas Palangka Raya
Publisher : Fakultas Ekonomi dan Bisnis Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/grow.v6i2.4508

Abstract

Management of Village Allocations in Pamarunan Village, Kahayan Tengah District, Pula Regency This study aims to describe and analyze the Management of Village Fund Allocations in Pamarunan Village, Kahayan Tengah District, Pulang Pisau Regency. Where in the description and analysis of this ADD uses agency theory (agency theory) contained in Good Corporate Governance which is based on Transparency, Accountability, Responsibility, and Justice. This study used qualitative research methods. Qualitative method is a research method based on the philosophy of postpsitivism, used to examine the condition of a natural object (as opposed to an experiment) where the researcher is the key instrument. From the results of this study it was concluded that the principles of transparency, accountability, responsibility, and equality have been well implemented into the Planning and Implementation, and Accountability of Village Fund Allocation, both technically and administratively and in accordance with the provisions of Permendagri No. 113 of 2014 concerning the management of village fund allocations. This provision also shows the commitment and decision making of stakeholders that the management of village fund allocations must meet the principles of Good Corporate Governance that must be implemented by the village government and the Desang Pisau Community.
Local Government Budget Management Strategies for Optimizing Regional Revenue Krismiyati Krismiyati; Yesika Yanuarisa; Avid Leonardo Sari; Indra Kristian; Dadi Kuswandi
Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah Vol 5, No 3 (2023): Birokrasi dan Pemerintahah di Daerah 12
Publisher : Jurusan Administrasi Publik FISIP UIN SGD Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jbpd.v5i3.30650

Abstract

The presence of regional autonomy gives regional governments the authority to regulate their regional opinions. However, at the same time, regional development often results in a lack of ability of local governments to manage their budgets properly. This research then aims to look at how local governments manage their budgets to optimize Regional Revenue. This research was carried out using a descriptive qualitative approach.  This research then found that regional budget management is the key to optimizing revenue. In overcoming central government dependency, efficient budget management is needed. Through monitoring, planning, and evaluation, the budget is maximized. A performance-based approach strengthens resource allocation and project assessment. Increasing regional income occurs through taxation, levies, community participation, and transparency. With good management, community involvement, and a focus on results, local governments achieve fiscal independence and local prosperity.
Co-Authors Ade Yuniati Agus Satrya Wibowo Andre Giovano Avid Leonardo Sari Dadi Kuswandi Fiqrida Amalia Hamun S Masin Husnul Hatimah Indra Kristian Krismiyati Krismiyati Maria Febiola Agustina Rahmiati Rahmiati Riska Rosdeana Theresia Sri Yuni Susan Grace Veranita Nainggolan Tambunan, Debora ZAKIA FADILA