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All Journal JURNAL ILMIAH MANAJEMEN BISNIS DAN TERAPAN I-Finance Journal Journal of Economic, Bussines and Accounting (COSTING) AKTSAR: Jurnal Akuntansi Syariah Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Teknologi Dan Sistem Informasi Bisnis International Journal of Advances in Data and Information Systems Jurnal Akuntansi Keuangan dan Bisnis MABIS: Jurnal Manajemen Bisnis Syariah Jurnal Akuntansi Syariah (JAkSya) Imara: Jurnal Riset Ekonomi Islam Jurnal Manajemen Bisnis Syariah

Yeni Melia

Fakultas Ekonomi Dan Bisnis Islam, Universitas Islam Negeri Mahmud Yunus Batusangkar

Author-ID : 4108466

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Social Sciences

Published : 17 Documents Claim Missing Document

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Klasifikasi Menggunakan Naïve Bayes Dan K-Nearest Neighbor Pada Manajemen Layanan Teknologi Informasi Adriyendi Adriyendi; Yeni Melia
Jurnal Teknologi Dan Sistem Informasi Bisnis Vol 2 No 2 (2020): Juli 2020
Publisher : Prodi Sistem Informasi Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jteksis.v2i2.121

Riset ini bertujuan untuk melakukan prediksi standar layanan teknologi informasi atau Information Technology Service (ITS) dengan klasifikasi menggunakan Naïve Bayes Classifier (NBC) dan K-Nearest Neighbor (KNN). ITS terhadap arus data yang sangat besar dari setiap titik akses memerlukan standar kelas layanan. Peningkatan produktivitas merupakan konsekuensi ITS. Peningkatan keuntungan merupakan tujuan ITS. Untuk memperoleh produktivitas dan keuntungan, service menjadi kata kuncinya. Oleh karena itu, service untuk kebutuhan bisnis, maka diperlukan ITS. Layanan yang berkualitas dan manfaat maksimal bagi customer (standar dan non standar) merupakan tujuan yang ingin dicapai ITS. Oleh karena itu, perlu dilakukan klasifikasi untuk menentukan kelas layanan berdasarkan ITS. Klasifikasi menghasilkan kelas layanan yang memenuhi standar manajemen layanan teknologi informasi. Klasifikasi menggunakan KNN dengan input numeric, formula jarak (Euclidean Distance), kalkulasi (classified by rank), dan output (determined by majority). Klasifikasi menggunakan NBC dengan input alpha numeric, formula (Bayes Theorem), kalkulasi (classified by probability), dan output (determined by high value).

Multi-Attribute Decision Making using Hybrid Approach based on Benefit-Cost Model for Sustainable Fashion Adriyendi Adriyendi; Yeni Melia
International Journal of Advances in Data and Information Systems Vol. 2 No. 1 (2021): April 2021 - International Journal of Advances in Data and Information Systems
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25008/ijadis.v2i1.1200

Multi-Attribute Decision Making (MADM) is used to select the best alternative from multi-alternatives based on multi-attribute (fashion material) and multi-criteria (sustainable fashion). Multi-alternatives are cotton, linen, silk, wool, acrylic, nylon, polyester, rayon, spandex, and mixed. Multi-attributes are material, texture, color, characteristic, comfort, and wearability. Multi-criteria are material fiber, smooth texture, faded color, elastic clothing, useful long, chilly and comfortable. Hybrid approaches and optimal solutions are needed to determine the best choice in decision making for both producers and consumers. The hybrid approach in MADM used is Simple Multi-Attribute Rating (SMART), Multi-Factor Evaluation Process (MFEP), Multi-Object Optimization based on Ratio Analysis (MOORA), Simple Additive Weighting (SAW), and Weighted Product (WP). SMART and MFEP are based on the Non-Benefit Cost Model while MOORA, SAW, and WP are based on a Benefit-Cost Model. The experimental results show that the SMART model with the best alternative is the rayon with the highest value (2.8333). The selection of the MFEP Model with the best alternative is rayon with the highest value (2.8330). The choice of MOORA model with the best alternative is rayon with the highest value (0.2595). The selection of the SAW Model with the best alternative is rayon with the highest value (0.8932). The selection of the WP Model with the best alternative is rayon with the highest value (0.1285). MADM using SMART, MFEP, MOORA, SAW, and WP for sustainable fashion yields the best alternative for consumption and production for the middle-class population in Indonesia.

Pengaruh Inflasi dan Nilai Tukar Rupiah Terhadap Harga Saham Perusahaan Property Efek Syariah Gampito Gampito; Yeni Melia
I-Finance Journal Vol 8 No 1 (2022): I-FINANCE: a Research Journal on Islamic Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ifinance.v8i1.12558

Tujuan dari penelitian ini untuk mengetahui dan menganalisis pengaruh inflasi dan nilai tukar rupiah terhadap harga saham pada perusahaan properti yang listing pada Bursa Efek Syariah diIndonesia. Sampel dalam penelitian ini berjumlah 11 perusahaan. Teknik analisis data dalam penelitian ini menggunakan regresi linier berganda uji asumsi klasik, uji-t dan uji-f, koefisien determinasi. Pengelolaan data dalam penelitian ini meggunakan program software IBM SPSS (Statistic package for the social sciences) versi 25 for windows. Hasil penelitian ini membuktikan bahwa inflasi berpengaruh terhadap harga saham perusahaan properti dengan nilai sig. 0,032 < (α) 0,05. Nilai tukar rupiah berpengaruh terhadap harga saham pada perusahaan properti, pada sig. 0,042 < (α) 0,05. Secara simultan inflasi dan nilai tukar berpengaruh terhadap harga saham pada perusahaan properti dengan sig. 0.046 < (α) 0,05. Keimpulan bahwa inflasi dan nilai tukar rupiah baik secara parsial maupun secara simultan berpengaruh terhadap harga saham pada perusahaan propoerti efek syariah periode 2010-2020.

Analisis Predeksi Kebangkrutan dengan Menggunakan Metode Altman Z-Score Yeni Melia; Rini Deswita
Jurnal Akuntansi Keuangan dan Bisnis Vol 13 No 1 (2020): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Tujuan penelitian ini adalah untuk mengetahui prediksi kebangkrutan dengan menggunakan metode Altman Z‑Score Modifikasi. Metode penelitian yang digunakan adalah kuantitatif. Teknik pengumpulan data melalui dokumentasi berupa laporan keuangan lima perusahaan yang bergerak di Sector Trade, Service, and Investment pada Subsector Wholesale Durable & Non-Durable Goods yang terdaftar di BEI periode 2014-2018. Teknik analisis data dengan menggunakan metode Altman Z-Score modifikasi. Hasil penelitian yang telah dilakukan pada lima perusahaan diperoleh hasil sebagai berikut: Pertama, perusahaan yang berada dalam kondisi aman atau yang memperoleh nilai Z-score lebih dari 2,60 adalah PT Leo Investments Tbk periode 2014-2016. Kedua, perusahaan yang berada dalam kondisi abu-abu atau yang memperoleh nilai Z-score diantara 1,1>Z<2,60 adalah PT Bintang Mitra Semestaraya Tbk periode 2018, PT Modern Internasional Tbk periode 2014 dan PT Leo Investments Tbk periode 2017. Ketiga, perusahaan yang berada dalam kondisi bangkrut atau yang memperoleh nilai Z-score kurang dari 1,1 adalah PT Exsploitasi Energi Indonesia Tbk periode 2014-2018, PT Bintang Mitra Semestaraya Tbk periode 2014-2017, PT Intraco Penta Tbk periode 2014-2018, dan PT Modern Internasional Tbk periode 2015-2018.

Penerapan Standar Akuntansi Keuangan Pada Organisasi Nirlaba: Literatur Review Yeni Melia
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 1 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i1.14500

This research examines the extent to which the application of Financial Accounting Standards in non-profit organizations. This research uses a literature study analyzed from a review of 102 articles with three methods, namely planning, implementation, and reporting, by producing 28 articles. Then the 28 articles were reviewed using a comparison technique, looking for similarities between several works of literature and concluding. The results of the 28 articles’ review show that non-profit organizations have not yet applied the applicable Financial Accounting Standards in Indonesia. They are still using the cash basis and single entry method of recording due to several constraints, such as limited human resources and knowledge of financial statement preparation. This research is different from previous research because this research is the first to review how the implementation of SAK in non-profit organizations in Indonesia, most of the previous research focused on only one entity, while this research examines how all non-profit organizations (mosques and churches, foundations, Islamic boarding schools, social institutions, orphanages).

EVALUATION OF PERFORMANCE BASED BUDGETING AT THE REGIONAL FINANCIAL AGENCY TANAH DATAR Indra Kartini; Yeni Melia
Jurnal Akuntansi Syariah (JAkSya) Vol 1, No 1 (2021): JAkSya Jurnal Akuntansi Syariah
Publisher : IAIN BATUSANGKAR

ABSTRACT The problem in this research is evaluating the budget preparation procedure in the regional financial institution of Tanah Datar district with the Minister of Home Affairs regulation number 21 of 2011 concerning the guidelines for regional financial management. This study aims to evaluate the budget preparation procedure based on the Minister of Home Affairs regulation number 21 of 2011 concerning guidelines regional financial management in the regional financial agency Tanah Datar. This type of research is field research and the method used is descriptive qualitative. Data collection techniques used are interview and documentation techniques. The data analysis technique used is the comparative method. The results of this study provide evidence that the budget preparation procedure at the flatland district regional financial agency has referred to the Minister of Home Affairs regulation number 21 of 2011 concerning regional financial management quidelines. The outcome of the work plan and budget of the regional flatland district financial agencies for the 2020 fiscal year shows that in general the performance indicators used do not meet the criteria for good performance indicators. Key Words : Evaluation of budget preparation procedures

Akuntabilitas dan Transparansi Pengelolaan Anggaran Pendaptan dan Belanja Nagari Pasilihan Kecamatan X Koto Diatas Kabupaten Solok Tahun 2019 Ahmadani Azhari; Yeni Melia
Jurnal Akuntansi Syariah (JAkSya) Vol 1, No 2 (2021): JakSya Jurnal Akuntansi Syariah
Publisher : IAIN BATUSANGKAR

Accountability and transparency of the management of the Pasilihan nagari budget for 2019 has become a concern since the nagari government received a large disbursement of funds compared to previous years. In carrying out the wheels of government, the Pasilihan nagari government has not yet been optimal in socializing and publishing reports on the realization of the nagari revenue and expenditure budget to the public. Based on Permendagri Number 113 of 2014 concerning village financial management, the fifth part of the accountability article 40 states that the budget realization report must be published to the public. The purpose of this study was to determine the Accountability and Transparency of the Management of the Pasilihan nagari Budget in 2019. The type of research used in this study was field research. The method used in this research is descriptive with a qualitative approach. The data collection technique that the writer uses in this research is through interviews and collecting documents. The results of the study indicate that the Pasilihan nagari government has implemented the principles of accountability and transparency in the management of APBNagari. In general, accountability and transparency have started to be implemented well. However, there are still some indicators of accountability and transparency standards or criteria that have not been implemented by the Pasilihan nagari government

ANALISIS KINERJA KEUANGAN DENGAN DU PONT SYSTEM DAN ARUS KAS Yeni Melia; Mirawati Mirawati; Muhammad Deni Putra
Jurnal Akuntansi Syariah (JAkSya) Vol 1, No 2 (2021): JakSya Jurnal Akuntansi Syariah
Publisher : IAIN BATUSANGKAR

The assets of PT Martina Berto Tbk always increase every year. Despite an increase in assets, the company's net profit has decreased every year, even suffered a loss in 2015. While cash and cash equivalents produced have always decreased every year. The research objective was to find out and assess the company's financial performance seen from Du Pont System and cash flow analysis. This type of research is descriptive with a quantitative approach. The financial performance of PT Martina Berto, which is produced from the Du Pont System method of 4 ratios, namely total assets turnover, net profit margin and return on equity and return on assets can be said to be less good because there has been a decline in the last 3 years from 2014-2016, whereas if see the cash flow statement, the performance produced is also less good because all the measured ratios always decrease every year.

ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA RSUD SUNGAI RUMBAI Nur Izati Fitriani; Sri Adella Fitri; Khairul Marlin; Yeni Melia
Jurnal Akuntansi Syariah (JAkSya) Vol 2, No 1 (2022): JAkSya Jurnal Akuntansi Syariah
Publisher : IAIN BATUSANGKAR

The accounting information system is one of the important things that needs to be considered in managing the implementation of a good organization, including in government organizations. The Sungai Rumbai Regional General Hospital is a new hospital that was established in 2017 and was inaugurated as a hospital on the basis of the Regional Public Service Agency (BLUD) in 2019, thus the RSUD has flexibility in making hospital cash disbursements that are adjusted to income hospital with basic BLUD. The purpose of this study is to determine and analyze the accounting information system for cash receipts and disbursements at Sungai Rumbai Hospital is good or not. The type of research carried out is descriptive qualitative with data collection techniques that the author uses, namely interviews, observations, and documentation. The analysis technique used is data reduction, data presentation, and drawing conclusions. In the results of the implementation of this study in the form of an analysis of the state of the accounting information system for cash receipts and disbursements at Sungai Rumbai Hospital with accounting information system theory that is generally accepted in several books and references. The results of the research on the Accounting Information System for Cash Receipts and Expenditures at Sungai Rumbai Hospital have used the SIMRS application, but are still carried out in stages. For now, SIMRS has only been implemented in the staffing and patient registration section. Meanwhile, the receipt and expenditure accounting information system is still done manually. The Accounting Information System for Cash Receipts and Expenditures at Sungai Rumbai Hospital has fulfilled several elements such as Human Resources, procedures, forms, and tools used are appropriate. However, the notes and reports are still not in accordance with the literature theory.Keywords: Accounting Information Systems; Cash Receipts; Cash Expenditures ABSTRAKSistem informasi akuntansi menjadi salah satu hal penting yang perlu diperhatikan dalam mengelola terselenggaranya organisasi yang baik, termasuk dalam organisasi pemerintahan. Rumah Sakit Umum Daerah Sungai Rumbai merupakan rumah sakit milik pemerintahan yang baru diresmikan pada tahun 2017 dan telah diresmikan sebagai Rumah sakit dengan basis Badan Layanan Umum Daerah (BLUD) pada akhir tahun 2019, dengan demikian RSUD memiliki fleksibilitas dalam melakukan pengeluaran kas rumah sakit yang disesuaikan dengan pendapatan BLUD Rumah Sakit. Tujuan penelitian ini yaitu untuk mengetahui dan menganalisis sistem informasi akuntansi penerimaan dan pengeluaran kas pada RSUD Sungai Rumbai sudah baik atau belum. Jenis penelitian yang dilakukan yaitu kualitatif deskriptif dengan teknik pengumpulan data yang penulis gunakan yaitu wawancara, observasi, dan dokumentasi. Teknik analisis yang digunakan yaitu reduksi data, penyajian data, dan penarikan kesimpulan. Dalam hasil implementasi penelitian ini berupa analisis keadaan sistem informasi akuntansi penerimaan dan pengeluaran kas RSUD Sungai Rumbai dengan teori sistem informasi akuntansi yang berlaku umum di beberapa buku dan referensi. Hasil penelitian Sistem Informasi Akuntansi Penerimaan dan Pengeluaran kas di RSUD Sungai Rumbai telah menggunakan aplikasi SIMRS, namun masih dilakukan secara bertahap-tahap. Untuk saat ini SIMRS baru diberlakukan di bagian kepegawaian dan pendaftaran pasien. Sedangkan sistem informasi akuntansi penerimaan dan pengeluaran masih dilakukan secara manual. Sistem Informasi Akuntansi Penerimaan dan Pengeluaran kas di RSUD Sungai Rumbai telah memenuhi beberapa unsur seperti Sumber Daya Manusia, prosedur, formulir, dan alat yang digunakan sudah sesuai. Namun pada catatan dan laporan masih belum sesuai dengan teori kepustakaan. Kata Kunci: Sistem Informasi Akuntansi; Penerimaan kas; Pengeluaran kas

Pengaruh Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility (CSR) Perusahaan High Profile Nofrivul Nofrivul; Yeni Melia; Ade Novelino
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i1.4528

This study aims to examine the effect of profitability on disclosure of Corporate Social Responsibility (CSR). The research method used is quantitative research with secondary data documentation in the form of financial reports or accountability reports published by the company for the period 2016-2018. With a total sample of 24 High Profile companies listed on the IDX. The statistical analysis used was a simple linear regression analysis that was preceded by a normality and linearity test as a prerequisite for the regression test and then tested for the significance of the regression coefficient (t-test) and the correlation test. The results of the hypothesis test are profitability affects the disclosure of Corporate Social Responsibility (CSR). Keywords : Profitability, Corporate Social Responsibility, ROA, Global Reporting Initiative Index

Co-Authors Ade Novelino Adriyendi Adriyendi Ahmadani Azhari Chita Indah Sari Chitra Indah Sari Gampito Gampito Himyar Pasrizal Indra Kartini Khairulis Shobirin Liska Febrimaiko Marlin, Khairul Mirawati Mirawati Mirawati Mirawati Nofrivul Nofrivul Nofrivul Nofrivul Novia Nengsih Novriful Novriful Nur Izati Fitriani Putra, Muhammad Deni Rendi Ardiansyah Rini Deswita Rizal Rizal Syukri Iska, Syukri

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