Article Per Year (5 Year)
p-Index From 2019 - 2024
2.723
P-Index
This Author published in this journals
All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan FINANCIAL : JURNAL AKUNTANSI JAZ: Jurnal Akuntansi Unihaz JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Journal of Research in Social Science and Humanities Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Iwin Arnova, Iwin
Univeritas Pof. Dr Hazairin,SH
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

Published : 19 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 19 Documents
Search

 1   2 
PENGARUH UKURAN KINERJA ROA, ROE, EPS DAN EVA TERHADAP RETURN SAHAM Arnova, Iwin
Ekombis Review Vol 4, No 1 (2016)
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (714.627 KB)

Abstract

Iwin Arnova; This study aimed to determine the effect of Return on Assets, Return on Equity, Earnings Per Share, and Economic Value Added to stock return. This study is still condicted regards  different  result  of  various  research.  The  research  was  conducted  using  secondary  data.  The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) of the year 2008-2011. The sampling method applies purposive sampling technique. On 48  samples. The data is analysis uses multiple regression analysis. The results of the regression analysis showed that the return on assets have a positive and significant effect on stock returns.  Return on Equity and Earnings Per Share has no effect on stock returns, while the Economic Value Added negatively affect, stock returns. Adjusted R Square value is 0.989, it can be condud 98.9% variable Return on Assets, Return on Equity, Earnings Per Share, and Economic Value Added can be  explained  by  the  variable  stock  returns  while  the  remaining  1.1%  is  explained  by  other variables.
PENGARUH UKURAN KINERJA ROA, ROE, EPS DAN EVA TERHADAP RETURN SAHAM Arnova, Iwin
JURNAL EKOMBIS REVIEW Vol 4 No 1 (2016)
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (714.627 KB)

Abstract

Iwin Arnova; This study aimed to determine the effect of Return on Assets, Return on Equity, Earnings Per Share, and Economic Value Added to stock return. This study is still condicted regards  different  result  of  various  research.  The  research  was  conducted  using  secondary  data.  The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) of the year 2008-2011. The sampling method applies purposive sampling technique. On 48  samples. The data is analysis uses multiple regression analysis. The results of the regression analysis showed that the return on assets have a positive and significant effect on stock returns.  Return on Equity and Earnings Per Share has no effect on stock returns, while the Economic Value Added negatively affect, stock returns. Adjusted R Square value is 0.989, it can be condud 98.9% variable Return on Assets, Return on Equity, Earnings Per Share, and Economic Value Added can be  explained  by  the  variable  stock  returns  while  the  remaining  1.1%  is  explained  by  other variables.
PENGARUH UKURAN KINERJA ROA, ROE, EPS DAN EVA TERHADAP RETURN SAHAM Iwin Arnova
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 4 No 1 (2016)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (714.627 KB) | DOI: 10.37676/ekombis.v4i1.153

Abstract

Iwin Arnova; This study aimed to determine the effect of Return on Assets, Return on Equity, Earnings Per Share, and Economic Value Added to stock return. This study is still condicted regards  different  result  of  various  research.  The  research  was  conducted  using  secondary  data.  The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) of the year 2008-2011. The sampling method applies purposive sampling technique. On 48  samples. The data is analysis uses multiple regression analysis. The results of the regression analysis showed that the return on assets have a positive and significant effect on stock returns.  Return on Equity and Earnings Per Share has no effect on stock returns, while the Economic Value Added negatively affect, stock returns. Adjusted R Square value is 0.989, it can be condud 98.9% variable Return on Assets, Return on Equity, Earnings Per Share, and Economic Value Added can be  explained  by  the  variable  stock  returns  while  the  remaining  1.1%  is  explained  by  other variables.
Comparison of the Accuracy of Direct and Indirect Methods of Cash Flow Models in Predicting Future Profits helvoni Mahrina; iwin Arnova
Jurnal Ilmu Akuntansi Vol 4 No 1 (2021): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v4i1.2085

Abstract

Financial reports are part of the financial reporting process. Complete financial statements usually include balance sheets, income statements, statements of changes in financial position (which can be presented in various ways, for example, as cash flow statements, or cash flow statements), notes and other reports and explanatory material that are an integral part of the financial statements. . The purpose of this study is to provide empirical evidence whether a model with a direct cash flow component has a more accurate predictive ability than a model with an indirect cash flow component to predict future earnings. The parameters of this research model were estimated using panel data regression. This study considers 4 regression methods of penel data, namely (1) linear regression model (OLS), (2) covariance model (FEM), (3) error components (ECM) model, (4) time series autocorrelation model (GLS) ( Thiono, 2007). The results of the analysis of this study are the direct method cash flow component is more accurate than the indirect method cash flow component in predicting future earnings in manufacturing companies, finding that the direct method component is more accurate than the indirect method. Then for the cash flow component model the direct method is more accurate than the model with the indirect method cash flow component in predicting future earnings in non-manufacturing companies, finding that the cash flow components of the direct method and the indirect method do not differ in their accuracy in predicting future earnings.
ANALISIS INFORMASI AKUNTANSI DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN PEROLEHAN BAHAN BAKU (Studi Kasus pada PT Ciomas Adisatwa Bengkulu) Sara Dara Asnaeda; Iwin Arnova
Jurnal Ilmu Akuntansi Vol 1 No 2 (2018): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v1i2.641

Abstract

Analisis Informasi Akuntansi DiferensialDalam Pengambilan Keputusan Perolehan Bahan Baku (Studi Kasus pada PTCiomas Adisatwa Bengkulu). Penelitian ini bertujuan untuk mengetahui penggunaaninformasi akuntansi diferensial yang efisien dan analisis biaya diferensial dalampengambilan keputusan dalam perolehan bahan baku pada PT Ciomas AdisatwaBengkulu. Populasi dalam penelitian ini adalah 74 kemitraan berdasarkan biayadiferensial. Sedangkan sampel dalam penelitian ini ditentukan dengan metodesampling jenuh, sehingga semua anggota populasi digunakan sebagai sampel.Metode analisis menggunakan deskriptif kuantitatif untuk menjawab pertanyaanpenelitian. Data diperoleh melalui wawancara langsung dengan informan. Penelitiberfokus hanya pada divisi budidaya ayam broiler, sebab bahan baku PT CiomasAdisatwa merupakan produk yang dihasilkan dari divisi budidaya. Penggunaaninformasi akuntansi diferensial membantu perusahaan dalam pengambilan keputusanuntuk memilih alternatif yang lebih tepat dan efisien. Hasil penelitian menunjukkankeputusan yang tepat yaitu dengan memproduksi sendiri bahan baku denganalternatif menjalin program 100% kemitraan dengan biaya produksi sebesar Rp.1.433.040.000,-. Dengan menjalin 100% kemitraan banyak keuntungan yangdirasakan oleh PT Ciomas Adisatwa Bengkulu seperti menghemat biaya yangseharusnya dikeluarkan untuk produksi.
PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH DAN SISTEM INFORMASI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN Syafrudin Syafrudin; iwin Arnova; anggi saputra
Jurnal Ilmu Akuntansi Vol 4 No 2 (2021): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v4i2.2443

Abstract

This study aims to determine how much influence the Government Internal Control System and Regional Financial Information System on the Quality of Financial Statements. From the calculation results obtained by the multiple linear regression equation Y = 4,168 + 0,283X1 + 0,368X2, where from the equation it can be interpreted that there is a positive influence between the there variables. The value of the correlation coefficient (R) of 0,935 and the coefficient of determination (R2) of 0,874 shows the effect of the Government internal Control System and the Regional Financial Information System on the Quality of Financial Statements at the Bengkulu City Regional Financial and Asset Management Agency is very strong. Constant (a) of 4,168 means that if the Govermment Internal Control System, Regional Financial Information System is equal to zero, the Quality of Financial Statements is 4,168. Regression Coeffient (b1) of 0,283 means that each increase in the value of the Government Internal Control System by 1%, the Quality of Financial Statements increases by 0,283. Regression Coefficient (b2) of 0,368 means that each increase in the value of the Regional Financial Information System by 1%, the Quality of Financial Statements increase by 0,368. Based on the t value obtained in the hypothesis test (t-test) with a confidence level of 95% and degrees of freedom (42-2-1), the Government Internal Control System t-test value is 2,260 ttable 1,68195. The tcount value of the Regional Financial Information System is 3,259 > ttable 1,68195. This means that Ha is accepted Ho is rejected, which means the hypothesis states that the Government Internal Control System and Regional Financial Information System has a positive effect on the Quality of Financial Statements. Based on the Fcount of 135,456 while Ftable 3,24 which means that the Government Internal Control System and the Regional Financial Information System simultaneously influence teh Quality of Financial Statements.
PENGARUH ARUS KAS OPERASI DAN LABA AKUNTANSI TERHADAPRETURN SAHAM(Studi Kasus Pada “Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Periode 2010-2016”) Dewa Ayu Suci; Iwin Arnova
Jurnal Ilmu Akuntansi Vol 2 No 1 (2019): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v2i1.813

Abstract

This research is intended to study the Effect of Operating Flow and Accounting Profits on the return of shares of the Food and Beverage Manufacturing Sub-Sector in the Indonesia Stock Exchange. The population in this study were 16 food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2010-2016. While this research sample was determined by purposive sampling method so that 9 samples were obtained during the study year. The method of analysis uses descriptive statistical methods with analysis of multiple regression analysis and hypothesis testing is done by t test. The calculation results obtained by linear regression equation, namely Y = 0.194 + 0.81X1 + 0.001 X1, with the value of the correlation coefficient (r) of 0.407 and the value of the detemination coefficient of 0.166. This shows that 16.6% of the dependent variable can be accessed by independent variables, while the remaining 83.4% is approved by other factors not included in the regression model. Partial test results (t test) show only the operating cash flow variable (AKO) associated with stock returns because the value of shares is 3,201 with ttable 2,000 so Ha is accepted and H0 is rejected, accounting variable variable (LA) is not in accordance with stock returns because it has value thitung is 1,415 with a table of 2,000, Ha is rejected and Ha is accepted.
PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN DI PT. TUNAS DAIHATSU CABANG BENGKULU iwin arnova
Jurnal Ilmu Akuntansi Vol 3 No 2 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v3i2.1610

Abstract

This study aims to determine the application of accounting information systems to employee performance has been implemented properly or not at PT. Tunas Daihatsu Bengkulu Branch. The location of this research is at PT. Tunas Daihatsu Bengkulu Branch. The data collection method used in this research is documentation and interview method. While the analysis method used is descriptive qualitative method. The results obtained include the application of accounting information systems to employee performance at PT. Tunas Daihatsu Bengkulu Branch includes1. Human resources or reliable users, 2. Good procedures, 3. Good data, 4. Good software, 5. Information technology infrastructure includes good hardware and adequate communication networks. The conclusion of the research conducted at PT. Tunas Daihatsu Bengkulu Branch The application of accounting information systems to employee performance is good between theory and practice. There are only network constraints which are unstable at times and cannot always be controlled. Therefore, there are several suggestions that can be submitted to PT. Tunas Daihatsu Bengkulu Branch, namely the application of accounting information systems is expected to help various company activities in an effort to increase the success of employee performance, so that employee performance in the company can be optimized, so the effectiveness of accounting information systems as a means of facilitating must continue to be developed and updated regularly following the times and the Company. further improve the quality of accounting information systems such as networks so that companies can carry out their activities effectively and efficiently.
AKUNTABILITAS KINERJA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU DALAM PENERBITAN SIUP DI KOTA BENGKULU iwin arnova iwin
Jurnal Ilmu Akuntansi Vol 1 No 1 (2018): JAZ: Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v1i1.375

Abstract

Akuntabilitas Kinerja Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu dalam Penerbitan SIUP di kota Bengkulu. Penelitian ini bertujuan untuk mengetahui bagaimana akuntabilitas kinerja Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu dalam memberikan pelayanan penerbitan SIUP di Kota Bengkulu.Metode analisis yang dipergunakan dalam penelitian ini adalah teknik analisa data model interaktif. Model interaktif adalah teknik suatu pendekatan pembelajaran. Peneliti mengunakan metode analisis data model intraktif yang terdiri dari tiga analisa komponen reduksi data, penyajian data, penarikan kesimpulan. Efesiensi DPM-PTSP Kota Bengkulu dilihat dari efesiensi biaya dibuktikan pada total anggaran dan realisasi tahun 2015 adalah 561.150.250 < 463.573.000 dan tahun 2016 adalah 562.613.400 < 469.621.000, dari segi waktu jadwal pelayanan sudah efisien, enam hari kerja yang dimulai pukul 08.00 wib hingga pukul 15.00 wib, dari segi pemanfaatan ruang sudah efisien karena fasilitas pendukung bisa meningkatkan pelayanan publik. Efektivitas DPM-PTSP Kota Bengkulu tahun 2015 s/d 2016 sudah efektif dilihat dari pencapaian seluruh target yang telah direncanakan berdasarkan laporan tahun 2015 s/d 2016.Akuntabilitas DPM-PTSP Kota Bengkulu sudah memenuhi pertanggungjawaban pada akuntabilitas legal Kegiatan Laporan Akuntabilitas Kinerja Instansi Pemerintah secara rutin yang sudah dilaporkan kepada walikota, dan dari hasil akuntabilitas jumlah SIUP dari tahun 2015 s/d 2016 total 945 SIUP terbit serta restribusi Rp. 0,-.
ANALISIS KINERJA KEUANGAN PADA PT. SURYA TOTO INDONESIA Tbk iwin arnova
Jurnal Ilmu Akuntansi Vol 3 No 1 (2020): JAZ : Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v3i1.1335

Abstract

Analysis of financial performance at Pt. Surya Toto Indonesia Tbk. Financial ratio analysis is intended to assess the risks and opportunities in the future. Measurement and relationship of one item to another item in the financial statements that appear in financial ratios can provide meaningful conclusions in determining the level of financial health of a company. This study aims to assess the financial performance of PT. Surya Toto Indonesia Tbk. in 2016-2018. The analysis was carried out using various financial ratios namely profitability ratios, liquidity ratios, solvency ratios and activity ratios to see the company's performance during 2016 to 2018. Rate of return on net sales, Return on Equity of PT. Surya Toto Indonesia Tbk financial performance is not good. The value of Return On Assets, Current Ratio in 3 consecutive years is 2 times, which means the company's profitability is good. in 2018 is 2 times, and PT. Surya Toto Total debt to total assets, Interest coverage ratio, Receivables turnover ratio, Inventory turnover ratio, Accounts payable turnover where financial performance is good.
Co-Authors anggi saputra Astiana, Livi cahyani, dwi sinta Dewa Ayu Suci Gea, Siska Febriyanti Helmi Herawati, Helmi helvoni Mahrina Indri Tri Damayanti Marunduri, Dwi Seprianty Panggabean, Restiana Rolly, Venni Lorenzo Sara Dara Asnaeda Sariyons, Tia Fitri Shelvia Rezeki Sintia, Reka Syafrudin Syafrudin Winny Lian Seventeen Yulianasari, Nina