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Journal : AkMen JURNAL ILMIAH

PENGARUH KEMAMPUAN APARAT DESA TERHADAP KUALITAS PENGELOLAAN KEUANGAN DESA (STUDI PADA DESA-DESA DI KECAMATAN SUWAWA KABUPATEN BONE BOLANGO) Rusdi Abdulkarim
AkMen JURNAL ILMIAH Vol 16 No 4 (2019): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine how much influence the ability of village officials on the quality of village financial management in villages in Suwawa sub-district, Bone Bolango. In this study the authors chose the type of quantitative research, using survey methods. The survey research is research that takes samples from one population and uses questionnaires as a primary data collection tool and uses Path Analysis as a data analysis method. The results showed that the ability of village officials simultaneously affected the Quality of Village Financial Management (Y), in the villages in Suwawa District Bone Bolango Regency was 0.944 (94.4%), and there was 0.056 (5.6%) influenced by external variables not examined. Education (X1) of 0.223 (23.3%), Training (X2) of 0.478 (47.8%), Experience (X3) of 0.325 (32.5%) partially influenced the Quality of Village Financial Management (Y). Penelitian ini bertujuan untuk mengetahui seberapa besar Pengaruh Kemampuan Aparat Desa terhadap Kualitas Pengelolaan keuangan Desa pada Desa-desa di Kecamatan Suwawa Kabupaten Bone Bolango. Dalam penelitian ini penulis memilih jenis penelitian kuantitatif, dengan menggunakan metode survei. Adapun penelitian survei adalah penelitian yang mengambil sampel dari satu populasi dan menggunakan koesioner sebagai alat pengumpulan data yang pokok dan menggunakan Path Analysis sebagai metode analisis data. Hasil penelitian menunjukkan bahwa Kemampuan Aparat Desa secara simultan berpengaruh terhadap Kualitas Pengelolaan Keuangan Desa (Y), pada Desa-desa di Kecamatan Suwawa Kabupaten Bone Bolango sebesar 0,944 (94,4%), dan terdapat sebesar 0,056 (5,6%) dipengaruhi oleh variabel luar yang tidak diteliti. Pendidikan (X1) sebesar 0,223 (23,3%), Pelatihan (X2) sebesar 0,478 (47,8%), Pengalaman (X3) sebesar 0,325 (32,5%) berpengaruh secara parsial terhadap Kualitas Pengelolaan keuangan Desa (Y).
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN Rusdi Abdulkarim
AkMen JURNAL ILMIAH Vol 17 No 3 (2020): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to determine and analyze how much influence the implementation of accrual-based government accounting standards on the quality of reports. This research was conducted at the Regional Financial Management Agency of Pohuwato Regency by taking 42 employees as the research sample. Data collection techniques using questionnaires and using multiple regression as a method of data analysis. The results showed that the Accrual-Based Government Accounting Standards simultaneously had an effect on Report Quality by 98.5% and 1.5% was influenced by external variables that were not studied. Income-Lo (X1) is 25.1%, Expenses and Assets (X2) is 46.2%, Debt and Equity (X3) is 113.9%, LRA Revenue (X4) is 105.9%, Expenses (X5) ) amounting to 32.1% and Financing (X6) of 18.5% partially influence the Quality of Financial Statements (Y).
Pengaruh Price Earning Ratio dan Price Book Value Terhadap Harga Saham Pada Sub Sektor Semen yang Go Public di Bursa efek Indonesia Pemy Christiaan; Rusdi Abdul Karim
AkMen JURNAL ILMIAH Vol 18 No 2 (2021): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v18i2.1690

Abstract

This study aims to determine how much influence is to determine how much influence Price Earning Ratio and Price Book Value simultaneously or partially on stock prices in the cement sub-sector. This research is a quantitative study, using ratio analysis. The analysis method uses multiple linear regression, the results show that the N Price Earning Ratio and Price Book Value simultaneously affect the Cement Sub-Sector Stock Price of 0.297 (29.7%), Partially Net Price Earning Ratio has a positive and insignificant effect on prices. Cement Sub-Sector Shares amounted to 0.188 (18.8%), the Price Book Value partially has a negative and significant effect on the Cement Sub-Sector Stock Price of -79.864 (-798.64%).
Pengaruh Sistem Informasi Akuntansi Dan Kualitas Informasi Terhadap Kepuasan Klien Pengguna Jasa Akuntan (Studi Empiris Pada Kantor Jasa Akuntan Terampil Di Kota Gorontalo) Rusdi Abdulkarim; Pemy Christiaan
AkMen JURNAL ILMIAH Vol 18 No 2 (2021): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v18i2.1710

Abstract

This study aims to see and measure how much influence the Quality of Accounting Information Systems and Quality of Information on Client Satisfaction is carried out at the Trampil Accountant Services Office located in Gorontalo City, with a sample of 64 clients. Data collection techniques using questionnaires and using multiple regression as a method of data analysis. The result of the research states that the quality of the accounting information system and the quality of information has an influence on client satisfaction, either simultaneously or partially. Based on research data, the Quality of Accounting Information Systems (X1) partially has an effect of 0.593 on Client Satisfaction (Y) while Information Quality (X2) has a partial effect of 0.337 on Client Satisfaction (Y) and the rest is the influence of other variables that are not researched
Analisis Du Pont dan Economic Value Added Dalam Menilai Kinerja Keuangan Perusahaan Sub Sektor Rokok Rusdi Abdulkarim
AkMen JURNAL ILMIAH Vol 19 No 1 (2022): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v19i1.2438

Abstract

This study aims to determine the analysis of Du Pont and Economic Value Added to assess the financial performance of the Cigarette Sub-Sector Companies that Go Public on the Indonesia Stock Exchange. To analyze the Du Pont System using the ratio of profit margin, Asset Turnover, Return of Assets, and Return of Equity. The results show that the Return of Assets from 2016 to 2020. is below the standard Return of Assets ratio. the company has not been effective in managing total assets to generate net income. Economic Value Added from 2018 to 2020 has an average negative value, which means the company is not successful in creating added economic value.