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Pengaruh Kapasitas Sumber Daya Pegawai Negeri Sipil, Komitmen Organisasi dan Pemanfaatan Teknologi Informasi Terhadap Penerapan Pengendalian Intern Kas Pada Satuan Kerja Perangkat Daerah (SKPD) di Lingkungan Pemerintah Kota Banda Aceh Rahmaniar Rahmaniar
Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Vol 2, No 2 (2018): Jurnal Riset Inspirasi Manajemen dan Kewirausahaan
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

This study aims to examine the effect of human resource capacity and organizational commitment on the application of cash internal controls at the Regional Work Unit in the Banda Aceh City Government. The population in this study amounted to 36 SKPD and 108 respondents who were self from the Head of Service / Head of Agency / Head of Office as Budget Leaders and Users, SKPD Financial Administration Officers (PPK-SKPD) who examined payment request documents and made books on each SKPD cash expenditure , Treasurer of expenditure, Treasurer of receipt if there is cash receipt in the SKPD. Because of this research population, the nature of this research is census. The analytical method used in this study is multiple linear regression. The results of this study indicate simultaneously and partially the variable capacity of civil servant resources, organizational commitment and utilization of information technology affect the implementation of internal cash controls

Pengaruh Profitabilitas dan Cash Holding terhadap Nilai Perusahaan Rahmaniar; Fitrian Rizky
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 2 (2022): Juli
Publisher : HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi

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The purpose of this study is to examine the effect of profitability and cash holding, either partially or jointly, on firm value in the construction of companies listed on the Indonesia Stock Exchange in 2017-2021. The data analysis method in this study uses multiple linear regression to predict the effect of the independent variables. The population in this study is the construction of the Indonesia Stock Exchange company building in 2017-2021. The results showed that profitability and cash holding did not affect the firm value together. Profitability does not affect the value of the company, which means the company or company shares remain the same as the company's asset value to the profit ratio. This shows that high profits do not lead to an increase in firm value. Cash storage does not affect the value of the company, this shows that companies that have small or large cash balances do not affect the increase in company value. This shows that investors do not see the company's cash holdings in their investments. Investors believe that the company's cash holdings are very vulnerable to being used by company executives.

Pengaruh Motivasi dan Independensi Auditor Terhadap Kinerja Auditor Mariana Mariana; Rahmaniar Rahmaniar
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 2 (2022): Juli
Publisher : HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi

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The purpose of this study was to determine the effect of motivation and auditor independence on auditor performance at the inspectorate in the Aceh region. The data analysis method in this study uses multiple linear regression to predict the effect of the independent variables. The data analysis method in this study uses multiple linear regression to predict the effect of the independent variables. The population in this study were all auditors, namely 23 District/City Inspectorates in Aceh Province, from which 64 samples were obtained. The results of the study indicate that motivation affects auditor performance, this shows that there is encouragement from individual auditors that can increase the level of aspiration of quality audit urgency, toughness, tenacity, and consistency. Auditor independence affects the performance of the auditor, this shows that the auditor has an independent attitude that can improve performance. Independently hired auditors to act.

Pengaruh Capital Expenditure dan Cash Holding terhadap Perataaan Laba Rahmaniar Rahmaniar
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 1 (2023): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

This study aimed to determine the effect of capital expenditure and cash holding on earnings smoothing in manufacturing companies listed on the Indonesia Stock Exchange know 2016 to 2021. The data analysis method in this study uses multiple linear regression to predict the effect of independent variables. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2021. The sampling method in this study was the purposive sampling method. The results showed that capital expenditure affects earnings smoothing. This proves that adding fixed assets, as capital expenditure indicates, increases profits. Suppose the increase in capital expenditure will increase the profit level significantly. Cash holding affects earnings smoothing. This proves that the higher the cash holding or, the higher the cash in the company, the higher the earnings smoothing.

Determinansi Kinerja Keuangan Pemerintah Daerah Sri Winarsih Ramadana; Mariana Mariana; Rahmaniar Rahmaniar; Saiful Bahgia
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1590

This study aimed to determine the effect of capital expenditure and accrual directors on financial performance in Aceh local government. The research method used is a quantitative approach using secondary data. The data analysis method used in this research is multiple linear regression. The population in this study were all districts/cities in Aceh Province, totalling 23 City Districts, with the observation year taken being 2017-2019. From 23 samples with three years of observation, 69 observations were obtained. The results showed that capital expenditure affects the financial performance of local governments. However indicates that local governments make capital expenditures appropriately and effectively, so this can improve the financial performance of local governments. Accrual directors affect the financial performance of local governments. However, by using an accrual accounting system, directors can better evaluate the financial performance of local governments.

Pengaruh Sistem Penggajian terhadap Efektivitas Pengendalian Internal Rahmaniar Rahmaniar
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 1 (2022): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v1i1.119

This study aimed to determine the effect of the payroll system on the effectiveness of internal control at PT. TransContinents. The data analysis method in this study uses simple linear regression to predict the effect of the independent variables. The population in this study were all employees of PT. Trans Continent, totaling 93 people. The sampling technique used in this research is saturated sampling, then employees of PT. The Trans Continent samples were employees who had worked for at least two years, namely 40 employees, and were then used as research samples. Of all the research samples, there were 30 banks with 120 research observations, namely 30 banks multiplied by the four years of the research period. The study results show that the payroll system has a positive effect on the effectiveness of internal control. Overall, a sound payroll system can help increase the effectiveness of internal controls within the company by ensuring data accuracy, reducing human error, managing budgets more effectively, and increasing compliance with regulations and policies

PEMANFAATAN TEKNOLOGI INFORMASI DAN PENERAPAN PENGENDALIAN INTERN KAS Rahmaniar Rahmaniar; Khairita. H
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 2 (2023): Juli
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v2i2.173

Internal cash control is a control process to achieve specific goals. Internal control is carried out by people from each organization, including management and all employees. Internal control is expected to provide reasonable assurance to managers and employees in an organization. The data analysis method in this study uses simple linear regression to predict the effect of independent variables. The population in this study amounted to 100 employees in the Aceh SKPD. The results showed that the use of information technology affected the implementation of internal cash control. However, it indicates that information technology can play an essential role in the performance of internal cash control in the Regional Work Unit (SKPD). By utilizing information technology, SKPD can improve efficiency and effectiveness in controlling and managing cash internally, such as identifying potential fraud or weaknesses in the cash control system, monitoring financial transactions in real-time, and making more accurate and transparent financial reports.

PENUNDAAN PEMBAYARAN UPAH PEKERJA Sri Winarsih Ramadana; Rahmaniar Rahmaniar
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 2 (2023): Juli
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

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Delays in the payment of wages can occur in several situations, for example, when the shop owner is experiencing financial problems or when events disrupt the grocery store's operation. However, delaying the payment of wages without a valid reason and the employees' consent may violate labor laws. It may negatively affect the relationship between the grocery store owner and the employees. Suppose a grocery store is experiencing financial problems and cannot pay wages on time. In that case, it should clearly and transparently inform employees of the situation and provide assurances that wages will be delivered as soon as possible. Grocery stores must also make efforts to find appropriate solutions, such as finding funding sources or carrying out financial restructuring to pay employee wages on time. The research aims to look at the practice of delaying the payment of workers' salaries in Sigli City. The research method that the author uses in this research is descriptive analysis, with the research approach used in this research being qualitative. The results showed that the Cahaya Family grocery store never experienced delays in salary payments. Still, there were also delays in salary payments because there were workers who were allowed to go home during the day. Only at H. Nurdin's grocery store where the salary payment was late, and the reason for the transaction needed to be explained in detail.

PENGARUH DIVERSIFIKASI PERUSAHAAN TERHADAP CASH HOLDING Rahmaniar Rahmaniar; Khairita H
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2024): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v3i1.195

This study aimed to determine the effect of company diversification on cash holding in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The research method used in this research is a quantitative approach, with the population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2015 and 2019. The sample is manufacturing companies listed on the IDX in 2015-2019, obtained 29 samples with 5 years of observations totalling 145 observations. The results showed that company diversification affects cash holding. Therefore, company management can consider the effect of dividend payments in determining the company's cash-holding policy. However, keep in mind that the right cash holding policy must also consider other factors such as investment policy, funding policy, and company risk.

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