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All Journal Ganaya: Jurnal Ilmu Sosial dan Humaniora Jurnal Ilmiah Dikdaya ATESTASI : Jurnal Ilmiah Akuntansi Jurnal GeoEkonomi Accounting Profession Journal (APAJI) Jurnal Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Darma Agung Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Journal of Business, Technology, & Social Science
Irdawati
Universitas Lakidende
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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Analisis Penerapan Sistem Akuntansi Keuangan Daerah Pada Badan Pengelola Keuangan Dan Aset Daerah Kabupaten Konawe, Provinsi Sulawesi Tenggara Sri Widati; Irdawati Irdawati
Jurnal GeoEkonomi Vol. 10 No. 2 (2019)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (594.357 KB) | DOI: 10.36277/geoekonomi.v10i2.97

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan sistem akuntansi pemerintahan sesuai dengan Permendagri No. 13 Tahun 2006 dan PP No. 24 Tahun 2005. Pengumpulan data dilakukan dengan wawancara dan dokumentasi. Data diperoleh dari Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Kab. Konawe. Metode analisis yang digunakan adalah metode deskriptif kualitatif yang bertujuan untuk memahami data yang diperoleh berupa penerapan sistem akuntansi pemerintahan pada BPKAD Kab. Konawe. Hasil penelitian menunjukkan bahwa BPKAD Kab. Konawe telah menerapkan sistem akuntansi pemerintahan sesuai dengan Permendagri N0. 13 Tahun 2006 tentang Pedoman Pengelolaan Keuangan Daerah dan PP No. 24 Tahun 2005 tentang Standar Akuntansi Pemerintahan.
Pengaruh Faktor Fundamental Mikro Terhadap Capital Adequacy Ratio (CAR). Studi Pada Bank Umum Indonesia Yang Tercatat di Bursa Efek Indonesia Tahun 2011 – 2015 . Irdawati
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 1 No 2 (2018)
Publisher : Jayapangus Press

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Abstract

This study aimed to find out the effect of fundamental factors of micro financial ratios including Rentability which was proxied by Return On Assets (ROA), Return on Equity (ROE), and Net Interest Margin (NIM), Efficiency which was proxied by Operational Efficiency (BOPO), Asset Quality proxied by Non-Performing Loan (NPL), and Liquidity proxied by Loan to Deposit Ratio (LDR), on Capital Adequacy Ratio (CAR) of general Indonesian banks that were registered to Indonesian Stock Exchange. A 5-year period, from 2011 to 2015, was observed by this study. Population of the study included 43 banking companies that were registered to Indonesian Stock Exchange in 2011-2015 period. Samples were determined using the purposive sampling method. Data were analyzed using the multiple linear regression analysis. Data were processed using the Eviews 7. Based on data analysis, it was found that partially ROA, ROE, NIM had a significant effect in CAR, BOPO ratio, NPL, whereas LDR had no effect on CAR. Result of Anova test showed that the value of F statistics was 9.061 with the significance of 0.000. The value of adjusted R-Square was 0.371, which meant that the ability of independent variable to explain dependent variables was 37.1%, whereas the remaining was attributed to other variables beyond the model of this study
Analisis Pengelolaan Kasuntuk Meningkatkan Rentabilitas pada Koperasi Simpan Pinjam Purnama Kelurahan Puunaaha Kabupaten Konawe Sri Widati; Irdawati Irdawati
Jurnal Ilmiah Dikdaya Vol 12, No 1 (2022): April
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/dikdaya.v12i1.282

Abstract

This study aims to identify and analyze cash management to increase profitability in the Purnama savings and loan cooperative, Puunaha Village, Konawe Regency. The analytical method used in this research is descriptive percentage by describing the Profitability of Own Capital and Economic Profitability.The results of the analysis show that in 2018, the profitability ratio of own capital was 17.96%, then in 2019 it became 20.77% and in 2020 the profitability of own capital became 24.20%. This means that it has increased by an average of 20.97% per year during 2018-2020 with an average level of development reaching 3.12%, so it can be said that the profitability ratio of own capital in the Purnama Loan and Loan cooperative is quite good in terms of these indicators. While the economic profitability ratio in 2018 was 13.98%, this number increased in 2019 by 15.68% (up 1.7%) and in 2020, it reached 18.26%. This means that it has increased by an average of 15.97% per year during 2018-2020, with an average development rate of 2.14% per year. Thus the economic profitability ratio of the Purnama savings and loan cooperatives can be said to be quite good in terms of these indicators.
Direction Of The Cost Of Equity Capital In Manufacturing Companies Irdawati Irdawati; Misnawati Misnawati; Bindarto Bindarto; Yunila Yunila; Hardiyono Hardiyono
Jurnal Akuntansi Vol. 25 No. 2 (2021): December 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v25i2.812

Abstract

This study aims to examine the effect of information asymmetry, earnings management, and firm size on the cost of equity capital. This type of research includes causal research using quantitative methods. The population in this study are all manufacturing companies on the Indonesia Stock Exchange. There are 156 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The sampling technique in this study was carried out by purposive sampling, so the total sample was 35 data from the financial statements of manufacturing companies. Secondary data was collected through the Indonesian stock exchange website and analyzed using Multiple Regression Analysis with the Ordinary Least Square model using the Eviews Version 12 software. The results found that information asymmetry had a positive and significant effect on the cost of equity capital; Earnings management has a negative and significant effect on equity capital. At the same time, the company's size has no significant effect on the cost of equity capital.
Effect of Knowledge and Locus Of Control on Intellectual Capital and Quality of Financial Reports Salmiyah Thaha; Irdawati Irdawati; Hariyanti Hariyanti; Leni Saleh; Hardiyono Hardiyono
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i1.368

Abstract

This study aims to determine the effect of knowledge and locus of control on intellectual capital and its impact on the Quality of Financial Reports at PT. State Electricity Company (PLN) for Wajo, Bone, and Pare-Pare regions. The data in this study were obtained from each manager of PT. PLN (Persero) in Wajo, Bone and Pare-Pare areas. In this study, we used primary data by giving questionnaires/question sheets directly to 36 respondents. The data analysis method used is Structural Equation Model (SEM) analysis using Smart-PLS. The results showed that the knowledge variable had a positive effect on intellectual capital and the quality of accounting information reporting, and locus of control had a negative and significant impact on intellectual capital and the quality of accounting information reporting. The knowledge variable positively and significantly affects the quality of Financial Reports through intellectual capital. In contrast, locus of control significantly negatively affects the quality of Financial Reports through intellectual capital. The results of this study are used as information and input for company leaders in the context of making decisions and policies according to the quality of accounting information reporting. The results of this study can also be used for other researchers and parties who need it as a source of reference and information that can later be used for further research.
PENGARUH LITERASI KEUANGAN, GAYA HIDUP, UANG SAKU MAHASISWA DALAM PENGELOLAAN KEUANGAN PRIBADI PADA MAHASISWA UNIVERSITAS KRISTEN INDONESIA PAULUS MAKASSAR Johannes Baptista Halik; Maria Yessica Halik; Ifah Finatry Latiep; Irdawati; Elsa Balaba
Accounting Profession Journal (APAJI) Vol. 5 No. 1 (2023): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan, gaya hidup, uang saku dalam pengelolaan keuangan pribadi pada mahasiswa program studi Manajeman Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif yang bersumber dari data primer berasal dari kuesioner yang di bagikan kepada mahasiswa. Terkait dengan hasil penelitian diketahui dengan uji hipotesis secara parsial variabel X1 (Literasi Keuangan) sebesar 0,001 < 0,05 sehingga disimpulkan mempunyai pengaruh signifikan terhadap Y (Pengelolaan Keuangan Pribadi Mahasiswa), variabel X2 (Gaya Hidup) sebesar 0,506 > 0,05 tidak mempunyai pengaruh signifikan terhadap Y, variabel X3 (Uang Saku) sebesar 0,021 < 0,05 sehingga mempunyai pengaruh yang signifikan terhadap Y. Dengan demikian dapat dinyatakan bahwa literasi dan uang saku memiliki pengarauh terhadap pengelolaan keuangan pribadi mahasiswa Manajemen Fakultas Ekonomi Dan Bisnis Universitas Kristen Indonesia Paulus.
ANALISIS PENGARUH RETURN ON EQUITY DAN NET PROFIT MARGIN TERHADAP RETURN SAHAM: LITERATURE REVIEW Wiwik Saraswati; Suratman Suratman; Andi Hidayatul Fadlilah; Irdawati Irdawati; Rihfenti Ernayani
JURNAL DARMA AGUNG Vol 31 No 1 (2023): FEBRUARI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v31i1.3042

Abstract

Saham perusahaan publik merupakan komoditas modal yang memiliki risiko tinggi karena rentan terhadap perubahan domestik dan internasional, seperti pergeseran kondisi politik dan ekonomi. Metode dalam artikel ini adalah metode kualitatif dengan studi literature atau Library Research. Tujuan dari artikel ini adalah menganalisis teori-teori yang ada dengan melihat perbandiangannya pada teori-teori sebeumnya pada literature hasil penelitian. Hasil dari literature review adalah (1) Return On Equity (ROE) berpengaruh positif terhadap Return Saham (2) Net Profit Margin (NPM) berpengaruh positf terhadap Return Saham.
Efektivitas return on asset terhadap return saham pada perusahaan: studi manajemen keuangan Irdawati; Suwandi Ng; Riata Dheasita Safira; Dwi Kartika Prananingrum; Muhammad Azizi
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.1 (2023): Juni 2023
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v4i1.834

Abstract

The purpose of this paper is to analyze the Effectiveness of Return On Assets Against Stock Returns in Companies through analysis of literature studies in the field of financial management. The method used in this research is literature research by reviewing some of the results of previous studies. This scientific article was written using qualitative methods and literature research with the help of the latest references obtained from Google Schoolers and Mendeley citation searches. Based on the review conducted, it means that Return On Assets has a positive and significant influence on Stock Returns. So that ROA has a significant effect on stock prices, where the profit generated by the company increases, the results obtained by the company also increase in terms of the level of profitability generated.
PENGARUH LINGKUNGAN KERJA TERHADAP KINERJA GURU SD DI KECAMATAN SUMARORONG KABUPATEN MAMASA Baharuddin; Bindarto; Irdawati
Accounting Profession Journal (APAJI) Vol. 5 No. 2 (2023): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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Abstract

Masalah dalam penelitian ini adalah apakah lingkungan kerja berpengaruh secara signifikan terhadap kinerja guru SD di Kecamatan Sumarorong Kabupaten Mamasa. Penelitian ini bertujuan untuk mengetahui ada tidaknya pengaruh lingkuangan kerja terhadap kinerja guru. jenis data yang digunakan dalam penelitian ini ialah data kualitatif dan data kuantitatif. sedangkan sumber data adalah data primer dan data sekunder. Metode pengumpulan data menggunakan observasi, wawancara, dan dokumentasi, populasi dalam penelitian ini ialah seluruh jumlah guru SD di Kecamatan Sumarorong Kabupaten Mamasa yang berjumlah 35 responden. analisis data yang digunakan dalam penelitian ini yaitu analisis koefisien korelasi, koefisien determinasi, dan uji t. Hasil dari penelitian ini menunjukkan bahwa secara keseluruhan aspek kinerja guru SD di kecamatan Sumarorong Kabupaten Mamasa bahwa lingkungan kerja berpengaruh terhadap kinerja guru, hal ini dapat dilihat dari hasil perhitungan melalui rumus koefisien korelasi, koefisien determinasi, dan uji t hitung yang menunjukan bahwa nilai (t hitung = 6,677 > t tabel = 2,034) yang berarti Ha diterima dan Ho ditolak.
ANALISIS PENERAPAN STRATEGI MARKETING PRODUK E- MONEY PADA PT.BANK MANDIRI (Persero) Tbk. KANTOR WILAYAH REGION X SULAWESI DAN MALUKU Irdawati
BUGIS : Journal of Business, Technology, & Social Science Bugis Journal Volume 1 No. 2, April 2023.
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) IBK Nitro

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Abstract

Penelitian ini berjudul tentang Analisis Penerapan Strategi Marketing Produk E-money Pada PT. Bank Mandiri (persero) Tbk. Kantor wilayah Region X Sulawesi Dan Maluku. Dengan Stujuan untuk mengetahui dan menganalisis Strategi Marketing yang diterapkan PT. Bank Mandiri (Persero) Tbk. Kantor wilayah Region X Sulawesi Dan Maluku. Metode analisis yang digunakan dalam penelitian ini yaitu metode penelitian deskriptif kualitatif. Pokok bahasan penelitian adalah penerapan Strategi Marketing yang diterapkan PT. Bank Mandiri (persero) Tbk. Kantor wilayah Region X Sulawesi Dan Maluku.Hasil penelitian menunjukkan bahwa penerapan strategi marketing untuk menarik konsumen menggunakan produk e-money pada PT. Bank Mandiri (persero) Tbk. Kantor Wilayah Region X Sulawesi dan Maluku diterapkan adalah Strategi Marketing dengan 5 (lima) Indikator, yaitu : a) Segmentasi pasar, b) Market positioning, c) Market Entry Strategy, d) Market Mix Strategy dan d) Timing strategy.
Co-Authors Andi Hidayatul Fadlilah Baharuddin Betty Rahayu Rahayu Bindarto Bindarto Bindarto Dwi Kartika Prananingrum Elsa Balaba Hardiyono Hariyanti Hariyanti Ifah Finatry Latiep Johannes Baptista Halik Leni Saleh Maria Yessica Halik Misnawati Muhammad Asir Muhammad Azizi Riata Dheasita Safira Rihfenti Ernayani Rizki Arvita Salmiyah Thaha Sri Widati Sri Widati Suratman Suratman Suwandi Ng Tono Mahmudin Wiwik Saraswati Yunila Yunila