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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) SENTRALISASI Jurnal Ilmu Manajemen Balance : Jurnal Akuntansi dan Manajemen
Isna Ardila, Isna
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING Ardila, Isna; Fadhila, Novi
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 2 (2017): November
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.929 KB)

Abstract

Corporate Social Responsibility (CSR) is a form of corporate social responsibility to all stakeholders namely consumers, employees, shareholders, community and environment in all aspect of company operations. Disclosure of Corporate Social Responsibility focusess on three indicators, namely economic, social and environment. The objectives to be achieved from this research are The Economis of CSR, The Social of CSR and The Environment of CSR which have an effect on Profitability with Good Corporate Governance as a moderating variable. This research was conducted at consumer goods industry companies listed in Indonesia Stock Exchange year 2014 – 2016. Researches used company as sample which was taken by using purposive sampling method as of the total sample was 60. Sources of data used are secondary data in the form of financial statements and annual reports of companies. Analysis of Hypothesis testing was by using multiple regression. The result showed that The Economic of CSR, Social and Environment simultaneously have no effect on Profitability. The Economics of CSR has no effect on Profitability partially, The Social of CSR has no effect on Profitability, and The Environment of CSR has a significant effect on Profitability. Good Corporate Governance does not moderate Corporate Social Responsibility toward Profitability.Keywords: corporate social responsibility, profitability, good corporate governance
Good Corporate Governance Sebagai Variabel Intervening Antara Manajemen Laba Dengan Nilai Perusahaan Christiana, Irma; Ardila, Isna
Jurnal Ilmu Manajemen Vol 10, No 1 (2020): Jurnal Ilmu Manajemen
Publisher : Universitas muhammadiyah palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jimn.v10i1.2677

Abstract

Good corporate governance is interpreted as a rule that underlies the process and procedures of company management in accordance with the laws and business ethics. The purpose of the research is to examine the effect of earnings management on firm value with good corporate governance as an intervening variable on insurance companies listed on the Indonesia Stock Exchange. In order to answer the hypothesis, this study uses an associated quantitative method. The sampling technique was using purposive sampling method so that 8 companies were selected that met the criteria of a population of 14 companies, with data on gender and time series. Data analysis using regression and path analysis in the form of Sobel test. The findings of this study are that partially good corporate governance is not influenced by earnings management. Another thing that is found is that individually earnings management and good corporate governance do not affect the value of the company. By using the Sobel test to test the hypothesis obtained results that good corporate governance is not able to mediate between earnings management with firm value
Pengaruh Non Performing Financing dan Return On Assets Terhadap Perubahan Laba Fadhila, Novi; Ardila, Isna
Balance : Jurnal Akuntansi dan Manajemen Vol. 2 No. 2 (2023): Agustus 2023
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v2i2.333

Abstract

Umumnya perusahaan menginginkan laba ketika menjalankan operasional nya. Laba yang baik akan menggambarkan pencapaian yang baik pula oleh perusahaan. selain pencapaian laba yang baik, perusahaan juga dinilai berdasarkan rasio keuangan yang akan dibutuhkan nantinya oleh berbagai pihak. Penelitian ini bertujuan untuk mengetahui pengaruh Non Performing Financing dan Return On Assets terhadap laba pada Bank Muamalat baik secara simultan maupun secara parsial. Pendekatan yang digunakan adalah assosiatif, menggunakan data sekunder berupa laporan keuangan dengan teknik pengolahan data analisis regresi berganda. Adapun hasil yang diperoleh: semua variabel dinyatakan lolos dari uji asumsi klasik. NPF dan ROA secara simultan berpengaruh signifikan terhadap laba. Secara parsial NPF dan ROA berpengaruh signifikan terhadap laba. Saran yang direkomendasikan bagi Bank Muamalat agar lebih menguatkan pengelolaaan aktivanya untuk menghasilakan laba. Generally, companies want profits when running their operations. Good profits will also reflect good achievements by the company. Apart from achieving good profits, companies are also assessed based on financial ratios which will be needed by various parties. This research aims to determine the effect of Non-Performing Financing and Return On Assets on profits at Bank Muamalat, both simultaneously and partially. The approach used is associative, using secondary data in the form of financial reports with multiple regression analysis data processing techniques. The results obtained: all variables were declared to have passed the classical assumption test. NPF and ROA simultaneously have a significant effect on profits. Partially, NPF and ROA have a significant effect on profits. Recommended suggestions for Bank Muamalat to further strengthen its asset management to generate profits.
Penggunaan Aplikasi Akuntansi Berbasis Android Dengan Pendekatan Technology Acceptance Model Ardila, Isna
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v7i1.19498

Abstract

Penelitian ini bertujuan untuk menguji dan mengetahui persepsi UMKM pengguna aplikasi akuntansi berbasis android dengan pendekatan technology acceptance model. Technology Acceptance Model merupakan teori untuk menjelaskan perilaku penerimaan pengguna terhadap suatu teknologi dan menjelaskan bahwa pengguna dapat bebas memilih dalam menggunakan teknologi.Sampel dalam penelitian ini sebanyak 60 pelaku UMKM di Kota Medan dari berbagai jenis usaha yang menggunakan aplikasi akuntansi berbasis andorid.  Penelitian ini dilakukan dengan metode kuantitatif survei. Metode analisis menggunakan SmartPLS4 dengan model persamaan Structural Equation Modeling (SEM). Evaluasi model menggunakan evaluasi outer model dengan menggunakan uji validitas, uji reliabilitas, dan inner model dengan menggunakan R square, dan nilai koefisien path atau t-value untuk uji hipotesis.Penelitian ini menunjukkan hasil attitude toward using berpengaruh prositif signifikan terhadap behavioral intention, perceived ease of use berpengaruh prositif signifikan terhadap attitude toward using, perceived ease of use berpengaruh prositif signifikan terhadap perceived usefulness, perceived usefulness berpengaruh prositif signifikan terhadap attitude toward using, dan perceived usefulness berpengaruh prositif signifikan terhadap behavioral intention to use dalam menggunakan aplikasi akuntansi berbasis andorid.
Factors that Influence the use of Management Accounting on SME Performance in the city of Medan Ardila, Isna; Sembiring , Masta; Kalsum, Umi
SENTRALISASI Vol. 13 No. 3 (2024): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v13i3.3321

Abstract

The aim of this research is to examine the influence of the use of management accounting on SME performance, and environmental uncertainty, information technology, quality of human resources and innovation as factors that influence the use of management accounting. Descriptive quantitative research method, namely the results of processing data and then representing it. The population of this research is SMEs from various business sectors spread across the city of Medan. The sample was taken using a purposive sampling technique as many as 33 SMEs in the city of Medan. The Structural Equation Modeling (SEM) equation model is used for the data analysis method. Information technology influences the use of management accounting, environmental uncertainty, human resources and innovation do not influence the use of management accounting. The use of management accounting influences the performance of SMEs.
Co-Authors Christiana, Irma Novi Fadhila, Novi Sembiring , Masta Umi Kalsum