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All Journal JRA: Jurnal Riset Akuntansi Jurnal Mantik Enrichment : Journal of Management INFOKUM Britain International of Humanities and Social Sciences (BIoHS) Journal Journal of Economics, Management, Business And Accounting (JEMBA)
Inta Budi Setya Nusa
Departement Of Accounting, Universitas Komputer Indonesia
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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Pengaruh Laba Per Lembar Saham (EPS) dan Rasio Pengembalian Modal (ROE) Terhadap Harga Saham (Studi Kasus Pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2009-2012) Setyanusa, Inta Budi
Jurnal Riset Akuntansi Vol 5 No 1 (2013): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1014.635 KB) | DOI: 10.34010/jra.v5i1.507

Abstract

Harga saham merupakan salah satu informasi penting yang harus dianalisis olehinvestor ketika akan berinvestasi saham di perusahaan. Untuk menganalisis hargasaham, investor dapat menggunakan rasio keuangan seperti earning per share danreturn on equity. Tujuan penelitian ini yaitu untuk mengetahui perkembangan EarningPer Share, Return On Equity dan harga saham, serta untuk menganalisis pengaruhEarning Per Share dan Return On Equity secara parsial maupun simultan terhadapharga saham. Metode yang digunakan adalah metode deskriptif dan verifikatif denganpendekatan kuantitatif. Populasi penelitian ini adalah perusahaan perbankan yangterdaftar di Bursa Efek Indonesia pada periode 2009-2012. Pengambilan sampeldilakukan dengan cara purposive sampling dan jumlah sampel yang digunakanberjumlah 56 laporan keuangan dari 14 perbankan. Pengujian statistik yang digunkanadalah analisis regresi linier berganda, uji hipoetsis dengan bantuan program aplikasiSPSS 16.0 for windows. Hasil penelitian menunjukkan bahwa Earning Per Share(EPS) dan Return On Equity (ROE) berpengaruh secara parsial signifikan dengan arahpositif terhadap harga saham. Secara simultan Earning Per Share (EPS) dan ReturnOn Equity (ROE) berpengaruh signifikan dengan arah positif terhadap harga sahampada perusahaan sektor perbankan yang terdaftar di BEI periode 2009-2012.
PENGARUH EFEKTIVITAS PROSES BISNIS TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI Survey pada Perguruan Tinggi di Kota Bandung Setyanusa, Inta Budi
Jurnal Riset Akuntansi Vol 8 No 2 (2016): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1248.505 KB) | DOI: 10.34010/jra.v8i2.527

Abstract

Berdasarkan fenomena, rumusan masalah, hipotesis dan hasil penelitian, maka peneliti menarik simpulan sebagai berikut:1) Terdapat pengaruh proses bisnis  terhadap kualitas sistem informasi akuntansi. Belum optimalnya pengaruh proses bisnis terhadap kualitas sistem informasi akuntansi karenaimplementasi proses bisnis yang di jalankan  belum seluruhnya optimal  yaitu:  a)  Aktivitas produksi / jasa  dan administrasi pada  implementasi proses bisnis  yang di jalankan oleh  perbankan umum belum seluruhnya optimal. b) Sistem  pengendalian  pada implementasi  proses bisnis yang di jalankan oleh  Perguruan tinggi di bandung  belum berjalan secara optimal. c) Integrasi  antara komponen dan sub komponen pada implementasi proses bisnis belum seluruhnya optimal.
Quality of Accounting System and Internal Control: How is the Implementation at PT. Nusantara Jaya Sentosa Inta Budi Setya Nusa
Britain International of Humanities and Social Sciences (BIoHS) Journal Vol 3 No 1 (2021): Britain International of Humanities and Social Sciences, February
Publisher : Britain International for Academic Research (BIAR) Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/biohs.v3i1.376

Abstract

This study aims to determine the quality of accounting information systems and internal controls at PT Nusantara Jaya Sentosa. The method used is descriptive qualitative. The data used are primary data and secondary data. Data analysis techniques are data reduction, data presentation and data verification. The results showed that the quality of PT Nusantara Jaya Sentosa's administrative system has changed from a manual system to a computerized system that produces useful output for each user of the information. This is evidenced by all the components needed to support a valid systems are owned by PT Nusantara Jaya Sentosa, and there is an element of internal control. The leadership of PT Nusantara Jaya Sentosa gave instructions that it was better to implement structured internal controls and develop access controls that were restricted by the use of a User and Password so that only specific units could perform internal access.
INFORMATION CHANGES IN EARNINGS AND CASH FLOWS STOCK PRICES: STUDY OF COMMERCIAL BANKS LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2015-2019 PERIOD) Inta Budi Setya Nusa
INFOKUM Vol. 9 No. 1,Desember (2020): Data Mining, Image Processing,artificial intelligence, networking
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (369.952 KB)

Abstract

This research was conducted to analyze the effect of information changes in earnings by using net income that has an impact on stock prices and analyzing the effect of information changes in cash flows that have an impact on stock prices. The method used in this study is a descriptive and verification method with a quantitative approach. The Source of data used in this study is secondary data. The population in this study is the annual financial statements of foreign exchange commercial banks listed on the Indonesia Stock Exchange in 2015-2019. The sampling technique in this study was purposive sampling with the number of samples used in this study as many as 65 financial statements from 13 foreign exchange commercial banks during 2015-2019. The statistical test used to test the hypothesis in this study is multiple linear regression, and using SPSS 20.0 software analysis. The results of hypothesis testing in this study indicate that net income has a positive and significant effect on stock prices. While the cash flow variable has a negative and no significant effect on stock prices.
Accounting Information Systems And Human Resources Competence: How To Influence On UMKM Performance In Bandung City Inta Budi Setya Nusa
Jurnal Mantik Vol. 5 No. 2 (2021): Augustus: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jurnalmantik.Vol5.2021.1550.pp1348-1354

Abstract

This study aims to determine how much influence the accounting information system and Human Resource Competence on UMKM performance carried out on UMKM in the city of Bandung. The research method used is descriptive and verification methods with a quantitative approach. The population in this study are the owners and actors of SMEs in the city of Bandung. The sampling technique used is a purposive non-random sampling technique. The method of data analysis in this study uses multiple linear regression analysis which is tested using SPSS 26.0 software for Windows. The results of hypothesis testing in this study indicate that (1) Accounting Information Systems have a positive and significant influence on UMKM Performance (2) and human resource competence has a positive and significant impact on UMKM Performance in Bandung City
The Effect Of Professional Skepticism & Auditor's Independence On Detection Fraud Inta Budi Setya Nusa
Enrichment : Journal of Management Vol. 12 No. 1 (2021): November: Management Science
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (377.33 KB)

Abstract

The growing economy is inseparable from the existence of fraud. For this reason, the services of an auditor are required to check whether the financial statements that have been prepared by the company are free from material misstatement and have been presented in accordance with generally accepted auditing standards, and have reflected the actual situation or manipulation of the financial statements was found. The purpose of this study was to determine how the influence of professional skepticism and independence on fraud detection. The research method used in this study is a descriptive and verification method with a quantitative approach. The population of this study is the external auditor of the Public Accounting Firm in Bandung with a sample of 38 respondents. Data were collected by distributing questionnaires. The data analysis technique used in this research is SEM-Partial Least Square (PLS) using SmartPLS 3.2.9 software. The results showed that professional skepticism and independence effect on fraud detection.
Pengaruh Perencanaan Dan Anggaran Berbasis Kinerja Terhadap Akuntabilitas Kinerja (Survei Pada Badan Perencanaan Pembangunan, Penelitian dan Pengembangan Kabupaten Bandung) Inta Budi Setya Nusa; Ummi Ghoidah Mutmainnah
JEMBA Vol 2 No 2 (2022): Journal of Economics, Management, Business and Accounting
Publisher : Fakultas Ekonomi dan Bisnis Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jemba.v2i2.8539

Abstract

Akuntabilitas Kinerja masih terdapat permasalahan terkait Perencanaan dan Anggaran Berbasis Kinerja. Diantaranya yaitu terdapat Perencanaan masih belum mencapai target, maka dari itu masih perlu banyak perbaikan serta masih ada kekeliruan dari aparatur pemerintah bahwa keberhasilan dan kegagalan program dan kegiatan yang dilaksanakan hanya berdasarkan penyerapan anggaran berbasis kinerja menyebabkan hasil dari evaluasi sistem akuntabilitas kinerja instansi pemerintah masih menempati peringkat terendah. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Perencanaan terhadap Akuntabilitas Kinerja. Dan untuk mengetahui seberapa besar pengaruh Anggaran Berbasis Kinerja terhadap Akuntabilitas kinerja. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatis dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah 50 orang pegawai yang bekerja pada Badan Perencanaan Pembangunan, Penelitian dan Pengembangan Daerah Kabupaten Bandung. Sampel dalam penelitian ini menggunakan sampel jenuh dengan total sampel 50 responden. Metode analisis data yang digunakan dalam penelitian ini adalah metode SPSS 23. Hasil penelitian ini menunjukan baha Perencanaan dan Anggaran Berbasis Kinerja berpengaruh positif signifikan terhadap Akuntabilitas Kinerja pada Badan Perencanaan Pembangunan, Penelitian dan Pengembangan Daerah Kabupaten Bandung.
Co-Authors Ummi Ghoidah Mutmainnah