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EFEKTIVITAS BALANCED SCORECARD DALAM MANINGKATKAN KINERJA MANAJERIAL BADAN USAHA MILIK NEGARA (BUMN) R. Weddie Andriyanto; Mega Metalia
Journal of Accounting and Investment Vol 11, No 2: July 2010
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This paper has been withdrawn at the corresponding author's request for avoiding plagiarism reason.
Perbandingan Tingkat Kelengkapan Mandatory Disclosure dan Voluntary Disclosure Informasi Akuntansi antara Industri High-Profile dan Low-Profile R. Widdie Andriyanto; Mega Metalia
Journal of Accounting and Investment Vol 12, No 1: January 2011
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The purpose of this research is proofing empirically whether any differences the completeness level of disclosure between high-profile industry and low-profile, along with detecting to the best of the completeness level of disclosure in various company of industry sector in Indonesian Stock exchange. Difference completeness level voluntary disclosure that significant between high profile industry and low-profile. In this research, analysis instrument that be used is Disclosure Completeness Index and mean different test Independent Sample t-Test by conviction level 95% and error level 5%. The trial result Ha1 that be done 31 various company sector industry (15 high-profile companies and 16 low-profile industry) show that Sig. (2-tailed)/2 0,05/2, with the result that Ha1 accepted. It means there are differences completeness level mandatory disclosure that significant between high-profile industry and low-profile. Whereas trial result Ha2 to 28 various company sector industry (13 high-profile companies and 15 low-profile industry) show that Sig. (2-tailed)/2 0,05/2, with the result that Ha2 rejected. This case give evidence that there are not differences between completenees level voluntary disclosure that significant between high-profile industry and low-profile.
PENGARUH CORPORATE GOVERNANCE TERHADAP RESTATEMENT LAPORAN KEUANGAN Sari Indah Oktanti Sembiring; Mega Metalia
Jurnal Akuntansi dan Keuangan (JAK) Vol 24 No 1 (2019): Volume 24 Number 1, Januari 2019
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (997.411 KB) | DOI: 10.23960/jak.v24i1.117

Abstract

Using independent variable institutional ownership, managerial ownership, independent commissioner, audit committee, and BIG4, this research wanted to see the influence of corporate governance to financial restatement. By using sample of financial report from 2015 until 2017, this research found that institutional ownership is significant but unaccordance with the analyzed hypothesis. And the other independent variable is not significant with financial restatement. This founding may happened because the sample used in this research was not separated between the restated company because of error correction and because of the changes in accounting method that happened because the changes in accounting standard.
Factors Affecting The Financial Performance of Local Government An-tecedents in Indonesia Metalia Mega; Suhendro Saring
International Business and Accounting Research Journal Vol 6, No 1 (2022): January 2022
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.488 KB) | DOI: 10.35474/ibarj.v6i1.231

Abstract

This research aims to determine the effects of provincial revenue of the Audit Board of Indonesia (Badan Pemeriksa Keuangan, BPK) on the financial performance of district and city governments. Furthermore, financial performance is measured by four criteria: independence, economy, efficiency, and effectiveness. Multiple regression with panel data and fixed models were used by the 15 district and city governments from 2015 to 2019. The results showed that size of local government and the audit opinion of BPK have a positive effect, while the intergovernmental revenues does not have a positive effect.
PERAN INFORMASI MODAL INTELEKTUAL SEBAGAI VARIABEL MODERASI PADA HUBUNGAN ANTARA MODAL INTELEKTUAL DAN NILAI PERUSAHAAN Saring Suhendro; Usep Syaipudin; Mega Metalia
Jurnal Magister Akuntansi Trisakti Vol. 8 No. 2 (2021): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.378 KB) | DOI: 10.25105/jmat.v8i2.10175

Abstract

This paper empirically examines whether type of intellectual capital (IC) information affect market value of the firm. This paper also examines whether voluntary disclosure of intellectual capital information will strengthen the affect of intellectual capital information to market value of the firm. The samples were the banking industry firm listed on the Indonesia Stock Exchange from 2017-2019. The variable of type of IC information measured by Intellectual Capital Disclosure Index (ICDI) by modifying the approach of García-Meca and Martínez (2007). The study finds that IC positively effect on market value of the firms. Moreover, this study finds that IC information-especially voluntary disclosure also strengthen (as moderating variable) the IC effect on firm value.
Post-Pandemic Economic Recovery Strategy Through The UMKM and Tourism Sector: Experience From Indonesia Mega Metalia; Sobrotul Imtikhanah
Agregat: Jurnal Ekonomi dan Bisnis Vol. 6 No. 1 (2022)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

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Abstract

The Covid-19 outbreak, which has infected almost all parts of the world, has an impact on all dimensions, be it social, political and economic. The impact is felt, especially by UMKM and tourism, because these condsector has a great influence on economic growth, therefore there needs to be a special strategy in economic recovery. The aim of this paper is to look at the state of the world economy due to the pandemic, economic recovery strategies in the UMKM sector and tourism. The method used is descriptive qualitative by using a content analysis technique approach and literature study. From the results of this study, there are several countries that provide salary subsidies to workers, encourage the development of innovation, relaxation of loans and digitalization in both UMKM and tourism. Meanwhile, Indonesia's economic recovery strategy in the UMKM sectoris: providing assistance to business actors, providing tax incentives, credit relaxation and restructurization, expansion of working capital financing, product support, and e-learning training. Then the economic recovery strategy in the tourism sector, developing tourism products, developing tourist destinations, developing tourism human resources, developing tourism institutions, and managing tourism infrastructure.
Factors Affecting the Implementation of Accrual-Based Accounting Information Systems and The Impact on Accounting Information Quality-Evidence from Indonesia Mega Metalia; Sari Indah Oktanti Sembiring; Gandy Wahyu Maulana Zulma
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.1111

Abstract

This study aims to examine the effect of implementing regional financial regulations, employee competence and organizational commitment on the successful implementation of accrual-based accounting information systems and their impact on the quality of accounting information. This research is included in survey research with the type of investigation, this type of research is verification and explanatory research. This research is verificative (verificative research) and is explanatory (explanatory research) or causality (causal study) because this study aims to find out what and to what extent the factors that are estimated to affect a variable with the object of research h implementation of regional financial regulations (X1) , employee competence (X2), organizational commitment (X3), successful implementation of accrual-based accounting information system (Y) and quality of accounting information (Z). The population in this study were all Provincial/District/City Governments in Indonesia. The analytical design used in this research is quantitative data analysis with descriptive method. The quantitative analysis that will be carried out aims to determine the relationship between variables through hypothesis testing using structural equation modeling (Structural Equation Model-SEM) with the Partial Least Square (PLS) approach. The results of the study show that: (1) The implementation of regional financial regulations affects the success of the implementation of an accrual-based accounting information system, (2) Employee competence affects the success of the implementation of an accrual-based accounting information system, (3) Organizational commitment affects the success of the implementation of an accrual-based accounting information system. accruals, (4) The success of the application of accrual-based accounting information system affects the quality of accounting information.
Optimalisasi Peran BUMDes dalam Pengembangan Ekowisata melalui Business Plan dan Penguatan Mental Usaha di Desa Paguyuban Kecamatan Way Lima Kabupaten Pesawaran Sari Indah Oktanti Sembiring; Mega Metalia
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 4 (2023): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v3i4.1471

Abstract

Purpose: The establishment of the Telaga Batu Putih BUMDes aims to participate in village development and provide services to the community in its management carried out by the village government and the community. The existence of the Telaga Batu Putih village-owned enterprises (BUMDes) is expected to be able to improve the village economy to create community welfare. The purpose of this study was to determine whether the role of the Telaga Batu Putih BUMDes was optimal for the welfare of the village community or not. Because BUMDes Margo Guyub has a set of apparatus that have worked fine, but the BUMDes has not optimally marketed its business units. Methodology/approach: This research is a qualitative research with a descriptive approach. The place in this study is in the Paguyuban village Kecamatan Way Lima, Kabupaten Pesawaran. Results/findings: The results showed that the Telaga Batu Putih BUMDes has played a role in improving the welfare of the community, but it has not been optimal in its implementation, the factors that become obstacles in running a business are limited human resources, weak managerial capacity and low capital. Conclusion: The government's role is needed to conduct socialization and provide training and assistance to the community regarding the management of the Telaga Batu Putih BUMDes so that it can be carried out properly and professionally.
Relationship Between Risk Tasking And Sharia Bank Performance: Evidence From Islamic Bank In Asia Mega Metalia
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 1 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i1.25815

Abstract

Purpose: This study aims to examine the relationship between human capital efficiency (HCE), structural capital efficiency (SCE), capital employed efficiency (CEE), risk taking, sharia governance, and the performance of Islamic banks based on the maqasid shariah index (MSI), as well as the moderating effect of governance sharia on the relationship between risk taking and performance. Methodology/approach: This study uses secondary data from the Bankscope database for 2014 - 2018, The test is carried out using a dynamic panel regression two-step generalized method of moments (GMM). The total population is all non - window banking Islamic banks from various countries, namely 96 banks. The sample that passed the selection based on the criteria were 75 banks. Findings: The results showed that there was a significant positive relationship between HCE, SCE, and CEE with the performance of Islamic banks. Risk taking has a significant negative effect on performance. The results of this study further indicate that governance positively moderates the relationship between risk taking and performance. Practical implications: The results of the study can provide an analysis of the specific impact of the effect of the size category of Islamic banks on the performance of Islamic banks. Originality/value: One of the novelty of this study is the analytical model links the influence of intellectual capital proxied by HCE, SCE, and CEE, risk taking, sharia governance with sharia bank performance.
PENGARUH UKURAN DEWAN KOMISARIS DAN KOMISARIS INDEPENDEN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING Muhammad Syihab Abdullah; Mega Metalia
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 12 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh parsial antara ukuran dewan komisaris dan komisaris independen terhadap pengungkapan tanggung jawab sosial perusahaan serta penambahan profitabilitas sebagai variabel moderasi. Perusahaan pertambangan yang terdaftar di BEI periode 2019-2022 digunakan sebagai populasi pada penelitian ini. Jenis data yang digunakan adalah data sekunder sedangkan metode yang digunakan dalam penelitian ini menggunkan purposive sampling dan analisis penelitian mengunakan moderated regression analysis, yang di mana terdapat total 72 sampel. Hasil penelitian didapatkan bahwa pengujian secara parsial variabel ukuran dewan komisaris berpengaruh positif sedangkan variabel komisaris independen tidak memiliki pengaruh. Pada uji Pada uji moderasi profitabilitas didapatkan hasil bawah variabel tersebut tidak mampu memoderasi hubungan antara variabel ukuran dewan komisaris dan komisaris independen dengan variabel pengungkapan tanggung jawab sosial perusahaan.