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All Journal Jurnal Ilmiah Mahasiswa FEB Jurnal Akuntansi Multiparadigma Infestasi JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Riset Akuntansi Dan Bisnis Airlangga Owner : Riset dan Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Balance Vocation Accounting Journal International Journal of Business, Economics, and Social Development JRABA Indonesian Accounting Literacy Journal Jurnal Ekbis (Ekonomi & Bisnis) Economics Professional in Action (E-Profit) Jurnal Bhakti Karya dan Inovatif Kajian Akuntansi In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism)
Elok Faiqoh Himmah
Politeknik Negeri Bandung
Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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PERSEPSI ETIS MAHASISWA AKUNTANSI MENGENAI SKANDAL ETIS AUDITOR DAN CORPORATE MANAGER Himmah, Elok Faiqoh
Jurnal Akuntansi Multiparadigma Vol 4, No 1 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (733.871 KB)

Abstract

Abstract. Student’s Ethical Perspective on Auditor’s Ethics Scandal and Corporate Manager. The purpose of this study is to obtain empirical evidence about the influence of ethical orientation (idealism and relativism), gender and level of knowledge of the accounting student’s perceptions regarding ethical scandals by accountant and corporate managers with research model developed by Comunale et al (2006). Results of the analysis in this study indicated that idealism, gender and level of knowledge of the public accounting profession and accounting scandals accounting affected student’s perceptions of the ethical scandals auditors and corporate manager. On the other hand, relativism variables had no effect on accounting students perceptions regarding ethical scandals auditors and corporate manager.Abstrak. Persepsi Etis Mahasiswa Akuntansi Mengenai Skandal Etis Auditor Dan Corporate Manager. Tujuan penelitian ini adalah untuk mendapatkan bukti empiris mengenai pengaruh orientasi etis (idealisme dan relativisme), gender, dan tingkat pengetahuan terhadap persepsi mahasiswa akuntansi mengenai skandal etis auditor dan corporate manager dengan model penelitian yang dikembangkan oleh Comunale et al (2006). Hasil analisis dalam penelitian ini menunjukkan bahwa idealisme, gender, dan tingkat pengetahuan tentang profesi akuntan publik dan skandal akuntansi berpengaruh terhadap persepsi mahasiswa akuntansi mengenai skandal etis auditor dan corporate manager. Sedangkan, variabel relativisme berpengaruh terhadap persepsi mahasiswa akuntansi mengenai skandal etis auditor dan corporate manager.
PERSEPSI ETIS MAHASISWA AKUNTANSI MENGENAI SKANDAL ETIS AUDITOR DAN CORPORATE MANAGER Himmah, Elok Faiqoh; Kamayanti, Ari
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.422 KB)

Abstract

Tujuan penelitian ini adalah untuk mendapatkan bukti empiris mengenai pengaruh orientasi etis (idealisme dan relativisme), gender, dan tingkat pengetahuan terhadap persepsi mahasiswa akuntansi mengenai skandal etis auditor dan corporate manager dengan model penelitian yang dikembangkan oleh Comunale et al  (2006). Sampel penelitian adalah mahasiswa akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya yang telah dan sedang menempuh mata kuliah etika bisnis dan profesi. Penelitian ini menggunakan kuisioner untuk memperoleh data primer. Sejumlah 165 kuisioner yang disebarkan, tetapi hanya 152 kuisioner yang dapat diolah sesuai kriteria sampling. Metode yang digunakan dalam penelitian ini adalah metode campuran, sebagai kombinasi dari metode kuantitatif (statistik deskriptif) dan kualitatif. Hasil analisis dalam penelitian ini menunjukkan bahwa idealisme, gender, dan tingkat pengetahuan tentang profesi akuntan publik dan skandal akuntansi berpengaruh terhadap persepsi mahasiswa akuntansi mengenai skandal etis auditor dan  corporate manager. Sedangkan, variabel relativisme berpengaruh terhadap persepsi mahasiswa akuntansi mengenai skandal etis auditor dan corporate manager. Selanjutnya, penelitian ini dikembangkan dengan mengekplorasi ungkapan-ungkapan mahasiswa akuntansi mengenai persepsi mereka terhadap skandal etis auditor dan corporate manager berdasarkan dimensi spiritualitas dan emosional. Hal tersebut mengindikasikan bahwa tingkat idealisme tinggi mahasiswa akuntansi, bisa jadi dibentuk oleh lingkungan pendidikan yang sarat dengan nilai spiritualitas. Tingkat relativisme tinggi mahasiswa akuntansi mengindikasikan ada keterkaitan dengan emosional dalam memberikan pertimbangan etis mengenai skandal etis auditor dan corporate manager. Kata kunci: Skandal Etis, Idealisme, Relativisme,  Gender, Tingkat Pengetahuan, Persepsi Etis, Pendidikan etika
PERSEPSI ETIS MAHASISWA AKUNTANSI MENGENAI SKANDAL ETIS AUDITOR DAN CORPORATE MANAGER Elok Faiqoh Himmah
Jurnal Akuntansi Multiparadigma Vol 4, No 1 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (733.871 KB) | DOI: 10.18202/jamal.2013.04.7180

Abstract

Abstract. Student’s Ethical Perspective on Auditor’s Ethics Scandal and Corporate Manager. The purpose of this study is to obtain empirical evidence about the influence of ethical orientation (idealism and relativism), gender and level of knowledge of the accounting student’s perceptions regarding ethical scandals by accountant and corporate managers with research model developed by Comunale et al (2006). Results of the analysis in this study indicated that idealism, gender and level of knowledge of the public accounting profession and accounting scandals accounting affected student’s perceptions of the ethical scandals auditors and corporate manager. On the other hand, relativism variables had no effect on accounting students' perceptions regarding ethical scandals auditors and corporate manager.Abstrak. Persepsi Etis Mahasiswa Akuntansi Mengenai Skandal Etis Auditor Dan Corporate Manager. Tujuan penelitian ini adalah untuk mendapatkan bukti empiris mengenai pengaruh orientasi etis (idealisme dan relativisme), gender, dan tingkat pengetahuan terhadap persepsi mahasiswa akuntansi mengenai skandal etis auditor dan corporate manager dengan model penelitian yang dikembangkan oleh Comunale et al (2006). Hasil analisis dalam penelitian ini menunjukkan bahwa idealisme, gender, dan tingkat pengetahuan tentang profesi akuntan publik dan skandal akuntansi berpengaruh terhadap persepsi mahasiswa akuntansi mengenai skandal etis auditor dan corporate manager. Sedangkan, variabel relativisme berpengaruh terhadap persepsi mahasiswa akuntansi mengenai skandal etis auditor dan corporate manager.
AN ANALYSIS OF THE EFFECT OF EARNINGS PERSISTENCE, GOOD CORPOARATE GOVERNANCE, AND ACCRUAL COMPONENT TO EARNINGS QUALITY ON BANKING IN INDONESIA IN 2011-2015 Elok Faiqoh Himmah
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3, No 1 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.939 KB) | DOI: 10.31093/jraba.v3i1.93

Abstract

This study aims to examine empirically the effect of earnings persistence, good corporate governance, and the accrual component of the quality of earnings in the banking sector in Indonesia. Data analysis was performed using quantitative descriptive method that aims to provide an overview of the nature of things that took place at the time the research was done. The study sample consisted of 25 banks listed on the Indonesia Stock Exchange (IDX) with data for a period of 5 years (2011-2015). The results showed that the accrual component of earnings persistence and significant effect on the quality of earnings. The resulting value is significantly smaller than 0.05. While GCG no significant effect on the quality of earnings in the banking sector in Indonesia, where significant value is greater than 0.05. This Study contributes to the existing Earnings Persistence, corporate governance, accrual component and earnings quality literature in emerging markets. In addition, this study offers some useful insights for regulators and policy makers by testing the effect of Banking Indonesia’s reforms on earnings quality  
DETERMINANT OF CAPITAL STRUCTURE ON MULTINATIONALITY COMPANY IN INDONESIA Elok Faiqoh Himmah; Sedianingsih Sedianingsih
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 15 No 2 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v15i2.7252

Abstract

This study aims to examine the factors that affect the capital structure. This research use independent variable that is multinational, managerial ownership, tax uncertainty, while the control variable is effective tax rate, profit growth, return on asset, firm size, current ratio, capital intensity, and inventory intensity. The population of this study consists of all non-financial companies listed on the Indonesia Stock Exchange from 2012-2016. The sample of this research is multinational company which means having subsidiaries outside Indonesia. Statistical method used in this research is multiple linear regression analysis. The results of this study indicate that multinationality, managerial ownership, and uncertainty tax have no significant effect on capital structure. while for control variable, return on asset and firm size that have significant influence to capital structure. Keywords: capital structure, multinational company, multiple regression
Analysis of Tax Elimination with Thin Capitalization Elok Faiqoh Himmah
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 2 (2020): Agustus
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v4i2.1399

Abstract

This study aims to analyze thin capitalization which is used as a way of tax avoidance. This study uses independent variables namely multinational, managerial ownership, audit committee, while the control variables are effective tax rates, profit growth, asset returns, company size, current ratio, capital intensity, and inventory intensity. The study population consisted of all non-financial companies listed on the Indonesia Stock Exchange from 2015-2019. The sample of this research is a multinational non-financial company which means having a subsidiary outside Indonesia. The statistical method used in this study is multiple linear regression analysis. The results of this study indicate that multinationality, managerial ownership, and audit committee have no significant effect on thin capitalization. As for the control variables, return on assets and company size have a significant effect on thin capitalization.
Analisis Faktor Struktur Modal pada Perusahaan Penanaman Modal Asing di Indonesia Elok Faiqoh Himmah
Economics Professional in Action (E-Profit) Vol 1 No 01 (2019): Economic Professional in Action (E-PROFIT)
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1069.742 KB) | DOI: 10.37278/eprofit.v1i01.181

Abstract

Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi struktur modal. Penelitian ini menggunakan variabel independen yaitu kepemilikan manajerial dan ketidakpastianpajak.Populasi penelitian ini terdiri dari semua perusahaan non-keuangan yang terdaftar di BursaEfek Indonesia dari 2012-2016. Sampel penelitian ini adalah perusahaan pemilik modal asing yangada di Indonesia. Metode statistik yang digunakan dalam penelitian ini adalah analisis regresi linierberganda. Hasil penelitian ini menunjukkan bahwa kepemilikan manajerial, dan pajak ketidakpastiantidak berpengaruh signifikan terhadap struktur modal.
Perspektif Multinasionality dan Kepemilikan Institusional Terhadap Thin Capitalization Perusahaan Asing Elok Faiqoh Himmah
Economics Professional in Action (E-Profit) Vol 2 No 2 (2020): Economic Professional in Action (E-PROFIT)
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (562.227 KB) | DOI: 10.37278/eprofit.v2i2.305

Abstract

This study aims to analyze the thin capitalization that is applied in multinational companies for the effectiveness and efficiency of corporate financing. This study uses independent variables namely multinational and managerial ownership. The study population consisted of all non-financial companies listed on the Indonesia Stock Exchange from 2017-2019. This study takes a sample from multinational companies that are non-financial institutions. This study uses multiple linear regression analysis as a statistical method. The independent variables used in this study are multinational and managerial ownership, then the dependent variable is thin capitalization.
Pembinaan Sistem Akuntansi Dalam Pengelolaan Ukm Kampung Boneka Kaca Dian Meila; Elok Faiqoh Himmah
Jurnal Bhakti Karya dan Inovatif Vol 2 No 2 (2022): Jurnal Bhakti Karya dan Inovatif
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/bhaktikaryadaninovatif.v2i2.568

Abstract

At The end of 2019, the world was shocked by the Covid-19 which had an impact of the economy in the word especially for Small and Medium Enterprise Business in Indonesia. Based on data, there are 949 reports from Small and Medium Enterprise Business had impact from Covid-19 (Kompas, 27 Maret 2020). The Small and Medium Enterprise is one of the business that greay demand by the people in Indonesia. ). The Small and Medium Enterprise come from all variant public. The product offered are also diverse. The number of business people is also increasing every year. The Small and Medium Enterprise Business are also able to opportunities a new job for other people. So, it’s very reasonable if the Small and Medium Enterprise is growing day by day and the people are excited for it. This business is also a concern the government because The Small and Medium Enterprise can give a big impact on the economy sector in the country. In fact, The Small and Medium Business people have a difficulty in carrying out their business activities because one of the impacts Covid-19 is a decrease in people purchasing power which impact to The Small and Medium Business a decrease in sales. So that, The Small and Medium Business must be able to go digital marketing product that is right on target in order to increase sales in pandemic Covid-19. This problem occurs in the Small and Medium Business at Doll Village in Kopo Sayati, Bandung Regency. We can help the problem in the Small and Medium Business at Doll Village, we can as a lecture in accounting department and as a form of college Tridharma, so we provide a coaching about the managing finances are good, planning a sales target during the pandemic Covid-19, apply the digital marketing product so had a impact increase online sales that can be accepted by the public.
Analisis Sistem Informasi Akuntansi Penjualan Dan Pembelian Bahan Baku Pt Sagitarius Aceu Ardiansyah; Adam Karim Nurdiansyah; Ester Christianty; Febi Febriani; Muhamad Fadli Nur Insan; Elok Faiqoh Himmah
Jurnal Bhakti Karya dan Inovatif Vol 2 No 2 (2022): Jurnal Bhakti Karya dan Inovatif
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/bhaktikaryadaninovatif.v2i2.572

Abstract

Companies are the forerunner of economic activity. The development of the times makes every company must be more innovative and creative, one of which is in the use of technology. The accounting information system is the main foundation in every business process in order to present information on the company's financial statements. The company makes sales as the company's main goal in seeking profit. Sales is one of the company's business operations which is the core and becomes crucial information for the owners of the company's capital. PT Sagittarius is a company engaged in property and real estate that provides housing development services and is sold either in cash or on credit. Sales on credit are made through the bank, so PT Sagittarius will still receive cash from the bank that has been selected as the lender. In this case, there are several internal control systems on sales that need to be re-analyzed and provide recommendations. The sales accounting information system is the object of research to ascertain how effective and efficient the sales accounting system is for PT. Sagitarius.
Co-Authors Aceu Ardiansyah Adam Karim Nurdiansyah Adhira Ghea Nofayaza Agnes Andriani Amanda, Verna Budi Andhika Anandya Anike Putri Anike Putri, Anike Annisa Nadiyah Rahmani Annisa Nadiyah Rahmani Aravina Auliya Ari Kamayanti Arsheilla Tiara Rahayudhy Asti Syariah Putri Aulia, Azwani Azwani Aulia Beckham Butar Butar Beckham Butar Butar Bimo, Antonius Cristiani, Ester Devianti Safira Dhea Rizki Hertina Dhea Rizki Hertina Dianty, Astari Dinda Nurasiah Dinda Nurasiah EKO PURWANTO Eko Purwanto Ester Christianty Febi Febriani Fitri Fitri Ismy Danty Jisika Jisika Jisika Jisika Johannes Kristian Siregar Kaca Dian Meila Kusnadi, Hani Kustyanti Lestari, Putri Gantine Lita Permata Umi Luntungan, Antonius Bimo Rentor Meila, Kaca Dian Muhamad Fadli Nur Insan N. Heriyah Nelly Tri Nurhayati Neng Euis Rahmawati Nugraha, Albi Nur Zahra Luthfiani Nur Zahra Luthfiani Putranda, Muhammad Imaduddin Refika Nurul Arsyita Refika Nurul Arsyita Rosmayanti Rosmayanti Sedianingsih, Sedianingsih Siregar, Johannes Kristian Suli Nurfiani Vana Jelita Vana Jelita Vivi Novila Dachi Watini, Sinta Sukma Widi Dwi Aditia Widi Dwi Aditia