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All Journal Jurnal Bisnis dan Akuntansi Jurnal Mantik Community Engagement and Emergence Journal (CEEJ) Jurnal Akuntansi Educoretax Prosiding Seri Seminar Nasional Journal of Sustainable Community Service International Journal of Application on Economics and Business Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
SUFIYATI SUFIYATI
Fakultas Ekonomi Universitas Tarumanagara Jakarta
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences

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KEPATUHAN PELAPORAN WAJIB PAJAK (STUDI KASUS DI JAKARTA BARAT DAN TANGERANG) MERRY SUSANTI; SOFIA PRIMA DEWI; SUFIYATI SUFIYATI
Jurnal Bisnis dan Akuntansi Vol 19 No 2 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.826 KB) | DOI: 10.34208/jba.v19i2.268

Abstract

The purpose of this research was to obtain factors that influence taxpayer reporting compliance in West Jakarta and Tangerang. Data collection method was conducted by distributing questionnaires to lecturers in West Jakarta and Tangerang. Questionnaires were distributed from April 3 to May 26, 2017. Data processing methods were performed using SPSS. The results showed that taxpayers' awareness and willingness to pay taxes have influence on taxpayer reporting compliance of lecturer in West Jakarta and Tangerang while tax sanction, fiscus service, know-ledge and understanding of taxation regulation, and perception on effectiveness of tax system have no influence on taxpayer reporting compliance of lecturer in West Jakarta and Tangerang.
Factors Affecting The Selection Of Student Career As A Public Accountant Merry Susanti; Sofia Prima Dewi; Sufiyati Sufiyati
Jurnal Akuntansi Vol. 23 No. 2 (2019): May 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v23i2.588

Abstract

The purpose of this study is to determine factors that influence the selection of student career as a public accountant. The data collection method was conducted by distributing questionnaires to Universitas Tarumanagara students. The questionnaire distributed from August to October 2018. Data processing methods were carried out by using partial least square-structural equation modeling (PLS-SEM), which is the contribution of our research, whereas previous research used SPSS as their statistic tool. We also added the motivation variable that not used in the research that we replicate. The data is first tested for its validity and reliability followed by the multicollinearity test, F2 test, adjusted R2, and finally the t test.  The results showed that only financial rewards had a positive influence on the selection of student career as public accountants while professional training, professional recognition, social values, work environment, labor market considerations, personality, and self-motivation had no influence.
PEMBEKALAN PENCATATAN AKUNTANSI PERUSAHAAN DAGANG Sufiyati Sufiyati; Ilyas Burhanuddin Sibarani
PROSIDING SERINA Vol. 2 No. 1 (2022): PROSIDING SERINA IV 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (802.595 KB) | DOI: 10.24912/pserina.v2i1.19885

Abstract

Bersumber pada hasil survei pada mitra SMK Dhammasavana, ditemui kesulitan yang dialami oleh para siswa- siswi yaitu mereka masih menghadapi kendala dalam membuat jurnal transaksi dengan benar serta belum mendapatkan modul secara detail tentang akuntansi untuk perusahaan dagang. Membuat jurnal transaksi dengan benar merupakan fondasi dasar yang sangat penting dalam mempelajari akuntansi. Kami, tim dari FEB Universitas Tarumanagara memberikan solusi untuk masalah tersebut dengan membagikan pengetahuan teori tentang mencatat jurnal dengan tepat serta memberikan pelatihan modul akuntansi untuk perusahaan dagang. Membuat siswa- siswi SMK Dhammasavana dapat menguasai pencatatan jurnal akuntansi untuk perusahaan dagang adalah tujuan serta sasaran dari pelatihan ini. Tahapan yang dilakukan dalam pelatihan ini adalah melaksanakan surveiterlebih dulu serta dialog dengan kepala sekolah serta guru akuntansi SMK Dhammasavana. Berdasarkan temuan dari survey tersebut, tim dari FEB Universitas Tarumanagara mempersiapkan materi/modulyang sesuai dengan kendala yang dihadapi yaitu teori- teori akuntansi untuk perusahaan dagang dan menyiapkan contoh soal. Setelah modul selesai, dilakukan koordinasi untuk jadwal pelaksanaan pelatihan. Dalam kondisi pandemi,pelatihan dilakukan via Zoom ( secara online ) sebanyak dua kali pada tanggal 1 Maret dan 4 Maret 2022. Selama pelatihan siswa/i peserta pelatihan aktif dalam berdiskusi terutama saat membahas contoh soal dan latihan soal. Kesimpulan dari pelatihan ini adalah siswa memperoleh pengetahuan yang lebih dalam dalam menjurnal transaksi khususnya akuntansi pada perusahaan dagang. Hal ini tercermin dari diskusi selama pelatihan saat membahas latihan soal.
The Analysis of Factors Affecting Profitability Tiffany Tiffany; Sufiyati Sufiyati
International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i1.604-613

Abstract

Every company would want a good company performance in order to get maximum profit. The purpose of this study was to determine and identify the impact of company size, quick ratio, leverage, asset turnover and asset structure on profitability. The study covers all listed companies listed on the Indonesian Stock Exchange from 2017 to 2020. The testing in this study was carried out using the Eviews version 12 software and by taking samples using a purposive sampling technique with certain criteria. This study used secondary data and used multiple regression analysis to test hypotheses. The results of the study partially show that the firm size and debt to equity ratio variables have no negative effect on profitability. Quick ratio and asset structure have a negative effect on profitability. The asset turnover has no positive effect on profitability.
The influence of board and firm characteristics on the implementation of integrated reporting in financial services companies registered in BEI Dewa Ayu Intan Maheswari; Sufiyati Sufiyati
Jurnal Mantik Vol. 7 No. 2 (2023): Agustus: 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/mantik.v7i2.4030

Abstract

The integrated reporting framework is a framework that is used in the implementation of an integrated reporting. This framework consists of a number of financial reports, management records, corporate governance and remuneration, as well as a sustainability report. This conceptual framework is able to explain how companies create value for themselves. This study aims to analyze the factors that influence the implementation of integrated reporting of a company. Through non-probability sampling technique with purposive sampling method, 21 companies were obtained as samples and 42 data were used for observation. Then, the data was processed using SPSS 25 version for panel data regression analysis. The results of the study indicated that the projected board size, as measured by the total number of directors, and the projected board meetings, as measured by the number of combined board members' meetings in one year, have a positive and significant influence on the implementation of integrated reporting. Board independence and leverage have a positive and insignificant influence on the implementation of integrated reporting. Meanwhile, firm size has a negative and insignificant influence on the implementation of integrated reporting. Further research is expected to add other variables to improve previous studies
Training on Preparing Company Financial Position Reports Sufiyati Sufiyati; Melvin Vanwi Goenawan; Eric Bryan Lie
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 6 No. 1 (2025): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v6i1.1127

Abstract

Backgrounds: Accounting plays a vital role in recording business transactions and documenting a company’s assets and financial position. Financial statements are essential tools for presenting a company’s financial condition, with the statement of financial position providing a snapshot of assets, liabilities, and equity at a specific point in time. However, high school students often have limited understanding of this report, which can hinder their financial literacy and readiness for further education or practical application. Objectives: This training activity aimed to enhance accounting knowledge related to the preparation and understanding of the statement of financial position among grade XII students at SMA Kristoforus 1. Methodology: The training was conducted through face-to-face sessions in October 2025. The program began with identifying partner needs, particularly students’ limited comprehension of the statement of financial position. The teaching team designed interactive training sessions supported by structured modules, theoretical explanations, sample problems, group exercises, discussions, and quizzes to assess understanding. Findings: Students showed high levels of enthusiasm and active participation throughout the training, including asking questions and engaging in discussions. Quiz results demonstrated a significant improvement in students’ understanding of the statement of financial position, indicating that the training effectively strengthened their accounting comprehension. Conclusions: The training program proved effective in improving students’ understanding of the statement of financial position and enhancing their financial literacy. Interactive learning methods and practical exercises were key factors contributing to the success of the activity, suggesting that similar approaches can be applied to accounting education at the secondary school level.
Faktor-Faktor yang Mempengaruhi Harga Saham Rizqi Prima Hanifa Alethea; Sufiyati Sufiyati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 7 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i7.12720

Abstract

Stock price is one of the indicators commonly used by investors to assess a company's condition and future prospects. Changes in stock prices may be influenced by various factors originating from both internal and external conditions of the company. This study examines the effect of dividend policy and capital structure on stock prices of consumer non-cyclical companies in the food & beverages subsector listed on the Indonesia Stock Exchange during 2022–2024. Secondary data obtained from annual reports and financial statements were used in this study. The research sample was selected using a purposive sampling method and obtained 84 company sample data. Data were analyzed using panel data regression with the assistance of EViews 13 software. The results of the study indicate that dividend policy has a partial and significant negative effect on stock prices, while capital structure has no effect. This finding indicates that the lower the dividends distributed by a company, the greater investor interest in investing in that company.
Analisis Profitabilitas, Leverage, Likuiditas, dan Ukuran Perusahaan Terhadap Nilai Perusahaan Steward Tjia; Sufiyati Sufiyati
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 1 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i1.11498

Abstract

Penelitian ini menguji signifikansi peran profitabilitas, leverage, likuiditas, dan ukuran perusahaan terhadap nilai perusahaan pada industri konsumen primer di BEI untuk rentang waktu 2021–2024. Penerapan metode purposive sampling dalam pemilihan sampel menghasilkan 76 unit pengamatan. Melalui laman resmi Bursa Efek Indonesia serta situs web masing-masing perusahaan, data sekunder diperoleh dari laporan keuangan tahunan yang dipublikasikan. Analisis regresi linear berganda diterapkan sebagai metode pengujian utama dalam penelitian ini, dengan proses komputasi data yang dijalankan melalui perangkat lunak SPSS versi 27. Guna memastikan kelayakan model, pengujian tersebut dilengkapi dengan serangkaian uji asumsi klasik yang mencakup uji normalitas, multikolinearitas, heteroskedastisitas, serta autokorelasi. Hasil penelitian mengungkapkan bahwa profitabilitas dan likuiditas berpengaruh positif dan signifikan terhadap nilai perusahaan, sementara leverage tidak menunjukkan pengaruh yang signifikan, dan ukuran perusahaan terbukti berpengaruh negatif dan signifikan. Hasil ini mengimplikasikan bahwa investor di sektor Consumer Non-Cyclical sebaiknya menjadikan profitabilitas dan likuiditas sebagai indikator utama dalam mengevaluasi keputusan investasi, sementara pihak manajemen diharapkan dapat mengoptimalkan pemanfaatan aset serta menjaga tingkat likuiditas yang sehat guna mempertahankan dan meningkatkan nilai perusahaan secara berkelanjutan.
FACTORS AFFECTING STOCK PRICE WITH DIVIDEND POLICY AS MODERATING VARIABLE Jovena Lim; Sufiyati Sufiyati; Andreas Bambang Daryatno
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.78-89

Abstract

The goal of this research was to gather empirical evidence on the effect of Firm size, Return On Equity, Leverage and Net Profit Margin on stock price, using Dividend Policy as moderating variable in consumer non cyclicals companies listed on the Indonesia Stock Exchange between 2020 and 2022. The method which is used to obtain the sample were purposive sampling and the data that met the criteria were 42 data from 18 companies which were processed using Statistical Package for the Social Science (SPSS) vers 26.0. Partially, Return On Equity has a significant and positive effect on stock price, Leverage (DER) and Net Profit Margin have a significant and negative effect on Stock Price, while Firm Size (Ln Asset) has no significant and positive effect on Stock Price. Dividend policy (DPR) unable to moderate the effect of Firm size, Return On Equity, Leverage and Net Profit Margin on Stock Price.
DETERMINANTS AFFECTING EARNINGS PERSISTENCE Monica Salim; Sufiyati Sufiyati
International Journal of Application on Economics and Business Vol. 4 No. 1 (2026): February 2026
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v4i1.134-144

Abstract

Investors rely on financial reports, especially earnings, to analyze and help make decisions. Earnings persistence shows that a company can sustain stable earnings despite unpredictable events and uncertain conditions. This study is carried out to gain empirical insights on how several factors, such as leverage, firm size, sales volatility, cash flow volatility, and book-tax difference, influence earnings persistence in consumer non-cyclical manufacturing companies listed on the IDX (Indonesia Stock Exchange) from the year 2022 to 2024. Purposive sampling was applied in this study, resulting in 78 samples. The analysis was conducted with moderated regression analysis, utilizing the software Eviews 12 SV. The results from this research show that leverage negatively and significantly affects earnings persistence, while sales volatility positively and significantly affects earnings persistence. In contrast, firm size, cash flow volatility, and book–tax differences insignificantly impact earnings persistence. Based on these findings, management should control its use of debt to a minimum level and focus on increasing company sales to maintain earnings persistence over time. Researchers in the future are encouraged to examine other variables affecting earnings persistence or extend the research to broader sectors.
Co-Authors Andreas Bambang Daryatno Dewa Ayu Intan Maheswari Eric Bryan Lie Harris Wibowo Ilyas Burhanuddin Sibarani Jovena Lim Krista Putra Patarianno Melvin Vanwi Goenawan Merry Susanti Monica Salim Nindia Innekeputri Rizqi Prima Hanifa Alethea SOFIA PRIMA DEWI Steward Tjia Tiffany Tiffany