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All Journal Jurnal Akuntansi dan Pajak Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) ACCRUALS (Accounting Research Journal of Sutaatmadja) JASS (Journal of Accounting for Sustainable Society) Jurnal Akuntansi dan Keuangan TSARWATICA (Islamic Economic, Accounting, and Management Journal) Mestaka: Jurnal Pengabdian Kepada Masyarakat Journal of Taxation Analysis and Review
Icih Icih
Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Mechanical Engineering Social Sciences Other

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THE EFFECT OF INVESTMENT OPPORTUNITY SET, ACCOUNTING CONSERVATISM, MANAGERIAL OWNERSHIP, PROFITABILITY, AND DIVIDEND POLICY ON FIRM VALUE Trisandi Eka Putri; Lolha Gantika; Icih Icih
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 01 (2022): Accruals Edisi Maret 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i01.948

Abstract

This study aims to determine the effect of the investment opportunity set, accounting conservatism, managerial ownership, profitability, and dividend policy on firm value either partially or simultaneously. The data used in this study is secondary data obtained from the financial statements of all companies listed on the Indonesia Stock Exchange from 2018 to 2020 and requires closing price data published by IDX on its official website, namely www.IDX.co.id. The sampling technique used in this research is the purposive sampling technique. By using this purposive sampling technique, 167 companies were obtained which could be used as samples in this study. The data analysis technique used in this study was multiple regression analysis and hypothesis testing which was carried out using the SPSS Version 22 program. The results showed that partially the variables of the investment opportunity set, profitability, and dividend policy had a positive and significant effect on firm value. While the variables of accounting conservatism and managerial ownership have no effect on firm value. The results also show that the investment opportunity set, accounting conservatism, managerial ownership, profitability, and dividend policy variables have an effect on firm value simultaneously.
PERAN GOOD CORPORATE GOVERNANCE DALAM MENGURANGI DAMPAK RISIKO PEMBIAYAAN TERHADAP PROFITABILITAS PERBANKAN SYARIAH Hasbi Nurhidayat; Icih Icih; Indah Umiyati
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 1 No 1 (2019)
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v1i01.77

Abstract

The purpose of a company is to generate profits. Companies must be able to generate profits for a certain period in order to maintain long-term survival. High and low ROA in Islamic banking can be influenced by the existence of business risks and Good Corporate Governance (GCG). This study was conducted to determine the role of good corporate governance in reducing the impact of financing risk on the profitability of Islamic banking. The population used in this study is Islamic commercial banks that implement good corporate governance. The sample selection technique used is purposive sampling. Samples that fit the criteria were obtained by 12 Islamic banks during the 2012-2017 observation period. The analytical tool used in this study is OLS regression and hypothesis testing using t test, f test, and determination coefficient using SPSS Statistics 22 and Microsoft Excel 2013 applications. The results of this study indicate that the financing risk variable has a negative effect on profitability. GCG variables have a positive effect on profitability and GCG variables can reduce the negative impact of financing risk on profitability.
Pengaruh Deposits, BOPO Dan NIM Terhadap Profit Distribution Management Pada Bank Umum Syariah Yang Terdaftar di JII Periode 2011-2014 Indri Dwidya Nurmalawaty Wat; Icih Icih; Sri Mulyati
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 1 No 1 (2019)
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v1i01.78

Abstract

This study aimed to analyze the factors affecting the Profit Distribution Management at Commercial Bank of sharia (BUS) in Indonesia. The dependent variable used in this study is Profit Distribution Management. Independent variables used in this study, among others Deposits, BOPO and NIM. This study used a sample of Islamic banks listed in the Jakarta Islamic Index (JII) in the 2011-2014 period. Data were collected using the technique purposive sampling. The total sample used in this study were 8 Islamic Banks. Data analysis was performed with the classical assumption and hypothesis testing with multiple regression method. Results from this study showed that the variables Deposits and BOPO significantly negative effect on the Profit Distribution Management, while the NIM variables do not significantly affect the distribution Profit Managemen.
PENGARUH DIVIDEN PAYOUT RATIO, FINANCIAL LEVERAGE DAN PROFITABILITAS TERHADAP BETA SAHAM Suci Ramadani; Sri Mulyati; Icih Icih
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 1 No 1 (2019)
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v1i01.79

Abstract

Jakarta Islamic Index is an index comprised of stocks that meet various criteria sharia. Islamic stocks beta is a measure of the risk of the shares belonging to sharia. This study aims to examine and determine the influence of fundamental factors to Islamic stock beta. Object of this research is the company that makes the Jakarta Islamic Index years 2011-2013, with purposive sampling technique gained 12 companies as the study sample. The independent variabel in this study is dividend payout ratio (DPR), financial leverage (FL) and profitability. This research using multiple regression analysis to test the hypotesis. Result showed that the variables dividen payout ratio has no effect on beta Islamic stock. Variable financial leverage and profitability variables significant positive effect on beta Islamic stock. Simultaneous dividen payout ratio, financial leverage and profitability significantly to the beta having an Islamic stock
ANALISIS PERBEDAAN PENGARUH PREMI, KLAIM, DAN INVESTASI TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN ASURANSI SYARIAH DENGAN ASURANSI KONVENSIONALPERIODE 2011-2013 Neneng Karyati; Sri Mulyati; Icih Icih
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 1 No 1 (2019)
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v1i01.81

Abstract

The purpose of this study was to determine the effect of differences in premiums, claims and investment returns to profit growth. The population is Islamic insurance company with conventional insurance in Indonesia. Based on the purposive sampling method, the sample totaled 9 companies Takaful and conventional insurance companies 9 with the observation period 2011-2013. The analysis technique used is multiple regression analysis. Conclusion on Islamic insurance company is that premiums and investment returns no effect on profit growth, while the claims of positive effect on earnings growth. Whereas in conventional insurance companies is that the premium does not affect the profit growth, while the claims and investment returns positive effect on earnings growth.
Analisis Pengaruh Ukuran Perusahaan, Jenis Industri, Umur Perusahaan, Dan Penerbitan Sukuk Terhadap Tingkat Pengungkapan Islamic Social Reporting (Isr) Pada Perusahaan Yang Terdaftar di Daftar Efek Syariah (Des) Tahun 2010-2012 Devi Citravury; Sri Mulyati; Icih Icih
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 1 No 1 (2019)
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v1i01.82

Abstract

The research aim of this study is to obtain an empirical evidence about factor that affect Islamic Social Reporting (ISR) in company’s annual report. The factors that used in this study such as: industry size, type industry, age of firm and issuance of Sukuk. Measurement of Islamic Social Reporting is based Islamic Social Reporting Index asseen from the company’s annual report. Populations in this study are all companies that listed in Shariah Securities (Daftar Efek Syariah-DES). DES are collection of securities that are not contradict with Islamic principles and have been approved by BAPEPAM and LK. The sampling method in thistudy is purposive sampling. The total number of samples in this study were 63 research samples. The analytical techniques was conducted by multiple regression method and also classical assumption test. The analysis showed that industry size, type industry, and age of firm significantly positive influence the the level of disclosure of Islamic Social Reporting (ISR) in Indonesia. Meanwhile, issuance of Sukuk had no effect to the level of disclosure of Islamic Social Reporting (ISR) in Indonesia.
DETERMINAN KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN SUBANG Imas Sofiah; Icih Icih; Trisandi Eka Putri
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 4, No 2 (2020): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (183.572 KB) | DOI: 10.32897/jsikap.v4i2.248

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh pemahaman standar akuntansi pemerintahan, komitmen berorganisasi dan penerapan kode etik oleh auditor inspektorat daerah terhadap kualitas laporan keuangan Kabupaten Subang. Populasi dalam penelitian ini adalah 60 Satuan Kerja Perangkat Daerah (SKPD) di Kabupaten Subang. Penentuan ukuran sampel menggunakan rumus Slovin sehingga sampel yang diambil sebanyak 52 SKPD. Bagian akuntansi dipilih sebagai responden dalam penelitian. Metode pengambilan sampel menggunakan metode proportionate stratified random sampling. Teknik analisis data yang digunakan adalah analisis regresi berganda dengan bantuan IBM SPSS Statistics 22 for Windows. Hasil penelitian menunjukkan bahwa secara parsial maupun simultan variabel  pemahaman standar akuntansi pemerintahan, komitmen berorganisasi dan penerapan kode etik oleh auditor inspektorat daerah berpengaruh positif dan signifikan terhadap kualitas laporan keuangan Kabupaten Subang.
PENGARUH LITERASI KEUANGAN, SIKAP LOVE OF MONEY, DAN PENGETAHUAN LAPORAN KEUANGAN TERHADAP PERILAKU PENGELOLAAN KEUANGAN UMKM DI WILAYAH KABUPATEN SUBANG Irwan Fathurrahman; Icih Icih; Asep Kurniawan
JASS (Journal of Accounting for Sustainable Society) Vol 2 No 01 (2020): VOL 02 NO 01 Tahun 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v2i01.615

Abstract

Many Micro, Small, Medium Enterprises (MSMEs) in Indonesia still do not conduct financial management behavior or there is no financial separation between business money and daily necessities. This study aims to determine the effect of financial literacy, love of money attitudes, and knowledge of financial statements on the behavior of financial management umkm in the Subang Regency. The population used in this research is MSME type of microbusiness in the area of ​​Subang Regency. The sampling technique used in this study is the "non-probability sampling" method and the sampling technique uses "purposive sampling". Samples taken as many as 120 people / respondents. The analytical tool used in this research is descriptive analysis, classic assumption test, and hypothesis testing using multiple regression. The results of this study indicate that financial literacy and attitude variables love of moneypartially positive and significant effect, while knowledge of financial statements is partially positive and not significant effect on financial management behavior. Then the three variables of financial literacy, the attitude of love of money and knowledge of financial statements simultaneously have a positive and significant effect on financial management behavior.
THE EFFECT OF COMPANY SIZE, COMPANY AGE, OWNERSHIP CONCENTRATION, LEVERAGE, AUDIT COMMITTEE, AND COMPANY PERFORMANCE, ON INTELLECTUAL CAPITAL DISCLOSURE Icih Icih; Putri Utami Permata Hati
JASS (Journal of Accounting for Sustainable Society) Vol 3 No 01 (2021): JASS Edisi Juni 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v3i01.892

Abstract

This study aims to determine the effect of firm size, firm age intellectual capital disclosure. The population used in this study are companies listed on the Indonesia Stock Exchange in 2017-2019. This study uses purposive sampling method for determining the sample. The method of analysis, ownership concentration, leverage, audit committee and company performance used in this study is multiple regression analysis with SPSS version 22 for windows program. The population in this study are all financial companies, totaling 94 companies listed on the Indonesia Stock Exchange, the number of financial companies sampled is 53 companies for 3 years of observation. Partially, the results of this study indicate that only the size of the company has an effect on the disclosure of intellectual capital. Meanwhile, firm age, ownership concentration, leverage, audit committee, and firm performance have no effect on intellectual capital disclosure. Simultaneously, the results of this study indicate that firm age, concentration of ownership, leverage, audit committee, and firm performance have a simultaneous effect on intellectual capital disclosure.
THE INFLUENCE OF LOCAL REVENUE, CAPITAL EXPENDITURE, ECONOMIC GROWTH OF GDP, GENERAL ALLOCATION FUNDS, FISCAL DECENTRALIZATION AND DIVERSIFICATION OF REGIONAL INCOME ON FISCAL STRESS Icih Icih; Rijal Fadillah
JASS (Journal of Accounting for Sustainable Society) Vol 3 No 02 (2021): JASS Edisi DESEMBER 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v3i02.893

Abstract

The purpose of this study is to determine and analyze the effect of local revenue (PAD), regional spending, economic growth (GRDP), general allocation funds, fiscal decentralization and diversification of regional income towards fiscal pressure on districts / cities in West Java Province. This study uses data from West Java which consists of 18 districts and 9 cities which have been observed for 5 yeras. This study used descriptive statistical analysis methods, multiple regression analysis and tested classical assumptions: normality, multicollinearity, heteroscedasticity, and automatic correlation.
Co-Authors Aes Sulastri Amelia Andini Ardela Soehartinah Gunawan Asep Kurniawan Dandi Nursihab Devi Citravury Dewita Febi Silviana Dinda Dwi Agista Dinda Nurliani Farida Rika Arini Hasbi Nurhidayat Hazelin Falina Binti Rosli Imas Sofiah Indah Umiyati Indri Dwidya Nurmalawaty Wat Irwan Fathurrahman Kalisma Ratna Apriani Lina Putri Selina Lintang Riyunti Lolha Gantika Muhamad Ramdan Gumelar Nenden Maulida Yuliawati Neneng Karyati Neng Susan Nurjanah Nisa Halimatusyadiah Nova Dwi Lestari Nova Nursafitri Nurul Adzra Nabilah Putri Utami Permata Hati Putri, Trisandi Eka Qurrota Ayuni Rijal Fadillah Rizka Fitri Nuraini Silvia Marcelina Sri Mulyati Suci Ramadani Vivian Nurul Insani Yanti Sumiyati Yuyun Yunengsih