Articles
<![CDATA[PENERIMAAN OPINI AUDIT GOING CONCERN BERDASARKAN LEVERAGE DAN FINANCIAL DISTRESS ]]>
<![CDATA[Rahman, Huda Aulia]]>
<![CDATA[ Jurnal Ekonomi : Journal of Economic Vol 11, No 1 (2020): Jurnal Ekonomi : Journal of Economic ]]>
Publisher : <![CDATA[Lembaga Penerbitan Unversitas Esa Unggul ]]>
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DOI: 10.47007/jeko.v11i1.2962
<![CDATA[AbstractThe purpose of this study is to determine the impact of leverage and financial distress on going concern audit opinions of mining sector companies listed on the Indonesia Stock Exchange (IDX) with the 2012-2017 research period. Leverage was proxied using debt to asset ratio (DAR), and financial distress was proxied using Altman Z-Score. The object of this research used were 17 mining sector companies selected based on the random purposive sampling method. This study used data processing logistic regression analysis using SPSS version 25. The results of this research was financial distress have negative effect on going concern modification opinions, while leverage had no effect on going concern audit opinion.                      Keywords: Financial Distress, Leverage, Going Concern Audit Opinion  ]]>
<![CDATA[Dampak Strategi Diversifikasi dan Leverage terhadap Kinerja Keuangan Klub-klub Sepak Bola di Liga Inggris ]]>
<![CDATA[Huda Aulia Rahman]]>
<![CDATA[ JURNAL ONLINE INSAN AKUNTAN Vol 4 No 1 (2019): Jurnal Online Insan Akuntan (Juni 2019) ]]>
Publisher : <![CDATA[Penelitian dan Pengabdian Masyarakat Universitas Bina Insani ]]>
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DOI: 10.51211/joia.v4i1.1109
<![CDATA[Abstrak: Penelitian ini bertujuan untuk mengetahui dampak strategi diversifikasi dan leverage terhadap kinerja keuangan klub-klub sepak bola di Liga Inggris. Strategi diversifikasi diukur menggunakan Indeks Herfindahl, leverage diproksikan dengan debt to asset ratio (DAR), sedangkan kinerja keuangan diproksikan menggunakan Return on Equity (ROE). Objek penelitian yang digunakan adalah 6 klub sepak bola yang diseleksi menggunakan metode random purposive sampling. Periode penelitian yang digunakan adalah tahun 2013 – 2017. Pengolahan data dilakukan menggunakan analisis regresi linear berganda dengan software SPSS versi 25. Hasil penelitian ini adalah strategi diversifikasi tidak berpengaruh terhadap kinerja keuangan, sedangkan leverage berpengaruh positif terhadap kinerja keuangan. Kata kunci: Klub Sepak Bola, Leverage, Kinerja Keuangan, Strategi Diversifikasi Abstract: This research aimed to determine the impact of diversification strategy and leverage on the financial performance of football clubs in the Premier League. The diversification strategy is measured using the Herfindahl Index, leverage is proxied by a debt to asset ratio (DAR), while financial performance is proxied using Return on Equity (ROE). The object of this research used were 6 football clubs that selected based on the random purposive sampling method. The research period used was 2013 – 2017. This research used data processing multiple linear regression analysis using SPSS 25. The results of this research were diversification strategy don’t affect financial performance, while leverage had a positive effect on financial performance. Keywords: Football Clubs, Leverage, Financial performance, Diversification Strategy]]>
<![CDATA[Agresivitas Pajak dan Faktor-faktor yang Memengaruhinya ]]>
<![CDATA[Huda Aulia Rahman]]>
<![CDATA[ JURNAL ONLINE INSAN AKUNTAN Vol 6 No 2 (2021): Jurnal Online Insan Akuntan (Desember 2021) ]]>
Publisher : <![CDATA[Penelitian dan Pengabdian Masyarakat Universitas Bina Insani ]]>
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DOI: 10.51211/joia.v6i2.1576
<![CDATA[Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh transfer pricing, profitabilitas, capital intensity, beban iklan, dan gender diversity terhadap agresivitas pajak. Populasi penelitian ini adalah perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Sampel penelitian yang digunakan yaitu 98 perusahaan sektor manufaktur yang dipilih berdasarkan metode purposive sampling. Metode penelitian yang digunakan adalah metode kuantitatif, dengan analisis regresi data panel. Hasil penelitian yang didapatkan yaitu profitabilitas berpengaruh positif terhadap agresivitas pajak, capital intensity berpengaruh negatif terhadap agresivitas pajak, sedangkan transfer pricing, beban iklan, dan gender diversity tidak berpengaruh terhadap agresivitas pajak. Kata kunci: Agresivitas Pajak, Beban Iklan, Capital Intensity, Gender Diversity, Profitabilitas, Transfer Pricing]]>
<![CDATA[Peningkatan Kemampuan Komputerisasi Akuntansi Perusahaan Dagang Menggunakan “Accurate” ]]>
<![CDATA[Lucia Ari Diyani]]>;
<![CDATA[Huda Aulia Rahman]]>;
<![CDATA[Indra Wijaya]]>
<![CDATA[ Aptekmas Jurnal Pengabdian pada Masyarakat Vol 2 No 1 (2019): APTEKMAS Volume 2 Nomor 1 2019 ]]>
Publisher : <![CDATA[Politeknik Negeri Sriwijaya ]]>
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DOI: 10.36257/apts.v2i1.1294
<![CDATA[The development of computerized accounting technology made the addition of accounting software developed. Everyone who is involved in the field of accounting is required to be able to operate computerized accounting. Accurate is one of the most frequently used apps by many companies in Indonesia, this can be seen from the number of job vacancies with criteria able to operate accurate. The purpose of this training was to improve the competence of computerized accounting, especially accurate. Not all vocational students recognize accurate as a practical and easy to operate application. Accurate is very important to be mastered by vocational students so they have value added to compete in the world of work. This training was part of community service. SMK Yapin was a school that is the target of training activities. The training provided includes: knowledge of features in the accurate software, initial database preparation in accurate software using advanced preparation, data entry process in sales module, data entry process in purchasing module, data entry process in cash module, bank and general journals, also checking the financial statements. The training was conducted in one day and divided into two sessions. The conclusion was that the training was very successful and add insight and skills for teachers and students of SMK Yapin.]]>
<![CDATA[Analisis Keuangan dan Prediksi Kebangkrutan Akibat Pandemi Covid-19 ]]>
<![CDATA[Lucia Ari Diyani]]>;
<![CDATA[Huda Aulia Rahman]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 1 (2022): Jurnal Akuntansi Keuangan dan Bisnis ]]>
Publisher : <![CDATA[Politeknik Caltex Riau ]]>
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DOI: 10.35143/jakb.v15i1.5326
<![CDATA[AbstrakTujuan penelitian ini untuk menilai beberapa faktor yang berpotensi dapat mengindikasikan kesulitan keuangan dan mengarah pada kebangkrutan. Penilaian dilihat dari kinerja keuangan pada setahun sebelum covid 19 dan setahun selama pandemi covid-19. Selain rasio keuangan, model Altman Z-Score digunakan untuk memprediksi kebangkrutan perusahaan. Penelitian ini dilakukan pada perusahaan yang bergerak di bidang jasa marketing untuk suku cadang kapal. Kinerja keuangan perusahaan dinilai berdasarkan rasio keuangan. Nilai ROA dan ROE PT KMB berada dalam kondisi tidak baik karena sangat rendah dibandingkan dengan standar industri. Rasio likuiditas yang diproksikan dengan current ratio dan cash ratio memperlihatkan penurunan current ratio, yang berarti perusahaan mengalami masalah likuiditas untuk melunasi utang jangka pendek. Rasio solvabilitas yang diproksikan dengan DAR dan DER menunjukkan bahwa laba ditahan perusahaan semakin mengecil akibat kerugian, sehingga ekuitas perusahaan merosot tajam. Rasio aktivitas yang diproksikan assets turnover dan fixed assets turnover menunjukkan bahwa terdapat penurunan atas perputaran aset dan aset tetap yang juga memberikan sinyal bahwa aktivitas penjualan melemah. Hasil penelitian menunjukkan bahwa kinerja keuangan perusahaan tidak dalam kondisi yang baik berdasarkan analisis rasio keuangan serta model Altman Z-Score. Kata kunci: Financial Ratio Analysis, Financial Performance, Bankruptcy Prediction Abstract The purpose of this study was to assess several factors that could potentially indicate financial difficulties and lead to bankruptcy. The assessment is seen from financial performance in the year before covid 19 and a year during the covid-19 pandemic. In addition to financial ratios, the Altman Z-Score model is used to predict company bankruptcy. This research was conducted on companies engaged in marketing services for ship spare parts. The company's financial performance is assessed based on financial ratios. PT KMB's ROA and ROE values are not in good condition because they are very low compared to industry standards. The liquidity ratio proxied by the current ratio and cash ratio shows a decrease in the current ratio, which means the company is experiencing liquidity problems to pay off short-term debt. The solvency ratio proxied by DAR and DER shows that the company's retained earnings are getting smaller due to losses, so the company's equity has fallen sharply. The activity ratio proxied by assets turnover and fixed asset turnover shows that there is a decrease in asset and fixed asset turnover which also signals that sales activity is weakening. The results showed that the company's financial performance was not in good condition based on the analysis of financial ratios and the Altman Z-Score model. Keywords: Analisis Rasio Keuangan, Kinerja Keuangan, Prediksi Kebangkrutan]]>
<![CDATA[EDUKASI PENYUSUNAN LAPORAN KEUANGAN BAGI PENGUSAHA MUDA DI SEKTOR UMKM DAN START-UP KREATIF ]]>
<![CDATA[Chita Oktapriana]]>;
<![CDATA[Lucia Ari Diyani]]>;
<![CDATA[Huda Aulia Rahman]]>
<![CDATA[ JMM (Jurnal Masyarakat Mandiri) Vol 7, No 1 (2023): Februari ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Mataram ]]>
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DOI: 10.31764/jmm.v7i1.12087
<![CDATA[Abstrak: Kegiatan pelatihan ini merupakan sebuah bentuk pengabdian kepada masyarakat yang berfokus pada permasalahan mitra berupa kurangnya kemampuan dalam menyusun dan menyajikan laporan keuangan sesuai Standar Akuntansi Keuangan (SAK) yang tepat. Tujuan pelatihan ini adalah untuk meningkatkan pemahaman peserta dalam membuat laporan keuangan yang tepat agar mampu menjadi dasar pengambilan keputusan internal dan menjadi instrumen pengajuan kredit modal usaha. Metode yang digunakan adalah service learning yang memuat tiga tahapan berupa persiapan, pelaksanaan dan evaluasi dimana pada tahapan pelaksanaan menggunakan pendekatan Participatory Action Research (PAR). Tahap evaluasi yang dilakukan berupa penilaian tingkat pemahaman melalui hasil pre test dan post test. Mitra pelatihan adalah 32 orang pengusa muda di sektor UMKM dan start-up kreatif yang tergabung dalam himpunan pengusaha muda desa Jatireja-Cikarang. Setelah dilakukan serangkaian pelatihan, hasil yang diperoleh adalah peningkatan pemahaman materi dan kemampuan teknis terkait penyusunan laporan keuangan sesuai SAK sebesar rata-rata 68%. Selain itu, tingkat kepuasan mitra pada pelatihan ini mencapai 87% menyatakan sangat puas.Abstract: This training activity is a form of community service that focuses on partner problems in the form of a lack of ability to prepare and present financial reports according to appropriate Financial Accounting Standards (FAS). The purpose of this training is to increase participants' understanding in making appropriate financial reports so that they can become the basis for internal decision making and become an instrument for applying for business capital loans. The method used is service learning which contains three stages in the form of preparation, implementation and evaluation where the implementation stage uses a Participatory Action Research (PAR) approach. The evaluation phase is carried out in the form of an assessment of the level of understanding through the results of the pre-test and post-test. The training partners are 32 young entrepreneurs in the MSME sector and creative start-ups who are members of the Jatireja-Cikarang village young entrepreneur association. After conducting a series of training, the results obtained were an increase in understanding of the material and technical skills related to the preparation of financial reports in accordance with SAK by an average of 68%. In addition, the level of partner satisfaction in this training reached 87%, stating they were very satisfied.]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Penghindaran Pajak pada Perusahaan Food and Beverage ]]>
<![CDATA[Lucia Ari Diyani]]>;
<![CDATA[Huda Aulia Rahman]]>
<![CDATA[ Studi Akuntansi dan Keuangan Indonesia Vol 5 No 1 (2022): Studi Akuntansi dan Keuangan Indonesia (SAKI) ]]>
Publisher : <![CDATA[Universitas Prasetiya Mulya ]]>
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DOI: 10.21632/saki.5.1.118-140
<![CDATA[This study aims to examine the effect of advertising expense, capital intensity, and sales growth on tax avoidance and uses firm size as a moderating variable. The research population comes from the food & beverage sector which is one of the government's priorities as a driving force for the national economy. The company is listed on the Indonesia Stock Exchange for eight periods, namely 2013-2020. This research is a causal research and uses quantitative methods which are processed using panel data regression analysis techniques. The results show that sales growth has a positive impact on tax avoidance, while advertising expenses and capital intensity have no impact. Then, company size is only able to moderate the effect of sales growth on tax avoidance.]]>
<![CDATA[DETEKSI MANIPULASI LAPORAN KEUANGAN MENGGUNAKAN BENEISH M-SCORE PADA PERUSAHAAN BUMN ]]>
<![CDATA[Amelia, Rima]]>;
<![CDATA[Rahman, Huda Aulia]]>
<![CDATA[ Jurnal Ekonomi : Journal of Economic Vol 15, No 2 (2024): Jurnal Ekonomi : Journal of Economic ]]>
Publisher : <![CDATA[Lembaga Penerbitan Unversitas Esa Unggul ]]>
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DOI: 10.47007/jeko.v15i2.8484
<![CDATA[The aim of this research is to analyze financial statement manipulation as well as look for the influence of eight financial ratios on financial statement manipulation using the Beneish M-Score method. This research is quantitative, using secondary data. The population of this research is state-owned companies listed on the Indonesia Stock Exchange in 2021–2023. The sampling technique used was a purposive sampling method, so the number of samples was 24 state-owned companies. The data analysis methods used are descriptive statistics, logistic regression testing, and hypothesis testing using SPSS 26 software. The research results show that, partially, the DSRI and GMI variables have a positive effect on financial report manipulation, LVGI and TATA have a negative effect on financial statement manipulation, and AQI, SGI, DEPI, and SGAI have no effect on financial statement manipulation. During the 2021–2023 period, there were 25 companies in the manipulator category, while there were 47 non-manipulator companies.]]>
<![CDATA[Pengaruh Profitabilitas, Transfer Pricing, dan Intangible Asset terhadap Pemanfaatan Tax Haven ]]>
<![CDATA[Rahman, Huda Aulia]]>;
<![CDATA[Diyani, Lucia Ari]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol 17 No 2 (2024): Jurnal AKuntansi Keuangan dan Bisnis ]]>
Publisher : <![CDATA[Politeknik Caltex Riau ]]>
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DOI: 10.35143/jakb.v17i2.6399
<![CDATA[Gagasan penelitian ini muncul karena banyak praktik penghindaran pajak melalui pemanfaatan tax haven. Tujuan penelitian untuk mencari Pengaruh Profitabilitas, Transfer Pricing, dan Intangible Asset pada Pemanfaatan Tax Haven. Jenis penelitian bersifat kausal, dengan menguji hipotesis pengaruh 3 variabel yaitu profitabilitas, transfer pricing serta intangible assets pada tax haven. Data sekunder yang didapatkan dari website BEI digunakan pada penelitian ini. Teknik pengambilan sample dengan purposive random, dan diolah menggunakan SPSS 26 dengan analisis regresi linier berganda. Populasi penelitian dipersempit melalui kriteria-kriteria: Perusahaan sektor manufaktur di BEI tahun 2020-2022, melakukan IPO sebelum 2020, memiliki piutang pihak berelasi, memiliki aset tidak berwujud, mempunyai afiliasi pada negara Tax Haven, dan perusahaan yang tidak disuspensi serta menyediakan data keuangan lengkap. Melalui kriteria tersebut maka menyisakan 96 data dari 169 populasi. Hasil penelitian adalah Profitabilitas yang diproksikan ROA memberi pengaruh positif pada pemanfaatan tax haven, begitu juga dengan Transfer pricing dan Intangible asset.]]>
<![CDATA[FAKTOR APA SAJAKAH YANG MEMPENGARUHI PEMAHAMAN STANDAR AKUNTANSI KEUANGAN PADA IMPLEMENTASI KURIKULUM MERDEKA? ]]>
<![CDATA[Diyani, Lucia Ari]]>;
<![CDATA[Oktapriana, Chita]]>;
<![CDATA[Rahman, Huda Aulia]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v29i1.1744
<![CDATA[Merdeka Belajar Kampus Merdeka (MBKM) Program has been launched since 2020. One of the requirements is that the courses offered are courses without prerequisites, but in practice there are courses with prerequisites. MBKM participants come from different study programs, so they have different absorption capacities. On the basis of these problems, a research idea emerged to look for factors that influence understanding of Financial Accounting Standards in the implementation of MBKM. The population uses MBKM participants in odd semester 2021/2022 Intermediate Accounting classes who come from public and private universities in Indonesia. Sampling using a purposive non-random method, more precisely judgment sampling. 124 respondents met the requirements and after conducting moderated regression analysis, the results of simultaneous testing were Education, Study Period, and Accounting Insights which had a positive effect on the understanding of all financial accounting standards issued by the Ikatan Akuntan Indonesia. While testing separately, Accounting Education and Insights had a positive effect but Study Period had no effect. In addition, the variable majors in high school are not able to moderate the influence of Education, Study Period and Accounting Insights on understanding of financial accounting standards. Research results can contribute input to universities and the government.]]>
