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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi Kompetif BALANCE Jurnal Akuntansi dan Bisnis Reviu Akuntansi, Manajemen, dan Bisnis Lex Stricta : Jurnal Ilmu Hukum Journal of Infrastructure Policy and Management (JIPM) Lex Librum : Jurnal Ilmu Hukum
Amalia, Rizki Fitri
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Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP HARGA SAHAM (Studi Kasus Pada Perusahaan Asuransi yang Terdaftar Di Bursa Efek Indonesia Periode 2015 sampai dengan 2017) Annisa, Mutiara Lusiana; Amalia, Rizki Fitri
Balance : Jurnal Akuntansi dan Bisnis Vol 3, No 2 (2018): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v3i2.1252

Abstract

This research purpose to know and explaining the effect of capital structure and profitability stock prices case of studies at the insurance companies that listed on the Indonesia Stock Exchange from period time of 2015 untul 2017. The type of research used is explanatory causality research with quantitative approach. Based on sampling technique “purposive sampling” researcher used 11 companies that meets the criteria. The method of analysis used in this research is statistical descriptive analysis multiple linear analysis. The result of the methods show that the capital structure and profitability have a significant effect on the structure of the stock price. The results of research for capital structure has an insignificant the stock price and profitability has a significant the stock price.
ANALISIS PERTIMBANGAN PUTUSAN HAKIM TERHADAP TINDAK PIDANA PEMBUNUHAN (STUDI KASUS PUTUSAN PENGADILAN NEGERI PRABUMULIH NOMOR: 25/PID. B/2021/PN/PBM) Sanjaya, Sanjaya; Amalia, Rizki Fitri; Affreddyan, Affreddyan; Roby, Roby; Butar, Darwin Butar
Lex Stricta : Jurnal Ilmu Hukum Vol. 1 No. 1 (2022): Agustus
Publisher : Sekolah Tinggi Ilmu Hukum Sumpah Pemuda Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (558.599 KB) | DOI: 10.46839/lexstricta.v1i1.2

Abstract

Abstrak Permasalahan yang diangkat dalam penelitian ini adalah, bagaimana analisa hakim didalam menjatuhkan sanksi pidana kepada terdakwa apakah telah memenuhi unsur keadilan, baik terhadap keluarga korban maupun terhadap pelaku itu sendiri. Faktor-faktor apa saja yang menjadi pertimbangan majelis hakim Pengadilan Negeri Prabumulih dalam menjatuhkan Putusan Pidana Nomor: 25/Pid.B/2021/PN Pbm terhadap tindak pidana pembunuhan. Metode yang digunakan dalam penelitian ini adalah Yuridis Normatif (Legal Research), pendekatan undang-undang (statute approach) dan pendekatan konseptual (conceptual approach), pendekatan Kasus (Case Approach). Hakim dalam menjalankan kekuasaan kehakimannya wajib menafsirkan hukum demi rasa keadilan masyarakat dan menemukan atau menafsirkan hukum sesuai dengan rasa keadilan dalam masyarakat itu, sebab hakim tidak terlepas dari masyarakat dimana ia berada dalam melakukan tugasnya. Sebagai penegak hukum, hakim mempunyai tugas dibidang yudisial, yaitu menerima, memeriksa, memutus dan menyelesaikan setiap perkara yang diajukan kepadanya. Kata Kunci: Hakim, Putusan, Tindak Pidana Pembunuhan Abstract The problem raised in this study is how the judge's analysis in imposing criminal sanctions on the defendant has fulfilled the elements of justice, both to the victim's family and to the perpetrator himself. What factors were taken into consideration by the judges of the Prabumulih District Court in passing the Criminal Decision Number: 25/Pid.B/2021/PN Pbm against the crime of murder. The methods used in this research are normative juridical (Legal Research), the statute approach and the conceptual approach, the case approach. Judges in exercising their judicial power are obliged to interpret the law for the sake of the community's sense of justice and find or interpret the law in accordance with the sense of justice in that society, because judges cannot be separated from the community where they are in performing their duties. As law enforcers, judges have a duty in the judicial field, namely to receive, examine, decide and settle every case submitted to him.
Analisis pengaruh ukuran perusahaan dan fee audit terhadap kualitas audit Annisa, Mutiara Lusiana; Amalia, Rizki Fitri
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 2 (2024): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/pzrsfg86

Abstract

This research aims to analyze the influence of company size and audit fees on audit quality in companies listed on the Jakarta Islamic Index (JII). The study utilizes secondary data obtained from official sources, including the Stockbit website (www.stockbit.com) and the Indonesia Stock Exchange (BEI) website (www.idx.co.id). Additional references from relevant journals are also used to support the research. The population of this study includes all companies listed on the Jakarta Islamic Index during the 2020–2023 period. The research sample is selected using a purposive sampling technique, comprising 8 companies observed over 4 years (2020–2023), resulting in 32 data points. The data analysis is conducted using logistic regression with the assistance of the SPSS program. Logistic regression is a statistical technique used to model the relationship between one or more independent variables (predictors) and a categorical dependent variable. The test results reveal the following findings (1) Company size has a partially negative effect on audit quality. (2) Audit fees have a partially positive effect on audit quality. This research provides insights into how company characteristics and audit-related factors influence audit quality in the context of Islamic-indexed companies in Indonesia.
Perbandingan Hutang terhadap Ekuitas, Arus Kas Operasi, dan Nilai Perusahaan Konstruksi Annisa, Mutiara Lusiana; Amalia, Rizki Fitri
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 5 No. 1 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i1.4158

Abstract

Purpose: The aim of this research is to analyze the influence of the debt-to-equity ratio (DER) and operating cash flow on company value. Methodology: This study examines the impact of debt-to-equity ratio and operating cash flow (OCF) on firm value, using data from 15 IDX-listed construction companies during 2022–2023. Companies were selected through purposive sampling, based on their financial report completeness and continuous listing. Data were sourced from documentation and the IDX website and analyzed using statistical methods, including multiple regression. Result: The study finds that the inefficient use of OCF significantly reduces firm value, as high operational costs without matching revenue lower investor confidence. Conclusions: This study shows that a high debt-to-equity ratio and inefficient use of Operating Cash Flow negatively affect the IDX value of construction companies. High debt increases financial risk, while poor cash flow management reduces investor confidence, both of which lead to lower firm value. Limitations: This study is limited by the availability and consistency of financial report data, as not all companies may have complete records for the period 2022–2023. Additionally, the short research timeframe may not fully reflect the long-term patterns or trends that could influence the relationship between operating cash flow, capital structure, and firm value. Contribution: This study adds to financial theory by exploring the relationship between operating cash flow, capital structure, and firm value, and offers practical insights for construction company managers in planning effective funding strategies.
Road Safety for Persons with Disabilities in Palembang Nurussama; Amalia, Rizki Fitri
Journal of Infrastructure Policy and Management (JIPM) Vol. 3 No. 1 (2020): Journal of Infrastructure Policy and Management (JIPM)
Publisher : PT Penjaminan Infrastruktur Indonesia (Persero)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35166/jipm.v3i1.27

Abstract

According to the Ministry of Social Affairs No. 178/HUK/2016, there are 245,716 persons with care home-based social welfare problems spread across Indonesia and 5,824 care homes throughout the country. The regional governments, assisted by the central government, build public facilities that can accommodate the needs of citizens with disabilities who are often neglected. One of concrete results of development is when there is equitable development where all elements of the population can feel the impact of the development, including the disability community. Palembang as an organizer of international events still has problems with transportation and facilities for road users. The purpose of this study is to analyze the effect of safety of facilities and infrastructure on public transportation users in Palembang (a case study of persons with disabilities in Palembang). The methods used are quantitative and qualitative and the sampling method used is purposive sampling and 148 saturated samples. Based on the results of the study, it can be concluded that all variables of facilities and infrastructure are proven to be significant, but several variables such as road facilities, pedestrian bridges (JPO) have weak relationships, and persons with disabilities are considerably helped by Trans Musi conductors. Transmission conductors are considered very attentive to the needs of passengers from waiting for arrival to stop. The results of this study are expected to contribute to improving facilities and infrastructure, especially for persons with disabilities.
ANALISIS AGRESIVITAS PAJAK DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN BATU BARA DI BURSA EFEK INDONESIA Amalia, Rizki Fitri
Jurnal Akuntansi Kompetif Vol. 2 No. 3 (2019): Akuntansi, Etika, dan Kinerja: Perspektif Modern dalam Praktik Bisnis dan Sekto
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v2i3.398

Abstract

Penelitian ini bertujuan untuk mengetahui hubungan agresivitas pajak dan leverage terhadan manajemen laba. Faktor yang diprediksi dapat manajemen laba perusahaan adalah agresivitas pajak dan leverage. Dimana pajak merupakan beban yang harus ditanggung perusahaan sehingga manajer perusahaan mengolah laba atau melakukan praktik manajemen laba agar dapat menekan beban pajak penghasilan perusahaan. Populasi dalam penelitian ini semua perusahaan Batu Bara yang terdaftar di Bursa Efek Indonesia Periode 2014 – 2018. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Teknik analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian ini menyatakan bahwa Agresivitas pajak berpengaruh positif signifikan terhadap manajemen laba. Leverage berpengaruh positif signifikan terhadap manajemen laba.
Reformasi Hukum Pajak Indonesia Dalam Menghadapi Ekonomi Digital (Studi Atas Nexus Dan Significant Economic Presence) Amalia, Rizki Fitri; Sudarna, Sudarna
Lex Librum : Jurnal Ilmu Hukum Vol. 12 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Hukum Sumpah Pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46839/lljih.v12i1.1635

Abstract

The development of the digital economy has fundamentally transformed global economic interactions, enabling foreign digital companies to generate profits from Indonesia without having a physical presence. This situation poses challenges in collecting Income Tax, particularly concerning base erosion and tax leakage. This study aims to analyze Indonesia's tax law reform in strengthening the digital nexus through the implementation of the Significant Economic Presence (SEP) concept and to identify normative and practical obstacles in its implementation. The research employs normative legal methods with statutory, conceptual, and comparative approaches. The results indicate that the SEP broadens the nexus criteria from physical presence to significant economic presence, thereby strengthening Indonesia’s taxing rights and preventing cross-border profit shifting. However, SEP implementation faces normative obstacles, including conflicts with Double Tax Avoidance Agreements (DTAAs), the absence of a global consensus, and limited technical parameters. Practical obstacles include restricted access to transaction data, difficulty in enforcing tax obligations on entities without legal presence in Indonesia, low compliance from digital companies, and limited international cooperation. The study recommends strengthening the legal framework and international harmonization, as well as enhancing digital tax administration capacity through technology and cross-border collaboration.
Co-Authors Affreddyan, Affreddyan Annisa, Mutiara Lusiana Butar, Darwin Butar Nurussama Roby, Roby Sanjaya sanjaya Sudarna, Sudarna