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All Journal Jurnal Manajemen STIE Muhammadiyah Palopo Media Mahardhika International Journal of Supply Chain Management FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Jurnal Aplikasi Akuntansi Jurnal MEBIS (Manajemen dan Bisnis) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Al-Buhuts (e-journal) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Tannar, Oryza
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation

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Analisis Peran Kepemilikan Manajerial, Tingkat Leverage, dan Ukuran Perusahaan terhadap Praktik Manajemen Laba pada Perusahaan IDX-MES BUMN 17 Periode 2021-2023 Mayra, Shinta Bunga; Tannar, Oryza
Jurnal Manajemen STIE Muhammadiyah Palopo Vol 11, No 2 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurman.v11i2.2614

Abstract

AB S T R A KLaporan keuangan berperan penting dalam pengambilan keputusan pemangku kepentingan. Namun, tekanan untuk menunjukkan kinerja baik dapat mendorong manajemen melakukan manajemen laba, yang mengurangi kualitas informasi akuntansi. Manajemen laba merupakan upaya untuk memengaruhi laporan keuangan demi mencapai tujuan tertentu, yang berdampak pada kualitas informasi tersebut. Penelitian ini bertujuan untuk menguji peran kepemilikan manajerial, leverage, dan ukuran perusahaan terhadap praktik manajemen laba pada perusahaan yang tergabung dalam indeks IDX-MES BUMN 17 selama periode 20212023. Metode penelitian yang digunakan adalah kuantitatif, dengam menggunakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan yang terdaftar dalam IDX-MES BUMN 17 selama tiga tahun terakhir. Analisis dilakukan dengan bantuan perangkat lunak SmartPLS. Hasil analis penelitian bahwa kepemilikan manajerial berpengaruh negatif tidak signifikan terhadap manajemen laba. Selanjutnya leverage berpengaruh positif signifikan terhadap manajemen laba. Untuk ukuran perusahaan berpengaruh poisitif tidak signifikan terhadap manajemen laba.Kata Kunci:Kepemilikan Manajerial, Leverage, Ukuran Perusahaan, Manajemen LabaA B S T R A C T Financial statements play a crucial role in decision-making by stakeholders. However, the pressure to show good performance may encourage management to engage in earnings management, which diminishes the quality of accounting information. Earnings management is an effort to influence financial statements to achieve certain objectives, which impacts the quality of the information. This study aims to examine the role of managerial ownership, leverage, and company size on earnings management practices in companies listed in the IDX-MES BUMN 17 index during the period 20212023. The research method used is quantitative, utilizing secondary data obtained from the annual financial reports of companies listed in the IDX-MES BUMN 17 for the past three years. Analysis was conducted using SmartPLS software. The research findings indicate that managerial ownership has a negative but insignificant effect on earnings management. Furthermore, leverage has a significant positive effect on earnings management, while company size has a positive but insignificant effect on earnings management.Keywords:Managerial Ownership, Leverage, Company Size, Earnings Management
ANALISIS STRATEGI PENGELOLAAN ANGGARAN KAS DALAM MENJAGA LIKUIDITAS DAN PROFITABILITAS PADA PT ABC Affro, Salma; Tannar, Oryza
Media Mahardhika Vol. 24 No. 2 (2026): January 2026
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i2.1479

Abstract

This study aims to analyze cash budget management strategies in an effort to maintain liquidity and profitability at PT ABC during the period 2022 to 2024. This study uses a qualitative descriptive approach using liquidity and profitability ratio analysis. The data sources for this study are financial position reports and income statements for the period 2022 to 2024. This study examines the company's cash budget based on secondary data (three-year financial reports) and primary data from interviews and observations of internal budget managers at PT ABC. The cash budget management strategy at PT ABC during the 2022–2024 period succeeded in maintaining the company's liquidity level, as indicated by an increase in the current ratio, cash ratio, and quick ratio. Although profitability ratios such as ROA, ROE, GPM, and NPM have declined, net profit has remained stable every year. This study provides practical implications for companies regarding the importance of structuring and adapting cash budgets. The analysis results show that good cash budget management not only helps companies maintain liquidity but also supports profit stability despite fluctuations in asset efficiency. There is a direct relationship between cash budget management strategies and the simultaneous stability of liquidity and profitability ratios in medium-sized companies. This differs from previous studies.
Analisis Implementasi Koreksi Fiskal Atas Laporan Keuangan Komersial PT ABC Nabila; Tannar, Oryza
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 1 (2026): April: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i1.7189

Abstract

This research uses a qualitative approach by analyzing the fiscal financial statements of PT ABC. The objectives of the research also include identifying the factors that cause discrepancies between the commercial financial statements prepared by taxpayers and the fiscal financial statements that comply with tax regulations. These discrepancies occur due to differences in accounting principles and techniques, including the way revenue and expenses are recognized and managed. To distinguish commercial income statements from fiscal income statements, a calculation basis is used that refers to SAK and applicable tax regulations.
KAJIAN LAJU PERTUMBUHAN NILAI PAJAK RESTORAN DI BAPENDA KOTA SURABAYA suci, wika kwana; Tannar, Oryza
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 9, No 1 (2026): APRIL
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v9i1.2825

Abstract

The growth of restaurant tax revenues at BAPENDA Surabaya City during the period 2022 to 2024 has not been able to reach the set target. The study was conducted using a qualitative approach and case study method, using data obtained through structured interviews with one of BAPENDA's employees and tax realization reports. Within a period of three years, the average growth rate only reached 15.66%, still far below the minimum success standard of 30%. 2023 showed an increase of 21.43%, but in 2024 there was a sharp decline of 9.89%, reflecting instability in the restaurant tax management process. This condition shows that there is no continuity in the collection strategy that can drive consistent growth. Therefore, a comprehensive evaluation of the existing collection system is needed. Strengthening the use of information technology, updating taxpayer data periodically, and intensifying regulatory counseling to business actors are strategic steps to increase the effectiveness of restaurant tax revenues in the future.
Co-Authors Affro, Salma Aviliani, Vivi Dwi Dwi Suhartini Endah Susilowati Firdaus, Adam Handayani, Rukmining Tias Niken Hanggara, Dipta Wira Indrawati Yuhertiana Intan Permatasari Julianto Harsono, Eddy Mayra, Shinta Bunga Mohamed, Nafsiah Nabila Puspitasari, Mia Riska Dwi Cahyani, Riska Dwi Setyawati, Anjeli suci, wika kwana