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All Journal Jurnal Kajian Akuntansi Jurnal Riset Akuntansi dan Keuangan JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Riset Terapan Akuntansi Abdimisi Journal of Artificial Intelligence and Digital Business
Wulandari, Rosita
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Humanities Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Social Sciences Other

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Empirical Test of Tax Ratio: (Empirical Studies in ASEAN 2011-2017) Wulandari, Rosita; Syafrizal, Syafrizal; Mubarok, Ali
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 3 (2020): Jurnal Riset Akuntansi dan Keuangan. Desember 2020 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v8i3.29422

Abstract

The purpose of this study is to show the effect of per capita income, and economic structure on tax ratios in ASEAN countries for the period 2011-2017. This study uses data sourced from the official website of the World Bank. The population of this study is data on the amount of tax revenue, GDP, GDP per sector, and economic structure. The sample is taken from time series data on the amount of tax revenue, GDP, GDP per sector, tax rates, and economic structure in ASEAN countries for 7 years from 2011-2017. The method used in determining the sample is a purposive sampling method that is sampling based on certain criteria that have been determined by researchers. The sample obtained in this study amounted to 8 countries in ASEAN. The data analysis method used in this study is panel data regression analysis. Based on the results of research conducted, the partial test results obtained indicate that income per capita, and economic structure affect the tax ratio. Simultaneous test results in this study also indicate per capita income, and economic structure have an influence on tax ratios in ASEAN countries 2011-2017.
Literasi Digital: Edukasi Investasi Saham pada SMA Dharma Karya Jakarta Wulandari, Rosita; Rahma, Ayumi; Syafrizal, Syafrizal
Abdimisi Vol. 5 No. 2 (2023): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengetahuan serta pemahaman masyarakat tentang investasi pasar modal masih sangat minim. Hal tersebut disebabkan karena pengetahuan, pemahaman dan pendidikan yang masih kurang dirasakan oleh masyarakat dan umumnya cara berinvestasi masih menggunakan cara lama yaitu berinvestasi dengan cara menabung, membeli tanah, rumah, dll. Masyarakat belum memahami intrumen invetasi pasar modal. Dengan cara pengabdian edukasi tentang pasar modal pada sekolah SMA Dharma Karya Jakarta dapat meningkatkan jumlah investor dan dapat meningkatkan taraf hidup masyarakat kelak. Tujuan diadakannnya pengabdian, pelatihan dan pembinaan edukasi ini diharapkan dapat memberikan pengetahuan kepada siswa siswi yang masih berusia muda agar mulai berinvestasi dipasar modal serta mereka dapat memanfaatkan uang saku dengan cara yang bermanfaat yakni untuk menabung investasi. Metode yang digunakan dalam pengabdian tersebut adalah dengan cara diskusi yakni memberikan pemahaman materi dan melakukan latihan membeli atau memilih saham. Ada 3 metode yang digunakan dalam pengabdian ini yaitu, Pertama adalah meode tahapan kegiatan pemberitahuan dan pengenalan investasi pasar modal. Kedua, adalah metode pelaksanaan pembinaan keterampilan memilih investasi dipasar modal, ketiga adalah pemberian ulasan/ rangkuman secara menyeluruh mengenai pembinaan agar peserta pembinaan terdorong untuk berpartisipasi langsung berinvestasi di pasar modal. Hasil kegiatan pengabdian ini pada intinya adalah menambah wawasan dan pengetahuan sejak dini bagi siswa siswi muda agar memanfaatkan uang saku ke jalan yang lebih bermanfaat Keywords: Literasi, Investasi, saham Digital Literacy: Stock Investment Education at Dharma Karya High School Jakarta. Public knowledge and understanding of capital market investment is still very minimal. This is because knowledge, understanding and education are still lacking in the community and generally the way to invest is still using the old way of investing by saving, buying land, houses, etc. The community does not understand capital market investment instruments. With the dedication of education about the capital market at Dharma Karya Jakarta High School, it can increase the number of investors and can improve the standard of living of the community in the future. The purpose of this educational service, training and coaching is expected to provide knowledge to students who are still too young to start investing in the capital market and they can use their pocket money in a useful way, namely to save for investment. The method used in the service is by way of discussion, namely providing an understanding of the material and doing exercises to buy or choose shares. There are 3 methods used in this service, namely, First is the method of notification activity stages and the introduction of the capital market investment. Second, is the method of implementing coaching on the skills of choosing investments in the capital market, third is the provision of a comprehensive review/summary of coaching so that coaching participants are encouraged to participate directly in investing in the capital market. The results of this service activity in essence are to increase insight and knowledge early on for young students to utilise their pocket money in a more useful way. Keywords: literacy, investment, stocks
Faktor-Faktor yang Mempengaruhi Fraudelent Financial Reporting dengan Menggunakan Analisis Fraud Pentagon Wulandari, Rosita; Mubarok, Ali; Irawati, Wiwit
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 11 No. 1 (2023): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v11i1.37613

Abstract

Abstract This study aims to analyze the effect of financial stability (change), nature of the industry (receivable), rationalization (Gumanti), and ineffective monitoring (BDOUT) variables on fraudulent financial reporting using fraud pentagon analysis measured by F-score. This study uses secondary data from financial statements of manufacturing companies in the consumer goods industry subsector listed on the Indonesia Stock Exchange (BEI) for the period 2015-2019, using a purposive sampling technique. The results show that the rationalization variable has an effect on fraudulent financial reporting. On the other hand, financial stability, industry nature, and ineffective monitoring have no effect on fraudulent financial reporting Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh variabel stabilitas keuangan (perubahan), sifat industri (piutang), rasionalisasi (Gumanti), dan pemantauan tidak efektif (BDOUT) terhadap kecurangan pelaporan keuangan dengan menggunakan analisis pentagon kecurangan yang diukur dengan F-score. Penelitian ini menggunakan data sekunder berupa laporan keuangan perusahaan manufaktur subsektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019, dengan menggunakan teknik purposive sampling. Hasil penelitian menunjukkan bahwa variabel rasionalisasi berpengaruh terhadap kecurangan pelaporan keuangan. Di sisi lain, stabilitas keuangan, sifat industri, dan pemantauan yang tidak efektif tidak berpengaruh terhadap kecurangan pelaporan keuangan
The Effect of Self Assessment Good Corporate Governance and Risk Management on Financial Performance Meisya Pebiana; Wulandari, Rosita; Wiwit Irawati; Ali Mubarok
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 12 No. 2 (2024): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v12i2.41362

Abstract

This quantitative study examines the impact of The Self Assessment of Good Corporate Governance and Risk Management, proxied by Credit Risk (NPL), Market Risk (NIM), Liquidity Risk (LDR), and Operational Risk (BOPO), on Financial Performance measured by Return on Assets (ROA). The research utilizes secondary data from 29 conventional banking companies listed on the Indonesia Stock Exchange over a 5-year period, generating 145 observation data points from 2018 to 2022. Data analysis employs Eviews 12 for descriptive statistics, model accuracy tests, classical assumption tests, coefficient of determination (R²), panel data linear regression analysis, as well as F and t statistical tests. Findings indicate that both GCG and Risk Management variables collectively influence financial performance based on F-test results. Specifically, t-test results reveal that NIM and BOPO variables partially impact financial performance, whereas GCG, NPL, and LDR variables show no partial effects.
Empirical Test of Composite Stock Price Index: Regional Stock Index Wulandari, Rosita; Pratiwi, Adhitya Putri; Nopagia, Nopagia; Suripto, Suripto
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 6 No. 1 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v6i1.y2023.p21-36

Abstract

The Composite Stock Price Index (JCI) is an indicator of price movements of all shares on the Indonesia Stock Exchange where one of the factors that can influence the movement of the JCI in Indonesia is the Global Stock Index. This study aims to determine the effect of the Global Stock Index on the Composite Stock Price Index (CSPI) on the Indonesia Stock Exchange, and to analyze the Global Stock Index which has a dominant influence on the JCI. The object of this research was conducted on 5 global stock indices that are located close to and which have a major influence on the world economy on the JCI on the Indonesia Stock Exchange, which consist of the American index with the Dow Jones (DJIA), the Japanese index with the Nikkei 225 (N225), Singapore with the index Strait Times Index (STI), Malaysia with the Kuala Lumpur Composite Index (KLCI) and Hong Kong. with the Hang Seng Index (HSI). The data used is secondary data in the form of monthly. The analytical method used in this study is Ordinary Least Square (OLS) with Eviews version 9 program analysis. The results of the study show that DJIA, Nikkei225, STI, and HIS partially have no effect on the Indonesian Stock Exchange Composite Stock Price Index, while KLCI has an effect on the Indonesia Stock Exchange Composite Stock Price Index.
PENGARUH CASH HOLDING, BONUS PLAN, DAN FIRM VALUE TERHADAP INCOME SMOOTHING Samudra, Kelsa Surya; Wulandari, Rosita
Jurnal Riset Terapan Akuntansi Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14015599

Abstract

This research aims to study how cash holding, bonus plan, and firm value affect income smoothing. The independent variables used are cash holding, bonus plan, and firm value. The dependent variable used in the research is income smoothing which is measured by a dummy variable. The research population is non-cyclical consumer sector companies listed on the IDX in 2018-2022. This research uses a sample of 27 companies selected using purposive sampling techniques, with a total of 135 data collected over five years. The analytical method used is logistic regression, and data processing is carried out using Eviews version 12 software. The data used is secondary data in the form of published annual reports. The results of research that has been carried out partially show that the cash holding and bonus plan variables have no effect on income smoothing. However, the firm value variable shows a positive influence on income smoothing. Simultaneously, cash holding, bonus plan, and firm value influence income smoothing.Keywords: bonus plan; cash holding; firm value; income smoothing.
The Intervening of Earning Management to Tax Aggressiveness in Indonesian Consumer Non-Cyclical Companies Irawati, Wiwit; Sanulika, Aris; Widiyati, Dian; Wulandari, Rosita
Jurnal Kajian Akuntansi Vol 9 No 1 (2025): JUNI 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i1.9886

Abstract

The purpose of this study is to deepen understanding of how sales growth and capital intensity affect corporate tax aggressiveness through profit management practices, especially in the non-cyclical consumer sector which is stable and crucial to the economy. The results of the research can be used as a reference to improve tax supervision and encourage transparency and corporate governance in the capital market, especially in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX). This study uses a sample of 238 data from 34 non-cyclical consumer companies during the 2017-2023 period. The data analysis process was carried out using the EViews application through a quantitative approach and the type of intervening research. The results of the study show that there is a positive influence of sales growth and capital intensity on tax aggressiveness. Meanwhile, tax aggressiveness is positively influenced by capital intensity and negatively influenced by sales growth. Another result is evidence that profit management does not affect tax aggressiveness, nor does it mediate the relationship between sales growth and capital intensity partially to tax aggressiveness.
Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan dan ESG Terhadap Nilai Perusahaan Septiriana, Adinda; Wulandari, Rosita
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2143

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, Environmental Social Governance (ESG) terhadap Nilai Perusahaan. Populasi penelitian ini adalah perusahaan yang menerapkan nilai ESG score dan terdaftar di Bursa Efek Indonesia periode 2019-2023. Jumlah sampel yang diperoleh dengan teknik pengambilan sampel purposive sampling adalah sebanyak 11 perusahaan dengan pengamatan selama 5 tahun diperoleh jumlah observasi sebanyak  55 data perusahaan. Metode penelitian yang digunakan adalah metode kuantitatif dengan menggunakan data sekunder, jenis penelitian ini adalah asosiatif. Sedangkan teknik analisis data adalah analisis regresi linier berganda dengan program eviews 12. Hasil penelitian ini menunjukkan bahwa secara simultan perencanaan pajak, beban pajak tangguhan dan environmental, social and governance (ESG) berpengaruh terhadap nilai perusahaan. Sedangkan secara parsial perencanaan pajak dan beban pajak tangguhan tidak berpengaruh terhadap nilai perusahaan tetapi environmental, social and governance (ESG) berpengaruh positif terhadap nilai perusahaan.
Co-Authors Ali Mubarok Irawati, Wiwit Meisya Pebiana Mubarok, Ali Nopagia, Nopagia Pratiwi, Adhitya Putri Rahma, Ayumi Samudra, Kelsa Surya Sanulika, Aris Septiriana, Adinda Suripto Suripto Syafrizal Syafrizal Widiyati, Dian Wiwit Irawati