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DAMPAK PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN DAN KOMPETENSI SUMBER DAYA MANUSIA PADA KUALITAS LAPORAN KEUANGAN PEMERINTAH PROVINSI BANTEN TAHUN ANGGARAN 2015 Mahardini, Nikke Yusnita; Miranti, Ade
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 5, No 1 (2018)
Publisher : Universitas Serang Raya

Penelitian ini bertujuan untuk menguji secara empiris dampak penerapan standar akuntansi pemerintahan dan kompetensi sumber daya manusia pada kualitas laporan keuangan Pemerintah Provinsi Banten. Penelitian ini menggunakan sampel sebanyak 82 responden. Metode pengumpulan data menggunakan kuesioner, sedangkan teknik analisis data yang digunakan adalah uji validitas dan uji reliabilitas dan pengujian hipotesis dengan menggunakan analisis regresi berganda dengan bantuan SPSS 23. Hasil penelitian menunjukkan: (1)penerapan standar akuntansi pemerintahan berpengaruh positif terhadap kualitas laporan keuangan Pemerintah Provinsi Banten Tahun Anggaran 2015. Hal ini membuktikan bahwa semakin baik tingkat penerapan standar akuntansi pemerintahan yang dilakukan dalam penyusunan laporan keuangan, maka akan berdampak positif pada peningkatan kualitas laporan keuangan; (2)kompetensi sumber daya manusia berpengaruh positif terhadap kualitas laporan keuangan Pemerintah Provinsi Banten Tahun Anggaran 2015. Semakin tinggi kompetensi sumber daya manusia yang dimiliki, seperti tingkat pengetahuan, keterampilan dan sikap perilaku dalam melaksanakan tugas dan tanggung jawab maka kualitas laporan keuangan yang dihasilkan cenderung semakin baik. Kata kunci : Penerapan Standar Akuntansi Pemerintahan, Kompetensi Sumber Daya Manusia dan Kualitas Laporan Keuangan.

Prediksi Kesulitan Keuangan Terhadap Manajemen Laba: Berdasarkan Analisis EM Score Kodriyah, Kodriyah; Mahardini, Nikke Yusnita; Umdiana, Nana; Sudrajat, Ajat
Akuisisi : Jurnal Akuntansi Vol 19, No 2 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i2.1690

Government policies in combating the Covid-19 pandemic have an impact on the business world, especially the hotel, restaurant, and tourism sectors, this causes the company's cash flow to decrease, while obligations must still be paid by the company, this condition can cause the company to experience financial difficulties and is predicted to go bankrupt. This situation can be a loophole for managers to take opportunistic actions to process profits so that their performance still looks good in the eyes of the principal for their interests. This study aims to predict the company's financial difficulties during the Covid-19 pandemic and how it affects profit management carried out by managers. The method used in this study is simple regression by being processed using the help of SPSS. The result obtained is that when the company experiences financial distress, it can influence management to carry out profit management actions.

The Impact of Leverage, Managerial Ownership, and Capital Intensity on Tax Avoidance Nailufaroh, Lulu; Suprihatin, Neneng Sri; Mahardini, Nikke Yusnita
Jurnal Keuangan dan Perbankan (KEBAN) Vol. 1 No. 2 (2022): Januari-Juni
Publisher : Universitas Serang Raya

The purpose of this study is to examine the effect of Leverage, managerialownership and capital intensity on tax avoidance in real estate companies listedon the Indonesia Stock Exchange for in 2017-2019. Determination of samplesusing purposive sampling method and obtaining 23 companies with certaincriteria. The analysis technique used in this study is multiple linear regression.The results showed that the leverage and capital intensity have no significanteffect on tax avoidance. While management ownership has a significant effect ontax avoidance

Edukasi dan Pelatihan Pembukuan Sederhana pada UMKM Makanan di Kecamatan Kramatwatu Kodriyah, Kodriyah; Mahardini, Nikke Yusnita; Suhartini, Suhartini
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 4 (2024): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v4i4.2746

Purpose: The purpose of this PKM activity is to provide education, understanding and knowledge about financial management and provide simple bookkeeping training to MSME actors in Kramatwatu District Research Methodology: This PKM activity is carried out in three stages, namely preparation including observation activities, preparing activity administration, designing activities, the second stage is implementation including preparing activity schedules, providing financial management education activities and providing simple bookkeeping training, the third stage evaluating through reflection on the results of changes that occur from this PKM activity Results/findings: This PKM activity can motivate MSME actors to continue to develop to achieve their goals, provide knowledge and understanding of the importance of managing finances, separate personal finances from business finances, be able to compile regular expenditure budgets, be able to identify financial positions, realize that no matter how small a business must continue to do bookkeeping, using special books, namely purchase books, sales books, accounts receivable books, debt books and cost books, Business actors do bookkeeping and prepare financial statements Limitation: The limitations of this PKM activity have not accommodated all MSME business actors because the object of this activity is food business actors Contribution: This PKM has major implications for the financial management and bookkeeping of MSME actors in Kramatwatu District, where partners feel helped to advance and develop their business by looking at financial statements as a reflection of their business conditions.

The Impact of Working Capital, Return on Assets and Return on Equity on Corporate Income Tax Mahardini, Nikke Yusnita
Journal of Accounting Auditing and Business Vol 2, No 2 (2019): July Edition
Publisher : Universitas Padjadjaran

This study aims to examine the effect of working capital, Return on Assets (ROA), and Return on Equity (ROE) on corporate income tax. The population of this study is mining companies, and the total sample was involved is thirty-six companies. The data used in the study is in the form of financial statements obtained from the Indonesia Stock Exchange (IDX). The data analysis method used in this study is the multiple regression analysis. Results of the study indicate that working capital significantly influences corporate income tax. Meanwhile, Return on Assets (ROA) and Return on Equity (ROE) are not significant to explain the variance of corporate income tax. Simultaneously, working capital, Return on Assets (ROA) and Return on Equity (ROE) as a function of corporate income tax were found significant

Kebijakan Deviden dalam Memediasi Faktor yang Mempengaruhi Nilai Perusahaan Kodriyah, Kodriyah; Mahardini, Nikke Yusnita; Malik, Abdul; Wulandari, Maudi
Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i2.3796

Purpose: With dividend policy acting as an intervening variable, this study intends to investigate the impact of leverage and investment opportunity set on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2016 and 2022. Research methodology: The sample method used is purposive sampling, with a total of 122 companies as samples. The analysis method of this research uses path analysis and is processed using SPSS 25 tools. Results: The findings indicate that the following factors affect firm value: leverage, investment opportunity set, and dividend policy. Leverage has no effect on firm value, while investment opportunity set has an impact on dividend policy. Additionally, dividend policy cannot be an intervening variable between leverage and investment opportunity set. Conclusions: The study concludes that leverage significantly influences firm value, as companies with higher debt levels are perceived to have greater future growth prospects. Investment opportunity set also positively affects firm value, indicating that broader investment opportunities enhance returns and increase firm value. However, dividend policy neither directly influences firm value nor mediates the relationship between leverage or investment opportunity set and firm value. Limitations: Limited research proves the effect of leverage, Investment Opportunity Set, and devidend policy as mediating variables on firm value. Contribution: This research contributes to investors' understanding that if they want to invest, they should look at the company's prospects through firm value. Companies must be considered from an investor's perspective, including the level of debt and Investment Opportunity Set, if they want to be considered good.

The Impact of Leverage, Managerial Ownership, and Capital Intensity on Tax Avoidance Nailufaroh, Lulu; Suprihatin, Neneng Sri; Mahardini, Nikke Yusnita
Jurnal Keuangan dan Perbankan (KEBAN) Vol. 1 No. 2 (2022): Januari-Juni
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jkk.v1i2.4490

The purpose of this study is to examine the effect of Leverage, managerialownership and capital intensity on tax avoidance in real estate companies listedon the Indonesia Stock Exchange for in 2017-2019. Determination of samplesusing purposive sampling method and obtaining 23 companies with certaincriteria. The analysis technique used in this study is multiple linear regression.The results showed that the leverage and capital intensity have no significanteffect on tax avoidance. While management ownership has a significant effect ontax avoidance

Meningkatkan Tertib Administrasi Keuangan UMKM melalui Literasi Simple Accounting pada WPMI Banten Mahardini, Nikke Yusnita; Denny Putri Hapsari; Andari, Andari; Kodriyah, Kodriyah; Santi Octaviani; Nana Umdiana
KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 2 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/2ek3t715

Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan ketertiban administrasi keuangan pada anggota komunitas Wanita Pengusaha Muslimah Indonesia (WPMI) Provinsi Banten melalui penerapan metode Simple Accounting dan pemanfaatan aplikasi pencatatan keuangan berbasis digital, SIAPIK. Permasalahan yang dihadapi para pelaku UMKM dalam komunitas ini adalah rendahnya literasi keuangan dan keterampilan dasar akuntansi, yang menyebabkan pencatatan keuangan yang tidak terstruktur serta pencampuran antara keuangan pribadi dan usaha. Kegiatan dilaksanakan dengan pendekatan experiential learning, yang melibatkan pelatihan, pendampingan, dan praktik langsung pencatatan keuangan secara manual maupun digital. Sebanyak 36 peserta mengikuti kegiatan secara luring dan menunjukkan peningkatan pemahaman yang signifikan, kemampuan menggunakan aplikasi SIAPIK secara mandiri, serta mampu menyusun laporan keuangan sederhana seperti laporan laba rugi dan arus kas. Lebih dari 80% peserta berhasil mempraktikkan pencatatan digital secara mandiri. Program ini juga menumbuhkan kesadaran kolektif akan pentingnya pencatatan keuangan serta potensi peserta menjadi agen literasi keuangan di lingkungan komunitasnya. Hasil ini menunjukkan bahwa kombinasi pelatihan berbasis pengalaman dan teknologi digital dapat mendorong perubahan perilaku keuangan yang berkelanjutan bagi UMKM perempuan.

Transfer Pricing in the Perspective of Foreign Ownership and Audit Quality: A Study of Company Size Moderation Kodriyah, Kodriyah; Mahardini, Nikke Yusnita; Burhanudin, Burhanudin
International Journal of Business, Management and Economics Vol. 6 No. 4 (2025): International Journal of Business, Management and Economics
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijbme.v6i4.3039

This study aims to examine the influence of foreign ownership and audit quality on transfer pricing, as well as the role of company size as a moderation variable, in manufacturing companies in the primary consumer goods sector listed on the Indonesia Stock Exchange. The research method is quantitative and causal, and data are collected from annual financial statements for the 2020–2024 period. The analysis techniques used are multiple linear regression and Moderated Regression Analysis (MRA). The results show that foreign ownership and audit quality significantly affect transfer pricing. The moderation test showed that firm size significantly moderated the relationship between foreign ownership and audit quality in transfer pricing. This means that the influence of these two variables tends to be stronger in large-scale companies. These findings confirm the importance of oversight of ownership structures and audit quality, especially in large companies that have complex cross-border transactions.

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