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The Effect COVID-19 On Earnings Quality and the Role of Corporate Governance as a Moderation Riansyah, Febi Aji; Midiastuty, Pratana Puspa; Suranta, Eddy
Ilomata International Journal of Management Vol. 4 No. 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v4i4.950

The aim of this research is to provide empirical evidence regarding the effect of Covid-19 on earnings quality with corporate governance as a moderator. Based on agency theory, corporate governance is a monitoring mechanism to improve quality. All manufacturing companies listed on the Indonesia Stock Exchange (BEI) with a research period of 2017-2022 were used as samples for this research. Using purposive sampling technique, the total of observations was 624 from 104 samples. Covid-19 is a dummy variable with the value (1) being in the Covid-19 period (2020-2022) and (0) other than the Covid-19 period (2017-2019). Corporate governance used in this research is the size of the board of directors and the proportion of independent commissioners. All hypothesis tested by using multiple linear regression techniques, IBM SPSS 25. Earnings quality is proxied by accrual earnings management and real earnings management. The research results prove that real earnings management occurs in the form of RM1, RM3 and RM TOTAL. Covid-19 does not cause the practice of accrual earnings management and real earnings management in the form of RM2. Furthermore, corporate governance is unable to moderate in explaining the relationship between Covid-19 and earnings quality.

The Effect of Profitability, Liquidity, Leverage, Dividend Policy and Foreign Ownership on Firm Value Nadia, Refika; Midiastuty, Pratana Puspa; Suranta, Eddy; Putra, Danang Adi
Ilomata International Journal of Management Vol. 4 No. 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v4i4.962

This research aims to empirically test the influence of profitability, liquidity, leverage, dividend policy and foreign ownership on firm value. The sample used in this research is manufacturing companies listed on the Indonesia Stock Exchange with a research period of 2018-2022. The sampling technique used a purposive sampling method with predetermined criteria there were 55 observations. The research results provide empirical evidence that leverage and foreign ownership have a positive and significant effect on firm value, while profitability, liquidity and dividend policy have no effect on firm value. This research provides implications for capital structure theory which states that the use of higher leverage will increase firm value and also provides implications for agency theory in explaining the relationship between foreign ownership and firm value and provides implications for signal theory in explaining the relationship between profitability and dividend policy on firm value.

The Influence of Political Connections on Banking Performance with Board of Directors Diversity as a Moderating Variable Putriani, Eva; Midiastuty, Pratana Puspa; Suranta, Eddy; Putra, Danang Adi
Ilomata International Journal of Management Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v5i1.1003

The study endeavors to empirically demonstrate how political ties impact the performance of banks, while considering the Board of Directors' diversity as a potential influencing factor among banking firms listed on the Indonesia Stock Exchange during the 2017-2022 period. Within this research, political connections are represented as dummy variables, denoting firms linked with the government, directors having affiliations with shareholders, or associations with political parties or other governmental bodies. Banking performance is assessed through proxies such as ROA, ROE and loan loss provision. The diversity of the board of directors, evaluated by the ratio of female directors to the total board members, serves as a moderating variable. The research formulates two hypotheses, all of which underwent testing using the SPSS 28 application. Findings revealed that political connections positively influence banking performance as measured by ROA, demonstrate no impact on ROE, and exhibit a significant negative effect on LLP. Moreover, the diversity of the board of directors moderates the correlation between political connections and banking performance in terms of ROA and ROE, while it does not moderate this relationship concerning LLP. The implication of this research is based on the theory of resource dependence where political connections owned by banks provide benefits to firm in the form of easy market access and are able to reduce banking performance in the form of decreasing bad debts. These findings might prompt future regulators to contemplate regulations concerning gender diversity within board compositions, considering its potential implications for governance and performance.

The Influence of Political Connections on Banking Performance with Board of Directors Diversity as a Moderating Variable Putriani, Eva; Midiastuty, Pratana Puspa; Suranta, Eddy; Putra, Danang Adi
Ilomata International Journal of Management Vol. 5 No. 1 (2024): January 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v5i1.1003

The study endeavors to empirically demonstrate how political ties impact the performance of banks, while considering the Board of Directors' diversity as a potential influencing factor among banking firms listed on the Indonesia Stock Exchange during the 2017-2022 period. Within this research, political connections are represented as dummy variables, denoting firms linked with the government, directors having affiliations with shareholders, or associations with political parties or other governmental bodies. Banking performance is assessed through proxies such as ROA, ROE and loan loss provision. The diversity of the board of directors, evaluated by the ratio of female directors to the total board members, serves as a moderating variable. The research formulates two hypotheses, all of which underwent testing using the SPSS 28 application. Findings revealed that political connections positively influence banking performance as measured by ROA, demonstrate no impact on ROE, and exhibit a significant negative effect on LLP. Moreover, the diversity of the board of directors moderates the correlation between political connections and banking performance in terms of ROA and ROE, while it does not moderate this relationship concerning LLP. The implication of this research is based on the theory of resource dependence where political connections owned by banks provide benefits to firm in the form of easy market access and are able to reduce banking performance in the form of decreasing bad debts. These findings might prompt future regulators to contemplate regulations concerning gender diversity within board compositions, considering its potential implications for governance and performance.

The Effect of Leverage, Profitability, Asset Composition, Liquidity, Capital Turnover, and Cash Flow on Fraudulent Financial Reporting Robiansyah, Anton; Suranta, Eddy; Midiastuty, Pratana Puspa; Fachruzzaman, Fachruzzaman
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 4 No. 1 (2023): Juni 2023
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v4i01.16201

This study aimed to see if financial ratios and cash flow patterns affect fraudulent financial reporting. The Beneish M-Score and Altman Z-Score models are used in this study to classify companies that commit fraudulent financial reporting and those that do not commit fraudulent financial reporting. According to the findings of this study, leverage ratio, profitability, asset composition, liquidity, capital turnover, and cash flow pattern types 2,3,4, and 6 all impact fraudulent financial reporting. This study's implications include theoretical knowledge from signaling theory relevant to corporations' fraudulent financial reporting. These findings can be used as information material for investors to see the criteria for companies that do fraudulent financial reporting using financial ratios and cash flow patterns from operating, investing, and funding activities so that they can be considered in making investment decisions for investors and become a reference in further research

Model Edukasi Pajak UMKM: Studi Kasus Liquid Fotocopy Kota Bengkulu Putra, Danang Adi; Indriani, Rini; Midiastuty, Pratana Puspa; Suranta, Eddy; Rahmat, Agus
Jurnal Pemberdayaan Ekonomi Vol. 4 No. 2 (2025): Agustus
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpe.v4i2.4991

Purpose: This study aims to provide training and guidance to Small and Medium Enterprises (MSMEs) on accounting practices, tax calculation, and tax reporting to foster business growth and ensure compliance. Methodology/approach: This study focuses on Liquid Fotocopy, a small business in Bengkulu that provides office supplies and photocopy services. The training included lectures, practical exercises, and Q&A sessions to address challenges in accounting and tax reporting, along with hands-on guidance on bookkeeping and tax calculations. Results/findings: The training enhanced the participants' understanding of accounting practices, allowing them to separate personal and business finances, track revenues and expenses, and calculate taxes accurately. This helps businesses gain insights into their financial performance and make informed decisions. Conclusions: The program effectively addressed gaps in accounting and tax-reporting practices for liquid photocopying. With the acquired knowledge, the business is now better positioned to manage its finances and fulfill its tax obligations. Limitations: This study was limited to a single SME, and the findings may not apply universally to businesses in different sectors or regions. Contribution: This study enhances financial literacy and tax compliance in MSMEs. It provides practical solutions for MSMEs to improve financial management and supports policy efforts to strengthen Indonesia's financial sector.

Simple Financial Recording Training Using Excel For Vocational School Students Putra, Danang Adi; Midiastuty, Pratana Puspa; Suranta, Eddy; Indriani, Rini; Robinson, Robinson
Jurnal Pengabdian Mandiri Vol. 2 No. 1 (2025): June
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/mandiri.v2i1.897

This training aims to improve the financial recording skills of Vocational High School (SMK) students through the use of Microsoft Excel as a practical tool. The problem that is often faced by vocational school students, especially majoring in accounting or business, is the lack of understanding and skills in conducting financial recording systematically and efficiently. In this activity, participants were trained starting from the introduction of the basic functions of Excel, the creation of simple financial report formats, to the use of basic formulas such as SUM, IF, and VLOOKUP to support basic accounting processes. This training was carried out in the form of an interactive workshop for two days with lecture methods, hands-on practice, and discussion. The results of the evaluation showed an increase in students' understanding and skills in compiling daily and monthly financial reports using Excel. This activity also encourages students to be better prepared to face the needs of the world of work, especially in the fields of administration and finance. With a hands-on approach, this training has a positive impact on the mastery of basic technology and accounting for vocational school students.

Systematic Literature Review (SLR): Tren Dan Kesenjangan Literatur Dalam Riset Akuntansi Terkait Pajak Daerah di Indonesia Zara, Zebby; Indriani, Rini; Midiastuty, Pratana Puspa
Serat Acitya Vol. 14 No. 2 (2025): Oktober:Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/nsy41e26

Penelitian ini bertujuan untuk memetakan tren dan mengidentifikasi kesenjangan penelitian terkait pajak daerah di Indonesia melalui pendekatan Systematic Literature Review (SLR). Proses identifikasi artikel dilakukan dengan mengikuti pedoman PRISMA dan menggunakan strategi pencarian SPIDER. Dari hasil seleksi, diperoleh artikel yang memenuhi kriteria inklusi untuk dianalisis lebih lanjut. Hasil penelitian menunjukkan bahwa tren publikasi pajak daerah meningkat hingga tahun 2022, kemudian menurun pada 2023 dan 2024. Sebagian besar artikel terbit pada jurnal akreditasi SINTA 3–5, sementara kontribusi di jurnal bereputasi tinggi masih terbatas. Dari sisi metodologi, penelitian lebih banyak menggunakan pendekatan kuantitatif dengan data survei, sedangkan eksplorasi metode kualitatif dan campuran masih jarang ditemukan. Unit analisis penelitian umumnya berfokus pada pemerintah daerah dan wajib pajak, dengan minimnya perhatian pada aspek sosial budaya masyarakat. Kesenjangan penelitian terlihat pada keterbatasan topik, homogenitas metodologi, indikator yang belum beragam, distribusi geografis yang timpang, serta rendahnya kualitas publikasi. Penelitian ini berimplikasi pada perlunya arah baru riset pajak daerah yang lebih inovatif, inklusif, serta berbasis tata kelola dan pelayanan publik yang berkeadilan.

RELEVANSI LAPORAN KEUANGAN PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR TERDAFTAR DI BURSA EFEK INDONESIA Lestari, Ikhlazia Indah; Kamaludin, Kamaludin; Midiastuty, Pratana Puspa
JURNAL FAIRNESS Vol. 6 No. 1 (2016)
Publisher : UNIB Press

This study aims to test whether there is a higher value relevance of financial ratios after the IFRS convergence than before the IFRS convergence and whether there is a difference in the value relevance of financial ratios in explaining stock prices between the periods before and after the IFRS convergence.The sample in this study was manufacturing companies listed on the Indonesia Stock Exchange in 2011-2012. Using the purposive sampling technique, 94 companies were the samples of this study. The results show that there is no value relevance of the value of the liquidity and solvency ratios after IFRS which is higher than before IFRS and there is a value relevance of the value of the profitability ratio after IFRS which is higher than before IFRS. The results also show that there is a difference in the effect of the relevance of financial ratios in explaining stock prices after the application of IFRS compared to before the application of IFRS.

MANAJEMEN LABA, TATA KELOLA PERUSAHAAN DAN PENGHINDARAN PAJAK Setiorini, Hesti; Indrian, Rini; Midiastuty, Pratana Puspa
JURNAL FAIRNESS Vol. 7 No. 1 (2017)
Publisher : UNIB Press

This study aims to analyze the effect of earnings management and corporate governance mechanisms gradually avoidance of taxes.The population of this study are property and real estate companies listed in Indonesia Stock Exchange 2013-2016. Sampling technique in this research using purposive sampling technique, with 128 data selected as sample. Analytical method used is multiple linear regression with SPSS program.The result of regression analysis proves that earnings management have an effect on tax avoidance. This study can not prove the effect of the proportion of independent board of commissioners, audit committee and managerial ownership on tax avoidance.

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