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All Journal AKUNTABILITAS Buletin Studi Ekonomi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Business Management Journal Program Studi Manajemen International Journal of Economics Development Research (IJEDR) International Journal of Environmental, Sustainability, and Social Science Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Manajemen dan Bisnis International Journal of Multidisciplinary Sciences and Arts IIJSE Central Community Development Journal Asian Journal of Social and Humanities
Rina Yuliastuty Asmara
Universitas Mercu Buana
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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QUO VADIS USAHA KECIL DAN MENENGAH DI INDONESIA Rina Yuliastuty Asmara
Business Management Journal Vol 2, No 1 (2006): Business Management Journal
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.255 KB) | DOI: 10.30813/bmj.v2i1.586

Abstract

Selama krisis ekonomi, Usaha Kecil dan Menengah / UKM  terus berkembang  dan kelihatannya mampu bertahan dan beradaptasi dengan lingkungan usaha besar. Selama tahun 2000 (setelah krisis) jumlah Usaha Kecil yang telah ada berjumlah 39 juta unit sedang usaha menengah 55 ribu unit dimana keduanya menyerap tenaga kerja 74,3 juta pekerja atau 99,4% dari total pekerja yang ada. UKM juga memberikan kontribusi yang sangat signifikant dalam GDP, yaitu 56,7% dari total GDP yang terdiri dari 40% dari Usaha Kecil dan 16,3% dari Usaha Menengah. Kata Kunci: Usaha Mikro Kecil dan Menengah, perekonomian Indonesia
Determinants of Fraud Financial Statements on State Owned Enterprise Reski Putri; Rina Yuliastuty Asmara
International Journal of Social Science and Business Vol. 7 No. 1 (2023): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v7i1.45807

Abstract

The lack of control from internal audits and bad organizational culture will lead to fraud and the habit of cheating behavior. The internal audit process is carried out to get certainty of correct and accurate information in the preparation of financial statements following Indonesian IFRS (PSAK). This study aims to inspect the determinants of financial statement fraud with case studies at state-owned-entreprise PT POS Indonesia Regional II. The population of respondents to this research is employees of PT. Pos Indonesia (Persero) works in the Internal Control Unit section of the Jakarta Regional II working area. Data analysis using the Partial Least Square (PLS) approach using the help of the SmartPLS program. PLS is a model of Structural Equation Modeling (SEM) equations based on components or variants. The outcomes showed that internal audit variable had a significant effect on financial reporting fraud. At the same time, the effectiveness or strength of the organization's internal control system and ethical culture do not affect financial reporting fraud. The after-effect of this study can be used to improve existing internal control procedures and organizational ethical culture.
PENGARUH KOMPETENSI AUDITOR, SISTEM PENGENDALIAN MUTU, KODE ETIK TERHADAP KUALITAS AUDIT DAN DAMPAKNYA PADA STAKEHOLDERS M Sarifudin; Rina Yuliastuty Asmara
Buletin Studi Ekonomi VOLUME.28.NO.01.TAHUN.2023
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/BSE.2023.v28.i01.p01

Abstract

This study aims to examine and analyze the effect of auditor competence, the effectiveness of the implementation of the Quality Control System, and the firmness of sanctions enforcement for violations of the Auditor Professional Code of Ethics on audit quality and its impact on stakeholders trust. This research was conducted on 480 active Public Accounting Firms in Indonesia by random sampling of 83 KAPs with partners and senior auditors representing KAPs. The data analysis method was carried out quantitatively by processing a list of questions that were processed in the form of numbers and the discussion was carried out through statistical calculations using SmartPLS 3.2.9. The test results show that the competence of auditors and the effectiveness of the application of QCS have no effect on audit quality. Meanwhile, the firmness of sanctions enforcement for violations of the auditor's professional code of ethics has an effect on audit quality and has an impact on stakeholders trust. This shows that the stricter the enforcement of sanctions for violations of the auditor's professional code of ethics, the higher the quality of the resulting audit. Good audit results provide confidence for stakeholders, especially investors, as a basis for investment considerations.
Factors Affecting the Quality of Earnings (Empirical Study of Transportation Sub-Sector Companies Listed on the Indonesia Stock Exchange in 2018-2020) Minanari MINANARI; Rina Yuliastuty ASMARA
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 4 (2023): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i4.676

Abstract

This study examines the effect of Tax Planning, Corporate Social Responsibility (CSR), Company Size, and Leverage on Earning Quality (Empirical Study of Transportation Sub Sector Companies Listed on the Indonesia Stock Exchange in 2018-2020). The object of this study is to use a transportation company listed on the Indonesia Stock Exchange (IDX). The research sample was 10 of the 46 companies that met the criteria. The sampling technique used in the study was the purposive sampling method. The results of this study indicate that (1) Tax Planning has no significant negative effect on Earnings Quality, (2) Corporate Social Responsibility (CSR) has a significant negative effect on Earnings Quality, (3) Firm size has a significant negative effect on Earning Quality, (4) Leverage has no significant negative effect on Earnings Quality.
Company Size, Managerial Ownership, Sustainability Report on Financial Performance with Operational Efficiency as an Intervening Rifa Alfariz; Rina Yuliastuty Asmara
Asian Journal of Social and Humanities Vol. 2 No. 12 (2024): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i12.391

Abstract

The aim of this research is to examine the influence of company size, managerial ownership, and Sustainability Report on the financial performance of banking companies in Indonesia, with operational efficiency as an intervening variable. The population for this study comprises banking companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Data collection was conducted using purposive sampling, resulting in a sample of 13 companies and a total of 65 observations. The analysis technique employed is panel data regression. Microsoft Excel and E-views 13 were used for data processing. The research findings indicate that, partially, company size and managerial ownership have a positive effect on operational efficiency. However, the Sustainability Report does not significantly affect operational efficiency. Furthermore, company size and operational efficiency are empirically proven to have a positive impact on financial performance. Meanwhile, managerial ownership and Sustainability Report do not significantly influence financial performance. Company size and managerial ownership, mediated by operational efficiency, positively impact financial performance, while Sustainability Report which mediated by operational efficiency, does not significantly affect financial performance.
Pengaruh financial distress, koneksi politik, capital intensity, leverage dan ukuran perusahaan terhadap tax aggressiveness Qalbi, Andi Batari Nurul; Asmara, Rina Yuliastuty
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): 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 | Full PDF (428.737 KB) | DOI: 10.32670/fairvalue.v4i12.2205

Abstract

This study was conducted to examine the effect of financial distress, political connections, capital intensity, leverage, and firm size on tax aggressiveness (in manufacturing companies in the basic industrial sector and chemicals listed on the Indonesia Stock Exchange for the period 2018–2020). This study uses 69 samples from the financial statements of manufacturing companies in the basic industrial sector and chemicals listed on the IDX for the period 2018-2020. The sample in this study was determined through a non-probability sampling technique with a purposive sampling method. This study uses an explanatory research type with a quantitative approach with the SPSS 26 program. The results of this study are that Financial Distress and Capital Intensity have a positive and significant effect on Tax Aggressiveness, while Political Connections, Leverage, and Company Size have no effect on Tax Aggressiveness.
The urgency of implementation SAK EP in replacing SAK ETAP in savings and loan cooperatives Asmara, Rina Yuliastuty; Kamil, Islamiah; Ariani, Meiliyah
Central Community Development Journal Vol. 4 No. 1 (2024): June 2024
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/ccdj.v4i1.320

Abstract

Savings and Loans Cooperatives (KSP) play an important role in the community’s economy, especially in providing financial access to their members. However, in man- aging their finances, many KSPs still use the Entity Without Public Accountability Financial Accounting System (SAK ETAP). This Community Service aims to ana- lyze the urgency of implementing Financial Accounting Standards for Fund Manage- ment Entities (SAK EP) as a replacement for SAK ETAP in the KSP context. The community service method is carried out through socialization, training and direct assistance to KSP administrators and members in implementing SAK EP. Com- munity Service Results show that the implementation of SAK EP in KSP provides significant benefits, including increased transparency, accountability and reliability of financial information. The use of SAK EP also helps KSP in meeting regulatory requirements and increasing the trust of members and external parties such as banks and the government. Apart from that, this community service also strengthens un- derstanding and accounting skills for KSP administrators and members, which in turn can improve the quality of financial management and overall KSP business growth. This community service emphasizes the urgency of implementing SAK EP in replacing SAK ETAP in KSP as an important step towards better financial gov- ernance, which has a positive impact on the economic growth of society as a whole.
Pengaruh Opini Audit, Komite Audit, dan Reputasi KAP Terhadap Audit Delay Sihaloho, Pebryanti Surya Ningsih; Asmara, Rina Yuliastuty
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Artikel riset Periode Nopember 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i3.4619

Abstract

Penelitian-ini bertujuan untuk-menganalisis pengaruh Opini Audit, Komite Audit, dan Reputasi-KAP terhadap- Audit Delay .-Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan- property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI)-periode penelitian selama 4 tahun, yaitu dari tahun 2019 sampai dengan tahun 2022.-Metode pengambilan sampel-dalam-penelitian ini dilakukan dengan cara menggunakan metode purposive sampling -dan memperoleh 58 data perusahaan dengan tahun pengamatan 4 tahun, maka jumlah-sampel-keseluruhan adalah 232-data sampel. Penelitianxini menggunakan-metode analisis model kausal dan data-sekunder.-Analisis data dilakukan dengan regresi linier berganda. Hasil penelitian menunjukkan bahwa opini audit mempunyai pengaruh negatif signifikan terhadap audit delay , komite audit tidak mempengaruhi audit delay , dan reputasi KAP berpengaruh negatif signifikan terhadap audit delay .
Implementation of the asset management system in PT. Bara Prima Utama Asmara, Rina Yuliastuty; Kamil, Islamiah; Akbar, Muhammad Iqbal; Ariani, Meiliyah
Central Community Development Journal Vol. 4 No. 2 (2024): December 2024
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/ccdj.v4i2.345

Abstract

Effective asset management is a key factor for supporting the sustainability of mining company operations. This community benefits from the execution of the Resource Administration Framework at PT. Bara Prima Utama, which works within the coal mining division. This framework is planned to improve the proficiency of observing, upkeeping, and administering the company's settled resources to optimize resource utilization and decrease operational costs. Through the application of data innovation in resource information administration, a company can distinguish resource conditions in real time and make quicker and more exact vital choices. In expansion, preparation for asset administration staff is additionally carried out to guarantee the ability to work this unused system. This execution is anticipated to extend the efficiency and support of a company's operations and amplify the life of resources. This program also bolsters the company's commitment to a more proficient and dependable administration of assets.
Tax Management, Tax Regulations, and Tax Literacy on Corporate Taxpayer Compliance: Mediation of Tax Restitution Kusbiantora, Mahmud; Asmara, Rina Yuliastuty
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 2 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i1.7150

Abstract

This study examines corporate tax obligations influenced by tax management, tax regulations, and tax literacy, with tax restitution as a mediating variable supported by Tax Compliance Theory and Behavioral Tax Theory. This study uses a quantitative research approach that specifically adopts a causal research design (explanatory), which explains how the diversity of independent and mediating variables affects corporate taxpayer compliance at the Jakarta Tebet Pratama Tax Office so that it can provide a strong framework for empirical analysis. Data were obtained through a questionnaire scale of 1 - 5. The population in this study refers to all corporate taxpayers registered at the Jakarta Tebet Pratama Tax Office (Kantor Pelayanan Pajak/KPP), totaling 14,845 taxpayers. Sampling was carried out using proportional random sampling so that a sample of at least 374 corporate taxpayers could be obtained as a unit of analysis. Data analysis used descriptive and inferential analysis using Partial Least Squares Structural Equation Modeling (PLS-SEM). The empirical research results prove that tax management, tax regulations, and tax literacy, with tax restitution as a mediator, can positively and significantly influence corporate tax obligations. These results provide substantive implications that in order to improve taxpayer compliance, attention needs to be given not only to improving tax literacy, tax system management, and clarity of tax rules but also to taxpayer experience in the tax restitution process. A transparent, fast, and fair restitution process can strengthen the relationship between these factors and tax compliance. In this case, a comprehensive and taxpayer-oriented tax policy can potentially increase state revenues by increasing taxpayer compliance (individuals and corporations).
Co-Authors Anasthasya, Chealsea Dianissa, Riska Putri Islamiah Kamil Kamil, Islamiah Kamil Kusbiantora, Mahmud M Sarifudin Meiliyah Ariani, Meiliyah Merdekawati, Debby Setya Minanari, Minanari Muhammad Iqbal Muhammad Iqbal Akbar Putri, Reza Dwi Amanda Qalbi, Andi Batari Nurul Rafzanjani, Nursyafira Reski Putri Rifa Alfariz Sihaloho, Pebryanti Surya Ningsih