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All Journal JDM (Jurnal Dinamika Manajemen) Daya Saing : Jurnal Ilmu Manajemen LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi JASS (Journal of Accounting for Sustainable Society) Jurnal Ilmiah Akuntansi Kesatuan Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat BUDGETING : Journal of Business, Management and Accounting Jurnal Revenue : Jurnal Ilmiah Akuntansi JURNAL ABDIMAS TRIDHARMA MANAJEMEN Abdimisi Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Ekonomi Jurnal Neraca Peradaban Accounting Research Unit (ARU JOURNAL) Jurnal Mahasiswa Mengabdi (JIMAWAbdi) Adpebi Science Series International Journal of Digital Marketing
Holiawati, Holiawati
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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Residual Income dan Arus Kas Operasi terhadap Return Saham Dengan Kebijakan Dividen sebagai Pemoderasi Muliyani, Muliyani; Nofryanti, Nofryanti; Holiawati, Holiawati
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.v12i2.37757

Abstract

Penelitian ini bertujuan untuk menguji pengaruh residual income dan arus kas operasi terhadap return saham dengan kebijakan dividen sebagai variabel moderasi. Penelitian ini merupakan jenis penelitian kuantitatif dengan menggunakan data sekunder berupa laporan tahunan 26 perusahaan LQ-45 selama tahun 2017-2022 dengan jumlah data observasi sebanyak 156. Metode analisis data dalam penelitian ini dilakukan dengan menggunakan analisis regresi data panel dan analisis regresi moderasi dengan menggunakan alat statistik e-views 10 dan diperoleh hasil bahwa Residual Income dan arus kas operasi berpengaruh terhadap return saham. Hasil uji interaksi menunjukkan bahwa kebijakan dividen mampu memperkuat pengaruh residual income terhadap return saham tetapi tidak mampu memperkuat pengaruh arus kas operasi terhadap return saham.
Analisis Perbandingan Rasio Keuangan Dan EVA Sebagai Pengukur Kinerja Keuangan PT Kalbe Farma Tbk. Fathimah, Siti Nurul; Awa, Anastasia; Afni, Nur; Holiawati, Holiawati
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 6 No. 3 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

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Abstract

The imbalance between the value of exports and the value of imports after COVID-19 creates problems for the financial performance faced by the pharmaceutical industry in Indonesia. The purpose of this analysis is to compare the company's performance using financial ratios and EVA, to determine the effectiveness of the company in managing its finances and assessing the performance of the company's management. This research is a comparative research with a quantitative approach. The data used is secondary data in the form of financial statements of PT Kalbe Farma Tbk for 2018-2022. Data analysis starts from the calculation of current ratio, ROE, DER, EVA, and financial performance. The research results obtained show positive results during the 2018-2022 period. This shows that the company's management has successfully managed its operational financing.  
The Influence Of Good Corporate Governance, Intellectual Capital, And Investment Opportunity Set On Company Value Nopagia, Nopagia; Suripto, Suripto; Holiawati, Holiawati
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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Abstract

In facing various challenges that can threaten business value, an in-depth investigation is necessary. Market trust and company prospects are highly influenced by a company's high value. This research aims to explore how effective corporate management, intellectual resources, and investment opportunities impact company value. The data used in this study is sourced from the annual financial reports of companies listed on the Indonesia Stock Exchange, specifically those included in the LQ45 index. The research employs a quantitative approach, focusing on the associative relationship between the aforementioned variables. A purposive sampling method was used for sample selection, with specific criteria set in advance. A total of 22 companies were selected as the research sample, and data was observed over a 5-year period, resulting in 110 observational data points used for analysis. The Ordinary Least Squares (OLS) method was used in this study to test the proposed hypotheses. The results show that while the investment opportunity set and intellectual resources have a positive and significant effect on company value, good corporate management does not have a significant impact on company value. This indicates that in maintaining company value, the management of intellectual resources and investment opportunities may play a more significant role than good corporate governance. In the long term, company value can continue to grow, and stakeholders will take note of this development. Therefore, companies need to keep striving to maximize their performance by considering the internal and external conditions that affect their value.
PENGARUH STRATEGI BISNIS DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA USAHA Jhosefine, Octalivia; Holiawati, Holiawati
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.543

Abstract

This research was conducted with the aim of analyzing the influence of business strategy and environmental uncertainty. This research was conducted by analyzing business performance in MSMEs in Cibodas District, Tangerang City. This type of research is quantitative and associative using primary data in the form of distributing questionnaires to MSME business actors. Sampling used the slovin  sampling technique with the results of 88 MSME business actors. The variables used in this study are Business Strategy as the first independent variable and Environmental Uncertainty as the second independent variable and Business Performance as a bound variable. This study uses multiple linear regression analysis tests and hypothesis testing using the help of SPSS 25 software. The results of this study state that business strategy and environmental uncertainty simultaneously and partially affect business performance
Actions of Expropriation in Family Companies: The Moderating Role of Independent Commissioner’s Control Pratiwi, Adhitya Putri; Ruhiyat, Endang; Holiawati, Holiawati
JDM (Jurnal Dinamika Manajemen) Vol 15, No 1 (2024): March 2024
Publisher : Department of Management, Faculty of Economics and Business, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v15i1.49933

Abstract

This study examines the effects of the pyramid structure and disclosure of related party transactions on acts of expropriation in family companies with the independent commissioner’s control as a moderation. This research is a type of quantitative research. This research uses secondary data from annual reports from 31 family companies in 2017- 2018. The data analysis techniques in this research are descriptive statistics, panel data regression analysis, and moderated regression analysis. The study finds that the pyramid structure does not affect expropriation, while disclosure of related party transactions has a negative effect on expropriation. The interaction test shows that the mediator variable could not mediate the pyramid structure and expropriation. Conversely, the moderating variable is able to moderate the disclosure of related party transactions and expropriation. The results of this research can provide input to policymakers to tighten regulations regarding protection for minority shareholders. In addition, the results of this research will add to the government’s references in expanding rules related to the disclosure of related party transactions, especially regarding the supervision of related party transactions carried out by companies.
Pengaruh Kebijakan Hutang, Pertumbuhan Perusahaan Dan Kebijakan Dividen Terhadap Harga Saham (Pada Perusahaan Transportasi Dan Logistik Yang Terdaftar Di Indonesian Stock Exchange 2019-2023) Holiawati, Holiawati; Nurizka Dewi, Sekar Gusti
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v7i3.22475

Abstract

ABSTRAKSaham merupakan surat berharga atau surat berharga investasi lainnya yang populer di pasar modal. Meskipun saham memiliki risiko penurunan harga saham yang signifikan, saham juga memberikan kesempatan kepada investor untuk meningkatkan pendapatan dalam waktu yang relatif singkat. Tujuan penelitian ini adalah untuk menganalisis dan memberi bukti empiris pengaruh kebijakan hutang, pertumbuhan perusahaan dan kebijakan dividen berpengaruh terhadap harga saham. Metode penelitian yang digunakan adalah jenis penelitian kuantitatif dengan pendekatan asosiatif. Metode analisis yang digunakan bersifat regresi data panel. Penelitian ini dilakukan pada 70 perusahaan yang terdaftar pada Indonesian Stock Exchange (IDX) selama periode 2019-2023 dengan menggunakan teknik sampling yaitu Proposive Sampling dengan jenis non probability sampling, maka didapatkan 14 perusahaan yang memenuhi kriteria. Penganalisisan data menggunakan software pengelolaan data statistik yaitu E-Views 9. Berdasarkan hasil penelitian yang dibantu oleh E-Views 9 dapat disimpulakan bahwa kebijakan hutang tidak berpengaruh terhadap harga saham, pertumbuhan perusahaan tidak berpengaruh terhadap harga saham dan kebijakan dividen berpengaruh terhadap harga saham.Kata Kunci: Kebijakan Dividen,Pertumbuhan Perusahaan, Kebijakan Hutang, Harga Saham.
Implementation of Balanced Scorecard as a Benchmarking Tool in Public Organizations Wijaya, Uki Budi Wijaya; Suprayogi, Suprayogi; Zahra, Indri Eliza; Suripto, Suripto; Holiawati, Holiawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

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Abstract

In the era of globalization and rapid information technology development, public organizations in Indonesia face demands to improve performance and accountability. The Balanced Scorecard (BSC) is a strategic management tool that can help public organizations focus more on long-term vision and strategy while enhancing accountability and transparency in resource management. This study aims to explore the implementation of BSC as a benchmarking tool in several public organizations in Indonesia. Through case studies, this research identifies challenges faced and best practices in BSC implementation. The results show significant improvements in financial performance in 2022 compared to 2021, despite challenges such as limited resources and resistance to change. Recommendations to enhance BSC implementation effectiveness include training, leadership commitment, and adjustments to the local context. This study is expected to make a significant contribution to the development of performance management in Indonesia's public sector.
The Effect of Financial Planning, Budgeting and Estimation in the Business Plan Antonius, Antonius; Argunanto, Argunanto; Wulan, Defina Andany; Zahra, Indri Eliza; Arifin, Deni; Anjelia, Viona; Suripto, Suripto; Holiawati, Holiawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

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Abstract

Hospital financial planning is basically a process of analysis, policy and projection that aims to help organizations achieve financial success. Budgeting is needed to allocate costs to certain activities that have been planned for a predetermined period of time. In addition, estimation is used as a systematic assessment tool for the success and/or failure of a policy or program in achieving the goals and objectives that have been set because estimation is an activity to track business performance whether it is in accordance with expectations or not. However, the lack of employee understanding of financial planning, budgeting and estimation has an impact on the efficiency and effectiveness of fund management. In addition, the lack of access to accurate financial data is a challenge in decision making. Therefore, training and socialization are very important for financial employees. With increasing literacy in Planning, Budgeting and Estimation, employees of PT. Medikarya Utama are expected to be able to carry out operational efficiency of the company.
Reporting of Individual Taxpayer Annual Returns with E-Filling for Employees Hirmaleny, Yenny; Hartutik, Sri; Suprayogi, Suprayogi; Latif, Abdul; Fajar, Nanda Kurnia; Kherani, Evi; Suripto, Suripto; Holiawati, Holiawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i5.2959

Abstract

The tax socialization activity at PT. Medikarya Utama aimed to enhance employees' understanding and awareness of filing Individual Taxpayer Annual Returns (SPT) through the E-Filing system. E-Filing, an electronic service provided by the Directorate General of Taxes (DJP), offers convenience and efficiency in tax reporting. This activity was held at PT. Medikarya Utama, Cicurug, Sukabumi, involving all company employees. The results showed improvements in tax literacy, technical understanding of E-Filing, and tax compliance levels. Additionally, the program boosted employees’ confidence in independently filing their taxes. However, some challenges were identified, such as limited digital literacy and technology access among certain employees. To address these issues, the company provided targeted assistance, intensive training, and adequate technological facilities at the workplace. This initiative not only positively impacted the employees but also demonstrated the company’s commitment to tax compliance and contributing to state revenue. By enhancing employees’ capacity to utilize E-Filing, PT. Medikarya Utama supports government efforts to promote digital transformation in taxation.
Green Accounting Intervens Corporate Governance And Environmental Perfor-mance On Financial Performance Hamzah, M. Imron; Suripto, Suripto; Holiawati, Holiawati
Jurnal Neraca Peradaban Vol. 5 No. 1 (2025): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v5i1.535

Abstract

This study aims to analyze empirical evidence of green accounting as an intervening variable in the influence of corporate governance and environmental performance on financial performance in energy sector companies listed on the Indonesia Stock Exchange during the 2021-2023 period. This research adopts a quantitative and associative approach. The population in this study consists of 83 energy sector companies listed on the Indonesia Stock Exchange in 2021-2023. The sample was selected using purposive sampling, resulting in 53 companies over three years, yielding 159 data points. Data analysis was conducted using Partial Least Square-Structural Equation Modeling (PLS-SEM). The results show that corporate governance and environmental performance have a direct, positive, and significant impact on green accounting. Additionally, corporate governance, environmental performance, and green accounting positively and significantly affect financial performance. Green accounting serves as an intervening variable that strengthens the relationship between corporate governance, environmental performance, and financial performance. This study provides managerial implications, emphasizing the importance of strengthening corporate governance, environmental performance, and the implementation of green accounting to enhance financial performance and support sustainability. Furthermore, future research is encouraged to expand the scope to other industrial sectors, integrate external factors such as regulations and organizational culture, and apply a longitudinal approach to understand the long-term impact of green accounting on corporate financial sustainability. These findings advocate for the development of standardized reporting policies and investment in environmentally friendly technologies to reinforce the relationship between sustainability aspects and financial performance.
Co-Authors Abdul Latif Adhania, Safira Alfi Fadhilah, Alfi Andini, Andini Anjelia, Viona Antonius Antonius Argunanto, Argunanto Arifin, Deni Arimani, Corie Ariyanto, Dedi Augustin, Lestari Awa, Anastasia Azizah, Suli Nur Baity, Namira Nur Bastiansyah, Dodi Cahyani Putri, Wulandari Cahyani, Yenni Dwi Saputra, Aditya Rizkia Eka Sari, Eka Fadilah, Mohamad Arif Fajar, Nanda Kurnia Fatahillah, Rosadi Fathimah, Siti Nurul Friyansyah, Aldy Hamzah, M. Imron Harijanto, Tabita Novikurniasari Haussain Irsyad, Achmad Dias Hirmaleny, Yenny Indra Lesmana Jaenudi, Jaenudi Jati, Waluyo Jhosefine, Octalivia Kherani, Evi Khotimah, Maryatus Kusnul Luvito, Andi Malik, Muhamad Abdul Marheni Marheni Marjohan, Masno Maulana, Ingga Muliyani Muliyani Nofryanti, Nofryanti Nopagia, Nopagia Nur Afni Nurizka Dewi, Sekar Gusti Nurlina Nurlina Oktavianna, Rakhmawati Pertiwi, Alusia Vita Rinda Prasetyo, Wahyu Heri Pratama, Tiara Pratiti, Dian Pratiwi, Adhitya Putri Rachmawaty Rachmawaty, Rachmawaty Rahadian, Muhammad Fauzan Rismala, Lina Indra Rizqillah, Fahmi Ruhiyat, Endang Sandjaja, Agustina Setyo Supratno Sigit, Yoga Arief Mart Sri Agustina, Sri Sri Hartutik Sugiyanto - Suhaeri, Aldo Aulia Sunardi, Nardi Suprayogi Suprayogi Suripto Suripto Syatoto, Iman Tatariyanto, Firman Valentine, Erick Waryanto, Hendro Widya Ningsih Wijaya, Safta Wijaya, Uki Budi Wijaya, Uki Budi Wijaya Wulan, Defina Andany Wulandari, Estha Zahra, Indri Eliza