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All Journal JURNAL AKUNTANSI DAN AUDITING Syntax Literate: Jurnal Ilmiah Indonesia EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi GEMA EKONOMI Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Bisnis dan Akuntansi JURNAL BISNIS & AKUNTANSI UNSURYA FINANSIA : Jurnal Akuntansi dan Perbankan Syariah International Journal of Financial, Accounting, and Management Jurnal Ilmiah Akuntansi Kesatuan Jurnal Kajian Ilmiah International Journal of Social and Management Studies (IJOSMAS) Jurnal Pengabdian Masyarakat Nusantara JURNAL ABDI MASYARAKAT INDONESIA (JAMIN) Governors Journal of Applied Business and Technology Jurnal Indonesia Sosial Sains Journal of Artificial Intelligence and Digital Business Journal of Business, Social and Technology Eduvest - Journal of Universal Studies IIJSE EBID:Ekonomi Bisnis Digital Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka)
Khomsiyah, Khomsiyah
Universitas Trisakti Jakarta
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TATA KELOLA PERUSAHAAN DALAM FALSAFAH SUNDA SILIH ASAH, ASIH, ASUH Fadillah, Haqi; Khomsiyah, Khomsiyah
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 9 No 1 (2024): JURNAL BISNIS & AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v9i1.1173

Abstract

Tujuan artikel ilmiah ini yakni mengkaji secara mendalam bagaimana tata kelola perusahaan dapat menerapkan aspek falsafah Sunda Silih asah, asih, asuh. Metode yang digunakann ialah metode penelitian kualitatif berupa deskriptif analisis. Adapun pendekatan penelitian ini didasarkan bidang ilmu filsafat dengan objek formal dalam bentuk filsafat nilai. Adapun objek material penelitian ini adalah falsafah Sunda Silih asah, asih, asuh. Penerapan kearifan lokal falsafah Sunda tersebut sejalan dengan usaha yang dilakukan sebuah entitas untuk menjalankan tata kelola perusahaan yang baik. Artikel ini menyampaikan kontribusi terhadap pemangku kepentingan tentang perspektif baru penerapan tata kelola perusahaan berdasarkan kearifan lokal falsafah Sunda.Keywords: tata kelola perusahaan, silih asah, silih asih, silih asuh.
Adopsi Bank Digital Pada Kinerja Perbankan Di Bursa Efek Indonesia Tahun 2019-2021 Sethiono, Melinda; Khomsiyah, Khomsiyah
GEMA EKONOMI Vol 12 No 2 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/gemaekonomi.v12i2.2875

Abstract

This study aims to obtain empirical evidence regarding the effect of digital bank adoption on banking performance on the Indonesia Stock Exchange. The independent variable used in this study is the adoption of ATM, Internet Banking and Mobile Banking, while the dependent variable is the measurement of Return on Assets (ROA), Operational Efficiency Ratio (REO), Net Operational Margin (NOM), Income Diversification (DP) and Projection Net Operating Income (PPBO). The population of this study are banking companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. Sampling was done by using purposive sampling method. The sample of this study consisted of 111 companies for three years of observation. This study uses multiple linear regression analysis to examine the effect of the independent variable on the dependent variable. The results showed that ATM did not have a significant effect on overall banking performance. Internet Banking has a significant influence on banking performance through operational efficiency. Mobile Banking has a significant influence on the company's performance through ROA and NOM and the three independent variables have not shown a significant effect, especially Banking Performance on DP and PPBO.
PELUANG USAHA: Ide Usaha Yang Kreatif BUSINESS OPPORTUNITIES: Creative Business Ideas Masnita, Yolanda; Khomsiyah, Khomsiyah; Nurhaida, Dida
Jurnal Abdi Masyarakat Indonesia (JAMIN) Vol 4 No 2 (2022): JURNAL ABDI MASYARAKAT INDONESIA (JAMIN)
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jamin.v4i2.12997

Abstract

Meningkatkan nilai tambah produk, saat ini menjadi syarat penting untuk dapat menghadapi persaingan pasar yang semakin ketat. Salah satunya dengan mengolah bahan baku menjadi barang setengah jadi atau produk siap jual. Pondok Pesantren (Ponpes) Madinah Al Hijrah, yang terletak di Kampung Halimun, Desa Cimanuk, Kabupaten Pandegang, Provinsi Banten memiliki potensi alam dan lingkungan yang mendukung untuk pengembangan budidaya pertanian, perikanan, dan produk olahan makanan. Awalnya Ponpes sebagai mitra PkM hanya membudidayakan lele dan menjualnya secara langsung. Berdasarkan identifikasi masalah dirumuskan bahwa dapat meningkatkan nilai jual produk dengan mengolahnya menjadi beberapa produk makanan olahan. Kegiatan PkM ini ditujukan untuk mendukung ide mengembangkan pendapatan ponpes dan meningkatkan keahlian santri, yang difokuskan pada upaya mempertahankan kelangsungan usaha serta meningkatkan kesejahteraan santri melalui penciptaan dan penambahan nilai produk melalui pendekatan ekonomi syariah, manajemen pemasaran, dan akuntansi. Metode pelaksanaan berupa penyuluhan dan simulasi guna memberikan gambaran mengenai proses penciptaan kreasi dan diversifikasi produk makanan olahan yang lebih variatif. Peserta kegiatan sangat antusias, aktif dalam diskusi dan telah memiliki pemahaman serta mampu mengubah pola pikir tradisionalnya menjadi lebih kreatif. Hal ini dibuktikan dengan rencana tindakan berupa diversifikasi produk lele mentah menjadi aneka rupa lele olahan.
Determinants and Consequences of Auditor Deviant Behavior Suwardi, Suwardi; Khomsiyah, Khomsiyah
Eduvest - Journal of Universal Studies Vol. 4 No. 12 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i12.49992

Abstract

Audit quality became an important issue after a global corporate scandal that revealed auditors' inability to detect financial statement fraud, leading to corporate bankruptcies and scandals. Auditors' deviant behavior, such as inindependence and incompetence in the implementation of duties, has the potential to damage audit quality. This study aims to analyze the factors that cause auditor behavior to deviate and their impact on audit quality in Jakarta, Indonesia. The factors analyzed include time budget pressure, task complexity, client importance, and organizational commitment. This survey involved 103 respondents who were selected by purposive sampling. The results showed that time budget pressure, client importance, and organizational commitment contributed to auditor deviant behavior, while task complexity had no significant effect. The auditor's deviant behavior has a negative impact on the quality of audits, which in turn can damage public trust in the audit profession. This study provides insights for regulators and public accounting firms to identify factors that affect auditor behavior and audit quality degradation, and develop approaches to minimize deviant behavior without sacrificing audit value for external users.
Pengaruh Green Accounting, Kinerja Lingkungan, dan Tanggung Jawab Sosial Perusahaan Terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening Putri, Nia Febriani; Khomsiyah, Khomsiyah
INOVASI Vol. 11 No. 2 (2024): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v11i2.p265-276.42398

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Green Accounting yang diukur menggunakan biaya lingkungan dan laba bersih, Kinerja Lingkungan diukur menggunakan peringkat PROPER, dan Tanggung Jawab Sosial Perusahaan diukur dengan standard GRI (Global Reporting Intitative) terhadap Nilai Perusahaan diukur dengan PBV (Price Book Value) dengan profitabilitas sebagai variabel intervening diukur menggunakan ROA (Return on Asset). Sampel dalam penelitian ini didapat dengan teknik pengambilan sampel kriteria tertentu adalah perusahaan perkebunan kelapa sawit dan tanaman karet, peserta proper dan aset diatas 4 trilyun yang terdaftar di BEI sepanjang 2018-2022. Metode statistik yang dipakai adalah analisis regresi berganda. Hasil dari penelitian ini menunjukkan penerapan green accounting, kinerja lingkungan, tanggungjawab sosial perusahaan terhadap nilai perusahaan dengan profitabilitas sebagai variabel intervening tidak berpengaruh.
Pengaruh Kualitas Good Governance terhadap Indeks Persepsi Korupsi (IPK) di Negara-Negara ASEAN Putro, Candela d’Eva; Khomsiyah, Khomsiyah
INOVASI Vol. 11 No. 2 (2024): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v11i2.p428-442.42547

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kualitas good governance terhadap Indeks Persepsi Korupsi di negara-negara ASEAN. Penelitian ini merupakan penelitian kuantitatif, yang menggunakan data sekunder dengan time series tahun 2012-2022. Penelitian ini melihat pengaruh pada enam variabel good governance yaitu Voice and Accountability, Political Stability and Absence of Violence/Terrorism, Government Effectiveness, Regulatory Quality, Rule of Law, dan Control of Corruption, dengan indeks persepsi korupsi sembilan negara ASEAN. Semua data diambil dari laporan indeks persepsi korupsi pada situs Transparency International dan laporan Worldwide Governance Indicators pada situs The World Bank. Hasil akhir dari penelitian menunjukkan bahwa skor Regulatory Quality dan Control of Corruption berpengaruh positif terhadap skor indeks persepsi korupsi ASEAN. Sementara itu, rank Government Effectiveness, Rule of Law dan Control of Corruption berpengaruh negatif terhadap rank indeks persepsi korupsi ASEAN.
Pengaruh Economic Performance, Environmental Performance dan Good Corporate Governance Terhadap Nilai Perusahaan (Tobins’Q) Utari, Indriana Tri; Khomsiyah, Khomsiyah
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2304

Abstract

This research examines the company value that occurs in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. This study aims to prove that economic performance, environmental performance and good corporate governance affect the success of company value. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period, totaling 26 companies. The sample selection technique in this study was carried out by non-probability sampling. The analysis used descriptive statistical analysis and panel data regression analysis. The results of this study are economic performance has a significant effect on firm value, environmental performance has a significant effect on firm value and good corporate governance has a significant effect on firm value.
Pengaruh Sistem Pengendalian Internal, Moralitas Manajemen, Tingkat Kepuasan Kerja Terhadap Fraud Patricia, Patricia; Khomsiyah, Khomsiyah
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1499

Abstract

Fraud has become a challenge in various sectors and has become the center of attention in Indonesia, Every act of fraud has its own motive behind it, and various ways are used by many parties to reduce fraud. This study was conducted to determine the effect of Internal Control Systems, Morality Management, Job Satisfaction on Fraud. The population in this study were Civil Servants at the Ministry of Environment and Forestry. This study used primary data, which is a collection of data from the answers of 100 respondents. The result of the study stated that the Internal Control System, Management Morality and Job Satisfaction had a positive effect against Fraud.
Pengaruh Kepemilikan Asing, Direktur dan Komisaris Asing Terhadap Penghindaran Pajak dimoderasi oleh Profitabilitas Yustia, Lisa; Khomsiyah, Khomsiyah
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1437

Abstract

The purpose of this research is to examine the impact of foreign ownership, foreign directors and commissioners on the company's efforts to avoid tax liabilities, taking into account the role of profitability as a moderating factor. The Data used came from 44 companies in the energy sector listed on the Indonesia Stock Exchange in the period 2020-2022. Sampling was carried out through systematic random methods, and regression analysis with the concept of modernization was used to process the data. The findings of this research illustrate that foreign ownership and foreign directors and commissioners have an impact on tax avoidance practices in the corporate environment. It added that the profitability factor plays a crucial role in regulating the relationship between tax evasion and foreign ownership. In more detail, profitability has the potential to amplify the impact of foreign ownership on tax avoidance practices. On the other hand, the profitability factor also has no effect in moderating the relationship between foreign directors and commissioners against tax evasion practices.
Apakah Tax Aggressive Indikator Manajemen Laba? dengan Ukuran Perusahaan sebagai Variabel Moderasi Al Gifari, Muhammad Chaidir; Khomsiyah, Khomsiyah
Ekonomis: Journal of Economics and Business Vol 8, No 2 (2024): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i2.1439

Abstract

This research aims to obtain empirical evidence regarding the impact of independent variables, namely tax aggressiveness and leverage on earnings management as the dependent variable with company size as the moderating variable. The population used in this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2022. The results of this research reveal that there is no strong evidence regarding the influence of tax aggressiveness on earnings management actions. Leverage is proven to have a positive and significant influence on earnings management practices, and the company size variable is found to neither strengthen nor weaken the relationship between tax aggressiveness and earnings management practices. However, company size has the ability to weaken the relationship between leverage and earnings management practices.
Co-Authors Afif, Mohamad Rifai Agustadana, Barry Truman Al Gifari, Muhammad Chaidir Arsjah, Regina J. Asep Hermawan Derry Wanta Dida Nurhaida Dina Aulia Fadillah, Haqi Gunawan, Itjang D. Heliantono Hermien Triyowati, Hermien Hutajulu, Dual Saper Junaedi, Daniel Juniati Gunawan, Juniati Kurnia, Ervina Lorentia, Lisa Martha, Henri Murtanto Murtanto Nashrullah, Moh. Haidar Ningrum, Garnis Mulya Patricia Patricia, Patricia Putri, Nia Febriani Putro, Candela d’Eva Riski Hamdani Pulungan, Riski Hamdani Sari , Pratiwi Nila Sethiono, Melinda Simbolon, Hotnita Sinurat, Megah Elisabet Suhardjo Sulistiyani, Nurul Suwardi Suwardi Syukron, Muhammad Utari, Indriana Tri Wardhani, Nurhastuty Kesumo Yuana Jatu Nilawati Yudisira Putra, Dimas Yuanito Yustia, Lisa