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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Riset Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal
Farida, Yusriati Nur
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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ANALISIS ATAS PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI INDONESIA Irawan, Yanuar; Sularso, Havid; Farida, Yusriati Nur
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 2 (2017): December 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.sar.2017.2.2.591

Abstract

The Research aims to examine the effect of Size of the Company (SIZE), Profitability (ROA), Leverage (DAR), Institutional Ownership (INST), and Quality of Audit (QA) to Tax Avoidance. The object under study is property and real estate companies that listed on the Indonesia Stock Exchange for the years 2013-2015. The sampling method used in this study is nonprobability sampling with purposive sampling technique and the level of significance is 5%. Data were analyzed using panel data regression methods and processed with Ms. Excel and EViews version 9 program. Statistical test showed that simultaneously SIZE, ROA, DAR, INST, and QA have significant effect on tax avoidance. ROA is the most dominant variable affect tax avoidance. Partially, SIZE and ROA has significant positively effect on tax avoidance. QA partially has significant negatively effect on tax avoidance. Meanwhile, DAR and INST showed no effect on tax avoidance. The results of this study indicate that, all independent variables can explain the variance in the dependent variable 44,72% based on determination coefficient test (R2).
Faktor-faktor yang Mempengaruhi Keputusan Kredit Pada UMKM di Kabupaten Banyumas Pada Masa Pandemi Covid-19 Azhar, Ade Noviana; Farida, Yusriati Nur
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 1 (2021): June 2021
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.679 KB) | DOI: 10.20884/1.sar.2021.6.1.3900

Abstract

This study aims to determine the effect of financial literacy, education level, credit procedures, and interest rates on credit decisions at MSMEs during the Covid-19 pandemic. The sampling technique used convenience sampling with a sample size of 100 MSME actors in Banyumas Regency. The data analysis technique used in the study was multiple linear regression analysis. The results showed that: (1) financial literacy has a positive and significant effect on credit decisions at MSMEs; (2) education level does not affect credit decisions at MSMEs; (3) credit procedures have a positive and significant effect on credit decisions at MSMEs; (4) interest rates do not affect credit decisions at MSMEs. The implication of this research is that understanding financial literacy is very helpful for MSME actors in determining credit decisions. Good financial literacy will affect a person's way of thinking about financial conditions and affect someone in making strategic decisions and good financial management. Ease of easy credit procedures will encourage MSMEs to make credit decisions. Businesses tend to prefer credit procedures that are quick, easy, and simple.
PENGARUH STRUKTUR MODAL, SISTEM INFORMASI AKUNTANSI, DIGITAL MARKETING TERHADAP KINERJA UMKM DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL PEMODERASI Althafa, Erchika Destiara; Farida, Yusriati Nur; Suparlinah, Irianing
Jurnal Riset Akuntansi Soedirman Vol 2 No 2 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2023.2.2.11254

Abstract

This research aims to determine the effect of capital structure, accounting information systems, and digital marketing on the performance of MSMEs with organizational culture as a moderating variable. This method used in this research is quantitative research. The population of this study were all MSMEs in Banyumas Regency. The sample determination was determined by purposive sampling with a total sample of 100 MSME units. Data analysis that was used is moderation regression analysis. The results showed that: (1) capital structure has no effect on MSME performance; (2) accounting information systems has no effect on MSME performance; (3) digital marketing has no effect on MSME performance; (4) organizational culture has no effect on MSME performance; (5) capital structure has no effect on MSME performance through organizational culture; (6) accounting information systems affect MSME performance through organizational culture; and (7) digital marketing has no effect on MSME performance through organizational culture. The implication of this research is that MSME can pay more attention to the use of capital structure, accounting information systems, digital marketing and organizational culture in their efforts to improve MSME performance. For the government, it is expected to hold socialization and training on capital structure, accounting information systems, and digital marketing to support the performance of MSMEs.
THE EFFECT OF PROFITABILITY, LIQUIDITY, AND SOLVENCY ON STOCK PRICES ON THE INDONESIA STOCK EXCHANGE WITH DIVIDEND POLICY AS A MODERATING VARIABLE (A CASE STUDY OF COMPANIES IN THE HEALTHCARE SECTOR) Andriani, Bella Delvia; Kusuma, Poppy Dian Indira; Farida, Yusriati Nur
Soedirman Accounting, Auditing and Public Sector Journal Vol 4 No 2 (2025): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2025.4.2.19786

Abstract

The research aims to determine whether there is an effect of profitability, liquidity, and solvency on stock prices in health sector companies listed on the Indonesia Stock Exchange in 2019-2023 and to determine whether dividend policy as a moderating variable is able to strengthen the influence between the dependent variable and the independent variable. The population in this research were healthcare sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023, with a total population of 33 companies. The sampling technique used in this research was purposive sampling, resulting in 9 healthcare sector companies that met the sample criteria. The results of this research indicate that: (1) Profitability has a negative effect on stock prices, (2) Liquidity has a positive effect on stock prices, (3) Solvency has a negative effect on stock prices, (4) Dividend policy does not strengthen the effect of profitability on stock prices, (5) Dividend policy strengthens the effect of liquidity on stock prices, (6) Dividend policy does not moderate the effect of solvency on stock prices.
THE INFLUENCE OF INVESTMENT ATTITUDES, SUBJECTIVE NORMS, SOCIAL MEDIA, AND THE BANDWAGON EFFECT ON STUDENTS’ INVESTMENT INTEREST IN THE CAPITAL MARKET Adi, Faisal Satrio; Kusuma, Poppy Dian Indira; Farida, Yusriati Nur
Soedirman Accounting, Auditing and Public Sector Journal Vol 4 No 2 (2025): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2025.4.2.19787

Abstract

This study aims to examine whether attitudes toward investment, subjective norms, social media, and the bandwagon effect influence students’ interest in investing in the capital market. This research employs a quantitative approach. The research subjects consist of active students of the Faculty of Economics and Business at Universitas Jenderal Soedirman, cohorts 2017 to 2019. The total population in this study is 229 students. The sampling technique used is simple random sampling, with the sample size determined using the Slovin formula, resulting in 70 respondents. Data analysis techniques include data quality testing, descriptive statistical analysis, classical assumption tests, and multiple regression analysis. The results show that: (1) attitudes toward investment have a positive effect on increasing students’ investment interest in the capital market; (2) subjective norms do not have a significant effect on increasing students’ investment interest in the capital market; (3) social media has a positive effect on increasing students’ investment interest in the capital market; and (4) the bandwagon effect has a positive effect on increasing students’ investment interest in the capital market. The implications of this study are expected to contribute to the development of knowledge in the field of financial accounting, particularly related to investment. Future research on internal factors may be expanded by analyzing other causal factors that influence and are associated with investment interest. Consequently, students’ understanding and literacy in economics—especially in accounting, finance, and investment—can be enhanced, along with their economic behavior in managing personal finances in accordance with current economic conditions. Furthermore, this study is expected to assist students, lecturers, faculties, and universities in providing investment-related information, facilitating access and communication through collaboration between universities and securities companies, stock exchanges, and other stakeholders involved in investment activities. Students are expected to gain a deeper understanding of investment, make effective use of time to enhance investment knowledge, and avoid consumptive lifestyles by developing the habit of investing with minimal initial capital. Through capital market seminar and training programs organized by universities, it is expected that students will develop positive perceptions of investment, thereby fostering their interest in starting stock investments in the capital market.
Co-Authors Adi, Faisal Satrio Althafa, Erchika Destiara Andriani, Bella Delvia Azhar, Ade Noviana Havid Sularso Irawan, Yanuar Kusuma, Poppy Dian Indira Suparlinah, Irianing