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All Journal Jurnal Kajian Akuntansi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JURNAL AKUNTANSI Jurnal Ilmiah Akuntansi Kesatuan Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Keuangan dan Akuntansi Terapan (KUAT) Jurnal RAK (Riset Akuntansi Keuangan)
Tullah, Dewi Sarifah
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Economics, Econometrics & Finance Engineering Social Sciences

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THE EFFECT OF CAPITAL STUCTURE ON THE COMPANY FINANCIAL PERFORMANCE IN THE COAL MINING SECTOR Tullah, Dewi Sarifah; Erma Apriyanti; Siti Nurjanah
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 2 (2022): October 2022
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v7i2.127

Abstract

The aim of this study was to analyze the capital structure on financial performance. Capital structure is measured by the leverage ratio (solvability) through the total debt to total assets ratio (DAR), total debt to total equity ratio (DER), and long-term debt to equity ratio (LDER) proxies, while financial performance is measured by the profitability ratio using the Return on Asset (ROA) proxy. The study population is a coal mining company listed on the Indonesia Stock Exchange in 2014-2019. The purposive sampling method was chosen as a sampling method with certain criteria. The final sample size based on predetermined criteria was 96 (16 companies with an observation period of 6 years). Multiple linear regression was used to test the hypothesis. The results showed that DAR and LDER had a negative effect on ROA, while DER did not affect ROA.
THE DETERMINANTS OF STOCK RETURNS Tullah, Dewi Sarifah; Feri Noviyanti; Apriyanti, Erma
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 1 (2022): April 2022
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v7i1.137

Abstract

This study aims to determine the effect of ROA, CR, PBV and MVA through a quantitative approach. The research population is LQ-45 Index company. Purposive sampling was used as a sampling technique with the criteria of LQ-45 companies that published financial reports on the Indonesia Stock Exchange in 2001-2020, thus the sample that met the criteria consisted companies. The analysis technique uses multiple linear regression with panel data with the help of Eviews 11 software. The result of the study prove that the ROA, PBV and MVA varables have and effect on stock returns, while beta and ROA variables have no effect on stock returns. Investors companies that are their investment target, because these ratios have been proven to effect stock returns.
Di Balik Angka: Menguak Peran Rasio Keuangan dan Manajemen Laba dalam Dinamika Harga Saham Febrian, Jan; Jason, Jason; Tullah, Dewi Sarifah
JURNAL AKUNTANSI Volume 19, Nomor 2, November 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v19i2.12650

Abstract

Tujuan dari studi ini adalah untuk mengetahui apakah harga saham perusahaan dipengaruhi oleh rasio TATO, ROA, dan EPS serta efek moderasi dari manajemen laba. Perusahaan-perusahaan di sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia antara tahun 2020 dan 2023 merupakan populasi penelitian ini. Berdasarkan Moderated Regression Analysis, rasio EPS memiliki pengaruh terhadap harga saham perusahaan dan juga berpengaruh ketika dimoderasi oleh manajemen laba, sementara variabel yang lain tidak. Hal ini memperluas pemahaman kita bahwa investor cenderung lebih fokus pada potensi pengembalian investasi daripada hanya efisiensi operasional saja.
Peningkatan Produksi dan Pengetahuan Diversifikasi Produk Olahan Pala: Pemanfaatan Teknologi, Strategi Pemasaran, serta Pelaporan Keuangan Usaha Mikro Tullah, Dewi Sarifah; Abdillah, Fatimah; Sudradjat, Sudradjat; Asyifa, Siti; Febriyan, Febriyan; Callista, Christine
KUAT : Keuangan Umum dan Akuntansi Terapan Vol 7 No 1 (2025): Edisi Maret
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/kuat.v7i1.2855

Abstract

Program Pengabdian kepada Masyarakat (PkM) ini berfokus pada pemberdayaan UMKM melalui pengetahuan diversifikasi dalam produksi olahan daging buah pala, strategi pemasaran dengan memanfaatkan digitalisasi dan pengelolaan keuangan. Sari Buah Idaman (SBI) Kecamatan Ciampea merupakan UMKM yang memproduksi minuman sari buah pala menjadi mitra sasaran dalam program pengabdian masyarakat ini. Kegiatan diselenggarakan oleh tim PkM Institut Bisnis dan Informatika Kesatuan Bogor yang terdiri dari dosen dan mahasiswa pada program Pendanaan PkM: Pemberdayaan Kemitraan Masyarakat yang didanai Kementerian Pendidikan, Kebudayaan, Riset dan Teknologi. Kegiatan PkM ini meliputi aspek produksi, pemasaran dan manajemen pengelolaan keuangan dengan metode sosialisasi, pelatihan, bimbingan teknis (bimtek), fasilitasi, simulasi dan pendampingan. Hasil dari kegiatan PkM adalah bertambahnya pengetahuan mitra terkait diversifikasi produk, proses produksi yang baik, penggunaan teknologi tepat guna dalam penentuan standarisasi produk, strategi pemasaran digital melalui instagram dan e-commerce shopee, desain kemasan, pengelolaan keuangan dalam menentukan harga pokok produk, harga jual dan laporan keuangan dengan menggunakan program microsoft excel.
UNVEILING THE HIDDEN IMPACT OF GREEN ACCOUNTING ON CORPORATE SUCCESS Tullah, Dewi Sarifah; Febrian, Jan; Novianto, Fajar; Jason, Jason; Khairunnisa, Hana
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 7 No 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i1.2588

Abstract

Increasing stakeholder demand has driven firms to integrate environmental sustainability into their business strategies. Green accounting, encompassing environmental performance and green investment, has become a key approach to achieving these goals. This study examines the effect of green accounting on financial performance, with Corporate Social Responsibility (CSR) as a moderating variable. Multiple linear regression analysis was conducted using quantitative data from financial and sustainability reports of publicly traded Indonesian firms (2021–2023). The findings indicate that environmental performance significantly enhances financial performance by improving legitimacy and operational efficiency. However, green investment does not directly influence financial performance, nor does CSR moderate it. While CSR independently strengthens financial performance, its moderating role in environmental performance negatively impacts short-term financial results, suggesting that CSR costs may outweigh immediate benefits. The study underscores the need for firms to optimize cost management and effectively communicate sustainability efforts to enhance stakeholder trust and long-term financial performance.
PERAN STRATEGIS KEPEMILIKAN INSTITUSIONAL DALAM MEMODERASI PENGARUH CADANGAN KERUGIAN PENURUNAN NILAI TERHADAP NILAI PERUSAHAAN Andriana, Sintia; Sutarti, Sutarti; Tullah, Dewi Sarifah
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 11, No 1 (2025): Vol 11, No. 1 (2025)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v11i1.10853

Abstract

ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh cadangan kerugian penurunan nilai terhadap nilai perusahaan pada subsektor perbankan. Selain itu, penelitian ini mengeksplorasi peran moderasi kepemilikan institusional dalam hubungan antara CKPN dan nilai perusahaan. Data penelitian diperoleh dari laporan tahunan perusahaan perbankan yang terdaftar pada bursa efek Indonesia. Dengan menggunakan metode purposive sampling, penelitian ini mencakup 123 observasi sebagai sampelnya. Pengujian data dilakukan dengan menggunakan analisis regresi berganda pada data panel. Hasil penelitian menunjukkan bahwa CKPN berpengaruh positif terhadap nilai perusahaan. Namun, kepemilikan institusional sebagai variabel moderator tidak memperkuat hubungan positif antara CKPN dan nilai perusahaan. Penelitian ini memberikan kontribusi bagi literatur akademis tentang akuntansi keuangan, khususnya mengenai penerapan PSAK 71 tentang CKPN dan tanggapan investor di Indonesia. Selanjutnya, temuan ini diharapkan dapat menjadi masukan berharga bagi OJK dalam merumuskan kebijakan keuangan di pasar modal, memastikan penerapan standar akuntansi keuangan yang tepat, dan memberikan dampak positif terhadap operasional perbankan di Indonesia.ABSTRACTThis study aims to analyze the effect of impairment loss reserves on firm value in the banking subsector. In addition, this study explores the moderating role of institutional ownership in the relationship between CKPN and firm value. The research data were obtained from the annual reports of banking companies listed on the Indonesia Stock Exchange. Using a purposive sampling method, this study included 123 observations as its sample. Data testing was conducted using multiple regression analysis on panel data. The results of the study indicate that CKPN has a positive effect on firm value. However, institutional ownership as a moderator variable does not strengthen the positive relationship between CKPN and firm value. This study contributes to the academic literature on financial accounting, especially regarding implementing PSAK 71 on CKPN and investor responses in Indonesia. Furthermore, these findings are expected to be valuable input for OJK in formulating financial policies in the capital market, ensuring the implementation of appropriate financial accounting standards, and providing a positive impact on banking operations in Indonesia.
THE EFFECT OF CAPITAL STUCTURE ON THE COMPANY FINANCIAL PERFORMANCE IN THE COAL MINING SECTOR Tullah, Dewi Sarifah; Erma Apriyanti; Siti Nurjanah
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 2 (2022): October 2022
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v7i2.127

Abstract

The aim of this study was to analyze the capital structure on financial performance. Capital structure is measured by the leverage ratio (solvability) through the total debt to total assets ratio (DAR), total debt to total equity ratio (DER), and long-term debt to equity ratio (LDER) proxies, while financial performance is measured by the profitability ratio using the Return on Asset (ROA) proxy. The study population is a coal mining company listed on the Indonesia Stock Exchange in 2014-2019. The purposive sampling method was chosen as a sampling method with certain criteria. The final sample size based on predetermined criteria was 96 (16 companies with an observation period of 6 years). Multiple linear regression was used to test the hypothesis. The results showed that DAR and LDER had a negative effect on ROA, while DER did not affect ROA.
THE DETERMINANTS OF STOCK RETURNS Tullah, Dewi Sarifah; Feri Noviyanti; Apriyanti, Erma
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 1 (2022): April 2022
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v7i1.137

Abstract

This study aims to determine the effect of ROA, CR, PBV and MVA through a quantitative approach. The research population is LQ-45 Index company. Purposive sampling was used as a sampling technique with the criteria of LQ-45 companies that published financial reports on the Indonesia Stock Exchange in 2001-2020, thus the sample that met the criteria consisted companies. The analysis technique uses multiple linear regression with panel data with the help of Eviews 11 software. The result of the study prove that the ROA, PBV and MVA varables have and effect on stock returns, while beta and ROA variables have no effect on stock returns. Investors companies that are their investment target, because these ratios have been proven to effect stock returns.
THE IMPACT OF MERGERS AND ACQUISITIONS ON EARNING MANAGEMENT PRACTICES AND FINANCIAL PERFORMANCE Tullah, Dewi Sarifah; Tullah, Ramunah Fatmawati
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 5 No. 2 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v5i2.268

Abstract

This study aims to determine whether there are differences between earning management and financial performance during mergers and acquisitions (M&A). Purposive sampling was used to collect data from the Indonesia Stock Exchange (IDX) according to criteria for businesses that completed M&A projects in 2017 and that were publicly traded from 2012 to 2020. The Wilcoxon signed rank test was used to test the hypothesis. The results of the study show that earnings management practices are different after M&A is done with income-increasing patterns. The financial performance of return on assets (ROA) proves that there are differences that cause these activities to decline. But even while these ratios are suffering from a decline, impact M&A does not produce appreciable differences in the current ratio (CR), debt to equity ratio (DER), total asset turnover (TATO), and earnings per share (EPS). Research suggests that businesses exercise greater caution when developing their business plans prior to implementing M&A, and that investors be more picky when allocating capital to businesses that are implementing M&A because not all M&A activities will result in positive outcomes.
UNVEILING THE HIDDEN IMPACT OF GREEN ACCOUNTING ON CORPORATE SUCCESS Tullah, Dewi Sarifah; Febrian, Jan; Novianto, Fajar; Jason, Jason; Khairunnisa, Hana
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i1.2588

Abstract

Increasing stakeholder demand has driven firms to integrate environmental sustainability into their business strategies. Green accounting, encompassing environmental performance and green investment, has become a key approach to achieving these goals. This study examines the effect of green accounting on financial performance, with Corporate Social Responsibility (CSR) as a moderating variable. Multiple linear regression analysis was conducted using quantitative data from financial and sustainability reports of publicly traded Indonesian firms (2021–2023). The findings indicate that environmental performance significantly enhances financial performance by improving legitimacy and operational efficiency. However, green investment does not directly influence financial performance, nor does CSR moderate it. While CSR independently strengthens financial performance, its moderating role in environmental performance negatively impacts short-term financial results, suggesting that CSR costs may outweigh immediate benefits. The study underscores the need for firms to optimize cost management and effectively communicate sustainability efforts to enhance stakeholder trust and long-term financial performance.
Co-Authors Andriana, Sintia Apriyanti, Erma Asyifa, Siti Callista, Christine Dewi, Kusuma Elis Mediawati, Elis Erma Apriyanti Fatimah Abdillah Febrian, Jan Febriyan, Febriyan Feri Noviyanti Iriyadi Iriyadi Jason, Jason Khairunnisa, Hana Lumbantobing, Chandra Rony Novianto, Fajar Nur, Sobihatun Ratih Puspitasari Salim, Farah Akmar Anor SITI NURJANAH SRI RAHAYU Sudradjat Sudradjat Suginam Sutarti Sutarti Tullah, Ramunah Fatmawati