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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) FINANCIAL : JURNAL AKUNTANSI Yayasan Cita Cendikiawan Al Khwarizmi Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Journal of Accounting and Finance Management (JAFM)
Hijriah, Amanah
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Pengaruh Fee Audit dan Audit Tenure Terhadap Kualitas Audit pada Perusahaan Sub Sektor Basic Materials Yang Terdaftar di BEI 2020-2023 Pertiwi, Dewi Asih; Hijriah, Amanah; Espa, Vitriyan
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 4 No 3 (2024): Edisi September 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v4i3.1489

Abstract

This research examines how the audit quality of companies in the basic materials sub sector, listed on the Indonesia Stock Exchange from 2020 to 2023, is affected by audit fees and audit tenure. This study uses a quantitative approach by involving a sample of 12 companies so that the total research data is 48. In addition, secondary data is used in this study, namely financial statements and annual reports. In this study, the analytical approach used is multiple linear regression. The results showed that audit fees have a significant positive effect on audit quality. Meanwhile, audit tenure has no effect on audit quality
Analisis Kinerja Finansial Pemerintah Kabupaten Sekadau Periode 2019-2022 Andrianus, Andrianus; Hijriah, Amanah; Astarani, Juanda
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2322

Abstract

The purpose of this study was to measure and assess the financial performance of the Sekadau Regency Regional Government for the 2019-2022 period based on regional revenue realization data. Analysis of the financial performance of the Sekadau Regency Regional Government is measured by financial ratios. The financial performance of the Sekadau district local government can be measured by financial ratios, namely the degree of decentralization, the regional financial dependency ratio and the regional independence ratio. Qualitative research is the type of this research. Sekadau Regency Regional Revenue Realization data for the 2019-2022 period is the secondary data used in this study. The data was obtained using documentation techniques.  The results showed that the financial performance of the Sekadau Regency Regional Government for the 2019-2022 period was measured based on the value of the degree of decentralization in the very bad category, the ratio of regional financial dependency in the very high category and the ratio of regional independence illustrating an instructive relationship pattern.  
Penyusunan Laporan Keuangan Bumdes Sui Kupah Rafa, Wukuf Dilvan; Hijriah, Amanah; Aswat, Ibnu; Fahmi, Muhammad; Kurniawan, Rudy
Dedikasi Sains dan Teknologi (DST) Vol. 3 No. 2 (2023): Dedikasi Sains dan Teknologi : Volume 3 Nomor 2, Nopember 2023
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/dst.v3i2.3220

Abstract

Pelaksanaan kegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk memberikan wawasan mendalam kepada masyarakat dan pelaku UMKM Desa Sungai Kupah melalui kegiatan pelatihan penyusunan laporan keuangan untuk kebutuhan ekspansi usaha dan perpajakan. Kegiatan ini diikuti sebanyak 40 peserta yang terdiri dari masyarakat dan pelaku UMKM Desa Sungai Kupah. Metode pelatihan adalah metode yang digunakan pada pelaksanaan PKM ini dan untuk mengetahui keberhasilan dari kegiatan pelatihan dilakukan dengan melalui post test dan observasi. Hasil kegiatan ini dilaksanakan dengan cara pemaparan dari para anggota PKM lalu dilanjutkan dengan diskusi dan tanya jawab dengan peserta, serta kepala Desa. Masyarakat dan pelaku UMKM di Desa Sungai Kupah merasa kegiatan ini membantu dan memberi pemahaman kepada mereka mengenai akuntansi dasar dan pelaporan keuangan yang nantinya akan digunakan untuk berbagai tujuan, diantaranya untuk memisahkan pendapatan untuk modal dan pengeluaran pribadi, tujuan untuk pengembangan usaha serta laporan keuangan untuk perpajakan.
The Influence of Good Corporate Governance on the Financial Performance of Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2021-2023 Fazila, Paula; Hijriah, Amanah; Rusliyawati
Journal of Accounting and Finance Management Vol. 5 No. 4 (2024): Journal of Accounting and Finance Management (September - October 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i4.648

Abstract

This study aims to evaluate the impact of Good Corporate Governance (GCG) on the financial performance of food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The research employs a quantitative method with an explanatory research type. Data were collected from annual reports and financial statements of companies using purposive sampling technique, resulting in a sample of 33 companies. Data analysis was conducted using SPSS software through several stages of testing. The findings indicate that institutional ownership has a significant positive impact on the financial performance of companies, as assessed through Return on Assets (ROA), while the independent board of commissioners has a significant negative impact and the audit committee shows no significant impact. Overall, GCG variables have a significant influence on the financial performance of companies, with institutional ownership playing a crucial role in enhancing management oversight.
BAGAIMANA CASH FLOW SHENANIGANS DAPAT MENGINDIKASI MANIPULASI KEUANGAN PADA PT KRAKATAU STEEL? Khairani, Dian; Hijriah, Amanah; Desyana, Gita
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i1.721

Abstract

This research is motivated by findings of financial statement manipulation, including at PT Krakatau Steel, which was involved in a corruption scandal. Financial statement manipulation can occur in various forms, one common type being the manipulation of cash flow statements, or cash flow shenanigans, with the aim of misrepresenting a company's cash flow. This study aims to analyze the cash flow statements of PT Krakatau Steel to identify indications of financial manipulation. The research method used is qualitative with content analysis techniques, using secondary data from the cash flow and income statements of PT Krakatau Steel from 2011 to 2015. The analysis results indicate that there are indications of manipulation in the cash flow statements of PT Krakatau Steel through two cash flow shenanigans techniques: recording cash flow from loans as false operating cash flow, and recording receipts from the sale of fixed assets that do not match other income in the income statement.
DETERMINAN PERSISTENSI LABA DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI PEMODERASI Marpaung, Devi Rianti; Hijriah, Amanah; Mustika, Ira Grania
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/01vazt65

Abstract

Profit is a crucial factor for investors when making investment decisions. It is important for a company to have high-quality or persistent earnings, as these can indicate future profitability. This study aims to analyze the influence of firm size, debt level, and cash flow volatility on earnings persistence, with managerial ownership serving as a moderating variable. The population used in this study consists of 10 banking companies included in the PRIMBANK10 index and listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The entire population was used as the sample, resulting in 40 data observations. This research employs a quantitative approach. The tests used include panel data regression analysis and moderated regression analysis, conducted using EViews 12. The results of the study show that firm size has a significant effect on earnings persistence. Meanwhile, debt level and cash flow volatility do not affect earnings persistence, and managerial ownership as a moderating variable does not strengthen the relationship between firm size, debt level, and cash flow volatility on earnings persistence.
Co-Authors Andrianus Andrianus, Andrianus Aswat, Ibnu Desyana, Gita DIAN KHAIRANI, DIAN Fazila, Paula Juanda Astarani Marpaung, Devi Rianti Mustika, Ira Grania Pertiwi, Dewi Asih Rafa, Wukuf Dilvan Rudy Kurniawan Rusliyawati Veithzal Rivai Zainal Vitriyan Espa