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All Journal JURNAL KEPEMIMPINAN DAN PENGURUSAN SEKOLAH Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT MODELING: Jurnal Program Studi PGMI JURNAL PENDIDIKAN TAMBUSAI Jurnal Basicedu JURNAL AKUNIDA FONDATIA Jurnal Equity Jurnal Ilmiah Akuntansi Kesatuan Maspul Journal of Community Empowerment Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) IJPD (International Journal Of Public Devotion) Jurnal Ilmiah Wahana Pendidikan COMMUNITY : Jurnal Pengabdian Kepada Masyarakat Educoretax Pengmasku Jurnal Basicedu Innovative: Journal Of Social Science Research Waspada : Jurnal Wawasan Pengembangan Pendidikan Accounting Student Research Journal Veteran Economics, Management & Accounting Review Equity
Praptiningsih, Praptiningsih
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : Equity

 1 
DETERMINASI PEMBIAYAAN MUSYARAKAH Oktaviyori, Regi; Praptiningsih, Praptiningsih
EQUITY Vol 18 No 1 (2015): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v18i1.457

Abstract

This study aims to examine the determination of musyarakah financing in Bank Syariah Mandiri (BSM) period March 2008-December 2011. The data is obtainedbased on bank finance reporting that at publication. It is gained sample amount of 44 months. The analysis technique used here is multiple linier regression and hypothesis test using t-statistic and F-statistic with level of significance 5%. The result of this research is Third Parties Fund (DPK) and return gives significantly on musyarakah financing. The return on asset is not significant to musyarakah financing. By simultaneous, musyarakah financing give significant influence on the level of Third Parties Fund, return and return on asset.
PENGARUH LEVERAGE, KESEMPATAN BERTUMBUH DAN UKURAN PERUSAHAAN TERHADAP KOEFISIEN RESPON LABA Alifiana, Meita; Praptiningsih, Praptiningsih
EQUITY Vol 19 No 2 (2016): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v19i2.481

Abstract

This study aims to examine the variables of leverage, growth opportunities and the size of the companies that influence the earnings response coefficient. The purpose of the research is to empirically test the influence of Leverage, Growth Opportunities and Firm Size towards Earnings Response Coefficient. This research used 60 property & real estate companies listed on the Indonesia Stock Exchange in 2012-2014. The sampling technique used in this research was purposive sampling, based on criteria there are 35 companies and tested with multiple regression analysis. The type of data used is secondary data obtained from www.idx.co.id and www.yahoo.finance.com. These result indicate that that Leverage, Growth Opportunities and Firm Size has no significant effect on the Earnings Response Coefficient. The ability of independent variables (Leverage, Growth Opportunities and Firm Size) in explaining the dependent variable (Earnings Response Coefficient) is 0,9%. The remaining 99,1% is explained by another variables such as systematic risk, earning persistance, profitability, voluntary disclosure, auditor quality and others.
PENGARUH UKURAN PERUSAHAAN, DEWAN KOMISARIS DAN CAPITAL INTENSITY TERHADAP EFFECTIVE TAX RATE (ETR) Novianti, Dewi Ratna; Praptiningsih, Praptiningsih; Lastiningsih, Noegrahini
EQUITY Vol 21 No 2 (2018): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v21i2.637

Abstract

This research is using quantitative study aimed to see whether there are influence of Firm Size, Board of Commissioners and Capital Intensity on Effective Tax Rate (ETR). The sample in this study a number of 67 manufacturing companies listed on the Indonesia Stock Exchange period 2014 – 2016 by using purposive sampling method. Data obtained from the financial reports in the publication. The number of sample obtained as many as 67 companies with a total sample of 201 samples. After reduce the data outlier, data eventually resulted in 147 samples ready to be analyzed and tested. Analysis technique used was multiple linier regression with a level of significance of 5%. The results of this study suggests that (1) Firm Size has significant effect on the Effective Tax Rate (ETR), (2) Board of Commissioners was not significant effect on Effective Tax Rate (ETR), (3)Capital Intensity effect significantly to Effective Tax Rate (ETR).
Studi Literatur tentang Cloud Accounting Setiawan, Andy; Praptiningsih, Praptiningsih; Matondang, Nurhafifah
EQUITY Vol 23 No 2 (2020): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v23i2.2236

Abstract

Penelitian ini membahas berbagai literatur mengenai cloud accounting, keunggulan dan resiko yang dihadapi. Dampaknya terhadap operasional perusahaan dan akuntan, serta pengembangan penelitian yang dapat dilakukan. Cloud accounting merupakan sebuah pengembangan perangkat lunak akuntansi dengan memanfaatkan teknologi internet. Biaya murah dan kemudahan akses merupakan beberapa keunggulan yang dimiliki. Penggunaan dalam kegiatan operasional memberikan dampak dalam peningkatan efektivitas dan efisiensi di perusahaan. Resiko keamanan dan kerahasiaan data merupakan isu utama yang menjadi perhatian pengguna. Profesi akuntan juga diharapkan ikut melakukan adaptasi teknologi, paradigma dan cara kerja. Keterbatasan penelitian yang membahas mengenai cloud accounting merupakan sebuah peluang untuk mengembangkan tema ini dari berbagai perspektif.    
Co-Authors Abdullah Khoir, Mulyanto Adeliawan, Inaya Aguinaldo, Aguinaldo Alfarissi, Fadhil Alfian Eko Rochmawan Alifiana, Meita alviani, vivi Amrie Firmansyah Anda Dwiharyadi Andi Setiawan Andy Setiawan Anggraini, Livia Anisa Anisa Anita Nopiyanti APRILIYANI, ERLY Aqilla, Hafsah Ardiyani, Nike Arkaan, M. Faturrohman Ashita, Nilam Alviatia Assyaeid, Fahmi Adnan Asyrofi, Luthfi Aulia, Afra AULIYA, NISA’ Ayunita Ajengtiyas Saputri Mashuri Azzah, Muti’atu Azzuhro, Hanifatu Baharudin, Zaenal Baihaqi, Muhammad Azhar Chasanah, Salma Alvie Daliman, Daliman Daryatinnisa, Nisrina Desmintari Fadhilah, Rifky Fadhli Suko Wiryanto Fahria, Rahmasari Fathurrahman, Nabila Aisha Faujiah, Ika Alfin Ferry Irawan Firhan, Cygan Achmad Fisabilillah, Pra Dhita Gikamaesta, Titha Aulia Hanifah, Hadijah Hasan, Najwa Salsabila Hasanah, Fadhilah Maskhurotul Hasanah, Miftakhul Heni Nastiti Humaira, Naffry Hussein, Jagad Satrio Idawati, W Indah Nurhidayati, Indah Indahnurhidayati, Indahnurhidayati Indarti, Desty Isfihani, Isfihani JUBAEDAH JUBAEDAH, JUBAEDAH Krisdayanti, Monica Indah Krisno Septyan Kusumastusti, Novi Lastiningsih, Noegrahini Mantika, Rika Aprilia Mardhianindro, Berry Mardiyah, Shofiyah Abidatul Matondang, Nurhafifah Mukhlisah, Iffah Nadia Ulfa Rahayu Nanda, Rafilah Eka Nisa, Hany Khoirun Novianti, Dewi Ratna Nur Hidayah OKTAVIA, REZA Oktaviyori, Regi Rafli, Muhammad ROHMAH, FAIZATUR Ronny Andesto Salman Al Farisi, Salman Saputri, Zahara Febriani Selfilia, Selfilia Silitonga, Natasya Juliarta Soap, Silva Fahsya Abdulrachman Sofiana, Delvy Sugiyat, Sugiyat Suhadi Suhadi SULISTYORINI, LENI Syamsuddin Syamsuddin Syari, Amellya Yunita Syawalita, Naia Triana, Puja Udl-Hiyah, Nurul Aulia Lilatul Wardani, Anita - Yasmin, Gina Mutiara Yetty, Fitri Zahra, Fatimah Az