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All Journal JRB-Jurnal Riset Bisnis RELEVAN : Jurnal Riset Akuntansi JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) Jurnal Ilmiah Akuntansi Pancasila (JIAP)
Damayanti, Ameilia
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Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Mathematics Public Health Social Sciences Other

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Penerapan Integrated Reporting Dan Kaitannya Dengan Nilai Perusahaan Di Indonesia Damayanti, Ameilia; Mira Munira; Herlan; Adinda Dwi Putri
JRB-Jurnal Riset Bisnis Vol 8 No 1 (2024): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jrb.v8i1.7555

Abstract

This research aims to determine the application of integrated reporting, profitability, and liquidity on company value. The data used in this research is secondary data obtained from financial reports on idx.co.id. The population in this study consists of infrastructure companies listed on the Indonesia Stock Exchange. Using purposive sampling technique, the sample consisted of 11 companies with an observation period of five years from 2019 to 2023. The research method used is multiple linear regression. The results of this research prove that the implementation of integrated reporting affects the company's value, as well as liquidity, but profitability does not affect the company's value.
Pengaruh Current Ratio, Debt Ratio, And Return On Asset Terhadap Financial Distress Damayanti, Ameilia; Rianto, Rianto
JRB-Jurnal Riset Bisnis Vol 7 No 1 (2023): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jrb.v7i1.5694

Abstract

This study aims to analyze the effect of current ratio, debt ratio, and return on asset on financial distress in m food and beverage sub-sectors listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The dependent variable in this study is financial distress and the independent variables in this study are current ratio, debt ratio, and return on asset. Determination of the sample is done by purposive sampling using several criteria. The number of samples selected as many as 13 companies from a total population of 30 companies. In this study, the data analysis used was SPSS. The results of this study indicate that debt ratio, and return on asset have no effect on financial distress, while current ratio have effect on financial distress.
ANALISIS PENGARUH FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2023 Nurjian Anggraini, Dias; Azizah, Widyaningsih; Damayanti, Ameilia
Relevan : Jurnal Riset Akuntansi Vol. 5 No. 2 (2025): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v5i2.8722

Abstract

This research aims to analyze the factors that drive Financial Statement Fraud using Fraud Hexagon analysis. This study analyzes stimulus proxied by financial stability, opportunity proxied by ineffective monitoring, rationalization proxied by quality change in auditor, capability proxied by change in director, arrogance proxied by frequent number of CEO's picture, and collusion proxied by political connection towards financial statement fraud. Based on the results of the purposive sampling method, 36 banking sector companies were obtained that met the sample criteria. The analysis method used is panel data logistic regression analysis through the Eviews 12 application. The results showed that frequent number of CEO' picture has an effect on financial statement fraud. While financial stability, ineffective monitoring, change in auditor, change in director and political connection do not affect the potential for financial statement fraud.
ANALISIS LAPORAN REALISASI ANGGARAN BELANJA UNTUK MENILAI EFISIENSI KINERJA KEUANGAN PADA KECAMATAN DRAMAGA KABUPATEN BOGOR Dwi Putri Ramahadiyanti; Fujianti, Lailah; Damayanti, Ameilia
Relevan : Jurnal Riset Akuntansi Vol. 4 No. 2 (2024): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v4i2.6505

Abstract

Budget realization report is very important for an agency or institution, Budget report has a function to find out how the financial condition of a company or institution. The purpose of this study is to analyze how efficient the financial performance of Dramaga District, Bogor Regency through the 2018-2022 Budget Realization Report. The Budget Implementation Report provides an overview of the economic resources managed by local governments and their allocation and use, showing a budget and performance in the reporting period. The method used in this study is quantitative descriptive using the calculation of efficiency ratios. The results showed that the level of shopping efficiency at the Dramaga District Office obtained an average of 93.75% which was included in the inefficient category, this occurs due to the waste of budget because performance-oriented budgeting is not based on needs and considerations alone but also based on predetermined goals where the implementation is focused on efficiency.
INSENTIF PAJAK DALAM MERESPONS DAMPAK PANDEMI COVID-19 PADA UMKM (USAHA MIKRO KECIL MENENGAH) Chasbiandani, Tryas; Budi Astuti, Shinta; Damayanti, Ameilia
Relevan : Jurnal Riset Akuntansi Vol. 3 No. 2 (2023): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v3i2.4927

Abstract

The main purpose of this study is to see the impact of the covid-19 pandemic ant the utilization of the final income tax facility borne by the government on MSMEs in Bogor Regency. The population of this study is MSMEs that receive a final income tax facility of 0,5% in PP 23/2018 which is borne by the government. The sampling technique was purposive sampling which resulted in sample of 58 SMEs in Bogor Regency. This study uses a qualitative method. This study proves that MSME actors have not fully obtained and utilized tax incentives for MSMEs due to a lack of understanding of actors related to taxation.
STRATEGI PENERAPAN DIGITAL MARKETING UNTUK ENTREPRENEUR PEMULA PASCA PANDEMI COVID 19 Damayanti, Ameilia; Munira, Mira; Ichwani, Tia
Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol 4 No 2 (2023): Jurnal Pengabdian Pendidikan Masyarakat Vol 4 No 2 (2023)
Publisher : LPPM UNIVERSITAS MUHAMMADIYAH MUARA BUNGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/jppm.v4i2.1335

Abstract

hit by the co-19 pandemic. Starting from companies to Micro, Small, and Medium Enterprises (MSMEs) are experiencing the impact of this situation. In the midst of this unstable condition, business decisions for both large companies and MSMEs must be made very carefully. MSMEs are experiencing the impact of Covid-19 so they need to make the right decisions and this is based on accurate financial and non-financial data and information. There are various kinds of problems that are generally faced in increasing the success of MSMEs, including aspects of capital, raw materials, weak knowledge in various aspects of management and human resources, as well as weak aspects of recording financial reports. But without sufficient knowledge and understanding of marketing, it will not be easy for MSME actors to be able to promote their quality products. This community service theme is Strategy for Implementing Digital Marketing for Beginner Entrepreneurs After the Covid-19 Pandemic. In this activity, MSME players will be given information and practice on the importance of Digital Marketing Implementation Strategies for Beginner Entrepreneurs after the Covid-19 Pandemic
EVALUASI PENGELOLAAN ANGGARAN PADA PUSAT PELATIHAN PROFESI PARIWISATA DAN EKONOMI KREATIF DKI JAKARTA Annisa Nur Abdillah; Fujianti, Lailah; Damayanti, Ameilia
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 4 No. 1 (2024): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v4i1.6420

Abstract

The state budget is the official financial plan of the government. The goal is to regulate income and allocation of funds within a certain period of time. Budget management involves planning, allocating, supervising, and evaluating funds. It aims to increase efficiency and effectiveness, as well as achieve project or organizational goals. The purpose of this study is to evaluate budget management at the Tourism and Creative Economy Training Center, fiscal year 2019-2023. The research methods used in this study are descriptive qualitative with data collection techniques derived from literature studies, interviews and observations. The results of the study show that the budgeting procedure carried out by the Tourism and Creative Economy Professional Training Center has run well and also follows the regulations issued by the government, it also shows the financial performance of the Tourism and Creative Economy Professional Training Center in terms of its efficiency ratio can be said to be efficient with an average percentage of 77.69%.Keyword: Budget Management, Efficiency, Tourism Profession Training Center and Creative Economy
DETERMINAN YANG MEMPENGARUHI PROFITABILITAS PADA PERUSAHAAN PUBLIK DI INDONESIA wibowo, Devina Kesya; Murni, Yetty; Damayanti, Ameilia
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 4 No. 2 (2024): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v4i2.7401

Abstract

The purpose of this research is to determine the effect of green accounting, total asset turnover and corporate social responsibility on company profitability. This research uses secondary data seen through financial reports based on the Indonesia Stock Exchange website. The population used is coal subsector mining companies for the 2019-2023 period, where there are 18 companies that meet the standard criteria for conducting research. The testing in this research uses multiple linear regression method and uses SPSS version 26. The results of this research show that green accounting has no effect on profitability, total asset turnover has an effect on profitability, and corporate social responsibility has an effect on profitability.
Co-Authors Adinda Dwi Putri Annisa Nur Abdillah Azizah, Widyaningsih Dwi Putri Ramahadiyanti Fujianti, Lailah Herlan Ichwani, Tia Mira Munira Munira, Mira Murni, Yetty Nurjian Anggraini, Dias Rianto Rianto Shinta Budi Astuti Tryas Chasbiandani wibowo, Devina Kesya