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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) EKONOMIS : Journal of Economics and Business Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis JABI (Jurnal Akuntansi Berkelanjutan Indonesia) KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Jurnal Pajak Vokasi (JUPASI) LAWSUIT JURNAL PERPAJAKAN
Sukiyaningsih, Tri Wahyuni
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Humanities Economics, Econometrics & Finance Social Sciences

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STUDY PERTUMBUHAN LABA: PENGARUHNYA TERHADAP PROFITABILITAS DAN LIKUIDITAS PERUSAHAAN BATU BARA INDONESIA Hasanah, Ade Nahdiatul; Sukiyaningsih, Tri Wahyuni
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 8 No 2 (2023): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v8i2.3875

Abstract

This study aims to analyze the company's sales growth in the form of sales growth rate and earnings growth in the form of earning growth rate using price earning growth, earnings per share and dividends per share on the profitability and liquidity of the 3rd largest coal company in the world, Indonesia. The research focuses on a quantitative approach with secondary data in the form of financial statements for 2019-2021. There are 20 companies with different management conditions, so it is necessary to take samples through the required sample criteria. A total of 8 sample data of Indonesian coal companies, then the results of variable formulations are processed into statistical data management using Smart PLS 4 to produce structural analysis and measurement in the form of path analyzes, FIT models, R-Square and hypothesis testing through the bootstriping method. Based on the results of SmartPLS 4 that sales growth rate has a positive effect on profitability, earning growth rate, earnings per share and dividends per share do not affect profitability. In addition to testing sales growth rate, earnings per share and dividends per share have no effect on liquidity, while the earning growth rate has a positive effect on liquidity, then the relationship between profitability and liquidity produces no effect. Penelitian ini bertujuan menganalisa pertumbuhan penjualan perusahaan berupa sales growth rate dan pertumbuhan laba saham berupa earning growth rate menggunakan price earning growth, earning per share dan dividen per share terhadap profitabilitas dan likuiditas perusahaan batu bara terbesar ke 3 didunia yakni Indonesia. Penelitian fokus pada pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahun 2019-2021. Terdapat 20 perusahaan dengan kondisi pengelolaan yang berbeda, sehingga perlu dilakukan pengambilan sampel melalui kriteria sampel yang dibutuhkan. Sebanyak data sampel 8 perusahaan batu bara Indonesia, selanjutnya hasil formulasi variabel diolah kedalam pengelohan data statistik menggunakan Smart PLS 4 untuk menghasilkan analisa struktural dan pengukuran berupa path analys, model FIT, R-Square dan pengujian hipotesa melalui bootstriping method. Berdasarkan hasil SmartPLS 4 bahwa sales growth rate berpengaruh positif terhadap profitabilitas, earning growth rate, earning per share dan dividen per share tidak berpengaruh terhadap profitabilitas. Dilain pengujian sales growth rate, earning per share dan dividen per share tidak berpengaruh terhadap likuiditas, sedangkan earning growth rate berpengaruh positif terhadap likuiditas, lalu hubungan antara profitabilitas terhadap likuiditas menghasilkan ketidak berpengaruhan.
PENGARUH PERILAKU ETIS, INTEGRITAS DAN EQUITY SENSITIVITY MAHASISWA AKUNTANSI TERHADAP PRAKTIK KECURANGAN KOMPETENSI Hasanah, Ade Nahdiatul; Sukiyaningsih, Tri Wahyuni; Rifaldi, Irfan
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 9 No 2 (2024): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v9i2.4716

Abstract

This research aims to analyze the influence of ethical behavior and morality based on integrity and equity sensitivity of accounting students on competency fraud practices. The focus of the research was carried out on accounting students at universities in Serang City, both public and private, with a population of 127 respondents. Through the saturated sample method, 127 validated respondents became the research sample and then the analysis process was carried out using descriptive techniques and hypothesis testing using SPSS 27. The results of hypothesis testing showed that there was a significant influence between ethical behavior on the practice of competency fraud, Integrity had a significant influence on practice. Competency fraud and equity sensitivity have a significant effect on the practice of competency fraud carried out by accounting students throughout the city of Serang. Penelitian ini bertujuan menganalisa pengaruh perilaku etis dan moralitas berdasarkan integritas dan equity sensitifity mahasiswa akuntansi terhadap praktik kecurangan kompetensi. Fokus penelitian dilakukan pada mahasiswa akuntansi yang berada pada perguruan tinggi di Kota Serang baik berstatus negeri maupun swasta dengan jumlah populasi sebanyak 127 responden. Melalui metode sampel jenuh maka responden yang telah tervalidasi sebanyak 127 menjadi sampel penelitian dan selanjutnya dilakukan proses analisa dengan teknik deskriptif dan uji hipotesis dengan menggunakan SPSS 27. Hasil pengujian hipotesis menunjukkan adanya pengaruh signifikan antara perilaku etis terhadap praktik kecurangan kompetensi, Integritas berpengaruh signifikan terhadap praktik kecurangan kompetensi dan equity sensitifity berpengaruh signifikan terhadap praktik kecurangan kompetensi yang dilakukan mahasiswa akuntansi se Kota Serang.
Peningkatan Pengetahuan Literasi Profesi dan Kompetensi Akuntan Pada Siswa XII SMKN 1 Waringinkurung Sukiyaningsih, Tri Wahyuni; Hasanah, Ade Nahdiatul; Agnia, Ila Lailatul; Rifaldi, Irfan; Juwita, Salsadilah; Hasanah, Siti Alivia
KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 1 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/5kvc7d44

Abstract

Increasing professional literacy and competence of accountants in non-accounting vocational students who study accounting certainly requires a touch of more knowledge related to the profession in the field of accounting and the process of obtaining state accountant certification. Through the method of concrete and interactive exposure to students directly (face to face) outside of study hours will provide significant and positive improvement results. Based on the results of comparison of pre-test and post-test resulted in an increase of 1 level, where the pre-test produced the average value of student knowledge XII OTKP SMKN 1 Waringinkurung at Level D with a statement (lack of Understanding/know). While the results of the post test after being given the exposure of professional literacy and competence of accountants, the average value of the student's knowledge increased at the level of C with a statement (enough to understand/know). The end result of this PkM activity is an increase in the repertoire of knowledge of non-accounting vocational school students in studying the material of the profession and the competence of accountants so that they can be practiced in the future in achieving a professional career in accounting.
CSR, Ukuran Perusahaan, dan Kepemilikan Institusional: Implikasinya terhadap Tax Avoidance Kodriyah, Kodriyah; Kodriyah; Burhanudin; Sukiyaningsih, Tri Wahyuni
"LAWSUIT" Jurnal Perpajakan Vol. 4 No. 1 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/3dfzg633

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility (CSR), ukuran perusahaan, dan kepemilikan institusional terhadap penghindaran pajak pada perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Metode analisis yang digunakan adalah regresi linear berganda dengan data sekunder yang diperoleh dari laporan tahunan dan keberlanjutan perusahaan. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan kepemilikan institusional berpengaruh positif dan signifikan terhadap tax avoidance, sedangkan CSR tidak berpengaruh signifikan terhadap tax avoidance. Temuan ini menunjukkan bahwa perusahaan dengan skala besar dan kepemilikan institusional yang tinggi cenderung memiliki tingkat kepatuhan pajak yang lebih baik. Sebaliknya, tanggung jawab sosial perusahaan tidak terbukti secara langsung memengaruhi praktik penghindaran pajak. Penelitian ini memberikan implikasi bagi manajemen dan pembuat kebijakan untuk memperkuat struktur tata kelola dan transparansi fiskal melalui peran aktif investor institusional dan pengawasan terhadap perusahaan besar
PENGARUH SISTEM AKUNTANSI BIAYA BERBASIS TEKNOLOGI DIGITAL TERHADAP EFISIENSI OPERASIONAL DAN PENGAMBILAN KEPUTUSAN MANAJERIAL Kusumawati, Imas; Ramadani, Mery; Sukiyaningsih, Tri Wahyuni
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 12 No. 2 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/qzqxt128

Abstract

Transformasi digital telah mengubah paradigma fundamental dalam praktik akuntansi biaya modern, dimana era Industry 4.0 menuntut perusahaan mengadopsi sistem akuntansi berbasis teknologi digital untuk meningkatkan akurasi, kecepatan, dan relevansi informasi biaya dalam pengambilan keputusan strategis. Penelitian ini bertujuan menganalisis secara komprehensif pengaruh sistem akuntansi biaya berbasis teknologi digital terhadap efisiensi operasional dan kualitas pengambilan keputusan manajerial melalui pendekatan systematic review. Penelitian menggunakan metodologi Systematic Literature Review (SLR) dengan pedoman PRISMA 2020, menganalisis 15 jurnal berkualitas tinggi dari basis data Scopus, Web of Science, dan Portal Garuda periode 2020-2025. Implementasi teknologi digital seperti Microsoft Access, ERP, CBAS, dan AI terbukti meningkatkan efisiensi operasional rata-rata 35-70% melalui otomatisasi proses, pengurangan kesalahan manual hingga 90-95%, dan optimalisasi cycle time hingga 3-4 kali lipat. Sistem digital meningkatkan akurasi informasi hingga 95-98% dan mempercepat proses pelaporan hingga 80-85%. Transformasi digital dalam sistem akuntansi biaya memberikan dampak signifikan terhadap kinerja organisasi dengan tingkat kepercayaan 68%. Disarankan organisasi mengembangkan literasi digital dan kesiapan infrastruktur untuk mengoptimalkan implementasi sistem akuntansi biaya digital. Kata Kunci: Akuntansi Biaya Digital, Efisiensi Operasional, Pengambilan Keputusan Manajerial, Sistem Informasi Akuntansi, Transformasi Digital
Mencari Penyebab Penurunan Minat Calon Mahasiswa D3 Akuntansi: Faktor Internal dan Eksternal Sukiyaningsih, Tri Wahyuni; Hasanah, Ade Nahdiatul; Juwita, Salsadilah
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 1 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i1.y2025.p30-44

Abstract

This research aims to find out the cause of the decline in interest in the D3 Accounting study program at Serang Raya University. In recent years, there has been a decline ini interest in this study program. Researchers are looking for any casual factors that might cause this number students. The causal factors that will be studied are internal and external factors in the research object, namely vocational and hing school students who have studied accounting at least at the journaling stage. The object this research was 100 respondents
Efektivitas Pemungutan Pajak Hotel dan Kontribusinya Terhadap Pendapatan Asli Daerah (PAD) Kab. Serang 2015-2020 Khatulistiwa, Dimas Noto Jagat; Sukiyaningsih, Tri Wahyuni
Jurnal Pajak Vokasi (JUPASI) Vol. 4 No. 2: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v4i2.2937

Abstract

This study aims to determine the level of effectiveness of hotel tax collection and its contribution to regional original income 2015 - 2020 seen from the target and realization. This type of research and research approach uses descriptive qualitative. Types and Sources of data This research uses primary and secondary data from research sites and library research on the internet or similar research. The population and sample used in this study are hotel taxes from a hotel and the sample is hotel tax Serang Regency 2015 - 2020. Data collection techniques use qualitative descriptive. This study was conducted to determine how effective the collection of hotel taxes in the government is and how big the contribution of hotel taxes is to local revenue. Based on the results of the study, it can be concluded that the effectiveness of hotel tax collection is very effective but still low in terms of contribution to local revenue in Serang Regency
Green Accounting, CSR, Sustainability Disclosure dan ROA Sukiyaningsih, Tri Wahyuni; Hasanah, Ade Nahdiatul
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1470

Abstract

A company image is needed in building a business, it cannot be denied that an image can effect all aspect, one of which is financial performance. This financial performance is greatly influenced by economic aspect. One of then is green accounting and CSR. Companies must also be abale to survive in the face of all economic, social, and enviromental conditions. This research focuses on quatitative approach with secondary data from the compass 100 index from 2020-2023. The sample used was 96 companies tahe has been identified and classified according to predetermined criteria. Statistical data processing uses smart PLS4 to produce structural analysis and measurement in the form of path analysis, FIT model, R-square and hypothesis teating the bootstrapping method. Based on the result of the, green accounting has on effect of sustainbility report and financial performance, green accounting has on effect of financial performance, CSR has on effect of sustaibility report, but corporate social responsibility has no effect of financial performance and sustainbility report has on effect to financial performance
Co-Authors Ade Nahdiatul Hasanah, Ade Nahdiatul Agnia, Ila Lailatul Burhanudin Hasanah, Siti Alivia Juwita, Salsadilah Khatulistiwa, Dimas Noto Jagat Kodriyah Kusumawati, Imas Ramadani, Mery Rifaldi, Irfan