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All Journal Menara Ilmu EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Ecogen Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ekasakti Jurnal Penelitian dan Pengabdian (EJPP) Journal of Social And Economics Research Journal of International Conference Proceedings Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan e-Jurnal Apresiasi Ekonomi Ekasakti Pareso Jurnal Akuntansi Jurnal Riset Akuntansi, Perpajakan dan Auditing Jurnal Akademi Akuntansi Indonesia Padang journal of social and economic research Jurnal Riset Akuntansi
Ardiany, Yuli
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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The Impact of Reduction SMES Tax on The SMES Growth Case Study in Padang City Yuli Ardiany; Melli Herfina; Sri Yuli Ayu Putri
EAJ (Economic and Accounting Journal) Vol 3, No 3 (2020): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i3.y2020.p203-211

Abstract

In 2018 the government agreed to only reduce the tax rate to 0.5 percent. This provision is stated in Government Regulation 23/2018. The purpose of this study is to look at the impact of reducing SMEs tax rates on the growth of SMEs in the city of Padang. This type of research is comparative. Data collection techniques in this study are documentation techniques. The population in this study is the SMEs of Padang City the sampling method is purposive sampling. The analytical method used is the analysis of independent sample t-test. The results showed that the average number of SMEs in 2016 and 2017 or before the reduction in tax rates was 31,418.33, where the values in 2016 and 2017 were lower than in 2018 and 2019 at 32,417.33. This shows that there was an increase in the number of SMEs after the reduction in the SMEs tax rate. The significance level of 2- tailed obtained indicates the probability of a significance level of 0.966.
The Influence of Technology and Accounting Information Systems Development Against The Accountant Profession in Minimarket Padang Sri Yuli Ayu Putri; Yuli Ardiany; Delori Nancy Meyla
EAJ (Economic and Accounting Journal) Vol 3, No 3 (2020): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i3.y2020.p185-194

Abstract

Market agencies such as mini-markets require the use of accounting information systems. Mini-markets have thousands of products that are sold to the public in a variety of types to fulfill the needs of the community and reporting sales per day and purchasing goods from suppliers in the form of financial statements needed by management in a hasty manner.Seeing these conditions, one of the important things in managing a business unit is to make decisions using a computerized accounting information system. This research aims to know the effect of partially or simultaneously the technology and accounting information systems development on the accountant profession at the mini-market inPadang. The analytical method used is multiple linear regression analysis. I expect the outputs of this research to be published in the accredited National Journal and IPR publishing. Based on the results of the analysis and discussion of the influence of the Development of Accounting Information Technology and Systems on the Professional Absorption of Accountants, the following conclusions are, the development of technology partially influences the Professional Absorption of Accountants, accounting Information and the system partially has no effect on the Professional Absorption of Accountants.he development of Accounting Information Technology and System simultaneously influences the Professional Absorption of Accountants.
Analisis Tax avoidance dan Earnings management Sebelum dan di Masa Pandemi Covid-19 Yuli Ardiany; Melli Herfina; Sri Yuli Ayu Putri
Jurnal Ecogen Vol 5, No 1 (2022): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v5i1.12752

Abstract

The purpose of this study is to analyze and provide empirical evidence regard-ing Tax avoidance and Earnings management before and during the Covid-19 pan-demic. This type of research is comparative, the data collection method used is library research and online research. The data collection technique in this research is the documentation technique. The population in this study are companies in the trade, services, and investment sectors listed on the IDX in 2017-2020. The sampling method is purposive sampling. The analytical method used is independent sample t-test analysis. From the results of the first Paired Sample T-Test, there is no a significant difference in the tax avoidance and earnings management companies in the trade, services, and investment sectors listed on the IDX in 2017-2020,  variable both before the pandemic and during the Covid-19 pandemic at a significance level of 5% .
PENGARUH PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP PRESTASI KERJA MANAJEMEN PADA PT P&P LEMBAH KARET PADANG Delvianti; Yuli Ardiany
Journal of Social and Economics Research Vol 1 No 1 (2019): JSER, December 2019
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.419 KB) | DOI: 10.54783/jser.v1i1.8

Abstract

Penerapan akuntansi pertanggungjawaban merupakan suatu sistem yang mengukur prestasi dari masing-masing pusat pertanggungjawaban berdasarkan informasi yang disampaikan dalam menjalankan pusat-pusat pertanggungjawaban dari masing-masing tingkat manajemen. Tujuan penelitian ini adalah untuk mengetahui pengaruh penerapan akuntansi pertanggungjawaban dan prestasi kerja pada PT. P&P Lembah Karet Padang. Instrumen dalam penelitian ini adalah melalui kuesioner kepada pihak-pihak yang bersangkutan. Peneliti juga mengumpulkan data yang relevan dan mendukung pembahasan penelitian. Metode statistic yang digunakan adalah analisis regresi linier sederhana. Hasil penelitian menunjukan bahwa penerapan akuntansi pertanggungjawaban berpengaruh signifikan terhadap prestasi kerja manajemen pada PT. P&P Lembah Karet Padang
PENGARUH MANAJEMEN RISIKO, INDEPENDEN BOARD, DAN BOARD COMPENSATION TERHADAP KINERJA KEUANGAN BANK YULI ARDIANY; RIDA RAHIM
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 5, No 2 (2020): Juli - Desember 2020
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v5i2.455

Abstract

THE IMPACT OF INSTITUTIONAL OWNERSHIP AND MANAGERIAL OWNERSHIP ON LOAN LOSS PROVISION Ardiany, Yuli; Lukviarman, Niki; Hamidi, Masyuri; Luthan, Elvira
Jurnal Apresiasi Ekonomi Vol 10, No 2 (2022)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v12i1.737

Abstract

The objective of this study is to ascertain the impact that managerial and institutional ownership have on provisions for loan losses. For the period 2018-2022, the data utilized in this study comprises all banking companies that are publicly traded on the Indonesia Stock Exchange. Even though the banking industry has stricter regulations compared to other industries, earnings management is an action that is often carried out by company managers aimed at the manager's personal interests and the interests of the company.The research data underwent analysis using Eviews. The findings of the study indicated that managerial ownership did not have a statistically significant impact on loan loss provisions, while institutional ownership did have a significant negative effect. Institutional investors have been demonstrated to be effective monitoring proxies in the implementation of company policies; therefore, the findings of this study may serve as a benchmark when contemplating banking company policymaking, specifically in the investor selection process.Keyword : Asia, Bank, Institutional Ownership, Managerial Ownership, Loan Loss Provisions.
Board Independent, Firm Size, CEO Ownership and Accounting Conservatism: Evidence Banking Company in Indonesia Ardiany, Yuli; Lukviarman, Niki; Hamidi, Masyuri; Luthan, Elvira
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2796

Abstract

The aim of this study is to provide empirical findings regarding a range of determinants that may impact accounting conservatism. Specifically, the research will examine the effects of company size, CEO ownership, and independent boards. Secondary data, specifically information derived from annual financial reports, is utilised in this study. Information for financial reports is acquired from the IDX data stream and website. From 2013 to 2022, the population of this study comprises all banking institutions listed on the Indonesia Stock Exchange. Significantly positive effects of board independence and company size on accounting conservatism are demonstrated by the findings of this study. Furthermore, CEO ownership has a significant negative impact on accounting conservatism, according to the findings of this study. The findings of this study present a practical illustration for stakeholders regarding the responsibilities of shareholders, which may prove beneficial in overseeing the organization's operations. This research demonstrates that when a company is owned by its CEO, its conservatism decreases. The findings of this research have implications for decision-makers who rely on financial reports. Stakeholders can place trust in managers who provide information about the company through financial reports that reflect its condition. This is supported by the research results, which indicate that conservatism in practice corresponds to the political cost hypothesis, which states that as the size of a company increases, so does conservatism.
Pengaruh Tax Minimization, Tunneling Incentive dan Ukuran Perusahaan Terhadap Keputusan Melakukan Transfer Pricing pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2020 Anisa, Marta; Yulia Syafitri; Yuli Ardiany
Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 1 (2024): Ekasakti Pareso Jurnal Akuntansi (Januari 2024)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v2i1.1009

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh minimalisasi pajak, insentif tunneling dan ukuran perusahaan terhadap transfer pricing pada perusahaan manufaktur sektor berbagai industri yang terdaftar di Bursa Efek Indonesia tahun 2019-2020 baik secara parsial maupun simultan. Jenis data yang digunakan dalam penelitian adalah data kuantitatif yang bersumber dari laporan keuangan tahunan yang bersumber dari laporan tahunan. Metode analisis data dalam penelitian ini menggunakan regresi linier berganda. Berdasarkan hasil analisis secara parsial diketahui hasil minimalisasi pajak dan ukuran perusahaan berpengaruh signifikan terhadap transfer pricing. Namun Tunneling Incentive secara parsial tidak berpengaruh signifikan terhadap transfer pricing. Selain minimalisasi pajak, tunneling insentif dan ukuran perusahaan secara simultan berpengaruh signifikan terhadap transfer pricing pada perusahaan manufaktur di berbagai sektor industri yang terdaftar di Bursa Efek Indonesia tahun 2019-2020.
Pengaruh Penghindaran Pajak dan Profitabilitas Terhadap Nilai Perusahaan dengan Kebijakan Hutang Sebagai Variabel Moderasi pada Perusahaan Manufaktur Subsektor Pulp and Paper yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020 Sari, Vivi Mulia; Yuli Ardiany
Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 1 (2024): Ekasakti Pareso Jurnal Akuntansi (Januari 2024)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v2i1.1026

Abstract

Dalam riset ini, kebijakan utang akan dipakai selaku elastis moderasi buat menganalisa gimana penangkisan pajak serta profitabilitas mempengaruhi angka industri pada industri manufaktur pulp serta kertas yang tercatat di BEI antara tahun 2016-2020. Enam industri terkait pulp serta kertas yang tercatat dalam BEI menjadi sampel riset. Total 30 pengamatan, dipilih melalui seleksi purposive. Data laporan tahunan dapat dilihat di file Indo- Exchange (IDX). Data kuantitatif dipakai pada riset ini. Metode dokumentasi ialah metode pengumpulan data dipakai dalam riset ini. Menggunakan analisis regresi moderat untuk analisis data (MRA). Temuan penelitian menunjukkan bahwa: 1) Untuk tahun 2016-2020, penghindaran pajak dengan cara parsial akan berdampak negatif yang cukup besar kepada angka industri pada pabrik pulp serta kertas yang tercatat  pada BEI. 2) Pada subsektor pulp serta kertas yang tercatat dalam BEI periode 2016–2020, profitabilitas berakibat minimun kepada angka industri. 3) Untuk jangka waktu 2016–2020, kebijaksanaan pinjaman pada subsektor pulp serta kertas yang terdaftar di BEI dapat mengurangi dampak negatif penghindaran pajak terhadap nilai usaha. 4) Kebijaksanaan pinjaman pada subsektor pulp serta kertas yang tercatat dalam BEI periode 2016–2020 tidak mampu mengurangi dampak profitabilitas kepada nilai industri.
Pengaruh Penerapan Green Accounting Terhadap Pertumbuhan Harga Saham dengan Profitabilitas sebagai Variabel Moderating pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016 – 2020 A Wau, Servasius Endelson; Rina Asmeri; Yuli Ardiany
Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 2 (2024): Ekasakti Pareso Jurnal Akuntansi (April 2024)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v2i2.1055

Abstract

For the period between 2016 and 2020, this analysis looks at how shareability plays a role as a green moderating factor in the relationship between green accounting and price increases for industrial businesses listed on the IDX (Indonesian Stock Exchange). Twenty-three Indonesia Stock Exchange- listed manufacturing businesses were chosen as the survey's sample. A total of 115 observations were picked using a systematic sampling strategy. The yearly data is obtained by using the IDX file. The research in this article is quantitative in nature. In this study, we used a documentation approach to collecting data. Statistics technique use moderate regression analysis (MRA). These findings demonstrated the beneficial impact of green accounting on stock prices. Profitability also reflects the link between rising share prices and green accounting
Co-Authors A Wau, Servasius Endelson Agussalim M. Agussalim, Agussalim Amanda, Septia Anisa, Marta Delori Nancy Meyla Delvianti Devi Novita Dina Adawiyah Efridawati, Enjela Elvira Luthan Hamidi, Masyuri Jhon Rinaldo Khaira, Khuntum Kuntum Khaira Laoli, Reski Putra Liputo, Muhammad Fachrurrozy Thaher Melli Herfina Mira Delfiyeni Moresa Devega, Moresa Nelly, Hernadah Niki Lukviarman, Niki Oktaria, Deni Putri, Sri Yuli Ayu Ramadhani, Deni Ratina Juni Rice Haryati Rida Rahim Rina Asmeri, Rina Rinanda, Yessi Ruswan, Fadjri Yakub Salfadri, Salfadri Saputri, Shicilya Sari, Vivi Mulia Sofhie Mariska Adisti Sofhie Mariska Adisti Sri Yuli Ayu Putri Sri Yuli Ayu Putri Sri Yuli Ayu Putri Subrata, Gilang Rahmadhan Sutardjo, Agus Syafrizal Syafrizal Teti Chandrayanti Tia Muliani Titin Sumarni Vivi Andini Yohana Yunita Satepuk Yulia Syafitri YULIA SYAFITRI Yulia, Citri