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All Journal Journal of Accounting and Investment DERIVATIF Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Kompartemen : Jurnal Ilmiah Akuntansi Scientific Journal of Reflection : Economic, Accounting, Management and Business Owner : Riset dan Jurnal Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Indonesian Journal of Business Analytics (IJBA) Bulletin of Management and Business Journal of Accounting and Finance Management (JAFM) Innovation Business Management and Accounting Journal JRAP (Jurnal Riset Akuntansi dan Perpajakan) Capacitarea : Jurnal Pengabdian Kepada Masyarakat Paradoks : Jurnal Ilmu Ekonomi Jurnal Abdimas Lamin El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Mudjiyanti, Rina
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

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The Determining Taxpayer Compliance Factors from Online Game Top Up Using the Technology Acceptance Model (TAM) Approach Razaq, Zihni Hashfi; Inayati, Nur Isna; Kusbandiyah, Ani; Mudjiyanti, Rina
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.20

Abstract

Purpose: This research aims to assess the impact of understanding the determinants of taxpayer compliance using online game top-ups using the technology acceptance model (TAM) approach. Methodology: In this study, the data were collected by distributing questionnaires to 104 respondents, namely online game players who had ever topped up. Apart from that, respondents from the public were aged 20 years and over, playing online games, and regularly topped up games. The primary data used was obtained from the questionnaire. Finding: The results concluded that the perception of taxpayer convenience and the perception of taxpayer usefulness have a positive influence on taxpayer compliance. Meanwhile, taxpayer attitudes do not affect taxpayer compliance. Implication: The government can use the research results to formulate more effective tax policies for online game top-up transactions—for example, more explicit policies regarding tax rates and how to report them.The gaming industry can increase user confidence in their services with transparency and compliance with tax regulations. This research is expected to raise awareness of online game users' tax obligations, especially in digital transactions such as game top-ups. Originality: This research specifically examines tax compliance in the context of the Hoyoverse online game top-up, a relatively new and underexplored area in the tax literature. Originality also lies in the data collection methods which may involve surveys or interviews with online game users. Empirical data obtained from involved in online game top-ups provide strong validity to the research findings.
Pengaruh Ukuran Perusahaan dan Sales Growth Terhadap Nilai Perusahaan Dimoderasi oleh Profitabilitas Qurratul Ain, Syifa; Mudjiyanti, Rina; Cinintya Pratama, Bima; Isna Inayati, Nur
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2260

Abstract

Pertumbuhan perusahaan merupakan faktor penting dalam menjaga kelangsungan usaha dan kepercayaan investor. Hal ini dapat dilihat dari besarnya aset yang dimiliki perusahaan, pengelolaan aset dan pertumbuhan penjualan, serta profit yang dihasilkan. Tujuan penelitian ini yaitu menguji pengaruh ukuran perusahaan dan sales growth terhadap nilai perusahaan dimoderasi oleh profitabilitas. Penelitian ini menggunakan metode kuantitatif.  Populasi dalam penelitian ini menggunakan perusahaan sektor energi yang terdaftar di BEI periode 2020-2023. Teknik pengambilan sampel menggunakan purposive sampling, dan diperoleh data observasi sebanyak 147 data berdasarkan kriteria yang ditentukan. Alat analisis data yang digunakan adalah analisis regresi moderasi (MRA). Hasil pengujian hipotesis menunjukan bahwa variabel ukuran perusahaan berpengaruh negatif signifikan terhadap nilai perusahaan, sales growth dan profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan. Selain itu, profitabilitas tidak mampu memoderasi pengaruh ukuran perusahaan tetapi mampu memoderasi sales growth terhadap nilai perusahaan.
The Influence of Leverage, Profitability, and Company Size With Moderation of Audit Quality on Company Value Kinanti, Kartika Ayu; Rusdianti, Imanita Septian; Septiani, Ria; Mudjiyanti, Rina; Cahyaningati, Retno
Bulletin of Management and Business Vol. 5 No. 1 (2024): March 2024
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/bmb.v5i1.313

Abstract

Companies in the D222 sector in Indonesia have the potential to dominate the global market. This study aims to examine how the value of companies in the D222 sector is formed by financing policies, namely leverage, the ability to generate profits, namely profitability. Additionally, this research also investigates the influence of company size on firm value. The urgency of this research is underscored by the fact that audit performance is instrumental in driving strategic efforts by companies to enhance their value. Sampled from the years 2020-2022 and drawn from companies listed on the stock exchange, the population consists of 26 companies. Purposive sampling was employed to select a sample of 19 companies in the D222 sector. The data was analyzed using multiple regression in SPSS version 27. The findings indicate that financing policies, specifically Leverage, do not significantly influence firm value, whereas the ability to generate profits, namely Profitability, has a significant positive impact on firm value. Company size does not appear to affect the increase in firm value. However, the role of Audit Quality as a moderator yields varying results. Regarding the relationship between financing policies, namely leverage, and firm value, Audit Quality does not seem to strengthen it. The same results are obtained concerning the relationship between the ability to generate profits, namely profitability, and firm value. However, Audit Quality appears to strengthen the relationship between Company Size and Firm Value. These findings offer valuable insights into the interaction of these factors in the context of the processed food industry in Indonesia, aiming for dominance in the global market.
The Influence of Institutional Ownership, Profitability, and Company Size on Earnings Quality Tsania, Aida Ayu Faiza; Mudjiyanti, Rina; Santoso, Suryo Budi; Santoso, Selamet Eko Budi
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 13 No. 2 (2025): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v13i2.51986

Abstract

The increasingly competitive business environment demands greater transparency in financial information, particularly earnings reports, which serve as a foundation for economic decision-making by various stakeholders. Nonetheless, not all reported earnings can be considered high-quality, making it essential to examine the factors that influence the quality of earnings. The banking sector plays a vital role in the national economy; however, gaps in corporate governance practices, as reflected in instances of financial statement manipulation in Indonesia. This study aims to examine the impact of institutional ownership, profitability, and company size on earnings quality in the banking industry. A quantitative approach was employed. The population consists of banking sector companies listed on the Indonesian Stock Exchange. A sample study was selected using purposive sampling. A total of 46 companies met the criteria, yielding 184 observations; which is the final sample comprised 57 observations after removing outliers. Multiple linear regression analysis was employed as the analytical tool. The results indicate that institutional ownership has a significant effect on earnings quality in the banking sector, while profitability and company size do not have a significant impact. This study is expected to serve as a reference for investors, regulatory authorities, and corporate management in enhancing accountability and transparency of financial information in the banking sector.
Faktor Determinan Kualitas Laba dengan Profitabilitas sebagai Variabel Moderasi Anjani, Nadya Zalianti Puspa; Wahyuni, Sri; Setyadi, Edi Joko; Mudjiyanti, Rina
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2095

Abstract

This study aims to measure the effect of liquidity, company size and accounting conservatism on earnings quality with profitability as a moderating variable. This research data was collected through secondary data sources obtained through the website www.idx.co.id or the official website. The population taken was 77 companies operating in the food and beverage sector. During the 4 year observation period, namely 2018 to 2021, the total sample used was 120 companies in this sector. In analyzing the data, this research used descriptive statistical test techniques, classical assumption tests, multiple linear regression (MRA), and hypothesis testing using the SPSS application. The results of hypothesis testing prove that liquidity has a significant positive effect on earnings quality, while company size, accounting conservatism, and profitability do not have a significant effect on earnings quality. In the moderation test, profitability cannot moderate the effect of liquidity, company size and accounting conservatism on earnings quality.
Public Speaking dalam Pemberdayaan Perempuan Wirausaha Mudjiyanti, Rina; Fitriati, Azmi; Rahmawati, Ika Yustina; Pramurindra, Rezky; Lestari, Rahma Dwi
Capacitarea : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 3 (2024): September - Desember
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2024.004.03.14

Abstract

Pelatihan public speaking bertujuan untuk membantu pengembangan diri perempuan wirausaha. Kemampuan berkomunikasi memiliki peran penting dalam segala aspek kahidupan. Metode pelatihan public speaking dengan mengundang 20 orang perempuan wirausaha untuk dilatih bagaimana berbicara dan berkomunikasi lebih baik di depan umum. Pelatihan berlangsung selama dua bulan. Di mulai dengan persiapan, pelaksanaan pelatihan, dan evaluasi hasil pelatihan dengan cara peserta mempresentasikan gagasan usaha maupun promosi dengan kalimat dan pilihan kata yang lebih menarik. Evaluasi juga dilakukan pada pelatihan public speaking untuk mendapatkan umpan balik dari peserta, juga umpan balik dari mitra perempuan wirausaha. Implikasi pelatihan ini adalah perempuan yang mempu berkomunikasi secara efektif, akan memiliki rasa percaya diri yang lebih tinggi dan meningkatkan nilai dari seorang perempuan yang berwirausaha.
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN HUTANG DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Damarani, Filosofia; Kusbandiyah, Ani; Amir, Amir; Mudjiyanti, Rina
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 1 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i1.794

Abstract

The purpose of this research is to test the effect of managerial ownership, institutional ownership, debt policy, and firm size on firm value in the basic materials sector in the 2019-2022 period. This research analyzes secondary data which is called quantitative research. The sampling technique in this research was purposive sampling and a sample of 24 companies was produced that met the criteria. The results of this research show that: (1) managerial ownership has no influence on firm value, (2) institutional ownership has a positive influence on firm value, (3) debt policy has a positive influence on firm value, (4) firm size has a negative influence on firm value. This suggests that the control exercised by managers over company shares may not be a determining factor in determining overall company value. Then, the findings also show that the company benefits from institutional investors, which implies that the trust and support of these investors contributes positively to the company's perceived value. Additionally, this research underscores the beneficial impact of a well-managed debt strategy on increasing overall firm value. In contrast, this research reveals a negative relationship between company size and company value, indicating that large companies may face challenges or problems that have a negative impact on overall company value.
THE EFFECT OF INTELLECTUAL CAPITAL, ACCOUNTING CONSERVATISM, INVESTMENT OPPORTUNITY SET (IOS), AND FIRM SIZE ON EARNINGS QUALITY Anindita, Rizka; Kusbandiyah, Ani; Fakhruddin, Iwan; Mudjiyanti, Rina
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 1 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i1.797

Abstract

This study aims to examine the effect of intellectual capital, accounting conservatism, investment opportunity set (IOS), and firm size on earning quality. This study employed a quantitative approach and utilized secondary data. The population and sample for this research were companies in the basic materials sector listed on the IDX period 2019-2022. Purposive sampling was the technique used for sampling. The study’s population consisted of 28 companies in the basic materials sector, with a sample size of 90. The results showed that intellectual capital, investment opportunity set (IOS), and firm size no effect on earning quality and accounting conservatism had a positive effect on earning quality. The findings of the study indicate that intellectual capital, investment opportunity set (IOS), and firm size do not significantly influence the quality of earnings. In contrast, the research reveals a positive association between accounting conservatism and earning quality. This implies that factors such as the intellectual assets of a company, its investment opportunities, and its size do not play a substantive role in determining the quality of earnings. Conversely, the conservative approach in accounting practices is shown to contribute positively to the overall quality of reported earnings in the examined context.
The Determinants of Transfer Pricing in Energy Sector Companies Listed on the Indonesian Stock Exchange Kusbandiyah, Ani; Fakhruddin, Iwan; Mudjiyanti, Rina; Priyanto, Eko
Indonesian Journal of Business Analytics Vol. 4 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i1.8135

Abstract

This study examines "Determinant Analysis of Transfer Pricing in Energy Sector Companies Listed on the Indonesia Stock Exchange in Energy Sector Companies". The formulation of the problem that will be studied in this research is: Does multinationality, tax haven and yhin capitalization have a positive effect on transfer pricing. And the research objective is to test and find empirical evidence of the effect of multinationality, tax havens, thin capitalization can affect transfer pricing. The sample in this study is the energy sector companies, the data that fits the sample criteria is 38 data. The analytical method used in processing the data uses multiple linear analysis. The results showed that multinationality and thin capitalization had a positive effect on transfer pricing, and tax heaven had no positive effect on transfer pricing. The results of this study are multinationality and thin capitalization have a positive effect on transfer pricing. This result is in accordance with Afifah & Prastiwi (2019) which states that multinational companies have easier access to external funding than domestic companies because funding can be obtained from various sources from the country where the company's affiliation is established.
Pengaruh Profitabilitas dan Likuiditas Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Moderasi Pada IDX Sharia Growth Bari, Putamsa Apradu; Santoso, Suryo Budi; Mudjiyanti, Rina; Amir, Amir
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 1 (2026): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i1.2180

Abstract

Nilai perusahaan mencerminkan bagaimana investor menilai suatu entitas bisnis. Profitabilitas dan likuiditas memainkan peran penting dalam menentukan nilai perusahaan. Studi ini bertujuan untuk menganalisis pengaruh profitabilitas dan likuiditas terhadap nilai perusahaan dengan kebijakan dividen sebagai moderasi. Populasi dalam penelitian ini terdiri dari perusahaan yang terdaftar di IDX Sharia Growth (IDXSHAGROW) untuk periode 2022-2024. Sebanyak 63 sampel data diperoleh menggunakan purposive sampling. Analisis data dilakukan menggunakan perangkat lunak SPSS versi 27 melalui regresi linier berganda. Hasil penelitian membuktikan bahwa profitabilitas dan likuiditas memiliki pengaruh positif terhadap nilai perusahaan. Namun, kebijakan dividen tidak mampu memoderasi profitabilitas dan likuiditas terhadap nilai perusahaan. Studi ini berfokus pada indeks IDX Sharia Growth, yang merupakan indeks terbaru yang diluncurkan pada tahun 2022. Dari sini, masih terdapat kekurangan peneliti yang mempelajari indeks IDX Sharia Growth. Penelitian ini mengindikasikan bahwa manajemen perusahaan berbasis syariah perlu menitikberatkan perhatian pada peningkatan profitabilitas serta pengelolaan likuiditas yang efektif sebagai upaya strategis untuk memperkuat nilai perusahaan. Selain itu, hasil penelitian ini diharapkan dapat memberikan kontribusi konseptual bagi investor dan peneliti selanjutnya dalam memahami pola penilaian perusahaan yang tergabung dalam indeks IDX Sharia Growth.
Co-Authors Amir Amir Amir Andriano, Ikbar Ani Kusbandiyah Anindita, Rizka Anjani, Nadya Zalianti Puspa Ardhana, Ghefira Putri Arini Hidayah, Arini Avrillia Aningtyas, Listantri Azizah, Yasmin Fatihatul Bari, Putamsa Apradu Bima Cinintya Pratama Budi Santoso, Suryo Cahyani, Ikah Afri Cahyaningati, Retno Damarani, Filosofia Dinda Permatasari, Dinda Dwi Winarni Eka Anggraeni, Vira Eko Priyanto Fitra Syafira, Revika Fitriati, Azmi Gintha Rahmadani, Enzelin Hadi Pramono Ibarra, Venus C. Imanita Septian Rusdianti Inayati, Nur Isna Isna Inayati, Nur Iwan Fakhruddin Joko Setyadi, Edi KINANTI, Kartika Ayu Lestari, Rahma Dwi Naelati Tubastuvi Nurikmah, Tri Pandansari, Tiara Pramono, Ziva Aqillah Pramurindra, Rezky Putra, Haidar Tri Qurratul Ain, Syifa Rahmah, Giyanti Rahmawati, Ika Yustina Rayhan, Ainun Putri Razaq, Zihni Hashfi Santoso, Selamet Eko Budi Septiani, Ria Setyadi, Edi Joko Sri Wahyuni SURYO Budi Santoso Susilo Wardani Tri Septin MR Tsania, Aida Ayu Faiza Utami, Rifka Frida