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All Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Account : Jurnal Akuntansi, Keuangan dan Perbankan JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Journal of Applied Business, Taxation and Economics Reseach Batara Wisnu : Indonesian Journal of Community Services Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Management Science Research Journal Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia
Susilawati, Deti
Universitas Bina Bangsa
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH LIKUIDITAS DAN STRUKTUR KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN DIVIDEN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Manufaktur Sub Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia (BEI) Susilawati, Deti; Uzliawati, Lia; Fuadi, F
JURNAL RISET AKUNTANSI TIRTAYASA Vol 5, No 2 (2020): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v5i2.9016

Abstract

This research is meat to analyze the effect of liquidity and institutional ownership on dividend policy with profitability as an intervening variable. The population in this study were sub-food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018 using annual financial statement data taken by purposive sampling, so that the results of 35 (thirty five) samples that met the criteria were obtained. The selected sampling criteria are 1) Sub-food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2018. 2) Sub-food and beverage manufacturing companies that distribute dividends in a row in the 2014-2018 period. The analysis technique used is multiple linear regression analysis and path analysis with a significant level of 5%, the results of this study indicate that: 1) Liquidity (CR) has no significant effect on dividend policy. 2) Institutional Ownership (IC) does not significantly influence dividend policy (DPR). 3) Profitability (ROA) has a positive and significant impact on dividend policy (DPR). 4) Profitability (ROA) is not able to mediate the effect of liquidity (CR) on dividend policy (DPR). 5) Profitability (ROA) is able to mediate the effect of Institutional Ownership (KI) on dividend po
The Effect of Debt to Equity Ratio and Current Ratio on Return on Assets Deti Susilawati; Firli Agusetiawan Shavab; Meri Mustika
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 4 (2022): April 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i4.61

Abstract

The purpose of this study is to see how the Debt To Equity Ratio and Current Ratio affect the Return On Assets in pharmaceutical sub-sector manufacturing companies listed on the IDX from 2015 to 2019. Purposive sampling was used to determine the sample size in this study. Verificative and descriptive approaches were used in this study. Quantitative data analysis was used in this study. Based on the results of the partial test, it shows that the Debt To Equity Ratio has a significant negative effect on Return On Assets, and the Current Ratio has a significant positive effect on Return On Assets in Pharmaceutical Sub-Sector Manufacturing Companies Listed on the IDX in 2015-2019. Simultaneously, the Debt To Equity Ratio and Current Ratio have a significant positive effect on Profitability (ROA) in Pharmaceutical Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2015-2019. The percentage contribution of the influence of Debt To Equity Ratio and Current Ratio to Return On Assets is 25%, while the remaining 75% can be explained by other factors not examined in this study.
The Influence of the Audit Committee and External Audit on the Quality of Financial Reports in Manufacturing Companies Evi Dora Sembiring; Deti Susilawati; Firli Agusetiawan Shavab Firli
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 2 (2022): December 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i2.149

Abstract

This study aims to analyze the effect of the audit committee and the external audit on the quality of financial statements. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the chemical sub-sector for the period 2018-2021. The data used in this study is secondary data, which comes from the annual report. The sampling technique used is purposive sampling with the number of companies as many as 12 times 4 periods to 48 sample data. Methods of data analysis using SPSS version 26 program, namely descriptive statistics, classical assumption test and multiple regression analysis. The results of this study indicate that partially the Audit Committee has a significant negative effect on the quality of financial reports and External Audit has a positive effect on the quality of reports. Simultaneously, the audit committee and the External Audit have an effect on the quality of financial reports.
The Effect of Earnings per Share and Debt to Equity Ratio On Audit Delay Firli Agusetiawan Shavab; Deti Susilawati; Evi Dora Sembiring; Fuadi Fuadi
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 3 (2023): February 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i3.177

Abstract

This study was conducted to determine the effect of Earning Per Share and DebtTo Equity Ratio on Audit Delay in property companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling method uses Purposive Sampling with a quantitative approach. The data analysis methods carried out include: (1) Descriptive statistics, (2) Testing classical assumptions, (3) Multiple linear regression analysis. (4) Double correlation test (5) Coefficient of Determination. (6) Test the Hypothesis (t-test and F-test).Based on the partial test results, it shows that earnings per share have an effect on Audit Delay, and debt to quity ratio has no effect on Audit Delay in Real Estate and Property Sector Companies Listed on the Indonesia Stock Exchange in 2017-2021. In simultaneous testing, earnings per share and debt to quity ratio together affect Audit Delay in Real Estate and Property Sector Companies Listed on the Indonesia Stock Exchange in 2017-2021. The percentage contribution of the effect of earnings per share and debt to quity ratio on Audit Delay is 17.7%, while the remaining 82.3% can be explained by other factors not examined in this study
Inovasi Produk UMKM Opak Singkong Sebagai Upaya Peningkatan Sektor Perekonomian Warga Desa Ciomas Muhammad Angga Anggriawan; Evi Dora Sembiring; Deti Susilawati; Khaerul Anwar; Alvin Prasetio; Alpinah Damayanti
Batara Wisnu : Indonesian Journal of Community Services Vol. 4 No. 2 (2024): Batara Wisnu | Mei - Agustus 2024
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v4i2.256

Abstract

The development of Micro, Small and Medium Enterprises (MSMEs) exists as a solution to the economic system that makes it easier for people to be ready to compete in market conditions. With the aim of expanding employment opportunities, equal distribution of income, alleviating poverty, creating village entrepreneurs, the role of Micro, Small and Medium Enterprises (MSMEs) is very important in society. The aim of the service is to provide assistance in the utilization and development of MSMEs as an effort to increase sales and people's buying interest. The method of implementing service is in 3 (three) stages, namely the preparation stage, implementation stage and evaluation stage. Based on the results of the implementation of activities, it can be seen that it is hoped that assistance in the utilization and development of MSMEs as an effort to improve the economic sector of the Mulyajaya Village community can help the community, government, researchers and academics in planning the latest programs that will make a big contribution to the community's economy. Therefore, Micro, Small and Medium Enterprises (MSMEs) have an important role in the local regional economy in driving the economic activities of village communities. In the context of implementing, planning, empowering and developing Micro, Small and Medium Enterprises (MSMEs) regulations from the government are needed to provide opportunities for the development of MSMEs
Pengaruh Penerapan Good Corporate Governance terhadap Profitabilitas dengan Kualitas Audit sebagai Variabel Moderasi Evi Dora Sembiring; Deti Susilawati; Firli Agusetiawan Shavab; Fiesty Utami
Tirtayasa Ekonomika Vol 18, No 2 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v18i2.22320

Abstract

This study aims to determine the effect of Audit Committees, Independent Commissioner, and Institutional Ownership on Profitability. This study also determines whether Audit Quality can moderate the influence of the Audit Committee, Independent Commissioners, and Institutional Ownership on Profitability. The samples are 44 companies from the Chemical Sub-Sector listed on the Indonesia Stock Exchange for 2018-2021 period. The research method used is quantitative research with secondary data collection techniques. The analysis technique uses multiple linear regression analysis and moderated regression analysis (MRA) and the analysis tool used is SPSS 26. The results showed that the Audit Committee had a significant positive effect on profitability, the Independent Commissioner had a negative effect on profitability and institutional ownership did not affect profitability. Audit Quality can moderate and strengthen the influence of the Audit Committee and Institutional ownership on profitability, but Audit Quality does not moderate the influence of independent commissioners on profitability.
KETERKAITAN RASIO LANCAR DAN LABA PER SAHAM PADA BETA SAHAM DI PERUSAHAAN PERBANKAN Susilawati, Deti; Fuadi, Fuadi; Sutihat, Sutihat
Jurnal Valuasi: Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Vol. 4 No. 1 (2024): Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/vls.v4i1.254

Abstract

This research aims to analyze the influence of the current ratio and earnings per share on share beta in banking companies listed on the IDX in 2018-2022. The population in this study were banking companies registered on the IDX in 2018-2022 using annual financial report data taken by purposive sampling, resulting in 75 (seventy five) samples that met the criteria. The sampling criteria selected were 1) Banks registered on the IDX and PEFINDO 2018-2022. 2) Banks publish complete financial reports for the 2018-2022 period. 3) Banking produces positive profits consecutively for the 2018-2022 period. The analysis technique used is multiple linear regression analysis with a significance level of 5%, so the results of this study show that: 1) The current ratio has no effect on stock beta. 2) Earnings per share have a significant effect on stock beta
PENGARUH PERENCANAAN PAJAK DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN Samsinar, Ade; Sembiring, Evi Dora; Handayani, Novi; Susilawati, Deti; Ekanindya, Ria
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 3 (2024): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v4i3.120

Abstract

This study aims to analyze the influence of tax planning and company size on profit management in manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) during the 2019–2022 period. The method used a quantitative approach with regression analysis to test the relationship between variables. Data was obtained from the company's annual financial statements which were analyzed using purposive sampling. The results of the study show that tax planning has a significant effect on profit management, where companies with better tax planning tend to practice profit management to achieve certain financial goals. Company size was also found to have a positive relationship with profit management, indicating that large-scale companies tend to be more cautious in reporting profits to maintain investor reputation and trust. This research contributes to investors, academics, and companies in understanding the dynamics of profit management, as well as being a reference in decision-making related to tax policies and financial reporting. So this study also emphasizes the importance of transparency and accountability in the preparation of financial statements to avoid negative impacts on profit management practices
Kinerja organisasi : sistem informasi akuntansi pemerintahan daerah (SIPD), komitmen organisasi dan pengendalian internal Rahma Sari K, Dwi; Maelani, Puspita; Susilawati, Deti
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 12 No. 1 (2025): JUNE EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v12i1.7428

Abstract

The Regional Development Planning Agency (Bappeda) has a strategic role in the development planning process in Serang City. In regional development, the Serang City Government has a great responsibility to plan and implement development programs that are in accordance with the needs of the local community, but in the field process several problems and obstacles arise, especially in SIPD, organizational commitment, internal control which can affect the performance of Bappeda. This is what hinders regional development. This study aims to determine whether there is an effect of local government accounting information systems (SIPD) and organizational commitment on organizational performance at BAPPEDA of Serang City with internal control as a moderating variable. The method used is quantitative. The population and sample were employees of Bappeda Kota Serang, data collection by distributing questionnaires and data processing using SmartPLS. The results in this study that the Local Government Accounting Information System (SIPD) and organizational commitment have an influence on Organizational Performance. Internal Control as a moderating variable cannot strengthen or weaken the effect of SIPD on Organizational Performance. Conversely, Internal Control can strengthen or weaken the influence of Organizational Commitment on Organizational Performance. Keywords: SIPD, Internal Control, Organizational Commitment, Bappeda Performance, Serang City
PENDEKATAN HOLISTIK DALAM OPTIMALISASI PERSIAPAN SISWA SMKS YABHINKA UNTUK MAGANG KE JEPANG : PENERAPAN ANGGARAN SMK PUSAT KEUNGGULAN Sembiring, Evi Dora; Susilawati, Deti; Anggriawan, Muhammad Angga; Pertiwi, Sari Putri; Handayani, Novi; Samsinar, Ade
Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Vol. 4 No. 2 (2025): Ekalaya Journal
Publisher : Nindikayla Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57254/eka.v4i2.133

Abstract

Internship preparation activities to Japan are one of the activities of SMK PK (Center of Excellence) approved by the Ministry of Education, through the SMK PK budget. For Vocational High School (SMK) students, the internship program to Japan is an opportunity to improve work skills and get to know advanced culture and technology. However, students' readiness to face the challenges of this international internship is still a major obstacle. This article discusses the importance of a holistic approach in optimizing the preparation of SMK students for internships in Japan, which involves mastery of Japanese, understanding work culture, developing technical and non-technical skills, and physical and mental training. This holistic approach combines various aspects of education and self-development as a whole, so that students can adapt more easily and succeed in the internship program. In addition, collaboration between SMK, companies, and related institutions is needed to ensure effective implementation. Thus, this approach is expected to be able to create students who are ready to face global challenges and have superior competencies
Co-Authors Alpinah Damayanti Alvin Prasetio Anggriawan, Muhammad Angga Ekanindya, Ria Evi Dora Sembiring Fiesty Utami Firli Agusetiawan Shavab Firli Agusetiawan Shavab Firli Fuadi Fuadi Fuadi Fuadi Fuadi Fuadi, F Khaerul Anwar Lia Uzliawati Meri Mustika Muhammad Angga Anggriawan Novi Handayani Nurul Afifah, Panisya Pertiwi, Sari Putri Puspita Maelani Rahma Sari K, Dwi Samsinar, Ade Shavab, Firli Shavab, Firli Agusetiawan Sutihat, Sutihat