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All Journal Account : Jurnal Akuntansi, Keuangan dan Perbankan JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia
Susilawati, Deti
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Humanities 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
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 Anggriawan, Muhammad Angga Ekanindya, Ria Evi Dora Sembiring Fuadi Fuadi Fuadi, F Lia Uzliawati Novi Handayani Pertiwi, Sari Putri Puspita Maelani Rahma Sari K, Dwi Samsinar, Ade Sutihat, Sutihat