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All Journal JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Dinamika Ilmu Komunikasi Jurnal Nusa Akuntansi
Fikriyah, Siti Hailatul
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Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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Pengaruh Pertumbuhan Perusahaan dan Jaminan terhadap Peringkat Obligasi Fikriyah, Siti Hailatul; Wiyanti, Rahma
EAJ (Economic and Accounting Journal) Vol. 7 No. 2 (2024): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v7i2.y2024.p134-145

Abstract

Bond rating is a prerequisite that must be taken before investors conduct bond investigations. This is because bond ratings provide informative statements about the probability of a company's debt default. In the bond rating process, rating agencies evaluate companies on many aspects, including financial and non-financial factors. The international rating agencies that provide bond ratings are S&P (Standard & Poor's) Corporation and Moody’s Investors. Meanwhile, the bond rating agency in Indonesia is PT Pefindo, and PT KASNIC or now better known as Moody’s Indonesia. Researchers rely more on the ratings issued by PT Pefindo because many companies listed on the Indonesia Stock Exchange (IDX) use Pefindo's services. Good bond ratings are reflected in a company's financial reports, where if the company's performance improves, its rating will rise, attracting investors to invest their capital. The purpose of this research is to determine the influence of company growth and collateral on bond ratings in construction sub-sector companies listed on the Indonesia Stock Exchange in 2020-2022. The sampling method is done using purposive sampling. The data analysis technique in this study uses panel data regression analysis. The obtained sample consists of 48 data samples, resulting in the finding that both sales growth and collateral affect bond ratings. Keywords: Bond Rating, Company Growth, Collateral
PENGARUH CAPITAL INTENSITY, FAMILY OWNERSHIP DAN STRATEGI BISNIS TERHADAP TAX AVOIDANCE Wulandari; Fikriyah, Siti Hailatul
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.114

Abstract

This research aims to find out and provide empirical evidence regarding Capital Intensity, Family Ownership and Business Strategy towards Tax Avoidance in Non-Cylinical Consumer Companies listed on the Indonesia Stock Exchange for the period 2018-2023. The type of research used is quantitative research. The number of samples in this study was 30 observation data from 5 non-cyclical consumer companies for the 2018-2023 period which was obtained using a purposive sampling method based on the criteria that had been carried out. The data used is secondary data, namely in the form of annual financial reports for the 2018-2023 period obtained from the official website of the Indonesian Stock Exchange and the official websites of each company. The data analysis technique used is data regression analysis using e-views 12 software. The results of this research based on partial test results state that Capital Intensity has an effect on Tax Avoidance, while Family Ownership and Business Strategy have no effect on Tax Avoidance. Based on the simultaneous test, it states that Capital Intensity, Family Ownership and Business Strategy simultaneously influence Tax Avoidance.
Pengaruh Gender Diversity, Risk Minimization dan Agresivitas Pajak terhadap Corporate Social Responsibility Syifa Aulia; Fikriyah, Siti Hailatul
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 13 No. 1 (2025): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v13i1.43378

Abstract

This research aims to find out and provide empirical evidence regarding Gender Diversity, Risk minimisation, and Tax Aggressiveness towards Corporate Social Responsibility in Non-Cyclical Consumer Sector Companies listed on the Indonesian Stock Exchange for the 2018-2023 period. This type of research is used in quantitative research. The number of samples in this study was as large as 72 observational data from 125 non-cyclical consumer companies for the 2018-2023 period, which was obtained using a purposive sampling method based on established criteria. The data used is secondary data, namely in the form of annual reports and sustainability reports for the 2018-2023 period, obtained from the official website of the Indonesian Stock Exchange. The technical data analysis used is descriptive statistics and panel data regression analysis using EViews 12 software. The results of this research are based on tests simultaneously stating that Gender Diversity, Risk Minimisation, and Aggressiveness Taxes have a simultaneous effect on Corporate Social Responsibility. Based on the partial test, it states that Gender Diversity and Tax Aggressiveness influence Corporate Social Responsibility. Meanwhile, Risk minimisation has no effect on Corporate Social Responsibility.
The Influence of Risk Management and Growth Strategies on Financial Performance Wiyanti, Rahma; Fikriyah, Siti Hailatul
EAJ (Economic and Accounting Journal) Vol. 5 No. 1 (2022): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i1.y2022.p45-59

Abstract

This research examines risk management and growth strategies on the performance of financial the banks are listed on the Indonesia Stock Exchange. The general research objective is to ascertain the effect of risk management and growth strategies on the optimal performance of financial the Indonesian banks. Credit risk management is considered to play a role in minimizing the emergence of bad loans because bank loans have the aim of increasing profits and have triggered the emergence of bad loans in Indonesian banks due to improper management. It is hoped that this research will help improve bank viability, and risk management expected to reduce unemployment, as well as help, prevent the social evils that accompany it. This study uses financial performance as measured by ROA, risk management uses ratio to measure credit risk by Non-Performing Loans (NPL) and the bank’s performance ratio to assess bank liquidity in meeting the needs of funds withdrawn by the public in the form of deposits, saving or demand deposits is Loan to Deposit Ratio (LDR) as well as growth strategies. The company's growth strategies are one of the managerial efforts to increase the company's competitive position in the industry. The growth strategies are measured by revenue growth expressed as a percentage. This study uses secondary data, so all data needs are obtained from relevant secondary sources. This test has a sample data of 110 sample data for 5 periods. The technique of analysis used is multiple linear regression using the eViews-9 program. The results showed that risk management as proxied by NPL and LDR as well as growth strategies simultaneously affected financial performance. While partially NPL and sales growth have an impact on financial performance. Meanwhile, LDR has no effect on financial performance.
The Effect of Environmental Performance and Green Accounting on Firm Value Fikriyah, Siti Hailatul; Wiyanti, Rahma
EAJ (Economic and Accounting Journal) Vol. 6 No. 1 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i1.y2023.p19-31

Abstract

Both large corporations and small and medium-sized businesses frequently ignore environmental problems. However, environmental accounting, known as "Green accounting," has recently gained popularity. The industry and the green movement are coming to terms with the critical idea of sustainable development. Improved natural resources and green accounting will provide essential insights into the environment and business interaction. However, green accounting implementation in organizations purposes for various reasons, including a need for knowledge, ethics education, et cetera. The study samples were collected using purposeful sampling and analyzed using quantitative data. According to the findings of this study, green accounting and environmental performance have a significant impact on firm value.
Strategi Peningkatan Engagement Melalui Produksi Konten dan Preferensi Audiens Fikriyah, Siti Hailatul; Sulistyo, Ponco Budi; Tomohardjo, Irmulansati
Jurnal Dinamika Ilmu Komunikasi Vol 11, No 2 (2025)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/dinamika.v11i2.5465

Abstract

Digital media development has encouraged Sasmita Jaya Foundation to utilize it as an information and marketing medium by using SJ TV YouTube channel which presents various content, but faces challenges in increasing audience engagement. Study aims to determine the strategy for increasing engagement through content production and audience preferences using the SOME model and audience engagement. Research approach is qualitative with a case study method. Data were collected through observation, documentation, and interviews with informants from Head and Production Division of SJ TV, practitioners and academics as content creators, subscriber and viewer of SJ TV. Results of study show the content type, upload consistency, and suitability with audience preferences are implemented to increase engagement. Share strategy has been proven to be a determinant of content success. Optimize strategy is data based approach and effective trend analysis that increases engagement. Manage strategy shows professional and structured internal management. Engage strategy has succeeded in creating active audience engagement. Audience engagement through content engagement is carried out by compiling relevant content, educational value, and touching emotional aspects of audience. Audience engagement through media engagement presents a responsive and interesting viewing experience. Audience engagement through engagement marketing activities has succeeded in increasing engagement significantly.
Co-Authors Ponco Budi Sulistyo Syifa Aulia Tomohardjo, Irmulansati Wiyanti, Rahma WULANDARI