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All Journal SOSIOLOGI JURNAL ILMIAH MANAJEMEN BISNIS DAN TERAPAN Journal of Auditing, Finance, and Forensic Accounting Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal EMT KITA IJBE (Integrated Journal of Business and Economics) Martabe : Jurnal Pengabdian Kepada Masyarakat IKRA-ITH ABDIMAS JURISMA: Jurnal Riset Bisnis & Manajemen Journal of Nonformal Education and Community Empowerment Jurnal Ekonomi Pembangunan ACCOUNTHIK : Journal of Accounting and Finance Jurnal Abdi Insani Dharma Raflesia : Jurnal Ilmiah Pengembangan dan Penerapan IPTEKS Pasundan Journal of Mathematics Education : Jurnal Pendidikan Matematika Journal of Social, Humanity, and Education International Journal of Multidisciplinary: Applied Business and Education Research JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Wacana : Jurnal Bahasa, Seni, dan Pengajaran Innovative: Journal Of Social Science Research Indo-Fintech Intellectuals: Journal of Economics and Business Indonesian Journal of Accounting and Business Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Community Service and Society Empowerment Jurnal Ekonomi Pembangunan Accounting Journal of Ibrahimy (AJI) International Journal of Educational Research
Anggraeni Yunita
Universitas Bangka Belitung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh Ukuran Perusahaan, Kepemilikan Asing dan Profitabilitas Terhadap Transfer Pricing (Pada Perusahaan Pertambangan Yang Terdaftar di BEI Tahun 2018-2022) Susilawati, Susi; Nizarudin, Abu; Yunita, Anggraeni
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 2 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i2.1268

Abstract

Transfer pricing adalah suatu kebijakan perusahaan dalam menentukan harga transfer suatu transaksi yang dilakukan oleh perusahaanantara pihak-pihak yang mempunyai hubungan istimewa untuk memaksimalkan laba. Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Perushaan, kepemilikan asing dan profitabilitas terhadap transfer pricing sampel yang digunakan dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2018-2022 Pengambilan sampel dilakukan dengan metode purposive sampling. Populasi penelitian ini adalah seluruh perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia dengan jumlah 37 populasi dan sampel berjumlah 7 perusahaan jenis penelitian ini adalah penelitian kuantitatif sumber data dalam penelitian ini adalah data sekunder. Berdasarkan hasil dari penelitian ini menunjukan bahwa Ukuran Perusahaan berpengaruh terhadap transfer pricing, sedangkan kepemilikan asing, dan profitabilitas tidak berpengaruh terhadap transfer pricing.
Comparative Analysis of Allowance for Impairment Losses on Credit and Financial Performance Before and After Implementation of PSAK 71 in Banking Listed on The Indonesia Stock Exchange Syahputri, Anggelia; Yunita, Anggraeni; Sumiyati, Sumiyati
Accounthink : Journal of Accounting and Finance Vol. 9 No. 1 (2024): March 2024
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Financial Accounting Standards Board from the Institute of Indonesia Chartered Accountants issued PSAK 71 on financial Instruments that adopt IFRS 9. Changes in the method of charging allowances for losses in PSAK 71 by using expected credit losses require banks to reserve credit losses from the beginning of the period. This can then impact financial performance, generally measured using financial ratios. This study examines and analyses differences in allowance for credit impairment losses, CAR, ROA, and LDR before and after PSAK 71. The population used in this study are banks listed on the Indonesia Stock Exchange. The sample was based on a purposive sampling technique to obtain as many as 35 banks. The analytical method is a comparative descriptive method, and the analysis technique of the average difference test of two paired samples is used. The results showed that there were significant differences in allowance for credit losses, CAR, ROA, and LDR between before and after the implementation of PSAK 71, which indicates that it has an impact on the amount of reserve for losses formed, capital adequacy bank, profitability, and liquidity risk.
Gaya Bahasa Perbadingan dalam Sepilihan Cerpen Sepasang Sepatu Tua Karya Sapardi Djoko Damono: Figures of Speech in the Form of Comparison in Selected Short Stories "A Pair of Old Shoes" by Sapardi Djoko Damono Hapsari, Sangaji Niken; Ahmad, Mirza Ghulam; Anggraeni, Yunita
Wacana : Jurnal Bahasa, Seni, dan Pengajaran Vol 6 No 2 (2022): Oktober 2022
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jbsp.v6i2.19237

Abstract

Dalam penelitian.ini bertujuan untuk menganalisis penggunaan gaya bahasa perbandingan pada cerpen Sepasang Sepatu Tua Karya Sapardi Djoko Damono. Penulis ingin mengetahui penggunaan gaya bahasa perbandingan yang terdapat dalam cerpen tersebut. Pendekatan yang terdapat pada penelitian ini berorientasi terhadap penggunaan gaya bahasa perbandingan yang terdapat dalam cerpen Sepasang Sepatu Tua Karya Sapardi Djoko Damono. Pada penelitian ini menggunakan metode deskriptif. Hasil dari penelitian berdasarkan penggunaan gaya bahasa dalam sepilihan cerpen Sepasang Sepatu Tua Karya Sapard Djoko Damono, terdapat 10 gaya bahasa, yaitu gaya bahasa perbandingan perumpamaan sebanyak 14 temuan, setara dengan 17%, metafora sebanyak 8 temuan, setara dengan 10%, personifikasi sebanyak 43 temuan, setara dengan 51%, depersonifikasi sebanyak 0 temuan, setara dengan 0% alegori sebanyak 2 temuan, setara dengan 3%, antitesis sebanyak 4 temuan, setara dengan 5%, pleonasme sebanyak 4 temuan, setara dengan 5%, perifrasis sebanyak sebanyak 6 temuan, setara dengan 7%, antisipasi sebanyak 0 temuan setara dengan 0% dan koreksio sebanyak 2 temuan, setara dengan 2%. Total temuan sebanyak 83 temuan, setara dengan 100%. Penilis akhirnya dapat menyimpulkan bahwa gaya bahasa perbandingan yang lebih dominan dalam sepilihan cerpen Sepasang Sepatu Tua Karya Sapardi Djoko Damono yaitu gaya bahasa perbandingan perumpamaan dan gaya bahasa perbandingan perosnifikasi.
Analisis Rasio Keuangan Pt Semen Indonesia Tbk. Periode 2018-2022 Yunita, Anggraeni; Andini, Tiara; Yunita, Nurma; Saiwa Azmy, Muhammad Adji; Pitriana; Anggela, Pipin
Indonesian Journal of Accounting and Business Vol 5 No 2 (2024): Indonesian Journal of Accounting and Business
Publisher : Jurusan Akuntansi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijab.v5i2.63

Abstract

Manufacturing companies are one of the choices that many investors are interested in investing in, one of which is PT Semen Indonesia Tbk. which is the largest cement producer in Indonesia. The aim of this research is to examine and analyze the financial performance of PT Semen Indonesia Tbk. period 2018 – 2022 with tools to measure liquidity, solvency, profitability and activity ratios. The method used in this research is descriptive qualitative, with quantitative data sourced from secondary data, with data collection techniques in the form of documentation. The results of this research are based on Liquidity Ratios, Solvency Ratios show less good results compared to the current industry average. However, if we look at the Gross Profit Margin, it shows good results compared to the current industry average, and the Activity Ratio shows less than optimal results compared to the current industry average. Keywords: Liquidity, Solvency, Profitability, Activities
Pengaruh Ukuran Perusahaan, Kepemilikan Asing dan Profitabilitas Terhadap Transfer Pricing (Pada Perusahaan Pertambangan Yang Terdaftar di BEI Tahun 2018-2022) Susi Susilawati; Abu Nizarudin; Anggraeni Yunita
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 2 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i2.1268

Abstract

Transfer pricing adalah suatu kebijakan perusahaan dalam menentukan harga transfer suatu transaksi yang dilakukan oleh perusahaanantara pihak-pihak yang mempunyai hubungan istimewa untuk memaksimalkan laba. Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Perushaan, kepemilikan asing dan profitabilitas terhadap transfer pricing sampel yang digunakan dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2018-2022 Pengambilan sampel dilakukan dengan metode purposive sampling. Populasi penelitian ini adalah seluruh perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia dengan jumlah 37 populasi dan sampel berjumlah 7 perusahaan jenis penelitian ini adalah penelitian kuantitatif sumber data dalam penelitian ini adalah data sekunder. Berdasarkan hasil dari penelitian ini menunjukan bahwa Ukuran Perusahaan berpengaruh terhadap transfer pricing, sedangkan kepemilikan asing, dan profitabilitas tidak berpengaruh terhadap transfer pricing.
Sustainability of Traditional Markets on Face of Modern Market in Province of Bangka Belitung Islands Gani, Azza Faulin; Wardhani, Rulyanti Susi; Yunita, Anggraeni; Zukhri, Nizwan
Journal of Community Service and Society Empowerment Том 3 № 01 (2025): Journal of Community Service and Society Empowerment
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jcsse.v3i01.1166

Abstract

Traditional markets in the Bangka Belitung Province play a significant role in supporting the local economy, particularly for Micro, Small, and Medium Enterprises (MSMEs). However, the emergence of modern markets, which offer convenience, efficiency, and a wider variety of products, presents a major challenge to the sustainability of traditional markets. This study aims to assess the sustainability of traditional markets in Bangka Belitung in the face of competition from modern markets. The methods used include field observations, interviews with traders and market managers, and consumer surveys. The results indicate that the revitalization of traditional markets through infrastructure improvements and digitalization training has enhanced competitiveness. There has been a 15% increase in visitor numbers, and traders who participated in digital training saw an average income increase of 10%. Additionally, 65% of traders have adopted digital payment systems. However, some traders still face difficulties in adopting new technology. Consumer satisfaction has increased from 60% to 78% after revitalization efforts. Collaboration between the government, academics, and the community is a crucial factor in supporting the sustainability of traditional markets amid competition from modern markets.
Validity of Science Literacy-Oriented E-Lapd on Chemical Equilibrium Materials Using Problem-Based Learning Models Anggraeni, Yunita; Muchlis, Muchlis
International Journal of Educational Research Vol. 2 No. 2 (2025): International Journal of Educational Research
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijer.v2i2.290

Abstract

This study aims to obtain the validity of E-LAPD using the Problem Based Learning (PBL) model that can be used to improve science literacy on chemical equilibrium material. The design used is a 4-D model designed to improve students' science literacy skills. The valid E-LAPD was evaluated through a validation sheet filled in by the validator using a Likert scale. Validity consists of construct validity which includes presentation components, graphic components, suitability of models and indicators to be improved and content validation which includes the suitability of learning objectives with learning outcomes and the suitability of problems or phenomena with the material being taught. The validity of E-LAPD is declared valid if the score from the validator is at least 4 and does not have one score < 3 from the validator. The results showed that the E-LAPD developed had high validity indicating that the mode score of the validator ≥ 4. The developed E-LAPD was declared valid for use with a construct and content validation assessment which was described as valid with a score of 4, thus E-LAPD using the PBL model was declared valid for use to improve science literacy in chemical equilibrium material.
Factors Affecting Disclosure of Internet Financial Reporting in The Government of The Bangka Belitung Islands Yunita, Anggraeni; Wardhani, Rulyanti Susi; Hamsani, Hamsani
International Journal of Multidisciplinary: Applied Business and Education Research Vol. 3 No. 4 (2022): International Journal of Multidisciplinary: Applied Business and Education Rese
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijmaber.03.04.21

Abstract

This study aims to examine the disclosure of regional financial statements in terms of political competition, government complexity and level of financial dependence. The research conducted is an empirical study. Empirical studies were conducted using secondary data obtained from observations. The research subjects are districts and cities in the province of the islands of Bangka Belitung, totaling 6 districts and 1 city. The object of research is the size, wealth, complexity, regional dependence and political competition on the disclosure of Internet Financial Reporting. The population of this study is all regencies and cities in the Province of the Bangka Belitung Islands from 2017 to 2020. The sample used in this study is a saturated sample where all members of the population are used as samples. The results show that the size of the local government does not affect the disclosure of internet financial reporting, the wealth of the local government has an effect on the disclosure of internet financial reporting, political competition has no effect on the disclosure of internet financial reporting and regional complexity has no effect on the disclosure of internet financial reporting.
The Effect of Hexagon Fraud in Detecting Fraud Financial Statements (Empirical Study on Financial Sector Companies Listed on the Indonesia Stock Exchange 2017-2021) Julia, Julia; Yunita, Anggraeni
International Journal of Multidisciplinary: Applied Business and Education Research Vol. 3 No. 10 (2022): International Journal of Multidisciplinary: Applied Business and Education Res
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijmaber.03.10.23

Abstract

This study aims to determine the effect of hexagon fraud (stimulus, opportunity, rationalization, capability, ego, and collusion) in detecting financial statement fraud. The dependent variable used in this study is financial statement fraud as proxied by earning management, while the independent variables are financial target, financial stability, change in directors, ineffective monitoring, change in auditors, frequent number of CEO's picture, and political connection. This study uses secondary data in the form of financial reports and annual reports. The population in this study is the financial sector companies listed on the Indonesia Stock Exchange in 2017-2021 as many as 89 companies. The sampling technique used purposive sampling method with a sample of 19 companies. The data analysis technique uses panel data regression analysis which is processed using the Eviews 12 program. The results of this study indicate that simultaneously financial targets, financial stability, change in directors, ineffective monitoring, change in auditors, frequent number of CEO's picture, and political connection have an effect on detecting financial statement fraud. Furthermore, partially financial targets and financial stability have a positive effect in detecting financial statement fraud. Meanwhile, change in director, ineffective monitoring, change in auditor, frequent number of CEO's picture, and political connection have no effect in detecting financial statement fraud.
PENGARUH RETURN ON ASSETS DAN DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM DENGAN EARNING PER SHARE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SUB SEKTOR SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2023 Anggela, Pipin; Yunita, Anggraeni; Julia
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 2 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i2.2901

Abstract

Harga saham mencerminkan nilai penting bagi perusahaan dan merupakan salah satu indikator keberhasilan perusahaan. Harga saham menjadi objek menarik untuk diamati karena sering mengalami fluktuasi. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh return on assets dan debt to equity ratio terhadap harga haham dengan earning per share sebagai variabel moderasi pada perusahaan sub sektor semen yang terdaftar di Bursa Efek Indonesia tahun 2014-2023. Penelitian ini menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah seluruh perusahaan sub sektor semen yang terdaftar di Bursa Efek Indonesia dengan jumlah sampel sebanyak 6 perusahaan. Teknik pengambilan sampel menggunakan sampling jenuh. Penelitian ini menggunakan metode regresi data panel dengan E-Views 12. Hasil penelitian ini membuktikan bahwa return on assets berpengaruh positif dan signifikan terhadap harga saham, debt to equity ratio tidak berpengaruh terhadap harga saham, earning per share mampu memoderasi pengaruh return on assets terhadap harga saham, serta earning per share tidak mampu memoderasi pengaruh debt to equity ratio terhadap harga saham
Co-Authors Abu Nizarudin Abu Nizarudin Ahmad, Mirza Ghulam Andini, Tiara Anggela, Pipin Anggun Preselia Astuti, Sri Rahayu Christianingrum Dea Astriani Devi Putri Devi Valeriani Duwi Agustina Endang Sri Redjeki Eni Pajrianti Faisal, Sanapiah Gani, Azza Faulin Gigih Ibnu Prayoga Hafizan Imanuddin Hamsani Hamsani, Hamsani Hilda Agustin Hilda Agustin Indah Noviyanti Julia Julia Julia Julia Julia Julia Julia Saputra Khadijah Khadijah M Rizi Maya Yusnita Mubarika, Melinda Putri Muchlis Muchlis Nita Pratika Nizwan Zukhri Nugrah Dela Cahyani Nurhasanah, Eneng Nurma Yunita, Nurma Pitriana Retno Hanggarani Ninin Rulyanti Susi Wardhani Saiwa Azmy, Muhammad Adji Sangaji Niken Hapsari Seftia Seftia Sella Agustina Suhaidar Suhaidar Suhdi, Suhdi SUMIYATI SUMIYATI Sumiyati Sumiyati Susi Susilawati SUSILAWATI, SUSI Sutan Fachrul Alam Syahputri, Anggelia Syaputra, Denny Tara Purnama Sari Ulfiah Nabilah Vebtasvili Vebtasvili Vereen Tanzil Wenni Anggita Widyastuti, Laurensia Yusnita*, Maya Yusuf Yusuf