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All Journal MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Journal of Economics, Business, & Accountancy Ventura Jurnal Pendidikan dan Pemberdayaan Masyarakat MIX : Jurnal Ilmiah Manajemen AKRUAL: Jurnal Akuntansi Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Pendidikan Ekonomi & Bisnis Journal of Business and Behavioural Entrepreneurship Jurnal Pengabdian Pada Masyarakat Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Organisasi Dan Manajemen Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan AKURASI: Jurnal Riset Akuntansi dan Keuangan Akurasi : Jurnal Studi Akuntansi dan Keuangan JSMA (Jurnal Sains Manajemen dan Akuntansi) Jurnal Akuntansi Jurnal Abdi Insani Jurnal Akuntansi dan Keuangan Journal of Social Science Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Revenue : Jurnal Ilmiah Akuntansi Buletin Poltanesa Jurnal Sosial dan Teknologi International Journal of Engagement and Empowerment (IJE2) Interdisciplinary Social Studies MANAJEMEN Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Indonesian Journal of Multidisciplinary Science International Journal of Multidisciplinary Research and Literature (IJOMRAL) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Rahmatan Lil’alamin Journal of Community Services (RLA) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik INJURITY: Journal of Interdisciplinary Studies Journal of Social Science Jurnal Kendali Akuntansi Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Business and Investment Review Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Jurnal Ilmiah Akuntansi E-JURNAL AKUNTANSI Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Ekopedia: Jurnal Ilmiah Ekonomi Akurasi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Accounting, Finance, and FinTech Advancements IJEMA Journal of Business Innovation and Accounting Research Optimal: Jurnal Ekonomi dan Manajemen
I Gusti Ketut Agung Ulupui
Universitas Negeri Jakarta
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PENGARUH PROFITABILITAS, LIKUIDITAS DAN SOLVABILITAS TERHADAP NILAI PERUSAHAAN WP, Bima Fikri Anggareksa; Ulupui, I Gusti Ketut Agung; Yusuf, Muhammad
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.476

Abstract

This study aims to examine the effect of profitability, liquidity, and solvency on the value of companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) during the period 2021-2023. This study uses secondary data obtained from the annual financial statements of LQ45 companies published on the IDX website (www.idx.co.id). The research sample consisted of 28 companies that were consistently listed in the LQ45 index during the period. The analysis method used is panel data regression analysis using Eviews 13 software. The results showed that profitability has a positive and significant effect on firm value, liquidity has no significant effect on firm value, and solvency has a positive and significant effect on firm value. This research has important implications for investors, company management, government, and the Indonesia Stock Exchange in decision making and policy formulation
PENGARUH PENGETAHUAN AKUNTANSI, PENGETAHUAN E-FILING, DAN SOSIALISASI PAJAK TERHADAP LEPATUHAN PAJAK UMKM Ridha, Nadya Salma; Ulupui, I Gusti Ketut Agung; Zairin, Gentiga Muhammad
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.496

Abstract

This research was conducted with the aim of examining the effect of accounting implementation, e-filing implementation and tax outreach on MSME tax compliance. This research uses primary data with a sample of MSMEs in the Serpong District Area, South Tangerang. This research used a survey system (questionnaire) with 102 MSME respondents. Hypothesis testing uses multiple linear regression analysis methods and using SPSS 26. Taxpayer compliance is an act of being obedient and aware of the orderly payment and reporting of tax obligations. Taxpayers can be said to be compliant if a person or an entity/company is aware of their discipline in depositing and reporting their tax obligations both periodically and annually in accordance with applicable laws
ANALISIS DETERMINAN PROFITABILITAS PERUSAHAAN SEKTOR TEKNOLOGI DI NASDAQ Lianita Dian Rahmawati; I Gusti Ketut Agung Ulupui; Nuramalia Hasanah
MANAJEMEN Vol 3 No 1 (2023): MEI : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v3i1.222

Abstract

The development and widespread use of technology has made the technology sector one of the most profitable industries in the world. The company's ability to generate profits, often referred to as profitability, is very important for every company. The goal of this study is to investigate the variables that are thought to affect (become a determinant of) the profitability of technology sector companies in NASDAQ. As the first electronic-based stock exchange in the world, NASDAQ widely chooses by technology companies to conduct IPOs. The samples in this study were taken using purposive sampling techniques. This study is quantitative research and uses secondary data in its testing. The factors tested include Liquidity, Capital Structure, Sales Growth, and Working Capital Turnover. Data were tested using multiple linear regression analysis models or techniques and processed using SPSS software version 24. The research test results of the study showed that liquidity; capital structure; and sales growth partially have a positive effect on the profitability of technology sector companies in NASDAQ, while working capital turnover has no effect on the profitability of technology sector companies in NASDAQ.
ANALISIS DETERMINAN PROFITABILITAS PERUSAHAAN SEKTOR TEKNOLOGI DI NASDAQ Lianita Dian Rahmawati; I Gusti Ketut Agung Ulupui; Nuramalia Hasanah
MANAJEMEN Vol. 3 No. 1 (2023): MEI : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v3i1.222

Abstract

The development and widespread use of technology has made the technology sector one of the most profitable industries in the world. The company's ability to generate profits, often referred to as profitability, is very important for every company. The goal of this study is to investigate the variables that are thought to affect (become a determinant of) the profitability of technology sector companies in NASDAQ. As the first electronic-based stock exchange in the world, NASDAQ widely chooses by technology companies to conduct IPOs. The samples in this study were taken using purposive sampling techniques. This study is quantitative research and uses secondary data in its testing. The factors tested include Liquidity, Capital Structure, Sales Growth, and Working Capital Turnover. Data were tested using multiple linear regression analysis models or techniques and processed using SPSS software version 24. The research test results of the study showed that liquidity; capital structure; and sales growth partially have a positive effect on the profitability of technology sector companies in NASDAQ, while working capital turnover has no effect on the profitability of technology sector companies in NASDAQ.
Pengaruh Profitabilitas, Leverage, Kompensasi Bonus, dan Kepemilikan Institusional terhadap Praktik Perataan Laba Univera, Ribeta Lyrae; Yusuf , Muhammad; Ulupui, I Gusti Ketut Agung
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 1 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0601.02

Abstract

This research aims to determine the effect of profitability, leverage, bonus compensation, and institutional ownership. The independent variables used in this research are profitability, leverage, bonus compensation, and institutional ownership. The dependent variable used is income smoothing. This research uses secondary data, namely financial reports and annual reports of non-financial companies listed on the Indonesia Stock Exchange for the 2017-2022 period (318 observations). The sampling method used in this research was purposive sampling method. The method used in this research is logistic regression analysis which is processed using the SPSS version 25 application. The research results show that profitability has no effect on income smoothing, leverage has no effect on income smoothing, bonus compensation has a negative effect on income smoothing, and institutional ownership has a negative effect on income smoothing.
Pengaruh Motivasi Belajar, Pola Asuh Orang Tua, dan Fasilitas Belajar Terhadap Kemandirian Belajar Akuntansi di SMKN 46 Jakarta Novia Andhini; I Gusti Ketut Agung Ulupui; Mardi Mardi
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 4: Juni 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i4.4032

Abstract

Fase peralihan dari pembelajaran online ke pembelajaran normal di sekolah setelah masa pandemi covid 19 membuat kemandirian belajar siswa menurun. Banyak faktor yang mempengaruhi kemandirian belajar siswa, beberapa diantaranya ialah motivasi belajar, pola asuh orang tua, dan fasilitas belajar. Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh antara motivasi belajar, pola asuh orang tua, dan fasilitas belajar terhadap kemandirian belajar siswa jurusan Akuntansi dan Keuangan Lembaga di SMK Negeri 46 Jakarta. Penelitian ini menggunakan metode kuantitatif dengan metode survey dan sampel penelitian menggunakan metode simple random sampling sebanyak 140 siswa. Adapun teknik analisis data yang digunakan adalah uji analisis regresi berganda, uji normalitas, uji linieritas, uji hipotesis (uji t dan uji F), dan uji koefisien determinasi (R2). Hasil penelitian ini menunjukkan bahwa terdapat pengaruh antara motivasi belajar, pola asuh orang tua, dan fasilitas belajar terhadap kemandirian belajar.
Pengaruh Kepemilikan Institusional dan Struktur Modal Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi Intan Cahyani; Mardi Mardi; I Gusti Ketut Agung Ulupui
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 2: Januari 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i2.2937

Abstract

Penelitian ini bertujuan untuk mengetahui dan menguji pengaruh Kepemilikan Institusional, dan Struktur Modal terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi. Sampel yang digunakan dalam penelitian ini merupakan perusahaan pada sektor keuangan yang terdaftar pada Bursa Efek Indonesia (BEI) tahun 2020-2022. Teknik pengambilan sampel yang digunakan adalah purposive sampling, dengan total sampel sebanyak 150 perusahaan selama 3 tahun. Teknik analisa data yang digunakan adalah Analisis Regresi Data Panel dan Moderated Regression Analisys (MRA) dengan aplikasi Eviews 12. Hasil penelitian menunjukkan kepemilikan instistusional berpengaruh negatif signifikan terhadap nilai perusahaan sektor keuangan periode 2020-2022. Struktur modal berpengaruh negatif signifikan terhadap nilai perusahaan sektor keuangan periode 2020-2022. Profitabilitas tidak mampu memoderasi pengaruh kepemilikan institusional terhadap nilai perusahaan sektor keuangan periode 2020-2022. Profitabilitas tidak mampu memoderasi pengaruh struktur modal terhadap nilai perusahaan sektor keuangan periode 2020-2022. Pada penelitian selanjutnya diharapkan menggunakan variabel lain sebagai variabel moderasi, seperti kebijakan dividen dan menggunakan sampel perusahaan dari sektor lain agar hasil penelitian juga dapat mewakili sektor usaha lain.
Analysis of Differences in Financial and Market Performances That Do or Do Not Practice Income Smoothing Rida Prihatni; I Gusti Ketut Agung Ulupui
E-Jurnal Akuntansi Vol 33 No 4 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i04.p11

Abstract

This study aims to examine differences in profitability, liquidity, leverage, stock returns, and share risk in real estate companies that do and do not practice income smoothing. The population of this study is companies publicly traded on the Indonesian Stock Exchange, from which sample of 32 companies was acquired for each of the three years of the study, giving 96 items in total. The indicators used in the study are return on assets (ROA) to measure profitability, current ratio (CR) to measure liquidity, debt-to-equity ratio (DER) to measure leverage, capital gains from stock prices to measure stock returns, and standard deviation of stock returns to measure stock risk. Analysis technique using independent samples t-testing and Mann-Whitney t-testing. The results of the study show that there is no difference in ROA, CR, DER, stock returns, and share risk between income-smoothing and non-income-smoothing companies.Keywords: Return on Assets; Current Ratio; Debt-to-Equity Ratio; Stock Return; Stock Risk; Income Smoothing
PENGARUH PAJAK PENGHASILAN DAN ASSET PERUSAHAAN PADA EARNINGS MANAGEMENT Lindira Sukma Dewi; I Gusti Ketut Agung Ulupui
E-Jurnal Akuntansi Vol 8 No 1 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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

Abstract

ABSTRAK Tujuan penelitian ini untuk mendapatkan bukti empiris pengaruh pajak penghasilan serta aset perusahaan pada earnings management. Dari metode purposive sampling terpilih sebanyak 30 perusahaan sektor barang konsumsi sebagai sampel penelitian. Hasil regresi linear berganda menunjukkan pajak penghasilan berpengaruh negatif pada manajemen laba, dimana pajak bukan menjadi alasan utama perusahaan melakukan tindakan manajemen laba. Ukuran perusahaan menunjukkan pengaruh positif pada manajemen laba, dimana mencerminkan besarnya perusahaan semakin memotivasi dilakukannya tindakan manajemen laba. Kata kunci: manajemen laba, pajak penghasilan, ukuran perusahaan
KINERJA DINAS PARIWISATA BALI BERDASARKAN KONSEP VALUE FOR MONEY Putu Dewi Suryantari YS; I Gusti Ketut Agung Ulupui
E-Jurnal Akuntansi Vol 17 No 2 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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

Abstract

The purpose of this study is to determine the performance of tourism in Bali in 2015. The data used in this research is the realization of the financial achievement of the Bali Tourism Office located on Government Agencies Performance Accountability Report (LAKIP) in 2015. Data collection methods used were documentation and interviews, Data analysis technique used is quantitative descriptive analysis. Based on the analysis on the entire program is implemented, namely the seven programs it is known that based on the analysis of the economic aspects, the entire program has been running economical with their budget savings in each program. Based on the analysis of aspects of the efficiency of the entire program is already running efficiently. Based on an analysis of the effectiveness of existing aspects of the program that runs less effective, namely in tourism destination development program.
Co-Authors AAGP WIDANAPUTRA Achmad Fauzi ACHMAD FAUZI Adi, Rahadiyan Harris Adisty, Fairuznissa Pelita Aditya Saputra Adler Haymans Manurung Affandy, Muhammad Agung Dharmawan Buchdadi Agung Wahyu Handaru Aji Ahmadi Sasmi Aji Ahmadi Sasmi Akbari, Mochammad Ichlasul Alpi, Chicha Ayu Del Alryan Isra Kusnanto Alryan Isra Kusnanto Aminatud Dawa'a El Badry Annisa Putri, Nadia Antonius Gunawan Dunianto Argie Destri Rahmani Ari Purwanti Ari Purwanti Ariyanto Telaumbanua Ariyoto Karnen, Kresnohadi Armeliza, Diah Ati Sumiati Ati Sumiati ATI SUMIATI, ATI Bahmid, Muhamad Naser Bassae, Ridho Rambu Bhaskoro, Ahmad Panji Candra Widi Sari Choirul Anwar Choirul Anwar Chusnanik Mufidah Clara Fatiha Dewanti Dalimunthe, Sholatia DAMAYANTI, APRILIA Damayanti, Clarissa Aulia Destria Kurnianti Dewa Nyoman Badera Dian Permana, Nugraha Dini Destiara Ekaputri Doda, Arief Alvierri Douglas Douglas Dwi Handarini Dwi Handarini, Dwi Dwi Kismayanti Respati Eka Septariana Puspa Emilia Fitriani, Emilia Erika Takidah Erika Takidah Erika, Novi Etty Gurendrawati Etty Gurendrawati Etty Gurendrawati, Etty Evriansyah, Evriansyah Fadli Rahmansyah Faisal Labib Zulfiqar Fanisya Adesti Yeza Faradifa, Nurul Farhan Fahrezi Gatot Nazir Ahmad Gentiga Muhammad Zairin Gentiga Muhammad Zairin Hamidah . Harya Kuncara Harya Kuncara Haryani, Putri Haryo Prakoso, Wisnu Hera Kahirunnisa Hera Khairunnisa Hera Khairunnisa Hidayat, Rifka Fauzia Hubbansyah, Aulia Keiko I Gusti Ayu Made Asri Dwija Putri I Ketut Sujana I Nyoman Trisna Supradnya Ida Bagus Wira Sanjaya Iffat Fakhriyyah As’ad Ika Febrilia Indah Muliasari Indah Muliasari Indira Julianty Indra Pahala Indra Satya Prasavita Amertha Intan Cahyani Intan Rizki Arinta Putri Isnawati, Maulida Julianty, Indira Kadek Citra Kemala Karnen, Kresnohadi Ariyoto Khairun Nisa Khairunnisa, Hera Lanny Indriani Lianita Dian Rahmawati Lindira Sukma Dewi Machfud Ropi Cahyadi Maharani Putri Salsabila Maharani, Diva Makikama, Rahayu Linsi Sarah Mardi Mardi Mardi Mardi Marsellisa Marsellisa Nindito Marsellisa Nindito, Marsellisa Martini Martini Mokhammad Ridwan Fauzi Mufidah . Mufidah, Chusnanik Muhammad Fakhrul Muttaqien Muhammad Faturachman Muhammad Satrio Wibisono Muhammad Yusuf Muhammad Yusuf Muhammad Yusuf Muhammad Zulfikar Muliasari, Indah Musyaffi, Ayatulloh Michael Mutia, Nafa Farha Nadira, Syifa Nadira Nasution, Hafifah Ni Made Dwi Ratnadi NI MADE DWI RATNADI Ni Putu Desy Darmiari Novia Andhini Nuramalia Hasanah Nuramalia Hasanah Nurmalasari Nurul Amelia Putri Oktariswan, Dony Padilah, Dela Nurul Panindha, An Nissa Petrolis Nusa Perdana, Petrolis Nusa Puji Wahono Purnomo, Radian Rachmadi Puspita, Reni Suwandi Ade Putri Aliffia Putri Pratiwi Putu Ari Ratnadewi Putu Dewi Suryantari YS Putu Gde Mahendra Putra R, Tresno Eka Jaya Rachmadevi, Gita Astika Raisa Dika Febrindayanti Rasul, Dhea Kamila Ratna Anggraini Ratna Anggraini Rd. Tuty Sariwulan Respati, Dwi Kismayanti Rida Prihatni Ridha, Nadya Salma Rifda Adila Rini Oktavia Rismawati Ruth Gabirella Apriliana Sasmi, Aji Ahmadi Sekar Ayu Pertiwi Shandy Aditya Shandy Aditya, Shandy Shifa Aurillya Sidharta Utama Silvana Syah Siti Fatimah Zahra Siti Fatimah Zahra Sri Zulaihati, Sri Steffani Debora Auli Suherdi Suherman Suherman Sulangi, Praisy Gratia Sumitro, Daffa Putra Kedua Susi Indriani Suwarni, Karina Syalsabila, Anis Theresalin Theresalin Theresalin Theresalin Theresalin Theresalin Tresno Eka Jaya Tresno Eka Jaya Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas, Tri Hesti Trisni Suryarini Uhkti Wahidniawati Unggul Purwohedi Univera, Ribeta Lyrae Utami, Karin Veronica Indah Aprilia Viulina, Audira Eri Wahono, Puji Wahyuningsih, Ika Tri Wei, Andrew Saw Tek Wibisono, Muhammad Satrio Widia Aryni Wihandoko, Imanuel Willy Cahya Sundara Wirawan, Vincent Wiyanti, Oktavia Ayu WP, Bima Fikri Anggareksa Yuniawati, Anisa Yunika Murdayanti Yunika Murdayanti, Yunika Yusuf , Muhammad Zairin, Gentiga Muhammad Zakaria, Adam Zulfia Hanum Alfi Syahr