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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN E-Jurnal Ekonomi dan Bisnis Universitas Udayana 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 Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Revenue : Jurnal Ilmiah Akuntansi 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 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 E-JURNAL AKUNTANSI J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Ekopedia: Jurnal Ilmiah Ekonomi Akurasi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
I Gusti Ketut Agung Ulupui
Universitas Negeri Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

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PERFORMANCE OPTIMIZATION STRATEGIES OF SHARIA INSURANCE COMPANIES IN INDONESIA BASED ON ASSET GROWTH (2018-2022) Faradifa, Nurul; Takidah, Erika; Ulupui, I Gusti Ketut Agung
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 5 No. 1 (2024): Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Publisher : Faculty of Economics and Business, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jpepa.0501.04

Abstract

A good performance description of Sharia insurance companies is reflected in their asset growth rate; when the generated percentage increases, it represents the company's optimal performance in managing participants' funds, thereby enhancing public trust and encouraging more people to register as Sharia insurance participants. This study aims to examine the relationship between Insurance Claims, Profitability, and Operational Expenses on Asset Growth by involving 27 Sharia insurance companies registered with the Financial Services Authority from 2018 to 2022 as research samples. The sample was drawn using the Purposive Sampling technique and quantitative methods with secondary data obtained from the annual financial statements of each Sharia insurance company's website. The partial results show that claims and operational expenses have a significant negative impact on asset growth; the higher the claims and operational expenses, the lower the asset growth. Profitability, however, does not affect asset growth because the profitability generated is not optimal, thus not increasing the company's assets. Simultaneously, claims, profitability, and operational expenses have a significant positive effect on asset growth, with a determination coefficient of 40.09%, while the remaining percentage is influenced by other factors not examined in this study. Therefore, this study adds value by validating the measurement of asset growth in Sharia insurance.
REVEALING THE ROLE OF PROFITABILITY IN MEDIATING LEVERAGE, LIQUIDITY, AND COMPANY SIZE ON FIRM VALUE IN HEALTH SECTOR Adisty, Fairuznissa Pelita; Mardi; Ulupui, I Gusti Ketut Agung
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 5 No. 3 (2024): Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Publisher : Faculty of Economics and Business, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jpepa.0503.10

Abstract

The purpose of this study is to examine the impact of leverage, liquidity, and firm size on firm value with profitability as a mediating variable. The unit of analysis is healthcare companies listed on the Indonesia Stock Exchange for the period 2020-2023. The research method used is quantitative method using secondary data. Research data taken from financial and annual reports totaling 33 companies. The sample amounted to 22 companies with a total of 88 sample data with purposive sampling as a sampling technique. Data analysis using path analysis and using the SPSS version 25 application. Based on the research results obtained that leverage has no effect on firm value and liquidity has no effect on firm value, while company size has a positive and significant effect on firm value and profitability has a positive and significant effect on firm value. Profitability is proven to be able to mediate the relationship between liquidity and firm value, but profitability is unable to mediate the relationship between leverage and firm value and profitability is unable to mediate the relationship between firm size and firm value.
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Alpi, Chicha Ayu Del; Ulupui, I Gusti Ketut Agung; Sasmi, Aji Ahmadi
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.266

Abstract

This study aims to determine the effect of profitability proxied by Return on Assets (ROA) and leverage proxied by Debt to Equity Ratio (DER) on earnings management moderated by Good Corporate Governance (GCG) through managerial ownership in manufacturing companies listed on Indonesian Stock Exchange (IDX) in 2022. This study uses SPSS software to process data using multiple linear regression analysis and Moderated Regression Analysis (MRA). The population in this study are manufacturing companies listed on the IDX in 2022 with a total of 308 companies and using these 103 companies as samples through a purposive sampling technique. The results of this study state that profitability and leverage have a positive and significant effect on earnings management. Meanwhile, GCG does not have a significant effect on earnings management and cannot moderate the effect of profitability and leverage on earnings management
PENGARUH ETIKA PROFESI, PROFESIONALISME, INDEPENDENSI, DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR INTERNAL Bhaskoro, Ahmad Panji; Ulupui, I Gusti Ketut Agung; Musyaffi, Ayatulloh Michael
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.v5i1.448

Abstract

This research was conducted with the aim of determining the influence of professional ethics, professionalism, independence and organizational commitment on the performance of internal auditors. This research uses primary data using a research instrument in the form of a questionnaire. The respondents in this research were the Auditors of the Main Inspectorate of the Central Jakarta National Narcotics Agency (BNN). The sampling technique uses a saturated sampling technique with a total of 60 auditors as respondents. The analysis used is Descriptive Statistical Analysis and Inferential Statistical Analysis using the SmartPLS 4.0 program. The results of this research show that Professionalism and Organizational Commitment have a positive effect on Internal Auditor Performance, while Professional Ethics and Independence have no effect on Internal Auditor Performance
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.
Co-Authors AAGP WIDANAPUTRA Achmad Fauzi ACHMAD FAUZI Ade Puspita, Reni Suwandi Adi, Rahadiyan Harris Adisty, Fairuznissa Pelita Aditya Saputra Adler Haymans Manurung Affandy, Muhammad Agung Dharmawan Buchdadi Agung Wahyu Handaru Aji Ahmadi Sasmi Akbari, Mochammad Ichlasul Alpi, Chicha Ayu Del Alryan Isra Kusnanto Alryan Isra Kusnanto Annisa Putri, Nadia Argie Destri Rahmani Ari Purwanti Ari Purwanti Ariyoto Karnen, Kresnohadi Armeliza, Diah Ati Sumiati Ati Sumiati ATI SUMIATI, ATI Bahmid, Muhamad Naser Bhaskoro, Ahmad Panji Candra Widi Sari Choirul Anwar Choirul Anwar Chusnanik Mufidah Dalimunthe, Sholatia DAMAYANTI, APRILIA Damayanti, Clarissa Aulia Destria Kurnianti Dewa Nyoman Badera Dian Permana, Nugraha Doda, Arief Alvierri Douglas Douglas Dwi Handarini Dwi Handarini, Dwi Dwi Kismayanti Respati El Badry, Aminatud Dawa'a Emilia Fitriani, Emilia Erika Takidah Erika Takidah Erika, Novi Etty Gurendrawati Etty Gurendrawati Etty Gurendrawati, Etty Fadli Rahmansyah Faisal Labib Zulfiqar Faradifa, Nurul Farhan Fahrezi Gatot Nazir Ahmad Gentiga Muhammad Zairin Gentiga Muhammad Zairin Hamidah . Harya Kuncara Harya Kuncara Haryo Prakoso, Wisnu Hera Khairunnisa Hera Khairunnisa Hidayat, Rifka Fauzia Hubbansyah, Aulia Keiko I Gusti Ayu Made Asri Dwija Putri 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 Indra Satya Prasavita Amertha Intan Cahyani Isnawati, Maulida Julianty, Indira Kadek Citra Kemala Karnen, Kresnohadi Ariyoto Khairun Nisa Khairunnisa, Hera Lianita Dian Rahmawati Lindira Sukma Dewi Machfud Ropi Cahyadi Maharani Putri Salsabila Maharani, Diva Makikama, Rahayu Linsi Sarah Mardi Mardi Mardi Marsellisa Marsellisa Nindito Mokhammad Ridwan Fauzi Mufidah . Mufidah, Chusnanik Muhammad Faturachman Muhammad Satrio Wibisono 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 Oktariswan, Dony Padilah, Dela Nurul Panindha, An Nissa Petrolis Nusa Perdana, Petrolis Nusa Puji Wahono Purnomo, Radian Rachmadi Putri Aliffia Putri Pratiwi Putu Ari Ratnadewi Putu Dewi Suryantari YS Putu Gde Mahendra Putra R, Tresno Eka Jaya Rachmadevi, Gita Astika 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 Shandy Aditya Shandy Aditya, Shandy Shifa Aurillya Sidharta Utama Silvana Syah Siti Fatimah Zahra Siti Fatimah Zahra Sri Zulaihati, Sri Suherdi Suherman Suherman Sulangi, Praisy Gratia Sumitro, Daffa Putra Kedua Susi Indriani Suwarni, Karina Syalsabila, Anis Theresalin Theresalin Theresalin Theresalin Tresno Eka Jaya Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas, Tri Hesti Trisni Suryarini Uhkti Wahidniawati Unggul Purwohedi Univera, Ribeta Lyrae Viulina, Audira Eri Wahono, Puji Wahyuningsih, Ika Tri 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