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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Bisnis dan Akuntansi JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Abdimisi

ENDANG RUHIYAT

Universitas Pamulang

Author-ID : 2386402

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ENVIRONMENTAL PERFORMANCE, INTELLECTUAL CAPITAL, PRAKTIK PENGHINDARAN PAJAK DAN NILAI PERUSAHAAN EKA SEPTIANI; HOLIAWATI HOLIAWATI; ENDANG RUHIYAT
Jurnal Bisnis dan Akuntansi Vol 21 No 1 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This study aims to examine the effect of environmental performance, intellectual capital and tax avoidance practices on firm values. This type of research is quantitative by using the population in this study is a manufacturing company that is listed on the Indonesia Stock Exchange in 2012-2016. The selection of data samples using a purposive sampling technique. The analytical method used is multiple linear regression analysis. The results of this study indicate that environmental performance has no effect on company values, intellectual capital has a positive and significant effect on corporate values and tax avoidance practices that have a negative and significant effect on firm value.

PENGARUH OPINI AUDIT TERHADAP HARGA SAHAM DENGAN UKURAN KANTOR AKUNTAN PUBLIK SEBAGAI VARIABEL PEMODERASI Sulih Nugrahani; Endang Ruhiyat
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 5 No. 1 (2018)
Publisher : Universitas Serang Raya

The purpose of this research is to prove empirically the influence of audit opinions on stock prices. In addition, this research also examined the moderation role of the size of the Public Accounting Firm on the relationship of audit opinion with stock prices. This research uses profitability and liquidity control variables. Companies studied are manufacturing companies listed on the Indonesia Stock Exchange 2012-2015.Sampling method used is purposive sampling method and obtained 63 companies that become the object of research. The data used are financial reports and independent auditor's reports published through www.idx.co.id and the list of stock prices through www.sahamok.com. The research hypothesis was tested using multiple linear regression analysis technique with moderated regression analysis (MRA).Based on the test results show that the audit opinion does not significantly affect the stock price. This study also shows that the size of Public Accounting Firm has no moderating on the relationship of audit opinion with stock price.

SOSIALISASI TEMAN BISNIS CATATAN KEUANGAN Wahyu Nurul Hidayati; Aris Sanulika; Endang Ruhiyat; Holiawati Holiawati; Hari Stiawan
Abdimisi Vol 1, No 1 (2019): Abdimisi
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v1i1.3785

Community service can be interpreted as an academic response from the campus community to the needs, challenges, or problems faced by the community, both directly and indirectly. The general objective of community service activities is to assist fish farmers in the Jampang area, Bogor in overcoming the problems of recording financial statements. The form of activities in the implementation of community service with the theme of financial accounting. The instructors and resource persons involved were Accounting Study Program Lecturers from Pamulang University. The results of the PKM Implementation conducted on 20.21 and 22 September 2019 were adding to their knowledge in the field of accounting, owing to financial records, the ornamental fish group participants in the village of Jampang were very enthusiastic about the material they got from accounting lecturers at the University of Pamulang, participants can directly practice bookkeeping manually, the response of the participants is very good and happy because it is very helpful in learning about financial records. The importance of managing the financial aspects of the business made the farmers' groups aware that income had to be rotated to keep the business going. The suggestion given is that the PKM activities in the future should be encouraged and made as attractive as possible so that they can capture more Ornamental Fish group participants in the village of Jampang, expanding the scope of coverage of the material area can be expanded so that participants can gain more insight. Keywords: Bookkeeping Manual; Entrepreneurship

PENGARUH PUBLIC OWNERSHIP DAN GROWTH OPTION TERHADAP KINERJA KEBERLANJUTAN DENGAN INVESTMENT OPPORTUNITY SET SEBAGAI VARIABEL MODERASI Endang Ruhiyat; Holiawati Holiawati
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 2 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v3i2.y2020.p141-155

This study aims to determine the effect of public ownership and growth options on sustainability performance with an investment opportunity set as a moderating variable. This type of research is associative quantitative using secondary data taken from the IDX website. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange from 2013 to the end of 2017. The sample selection procedure in this study is using purposive sampling method, only 50 company data that meet the criteria. The results of this study have a significant effect on Public Ownership Sustainability Performance, the influence of growth options on sustainability performance. Opportunity Set is able to moderate the influence of Public Ownership on Sustainability Performance. The Investment Opportunity Set does not moderate the effect of Growth Options on Sustainability Performance.

KECURANGAN AKADEMIK: FRAUD DIAMOND, PERILAKU TIDAK JUJUR, DAN PERSEPSI MAHASISWA Anggun Putri Ramadhan; Endang Ruhiyat
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 1 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v3i1.y2020.p13-25

Academic cheating, especially those committed by students, is a worrying phenomenon that should not occur. Dishonest behavior is one of the factors causing the fraud. Pressure, opportunity and rationalization are other factors that cause students to cheat. The purpose of this study was to determine the analysis of diamond fraud p, dishonest behavior, and student perceptions influence academic cheating, the control variables used were religiosity and technological progress. This research approach is a mix method (mix methods). The object of research is Pamulang University S1 Accounting Study Program in odd semester 2018/2019 with a sample of 142 people. All questions are submitted via Google Drive. For data processing using SPSS version 22. The result of data processing requires diamond fraud to have a significant positive effect on academic fraud. There are 1.5% of students stating academic cheating related to the absence and collusion during exams, this is due to the pressure and ability of more than the individual student. And 3.9% of students are proven to have plagiarism when e-learning and writing papers, this is done because of the often wrong rationalization of unscrupulous students. Person of the student usually justifies what he usually does not accustom the right. Student perceptions and dishonest behavior did not have a significant effect on academic fraud. Keywords: Fraud diamond; dishonest behavior; student perception; academic cheating

MANAJEMEN PERSEDIAAN DALAM MENINGKATKAN LABA DIMASA PADEMI COVID- 19 STUDI EMPIRIS PADA UKM DIBAWAH NAUNGAN DISPERINDAG DAN KOPERASI KABUPATEN PURWAKARTA Sugiyanto Sugiyanto; Holiawati Holiawati; Endang Ruhiyat; Masno Marjohan; Hendro Waryanto
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 2, No 2 (2021): Edisi Mei
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v2i2.10496

Tujuan dari pengabdian kepada masyarakat di Koperasi dan UKM di Disperindak Kabupaten Purwakarta Jawa Barat adalah untuk mengetahui seberapa besar penerapan sistem persedian barang dan peningkatan laba masa Pandemi Covid-19 pada usaha mikro kecil menengah dan koperasi. Metode pengabdian yang digunakan adalah Descriptif Assosiatif dengan metode pendekatan data kualitatif. Permasalahan sebagai berikut : (1) Koperasi dan UKM belum menyelenggarakan penggunaan akuntansi yang baik pada kegiatan bisnis UMKM. Solusi yang diberikan yaitu tim PKM akan mengsosialisasikan atau memberikan materi tentang siklus akuntansi dan manfaat atau tujuan dari penyusunan laporan keuangan serta pentingnya penyusunan laporan keuangan, dengan mengarahkan perusahaan untuk membiasakan mencatat setiap transaksi, mencatat kegiatan usaha yang ada sesuai dengan standar akuntansi secara lengkap. Hasil PkM berkontribusi untuk meningkatkan efisiensi pencatataan akuntansi dan keuangan menjadi lebih ringkas dan sistematis, serta meningkatkan kontrol pencatatan, dengan cara peserta dapat identitas transaksi atau kejadian yang mudah dilihat dan diingat oleh para pelaku ukm dan koperasi. (2) Peserta Ukm dan Koperasi dapat membuat jurnal transaksi. membuat jurnal hingga membuat laporan sederhana. (3) Target luaran pada program persedian dan pembukuan melalui Android. Hasil dari kegiatan ini secara nasional agar dapat dimanfaatkan sebagai literatur dalam bidangnya seperti artikel pada media masa cetak/elektronik, dan peningkatan mutu keberadaan mitra. Kegiatan ini diharapkan dapat keberlanjutan.Kata Kunci : Manajemen Persedian, Akuntansi Dasar, Manajemen.

ANALISIS FAKTOR YANG MENJADI PENENTU MAHASISWA DALAM MEMILIH PERGURUAN TINGGI Endang Ruhiyat
Inovasi Vol 3, No 1 (2016): INOVASI
Publisher : Universitas Pamulang

ANALYSIS OF FACTORS DETERMINANT STUDENTS IN CHOOSING UNIVERSITY. Background on why this research is due to intense competition in the "industry" of higher education in Indonesia with the emergence of a new university in a market segment that is still wide. This affects the interest of students to go to college at the University Pamulang phenomenal. This study aims to determine the determinants that influence decisions in choosing a college student at the University Pamulang. Data were collected by distributing questionnaires to 100 active students Pamulang University which is a sample of all the faculties obtained by using proportional sampling technique so that samples can be dispersed. This study uses factor analysis performed on 23 variables that influence decisions in choosing a college student at the University Pamulang. The results of factor analysis showed that a reduction in the variable of 23 variables to 21 variables. Variables that were excluded from the analysis of the factors are variable economic conditions, it is because this variable does not meet the requirements of reliability and validity. Based on calculations using factor analysis there are 21 variables that were grouped into seven factors, namely, the product factor, the price factor, the factor of physical evidence, the people factor, factor reference group, motivation, and personal factors. Of the seven factors are factors of physical evidence and the product is the dominant factor that can affect a student's decision to go to college at the University Pamulang. Keywords: Analysis, Determinants, Decision Students, Choosing, University Pamulang

KUALITAS LABA: INVESTMENT OPPORTUNITY SET DAN KOMITE AUDIT Kixi Oktapiani; Endang Ruhiyat
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 7, No 2 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

This study aims to test and empirically prove the Effect of Investment Opportunity Set and Audit Committee on Profit Quality. The locus of this research is the Property and Real Estate companies listed on the Indonesia Stock Exchange in 2014-2017 consisting of 61 companies. Samples were taken using a purposive sampling technique that produced a sample of 30 companies with observations over 4 (four) years, so that the total observation data was 120 audited financial statements. The data analysis method uses descriptive statistical analysis and multiple linear regression analysis, and hypothesis testing with a significance level of 5%. The test equipment used was the SPSS version 22 program. Based on the results of the hypothesis test, the investment opportunity set results do not affect earnings quality and the audit committee has a significant effect on earnings quality, while simultaneously shows that investment opportunity set and audit committee have a significant effect on earnings quality.

Pengaruh Profitabilitas dan Opini Audit Tahun Sebelumnya terhadap Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2014) Kharina Windi Yohana Sari; Endang Ruhiyat
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 4, No 1 (2016): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v4i1.142

This study aims to obtain empirical evidence about the effect of profitability on a going concern audit opinion, the effect of prior year's audit opinion on going concern audit opinion, as well as the simultaneous influence profitability and prior year's audit opinion on going concern audit opinion. Measurement indicators of profitability is return on assets, whereas the previous year's audit opinion and going concern audit opinion is measured by a dummy variable. The sample in this research are 21 companies listed on the Stock Exchange during the fourth period of the study (2011-2014) thus obtained samples of data representing 84 years of research. The research data in the form of financial statements audited by independent auditors obtained from the official website of the Stock Exchange www.idx.com. Sampling method used is purposive sampling method of obtaining samples based on certain criteria. Hypothesis testing is done by using logistic regression analysis of the data for the dependent variable and one independent variable in the study is a dichotomy. The data collected, then processed using an application program SPSS 22.0 for Windows. Based on the results of testing the hypothesis of the obtained evidence that profitability has no significant negative effect on going concern audit opinion, while the previous year's audit opinion in a positive significant effect on the going concern audit opinion. Simultaneous hypothesis testing showed that the profitability and the prior year's audit opinion is jointly significant effect tehadap going concern audit opinion.

Pengaruh Income Smoothing dan Corporate Sosial Responsibility terhadap Nilai Perusahaan Anggun Anggraini; Indawati Indawati; Yefita Lahagu; Holiawati Holiawati; Endang Ruhiyat
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 6, No 2 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v6i2.y2023.p%p

This study aims to test and analyze the effect of Income Smoothing and Corporate Social Responsibility on Company Value. This type of research is quantitative research, using secondary data. The data analysis method used is a panel data regression test using Microsoft Excel and Eviews 9 applications. The population in this study is all food and beverage companies listed on the Indonesia Stock Exchange in the period 2017 to 2021. The data collection technique in this study is a purposive sampling technique with the results of 72 study populations into 22 research samples processed in this study. The results showed that Income Smoothing and Corporate Social Responsibility simultaneously affect the Value of the Companyn. While partially, Income Smoothing has no effect on Company Value and Corporate Social Responsibility has no effect on Company Value.

Co-Authors Anggun Anggraini Anggun Putri Ramadhan Aris Sanulika EKA SEPTIANI Hari Stiawan Hendro Waryanto Holiawati Indawati Indawati Kharina Windi Yohana Sari Kixi Oktapiani Masno Marjohan Sugiyanto Sugiyanto Sulih Nugrahani Wahyu Nurul Hidayati Yefita Lahagu

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