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All Journal Jurnal Reviu Akuntansi dan Keuangan JDM (Jurnal Dinamika Manajemen) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AKRUAL: Jurnal Akuntansi Jurnal ASET (Akuntansi Riset) Journal of Economic, Bussines and Accounting (COSTING) Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG EKUITAS (Jurnal Ekonomi dan Keuangan) Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Bisnis dan Akuntansi EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Riset Terapan Akuntansi JASS (Journal of Accounting for Sustainable Society) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Paulus Journal of Accounting (PJA) BUDGETING : Journal of Business, Management and Accounting Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Revenue : Jurnal Ilmiah Akuntansi Abdimisi Jurnal PADMA: Pengabdian Dharma Masyarakat International Journal of Engagement and Empowerment (IJE2) Jurnal Ekonomi Jurnal PKM Manajemen Bisnis Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Akuntansi dan Keuangan Formosa Journal of Sustainable Research (FJSR) Asean International Journal of Business Jurnal Mahasiswa Mengabdi (JIMAWAbdi) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) TOFEDU: The Future of Education Journal International Journal of Economics, Management and Accounting Neraca Manajemen, Akuntansi, dan Ekonomi Journal of Innovative and Creativity Asian Journal of Social and Humanities

Ruhiyat, Endang

Universitas Pamulang

Author-ID : 2386402

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Corporate Social Responsibility, Konservatisme Akuntansi, Timeliness dan Earning Rensponse Coefficient dengan Leverage sebagai Variabel Moderasi Holiawati Holiawati; Astri Melani Rizky; Endang Ruhiyat
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 1 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v5i1.y2022.p107-121

The aim of this research is to determine the effect of corporate social responsibility, accounting conservatism and timeliness and then leverage it as a moderate variable toward earning response coefficient in consumer goods sub-sector manufacturing companies that are listed on the Indonesia Stock Exchange (IDX) during 2016-2019. This research is a quantitative study with 28 total samples which is there are 112 data researched. Based on the T-test it result is known that the accounting conservatism variable and leverage-moderated corporate social responsibility variable affect toward earning response coefficient. The timeliness variable and leverage-moderated timeliness have a negative influence on the earning response coefficient. Meanwhile, the corporate social responsibility variable and the leverage-moderated accounting conservatism are not affected by the earning response coefficient

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 PENGARUH KEBIJAKAN REMUNERASI TERHADAP GOOD GOVERNANCE DI TANGERANG SELATAN Endang Ruhiyat
Inovasi Vol 1, No 2 (2014): INOVASI
Publisher : Universitas Pamulang

Remuneration Policy Influence Analysis Of Good Governance in South Tangerang.This study aims to determine the effect on the remuneration practices of good governance. This study is associative. The sample was three government agencies that are in the region of South Tangerang City Government, namely the Ministry of Research and Technology, Ministry of Education and Culture, and the Ministry of Environment. The sampling technique was convenience sampling is done to assure proportional allocation based sample represents all South Tangerang City Government institutions. Remuneration policy is measured using a Likert scale. While the remuneration indicators used in this study are: Fair, Encouraging Motivation, Competitive, Right, and Compliance Provisions Act and applicable government regulations. Good governance is measured using a Likert scale. While the indicators used in this study refers to Duncan, et al as follows: Rule of Law Index, Government Effectiveness Index, Index of Social Development, and Regulatory Quality Index. Analysis method using simple regression analysis. Based on the results obtained it can be concluded that the evidence supporting the positive effects of increasing the remuneration policy of good governance. Keywords: Remuneration, Good Governance.

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.

Impact of Company Characteristics, Liquidity, and Good Corporate Governance on Tax Aggression Juli Ismanto; Listiya Ike Purnomo; Yenni Cahyani; Ahmad Rifai; Endang Ruhiyat
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.p86-104

This study aims to determine the impact of company characteristics, liquidity, and good corporate governance on tax aggressiveness. As secondary data, annual report information from companies included in the LQ45 index and listed on the IDX between 2016 and 2020 is utilized. The sample size was fourteen companies. The study used regression analysis of panel data as a methodology. The results indicated that the liquidity variables partially influenced tax aggressiveness, whereas the company's characteristics and good corporate governance did not. The test results suggest that if the liquidity level is low, it will reduce the level of creditor trust and result in a decrease in the level of capital loans by creditors; therefore, the company will maintain its liquidity level so as not to engage in tax avoidance.

Pengaruh Corporate Social Responsibility dan Capital Intensity terhadap Tax Avoidance dengan Sales Growth Sebagai Variabel Moderasi Mohammad Sobarudin; Endang Ruhiyat
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 2 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v10i2.22730

This study aims to examine and provide empirical evidence regarding the effect of corporate social responsibility and capital intensity on tax avoidance with sales growth as a moderating variable in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2015-2020 period. The type of research used is quantitative research. The number of samples used in this study whereas 150 data from 25 manufacturing companies in the consumer goods industry during the period of 2015-2020 period, which was obtained using the purposive sampling method based on predetermined criteria. The data used is was secondary data in the form of audited annual financial reports for the 2015-2020 period obtained from the official website Indonesia Stock Exchange and the websites of each company. The data analysis technique used is as descriptive statistics and panel data regression analysis using Eviews 9 software. The results of this study were based on a partial test with a t test-test stating that corporate social responsibility has an effect on tax avoidance. In contrast, capital intensity has no effect on tax avoidance. Based on the simultaneous test, the F test states stated that simultaneously corporate social responsibility and capital intensity affect the practice of tax avoidance. Based on the interaction or moderation test, the MRA test stated that sales growth did not moderate the relationship between CSR and tax avoidance or the relationship between capital intensity and tax avoidance.

Does Stakeholder Pressure Determine Sustainability Reporting Disclosure? : Evidence From High-Level Governance Companies Endang Ruhiyat; Dani Rahman Hakim; Irna Handy
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Penelitian ini menganalisis pengaruh stakeholder’s pressure, good corporate governance (GCG), dan struktur modal terhadap sustainability reporting disclosure (SRD). Penelitian ini menggunakan data kuartalan dari 7 high level governance perusahaan yang tergabung dalam Indonesian Institute of Corporate Governance (IICG) periode 2014-2019 dengan total 168 observasi. Dengan menggunakan random effect model, penelitian ini menemukan bahwa stakeholder’s pressure yang diukur secara komposit menggunakan consumer proximity industry (CPI), investor oriented industry (IOI), dan employee oriented industry (EOI) terbukti berpengaruh positif terhadap sustainability reporting disclosure. Hasil ini robust setelah diestimasi ulang dengan menggunakan robust regression dan covariance based structural equation modeling (CB-SEM). Di sisi lain, penelitian ini gagal menemukan adanya pengaruh GCG dan struktur modal terhadap SRD. Meskipun tingkat GCG perusahaan tinggi, namun tidak membuat perusahaan tersebut meningkatkan SRD. Kondisi ini mengindikasikan bahwa tata kelola yang dilakukan perusahaan belum berorientasi pada kinerja keberlanjutan. Hasil penelitian ini berimplikasi pada pentingnya mensinergiskan praktek GCG yang dilakukan perusahaan dengan SRD. Oleh karena itu, pemerintah perlu memberikan sosialisasi yang lebih intensif mengenai pentingnya SRD, khususnya kepada para investor.

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 Abdul Hadi Adhitia Hermawan, Rangga Afridayani, Afridayani Ahmad Rifai Ahmad Rifai Amar Galih Anastasia Awa Andi Muhammad Yasin Andini, Andini Anggi Amalia Putri Anggraini, Anggun Anggun Anggraini Anggun Putri Ramadhan Aris Sanulika Aris Sanulika Astri Melani Rizky Bace Arliati Tunliu Bagus Riyanto, Muhammad Fathan Cahyani, Yenni Charly Manurung Dani Rahman Hakim, Dani Rahman Didi Sujadi Doringin, Ferry EKA SEPTIANI Erly Nur Awalia Fanji Muchlisina Faza Anggrainiy Hakim, Dzaki Taufiqul Hardila, Ika Hari Stiawan Harnovinsah Harnovinsah Haussain Irsyad, Achmad Dias Hayati, Siti Hendrik Napitupulu Hendro Waryanto Heni Pujiastuti Holiawati Holiawati Holiawati Holiawati Holiawati, Holiawati Ilman Fazrin Indah Sari, Dessy Indawati Indawati Indawati, Indawati Irna Handy Irpan Irpan Islam Ali Akbar Ismanto, Juli Jaenudin Jaenudin JMV. Mulyadi Juli Ismanto Kharina Windi Yohana Sari Kixi Oktapiani Kurniawan, Muhammad Erick Lasmaria Yohana Manalu Listiya Ike Purnomo Luh Gede Arieska Dianthy Mahfudyanto, Akhirul Marheni Mariati Mariati Marjohan, Masno Marnija Masno Marjohan Mohammad Mahsun Mohammad Sobarudin Muhamad Ridho Muliawati, Kristina Ika Napisah, Napisah Nofryanti Nugrahani, Sulih Nur Andika Handayani Nurmala Ahmar Nurrizqi, Siti Aisyah Prasetya, Eka Rima Prasetyo, Wahyu Heri Pratiwi, Adhitya Putri Priambada, Arga Prilian Catur N. Prilian Catur Nugroho Purnomo, Listiya Ike Putra, Topan ade Rakhmawati Oktavianna Refina Tasari Samosir Rima Prasetya, Eka Risah Hartanti Rosana, Andri Murti Rosiati Parapat Rosita Maharani, Virda Roza, Putri RR. Ella Evrita Hestiandari Rusdi Rusdi Rusdi, - Sari Dewi, Siti Ratna Setianingsih, Setia Siti Khadijah Sri Agustina, Sri SUGIYANTO Sugiyanto - Sugiyanto Sugiyanto Sukmana, Eka Sulih Nugrahani Sunarto Sunarto Suripto Suripto Suripto Suripto Suripto Suripto Suripto Tatariyanto, Firman Topan Ade Putra Wahyu Nurul Hidayati Wardokhi, Wardokhi Waryanto, Hendro Widiyati, Dian Wuri Handayani Wuri Handayani Yefita Lahagu Yenni Cahyani Yuliandi Akbar Yunita Kwartarani Yusuf Hendrawan

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