Article Per Year (5 Year)
p-Index From 2021 - 2026
7.198
P-Index
This Author published in this journals
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
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

Published : 67 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 67 Documents
Search

 3   4   5   6   7 
MANAJEMEN PERSEDIAAN DALAM MENINGKATKAN LABA DIMASA PADEMI COVID- 19 STUDI EMPIRIS PADA UKM DIBAWAH NAUNGAN DISPERINDAG DAN KOPERASI KABUPATEN PURWAKARTA Sugiyanto, Sugiyanto; Holiawati, Holiawati; Ruhiyat, Endang; Marjohan, Masno; Waryanto, Hendro
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2 (2021): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

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

Abstract

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.
The Effect of Regional Original Income, General Allocation Funds and Natural Resource Revenue Sharing Funds on Capital Expenditure Ruhiyat, Endang; Handayani, Wuri
EAJ (Economic and Accounting Journal) Vol. 4 No. 3 (2021): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v4i3.y2021.p227-240

Abstract

The purpose of this research is to analyze Regional Original Revenues, General Allocation Funds and Natural Resource Revenue Sharing Funds on Capital Expenditures local government in the province of Banten in the past 10 years. The research design used in this study is an associative method. The analytical model used is quantitative. The variables used are Regional Original Revenues, General Allocation Funds and Natural Resource Revenue Sharing Funds as independent variables and Capital Expenditures as the dependent variable. The sample used in the budget realization report for 10 years from 2011 to 2020. The data analysis technique used is descriptive statistics and panel data regression analysis using Eviews 9 software. The analytical tool used is the Panel Data Regression Model Selection, Classical Assumption Model, Determination Coefficient, F Test and t-Test. Based on the results of the study it was found that (1) Regional Original Revenues, General Allocation Funds and Natural Resource Revenue Sharing Funds show together have an effect Capital Expenditures; (2) Regional Original Revenues partially has no effect Capital Expenditures; (3) General Allocation Funds partially has no effect Capital Expenditures; (4) Natural Resource Revenue Sharing Funds partially has no effect Capital Expenditures
Impact of Company Characteristics, Liquidity, and Good Corporate Governance on Tax Aggression Ismanto, Juli; Purnomo, Listiya Ike; Cahyani, Yenni; Rifai, Ahmad; Ruhiyat, Endang
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

Abstract

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.
The Effect of Financial Performance as Moderating on Good Corporate Governance, Media Exposure and Disclosure of Sustainability Reports Afridayani, Afridayani; Holiawati, Holiawati; Ruhiyat, Endang
EAJ (Economic and Accounting Journal) Vol. 6 No. 3 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i3.y2023.p209-221

Abstract

This study aims to determine the Influence of Good Corporate Governance and media Exposure on the Disclosure of Sustainability Reports with Financial Performance as a Moderating Variable. This type of research is quantitative research with research data in the form of annual reports and sustainability reports of 50 companies on the Indonesia Stock Exchange in 2019 - 2021, which are downloaded via the official website of the Indonesia Stock Exchange and the websites of companies that are used as research samples. The result shows that Good Corporate Governance does not affect the disclosure of sustainability reports. Media exposure influences the disclosure of sustainability reports. Financial Performance, without effect, moderates the relationship between good corporate governance and sustainability report disclosure. The finding also reveals that Financial Performance was without effect moderate on the relationship between Good Corporate Governance variables and Sustainability Report disclosure. The novelty in this study is to add financial Performance as moderating concerning good corporate governance on disclosure of sustainability reporting and concerning media exposure on disclosure of sustainability reporting.
Pengaruh Leverage, Citra Perusahaan dan Sensitivitas Industri Terhadap Pengungkapan Corporate Social Responsibility Dimoderasi oleh Ukuran Perusahaan Mahfudyanto, Akhirul; Ruhiyat, Endang; Holiawati, Holiawati
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 2 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

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

Abstract

This research aims to examine and analyze the influence of leverage, company image and industry sensitivity on corporate social responsibility disclosure moderated by company size in non-cyclical consumer companies listed on the Indonesia Stock Exchange for the period 2017 to 2022. This type of research is research with an associative quantitative approach. The population of this research is non-cyclical consumer companies listed on the Indonesia Stock Exchange in the period 2017 to 2022. The sampling technique in this research is a purposive sampling technique with the results from 113 research populations becoming 34 research samples processed and 170 data processing. The data used is panel data obtained from secondary data collected using library and documentation methods. The data analysis method consists of descriptive statistical analysis, panel data regression and Moderated Regression Analysis (MRA) using Microsoft Excel and Eviews 10. The research results show that simultaneously leverage, company image and industry sensitivity influence corporate social responsibility disclosure. Meanwhile, partially, leverage and company image do not influence corporate social responsibility, but industry sensitivity influences corporate social responsibility disclosure. And environmental performance as a control variable influences corporate social responsibility disclosure in non-cyclical consumer companies listed on the Indonesia Stock Exchange in the period 2017 to 2022. Meanwhile, company size is unable to moderate the relationship between leverage and corporate social responsibility disclosure and the relationship between corporate image and corporate social responsibility disclosure, but company size can weaken the relationship between industry sensitivity towards disclosure of corporate social responsibility. This research can be used as material for consideration company decision making in contributing to the environment.
Green Intellectual Capital, Asset Growth on Stock Return: Role Financial Performance as Intervening Agustina, Sri; Ruhiyat, Endang; Sugiyanto, Sugiyanto
Asean International Journal of Business Vol. 3 No. 1 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijb.v3i1.839

Abstract

Purpose – The Purpose of study was  to determine the effect of green intellectual capital on stock returns with financial performance as an intervening variable. Metodelogy – This study uses a sample of agricultural sector companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The sampling technique used purposive technique, the samples obtained were 20 agricultural sector companies or 100 data observations. The analysis method used is panel data regression analysis and path analysis using Eviews.12. Findings – Based on the research results, it shows that together green intellectual capital, asset growth and financial performance have an effect on stock returns. Meanwhile, partially asset growth has a positive and significant effect on stock returns. Financial performance has a positive and significant effect on stock returns. Green intellectual capital has no effect on stock returns. Green Intellectual capital has a positive and significant effect on financial performance. Asset growth has no effect on financial performance. Financial performance is able to mediate the effect of green intellectual capital on stock returns. Financial performance is unable to mediate the effect of asset growth on stock returns.
ANALISIS META REGRESI PADA PENELITIAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE Sari Dewi, Siti Ratna; Ruhiyat, Endang; Suripto, Suripto
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol. 5 No. 1 (2024): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v5i1.1256

Abstract

Penelitian ini menggunakan pendekatan kuantitatif dengan metodologi deskriptif untuk menjelaskan hubungan antara Good Corporate Governance dan penghindaran pajak, dengan menggunakan meta analisis regresi. Meta analisis regresi digunakan untuk mengevaluasi temuan-temuan primer yang mengkaji pengaruh Good Corporate Governance terhadap Tax Avoidance di Indonesia. Sampel penelitian terdiri dari 60 studi yang memenuhi kriteria inklusi yang telah ditetapkan. Hasil analisis menunjukkan adanya pengaruh positif Good Corporate Governance terhadap Effective Tax Rate (ETR) dan Cash Effective Tax Rate (CETR), dengan nilai genuine effect sebesar -1.569. Temuan ini mendukung relevansi teori agensi yang menyatakan bahwa praktik Good Corporate Governance dapat mengurangi konflik agensi dan asimetri informasi. Namun, terdapat heterogenitas yang signifikan dalam hasil penelitian, serta adanya bias publikasi ke bawah yang dapat mengurangi estimasi efek yang sebenarnya. Dengan demikian, penelitian ini mengkonfirmasi adanya pengaruh negatif Good Corporate Governance terhadap Tax Avoidance di Indonesia.
Fraud Diamond In Financial Reporting Fraud Detection with Audit Committee as A Moderation Priambada, Arga; Holiawati, Holiawati; Ruhiyat, Endang
Asian Journal of Social and Humanities Vol. 2 No. 1 (2023): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i1.165

Abstract

The purpose of this study was to determine the effect of fraud diamond using four proxies, namely Financial Target, Ineffective Monitoring, Auditor Change and Board of Directors Change on the detection of financial statement fraud and the influence of the audit committee relationship as a moderating variable. This study used a sample of 16 companies from the agricultural product sub-sector that were listed on the Indonesia Stock Exchange from 2017 to 2021. The data used is secondary data in the form of financial reports and annual reports of the sample companies. Hypothesis testing was carried out using a panel data linear regression model with eviews 12 software. The results of this study indicate that Financial Targets and Auditor Turnover have an effect on fraudulent financial reports, Ineffective Monitoring and replacement of directors have no effect on fraudulent financial statements. The audit committee was unable to moderate the influence of Financial Targets, Ineffective Monitoring, Auditor replacements, Directors replacement on fraudulent financial reporting
The Influence Of Task Complexity, Behavioral Accounting And Professionalism On Auditor Performance With Emotional Spiritual Quotient As An Intervening Variable Didi Sujadi; Sugiyanto, Sugiyanto; Endang Ruhiyat
Jurnal Ekonomi Vol. 13 No. 02 (2024): Jurnal Ekonomi, Edition April - June 2024
Publisher : SEAN Institute

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

Abstract

This research aims to determine the influence of task complexity, behavioral accounting , and professionalism on auditor performance with emotional spiritual quent as an intervening variable. The population in this study was 105 Public Accounting Firms in the South Jakarta area registered with the Indonesian Institute of Public Accountants (IAPI) in 2023. Samples were drawn using a purposive sampling technique. The results of distributing the sample questionnaire were 77 respondents. This research method is quantitative and the type of data used is primary data. Data was obtained through questionnaires distributed to auditors working at Public Accounting Firms in South Jakarta who were registered with the Indonesian Institute of Public Accountants (IAP I ) in 2023. The data analysis test technique used was Path Analysis using SPSS 22. The results of this study show that partially the task complexity variable has no direct effect on auditor performance, while behavioral accounting and professionalism have a direct positive effect on auditor performance. Intervening results of task complexity and professionalism does not mediate the auditor's performance through the emotional spiritual quotient, while behavioral accounting mediates the relationship between the auditor's performance through the emotional spiritual quotient, and the emotional spiritual quotient has a positive effect on the auditor's performance.
THE INFLUENCE OF ASSET EFFICIENCY, FINANCIAL PERFORMANCE, AND FINANCIAL LEVERAGE ON SUSTAINABLE GROWTH RATE THROUGH GOOD CORPORATE GOVERNANCE Rosiati Parapat; Endang Ruhiyat; Sugiyanto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i6.323

Abstract

This study aims to examine the Effect of Asset Efficiency, Financial Performance and Financial Leverage on Sustainable Growth Rate Through Good Corporate Governance. This study is classified as an associative quantitative study. The type of data used is secondary data obtained from www.idx.co.id and the company's website. The population in this study is the Manufacturing Companies in the Consumer Goods Industry Sector listed on the IDX for the 2018-2022 Period. While the sample of this study was determined by the sampling technique used in this study is non-probability sampling, namely purposive sampling so that 20 sample companies were obtained that met the criteria. The analysis method used is Panel Data Model Regression analysis. The results of this study indicate that asset efficiency does not affect the Sustainable Growth Rate (1), financial performance does not affect the Sustainable Growth Rate (2), financial leverage affects the Sustainable Growth Rate (3), asset efficiency affects Good Corporate Governance (4), financial performance affects Good Corporate Governance (5), financial leverage affects Good Corporate Governance (6). Sustainable Growth Rate has an effect on Good Corporate Governance (7), Asset Efficiency does not have a significant effect on the Sustainable Growth Rate variable through the Good Corporate Governance variable (8), Financial Performance does not have a significant effect on the Sustainable Growth Rate variable through the Good Corporate Governance variable (9), Financial Performance does not have a significant effect on the Sustainable Growth Rate variable through the Good Corporate Governance variable (10). Leverage does not have a significant effect on the Sustainable Growth Rate variable through the Good Corporate Governance variable (10).
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