Article Per Year (5 Year)
p-Index From 2020 - 2025
0.751
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Ekonomi Global Masa Kini International Journal of Community Service & Engagement Journal of Accounting and Taxation
Emilia Gustini
Universitas Indo Global Mandiri
Humanities Economics, Econometrics & Finance Social Sciences

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
ANALISA PERENCANAAN ARUS KAS TERHADAP PENGENDALIAN INTERN PADA KOPERASI KOPDIT RUKUN PALEMBANG Maulan irwadi; Masagus Adriansya Putra; Emilia Gustini
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 7, No 1
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.12 KB) | DOI: 10.36982/jiegmk.v7i1.164

Abstract

The purpose of this study was to determine how the process of preparing a cash budget, analysis of the factors causing the variance between budget and actual cash budget and budget planning and control of cash in the Cooperation Kopdit Rukun Palembang with the observation period the cash budget in 2013 and 2014.In this study, researchers used a qualitative analysis method and analysis kuantiatatif. Where analyzes were performed using the data in the amount set forth to explain an explanation of the figures later described back in the form of prose description language or standard language.The results showed that: (1) In the process of preparing a cash budget on Cooperation Kopdit Rukun of Palembang using a bottom-up approach to budgeting that is where the budget is prepared and put up by the parties to implement the budget. (2) The cause of the difference (variance) between budget and actual cash budget is a cooperative internal and external factors. (3) the cash budget planning by estimating finance and analysis of the activities, both routine and non-routine activities. (4) Control of the cash budget on Cooperation Kopdit Rukun of Palembang form of control on a cash budget a good budget deviation was farvorable or unfarvorable and to anticipate as well as revisions to the deviations that occur. Keywords: Cash Budget, Planning, Controlling
Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas dan Jenis Industri terhadap Audit Delay pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Emilia Gustini
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 11, No 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v11i2.1187

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, profitabilitas, solvabilitas, dan jenis industri terhadap audit delay baik secara parsial maupun secara simultan. Penelitian ini merupakan penelitian kausal komparatif dengan pendekatan ex post facto. Populasi sasaran penelitian ini adalah perusahaan Indeks LQ45 di Bursa Efek Indonesia (BEI) tahun 2016-2018 yang memiliki data lengkap terkait kepemilikan institusional, asset, piutang, kewajiban, penjualan, laba bersih dan arus kas operasi. Sampel diambil menggunakan teknik purposive sampling. Sampel berjumlah 27 perusahaan Indeks LQ45 yang terdaftar di Bursa Efek Indonesia dengan tahun pengamatan 2016-2018, sehingga data penelitian yang dianalisis berjumlah 81. Teknik analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa (1) Ukuran perusahaan, profitabilitas, solvabilitas, dan jenis industri mempunyai pengaruh signifikan secara simultan terhadap audit delay. (2) Ukuran perusahaan tidak berpengaruh signifikan terhadap audit delay. (3) Profitabilitas berpengaruh signifikan terhadap audit delay. (4) solvabilitas tidak berpengaruh signifikan terhadap audit delay. (5) Jenis industri berpengaruh signifikan terhadap audit delay.
The Effect of Fiscal Services and Tax Socialization on Taxpayer Compliance (Case Study of MSMEs in Palembang City) Ridho Al Safero; Harsi Romli; Emilia Gustini
International Journal of Community Service & Engagement Vol. 3 No. 3 (2022)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v3i3.817

Abstract

This study aims to inspect the effect of tax administration services and tax socialization on taxpayer compliance on SMEs in Palembang. The sample was selected using the Simple Random Sampling technique. Data for 100 respondents were collected through a questionnaire which was then analyzed using multiple linear regression. The result evinces that tax authorities' service, and tax socialization have an effect on the taxpayer compliance variable. The results of the analysis show that simultaneously the tax authorities' service variable and tax socialization have an effect on the taxpayer compliance variable. This research is expected to provide benefits for the government to pay more attention to tax authorities and tax socialization services to increase compliance with taxpayers of SMEs in Palembang City.
The Influence of Contribution and Effectiveness of Regional Taxes on Original Regional Income (PAD) in Palembang City Yo Vira Towi; Emilia Gustini; Aris Munandar
International Journal of Community Service & Engagement Vol. 4 No. 4 (2023)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v4i4.1539

Abstract

This study aims to analyze the effect of contribution and effectiveness on local revenue (PAD) in Palembang City. The data used in this research is secondary data in the form of documentation and literature study. The research method used is multiple linear regression analysis. The results indicate that the contribution and effectiveness have a significant effect on local revenue (PAD). This research is expected to become additional literature on the topic of local revenue (PAD).
Pengaruh Struktur Modal, Ukuran Perusahaan, Dan Profitabilitas Terhadap Harga Saham Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019: Studi Kasus Universitas Indo Global Mandiri Nabila Rizki Egitasari; Emilia Gustini; R.M. Rum Hendarmin
Journal of Accounting and Taxation Vol. 3 No. 3 (2023): Journal of Accounting and Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v3i3.1718

Abstract

The objectives of this study are to analyze the effect of capital structure, company size, profitability on stock prices in food and beverage companies listed on the Indonesia Stock Exchange in 2015-2019. Data obtained from the company's annual financial statements. The sample in this study amounted to 13 companies. Furthermore, the data were tested using multiple linear regression. The evidence from this study suggests that the capital structure, company size, profitability have a positive effect on the company's stock price. This study is useful for food and beverage companies listed on the Indonesia Stock Exchange to increase their share price. Companies can consider their capital structure, company size, and profitability. Keywords: capital structure, company size, profitability, stock prices, food and beverage companies.
Pengaruh Ukuran Perusahaan, Kualitas Audit, Dan Kepemilikan Asing Terhadap Keterjadian Restatement Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di BEI Tahun 2015-2019 Rizki Dwi Anggara; Emilia Gustini; R.M. Rum Hendarmin
Journal of Accounting and Taxation Vol. 3 No. 3 (2023): Journal of Accounting and Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v3i3.1719

Abstract

This study aims to determine the effect of company size, audit quality, and foreign ownership on the occurrence of restatements in food and beverage companies listed on the Indonesia Stock Exchange (BEI) 2015-2019. The data used in this study were obtained from the results of literature studies and documentation studies. The sample was selected using a purposive sampling technique. The data for 65 samples were analyzed using multiple linear regression. The results of this research support the idea that company size, audit quality, and foreign ownership had a significant effect on the restatement. Simultaneously the variables of company size, audit quality, and foreign ownership have a significant effect on restatement in food and beverage companies listed on the Indonesia Stock Exchange (BEI) 2015-2019.
Co-Authors Aris Munandar Harsi Romli Masagus Adriansya Putra Maulan irwadi Nabila Rizki Egitasari R.M. Rum Hendarmin Ridho Al Safero Rizki Dwi Anggara Yo Vira Towi