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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Aplikasi Akuntansi Jurnal Bisnis Terapan Jurnal Riset Akuntansi Aksioma ACCOUNTHIK : Journal of Accounting and Finance JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Abdimas Sangkabira Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Innovative: Journal Of Social Science Research Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi Asian Journal of Management, Entrepreneurship and Social Science

Robith Hudaya

Universitas Mataram

Author-ID : 2430115

Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 33 Documents Claim Missing Document

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ANALISIS PAJAK, TUNNELING, GROSS MARGIN, DAN KAP SPESIALIS TERHADAP KEPUTUSAN UNTUK MELAKUKAN TRANSFER PRICING Lalu Takdir Jumaidi; Bambang Bambang; Robith Hudaya
Jurnal Aplikasi Akuntansi Vol 1 No 2 (2017): Jurnal Aplikasi Akuntansi, April 2017
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

The purpose of is to find out the causal relationship from Tax Independent variable, Turnneling, Gross Margin and KAP Specialist toward transfer pricing decision. The result of the statistic analysis shows that only Tax Independent variable influences to transfer pricing decision. Whereas the other variables such as Gross Margin and KAP Specialist are not significantly influencing decision, either partially or simultaneously. This happens because in multinasional automotive industry corporation has a profit increase pattern. The formula of increasing profit company mostey uses managemen evaluation approach and that of increasing management permance uses management strategy approach, such as total quality managenent with ABS, JIT, EOQ, BEP, cost application standard, and Balanceskorecard models, while tax variable influence very much transfer pricing attitude, because the variable deplets very much company profit, on the other hard, the tax price is relatively different from one contry to another and thust, the tax variable influences very much the decesion to perform Trasfer Pricing.

MANAJEMEN LABA DAN KONSEKUENSI EKONOMIS (SUATU PENDEKATAN EKSPERIMEN) Eni Indriani; Rahmi Sri Ramadhani; Robith Hudaya; Tuti Handayani
Jurnal Aplikasi Akuntansi Vol 4 No 1 (2019): Jurnal Aplikasi Akuntansi, Oktober 2019
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Earnings management can be seen as a discretion allowed by generally accepted Standards, but it also has a less positive impact if earnings that contain certain objectives of the manager (management) become the basis in economic decision making. However, earnings management does not have to be associated with efforts to manipulate accounting data or information, but tends to be associated with choosing accounting methods to manage earnings that can be done because it is permitted by accounting standards. This study is focused on looking at the two sides of earnings management by using an experimental approach and the economic consequences caused by the chosen perspective. The results of data processing indicate that participants' perceptions of ethical and unethical behavior towards earnings management practices are the same as the economic consequences for the organization.

TRACER STUDY PROGRAM STUDI DIPLOMA III AKUNTANSI FEB UNRAM TAHUN 2019 Robith Hudaya
Jurnal Aplikasi Akuntansi Vol 4 No 2 (2020): Jurnal Aplikasi Akuntansi, April 2020
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Program Studi DIII Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram telah meluluskan ribuan mahasiswa sejak berdirinya pada tahun 1997, namun tracer study belum pernah dilakukan selama ini, sehingga Program Studi DIII Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram memandang perlu dilakukannya tracer study secara berkala (setiap tahun). Tracer study berguna untuk memantau lulusan dan mengetahui relevansi kompetensi lulusan Program Studi DIII Akuntansi dengan kebutuhan stakeholder. maka perumusan masalah dalam penelitian ini dapat dirangkum sebagai berikut: 1).Bagaimana penilaian stakeholders terhadap kinerja alumni?; 2).Berapa lama masa tunggu alumni sampai mendapatkan pekerjaan pertamanya? 3).Bagaimanakah relevansi antara kurikulum dengan kebutuhan stakeholders?. Jenis penelitian ini adalah penelitian deskriptif. Penelitian ini memberikan gambaran mengenai lulusan dan kompetensi lulusan Program Studi DIII Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram yang dibutuhkan oleh stakeholder. Berdasarkan hasil pembahasan dapat ditarik simpulan sebagai berikut: 1).Kinerja alumni Prodi DIII akuntansi menurut stakeholders adalah sangat baik; 2).Masa tunggu alumni sampai mendapatkan pekerjaan pertamanya adalah 2.4 bulan; 3).Relevansi antara kurikulum dengan kebutuhan stakeholder sudah cukup sesuai, yang bisa dilihat dengan layaknya lulusan Program Studi DIII Akuntansi untuk bekerja pada berbagai organisasi, baik swasta maupun pemerintahan. Selain itu, beberapa hal yang perlu rekonstruksi terhadap kurikulum yang bisa meningkatkan peningkatan kemampuan lulusan terutama terkait dengan bahasa inggris, komputer akuntansi , soft skill dan kemampuan pendukung lainnya.

KUALITAS LAPORAN KEUANGAN DAN KONSERVATISME AKUNTANSI PASCA IFRS Eni Indriani; Robith Hudaya; Widia Astuti
Jurnal Aplikasi Akuntansi Vol 5 No 2 (2021): Jurnal Aplikasi Akuntansi, April 2021
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v5i2.95

Conservatism emerged as a result of the accrual approach in preparing financial statements. Accounting conservatism encourages caution so that companies in their financial reporting do not rush to recognize profits, but recognize losses as soon as possible. This research was conducted with the aim of knowing the effect of accounting conservatism on the quality of financial statements after the convergence of IFRS (International Financial Reporting Standards) in Indonesia at manufacturing companies that experienced investment growth in 2015-2019. In order to achieve the objectives of this study, the empirical model uses a simple linear regression equation, with a feasibility test of the model through the coefficient of determination (R 2) and statistical t-test. The results of statistical data processing show that the Accounting Conservatism (AC) variable has a t-count value of 6.737 with a variable significance level of 0.000, this means that Accounting Conservatism (AC) has a significant effect on the quality of financial statements (DACC). The positive direction of the variable coefficient value shows that the independent variable has a positive effect on the dependent variable. This means that the application of convergent Financial Accounting Standards to IFRS in Indonesia provides good news for stakeholders, because it can improve the quality of financial reports and reduce motivation for earnings management practices that can mislead users of financial statements in making economic decisions. Keywords: Accounting conservatism, quality of financial reports, accounting standards, economic decisions

MANAJEMEN LABA PADA PERUSAHAAN DENGAN KELUARGA SEBAGAI PEMILIK ULTIMAT Eni Indriani; Yusli Mariadi; Robith Hudaya
Jurnal Riset Akuntansi Vol 15 No 2 (2016): Jurnal Riset Akuntansi, Desember 2016
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v15i2.4

The objective of this study is to determine the influence of family ownership on the earnings management with leverage and firm size as control variables. This study focused on manufacturing companies which has family as the ultimate owner of the company. The sample of this stuacturing companies listed in the Indonesia Stock Exchange and published its annual report during 2008-2014 period. The findings of this research indicated that family ownership has influence on the behavior of earnings management in companies with family as ultimate owner, which means that the percentage of shares owned by the family affect the magnitude of earnings management conducted by the company. The results also show that leverage has no effect on the behavior of earnings management in companies with family as ultimate owner, meaning the financing ratio that comes from the ratio of debt to equity can not affect the magnitude of earnings management conducted by the company. Lastly, company Size was found to have influence on earnings management behavior, which means that the size of firm can affect the the magnitude of earnings management conducted by the company. Keywords: earnings management, family ownership, leverage, company size

BAGAIMANA KINERJA KEUANGAN PERUSAHAAN TELEKOMUNIKASI DI MASA PANDEMI COVID-19 Khaerul Watoni; Animah; Robith Hudaya
Accounthink Vol 6 No 02 (2021)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

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

Kinerja keuangan perusahaan telekomunikasi di masa pandemi covid-19 ketika perekonomian nasional maupun global mengalami penurunan menjadi hal menarik untuk diteliti. Untuk itu penelitian ini bertujuan untuk menguji bagaimana kinerja keuangan perusahaan telekomunikasi di masa pandemi covid-19 dengan mengukur rasio provitabilitas, aktivitas, likuditas dan profitabilitas perusahaan. Pengujian dilakukan terhadap enam perusahaan sampel pada sektor industri telekomunikasi yang terdaftar di Bursa Efek Indonesia (BEI). Hasil analisis deskriptif menunjukan kinerja keuangan yang beragam antara satu perusahaan telekomunikasi dengan perusahaan lainnya, perusahaan dengan kinerja keuangan terbaik adalah Telkomsel Indonesia Tbk dan yang terburuk adalah Bakrie Telecom Tbk. Hasil temuan penelititan dapat berimplikasi terhadap investor dan kreditur dalam mengambil keputusan untuk berinvestasi serta manajemen perusahaan dalam menentukan kebijakan bagi perusahaan.

Pengaruh Kompleksitas Operasi Perusahaan, Umur Perusahaan dan Opini Auditor Terhadap Ketepatwaktuan Laporan Audit Nurhairunnisa Nurhairunnisa; Bambang Bambang; Robith Hudaya
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 2 No 1 (2021): Rekan
Publisher : Program Study Akuntansi

This study aims to determine the effect of the complexity of company operations, company age, and auditor's opinion on the timeliness of audit reports on mining companies listed on the IDX in 2016-2018. The analysis technique used is descriptive analysis with hypothesis testing using multiple linear regression models through SPSS version 22 software. This study uses secondary data, namely annual reports published on the website www.idx.co.id or published through the company's official website. The population of this research is all mining companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sampling technique was using purposive sampling. Based on predetermined criteria, 30 companies were obtained as samples and 90 observations. The results of this study indicate that there is no influence of the complexity of the company's operations, company age, and the auditor's opinion on the timeliness of the audit report. This research is expected to contribute thoughts, information, and benefits to related stakeholders. For public accountants, this research can be used as a reference that can be used in carrying out their audit service practices, especially in an effort to improve the efficiency and effectiveness of audit implementation through managing factors that can affect the timeliness of submitting audit reports so that audit completion can be improved and accelerated. publication of audited financial reports. For investors, these useful concepts of thought and understanding can be used as a reference in reading and analyzing information in making decisions, especially in matters relating to audited financial reports.

Pengaruh Profitabilitas, Leverage dan Likuiditas terhadap Return Saham Perusahaan Manufaktur di Bursa Efek Indonesia Milna Dwi Lestari; Nina Karina Karim; Robith Hudaya
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 3 No 1 (2022): Rekan
Publisher : Program Study Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v3i1.1704

This study aims to determine the effect of profitability, leverage and liquidity on stock returns. The test was carried out on 14 samples of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015–2019 period. This type of research is associative with a quantitative approach using data sources in the form of financial reports obtained from the official website of the Indonesia Stock Exchange (IDX). The data was processed using the Statistical Product and Service Solutions (SPSS) software version 23.0. The results of this study are profitability measured using Return On Assets (ROA) has no effect on stock returns, leverage as measured using Debt to Equity Ratio (DER) has no effect on stock returns and liquidity as measured using Current Ratio (CR) has no effect on stock returns

PELATIHAN DAN PENDAMPINGAN PENYUSUNAN SISTEM INFORMASI PELAPORAN KEUANGAN DESA BAGI PERANGKAT DESA SE – KECAMATAN GUNUNG SARI, LOMBOK BARAT Eni Indriani; Bq. Rosyida Dwi Astuti; Robith Hudaya
Jurnal Abdimas Sangkabira Vol. 1 No. 1 (2020): Jurnal Abdimas Sangkabira, Desember 2020
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v1i1.26

Setiap tahun Pemerintah Pusat telah menganggarkan Dana Desa yang cukup besar untuk diberikan kepada Desa. Untuk itu, desa dituntut untuk dapat menyampaikan laporan pertanggungjawaban atas dana yang sudah diberikan. Untuk itu diperlukan suatu sistem informasi pelaporan keuangan desa akan menyediakan informasi yang akurat dan tepat waktu sehingga aktivitas pengelolaan keuangan desa dapat dilakukan secara efektif dan efisien. Adapun kegiatan pengabdian pada masyarakat ini diselenggarakan di kecamatan Gunung Sari, Lombok Barat yang bertujuan untuk memberikan pengetahuan yang memadai mengenai manfaat penggunaan sistem informasi dalam penyusunan laporan keuangan desa; memberikan pelatihan dan pendampingan penyusunan sistem informasi pelaporan keuangan desa, dan pendampingan penyusunan laporan keuangan desa. Rangkaian kegiatan pengabdian pada masyarakat yang telah dilaksanakan berjalan lancar. Semua peserta antusias mengikuti acara hingga selesai dan merasakan manfaat pelatihan bagi pengelolaan keuangan desa

PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN DAN PROFITABILITAS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERTAMBANGAN Cahya Ayu Mulia Putri Rasyid; Eni Indriani; Robith Hudaya
Jurnal Aplikasi Akuntansi Vol 7 No 1 (2022): Jurnal Aplikasi Akuntansi, Oktober 2022
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v7i1.146

The firm's value is important for the company because it affects its survival in the future. Many factors can affect firm value, such as disclosure and management of the capital structure. Disclosure is made to provide information to the public about the company, one of which is the disclosure of Corporate Social Responsibility (CSR) as a form of responsibility in terms of economic, environmental and social aspects. Capital structure management is carried out to achieve a balance between liabilities and equity to maximize the firm's value. This study examines the effect (CSR) and capital structure on firm value with firm size and profitability as moderators. The test was carried out on mining sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. This research is quantitative associative research with multiple linear regression and moderated linear regression with CSR and capital structure as independent variables and firm value as the dependent variable while the moderating variables are firm size and profitability. This study indicates that CSR has no effect on firm value, capital structure has a significant effect on firm value. Firm size and profitability cannot be a moderator of the influence of CSR and capital structure on firm value. This research implies that CSR disclosure has not been considered in making investment decisions and a large debt composition can reduce firm value.

Co-Authors Aida Hayatun Thaiybah Alvin Janitra Aniatul Khasanah Animah Animah Ayudia Davina Savita Putri Baiq Anggun HL Baiq Elsha Hanada Bambang bambang bambang Bambang Bambang Bq. Rosyida Dwi Astuti Cahya Ayu Mulia Putri Rasyid Cahyaningtyas, Susi Retna Elin Erlina Sasanti Eni Indriani Eni Indriani Ernawati Ferli Anggi Mandasari Gina Rahayu Anggraini Hanny Haliza Shabila Izzana Zanubah Jyanneta Priaini Khaerul Watoni L Erdian Sandi Wiranata Lalu Takdir Jumaidi Lukman Effendy M. Ali Fikri Milna Dwi Lestari Muh. Muziani Muh.Zaky Ihvan Ni Ketut Erma Dewi Nina Karina Karim Nina Karina Karim Nungki Kartikasari Nunuk Ariyana Nurhairunnisa Nurhairunnisa Nurul Rizkiaeni Ganevia Ofhi Sabriana Pusparini, Herlina Ramadhani, Rahmi Sri Santi Novia Suryantara, Adhitya Bayu Tuti Handayani Uciawati Uciawati Widia Astuti Yola Farista Utami Putri Yusli Mariadi

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