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All Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Bisnis, Manajemen, dan Informatika Jurnal Ilmiah Ekonomi Islam Sinkron : Jurnal dan Penelitian Teknik Informatika Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Journal of Economic, Bussines and Accounting (COSTING) AFEBI Economic and Finance Review Jurnal Pengabdian Masyarakat MIPA dan Pendidikan MIPA Assets: Jurnal Akuntansi dan Pendidikan SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Sosio e-kons Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) JURNAL PENDIDIKAN TAMBUSAI Gorontalo Accounting Journal EQIEN - JURNAL EKONOMI DAN BISNIS Business Innovation and Entrepreneurship Journal Bilancia : Jurnal Ilmiah Akuntansi Jurnal Pendidikan dan Konseling ACCOUNTHIK : Journal of Accounting and Finance Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Ekuilnomi Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Jurnal Ilmiah Wahana Pendidikan JRAM (Jurnal Riset Akuntansi Multiparadigma) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Journal of Economic, Business and Engineering (JEBE) E-Jurnal Akuntansi TSM INOVASI: Jurnal Politik dan Kebijakan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Multidisciplinary Indonesian Center Journal Jurnal Ekonomi, Manajemen, Akuntansi Balance: Jurnal Ekonomi Jurnal Pengabdian Indonesia
Sri Suartini
Universitas Singaperbangsa Karawang
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Other

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The Effect Of Cash Turnover, Account Receivable Turnover And Inventory Turnover On Profitability Fitria, Syifa Maulida; Suartini, Sri
Gorontalo Accounting Journal Volume 4 Nomor 1 April 2021
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.461 KB) | DOI: 10.32662/gaj.v4i1.1214

Abstract

This study aims to see the effect of the effect of turnover, transaction turnover and turnover on the inventory of automotive industry companies listed on the Indonesia Stock Exchange in 2014-2018 as measured by the return of assets either partially or simultaneously. The data analysis technique used in this research is multiple linear regression analysis techniques. The results showed that (1) partially the effect of cash turnover had no positive and insignificant effect on profitability (2) partially the effect of turnover had no positive and insignificant effect on profitability (3) partially the effect of inventory turnover had positive and positive effects significant to profitability.
Pengaruh Kompetensi dan Motivasi Terhadap Kualitas Laporan Keuangan Satuan Kerja Perangkat Daerah Pratiwi, Feren Ayu; Nurhasanah, Nunung; Suartini, Sri
Gorontalo Accounting Journal Volume 7 Nomor 2 October 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i2.3489

Abstract

The aim of this research is to ascertain how competence and motivation within the Karawang Regency Government influence the quality of SKPD financial reports. In this study, a sample of sixty respondents was used for sampling. By using a questionnaire instrument, a survey approach was used in the data collection procedure. Validity test, reliability test, normality test, descriptive analysis, and verification analysis using multiple linear regression were used to analyze the data. Using SPSS version 27 software for data processing. Research findings show that, apart from statistical testing, motivation and competency variables have a major impact on the quality of financial reports. In addition, the quality of financial reports is significantly influenced by motivation and competency variables, at different levels.
ANALISIS LAPORAN KEUANGAN DENGAN MENGGUNAKAN COMMON SIZE DALAM MENGUKUR KINERJA KEUANGAN PT. KALBE FARMA, TBK Ramadhani, Assyfa; Suartini, Sri; Sulistiyo, Hari
Bilancia : Jurnal Ilmiah Akuntansi Vol 8 No 2 (2024): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v8i2.4456

Abstract

ABSTRACT This research aims to analyze the components and percentage of financial statement used to assess and measures commonly used to measure financial performance. In this analysis, the independent variables are the components of the balance sheet and income statement, while the dependent variable is the financial performance variable. The type of data in this study is quantitative data, namely the company's annual financial statements for the Indonesian Stock Exchange. The research used is descriptive research using quantitative methods, studied using common size analysis. The results of the analysis show an increase in performance in 2020. This is because PT. Kalbe Farm, Tbk is able to streamline operational costs, especially selling expenses which have an impact on the increase in offer prices and company growth related to the Covid-19 pandemic. Keywords : financial statement; financial performance; common size ABSTRAK Penelitian ini bertujuan untuk menganalisis komponen dan persentase laporan keuangan yang digunakan untuk menilai dan ukuran yang biasa digunakan dalam mengukur kinerja keuangan. Dalam analisis ini variabel bebasnya adalah komponen neraca dan laba-rugi, sedangkan variabel terikatnya adalah variabel kinerja keuangan. Jenis data dalam penelitian ini adalah data kuantitatif yaitu laporan keuangan tahunan perusahaan pada Bursa Efek Indonesia. Penelitian yang digunakan adalah penelitian deskriptif dengan menggunakan metode kuantitatif, dikaji dengan menggunakan analisis common size. Hasil analisis menunjukkan peningkatan kinerja dalam tahun 2020. Hal ini karena PT. Kalbe Farm, Tbk mampu mengefisienkan biaya operasional terutama beban penjualan yang berdampak pada kenaikan harga penawaran dan pertumbuhan perseroan terkait pandemi Covid-19. Kata Kunci : laporan keuangan; kinerja keuangan; common size
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020 Saputri, Firly; Hasanuh, Nanu; Suartini, Sri
Bilancia : Jurnal Ilmiah Akuntansi Vol 8 No 1 (2024): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v8i1.4259

Abstract

ABSTRACT Taxes are an influential aspect to support the state budget. In Indonesia, taxes are the highest percentage of other income. Therefore, taxes are required for individuals who meet subjective and objective requirements. One of the tax subjects is the company, therefore the way the company carries out its tax obligations is influenced by the existence of corporate governance. The purpose of this study is to prove the effect of corporate governance on tax avoidance. The data used comes from secondary data in the form of financial reports obtained from the IDX website for the 2018-2020 period. The statistical method used is multiple linear regression analysis using SPSS version 25. This study involved 18 manufacturing companies. The sampling technique used is purposive sampling technique. The results of the study prove that institutional ownership, the proportion of independent commissioners, audit quality, and the audit committee have no significant effect on tax avoidance. Keywords: corporate governance; tax avoidance ABSTRAK Pajak merupakan aspek yang berpengaruh untuk menompang anggaran negara. Di Indonesia, pajak merupakan persentase tertinggi dari pendapatan lain. Oleh karena itu, pajak diwajibkan bagi orang pribadi yang memenuhi syarat subjektif dan objektif. Salah satu subjek pajak adalah perusahaan, oleh sebab itu cara perusahaan untuk menjalankan kewajiban perpajakannnya dipengaruhi oleh keberadaan corporate governance. Tujuan penelitian ini ialah agar membuktikan pengaruh tata kelola perusahaan terhadap penghindaran pajak. Data yang dipakai berasal dari data sekunder berbentuk laporan keuangan yang didapat dari website BEI pada periode 2018-2020. Metode statistik yang dipakai ialah analisis regresi linier berganda dengan menggunakan program SPSS versi 25. Penelitian ini melibatkan 18 perusahaan manufaktur. Teknik pengambilan sampel yang dipakai yakni teknik purposive sampling. Hasil penelitian membuktikan bahwasanya kepemilikan institusional, proporsi dewan komisaris idependen, kualitas audit, dan komite audit tak mempunyai pengaruh signifikan terhadap tax avoidance. Kata kunci: tata kelola perusahaan; penghindaran pajak
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT JAPFA COMFEED INDONESIA TBK (2019-2021) Anggraeni, Vivie Mustika; Suartini, Sri
Bilancia : Jurnal Ilmiah Akuntansi Vol 7 No 2 (2023): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v7i2.2204

Abstract

ABSTRACT This research was conducted on PT Japfa Comfeed Indonesia Tbk, which is one of the largest agri-food industries in Indonesia. The purpose of this study is to assess the financial performance of PT Japfa Comfeed Indonesia Tbk for the period 2019-2021. The research method used is descriptive quantitative and research instruments obtained from the annual financial statements. In measuring financial performance, liquidity ratio analysis is used which includes Quick Ratio, Cash Ratio, and Current Ratio, as well as profitability ratios which include NPM, ROA, and ROE. From the results of the review, it was found that the financial performance of the organization in 2019-2021 was categorized as tending to be unhealthy in terms of its liquidity ratio, only the current ratio in 2021 was categorized as quite healthy because the ratio was right at the industry average standard. Meanwhile, in terms of profitability ratios, it is also categorized as unhealthy because it is still far from the industry average standard, as a result it can be seen that the organization is still not ideal in creating profits. Keywords: Financial Performance, Liquidity, Profitability ABSTRAK Penelitian ini dilakukan terhadap perusahaan PT Japfa Comfeed Indonesia Tbk yang merupakan satu dari industri agri-food terbesar di Indonesia. Tujuan pada penelitian ini untuk menilai kinerja keuangan PT Japfa Comfeed Indonesia Tbk periode 2019-2021. Metode penelitian yang dipakai ialah deskriptif kuantitatif serta instrument penilitian yang diperoleh dari laporan keuangan tahunan. Dalam pengukuran kinerja keuangan dipergunakan analisis rasio likuiditas yang mencakup Quick Ratio, Cash Ratio,dan Current Ratio, juga rasio profitabilitas yang mencakup NPM, ROA, dan ROE. Dari hasil peninjauan tersebut didapatkan kinerja keuangan organisasi tersebut pada tahun 2019-2021 dikategorikan cenderung tidak sehat dari segi rasio likuiditasnya, hanya Current ratio tahun 2021 yang dikategorikan cukup sehat karena rasionya tepat pada standar rata-rata industri. Sedangkan dari segi rasio profitabilitas juga dikategorikan cenderung tidak sehat karena masih jauh dari standar rata-rata industri, akibatnya dapat terlihat bahwa organisasi masih belum ideal dalam menciptakan laba. Kata kunci: Kinerja Keuangan, Likuiditas, Profitabilitas
Determinants of Corporate Value (Empirical Studies of Manufacturing Sector 2012-2015 BEJ) Suartini, Sri; Padikromo, Suparno
AFEBI Economic and Finance Review Vol. 2 No. 2 (2017): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aefr.v2i02.94

Abstract

The study aims to conduct analysis themselves and provide empirical evidence that independent variable Managerial Ownership, ownership of Instisusional both partian or simultaneous effect on the value of the Corporation. This research uses the approach of kuantitative with a sample of 50 manufacturing companies registered in BEI during 2012-2015 with purposive sampling method. Then technical data analysis done with test statiistik using multiple regression. Research results showed variable Managerial Ownership and Institutional Ownership affect the value of the company. This finding is interesting that increased value of the company's success depends on the ability of the company to the maximum resources to empower and implement company policies that have been defined not by a factor of incentive Manager and supervision of instituonal.JEL Classification: G10, G17, G32Keywords: Institutional Ownership, Managerial Ownership, The Value of The Company
THE EFFECT OF NON PERFORMING FINANCING, FINANCING TO DEPOSIT RATIO AND OPERATING EXPENSE TO OPERATING INCOME RATIO (BOPO) TO PROFITABILITY Suartini, Sri; Sulistiyo, Hari; Indrianti, Wahyuni
AFEBI Economic and Finance Review Vol. 3 No. 2 (2018): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aefr.v3i2.650

Abstract

The issues raised in this study are: to determine, explain and analyze profitability, Non Perfroming Loan, Financing to Deposit Ratio and Operating Expense to Operating Income in Bank of sharia and the partial effect and simultaneous of NPF, FDR and Operating Expense to Operating Income ratio to Profitability Bank of sharia Period 2014 -2016. The number of samples taken 12 Bank of sharia in the study period with saturated sampling technique. This research expected to contribute and to the development of the field of accounting, especially financial accounting. The research methods used by the author in this study, using descriptive and verification, the results showed conclusions are: NPF has no effect on profitability because of the results of calculations performed tcount smaller than ttabel. FDR has not effect on profitability because of the results of calculations performed tcount smaller than ttabel. Partially Operating Expense to Operating Income has significant negative effect on profitability. Operating Expense to Operating Income is the most influential variable among other variables on profitability. The effect of simultaneous NPF, FDR and Operating Expense to Operating Income on profitability of 75.8% while the remaining 24.2% is the influence of other factors not examined. We can conclude that NPF, FDR and ROA simultaneously positive and significant impact on profitability Bank of sharia in the study period. JEL Classification: G10, G12, G21 Keywords: FDR, NPF, Profitability, ROA
Analisis Penerapan Bagi Hasil Dan Tingkat Religiusitas Terhadap Minat Masyarakat Menabung Pada Tabungan Mudharabah Di Bank Syariah Purwakarta Putra, Aldi Kurnia; Suartini, Sri
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 24 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10404083

Abstract

PT.Bank Syariah Indonesia Tbk is one of the Islamic banks in Purwakarta that implements a profit-sharing system for its customers. The purpose of this study is to find out whether the application of profit-sharing and the level of religiosity can influence people's interest in saving or whether is it more dominantly influenced by other factors. The method used in this research is quantitative, namely, research that emphasizes the amount of data collected through respondents' answers from questionnaires and then processed using SPSS software version 25. And also in helping to complete this research interview methods and direct observation are needed on the spot. From the data that has been collected, the results show that the majority of respondents stated that the application of profit sharing and the level of religiosity affected their interest in saving in mudharabah savings at Islamic banks in Purwakarta.
Pengaruh Pengetahuan Wajib Pajak, Tarif Pajak, Kesadaran Perpajakan, dan Sanksi Perpajakan Terhadap Kepatuhan Perpajakan pada Pelaku Usaha di Kabupaten Bekasi Periode 2011-2019 Puspitasari, Intan; Hartelina, Hartelina; Suartini, Sri; Nunung Nurhasanah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.4216

Abstract

This research aims to analyze and explain how much influence taxpayer knowledge, tax rates, tax awareness and tax sanctions have on tax compliance among business actors in Bekasi district for the 2011-2019 period partially and simultaneously. The research method used in this research is a quantitative verification approach. The population used in this research is Business Taxpayers in Bekasi Regency. With a sample of 100 samples. The data analysis used is multiple linear regression analysis with partial and simultaneous hypothesis testing. The research results show that taxpayer knowledge has a positive and significant effect on taxpayer compliance. This shows that the higher the knowledge a taxpayer has, the higher the taxpayer's compliance in paying taxes. Taxpayer awareness has a positive and significant effect on taxpayer compliance. This means that the level of awareness regarding compliance in paying taxes is still low. Tax sanctions have no effect on taxpayer compliance. This explains that the existence of sanctions does not make taxpayers obedient in paying their taxes.
Pengaruh Fraud Diamond Terhadap Kecurangan Laporan Keuangan Adela Wilantari; Nanu Hasanuh; Sri Suartini; Hari Sulistiyo
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 1 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i1.1556

Abstract

The aim of this research conducted to examine whether there is a partial or simultaneous influence of the fraud diamond theory, as proxied by financial target, ineffective monitoring, audit opinion, and change in director on fraudulent financial reporting of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2020, the measurement of which is by using the fraud score model (F-Score). Purposive sampling method was used in this study, with sample criteria including manufacturers listed on the Indonesia Stock Exchange (IDX) in 2019-2020, companies that publish their annual reports on the IDX website, companies that presented financial reports in Rupiah, and companies that fully disclose data related to research variables. A sample of 15 companies was obtained based on these parameters. This research was conducted by the quantitative method, and the analysis strategy was multiple regression analysis with an SPSS testing device. According to the results, financial target and ineffective monitoring variables had a partial influence on fraudulent financial reporting, while audit opinion and changes in director had no partial effect. The results also showed that the four independent variables, namely financial targets, ineffective monitoring, audit opinion, and change of director had a simultaneous influence on fraudulent financial reporting.
Co-Authors A.A. Ketut Agung Cahyawan W Achmad Nawawi Adela Wilantari Afifa Nurhanifah Agustinus Deyafajar Jiwantono Ali Ikhwan Andre Hendro Wijaya Angga, Angga Anggraeni, Vivie Mustika Apriliya, Anisa Winda Arnu, Anggi Pasca Aura Diva Azzahra Besta Riskiani Chudjuarjeen, Saichol Cindy Febrianti Daniel Ramos Simbolon Dian Hakip Nurdiansyah Didit Supriyadi Dinar Mega Silvia Sari Eddo Mochammad Kareem Eddo Mochammad Kareem Endang Taufiqurahman Erlyna Damayanti Fadhila, Rizki Ainun Fitria, Syifa Maulida Ghani, Erlane K Gusganda Suria Manda Harfa Sugiharti Hari Sulistiyo Hari Sulistyo Hari Sulistyo Hartelina Hasna Fauzia Helmi Putra `Izazi I Made Walesa Putra Ina Ratnasari, Ina Indah Ayu Lestari, Indah Ayu Indrawati, Ressi Indrianti, Wahyuni Intan Puspitasari Isro’iyatul Mubarokah Lestari, Kamini Linda Dwi Vebriyani, Millasyifa, Nadya Nanu Hasanuh Neneng Sofiyanti Nesti Hapsari Nopiana, Medi Novia Nur Adawiyah Nunung Nurhasanah Nunung Nurhasanah Nur Eka Desniati nur komalasari Nurul Amalia Ramdan Padikromo, Suparno Pamungkas, Muhammad Devan Pratiwi, Feren Ayu Putra, Aldi Kurnia Putri Pertiwi Qoilani, Silvina Azkia Rabhi Fathan Muhammad Rahman Rahman Ramadhani, Assyfa Rensa Yuanita Rulyanti Susi Wardhani Ruswinda, Karina Saputri, Ani Saputri, Firly Sheli Rosdayanti Solihin Sidik Subagja, Muhamad Syidik Sugiharti, Harpa Suhono Suhono Sulistyo, Hari Suparno Syamsul Huda Vema Fanaya Putri Wahyu Santoso Wahyuni Indrianti Wahyuni Zamzami Widya Febryari Anita Wirman Wisnu Miftahul Faris Yuri Ariyanto Zahra, Novia Syafa’a