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All Journal Kertha Semaya The Indonesian Accounting Review 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 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 Inovasi : Jurnal Politik dan Kebijakan 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) Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Jurnal Ilmiah Wahana Pendidikan JRAM (Jurnal Riset Akuntansi Multiparadigma) Journal of Economic, Business and Engineering (JEBE) INOVASI: Jurnal Politik dan Kebijakan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ekonomi, Manajemen, Akuntansi Balance: Jurnal Ekonomi
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 Economics, Econometrics & Finance Education Engineering 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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Pengaruh Return on Asset dan Debt to Equity Ratio Terhadap Price to Book Value pada Perusahaan Sub Sektor Semen yang Terdaftar di BEI 2019-2023 Ruswinda, Karina; Suartini, Sri; Sulistiyo, Hari
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 5: Juli 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i5.9351

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ROA dan DER terhadap PBV pada perusahaan sub sektor semen yang terdaftar di BEI 2019 hingga 2023. Metode penelitiannya yaitu metode kuantitatif dengan pendekatan deskriptif verifikatif. Terdapat 7 perusahaan semen yang menjadi populasi penelitian kali ini. Purposive sampling akan digunakan dan didapatkan 6 perusahaan yang akan menjadi sampel. Data sekunder akan digunakan. Dokumentasi menjadi teknik pengumpulan datanya. Temuan studi memberikan kesimpulan ROA tidak punya pengaruh terhadap PBV. Sementara itu, DER punya pengaruh terhadap PBV. Selain itu, ROA serta DER secara Bersama punya pengaruh serta signifikan terhadap PBV.
Cooperatives Research Trends in Indonesia: A Systematic Literature Review Hari Sulistiyo; Nugraha Nugraha; Nanu Hasanuh; Sri Suartini; Gusganda Suria Manda; Solihin Sidik; Lukita, Carolyn
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.4858

Abstract

ABSTRACT This research aims to explore the concept of structure and evolution of literature related to research trends on the topic of cooperatives in Indonesia. This research uses systematic literature observation (SLR) which focuses on findings from various studies that have been published in SINTA indexed scientific journals in Indonesia. Based on predetermined criteria, we used and analyzed 106 articles from 2021 to 2024. The decline in the number of articles about cooperatives over the last four years indicates a shift in focus or interest among researchers, thus indicating the need to re-raise the importance of cooperatives in economic and social development in Indonesia. The results of this study indicted that Regression analysis dominated quantitative research with 26 studies, followed by descriptive analysis with 10 studies. Descriptive analysis was also prominent in qualitative research with 31 studies. System analysis was applied to 3 quantitative studies and 4 qualitative studies, while the research desk was dominant in qualitative research with 11 studies. Other types of analysis used in quantitative research include AHP (1), BSC (1), data mining (1), panel data (2), gross up method (1), PATH (2), SEM (4), and case study (1). Cooperatives play an important role in the economy through human resource development, financial literacy, and the adoption of digital technology, as well as offering alternatives to sharia finance that are in line with Islamic principles. In the social aspect, cooperatives empower vulnerable groups, support entrepreneurship, and provide social assistance, increasing social stability and alleviating poverty. From the results of this research, it is recommended to researchers that to reverse the downward trend in research, strategic steps such as seminars, financial incentives, and institutional cooperation can be taken to generate interest in research on cooperatives.
Peningkatan Kepedulian Mahasiswa kepada Masyarakat Pesisir melalui Kegiatan Bakti Sosial Nopiana, Medi; Rahman, Rahman; Taufiqurahman, Endang; Suartini, Sri; Anita, Widya Febryari
Jurnal Pengabdian Masyarakat MIPA dan Pendidikan MIPA Vol. 9 No. 2 (2025): Jurnal Pengabdian Masyarakat MIPA dan Pendidikan MIPA
Publisher : Yogyakarta State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpmmp.v9i2.78455

Abstract

The high vulnerability and damage to the coastal areas of Karawang Regency, including the impact of coastal erosion, has further exacerbated the region's high poverty level. For this reason, Universitas Singaperbangsa Karawang and other universities took the initiative to organize community service in the form of social service activities involving students with various designed objectives. Firstly, this activity is expected to help with the problems faced by coastal communities in Karawang Regency. Secondly, this activity educates students to increase their concern for fellow human beings, especially coastal communities. Thirdly, this activity is expected to improve the image of Universitas Singaperbangsa Karawang in the looks of the people of Karawang Regency through its contribution to providing solutions to various problems the community faces. This activity was accomplished well, collaborating with various parties, particularly the apparatus of Sedari Village, Cibuaya Subdistrict, Karawang Regency.
PENGARUH PROFITABILITAS, CAPITAL INTENSITY, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE `Izazi, Helmi Putra; Suartini, Sri
Journal of Economic, Business and Engineering (JEBE) Vol 7 No 1 (2025): Oktober
Publisher : Fakultas Teknik dan Ilmu Komputer (FASTIKOM) Universitas Sains Al Qur'an

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jebe.v7i1.9902

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, intensitas modal (capital intensity), dan ukuran perusahaan terhadap praktik penghindaran pajak atau biasa disebut (tax avoidance) pada Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia selama periode 2018 hingga 2022. Praktik tax avoidance pada BUMN ini menjadi isu penting karena peran strategisnya dalam mendukung penerimaan fiskal nasional. Data dalam penelitian ini diperoleh dari laporan keuangan tahunan delapan perusahaan dan dianalisis menggunakan regresi linier berganda dengan bantuan SPSS versi 26. Hasil penelitian menunjukkan bahwa profitabilitas, yang diukur melalui Return on Assets (ROA), berpengaruh negatif signifikan terhadap tax avoidance dengan nilai koefisien -1,720 dan tingkat signifikansi 0,000. Sementara itu, capital intensity dan ukuran perusahaan tidak menunjukkan pengaruh signifikan, masing-masing dengan nilai koefisien -0,215 (p = 0,092) dan 0,015 (p = 0,500). Temuan ini memperkuat pemahaman bahwa kinerja keuangan lebih memengaruhi kepatuhan pajak dibandingkan faktor struktural, khususnya dalam konteks pengelolaan fiskal perusahaan milik negara.
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
Co-Authors A.A. Ketut Agung Cahyawan W Adela Wilantari 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 Fitria, Syifa Maulida Ghani, Erlane K Gusganda Suria Manda Harfa Sugiharti Hari Sulistiyo Hari Sulistyo Hari Sulistyo Hartelina Hasna Fauzia I Made Walesa Putra Ina Ratnasari, Ina Indah Ayu Lestari, Indah Ayu Indrawati, Ressi Indrianti, Wahyuni Intan Puspitasari Isro’iyatul Mubarokah Linda Dwi Vebriyani, Lukita, Carolyn Millasyifa, Nadya Nanu Hasanuh Neneng Sofiyanti Nopiana, Medi Nugraha Nugraha Nunung Nurhasanah Nunung Nurhasanah Nur Eka Desniati nur komalasari Padikromo, Suparno Pamungkas, Muhammad Devan Pratiwi, Feren Ayu Putra, Aldi Kurnia 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 Sulistyo, Hari Suparno Syamsul Huda Wahyu Santoso Wahyuni Indrianti Widya Febryari Anita Yuri Ariyanto Zahra, Novia Syafa’a `Izazi, Helmi Putra