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All Journal Indonesian Journal of Sustainability Accounting and Management Shirkah: Journal of Economics and Business Jurnal Inovasi Penelitian Jurnal Pengabdian kepada Masyarakat Indonesian Journal of Sustainability Accounting and Management E-JURNAL AKUNTANSI
Henny Triyana Hasibuan
Fakultas Ekonomi Dan Bisnis Universitas Udayana, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : E-JURNAL AKUNTANSI

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The Effect of Financial Performance on Firm Value: Dividend Policy's Moderating Role Daniel Erinaldi. R.Win; Henny Triyana Hasibuan
E-Jurnal Akuntansi Vol 34 No 5 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i05.p20

Abstract

The rapid economic growth in Indonesia has markedly influenced corporate performance. This study aims to provide empirical evidence concerning the effects of liquidity, leverage, activity, profitability, and dividend policy on firm value. A purposive sampling technique was utilized for this research. Data were gathered through non-participant observational methods. Utilizing SPSS software, the researchers conducted a moderation regression analysis on the acquired data. The findings indicate that liquidity, leverage, and profitability do not significantly affect firm value. However, activity was shown to impact firm value, whereas dividend policy does not alter the relationship between liquidity, leverage, and activity on firm value. Interestingly, dividend policy does enhance the effect of profitability on firm value. Keywords: Firm Value; Financial Performance; Dividend Policy
Faktor - Faktor yang Mempengaruhi Kinerja Keuangan Bank Perkreditan Rakyat I Kadek Sardika Putra; Henny Triyana Hasibuan
E-Jurnal Akuntansi Vol 31 No 9 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i09.p06

Abstract

This study aims to examine the effect of the Non Performing Loan (NPL), Loan to Deposit Ratio (LDR) and Operational Efficiency Ratio (BOPO) variables on the financial performance of BPRs as proxied by ROA. The population in this study were all BPRs in Badung Regency which were registered with the Financial Services Authority (OJK) during the 2016-2018 period. Determination of the sample using purposive sampling method and obtained as many as 49 rural banks with a total of 147 observations. The analysis technique used is multiple linear regression analysis techniques. The results of this study indicate that the NPL and LDR variables have no effect on financial performance, while OEOI has a negative effect on financial performance. This research can add information and knowledge about the effect of NPL, LDR, OEOI on BPR financial performance as proxied by ROA. Keywords: ROA; NPL; LDR; BOPO.
Faktor-Faktor yang Mempengaruhi Minat Menggunakan Layanan Financial Technology Peer To Peer Lending Syariah Henny Triyana Hasibuan
E-Jurnal Akuntansi Vol 31 No 5 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i05.p10

Abstract

The purpose of this study was to see the factors that influence the interest of users of Islamic peer to peer lending services using the Unified Theory Of Acceptance and Use Of Technology 2 (UTAUT2) model. The exogenous variables in this study are performance expectancy, effort expectancy, social influence, facilitating conditions, price value, hedonic motivation and habit, while the endogenous variable is behavior intention. The data was collected by distributing questionnaires using google forms. The data analysis technique used is Structural Equational Modeling (SEM). The results showed that the variables of performance expectancy, social influence, hedonic motivation and habit had no effect on behavior intention to use Islamic peer to peer landing fintech services, while the variables Effort Expectancy, Facilitating Condition and Price Value had a positive effect on behavior intention using Islamic peer to peer lending services. Keywords: UTAUT2; Behavior Intention; Financial Peer To Peer Islamic Lending; SEM.
Akuntabilitas, Transparansi, Kualitas Pelayanan dan Niat Muzakki Membayar Zakat Faruq Waliyulloh; Henny Triyana Hasibuan
E-Jurnal Akuntansi Vol 33 No 5 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i05.p10

Abstract

The research objective is to identify the influence of muzakki's intention to pay zakat, these influences include accountability, transparency, and quality of service. The research was conducted at the National Amil Zakat Agency in Denpasar City, the number of respondents was 116 participants, selected through non-probability sampling method and using saturated sampling technique. The type of data used is primary data by collecting it by distributing questionnaires to the respondents, then the data is analyzed through multiple linear regression analysis. Based on the results of the analysis, it proves that accountability and transparency affect muzakki's intention to pay zakat, while service quality does not affect muzakki's intention to pay zakat. Keywords: Accountability; Transparency; Quality of Service; Muzakki's Intention
Pengaruh Pengetahuan Pajak, Kesadaran Wajib Pajak, dan Program Pemutihan Pajak Pada Kepatuhan Wajib Pajak Kendaraan Bermotor Sang Ayu Putu Sri Darmayani; Henny Triyana Hasibuan
E-Jurnal Akuntansi Vol 32 No 9 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i09.p14

Abstract

The purpose of the research is to determine the factors that influence taxpayer compliance, namely tax knowledge, taxpayer awareness, and tax whitening programs. The study was held at the SAMSAT Bangli Joint Office. Respondents in the study amounted to 100 participants, selected through purposive sampling method. Data collection was carried out by distributing questionnaires directly and using google forms. Data were analyzed by multiple linear regression analysis. The results showed that tax knowledge, taxpayer awareness, and vehicle tax whitening programs had a positive effect on motor vehicle taxpayer compliance. Keywords: Knowledge; Awareness; Pemutihan Pajak Program; Taxpayer Compliance
Assessing the Influence of Taxation Knowledge, E-Filing Implementation, and Income Level on Individual Taxpayer Compliance Ni Putu Devina Briliyanti; Henny Triyana Hasibuan
E-Jurnal Akuntansi Vol 34 No 6 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i06.p04

Abstract

This study investigates the influence of taxation knowledge, e-filing implementation, and income level on individual taxpayer compliance at KPP Pratama West Denpasar. Utilizing the Slovin formula, the sample size was determined to be 100 from a total of 50,616 individual taxpayers representing the research population. Data collection was carried out through a structured questionnaire, and the analysis employed multiple linear regression techniques. The findings reveal that taxation knowledge, the implementation of e-filing, and income level significantly impact taxpayer compliance. These results are underpinned by the Theory of Planned Behavior, which suggests that behavioral intentions influence compliance behaviors, and Attribution Theory, which helps explain how taxpayers perceive the causes of their compliance decisions. Keywords: Taxation Knowledge; E-Filing Implementation; Income Level; Taxpayer Compliance
Pengaruh Penggunaan Informasi Akuntansi terhadap Keberhasilan Usaha Mikro Kecil Henny Triyana Hasibuan
E-Jurnal Akuntansi Vol 30 No 7 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i07.p19

Abstract

Accounting information is a financial record that can be used by MSEs (Micro Small Business) to find out how much revenue should be received, how much operating costs should be incurred and how much profit or loss is obtained. The purpose of this study is to look at the effect of accounting information on the success of MSE businesses. The population of the study was MSEs Tempe Chips Industry Center in Malang City. The sampling method used in the study used a formula so that the total sample was 60 MSEs actors. The results showed that the use of accounting information significantly influenced the success of MSEs in the Sanan Malang City tempe chips industry center. Limitations This study only focuses on the variable use of information on business success. In addition, subjective respondents 'answers, this is due to respondents' answers leading to the perception of respondents in using accounting information for business success. Keywords: Use of Accounting Information; Micro Small Business (MSEs); Business Success.
Analisis Implementasi Pernyataan Standar Akuntansi Keuangan (PSAK) 105 pada Pembiayaan Mudharabah Henny Triyana Hasibuan
E-Jurnal Akuntansi Vol 30 No 12 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i12.p16

Abstract

The purpose of this study was to analyze the implementation of PAK 105 in mudharabah financing at PT. Bank Muamalat Indonesia Denpasar Branch in 2020. The research method used was a qualitative research method. The results showed, The recognition process at PT. Bank Muamalat Indonesia Tbk. Adapted to generally accepted standards, namely PSAK No. 105, Measurement of investment in PT. Bank Muamalat Indonesia Tbk. in cash, measured at the amount paid in accordance with PSAK 105, Presentation of mudharabah financing at PT. Bank Muamalat Indonesia Tbk. presented in the balance sheet on the element of assets equal to bank bills to customers and in accordance with PSAK 105, mudharabah financing disclosed by PT. Bank Muamalat Indonesia Tbk in the financial statements and notes to the financial statements in accordance with PSAK 105. Keywords: Accounting Treatment; Mudharabah Financing; PSAK No. 105.
Corporate Social Responsibility dan Kinerja Keuangan dengan Ukuran Perusahaan sebagai Variabel Moderasi Alifia Nur Drianita; Henny Triyana Hasibuan
E-Jurnal Akuntansi Vol 31 No 10 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i10.p09

Abstract

For a company that is increasingly developing, the level of exploitation of natural resources and its social community will certainly be higher and uncontrollable, therefore there is awareness from the company to implement corporate social responsibility (CSR). This study aims to determine the effect of CSR on financial performance with company size as a moderating variable. This research was conducted in mining sector companies listed on the IDX for the 2017-2019 period. The sampling method used was non-probability sampling with purposive sampling technique, where the results were a sample of 22 companies. Moderated regression analysis was used to analyze the data of this study. The results showed that CSR has a significant positive effect on financial performance, and company size can moderate the effect of CSR on financial performance. Keywords: Corporate Social Responsibility; Financial Performence; Company Size.
Examining the Impact of Bank Health on Profit Growth among Infobank15-Listed Banks Ida Ayu Jayanti Kusumawardani; Henny Triyana Hasibuan
E-Jurnal Akuntansi Vol 34 No 7 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i07.p10

Abstract

Banking institutions make a critical contribution to the economy by aiming to maximize profits for efficient operations. This study evaluates the impact of several key financial ratios—Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), Good Corporate Governance (GCG), Return on Assets (ROA), Net Interest Margin (NIM), and Capital Adequacy Ratio (CAR)—on the profit growth of banks listed in Infobank15 from 2019 to 2022. Using a saturated sampling technique, data from 26 companies, resulting in 104 observations, were analyzed through multiple linear regression. The results indicate that LDR, GCG, ROA, NIM, and CAR have a positive and significant impact on profit growth, while NPL negatively and significantly affects it. These findings underscore the importance of regular financial ratio reviews to manage bank health and enhance performance. Data were sourced from annual reports and analyzed using the Risk-Based Bank Rating (RGEC) approach mandated by Bank Indonesia Regulation No. 13/1/PBI/2011. Keywords: Risk profile; Good Corporate Governance; Earnings; Capital; Profit Growth
Co-Authors Alifia Nur Drianita Daniel Erinaldi. R.Win Dewi, Ayu Aryista DODIK ARIYANTO Faruq Waliyulloh I Kadek Sardika Putra Ida Ayu Jayanti Kusumawardani Ni Putu Devina Briliyanti Sang Ayu Putu Sri Darmayani Sisilia Dewi Putu