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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Minds: Manajemen Ide dan Inspirasi JPSriwijaya AKUNTANSI DEWANTARA Jurnal Ilmiah Universitas Batanghari Jambi Syntax Literate: Jurnal Ilmiah Indonesia AFRE Accounting Financial Review Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting IKRA-ITH ABDIMAS Jurnal Pengembangan Wiraswasta JURNAL MANAJEMEN BISNIS Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Pengabdian Dharma Laksana @is The Best [Accounting Information System & Information Technology Business Enterprise] Journal of Accounting Auditing and Business Sosiohumanitas: Jurnal Ilmu-Ilmu Sosial dan Humaniora ACCOUNTHIK : Journal of Accounting and Finance Syntax Idea Dinasti International Journal of Education Management and Social Science MUKADIMAH: Jurnal Pendidikan, Sejarah, dan Ilmu-ilmu Sosial International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Manajemen Kewirausahaan Jurnal Riset Akuntansi Kontemporer Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Jurnal Industri Kreatif dan Kewirausahaan Abdimas Galuh : Jurnal Pengabdian Kepada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ecogen Jurnal Akuntansi : Transparansi dan Akuntabilitas Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis EKOMABIS: Jurnal Ekonomi Manajemen Bisnis Jurnal Eksplorasi Akuntansi (JEA) Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Ekonomi Syariah Pelita Bangsa Kontigensi: Jurnal Ilmiah Manajemen International Journal of Education, Social Studies, And Management (IJESSM) Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Peradaban Masyarakat (JPM) Jurnal Pelita Ilmu Jurnal Pengabdian Pelitabangsa Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Journal of Social Science Jurnal Inovasi Pengabdian Masyarakat Journal of Business Management and Economic Development Jurnal Ekonomi, Bisnis, dan Humaniora Proceeding International Pelita Bangsa VIDHEAS: Jurnal Nasional Abdimas Multidisiplin IIJSE Kompartemen: Kumpulan Orientasi Pasar Konsumen Jurnal Pelita Pengabdian Pasundan Community Service Development Dinamika: Jurnal Pengabdian Masyarakat Majapahit Journal of Islamic Finance and Management Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Ilmiah Akuntansi dan Keuangan Majapahit Journal of Islamic Finance dan Management Samakta: Jurnal Pengabdian Kepada Masyarakat Asian Journal of Management, Entrepreneurship and Social Science Jurnal Ekonomi, Manajemen, Akuntansi
Yahya, Adibah
Fakultas Ekonomi Dan Bisnis, Universitas Pelita Bangsa
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Journal : Jurnal Akuntansi Bisnis Pelita Bangsa

 1 
PENGARUH ANALISIS FUNDAMENTAL TERHADAP RISIKO SISTEMATIS SAHAM Adibah Yahya; Yenni Miftahul Jannah
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 4 No. 02 (2019): AKUBIS - Desember 2019
Publisher : LPPM Universitas Pelita Bangsa

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Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh analisis fundamental yaitu Return On Asset (ROA), Return On Equity (ROE), Asset Growth dan Earning Per Share (EPS) terhadap risiko sistematis saham yang diproksikan oleh Beta Saham. Dengan menggunakan single index model dalam pengukuran beta saham. Populasi penelitian adalah perusahaan property, real estate dan konstruksi bangunan yang terdaftar di Bursa Efek Indonesia selama periode 2016-2018. Sampel diambil berdasarkan teknik purposive sampling dengan jumlah sampel penelitian sebanyak 10 perusahaan. Hasil penelitian menunjukkan bahwa baik secara parsial maupun simultan ROA, ROE, Asset Growth dan EPS tidak berpengaruh terhadap risiko sistemastis saham. Hasil uji determinasi menunjukkan bahwa risiko sistematis dipengaruhi oleh ROA, ROE, Asset Growh dan EPS sebesar 5,9% dan sisanya 94,1% dipengaruhi oleh variabel lain di luar variabel penelitian.
PENGARUH ARUS KAS OPERASI, ARUS KAS INVESTASI DAN ARUS KAS PENDANAAN TERHADAP RETURN SAHAM Adibah Yahya; Brendo Butar-Butar
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 4 No. 01 (2019): AKUBIS - Juni 2019
Publisher : LPPM Universitas Pelita Bangsa

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Abstract

Tujuan yang ingin dicapai dalam penelitian ini adalah tujuan untuk mengetahui pengaruh arus kas terhadap return saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012-2016. Penelitian ini menggunakan metode kuantitatif dengan jenis data sekunder.Data diperoleh dari website resmi Bursa Efek Indonesia.Objek penelitian ini adalah seluruh perusahaan manufaktur yang tercatat di Bursa Efek Indonesia dari tahun 2012 sampai 2016. Dan dengan metode pengambilan sampel purposive sampling berdasarkan ketersediaan data selama periode penelitian, didapat 13 sampel Perusahaan. Metode analisis yang digunakan dalam penelitian ini adalah metode analisis regresi linear berganda dengan menggunakan uji asumsi klasik dengan menentukan derajat keyakinan 95% (α = 0,05) pada uji t. Berdasarkan hasil analisis data disimpulkan bahwa arus kas operasi tidak berpengaruh signifikan terhadap return saham dengan t- hitung sebesar 1,866 lebih kecil dari t- tabel 1,99962 dan nilai signifikansi 0,067 yang berarti nilai ini lebih besar dari 0,05. Arus kas investasi tidak berpengaruh signifikan terhadap return saham dengan t- hitung sebesar 1,380 lebih kecil dari t- tabel 1,99962 dan nilai signifikansi 0,173 yang berarti nilai ini lebih besar dari 0,05.Arus kas pendanaan tidak berpengaruh signifikan terhadap return saham dengan t- hitung sebesar 1,400 lebih kecil dari t- tabel 1,99962 dan nilai signifikansi 0,167 yang berarti nilai ini lebih besar dari 0,05. Hasil uji kesesuaian model menunjukkan bahwa secara simultan arus kas operasi, arus kas investasi dan arus kas pendanaan tidak berpengaruh signifikan terhadap return saham. Hal ini ditunjukkan oleh nilai uji F- hitung sebesar 1,380 lebih kecil dari F- tabel 2,75 dan nilai signifikan sebesar 0,258 lebih besar dari 0,05. Nilai koefisiensi determinasi diperoleh(adjusted R2) sebesar 0,017 menunjukkan bahwa return saham dipengaruhi oleh arus kas operasi, arus kas investasi dan arus kas pendanaan sebesar 1,7% sedangkan sisanya 98,3 % dijelaskan oleh faktor lain selain faktor yang diajukan dalam penelitian ini.
Pengaruh Financial Distress, Inflasi, dan Nilai Tukar Terhadap Keputusan Investasi serta Implikasinya Pada Nilai Perusahaan Taufik Hidayat; Adibah Yahya; Maulina Dyah Permatasari
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 8 No. 01 (2023): AKUBIS - Juni - 2023
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v8i01.744

Abstract

The purpose of this study is to analyze the effect of financial distress, inflation, exchange rates on investment decisions and their implications for firm value. The value of the company shows the company's performance seen from the demand and supply of stock prices. During the Covid-19 pandemic, stock prices experienced a sharp decline, thus affecting the value of the company. This condition can have an impact on financial distress, where when there is financial distress the value of the company will decrease. The high inflation rate has an impact on the decline in the value of the company as a result of the decreasing level of investor confidence in investing their capital. This can be used as a signal for the company's management in making investment decisions in order to increase the value of the company. The population in this study is the property and real estate sub-sector companies listed on the Indonesian stock exchange for the 2019-2021 period, which are 83 companies. The sampling technique used was purposive sampling. The tests used in this study were descriptive statistical tests, classical assumption tests (normality, multicollinearity, heteroscedasticity and autocorrelation) and hypothesis testing (correlation & determination coefficient tests, t-test, and F-test). The results showed that financial distress had a negative effect on firm value, inflation had a positive effect on firm value, and the exchange rate had no effect on firm value. Investment decision variables have no effect on firm value.
Earnings management: How Financial Distress, Sales Growth, and Audit Committees Interact Dyah Permatasari, Maulina; Yahya, Adibah; Fatonah, Tania Nur
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 02 (2024): AKUBIS - Desember - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i02.1901

Abstract

This study aims to examine the effect of financial distress, sales growth, and audit committee on earnings management. We used a sample of manufacturing companies in Indonesia during the period 2020 – 2022. The regression results show that only sales growth has a significant influence on earnings management. The analytical method used is multiple linear regression analysis with SPSS as an analytical test tool. The analysis test is carried out through the classical assumption test, hypothesis test, and coefficient of determination test. The test results show that companies that experience high sales growth tend to perform earnings management to achieve the expected target. Meanwhile, the results found no evidence of a significant effect of financial distress and audit committee on earnings management.
Technology Acceptance Model dalam Mendorong Intention to use pada Sistem Informasi Akuntansi Tikaromah, Oom; Nurjanah, Nurjanah; Yahya, Adibah; Hidayat, Taufik
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 02 (2024): AKUBIS - Desember - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i02.2278

Abstract

This study aims to analyse the factors that influence the intention to use the Accounting Information System (AIS) in Indonesian construction companies using the Technology Acceptance Model (TAM). The research method used is quantitative involving 47 respondents who are employees involved in financial records. Data were collected through a questionnaire that measured perceptions of ease of use, usefulness, and attitudes towards the use of AIS. The results of the analysis show that perceived ease of use and attitude towards using have a positive and significant effect on intention to use, while perceived usefulness does not show a significant effect. These findings indicate that ease of use and positive attitude towards technology are key factors in encouraging the intention to use AIS. This research provides insights for companies in designing more effective technology adoption strategies, focusing on improving ease of use and developing positive attitudes among employees.
Dampak Jumlah Pengusaha Kena Pajak (PKP) dan Faktor Makro Ekonomi terhadap Penerimaan Pajak Pertambahan Nilai (PPN) di KPP Pratama Cikarang Selatan Asiah, Neng; Yahya, Adibah; Fuadi, Agus; Khasanah, A'an Nur
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 8 No. 02 (2023): AKUBIS - Desember 2023
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v8i02.1101

Abstract

This research aims to determine the factors influencing value-added tax (PPN) revenue, which includes the number of taxable entrepreneurs (PKP) and macroeconomic factors measured through inflation and the exchange rate of the Indonesian rupiah. The data sample used in this study consists of monthly reports from 2019 to 2021. Hypothesis testing was conducted using multiple regression, and the research results indicate that simultaneously, the number of PKP, inflation, and the exchange rate have a significant influence on PPN revenue. However, when observed individually, only the inflation variable positively affects PPN revenue. On the other hand, the number of PKP and the exchange rate do not significantly impact PPN revenue. The variables of the number of PKP, inflation, and the exchange rate can collectively explain 38.1% of the variance in value-added tax revenue.
Co-Authors Achmad, Listrian Indriyani Adi Maryadi Afifah, Sifa Amalia Agus Fuadi Aji Saputra, Aji Alam, Ryan Saputra Alvarezy, Ryan Amrulloh, Azmi Andrean, Kevin Andri, Hendri Kartika Aoliyah Firasati Arum Kartika Sari Asep Saepulloh Asral Asti, Eka Geovana Atang Hermawan Aulia Masduki, Farah Azhar Affandi Azhar Affandy Aziz Septiatin Bagusromadhan, Trisno Ajisantoso Baldah, Nasrun Brendo Butar-Butar Budiarto, Yessa Oktavia Bukhori Muslim, Ahmad Carwinda, Carwinda Debora Anastasya Dede Mulyana Dede Puspa Pujia Dewi Kartika Dian Sulistyorini Wulandari Dian Wahyuningsih Diana Sari Dina Faradilla Dyah Permatasari, Maulina Edi Tri Wibowo Edi Triwibowo Eka Avianti Ayuningtyas el Muiz, Najmi Tsania Erlina Widayanti Erna Apriani Eva Gandawati Agustin Faleri, Nabila Stefany Faradilla, Dina Fatonah, Tania Nur Fauziah, Ela Filda Rahmiati Fiqih Maria Rabiatul Hariroh Firli Nurul Fajri Fuadi, Agus Fungsiawan Hairiah, Fiqih Maria Rabiatul Hamzah Muhammad Mardi Putra harisandi, Prasetyo Haryadi, Rofiq Noorman Heru Mulyanto Heruwanto, Joni Herwani, Aldrin Hidayat, Nazwa Putri Hidayat, Saepul Hurian Kamela Hutama, Dhebora Aldha Indra Permana, Indra Inna Nisawati Mardiani Intan Dyah Pravita Irfan Afriantoro Irfan Afriantoro Istiqomah, Anisah Jaja Suteja Jamiyati, Ani Jatmika, Windy Jordan, Steven Junedi Junedi Junedi Junedi Junedi Junedi Junedi, Junedi Kamela, Hurian Khasanah, A'an Nur Kustina, Lisa Kustiwan, Susan Kusumawati, Hilma Listian Indriyani Achmad Mardiani, Inna Nisawati Maryadi, Adi Maulana Fahruroji Maulina Dyah Permatasari Maulina Dyah Permatasari Meli Andriyani Molinasari, Lisa Monikawati, Winda Aprila Muarif, Dede Samsul Muhammad Farhan Syavaat MUHAMMAD KOSIM, MUHAMMAD Muhammad Najamuddin Dwi Miharja Muhsoni, Ridwan N. Nurjanah Nando Dada Pratama Natalia, Deli Neng Asiah Neng Asiah Neng Asiah, Neng Ningamah, Hurriyatun Ningrum, Siti Maya Nining Yuningsih Nisa Zhafira Nitis Sekar Kinanthi Novelayanti, Melati Desi Nugroho, Andrianto Prasetya Nugroho, Arief Teguh Nur Ismail, Ikhwan Nurjanah, Rina Nurmadhani Fitri Suyuthi Nurul Ariffaeni Islami Occha Putrie Safira Oom Tikaromah Perdana Ricardo Permana, Adam Dede Permatasari, Maulina Dyah Prasetyo Harisandi Pratama, Jessica Ayu Pratiwi, Niken Cahyaning Mega Preatmi Nurastuti Pupung Purnamasari Purwanto Purwanto Putri Hardiyanti Putri, Lyra Aprilia Putri, Nabila Khairunnisa R. R. Wening Ken Widodasih Rahmadaini, Ade Ramdani, Cecep Ridwan Muhsoni Rina Nurjanah Rr Dian Anggraeni Rusdianzyah, Rully Saepul Hidayat Safira Nur Anisa Saputera, Denny Sheila Wahyuni Sinah Riyanah Sindik Widati Siska Wulandari, Siska Subakti, Ade Suherman Sulistyani Sulistyani Sumarsid, Sumarsid Sunita Dasman Susilowati Susilowati Syavaat, Muhammad Farhan Syifa Aulia Taufik Hidayat Taufik Hidayat Taufiq Rachman, Taufiq Tikaromah, Oom Tri Ngudi Wiyatno Tri Wahyu Wiryawan Triwibowo, Edi Tsabitah, Sahlaa Umi Narimawati Virza Hadrianti Wahyu Hadikristanto Wibowo, Rangga Wicaksana, Primaraga Sumantri Indra Widiastuti Widya Asmara Windi Wulandari, Anna Yeanita Puspa Ningrum Yenni Miftahul Jannah Yulianik, Yulianik Yuningsih Nining Zaky, Yazid Ilham Zenzibar Zhafira, Nisa