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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 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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PENGARUH PENGAPLIKASIAN SAK-ETAP DAN KOMPETENSI PEGAWAI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI KASUS PADA PT XYZ) Dede Puspa Pujia; Hurian Kamela; Zenzibar; Virza Hadrianti; Aziz Septiatin; Adibah Yahya
JURNAL EKONOMI, BISNIS DAN HUMANIORA Vol 1 No 2 (2022): Produktivitas Ekonomi
Publisher : Universitas Tangerang Raya

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Abstract

In this study the author tried to look at 2 variable that affect the quality of financial statements. The first variable is the application of SAK-ETAP and the second variable is the competence of accounting employees The object of this study is the accounting employees of PT XYZ who are also a sample. Multiple linear regression is used to analyze research results and the processing of research data with SPSS 22. Partially, the results of this study are the application of SAK-ETAP had no effect on the quality of financial statements, while the competence of accounting employees had an effect on the quality of financial statements.
Sosialisasi Knowledge Audit pada Siswa SMK Islam Darurrohman Sukawangi Kabupaten Bekasi Maulina Dyah Permatasari; Erlina Widayanti Djatnicka; Adibah Yahya; Irfan Afriantoro
JUPNA: Jurnal Pengabdian Astina Vol 1 No 2 (2023): JIPM: Jurnal Inovasi Pengabdian Masyarakat
Publisher : CV. Astina Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55903/jipm.v1i2.54

Abstract

Audit merupakan pemeriksaan independen atas pernyataan pendapat atas sebuah laporan keuangan perusahaan oleh auditor yang ditunjuk, sesuai dengan penunjukan itu dan sesuai dengan kewajiban hukum yang relevan. SMK Islam Darurrohman Sukawangi merupakan sekolah menengah kejuruan yang salah satu program penjurusannya adalah akuntansi dan keuangan lembaga. Untuk meningkatkan kemampuan siswa dalam memperdalam ilmu akuntansi dibutuhkan sosialisasi mengenai audit keuangan yang merupakan salah satu bagian dari ilmu akuntansi yang tidak dipelajari secara mendalam di sekolah. Materi yang diberikan oleh pihak sekolah dalam bidang akuntansi hanya sebatas praktikum dalam membuat dan menyusun laporan keuangan, sedangkan untuk audit belum terdapat dalam kurikulum siswa. Solusi atas permasalahan tersebut dengan mengadakan pelatihan pengenalan audit di lingkungan SMK Islam Darurrohman Sukawangi. Metode pelaksanaan dimulai dengan tahap perencanaan, pelaksanaan, monitoring dan evaluasi. Hasil kegiatan mengindikasikan bahwa tingkat pemahaman siswa mengenai audit, dibuktikan dengan hasil pre test yang menunjukkan sebesar 8,3% siswa menjawab benar. Namun dalam hasil post test siswa menjawab benar sebanyak 75%, hal tersebut membuktikan bahwa tujuan kegiatan dalam pemahaman siswa mengenai hal yang berkaitan dengan auditing tercapai.
Net Profit Margin Sebagai Moderator Tax Planning dan Corporate Social Responsibility pada Manajemen Laba Adibah Yahya; Rina Nurjanah; Lisa Kustina
Jurnal Ecogen Vol 6, No 3 (2023): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v6i3.14632

Abstract

The purpose of this study is to determine the effect of Tax Planning, Corporate Social Responsibility (CSR) and Net Profit Margin (NPM) as a moderating variable on Profit Management. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange. This type of research is quantitative research, the population in this study are consumer goods manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020, with a sample of 33 companies. The type of data in this research is quantitative data. Technique analysis in this research uses multiple linear regression and Moderated Regression Analysis (MRA). The test results show that Tax Planning positively affects earnings management, while Corporate Social Responsibility has a negative effect on earnings management. The MRA test results show that NPM cannot be used as a moderating variable between tax planning and CSR on earnings management.Keywords:  earnings management, corporate social responsibility net profit margin, tax planning
Perilaku Konsumtif dalam Perspektif Gender Adibah Yahya; Inna Nisawati Mardiani; Agus Fuadi; Ridwan Muhsoni
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 2 (2023): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i2.3540

Abstract

This research is motivated by the consequences of the global influence of information and technological developments that have an impact on the behavior of the younger generation. One form of this behavior is consumptive behavior. This behavior attacks the younger generation, especially students. One of the conveniences obtained in technological developments is e-money (electronic money). The use of e-money which is quite easy can form consumptive behavior. In addition to the convenience provided by e-money, the existence of e-commerce also tends to shape consumptive behavior. The existence of discount offers and ease of payment stimulates individuals to consume through e-commerce. Individuals who have a financial attitude can reflect a good level of financial management, so that a high financial attitude will reduce consumptive behavior. This study aims to determine the effect of e-money, e-commerce, and financial literacy on consumptive behavior in a gender perspective. The population of this study were students of the Faculty of Economics and Business, Pelita Bangsa University. The research method uses quantitative descriptive analysis, with research sources based on the results of the questionnaire. Data testing uses validity, reliability, classic assumption tests, and hypothesis testing. The test results state that women's gender consumptive behavior is not influenced by money, e-commerce, and financial literacy. For male gender, consumptive behavior is influenced by the use of e-commerce and the level of financial literacy, while e-money has no effect on consumptive behavior. The results show that in general the level of use of e-commerce greatly influences consumptive behavior among students of the Faculty of Economics and Business, Pelita Bangsa University.
Insider Ownership, Free Cash Flow, And Collateralizable Assets On Dividend Policy Maulina Dyah Permatasari; Adibah Yahya; Safira Nur Anisa
Proceeding International Pelita Bangsa Vol. 1 No. 01 (2023): September 2023
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/pipb.v1i01.2676

Abstract

The dividend is a portion of earnings decided and approved by the shareholders' meeting for distribution among shareholders. Determining the dividend distribution policy can pose challenges for companies due to conflicting interests between investors and company management. A key issue faced by companies is whether profits should be reinvested in business development, used to pay creditors, or distributed as dividends. This research aims to investigate the impact of Insider Ownership, Free Cash Flow, and Collateralizable Assets on the dividend policy of manufacturing companies listed on the Indonesia Stock Exchange between 2018 and 2021. The dividend policy is measured using the dividend payout ratio, and the study relies on secondary data collected through purposive sampling. The analytical method employed is panel data regression analysis. The findings of the study indicate that Insider Ownership has a significant influence on the dividend policy, while Free Cash Flow and Collateralizable Assets do not exhibit any significant effect on the dividend policy. However, when considering all three factors together, Insider Ownership, Free Cash Flow, and Collateralizable Assets collectively impact the dividend policy.
Peningkatan Kompetensi Guru Dan Siswa Melalui Pelatihan Jaringan Komputer Pada Siswa SMK Islam Darurrohman Sukawangi Kabupaten Bekasi Suherman; Irfan Afriantoro; Nurul Ariffaeni Islami; Adibah Yahya; Wahyu Hadikristanto
VIDHEAS: Jurnal Abdimas Multidisiplin Vol. 1 No. 1 (2023): Juni 2023
Publisher : VINICHO MEDIA PUBLISINDO

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Abstract

Teknologi informasi memberikan kemudahan bagi instansi baik dibidang pemerintahan, pendidikan dan bahkan dibidang bisnis. Seiring dengan kemajuan teknologi, jaringan komputer menjadi kebutuhan pokok bagi instansi pemerintah dan bahkan sampai ke dunia pendidikan. SMK Islam Darurrohman Sukawangi Kabupaten Bekasi menyediakan akses internet yang dapat digunakan untuk mendukung kegiatan belajar mengajar menjadi lebih mudah. Layanan hotspot yang tersedia belum digunakan secara maksimal karena sebagian pada area sekolah tidak terjangkau fasilitas Wi-fi yang tersedia. System routing yang digunakan untuk membangun jaringan komputer di SMK Islam Darurrohman Sukawangi Kabupaten Bekasi adalah menggunakan Mikrotik. Mikrotik sangat cocok untuk membangun administrasi jaringan komputer yang berskala kecil hingga besar. Tahapan metode pelaksanaan pelatihan ini menggunakan tahapan perencanaan, pelaksanaan dan evaluasi. Pelatihan yang dilakukan selama dua hari dihadiri oleh 39 (tiga puluh sembilan) peserta. Tingkat pemahaman peserta dari hasil evaluasi pelatihan yang dilakukan sebanyak 92% sudah memahami materi sedangkan sisanya perlu untuk mempelajari ulang materi yang sudah diberikan. Hasil evaluasi kegiatan pelatihan ini didapatkan dari ujian kompetensi keahlian bagi peserta. Melihat hasil yang diperoleh peserta pelatihan bisa menjadi lebih optimis untuk bersaing dalam menghadapi masa depan yang cerah. Kata Kunci: SMK Islam Darurrohman , Mikrotik, Wi-fi
The Concept of Arisan Syariah and Accounting Recording for the Libersa Tambun Housing Mothers Neng Asiah; Listian Indriyani Achmad; Adibah Yahya; Sheila Wahyuni
Pasundan Community Service Development Vol. 1 No. 1 (2023): Pasundan Community Service Development
Publisher : Doctoral Program of Social Science, Pasundan University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/pascomsidev.v1i1.55

Abstract

The Community Service activity is motivated by the activities of the women in Libersa Tambun housing complex regarding investment management. One of the regular activities they engage in is arisan, a financial system that lacks legal regulations and solely follows traditional practices in the community. The mothers in Libersa housing complex have been conducting arisan activities without understanding whether the arisan transactions they have been participating in comply with Islamic principles or not. From an accounting perspective, arisan can be seen as a form of debt, but in Islamic principles, arisan can be conducted as long as it does not involve usury (riba). Mentoring on the concepts of accounting in arisan and Islamic principles becomes the method employed in the Community Service activity, with the aim of helping the mothers understand the differences between investment and arisan from the perspective of Islamic accounting. The results of the activity indicate that the participants comprehend the concept of arisan based on Islamic principles and are able to perform accounting records for transactions within arisan.
Ukuran Perusahaan sebagai Moderator Faktor-faktor yang Mempengaruhi Keputusan Revaluasi Aset Tetap Maulina Dyah Permatasari; Adibah Yahya; Erna Apriani; Dina Faradilla
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 11 No. 2 (2022): Jurnal Ilmiah Akuntansi dan Keuangan: July - December 2022
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v11i2.228

Abstract

Model revaluasi aset tetap yang nilainya dapat diukur secara andal, harus dicatat sebesar nilai wajar pada tanggal revaluasi dikurangi akumulasi penyusutan dan akumulasi rugi penurunan nilai yang terjadi setelah tanggal revaluasi. Sedikitnya perusahaan di Indonesia untuk melakukan revaluasi aset tetap disebabkan oleh beberapa faktor yang mempengaruhinya, yaitu intensitas aset tetap, tingkat likuiditas, leverage, serta ukuran perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh intensitas aset tetap, leverage, likuiditas terhadap keputusan perusahaan melakukan revaluasi aset tetap dengan ukuran perusahaan sebagai variabel moderasi. Populasi penelitian adalah perusahaan sektor aneka industri yang terdaftar di Bursa Efek Indonesia sebanyak 44 perusahaan dengan periode tahun 2018 - 2021. Teknik pemilihan sampel menggunakan puposive sampling, didapat sampel sebanyak 112 data. Teknik analisis yang digunakan adalah analisis regresi logistik, hasil penelitian menunjukkan bahwa intensitas aset tetap dan current ratio tidak berpengaruh terhadap pemilihan revaluasi aset tetap. Namun debt to assets ratio memiliki pengaruh positif terhadap revaluasi aset tetap. Ukuran perusahaan tidak dapat menjadi variabel moderasi bagi intensitas asert tetap dan current ratio terhadap revaluasi aset tetap. Sebaliknya ukuran perusahaan dapat memperlemah pengaruh variabel debt to assets ratio terhadap revaluasi aset tetap.
HERDING BEHAVIOR IN THE SHARIA CAPITAL MARKET ON INVESTMENT DECISIONS Adibah Yahya; Azhar Affandi; Aldrin Herwani; Atang Hermawan; Jaja Suteja
JRAK Vol 16 No 1 (2024): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i1.12172

Abstract

Herding behaviour is an irrational decision-making because it is the following of other investors. Using information asymmetry as a moderating variable, this research aims at identifying the factors that influenced investment decisions. The research object was the Jakarta Islamic Index, and the data used were quarterly data from 2019 to 2021. The methods of sampling and analysis used were the panel data regression method and the purposive sampling method. The results showed that volatility, exchange rate, market sentiment and firm size positively and significantly affected herding behaviour. Information asymmetry strengthened the influence of herding behaviour on investment decisions. Furthermore, investors and potential investors could use the results to make future investment decisions.
Information Asymmetry, Good Corporate Governance, and Deferred Tax Expenses Affect Earnings Management Maulina Dyah Permatasari; Adibah Yahya; Meli Andriyani; Rully Rusdianzyah
EKOMABIS: Jurnal Ekonomi Manajemen Bisnis Vol. 5 No. 01 (2024): Ekomabis Edisi Januari 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/ekomabis.v5i01.1302

Abstract

Profit control is an action taken by company management to change financial statements to make them appear more favourable to stakeholders. This is, of course, influenced by various factors, including internal factors as well as external factors. In this research, the author intends to analyse external factors using information asymmetry proxies for earnings management, while the internal factors that the author raises are corporate governance, or good corporate governance, as well as financial reports in the form of deferred tax expenses. This research aims to analyse the influence of information asymmetry, institutional ownership, size of the board of commissioners, and deferred tax burden on earnings management practices in the corporate context. This study uses financial data of companies listed on the stock exchange and performs statistical analysis to identify the relationship between the variables mentioned above and earnings management practices. The data used comes from a certain period, covering various industries. The data analysis method uses quantitative descriptive analysis, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The findings indicated that institutional ownership information asymmetry, deferred tax expense, and board size did not significantly affect earnings management, even though board size had a favourable and significant influence. The board of commissioners' size, however, has a favourable and noteworthy impact. At the same time, there is no discernible impact on earnings management from the knowledge asymmetry of institutional ownership, board size, or deferred tax expense.
Co-Authors Achmad, Listrian Indriyani Adi Maryadi Agus Fuadi Aji Saputra, Aji Alam, Ryan Saputra Aldrin Herwani Alvarezy, Ryan Amrulloh, Azmi Andrean, Kevin 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 Dhebora Aldha Hutama Dian Sulistyorini Wulandari Dian Wahyuningsih Diana Sari Dina Faradilla Dyah Permatasari, Maulina Edi Tri Wibowo Edi Triwibowo Eka Avianti Ayuningtyas 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 Hidayat, Nazwa Putri Hidayat, Saepul Hurian Kamela Indra Permana, Indra Inna Nisawati Mardiani Intan Dyah Pravita Irfan Afriantoro Irfan Afriantoro Istiqomah, Anisah Jaja Suteja Jamiyati, Ani Jatmika, Windy Joni Heruwanto 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 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 Rangga Wibowo Ridwan Muhsoni Rina Nurjanah Rr Dian Anggraeni Rully Rusdianzyah Saepul Hidayat Safira Nur Anisa Saputera, Denny Sheila Wahyuni Sifa Amalia Afifah Sinah Riyanah Sindik Widati Siska Wulandari, Siska Siti Maya Ningrum 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 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