Articles
<![CDATA[Analisis hedging determinants dengan instrumen foreign currency derivative ]]>
<![CDATA[Kodriyah Kodriyah]]>;
<![CDATA[Nikke Yusnita Mahardini]]>;
<![CDATA[Rosnia Rosnia]]>
<![CDATA[ Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 1 (2019): Desember ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/jakman.v1i1.3
<![CDATA[Purpose: The purpose of this study is to analyze the factors that influence hedging through foreign currency derivative instruments Research methodology: The method used was causal quantitative research. The research population was Manufacturing Companies in the Automotive Sub Sector Listed on the Indonesia Stock Exchange with the research period from 2014 to 2018 amounted to 60 companies, and a sample of 35 companies was obtained from purposive sampling technique. The Data analysis techniques used were logistic regression analysis and processed using SPSS Statistics 25 Results: The study proves that firm size has a significant effect on hedging decisions through derivative instruments, Growth opportunity have a significant effect on hedging decisions through derivative instruments, leverage has a significant effect on hedging decisions through derivative instruments, whereas liquidity does not affect hedging decisions through derivative instruments. Limitations: This research was focused on managing the risk of fluctuations in foreign currency rates by hedging through foreign currency derivative instruments and the factors that influence their use, i.e., firm size, Growth opportunity, leverage and liquidity. The research was also limited to companies manufacturing automotive and sub-sector components listed on the Indonesia Stock Exchange (IDX) in 2014-2018. Contribution: Investors can provide guidance in assessing and intervening the company's performance. For prospective investors, this research can be a reference in planning investment in a particular company that can be responsive in protecting the company. And for companies that conduct transactions with foreign currencies, companies should consider hedging to protect their companies from the risk of changes in currency values. Keywords: Hedging, Firm Size, Growth opportunity, Leverage and Liquidity]]>
<![CDATA[PERINTISAN RUMAH BACA "SERA CENDEKIA" SEBAGAI UPAYA PENGEMBANGAN GENERASI GEMAR MEMBACA DI PERUMAHAN PURI KRAKATAU HIJAU CILEGON ]]>
<![CDATA[Ratu Erlina Gentari]]>;
<![CDATA[Kodriyah Kodriyah]]>;
<![CDATA[Herman Wijaya]]>
<![CDATA[ JUARA: Jurnal Wahana Abdimas Sejahtera Volume 3, Nomor 1, Januari 2022 ]]>
Publisher : <![CDATA[Universitas Trisakti ]]>
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DOI: 10.25105/juara.v3i1.12934
<![CDATA[The main focus of this community service program is to provide socialization and pioneering of reading houses to children so that their love of reading grows, and that their love of reading becomes a necessity for seeking knowledge. This service activity was carried out at the Puri Krakatau Hijau Housing, Kotasari Village, Grogol District, Cilegon City, Banten Province. The condition of housing that does not have reading house facilities plus the location of the regional library is quite far, located in Cilegon City. This causes children to be reluctant to read, in addition, with the current Covid-19 pandemic condition which requires children not to leave the house or the surrounding environment. The Reading House "Sera Cendikia" is here to answer the problems that occur in the Puri Krakatau Hijau housing. The target to be achieved through this service program is the fulfillment of children's rights to education and so that children become fond of reading. The method used is the Glenn Doma Method, which is a method of teaching reading to children using flash cards so that children will have a sense of confidence, imagenative, and happyness. Education at the basic level is currently often neglected with information technology, even though it is precisely at the basic level that the role of learning begins to be applied, the results obtained are that there is an increase in learning outcomes with this method by 60% of learning.]]>
<![CDATA[Praktik Income Smoothing: Studi Empiris Pada Perusahaan Manufaktur Di Indonesia ]]>
<![CDATA[Ratu Vera Safira]]>;
<![CDATA[Kodriyah]]>;
<![CDATA[Nikke Yusnita Mahardini]]>
<![CDATA[ Jurnal Akuntansi Manajemen (JAKMEN) Vol. 1 No. 1 (2022) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jakmen.v1i1.4430
<![CDATA[This study aims to determine the effect of net profit margin, dividend payout ratio and bonus plan on income smoothing partially at manufacturing companies listed on Indonesia Stock Exchange period 2014-2019. The method used is quantitative with associative (causality) design. The study population numbered 182 companies with purposive sampling method and taken samples of 21 companies in period 2014-2019, so that observation data is 126 also analyzed by SPSS version 25. This data is in the form of annual financial statements from the official website of Indonesia Stock Exchange www.idx.co.id and official website of companies. The data analysis technique is descriptive statistical analysis and logistic regression analysis. Based on the study result, can be conclude that: 1) there is not a significant effect between profit margin and income smoothing, 2) there is a significant effect between dividend payout ratio and income smoothing, 3) there is a significant effect between bonus plan and income smoothing.]]>
<![CDATA[Kontribusi Bank Sampah Berbasis Digital sebagai Alternatif Peningkatan Pendapatan Warga ]]>
<![CDATA[Kodriyah Kodriyah]]>;
<![CDATA[Denny Kurnia]]>;
<![CDATA[Agni Ambya Alamsyah]]>;
<![CDATA[Agatha Rossy Wulandari]]>
<![CDATA[ Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2 (2022): Desember ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/yumary.v3i2.1517
<![CDATA[Purpose: The service team aims to provides alternative solutions to overcome waste management problems, namely by providing assistance to residents through outreach activities and education to residents about waste management that is considered useless to have economic value, formation of waste bank agents, registration assistance to weighing assistance. Methodology: The implementation of this community service starts from analyzing the problem, then conducting education and socialization as well as providing assistance in the formation of a Waste Bank. Results: The result of this service activity are the formation of the Bank Sampah Hijau Bina Mandiri and its management, and the registration of the Bank Sampah to Main office Bank Sampah Digital a total of 52 members with selected types of saving being money savings, basic necessities saving, sacrificial saving, umroh saving. Weighing of waste is carried out in the second month of this activity with a total of 208 kilograms of waste according to is type with a total income of IDR 384.900. this amount is certainly an additional income for residents from waste management Conclusion: This activity has a positive impact, namely residents have awareness, knowledge and understanding of the impacts arising from improper waste management, and encourage active participation of residents to protect the environment by converting waste that is considered useless into having economic value so that there is an increase in residents' income.]]>
<![CDATA[Dividen Payout Ratio Pada Perusahaan Manufaktur Di Bursa Efek Indonesia ]]>
Abdul Malik;
<![CDATA[Kodriyah]]>
<![CDATA[ JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 2 (2021) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jak.v8i2.5522
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh Return On Assets, Debt to Equity Ratio, Cash Ratio terhadap Dividen Payout Ratio perusahaan sub sektor Logam dan Sejenisnya yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2018. Sampel yang digunakan dalam penelitian ini adalah perusahaan sub sektor logam dan sejenisnya yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2018. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling dan diperoleh 7 perusahaan. Data yang dikumpulkan merupakan data sekunder dengan metode dokumentasi melalui www.idx.com berupa annual report perusahaan. Alat analisis yang digunakan untuk pengujian hipotesis adalah SPPS 25. Hasil dari penelitian ini adalah (1) Hasil penelitian menunjukan Return On Assets, secara persial berpengaruh signifikan terhadap Dividen Payout Ratio. (2) Hasil penelitian menunjukan Debt to Equity Ratio, secara persial berpengaruh signifikan terhadap Dividen Payout Ratio. (3) Hasil Penelitian menunjukan Cash Ratio, secara persial tidak berpengaruh signifikan terhadap Dividen Payout Ratio]]>
<![CDATA[Nilai Perusahaan, Kinerja Lingkungan dan Konservatisme Akuntansi ]]>
<![CDATA[Kodriyah Kodriyah]]>;
<![CDATA[Denny Kurnia]]>;
<![CDATA[Indah Nailatus Sa’adah]]>;
<![CDATA[Yayah Kholiyah]]>
<![CDATA[ Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2023): Maret ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/jakman.v4i2.1768
<![CDATA[Purpose: This study aims to examine and prove the influence between environmental performance and accounting conservatism on company value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Methodology: Manufacturing Companies listed on the Indonesia Stock Exchange became the population in this study. Purposive sampling was used to determine samples and obtained as many as 50 companies that met the criteria. Multiple linear regression analysis tests the model and proves the proposed hypothesis. Data is processed with the help of Statistic tools. Results: The test result is that environmental performance can affect the value of the company and accounting conservatism cannot be proven to affect the value of the company Limitations: The limitations in this study prove that accounting conservatism variables measured by earnings / Accrual measure have no influence on company value, subsequent research can use other measurements for accounting conservatism so that it can prove its effect Contribution: The results of this study can contribute to investors' decision-making to consider aspects of the company's responsibility to the surrounding environment for its operating activities.]]>
<![CDATA[Pengaruh Beban Pajak Tangguhan,Perencanaan Pajak dan Kompensasi Bonus Terhadap Manajemen Laba ]]>
<![CDATA[Puji Lestari Dewi]]>;
<![CDATA[Kodriyah]]>;
<![CDATA[Entis Haryadi]]>
<![CDATA[ "LAWSUIT" Jurnal Perpajakan Vol. 2 No. 1 (2023) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/lawsuit.v2i1.1158
<![CDATA[Penelitian ini dilakukan untuk melihat pengaruh Beban Pajak Tangguhan, Perencanaan Pajak, dan Kompensasi Bonus terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia). Faktor-faktor yang diuji dalam penelitian ini adalah Beban Pajak Tangguhan, Perencanaan Pajak dan Kompensasi Bonus sebagai variabel indpenden dan Manajemen Laba sebagai variabel dependen. Penelitian ini dilakukan dengan menggunakan metode deskriptif dengan pendekatan kuantitatif. Populasi dalam penelitian ini berjumlah 69 perusahaan dan pengambilan sampel menggunakan teknik purposive sampling sebagai teknik mengumpulkan data. Jumlah sampel yang dikumpulkan adalah 36 sampel yang terdiri dari 9 perusahaan manufaktur sebagai sampel penelitian ini selama 4 tahun. Metode yang digunakan dalam penelitian ini adalah statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, dan uji hipotesis. Data pada penelitian ini diolah dengan menggunakan program SPSS versi 23. Hasil penelitian ini menunjukkan bahwa Beban Pajak Tangguhan, dan Kompensasi Bonus tidak berpengaruh secara signifikan terhadap manajemen laba. Sedangkan Perencanaan Pajak berpengaruh secara signifikan terhadap Manajemen Laba. Kata Kunci : Beban Pajak Tangguhan, Perencanaan Pajak, Kompensasi Bonus, Manajemen Laba]]>
<![CDATA[Pengaruh Profitabilitas Dan Leverage Terhadap Agresivitas Pajak ]]>
<![CDATA[Burhanudin]]>;
<![CDATA[Kodriyah]]>
<![CDATA[ Jurnal Akuntansi Manajemen (JAKMEN) Vol. 2 No. 1 (2023) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/jakmen.v2i1.6926
<![CDATA[Penelitian ini bertujuan untuk mengetahui apakah Profitabilitas berpengaruh signifikan terhadap Agresivitas Pajak Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI), Desain penelitian yang digunakan dalam penelitian ini adalah desain penelitian kausalitas yaitu digunakan untuk membuktikan hubungan antara sebab daan akibat dari beberapa variable. populasi yang digunakan dalam penelitian ini adalah data keuangan tahunan. Dalam penentuan sampel yang akan digunakan penelitian ini, peneliti menggunakan teknik non probability sampling. Profitabilitas berpengaruh signifikan terhadap Agresivitas Pajak. Leverage tidak berpengaruh signifikan terhadap Agresivitas. Profitabilitas dan Leverage secara simultan tidak berpengaruh signifikan terhadap Agresivitas Pajak pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI)]]>
<![CDATA[Pengaruh Kinerja Keuangan Dan Good Corporate Governance (GCG) Terhadap Penghindaran Pajak Pada Perusahaan Industri Perbankan ]]>
<![CDATA[Mitha Putri Pratama]]>;
<![CDATA[Burhanudin]]>;
<![CDATA[Kodriyah]]>
<![CDATA[ "LAWSUIT" Jurnal Perpajakan Vol. 3 No. 1 (2024) ]]>
Publisher : <![CDATA[Universitas Serang Raya ]]>
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DOI: 10.30656/lawsuit.v3i1.8630
<![CDATA[Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kinerja keuangan dan Good Corporate Governance (GCG) baik secara parsial dan simultan terhadap penghindaran pajak pada perusahaan perbankan yang terdaftar di BEI tahun 2016-2021. Jenis penelitian kuantitatif, data yang digunakan adalah data sekunder. Penelitian ini mengobservasi sebanyak 10 perusahaan perbankan yang terdaftar di bursa efek tahun 2016-2020 dengan pengambilan sampel yang digunakan adalah purposive sampling. Metode pengumpulan data dalam penelitian ini adalah studi Pustaka dan akses internet. Metode analisis data yang digunakan adalah analisis regresi berganda. Hasil uji regresi yang dilakukan membuktikan bahwa secara parsial kinerja keuangan diukur menggunakan Return on Assets (ROA) berpengaruh signifikan terhadap penghindaran pajak, Good Corporate Governance diukur menggunakan komisaris independen berpengaruh signifikan terhadap penghindaran pajak. Secara simultan kinerja keuangan diukur menggunakan Return on Assets (ROA) dan Good Corporate Governance diukur menggunakan komisaris independen secara simultan berpengaruh signifikan terhadap penghindaran pajak pada perusahaan Perbankan yang terdaftar di BEI Periode 2016-2021.]]>
<![CDATA[Pengungakapan CSR: Faktor Keuangan dan Non Keuangan ]]>
<![CDATA[Kodriyah, Kodriyah]]>;
<![CDATA[Suprihatin, Neneng Sri]]>
<![CDATA[ Akuisisi: Jurnal Akuntansi Vol 18, No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v18i2.996
<![CDATA[This study aims to empirically examine financial and non-financial factor than can affect to Corporate Social Responsibility Disclosure The population in this study is basic and Chemical Sub Sector Manufacturing Companies listed on the Indonesian Stock Exchange for the 2016-2020 period with a sample obtained based on predetermined criteria as many as 24 companies with 105 observation data. The method used is causality design with multiple regression analysis and processed with the help of SPSS. The test results prove that company size and ownership structure have a significant influence on the Corporate Social Responsibility Disclosure, while company growth and company age do not have a significant influence on the Corporate Social Responsibility Disclosure]]>
