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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Ilmiah Akuntansi dan Humanika JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Akuntansi dan Keuangan Juara: Jurnal Riset Akuntansi The Indonesian Accounting Review Jurnal Ilmiah Mahasiswa Ekonomi Manajemen Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AFEBI Economic and Finance Review Assets: Jurnal Akuntansi dan Pendidikan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Sosio e-kons JURNAL PENDIDIKAN TAMBUSAI JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) EQIEN - JURNAL EKONOMI DAN BISNIS JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JURNAL MANAJEMEN Jurnal Pendidikan dan Konseling ACCOUNTHIK : Journal of Accounting and Finance Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Ilmiah Akuntansi Kesatuan 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 Transformasi Manageria: Journal of Islamic Education Management Jurnal Abdi Masyarakat Humanis Innovative: Journal Of Social Science Research Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi
Hari Sulistiyo
Universitas Singaperbangsa Karawang
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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ESKALASI KOMITMEN TERHADAP PROYEK-PROYEK YANG TIDAK MENGUNTUNGKAN : PENGARUH LATAR BELAKANG PENDIDIKAN DAN PENGUNGKAPAN INFORMASI SEBAGAI PEMODELAN VARIABEL Hari Sulistiyo
Eqien - Jurnal Ekonomi dan Bisnis Vol 6 No 2 (2019): JURNAL EKONOMI DAN BISNIS “E-QIEN”
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.578 KB) | DOI: 10.34308/eqien.v6i2.97

Abstract

This study aims whether the variable framing is able to moderate the relationship between the variable Educational Background with Commitment Escalation Variables. This study also wants to find out whether the background of a manager (who understands Accounting VS who understands Management) has differences in making decisions about the continuation of unfavorable projects. . In addition, this study will also see whether the decision to proceed or not unprofitable projects can be moderated by framing. This study uses an experimental design, with 2 x 2 factorial, using the Anova test. The independent variable (factors) is the framing of negative and positive decision choices and educational background. Subjects who participated in this experiment were 80 people grouped into two groups. Subjects originating from the S1 Accounting Study Program at the Singapore University of Karawang (UNSIKA) consisted of 40 people, while students from the S1 Management Study Program of the Singapore University of Karawang (UNSIKA) were taken as many as 40 people. The results of this study indicate that partially educational background is able to influence commitment escalation, on the other hand, although framing partially has not been able to influence commitment escalation, framing is able to be a pure moderator for the relationship between Educational background variables and Commitment Escalation Variables.
STRATEGI PENGEMBANGAN USAHA KECIL MENENGAH SEKTOR INDUSTRI PENGOLAHAN KABUPATEN BEKASI Hari Sulistiyo; R. Aditya Kristamtomo Putra
Eqien - Jurnal Ekonomi dan Bisnis Vol 7 No 2 (2020): JURNAL EKONOMI DAN BISNIS “E-QIEN”
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (377.1 KB) | DOI: 10.34308/eqien.v7i2.145

Abstract

The role of Micro, Small and Medium Enterprises or Small and Medium Enterprises (SMEs) in a country's economic growth is considered important. SMEs have a large and crucial contribution to the Indonesian economy. MSMEs have an important role in development and economic growth. The role of SME is not only felt in developing countries but also in developed countries. In developed and developing countries, MSME is very important, because it absorbs the most labor compared to large businesses. The contribution of MSMEs to the formation or growth of Gross Domestic Product (GDP) is greater than the contribution of large businesses. However, in reality the amount is inversely proportional to quality. Many MSME actors whose HR quality is still low, both in education and technology. The low quality of human resources has an impact on their productivity. This study aims to find out how the Development Strategy of Micro Small and Medium Enterprises in the Manufacturing Industry Sector in Bekasi District. The use of the Location Quotient (LQ) method is used to find out what business bases can be used by MSMEs based on LQ analysis calculations. The use of TOWS analysts deepens the discussion of what and how MSME strategies compete. From the LQ analysis calculation results it appears that Bekasi Regency, the processed industry business sector, is a leading sector with an LQ index number > 1. As we know, Bekasi Regency's economic strength is indeed sourced from the industrial sector. Furthermore, the SME development strategy is based on the TOWS analysis, with the characters in each of the different MSMEs. The strategies used include: SO (Strength Opportunities), ST (Strength Threat) strategy, WO (Weakness Opportunites) strategy and WT (Weakness Threat) strategy.
THE EFFECT OF NON PERFORMING FINANCING, FINANCING TO DEPOSIT RATIO AND OPERATING EXPENSE TO OPERATING INCOME RATIO (BOPO) TO PROFITABILITY Sri Suartini; Hari Sulistiyo; Wahyuni Indrianti
AFEBI Economic and Finance Review Vol 3, No 2 (2018)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (515.005 KB) | DOI: 10.47312/aefr.v3i02.207

Abstract

The issues raised in this study are: to determine, explain and analyze profitability, Non Perfroming Loan, Financing to Deposit Ratio and Operating Expense to Operating Income in Bank of sharia and the partial effect and simultaneous of NPF, FDR and Operating Expense to Operating Income ratio  to Profitability Bank of sharia Period 2014 -2016.The number of samples taken 12 Bank of sharia in the study period with saturated sampling technique. This research expected to contribute and to the development of the field of accounting, especially financial accounting. The research methods used by the author in this study, using descriptive and verification, the results showed conclusions are: NPF has no effect on profitability because of the results of calculations performed tcount smaller than ttabel. FDR has not effect on profitability because of the results of calculations performed tcount smaller than ttabel. Partially Operating Expense to Operating Income has significant negative effect on profitability. Operating Expense to Operating Income is the most influential variable among other variables on profitability. The effect of simultaneous NPF, FDR and Operating Expense to Operating Income on profitability  of 75.8% while the remaining 24.2% is the influence of other factors not examined. We can conclude that NPF, FDR and ROA simultaneously positive and significant impact on profitability Bank of sharia in the study period.JEL Classification: G10, G12, G21Keywords: FDR, NPF, Profitability, ROA
PENGARUH HARGA SAHAM, VOLUME PERDAGANGAN, DAN FREKUENSI PERDAGANGAN TERHADAP BID-ASK SPREAD Rahma Nurul Khoirayanti; Hari Sulistiyo
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 2 (2020): Vol 6, No. 2 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v6i2.2305

Abstract

This study aims to determine the effect of stock prices, trading volume and trading frequency on the bid-ask spread of companies listed in the LQ-45 Index. This type of research is descriptive verification research. The population of this study is all companies listed on the Indonesian stock exchange (BEI). The research sample was selected using purposive sampling method in order to obtain 10 sample companies. Data analysis using multiple regression analysis. The results showed that the stock price had no effect on the bid-ask spread, while the volume and frequency of trading had an effect on the bid-ask spread. In addition, if the independent variable simultaneously affects the dependent variable. The implication of this research is that companies really need to pay attention to the level of trading volume and trading frequency because these ratios are very influential on investors' perceptions.
PENGGUNAAN ANALISIS TREND DALAM MENILAI KINERJA KEUANGAN PT ALFA ENERGI INVESTAMA TBK TAHUN 2018-2020 Sherly Herlina Mirta; Hari Sulistiyo
JAD: Jurnal Riset Akuntansi dan Keuangan Dewantara Vol 4 No 2 (2021): Juli - Desember (2021)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to evaluate PT Alfa Energi Investama Tbk's financial performance utilizing trend analysis on the statement of financial position and income statement. The technical analysis in this study was conducted through a library study, in which data collection procedures were used to obtain documents or corporate reports connected to the concerns highlighted by the researcher. According to the findings of the author's estimates utilizing trend analysis in this study, PT Alfa Energi Investama Tbk's financial performance from 2018 to 2020 is still considered strong and healthy, despite losses in 2018. However, the company was able to rise and earn profits in 2019 and 2020, demonstrating that the company is still able to function and operate in such a way that the company's financial performance has improved and the company can be considered financially healthy.
Trend Analysis to Analyze Performance Assessment of Pt Unilever Indonesia Tbk in 2019 – 2021 Salmaa Alya Audy Rachmani Sutisna; Hari Sulistiyo
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 7, No 2 (2022): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpensi.v7i2.1094

Abstract

Research was conducted to determine the performance of PT Unilever Indonesia Tbk based on the results of financial statements and also income statements with the use of trend analysis. By using analytical techniques, descriptively using a quantitative approach which is financial statement data and income statements that are analyzed so that they can get information related to how financial performance in Unilever Indonesia companies based on financial statements and also income statements. Unilever's company experienced some increases in 2020, but in 2021 it experienced a decline due to the pandemic. But the company kept going despite the decline.  
PENGARUH ROE, CR, DAN DER TERHADAP RETURN SAHAM PERUSAHAAN FARMASI DI BEI PERIODE 2015-2020 Alang Buwana Nurfahlefi Mardi Taruna; Nanu Hasanuh; Hari Sulistiyo
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 1 (2022): Juni 2022
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.263 KB) | DOI: 10.31959/jm.v11i1.1074

Abstract

Penelitian memiliki tujuan untuk menganalisa ada tidaknya pengaruh antara Return on Equity (ROE), Current Ratio (CR), dan Debt to Equity Ratio (DER) terhadap Return Saham yang dilakukan secara parsial pada perusahan farmasi yang tergabung di Bursa Efek Indonesia pada periode 2015-2020. Terdapat 8 sampel yang dipakai, yang diambil dengan teknik pengambil sample berupa purposive sampling. Jenis Data adalah data sekunder berupa laporan keuangan yang diperoleh dari website idx. Analisis yang digunakan oleh peneliti adalah regresi berganda dengan pengujian uji t yang diolah pada aplikasi SPSS 18. Variabel independen yaitu ROE, CR, dan DER dengan variabel dependen yaitu return saham. Hasil penelitian diketahui bahwa ROE, CR, dan DER secara parsial tidak terdapat pengaruh signifikan terhadap return saham.
Pemberdayaan Pelaku Usaha Dalam Mengakses Permodalan Pada Lembaga Keuangan Di Kabupaten Karawang Hari Sulistiyo; Nanu Hasanuh; Dadang Rahman Munandar
Jurnal Abdi Masyarakat Humanis Vol 2, No 2 (2021): Jurnal Abdi Masyarakat Humanis
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jamh.v2i2.9712

Abstract

Alasan diadakannya program Pemerintahan Daerah (PKM) ini adalah untuk memberikan informasi dan kemampuan terkait keterbukaan akses keuangan kepada pelaku UMKM di Kab. Karawang. Tujuan khususnya adalah untuk memberikan informasi dan kemampuan kepada UMKM dalam memperoleh informasi tentang akses permodalan melalui persiapan dan arahan lewat kursus online yang diadakan dengan Dinas UKM Karawang dan Bank BRI. Kemungkinan pembentukan UMKM dinilai berdasarkan kemampuan akses ke permodalan. Rencana aksi program PKM adalah mengarahkan sosialisasi kepada UMKM, menyiapkan sarana pengetahuan perlengkapan yang mengarah ke pencapaian tujuan PKM, memberikan arahan kepada UMKM bagi kesuksesan dalam mendapatkan permodalan, memimpin persiapan dalam memperluas informasi dan kemampuan melalui workshop dan berbagai latihan, seperti halnya monitoring dan pelatihan untuk membantu pencapaian bisnis dan kemapanan.Kata Kunci: UMKM, Akses terhadap modal kerja
Profitabilitas dan Solvabilitas Terhadap Tax Avoidance pada Perusahaan Subsektor Makanan dan Minuman Periode 2016-2020 Aura Diva Azzahra; Nanu Hasanuh; Sri Suartini; Hari Sulistiyo
Sosio e-Kons Vol 14, No 2 (2022): Sosio e-Kons
Publisher : Universitas Indraprasta PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/sosioekons.v14i2.12994

Abstract

Perpajakan sebagai beban yang harus ditanggung oleh perusahaan yang mengurangi laba perusahaan. Kinerja perusahaan dalam mengelola hutang ini dapat berfungsi untuk memberikan pembiayaan terhadap pengeluaran perusahaan dan laba dapat berfungsi untuk meningkatkan modal serta mengantisipasi potensi kerugian. Sedangkan penghindaran pajak ialah usaha untuk memperkecil nilai pembayaran pajak yang dilakukan oleh wajib pajak pada batas cakupan ketetapan perundang-undangan perpajakan. Hal ini dilakukan dengan menggunakan beberapa kelemahan pada undang-undang guna mengurangi beban pajak perusahaan. Penelitian ini bertujuan untuk meninjau kinerja profitabilitas dan solvabilitas perusahaan. Untuk menganalisis pengaruh Profitabilitas digunakan proksi Return On Asset (ROA) dan Solvabilitas dengan proksi Debt to Equity Ratio (DER) terhadap penghindaran pajak dengan proksi Effective Cash Rate (ETR). Penelitian ini memiliki populasi perusahaan subsektor makanan dan minuman yang terdaftar di BEI pada periode 2016-2020 dan pengambilan sampel menggunakan kriteria purposive sampling yaitu (a) perusahaan memiliki data lengkap selama perioode 2016-2020; (b) perusahaan mengalami positif laba selama periode 2016-2020; (c) laporan keuangan perusahaan disajikan dengan menggunakan mata uang Rupiah. serta penelitian ini menggunakan teknik uji analisa regresi linier berganda pada 12 perusahaan subsektor makanan dan minuman yang terdaftar di BEI pada periode 2016-2020 untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa profitabilitas dan solvabilitas tidak memiliki pengaruh terhadap penghindaran pajak.
PENGARUH PENGGUNAAN PIHAK KETIGA (JASA DEBT COLLECTOR) DALAM PENYELESAIAN KREDIT BERMASALAH KENDARAAN PADA LEASING Syahbathie Sabariah; Hari Sulistiyo
Bilancia : Jurnal Ilmiah Akuntansi Vol 6 No 3 (2022): 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.v6i3.2133

Abstract

ABSTRACT Debt collectors in the collection and settlement of bad loans on leasing are not new, the debt collector profession has existed for a long time. In leasing companies or commonly called leasing, debt collector services are very influential in the collection and settlement of bad loans on vehicles. The problem raised in this study is how is the effect of debt collector services in the settlement of non-performing vehicle loans on leasing. The research method used is a normative research method, namely problem solving based on the literature and laws and regulations in Indonesia that apply and are related to these problems. Debt collectors are third parties between leasing and customers. Leasing uses the services of debt collectors to visit customers who have problems in completing their credit. In Indonesia, the use of debt collector services is not prohibited, it's just that the use of debt collector services in collecting non-performing loans must comply with the regulated provisions. Keywords: Debt Collectors; Leasing; Bad Loans; Vehicle ABSTRAK Pelaku penagih hutang pada permintaan tagihan dan penyelesaian kredit bermasalah pada leasing bukanlah sesuatu yang mengejutkan, profesi debt collector sudah ada sejak lama. Di perusahaan sewa guna atau yang biasa disebut leasing , jasa debt collector sangatlah berpengaruh pada penagihan dan penyelesaian kredit macet pada kendaraan. Fokus masalah yang kaji pada artikel ini ialah bagaimana pengaruh jasa debt collector dalam penyelesaian kredit macet kendaraan pada leasing. Metode penelitian yang digunakan pada artikel ini yaitu metode penelitian bejenis normatif, yaitu penyelesaian masalah berdasarkan bermacam literature dan kebijakan UU, di Indonesia yang berlaku dan terkait dengan permasalahan tersebut. Debt collector merupakan pihak ketiga antara leasing dengan nasabah. Leasing menggunakan jasa debt collector untuk mendatangi nasabah yang bermasalah dalam penyelesaian kreditnya. Di Indonesia, penggunaan jasa penagih hutang tidak dilarang, hanya saja penggunaan jasa debt collector dalam menagih kredit bermasalah mesti sesuai pada kebijakan yang sudah ditetapkan. Kata kunci: Debt Collector; Leasing; Kredit Macet; Kendaraan
Co-Authors A.A. Ketut Agung Cahyawan W Adela Wilantari Alang Buwana Nurfahlefi Mardi Taruna Andre Hendro Wijaya Angga, Angga Arif Rakhman Assyfa Ramadhani Aura Diva Azzahra Azizah Fauziyah Chudjuarjeen, Saichol Dadang Rahman Munandar Dewi Setiawati Dwinanda, Salma Beinina Elga Rani Pangestu Endang Mahpudin Endang Mahpudin Eva Maria Sulastri Feren Ayu Pratiwi Ghani, Erlane K Gusganda Suria Manda Harfa Sugiharti Hasna Fauzia Karina, Riska Komala Dewi Lukita, Carolyn Luluah, Desi Ayanah Mabel Rahma, Tarissa Almira Nahruddien Akbar M Nahruddien Akbar M Najwa Aulia Hoerunnisa Nanu Hasanuh Narulita, Alyana Nugraha Nugraha Putra, R. Aditya Kristamtomo Rahma Nurul Khoirayanti Reni Rianti Prastiti Reza Abdul Choliq Firdaus Rindiani Sofah Hidayat Riska Karina Risma Hasna Fauziyah Roberto Pardamean Siallagan Roy Octavian Purba Rulyanti Susi Wardhani Ruswinda, Karina Saidah, Hikmatia Salmaa Alya Audy Rachmani Sutisna Saphira Eka Nurfadhila Saputri, Ani Sherly Herlina Mirta Sindiani Fatimah Siska Widia Obaita Siti Humayah Solihin Sidik Sri Suartini Sri Suhartini Subagja, Muhamad Syidik Suhono Suhono Suhono, Suhono Syahbathie Sabariah Syamsul Huda Tanti Pratiwi Titi Rahmawati Tri Wahyuni Uswatun Hasanah Vina Arnika Amalia Putri Vina Tiara Safitri Wahyuni Indrianti Wizar Sudira Yuri Ariyanto