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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) JAKBS Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Intelek Insan Cendikia Jurnal Riset Multidisiplin Edukasi
Suciati Muanifah
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ANALISIS NILAI PERUSAHAAN: ROE, IO, IOS, FS, CF, DR DAN DPR Suciati Muanifah
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 2 No. 2 (2019): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v2i2.68

Abstract

Difficult expansion, influenced by the lack of working capital, and sources from investors. To overcome this problem, the company should increase its value. This study aims to analyze company value factors through the assessment of financial performance. Research method, using quantitative with secondary data, through BEI publication data. The sampling technique uses purposive, as many as 13 companies are listed on IDX. In the analysis, linear regression is used. The results showed that ROE has positive and significant effect on the DPR. IOS has negative and significant effect on the DPR. Size, debt ratio, insider ownership has no significant effect on DPR. DPR has a significant effect on company value. While the cash flow has a negative significant effect. Simultaneously ROE, insider ownership, investment opportunity set, size, cash flow, and debt ratio has a significant effect on DPR with contribution value of 53.7%
PENGELOLAAN BANK SAMPAH DALAM MENUMBUHKAN PELUANG USAHA NASABAH BANK SAMPAH Suciati Muanifah; Yenni Cahyani
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 1 (2021): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v4i1.258

Abstract

This research focus on how the management of waste banks in growing business opportunities for waste bank customers. The objectives of this research are: (1) to explain the waste bank management (2) to explain the business opportunities of Asri Berseri Pamulang waste bank customers (3) to explain the community's skills with the Asri Berseri Pamulang waste bank. This research is a descriptive qualitative research with data collection methods in the form of in-depth interviews, observation and documentation. The data processing and analysis starts from transcribing, labeling, grouping, comparing, and contrasting and interpreting. The results of this study indicate that the management of the Asri Berseri waste bank can actually foster business opportunities and skills for waste bank customers and the public. Since the existence of the Asri Berseri waste bank, the waste produced by the community is better managed, namely by sorting waste, so that the community gets benefits from the waste generated, including: (1) business opportunities from waste products (2) skills to recycle waste into handicraft items
ANALISIS PERSISTENSI LABA PERSPEKTIF ARUS KAS OPERASI DAN TINGKAT HUTANG PADA PERUSAHAAN SEKTOR KEUANGAN DI INDONESIA Yenni Cahyani; Suciati Muanifah
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 1 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v5i1.450

Abstract

Various ways are used to increase profits, because the company realizes that there are many things that can be done with profits, including the existence of the business in the future. Several financial instruments, which are considered to determine the persistence of earnings are operating cash flows and debt levels. The two instruments describe the current and future earnings conditions, so they need to be taken seriously. Therefore, this research was conducted, to try to estimate the possibility of increasing earnings persistence based on cash flow and debt instruments. In carrying out scientific evidence, this research determines quantitative as the fundamental analysis, using the causal method, so that the estimated value is obtained. The research data is secondary, obtained from the financial statements of 17 financial sub-sector companies listed on the Indonesian stock exchange. The financial report data used were 102 (2015-2020 period), based on the determination of a number of criteria (purposive), then analyzed using panel data regression statistics. The results showed that earnings persistence would increase maximally in the simultaneous model, amounting to 27.61%. This means that optimizing operating cash flow and controlling debt are options for companies to increase earnings persistence, which in turn can increase the value of the company in the future.
EVALUASI PENERAPAN PSAK 24 REVISI 2015 MENGENAI IMBALAN KERJA KHUSUSNYA PASCA KERJA PADA PT BA BANGUNAN (Studi Kasus Pada PT BA Bangunan Pondok Cabe Pamulang Tangerang Selatan) Suciati Muanifah; Purwatiningsih Purwatiningsih; Silvia Sari; Afridayani Afridayani; Suripto Suripto
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 3 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

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

Abstract

This Employee benefits are obligations of every company that has a major influence on the company from an external perspective such as stakeholders in this case the company owner or creditors and internal such as workers who will have a direct impact on the company's performance. Due to its great influence on the company, it is deemed necessary for the purpose of this study to properly disclose in accordance with generally accepted financial accounting standards. This study uses a qualitative descriptive research method. The results of the research at PT BANGUNAN Pondok Cabe, South Tangerang, it can be concluded that the employee benefits at PT BA BANGUNAN can be categorized into three categories based on PSAK 24, namely short-term employee benefits, post-employment benefits, and severance pay. PSAK 24. Company management should remain consistent in the application of PSAK 24 so that information on employee benefits reporting remains reliable.
PENGARUH AUDIT TENURE, KOMITE AUDIT, FINANCIAL STABILLITY TERHADAP INTEGRITAS LAPORAN KEUANGAN Hidayat, Nuzullia Nurul; Suciati Muanifah
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 8 (2025): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i8.6195

Abstract

This study aims to examine the Effect of Audit Tenure, Audit Committee, and Financial Stability on Financial Statement Integrity. In this study, the independent variables used are Audit Tenure, Audit Committee, and Financial Stability, while the dependent variable used is Financial Statement Integrity. The type of data used in this study is secondary data. The population in this study is non-cyclical consumer companies listed on the Indonesia Stock Exchange in 2019-2023 with a population of 129 companies. Samples were collected using a purposive sampling method with 20 companies as samples. The analytical method used is panel data regression analysis. The results of this study indicate that audit tenure, audit committee, and financial stability simultaneously influence the integrity of financial statements. Partially, only audit tenure has a negative effect on the integrity of financial statements, while the audit committee and financial stability have no effect on the integrity of financial statements.
PENGARUH GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN Indi Hia Rahayu; Suciati Muanifah
Jurnal Riset Multidisiplin Edukasi Vol. 2 No. 8 (2025): Jurnal Riset Multidisiplin Edukasi (Edisi Agustus 2025)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v2i8.832

Abstract

This study aims to analyze and compare the findings of four scholarly articles discussing the impact of green accounting on financial performance. The method used is a literature review with a content analysis approach, focusing on articles published between 2020 and 2024. Some studies found no significant impact between the implementation of green accounting and financial performance, while others showed a positive impact, particularly in the disclosure of environmental costs. These differing results are attributed to variations in measurement indicators and the industries studied. Nevertheless, the implementation of green accounting provides long-term benefits in improving a company's reputation and attracting investor attention. Therefore, companies are advised to prioritize the implementation of green accounting as part of their corporate social responsibility.
PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA Siti Umi Hanik; Suciati Muanifah
Jurnal Riset Multidisiplin Edukasi Vol. 2 No. 8 (2025): Jurnal Riset Multidisiplin Edukasi (Edisi Agustus 2025)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v2i8.836

Abstract

This study aims to analyze the impact of tax planning on earnings management in companies listed on the Indonesia Stock Exchange (IDX). Financial reports produced by companies are vital tools for management to report their financial position and performance to external parties, including earnings management. Earnings management is often used as a strategy to achieve specific financial goals by manipulating figures in financial reports. Proper tax planning is expected to reduce the tax burden that the company has to pay and support efficient earnings management. This study found that tax planning has a significant influence on earnings management practices, depending on the industry sector of the analyzed company. In some cases, companies with good tax planning tend to have more efficient earnings management, while in other sectors, its influence is smaller or even negative. The findings of this study provide a clearer picture of how tax planning can influence strategic decisions related to earnings management.
Pengaruh Cash Flow Audit Report Lag dan Disclosure terhadap Opini Audit Going Concern pada Perusahaan Sektor Energi di Bursa Efek Indonesia (BEI) Periode 2019 - 2023 Gita Aulia Putri; Suciati Muanifah
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5117

Abstract

An opini going concern embodies an auditor's judgment regarding a firm's capacity to sustain its commercial activities into the near-term future. This inquiry endeavors to scrutinize the bearing of cash flow, audit report lag, and disclosure on the conferral of an opini going concern. The examination concentrates on corporations in the energy sector recorded on the Indonesia Stock Exchange (IDX) across the 2019–2023 interval. A quantitative method was applied through the use of logistic regresi analysis. This research drew upon secondary data sourced from corporate annual statements. The specimens were chosen via a purposive sampling technique founded on specified requirements. The conclusions demonstrate that, in a simultan fashion, cash flow, audit report lag, and disclosure wield a signifikan impact upon the opini going concern. Nevertheless, in a parsial review, only cash flow displays a signifikan inverse correlation, implying that a greater operating cash flow diminishes the prospect of obtaining an opini going concern. Conversely, audit report lag and disclosure were found to exert no signifikan leverage on this audit judgment.
Pengaruh Financial Distress dan Audit Report Lag terhadap Integritas Laporan Keuangan dengan Komite Audit sebagai Pemoderasi Muhamad Arthur Riandi; Suciati Muanifah
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5134

Abstract

This research analyzes the effect of Financial Distress and Audit Report Lag on Financial Statement Integrity moderated by the Audit Committee. Financial Statement Integrity plays an important role as a foundation of trust that ensures financial information is presented honestly, accurately, and transparently to support decision making. The study was conducted on energy sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. Twelve companies met the sample criteria in this study, with the sampling method using Purposive Sampling, resulting in a total sample of 60. The data analysis technique used Panel Data Regression with the help of the Eviews series 12 application. The results of the study state that Financial Distress and Audit Report Lag simultaneously affect Financial Statement Integrity, Financial Distress affects Financial Statement Integrity, Audit Report Lag does not affect Financial Statement Integrity, the Audit Committee is able to moderate the effect of Financial Distress on Financial Statement Integrity, and the Audit Committee is able to moderate the effect of Audit Report Lag on Financial Statement Integrity.
Peran Company Growth dalam Memoderasi Hubungan Audit Report Lag dan Kepemilikan Publik Terhadap Auditor Switching Fiska Nurul Aini Siregar; Suciati Muanifah
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v4i2.6513

Abstract

Auditor switching is very important for companies because it maintains the independence of auditors and has objectivity in assessing the fairness of the company's financial statements and maintaining public trust. This study aims to determine the role of company growth in moderating the relationship between audit report lag and public ownership to auditor switching. This research was conducted using quantitative methods and the data source used, namely secondary data taken from the Indonesia Stock Exchange in the form of annual financial statements. The population in this study is 70 companies in the infrastructure sector in 2019 – 2023. The sampling technique used is purposive sampling. The sample in this study is 21 companies with a total of 105 sample data. The data analysis technique used in this study is logistics regression using the Eviews version 12 application. The results of this study show that simultaneously Audit Report Lag and Public Ownership have an effect on Auditor Switching. While partially Audit Report Lag has no effect on Auditor Switching, Public Ownership has no influence on Auditor Switching. The role of Company Growth is able to moderate the relationship between Audit Report Lag and Auditor Switching. The role of Company Growth is not able to moderate the relationship between Public Ownership and Auditor Switching.
Co-Authors Afridayani Afridayani Fiska Nurul Aini Siregar Fitri Yani Gita Aulia Putri Hidayat, Nuzullia Nurul Imani, Muhammad Syafiq Indi Hia Rahayu Muhamad Arthur Riandi Purwatiningsih Purwatiningsih Silvia Sari Siti Umi Hanik Suripto Suripto Yenni Cahyani