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<![CDATA[ANALISIS RASIO LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS DALAM MENDUKUNG PEMBIAYAAN PADA PT BANK DANAMON INDONESIA, TBK. ]]>
<![CDATA[Lia Dahlia Iryani]]>;
<![CDATA[Herlina Herlina]]>
<![CDATA[ JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 1, No 2 (2015): Vol 1, No 2 (2015) ]]>
Publisher : <![CDATA[Universitas Pakuan ]]>
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DOI: 10.34204/jiafe.v1i2.514
<![CDATA[The performance assessment of the financial aspects of the company more frequently using financial ratio analysis techniques. This analysis requires the financial statements at least the last two years. With the financial ratio analysis will be able to determine the level of liquidity, solvency, and profitability. A research technique that used is quantitative analysis (nonstatistik). From the research result showed that the ratio of liquidity, solvency, and profitability tends to increase and financing of PT Bank Danamon Indonesia, Tbk was in a healthy state, based on the results of tests performed that financing in PT Bank Danamon Indonesia, Tbk in 2011 increased by 777 962. This is due to an increase in the level of solvency. Increased financing occurs due to the condition of PT Bank Danamon Indonesia, Tbk. in a liquid state when viewed from the level of liquidity.Keywords: Liquidity Ratios, Solvency Ratios, Profitability Ratios, and Financing]]>
<![CDATA[Effect of Investment Decisions, Financing Decisions and Dividend Policy on Profitability and Value of The Firm ]]>
<![CDATA[Sitti Murniati]]>;
<![CDATA[H. Abdul Rahman Mus]]>;
<![CDATA[H. Baharuddin Semmaila]]>;
<![CDATA[Hj. A. Nirwana Nur]]>
<![CDATA[ International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 2, No 1 (2019): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/ijafap.v2i1.359
<![CDATA[The purpose of this study is to analyze the effect of investment decisions, financing decisions and dividend policies both directly and indirectly on value of the firm mediated by profitability. The sample technique was purposive sampling by pooling data. Data were analyzed by Structural Equation Modeling. The results showed that investment decisions and financing decisions have a positive and significant effect on profitability and value of the firm so that the main objective of the company is to maximize the welfare of company owners by increasing value of the firm through increased profitability, while dividend policy has a negative and not significant effect on profitability and value of the firm directly and indirectly. Keywords: Investment Decisions, Financing Decisions, Dividend Policies, Profitability and Value of the Firm]]>
<![CDATA[Funding Decision and Dividend Policy and Its Implications on Firm Value Through Profitability ]]>
<![CDATA[Sitti Murniati]]>
<![CDATA[ Journal of International Conference Proceedings (JICP) Vol 1, No 2 (2018): Proceedings of the 2nd International Conference of Project Management (ICPM) Gor ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/jicp.v1i2.244
<![CDATA[The purpose of this study is to analysis funding decision and dividend policy and its implications on firm value through profitability in Manufacturing companies listed on the Indonesia Stock Exchange. This research method is explanatory research with data collection carried out through documentation techniques in the form of company financial statements for 5 years, the period of 2012 to 2016 with the type of data pooling research which is a combination of time series data and cross section. Research subjects are Manufacturing companies listed on the Indonesia Stock Exchange. Data analysis techniques in this study used Path Analysis with SPSS Version 21. The results of this study indicate that 1) the direct effect of funding decision on profitability is insignificant while the direct effect of dividend policy on firm value is significant 2) the direct effect of funding decision and dividend policy on firm value is insignificant while the direct effect of profitability on firm value is significant , and 3) indirectly funding decision through profitability have an insignificant influence on firm value and indirectly dividend policy through profitability has a significant influence on firm value. Keywords: Funding Decision, Dividend Policy, Profitability and Firm Value]]>
<![CDATA[SAK EMKM Inventory Based Accounting Implementation ]]>
<![CDATA[Sitti Murniati]]>;
<![CDATA[Herlina Herlina]]>
<![CDATA[ International Journal of Economics and Management Research Vol. 2 No. 2 (2023): August : International Journal of Economics and Management Research ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/ijemr.v2i2.95
<![CDATA[Inventory is a useful resource in a trading organization because it is a larger asset than current assets. As a result, the majority of the company's revenue comes from the sale of inventory goods. To avoid fraud, inventory accounting management is essential. A trading company that supplies fundamental needs for consumers to implement accountable inventory management provided the data for this article. The name of the corporation UD Barokah Putra Makassar is the subject of this study. The qualitative descriptive method is used in this paper. According to the findings of this study, UD Barokah Putra Makassar has established accountability based on inventory management, but there is still room for development in terms of providing burden sharing for entering and storing items and income.]]>
<![CDATA[ANALISIS AKUNTANSI PERTANGGUNGJAWABAN PADA BALAI KARANTINA PERTANIAN KELAS I PALEMBANG ]]>
<![CDATA[Rodhiah Patutie]]>;
<![CDATA[Sitti Murniati]]>
<![CDATA[ Accounting Journal of Ibrahimy (AJI) Vol 1 No 1 (2023): Oktober ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo ]]>
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DOI: 10.35316/aji.v1i1.3627
<![CDATA[The implementation of good governance was a manifestation of appreciation for the objectives of public sector organizational mechanisms in order to fulfill the desires of the community to achieve the goals and ideals of the nation. This understanding required the development and implementation of an accountability system that was appropriate, clear, measurable and valid so that the implementation of organizational activities can be carried out effectively, efficiently, free from Corruption and Corruption and can be accounted for. One of the benefits of public sector accountability was as a basis for budgeting. The budget preparation process was essentially the process of defining roles in achieving the goals and implementation of the budget to be achieved. The aim of this research was to analyze accountability accounting at the Palembang Class I Agricultural Quarantine Center. The method that researchers used in this research is descriptive qualitative method. The research resulted show that: 1) the organizational structure had been running well and has carried out its respective main tasks and functions; 2) Performance assessment had been carried out properly through the e-performance application; 3) Budget preparation had been carried out and involves each responsible unit. 4) Not yet implementing the classification of responsible costs in the form of controllable and uncontrollable costs; and 5) Accountability reports had been reported to the leadership periodically.]]>
<![CDATA[THE EFFECT OF COMPANY SIZES AND PROFITABILITY ON AUDIT REPORT LAG IN AUTOMOTIVE COMPANIES THAT LISTED IN INDONESIA STOCK EXCHANGE ]]>
<![CDATA[Sitti Murniati]]>
<![CDATA[ Patria Artha Journal of Accounting dan Financial Reporting Vol 3, No 2 (2019): Patria Artha Journal of Accounting and Financial Reporting ]]>
Publisher : <![CDATA[Universitas Patria Artha ]]>
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DOI: 10.33857/jafr.v3i2.307
<![CDATA[This study aims: 1) to determine and analyze the effect of company size on audit report lag on Automotive companies listed on the Indonesia Stock Exchange, and 2) to determine and analyze the effect of profitability on audit report lag on Automotive companies listed on the Indonesia Stock Exchange. Data collection was carried out through documentation techniques in the form of financial statements for 5 years from 2013 to 2017 with the type of data pooling research. Automotive company research subjects listed on the Indonesia Stock Exchange. The data analysis method used in this study is the multiple regression equation. The results show that 1) Large companies generally have a good internal control system and are closely monitored by investors, capital supervisors, and the government so as to reduce errors in the presentation of financial statements and facilitate auditors in conducting the audit process, so that the completion of the audit will be faster, and 2) Companies that have high or low profitability do not affect the timeliness in submitting financial statements, where companies that have a higher level of profitability do not need time in auditing financial statements as soon as expected]]>
<![CDATA[KEPUTUSAN KEUANGAN DAN IMPLIKASINYA TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN ]]>
<![CDATA[Sitti Murniati]]>
<![CDATA[ Patria Artha Journal of Accounting dan Financial Reporting Vol 3, No 1 (2019): Patria Artha Journal of Accounting and Financial Reporting ]]>
Publisher : <![CDATA[Universitas Patria Artha ]]>
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DOI: 10.33857/jafr.v3i1.232
<![CDATA[Tujuan penelitian ini adalah menganalisis pengaruh keputusan keuangan yang terdiri dari keputusan investasi, keputusan pendanaan dan kebijakan dividen serta implikasinya terhadap profitabilitas dan nilai perusahaan pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. Metode penelitian ini adalah explanatory research dengan pengumpulan data dilakukan melalui teknik dokumentasi berupa laporan keuangan perusahaan selama 5 tahun, periode tahun 2012 sampai tahun 2016 dengan jenis riset pooling data yaitu penggabungan antara data time series dan cross section. Subyek penelitian adalah perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. Teknik analisis data dalam penelitian ini menggunakan Analisis Jalur (Path Analysis) dengan SPSS Versi 21. Hasil penelitian ini menunjukkan bahwa 1) pengaruh langsung dan tidak langsung keputusan investasi terhadap profitabilitas dan nilai perusahaan adalah signifikan dan pengaruh keputusan investasi melalui profitabilitas terhadap nilai perusahaan adalah tidak signifikan, 2) pengaruh langsung keputusan pendanaan terhadap profitabilitas adalah signifikan sedangkan pengaruh langsung terhadap nilai perusahaan adalah tidak signifikan serta pengaruh keputusan pendanaan melalui profitabilitas terhadap nilai perusahaan adalah signifikan, dan 3) pengaruh langsung dan tidak langsung kebijakan dividen terhadap profitabilitas dan nilai perusahaan adalah tidak signifikan, dan pengaruh kebijakan dividen melalui profitabilitas terhadap nilai perusahaan adalah tidak signifikan.]]>
<![CDATA[Understanding the Internet as a Moderation of E-Filling System Implementation to Taxpayer Compliance ]]>
<![CDATA[Sitti Murniati]]>;
<![CDATA[Fina Diana]]>;
<![CDATA[Herlina Herlina]]>;
<![CDATA[Lola Novita]]>;
<![CDATA[Dzurriyyatil Izzah]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v5i2.449
<![CDATA[This study empirically examines the Effect of E-Filling on Taxpayer Compliance and Understanding the Internet Moderating the Effect of E-Filling on Taxpayer Compliance. This research is a quantitative study that uses primary data from questionnaires to collect data. This study's population is Individual Taxpayers registered as E-Filling Taxpayers at KPP South Makassar, with as many as 29,372 taxpayers. The sampling technique used in this study was random sampling. The number of samples used was as many as 100 respondents obtained from the results of the sloven formula. The data in this study will be tested with several stages of testing, including descriptive statistical tests, research instrument tests consisting of (validity test, reliability test) classical assumption test consisting of (normality test, heteroskedasticity test, multicollinearity test) and testing of all hypotheses through Moderated Regression Analysis (MRA) analysis, partial test (t test) and determination coefficient test with the help of SPSS software version 25. The results of this study show that E-Filling has a positive and significant effect on Taxpayer Compliance, and Internet Understanding can moderate the influence of E-Filling on Taxpayer Compliance.]]>
<![CDATA[Effect of Effective Tax Rate, Tunneling Incentive, and Bonus Mechanism on Transfer Pricing Decision ]]>
<![CDATA[Herlina Herlina]]>;
<![CDATA[Sitti Murniati]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v6i2.696
<![CDATA[This study examines the impact of the effective tax rate, tunneling incentive, and bonus method on transfer pricing decisions. This study focuses on the population of manufacturing companies in the primary and chemical industries listed on the Indonesia Stock Exchange. The period of this study is from 2018 to 2022, which includes 70 companies. The sample size consists of 11 companies selected using the purposive sampling method. The data source consists of secondary data, specifically financial reports from manufacturing companies listed on the IDX (Indonesia Stock Exchange). The time selected for data collection covers 2018 to 2022. This study uses a Panel Data regression approach. This research also uses various ways to look at the data, such as descriptive statistics, normality tests, heteroscedasticity tests, multicollinearity test, autocorrelation tests, hypothesis testing with coefficient of determination test, partial test, and simultaneous tests. The preliminary findings show that the effective tax rate positively and statistically significantly influences transfer pricing decision-making. The existence of tunneling incentives and bonus mechanisms is found to have a statistically insignificant impact on transfer pricing decisions. The bonus mechanism has an adverse and substantial effect on the decision-making process related to transfer pricing.]]>
<![CDATA[CSR, GCG and Company Size Impact on Profitability and Company Value ]]>
<![CDATA[Risal]]>;
<![CDATA[Agustan Syamsuddin]]>;
<![CDATA[Sitti Murniati]]>;
<![CDATA[Andi Nirwana Nur]]>
<![CDATA[ Jurnal Ekonomi Vol. 30 No. 1 (2025): Maret 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonom dan Bisnis, Universitas Tarumanagara ]]>
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DOI: 10.24912/je.v30i1.2645
<![CDATA[This research investigates the influence of CSR, GCG, and Company Size on the profitability and firm value of manufacturing companies listed on the Indonesia Stock Exchange. With a sample of 234 companies using purposive sampling, the study adopts a quantitative descriptive and explanatory approach, applying SEM for hypothesis testing. The results indicate a positive influence of CSR on firm value, while GCG and company size negatively affect profitability. Other findings include the negative impact of GCG and company size on firm value and the positive influence of CSR on firm value through profitability. The implication is that companies need to consider CSR, GCG, and company size in their strategies to enhance value and investment attractiveness.]]>
