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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL ILMIAH M-PROGRESS Jurnal Sekretari Universitas Pamulang International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Listya Sugiyarti
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Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS CIYCLE COSTING DAN WASTE MANAGEMENT SCENARIOS PADA KOLAM IKAN 4G DAN AZOLLA Listya Sugiyarti; Nur Asmilia
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 3 No. 4 (2020): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v3i4.231

Abstract

One of Mina Kahuripan fish cultivators in Jampang village located in Bogor Regency has innovation and achievements in managing fish and its fish feed, and is the largest fish producer in Bogor Regency. One of the innovations of fish cultivators is the use of a 4G (Four G) fish pond. Besides the fish pond innovation, there is another innovation, namely the use of the Azolla plant. This research aims to analyze the collaboration between Azolla and the 4G pond in waste management scenarios and cycle costing. This research is a qualitative research phenomenon. The data collection technique is done by using observation, interview, documentation, and experiment techniques. Respondents of this study were fish cultivators Mina Kahuripan in Jampang Bogor Village. The results showed that the cycle costing analysis between conventional and 4G fish ponds, it was seen that the production costs in conventional ponds were higher because the media used were all purchased by new categories, while the production costs for 4G fish ponds were lower even though there was a budget for Azolla plant ponds, the quality of the fish produced was guaranteed. Lower production costs are due to the fish cultivators doing waste management from the waste in making 4G fish ponds, resulting in cost efficiency. Another advantage of Waste management scenarios utilizes waste from vegetable and fruit plants that are above the 4G fish pond
UKURAN BANK, MANAJEMEN LABA, DAN STABILITAS KEUANGAN BANK Sutandijo Sutandijo; Listya Sugiyarti
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 2 (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.v5i2.466

Abstract

This study aims to empirically test and analyze bank company size and earnings management on bank stability with liquidity, BHC (Bank Holding Company), SOE (State Owned Enterprise), and NEW (de novo bank) as control variables. The population in this study is national commercial banks consisting of private banks and state-owned banks registered with the Financial Services Authority (OJK) for the period 2011-2019. By using purposive sampling method, the number of bank companies that were sampled in this study were 57 bank companies with a total of 855 observations of financial statement data with a period of 28 quarters (9 years). In this study used multiple linear regression analysis techniques and Ordinary Least Square model with data processing using eviews 9 software. The results of this study indicate that simultaneously bank size and earnings management, with control variables namely liquidity, BHC, SOE, and NEW have a significant effect on bank stability. Partially the size of bank and NEW have a negative effect on bank stability, liquidity and SOE affect the stability of the bank positively. Meanwhile, bank earnings management and BHC have no effect on bank stability.
GOOD CORPORATE GOVERNANCE, KEPEMILIKAN MANAJERIAL DAN INTENSITAS PERSEDIAAN TERHADAP AGRESIVITAS WAJIB PAJAK BADAN Listya Sugiyarti; Kenny Nadita Mu’amalah
Jurnal Sekretari Universitas Pamulang Vol 10, No 1 (2023): Jurnal Sekretari
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/skr.v10i1.28428

Abstract

ABSTRAKDewan komisaris independen, kepemilikan institusional, kepemilikan manajerial, dan intensitas persediaan merupakan faktor yang mempengaruhi agresivitas wajib pajak badan, unutk itu peneliti menguji variabel tersebut. Penelitian ini menggunakan penelitian kuantitatif dengan data yang digunakan yaitu data sekunder yang bersumber dari laporan keuangan tahunan. Populasi dalam penelitian ini adalah perusahaan manufaktur subsector makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2021 dengan jumlah populasi sebanyak 72 perusahaan. Metode pemilihan sampel yang dipilih adalah purposive sampling dan sampel yang sesuai kriteria diperoleh sebanyak 19 perusahaan dengan total 57 data laporan keuangan. Metode analisis data yang digunakan ialah statistik deskriptif, pengujian asumsi klasik, regresi data panel serta pengujian hipotesis. Analisis data penelitian ini menggunakan perhitungan statistik dengan menggunakan aplikasi Eviews versi 9. Hasil penelitian secara simultan menunjukkan bahwa dewan komisaris independen, kepemilikan institusional, kepemilikan manajerial, dan intensitas persediaan secara bersama-sama berpengaruh terhadap agresivitas wajib pajak badan. Berdasarkan hasil penelitian secara parsial menunjukkan bahwa dewan komisaris independen, kepemilikan institusional, kepemilikan manajerial tidak berpengaruh terhadap agresivitas wajib pajak badan. Sedangkan intensitas persediaan berpengaruh negatif dan signifikan terhadap agresivitas wajib pajak badan. Kata Kunci : Dewan Komisaris Independen; Kepemilikan Institusional; Kepemilikan    Manajerial; Intensitas Persediaan; Agresivitas Wajib Pajak Badan. GOOD CORPORATE GOVERNANCE, MANAGERIAL OWNERSHIP AND INVENTORY INTENSITY ON CORPORATE TAXPAYER AGGRESSIVITYABSTRACTThis study aims to empirically test how much influence the independent board of commissioners, institutional ownership, managerial ownership, and inventory intentensity have on aggressiveness of corporate. This type of research is a quantitative research with the data used is secondary data sourced from the annual financial statements. The population in this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021 with a total population of 72 companies. The sample selection method selected was purposive sampling and a sample that met the criteria was obtained as many as 19 companies with a total of 57 financial report data. The data analysis method used is descriptive statistics, classical assumption testing, panel data regression and hypothesis testing. The data analysis of this study used statistical calculations using the Eviews version 9. The results of the simultaneous study showed that, independent board of commissioners, institutional ownership, managerial ownership, and inventory intentensity together had aggressiveness of corporate. Based on the results of the partial study shows that independent board of commissioners, institutional ownership, managerial ownership have no effect on aggressiveness of corporate. While of the has inventory intentensity a negative and significant effect on aggressiveness of corporate.Keywords: Independent Board Of Commissioners; Institutional Ownership; Managerial Ownership; Inventory Intentensity; Aggressiveness Of Corporate
NILAI PERUSAHAAN: ARUS KAS OPERASIONAL, CORPORATE SOCIAL RESPONSIBILITY AND GREEN ACCOUNTING Listya Sugiyarti; Pujiyanto Pujiyanto; Sutandijo Sutandijo; Nur Asmilia; Siti Hanah
JURNAL ILMIAH M-PROGRESS Vol 13, No 2 (2023): JURNAL ILMIAH M-PROGRESS
Publisher : JURNAL ILMIAH M-PROGRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/m-pu.v13i2.1068

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh arus kas operasi, tanggung jawab sosial perusahaan, dan green accounting terhadap nilai perusahaan. Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar pengaruh arus kas operasi, tanggung jawab sosial perusahaan, dan green accounting terhadap nilai perusahaan subsektor properti dan real estate. Jenis penelitian ini adalah kuantitatif. Populasi dalam penelitian ini adalah perusahaan property dan real estate yang terdaftar di BEI tahun 2017-2021. Metode pemilihan sampel menggunakan metode purposive sampling, berdasarkan metode ini diperoleh sampel sebanyak 15 perusahaan dengan lama penelitian 5 tahun, sehingga total sampel yang digunakan dalam pengujian peneliti adalah 75 data. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan tahunan (Annual Report) dan laporan keuangan perusahaan property dan real estate. Teknik analisis data menggunakan analisis regresi data panel menggunakan Eviews 12 dan model yang digunakan adalah model estimasi fixed effect (FEM). Hasil penelitian ini menunjukkan bahwa arus kas operasi dan green accounting secara parsial tidak berpengaruh signifikan terhadap nilai perusahaan. Sedangkan hasil Corporate Social Responsibility secara parsial berpengaruh signifikan terhadap nilai perusahaan. Kata Kunci: arus kas operasi, tanggung jawab sosial perusahaan, green accounting, nilai perusahaan
RELEVANSI STABILITAS KEUANGAN BANK TERHADAP RISIKO INVESTASI DAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MEDIASI Sutandijo Sutandijo; Listya Sugiyarti
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 3 (2023): 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.v6i3.708

Abstract

This study aims to test and analyze empirically the relevance of bank financial stability (STAB) to bank stock investment risk (RISK), with dividend policy (DIV) as a mediating variable; and bank company size (SIZE), status of state-owned enterprises (BUMN), and regionally-owned enterprises (BUMD) as control variables. The population in this study are national commercial banks consisting of private banks and BUMN/BUMD banks listed on the Indonesia Stock Exchange for the 2011-2020 period. Using a purposive sampling method, the number of bank companies sampled in this study was 16 bank companies with a total of 160 observations of financial report data (over a 10 year period). In this study, multiple linear regression analysis techniques and Ordinary Least Square models were used with data processing using eviews 9 software. The results of this study indicate that simultaneously STAB, DIV, and the control variables SIZE, BUMN, BUMD have a significant effect on RISK. Meanwhile, partially, STAB and SIZE have a negative effect on RISK in bank stocks. In addition, STAB has a positive effect on DIV, but DIV has no effect on RISK, so it can be concluded that dividend policy is proven not to mediate the effect of financial stability on investment risk in bank stocks.
THE INFLUENCE OF EARNING MANAGEMENT, OPERATIONAL COSTS AND TAX PLANNING ON INCOME TAX PAYABLE Hamida Hunein; Muhamad Arief Hidayat; Listya Sugiyarti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i3.517

Abstract

This study aims to analyze how the variables of Earning Management, Operating Costs, and Tax Planning affect Income Tax Payable in Energy sector companies listed on the Indonesia Stock Exchange. The research method carried out is a quantitative research method with a panel data regression technique and the type of data used in this study is secondary data. In this study, to obtain a sample, special criteria are needed, so the purposive sampling method is used. This study has a population of 87 companies and obtained 19 company samples and the results of observations include 95 research data for five years in the 2019-2023 period. The analysis used in this study was using panel data regression with EViews 13 software. The results of the model selection test in this study show that the best model to use is the Fixed Effect Model (FEM). This study obtained results, namely simultaneously, Earning Management, Operational Costs, and Tax Planning have an effect on Income Tax of Accounts Receivable and partially, Earning Management has no effect on Income Tax of Accounts Receivable, Operational Costs affect Income Tax of Accounts Receivable, Tax Planning has no effect on Income Tax of Accounts Receivable.
ENVIRONMENTAL DISCLOSURE: ENVIRONMENTAL PERFORMANCE, INSTITUTIONAL OWNERSHIP AND AUDIT COMMITTEE PART OF GOOD CORPORATE GOVERNANCE Listya Sugiyarti; Tissa Rahmadhianti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 3 (2024): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i3.256

Abstract

This study aims to determine the effect of Environmental Performance, Institutional Ownership, and Audit Committee part of Good Corporate Governance on Environmental Disclosure. The Good Corporate Governance (GCG) studied is institutional ownership, and audit committees.  The population in this study is Primary Consumer Sector Companies of the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2018-2022. The total sample is 70 Financial Statement data. The sample in this study was determined by purposive sampling method. The data analysis technique used is the E-views Series 12 application. The analysis method used is Quantitative Analysis with an Associative approach. The results of this study show that environmental performance, institutional ownership and Audit Committee simultaneously affect Environmental Disclosure. Environmental Performance affects Environmental Disclosure, Institutional Ownership has no effect on Environmental Disclosure, and Audit Committee has no effect on Environmental Disclosure.
Co-Authors Hamida Hunein Kenny Nadita Mu’amalah Muhamad Arief Hidayat Nur Asmilia Pujiyanto Pujiyanto Siti Hanah Sutandijo Sutandijo Sutandijo Sutandijo Tissa Rahmadhianti