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All Journal Paradigma : Journal of Science, Religion and Culture Studies Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) DEVOSI Jurnal Ilmu Manajemen & Ekonomika Jurnal Keuangan dan Perbankan
Will Andilla Darniaty
STIE Indonesia Banking School
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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EDUKASI EKONOMI KEUANGAN SYARIAH BAGI SISWA SMAN 1 PADANG DAN SMAN 4 PADANG Sardiana, Anna; -, Puspita; -, Zulfison; Amalia, Alvien Nur; Darniaty, Will Andilla; Sabila, Salma
DEVOSI Vol 2 No 2 (2021): Devosi Jurnal Pengabdian Masyarakat
Publisher : LPPM Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/devosi.v2i2.3003

Abstract

The majority of Indonesian are Muslim. As a country with the largest Muslim population, Indonesia has the potential to develop sharia economics and finance, especially in support of funding the priorities of development, such as infrastructure projects, education, and Agriculture. However, the development of sharia finance in Indonesia is not yet in accordance with expectations. This is reflected by the sharia financial market share including banking and insurance that is still relatively small, which is only reached 8.6 percent until January 2019, specifically for new Sharia banking reached 5.6 percent. Departing from this, it is proposed a community dedication to education regarding the Sharia financial economy. The event was held on 14-15 November 2019. The material presented in relation to values and principles of Sharia economics, and introduction of Sharia banking. Overall the event went smoothly. For the future this activity should be done continuously.
Pengaruh Pengungkapan Risiko Terhadap Nilai Perusahaan Dengan Corporate Governance Sebagai Moderating Will Andilla Darniaty; Etty Murwaningsari
Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Vol 6, No 1 (2020): Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Ba
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jemp.v6i1.232

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan risiko sukarela dan pengungkapan risiko wajib terhadap nilai perusahaan, serta pengaruh corporate governance dalam memoderasi hubungan pengungkapan risiko dan nilai perusahaan. Populasi yang digunakan dalam penelitian ini adalah perusahaan industri manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011-2015. Teknik pengambilan sampel menggunakan teknik purposive sampling dengan model analisis adalah model regresi berganda. Hasil penelitian menunjukkan bahwa pengungkapan risiko wajib tidak berpengaruh terhadap nilai perusahaan, sedangkan pengungkapan risiko sukarela berpengaruh terhadap nilai perusahaan. Hasil penelitian juga menunjukkan bahwa corporate governance melalui komposisi komisaris independen tidak mampu memoderasi hubungan pengungkapan risiko dan nilai perusahaan.
TATA KELOLA PERUSAHAAN DAN KEPATUHAN TERHADAP PSAK 60 Will Andilla Darniaty
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2021): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v2i1.39

Abstract

Tata kelola perusahaan merupakan komponen penting pengungkapan karena memungkinkan adanya pemantauan dan pengelolaan yang bersifat top-down. Pengungkapan dapat dimaknai sebagai penyediaan informasi lebih dari apa yang dapat disampaikan dalam bentuk statement keuangan formal. Pengungkapan instumen keuangan di Indonesia diatur dalam Pernyataan Standar Akuntansi Keuangan (PSAK) 60. Penelitian ini bertujuan untuk melihat hubungan tata kelola perusahaan dengan tingkat kepatuhan terhadap PSAK 60 dari tahun 2017-2019. Hasil penelitian menunjukkan bahwa tingkat kepatuhan terhadap PSAK diatas 90%. Ukuran dewan komisaris dan ukuran komite audit berhubungan positif signifikan dengan tingkat kepatuhan terhadap PSAK 60. Komisaris independen, komite audit independen, jumlah rapat komite dan keahlian komite audit tidak berhubungan signifikan dengan tingkat kepatuhan terhadap PSAK 60
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PEMAHAMAN AKUNTANSI PADA MAHASISWA PROGRAM STUDI AKUNTANSI Will Andilla Darniaty; Mayta Tri Lestari; Siti Jumiyati
PARADIGMA : JURNAL ILMU PENGETAHUAN AGAMA, DAN BUDAYA Vol 19 No 2 (2022): PARADIGMA Journal of Science, Religion and Culture Studies
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/paradigma.v19i2.4569

Abstract

This study aims to determine the factors that influence the level of accounting understanding of students in the accounting study program. The population used in this study amounted to 264 students with a total sample of 176 students. The sampling technique used the slovin formula. The variables studied include the competence of lecturers, emotional intelligence and learning styles. The method of data collection is by distributing questionnaires. Methods of data analysis using descriptive analysis and linear regression. The results showed that simultaneously lecturer competence, emotional intelligence and learning style had an effect on the level of accounting understanding of students in the accounting program. Partially, lecturer competence, emotional intelligence and learning style each have a significant positive effect on the level of accounting understanding of students in the accounting program.
Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Dengan Performa Keuangan Sebagai Variabel Mediasi Darniaty, Will Andilla; Aprilly, Rosa Virginia Dara; Nurhayati, Wahyu Tri; Adzani, Syafa Alifiya; Novita, Silvia
Jurnal Keuangan dan Perbankan Vol. 19 No. 2 (2023): Jurnal Keuangan Dan Perbankan, Volume 19 No. 2, Juni 2023
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jkp.v19i2.390

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Good Corporate Governance (GCG) terhadap nilai perusahaan dengan performa keuangan sebagai variabel mediasi pada perbankan dalam KBMI 3 dan KBMI 4 yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Penelitian ini merupakan jenis penelitian kuantitatif yang menggunakan metode purposive sampling sehingga didapatkan sampel sebanyak 12 perusahaan perbankan. Teknik analisis linier berganda dengan dua persamaan digunakan dalam menganalisis data pada penelitian ini. Berdasarkan hasil analisis data dapat disimpulkan bahwa (1) GCG berpengaruh signifikan negatif terhadap performa keuangan, (2) GCG tidak berpengaruh signifikan terhadap nilai perusahaan, (3) performa keuangan berpengaruh signifikan positif terhadap nilai perusahaan, (4) performa keuangan mampu memediasi pengaruh penerapan good corporate governance terhadap nilai perusahaan.
The Influence of Profitability, Leverage and Company Size on Tax Avoidance in Energy Sector Companies Milala, Nico; Darniaty, Will Andilla
Jurnal Ilmu Manajemen dan Ekonomika Vol. 17 No. 1 (2024): Jurnal Ilmu Manajemen dan Ekonomika, Vol. 17, No.1, December 2024
Publisher : Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jime.v17i1.624

Abstract

Tax avoidance is a practice aimed at managing tax expenditures to minimize the amount of tax that must be paid, while still complying with applicable legal regulations. This study uses Profitability (ROA), Leverage (DER), and Firm Size (SIZE) as independent variables that are suspected to influence Tax Avoidance (CETR) as the dependent variable. The research was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The data used is secondary data, derived from the financial statements of energy sector companies listed on the IDX. Sampling was done using a purposive sampling technique, with a sample size of 54 companies and a total of 270 observations. The obtained data were analyzed using multiple linear regression analysis techniques. The results of the study indicate that profitability has a significant positive effect on tax avoidance, leverage does not affect tax avoidance, while firm size has a significant positive effect on tax avoidance. The results of this study are expected to provide theoretical and practical contributions in the fields of taxation and financial management
Pengaruh Modal Intelektual Terhadap Kinerja Perusahaan Pada Perusahaan Consumer Non-Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Periode 2018 – 2022 Darniaty, Will Andilla; Aulia, Azkya Rifdah
Jurnal Keuangan dan Perbankan Vol. 21 No. 1 (2024): Jurnal Keuangan Dan Perbankan, Volume 21 No. 1, Desember 2024
Publisher : STIE Indonesia Banking School

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

Abstract

This study aims to examine the influence of intellectual capital and each of its components on the performance of companies in the consumer non-cyclicals sector. Company performance is measured using ROA (Return on Assets), and intellectual capital is measured using VAIC (Value Added Intellectual Coefficient). The study uses company size (SIZE) and leverage (DER) as control variables. The population in this study consists of consumer non-cyclicals companies listed on the Indonesia Stock Exchange for the period 2018 – 2022. The sample selection in this study uses a purposive sampling technique with a total of 61 companies. This study employs a quantitative method, and the data used are annual reports accessed through the Indonesia Stock Exchange and the companies' websites. Data were processed using E-Views 12 with panel data analysis techniques. The results of the study show that intellectual capital (VAIC) has a positive effect on company performance, VACA has a positive effect on company performance, VAHU has a positive effect on company performance, STVA has a positive effect on company performance, SIZE has a positive effect on company performance, and leverage (DER) has a negative effect on company performance.
Co-Authors -, Puspita -, Zulfison Adzani, Syafa Alifiya AMALIA, ALVIEN NUR Anna Sardiana, Anna Aprilly, Rosa Virginia Dara Aulia, Azkya Rifdah Etty Murwaningsari Mayta Tri Lestari Milala, Nico Novita, Silvia Nurhayati, Wahyu Tri Sabila, Salma Siti Jumiyati