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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ekonomi Jurnal Riset Mahasiswa Akuntansi (JRMA) The Indonesian Accounting Review Riset Akuntansi dan Keuangan Indonesia AKRUAL: Jurnal Akuntansi Journal of Accounting Science Jurnal Riset Akuntansi dan Keuangan Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi Media Mahardhika Jurnal Online Insan Akuntan Akuntansi : Jurnal Akuntansi Integratif Jurnal Karinov Journal of Economics, Business, and Government Challenges Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Jurnal Akuntansi dan Keuangan Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) GREENOMIKA Indonesian Journal of Innovation Studies Procedia of Social Sciences and Humanities Indonesian Journal of Islamic Studies Prosiding University Research Colloquium Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Abdimas Mandalika EJHEAA Journal of Social Comunity Services Intelektualitas Journal of Economics and Economic Policy IECON: International Economics and Business Conference Jurnal Akuntansi IJEFSD Proceeding of International Conference on Social Science and Humanity International Journal of Accounting Innovation Journal of Higher Education and Academic Advancement Jurnal Ilmiah Akuntansi dan Bisnis Open Access DRIVERset Academia Open International Journal of Economic Integration and Regional Competitiveness
Eny Maryanti
Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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Peningkatan Ekonomi Masyarakat melalui Pendampingan Badan Usaha Milik Desa Maryanti, Eny; Biduri, Sarwenda; Sari, Herlinda Maya Kumala
Jurnal KARINOV Vol 6, No 3 (2023): September
Publisher : Institute for Research and Community Service (LP2M), Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um045v6i3p175-178

Abstract

Badan Usaha Milik Desa (BUMDes) diharapkan dapat menggerakkan roda perekonomian masyarakat desa maupun pendapatan pemerintah desa. BUMDes menjawab permasalahan  yang dihadapi oleh UMKM desa Lemujut. Solusi yang ditawarkan oleh BUMDes adalah adanya Kerjasama atau kolaborasi antara BUMDes dengan UMKM. Bumdes menawarkan untuk membantu UMKM dalam kelayakan bisnis UMKM. Dari permasalahan UMKM tersebut besar potensi untuk BUMDes bisa meningkatkan kapasitas UMKM Desa lemujut. Metode yang dilakukan dalam program pengabdian masyarakat ini yaitu metode Participatory Action Research (PAR) yang secara aktif melibatkan masyarakat Desa Lemujut melalui BUMDes Lemujut Sejahtera dalam melakukan kajian suatu tindakan yang sedang berlangsung untuk melakukan suatu perubahan menuju arah yang lebih baik dengan landasan dari rakyat. Hasil dari kegiatan ini adalah ketersedian dari UMKM untuk melakukan sinergiritas dengan BUMDes dan Pemahaman UMKM mengenai Kelayakan bisnis. Kata kunci— UMKM, BUMDes, Kelayakan Bisnis Abstract Village-owned enterprises (BUMDes) are expected to drive the economy of the village community as well as village government revenues. BUMDes answers the problems faced by Lemujut village MSMEs. The solution offered by BUMDes is cooperation or collaboration between BUMDes and MSMEs. BUMDes offers to assist MSMEs in the feasibility of MSMEs businesses. From these MSMEs problems, there is great potential for BUMDes to increase the capacity of Lemujut Village MSMEs. The method used in this community service program is the Participatory Action Research (PAR) method which actively involves the Lemujut Village community through BUMDes Lemujut Sejahtera in conducting a study of an ongoing action to make a change towards a better direction with the foundation of the people. The results of this activity are the availability of MSMEs to synergize with BUMDes and MSMEs understanding of business feasibility. Keywords—Small and Medium enterprises, Village-Owned Enterprises, Legal Feasibility
Alternative Audit Quality Assessment In Overcoming Audit Tenure: Alternatif Penilaian Kualitas Audit Dalam Mengatasi Audit Tenure Rahayu , Ruci Arizanda; Hariyanto, Wiwit; Maryanti, Eny
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.326

Abstract

This study aims to determine how the independence and experience of auditing as an alternative to assessing audit quality and overcoming audit tenure at KAP Subagyo & Luthfi. The method used in this research is an exploratory case study. The data collection method used is documentation, observation, and unstructured interviews. The data analysis technique used in this research is the pattern match technique. The results obtained indicate that independence and audit experience can be used as an alternative to assessing audit quality. In addition, independence and audit experience can overcome the existence of audit tenure.
Apakah Dewan Komisaris Independen Mempunyai Peran Sebagai Variable Moderasi atas Related Party Transaction, Struktur Modal dan Ukuran Perusahaan terhadap Nilai Perusahaan? Maryanti, Eny; Magfiroh, Nailil
Jurnal Akuntansi dan Keuangan Vol. 12 No. 1 (2024): Maret 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i1.14848

Abstract

The aim of this study is to investigate the effects of related party transactions and overall business value on capital structure, company size, and an independent board of commissioners. The manufacturing businesses in the food and beverage subsector that were listed on the Indonesia Stock Exchange between 2017 and 2021 are the focus of this study. The research sample consisted of 60 data points from 12 firms that fulfilled predefined parameters, chosen through the use of purposeful sampling. This study employs a quantitative methodology, with Eviews software serving as the analysis tool. The study's findings demonstrate that the value of a firm is not significantly impacted by transactions involving related parties. On the other hand, a company's value is greatly influenced by its size and capital structure. The independent board of commissioners does not lessen the effect that capital structure and related party transactions have on the value of the company. Nonetheless, the effect of a company's size on its value might be lessened by an impartial board of commissioners. The following policies can be implemented by the business world based on the consequences of the research: First, the business sector needs an optimal capital structure, which includes using debt with suitable limits, in order to draw investors and build company value. In addition, using debt might lessen the tax liability of the business. Secondly, in order to draw in investors, big businesses need to manage their assets well.
The Gender Diversity Executive, Thin Capitalization, Capital Intensity on Tax Avoidance and Firm Value Lestari , Veny Abidatul; Eny Maryanti; Biduri, Sarwenda
AKRUAL: JURNAL AKUNTANSI Vol 16 No 1 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n1.p88-104

Abstract

Introduction/ Main Objectives: The purpose of this study is to ascertain how executive gender diversity, thin capitalization, and capital intensity affect tax evasion and firm value. Background Problems: The main source of income for the Indonesian government, which is used for national development, is taxes. Taxes, however, can be a cost that lowers business profitability because they fluctuate by a company's performance. Research Methods: Quantitative research methodology is employed. Purposive sampling was used in this study to select a sample of manufacturing firms in the food and beverage subsector that were listed on the Indonesia Stock Exchange between 2018 and 2021. 43 businesses provided samples. Using SPSS 26 as the analysis tool, multiple linear regression was used for this study. Findings / Results: The findings indicate that whereas thin capitalization and capital intensity have a substantial impact on tax avoidance, gender diversity has no influence. Thin capitalization and capital intensity have a significant effect on firm value, while gender diversity in the executive has no effect. Conclusion: The research implies that management should take them into account when carrying out legal tax avoidance strategies and that financial managers should pay attention to non-financial factors that could affect a company's worth.
Kualitas Laba: Menjelajahi Ekuitas yang Dinilai Terlalu Tinggi, Manajemen Laba, dan Volatilitas Arus Kas Parmananda, Reza Syarifuddin; Maryanti, Eny
Intelektualitas Jurnal Penelitian Lintas Keilmuan Vol. 1 No. 2 (2024): August
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/intelektualitas.v1i2.2704

Abstract

Penelitian ini menginvestigasi dampak dari ekuitas yang dinilai terlalu tinggi, manajemen laba, dan volatilitas arus kas operasional terhadap kualitas laba, dengan tata kelola perusahaan yang baik sebagai variabel moderasi. Dengan menggunakan metode kuantitatif, penelitian ini menggunakan analisis statistik deskriptif dan analisis regresi berganda dengan SPSS versi 26. Hasil penelitian mengungkapkan bahwa ekuitas yang dinilai terlalu tinggi berpengaruh positif terhadap kualitas laba, sedangkan manajemen laba dan volatilitas arus kas operasional berpengaruh negatif. Selain itu, tata kelola perusahaan yang baik memoderasi hubungan antara ekuitas yang dinilai terlalu tinggi dan kualitas laba, melemahkan dampak manajemen laba dan volatilitas arus kas operasional terhadap kualitas laba. Implikasinya menunjukkan bahwa investor harus berhati-hati dalam berinvestasi, dan strategi harus dikembangkan untuk mengurangi manipulasi pelaporan keuangan. Selain itu, meningkatkan praktik tata kelola perusahaan dapat berkontribusi untuk meningkatkan kualitas laba dan kepercayaan investor.
KARAKTERISTIK KOMITE AUDIT, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP TIMELINESS PELAPORAN KEUANGAN Rahayu, Ruci Arizanda; Chosah, Zalzabela Aagata Widya; Maryanti, Eny
Journal of Economic and Economic Policy Vol. 1 No. 3 (2024): Journal of Economic and Economic Policy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i3.23

Abstract

This study aims to examine the effect of audit committee’s characteristics consist of gender audit committee, meeting frequencies, work experience, firm size, and profitability on the timeliness of corporate financial reporting (Study of Multi-Industry Sector Manufacturing Companies Listed on the IDX in 2018-2021). The research method used is a descriptive quantitative approach. Then the type of data used is secondary data from financial reports on manufacturing companies in various industrial sectors listed on the IDX in 2018-2020. The sampling technique used in this study was using a purposive sampling method and obtaining a sample of 120 financial statements of manufacturing companies in various industrial sectors. The data analysis method in this research is assisted by the SPSS (Statistical Package for the Social Science) application. The results of tests conducted using SPSS revealed that the Gender of the Audit Committee, Company Size, Auditor's Work Experience at KAP did not affect the Timeliness of Financial Reporting. While Profitability and Frequency of Audit Committee Meetings affect the Timeliness of Financial Reporting.
GOOD CORPORATE GOVERNANCE ON CARBON EMISSION DISCLOSURE AND COMPANY PERFORMANCE Maryanti , Eny; Jannah , Etikakhul
Journal of Economic and Economic Policy Vol. 1 No. 3 (2024): Journal of Economic and Economic Policy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i3.42

Abstract

General Background: Climate change and carbon emissions have become pressing global concerns, requiring companies to adopt transparent carbon emission disclosure practices. Specific Background: In Indonesia, the impact of such disclosures on corporate financial performance, particularly in the manufacturing sector, is of growing interest. Corporate governance mechanisms, such as institutional ownership, independent boards of commissioners, and nationality diversity, may influence carbon emission disclosure practices. Knowledge Gap: Limited research has explored the combined influence of these governance variables on both carbon emissions disclosure and financial performance in Indonesia's food and beverage manufacturing sector. Aims: This study aims to analyze the effects of institutional ownership, independent boards of commissioners, and nationality diversity on carbon emissions disclosure and financial performance. Results: The results show that while institutional ownership has no significant effect on carbon emission disclosure or financial performance, both independent boards of commissioners and nationality diversity have a positive influence on carbon emission disclosure. Additionally, independent boards positively affect financial performance, while nationality diversity does not. Novelty: This study highlights the pivotal role of board independence and nationality diversity in promoting environmental transparency, revealing that institutional ownership does not play as crucial a role as expected in either carbon emission disclosure or financial performance. Implications: The findings suggest that enhancing board diversity and independence may improve corporate environmental practices, but more strategic oversight is needed to translate these practices into financial performance improvements.
Determinants of Managerial Performance in Muhammadiyah Universities: Innovation and SDG’s 12 Sarwenda Biduri; Eny Maryanti; Sigit Hermawan; Fadilla Rahmawati; Cicik Suciati
Jurnal Akuntansi Vol. 14 No. 2 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.2.164-170

Abstract

This study aims to formulate Determinants of Improving Managerial Performance of Muhammadiyah Universities with Innovation Performance as a Moderating Variable for Achieving SDG's No. 12. The research method used is quantitative method with data collection through questionnaires. The research sample was all employees of Muhammadiyah Universities in East Java. The results showed that Information Technology has no effect on Managerial Performance, Budget Participation has no effect on Managerial Performance, but Total Quality Management (TQM) affects Managerial Performance. Furthermore, Innovation Performance can moderate the effect of Information Technology and Total Quality Management (TQM) on Managerial Performance, but cannot moderate the effect of Budget Participation on Managerial Performance. This study implies that improving the Managerial Performance of Muhammadiyah Universities can be done by implementing Total Quality Management (TQM) and supported by Innovation Performance as a moderating variable. This research is expected to be a reference for further research related to improving Higher Education Managerial Performance.
Social Media, Learning Media, and the Internet on Accounting Student's Interest in Learning During a Pandemic Rahayu, Ruci Arizanda; Maryanti, Eny; Ni'mah, Siti Awalin
GREENOMIKA Vol. 5 No. 1 (2023): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2022.05.1.3

Abstract

This study aims to determine social media, learning media and the internet on accounting students' interest in learning during a pandemic. This type of quantitative research with hypothesis testing. The data processed in this study consisted of students of the Muhammadiyah Sidoarjo University accounting study program class of 2018-2019. Observations made in this study by distributing online questionnaires to accounting students from the 2018-2019 class as a method of data collection. Then obtained as many as 220 respondents by using the slovin formula in sampling. The sampling technique used is probability sampling technique using simple random sampling. The analysis technique used in this study is the analysis technique of validity testing, reliability testing, and multiple linear regression analysis using SPSS Version 26 software. The results of this study prove that social media has a significant effect on accounting students' learning interest during a pandemic; learning media has a significant effect on accounting students' interest in learning during a pandemic; the internet has had a significant effect on the learning interest of accounting students during a pandemic.
TAX PLANNING, PROFITABILITY, AND GOOD CORPORATE GOVERNANCE ON EARNINGS MANAGEMENT WITH COMPANY SIZE AS A MODERATING VARIABLE Aisyah Firdaus, Nisrina; Maryanti, Eny
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 19 No. 2 (2024): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v19i2.20310

Abstract

There are factors that are considered to influence earnings management, namely tax planning, profitability and good corporate governance. In this research, the company size variable will be added as a moderating variable to prove its influence on these three factors. The population in this research are Consumer Sector listed on the Indonesia Stock Exchange in 2019-2022 with a total population of 76 companies. The sampling technique uses purposive sampling by selecting several criteria. This research uses IBM SPSS Version 26 software with multiple linear regression analysis or MRA. The results showed that tax planning has no effect on earnings management, but profitability and good corporate governance negatively affect earnings management. Meanwhile, company size is unable to moderate the effect of tax planning on earnings management but company size is able to weaken the effect of good corporate governance on earnings management. Companies are expected to be able to prevent and reduce opportunistic actions and continuously evaluate all policies for the future.
Co-Authors ABDUL MUIZ MUZAQI Afridah, Naylatul Ainun Mala Nabila Aisha Hanif Aisyah Firdaus, Nisrina Alfi Atus Zumro Alifin, Khoerun Alsaf Pebrianggara Anggie Nur Cahyani Aprilia, Ayu Dwi Ayu Faizatul Machmuda Bambang Tjahjadi Bayu Hari Prasojo Bidur, Sarwenda Chosah, Zalzabela Aagata Widya Cicik Suciati Dessy Rima Sekar Sari Devi Prameswari Dewi Ratiwi Meiliza Dewi, Ade Annisa Dina Ananda Nur Amalia Duwi Rahayu Dwi Afifatul Riszqiya Dwi Larasati K H Elisa Widya M Elisya, Reza Marcelina Ellanda Martha Adelia Endah Permatasari Essa Ries Ahmed Fadilla Rahmawati Fadlillah, Fanny Fatma Agustin Ningrum Fauziah, Luluk Putri Fibrianti Khoirunnisa’ Firnata, Tifani Angga Fityan Izza Noor A Heri Widodo Herlinda Maya K. Herlinda Maya Kumala Sari, Herlinda Maya Kumala Hikmah Etikasari Ika Putri Mujirahayu Jannah , Etikakhul K., Herlinda Maya Kibtiyah, Mariatul Kumala Sari , Herlinda Maya Laila Rahayu Lestari Lestari , Veny Abidatul Luluk Putri Fauziah Magfiroh, Nailil Maya Novitasari Milasari, Anis Muzaqi, Abdul Muiz Nafi'atuz Zulfah Naylatul Afridah Ni'mah, Siti Awalin Nikmah Nurhidayah Nindy Ellyn Ningrum, Aprilia Widya Novitasari, Vivy Nugroho, Hendy Nurwahyu Nur Fadhila, Shafira Nurani, Etika Vira Nurasik Nurasik Nurasik nuriya, Sinta Nuriza, Vivin Parmananda, Reza Syarifuddin Permatasari, Endah Prasetyo Utomo Priyantoko, Mochammad Annas Dwi Putra, Icksa Abdi Putri, Vera Ardana Qorry Tsaniatuzaima Rahayu , Ruci Arizanda Rahma Dewi, Santi Rahma, Zamruda Rahmadini, Elvara Rizky Reni Dwi Jayanti Risha Tri Amanda Rizky Eka Febriansah Rizky Nur Wahyuningsih Rizqollatifah, Sakinah Alfi Rosi Adisciya Saffitri Ruci Arizanda Rahayu Ruci Arizanda Rahayu Saniyah Kholidiyah Santi Rahma Dewi Santi Rahma Dewi Sartika Sartika Sarwenda Bidur Sarwenda Biduri Sarwenda Biduro Satriaji, Muhammad Bhakti Dede Sigit Hermawan Sintha Wahyu Arista Siti Faiqotul Himmah Soeprijanto, Noerwachid Suci Kusuma Wardani Sucik Nurul Aini Sukma Aji Veronika Maharani Lim Wahyu Ningsih Wahyuningsih, Rizky Nur Wildah Nihayatul Fithri, Wildah Nihayatul Wiwit Hariyanto Yenny Wulansari Yolanda Nova Nur Frabella