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All Journal Journal of Economics, Business, & Accountancy Ventura I-Finance Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Akuntansi JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN The Indonesian Journal of Accounting Research Studi Ilmu Manajemen dan Organisasi Jurnal Indonesia Raya Jurnal Fairness Jurnal Akuntansi
Pratana Puspa Midiastuty
Universitas Bengkulu
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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Analisis Hubungan Struktur Kepemilikan Manajerial, Nilai Perusahaan dan Investasi Dengan Model Persamaan Linear Simultan Eddy Suranta; Pratana Puspa Midiastuty
The Indonesian Journal of Accounting Research Vol 6, No 1 (2003): JRAI January 2003
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.91

Abstract

The research is purported to observe the influence of managerial ownership and board size toward firm value and investment. The empirical examination is carried out in two regression model namely the ordinary least square which purpose to observe a non-monotonic relationship between the managerial ownership toward firm value and investment. The second regression model used a simultaneous equation system of the two-stage least square (2SLS) to observe if firm value and investment influenced by managerial ownership and board size.The results of empirical examination using OLS indicate that managerial ownership relationship and firm value are linear and negative and using 2SLS indicate a similar result with result of OLS regression. This result indicated that the managerial ownership constitute exogenous variable toward firm value. The next examination results in using OLS indicate managerial ownership cannot be predicting influence and using 2SLS the result is different by paramater estimation. The whole results gives evidence that managerial ownership constitute exogenous variable. The final examination result indicates that shareownership by board of director and a commissioner as exogenous variables toward firm value and investment.
PENGARUH BOOK TAX DIFFERENCE TERHADAP RELEVANSI NILAI INFORMASI LABA Pratana Puspa Midiastuty; Eddy Suranta; Lidya Ofprama Dita
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 6 No. 1 (2020): Mei 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i1.2706

Abstract

This research aims to test the book-tax difference towards the value relevance of earning information presented by the company. The value relevance of earning information in this study measured using market value equity proxy. This study classifies the sample of firms into a High ETR group and Low ETR groups based on the calculation of effective tax rate (ETR). The sample of this research is 85 manufacturing companies listed on the Indonesia stock exchange in 2015-2018. The Method of data collecting was using a purposive sampling technique. The data using ANOVA Test-Compare to find out whether there is a difference between the book-tax difference at companies that include High ETR and Low ETR, and multiple linear analysis using SPSS software find out whether companies with the large book-tax difference and included a group of Low ETR has the informational value relevance of earnings is low. The result showed that there is a difference in book income and taxable income on the company's aggressive (Low ETR) and not aggressive (High ETR). The company did the aggressiveness of the tax (Low ETR) has the value relevance of information lower than the company did not do tax aggressiveness (High ETR).
PEMBERDAYAAN MASYARAKAT MELALUI PELATIHAN PENGELOLAAN BADAN USAHA MILIK DESA (BUMDES) PADA KECAMATAN UJAN MAS KABUPATEN KEPAHIANG Fachruzzaman Fachruzzaman; Eddy Suranta; Abdullah Abdullah; Nikmah Nikmah; Pratana Puspa Midiastuty; Isma Coryanata
Jurnal INDONESIA RAYA (Pengabdian pada Masyarakat Bidang Sosial, Humaniora, Kesehatan, Ekonomi dan Umum) Vol 4, No 1 (2023)
Publisher : Perkumpulan Dosen Muda Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/indonesiaraya.4.1.11-16

Abstract

BUMDes diharapkan dapat memberikan kontribusi bagi masyarakat dan desa dalam upaya pengembangan usaha, pembangunan desa, dan juga pemberdayaan masyarakat. Akan tetapi pada kenyataanya BUMDes yang ada di Kecamatan Ujan Mas Kabupaten Kepahiang belum secara optimal memberikan kontribusinya. Kegiatan BUMDes hanya menjalankan usaha simpan pinjam dan toko menjual sembako dengan skala kecil. Permaslahan yang dihadapi oleh BUMDes yaitu kurangnya program kegiatan pemberdayaan masyarakat dan tingkat ekonomi masyarakat desa khususnya di Kecamatan Ujan Mas Kabupaten Kepahiang. Metode pendekatan yang dilakukan dalam kegiatan pengabdian ini adalah dengan melakukan pelatihan pada kepala desa, perangkat desa, pengelola BUMDes dan perwakilan anggota masyarakat di Kecamatan Ujan Mas Kabupaten Kepahiang sebanyak 40 orang. Hasil dari pengabdian ini tentunya BUMDes sebagai badan usaha yang memanfaatkan dana desa dapat memberikan kontribusi lebih bagi masyarakat dan desa. Adanya komitmen bersama dari seluruh warga desa untuk menjadikan desa mereka memiliki usaha yang dijalankan melalui BUMDes yang modalnya bukan saja berasal dari dana desa juga bisa berasal dari investasi masyarakat desa maupun dari dana pinjaman. BUMDes dapat mengatasi permasalahan-permasalahan BUMDes terkait dengan pembayaran gaji bagi pengelola BUMDes, Optimalisasi pengelolaan potensi wisata, dan BUMDes supaya dapat mengoptimalkan peningkatan pendapatan terutama BUMDes yang bergerak dibidang usaha jual beli sembako.
Analisa Faktor-Faktor yang Mempengaruhi Penerapan Konservatisme Akuntansi pada Perusahaan Real Estate yang Terdaftar Di Bursa Efek Indonesia Tahun 2012 – 2016 Aang Sugianto; Pratana Puspa Midiastuty
JURNAL FAIRNESS Vol. 12 No. 3 (2022): Vol. 2 No. 3 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v12i3.36972

Abstract

The study aims to examine the effect of company size, capital investment, litigation, institutional ownership structure growth opportunity, tax. Against accounting conservatism this study population is all real estate companies listed on the Indonesia stock exchange in 2012-2016. The sample is determined based on the method purposive sampling, so as many as 45 companies were sampled. With a total of 225 observation data analysis techniques using multiple linier regression analysis with accounting conservatism as the dependent variable. Company size, capital investment, litigation, institutional ownership, structure, growth opportunity has no influence on accounting conservatism, which has an influence on accounting conservatism is only tax planing.   The study aims to examine the effect of company size, capital investment, litigation, institutional ownership structure growth opportunity, tax. Against accounting conservatism this study population is all real estate companies listed on the Indonesia stock exchange in 2012-2016. The sample is determined based on the method purposive sampling, so as many as 45 companies were sampled. With a total of 225 observation data analysis techniques using multiple linier regression analysis with accounting conservatism as the dependent variable. Company size, capital investment, litigation, institutional ownership, structure, growth opportunity has no influence on accounting conservatism, which has an influence on accounting conservatism is only tax planing.  
Pengujian Pola Siklus Arus Kas dalam Memprediksi Kebangkrutan Eddy Suranta; Pratana Puspa Midiastuty; Rini Indriani; Anton Robiansyah
Jurnal Akuntansi Vol. 13 No. 2 (2021): Vol 13 No 2 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i2.3890

Abstract

Abstract The pattern of cash flow from operating, investing, and financing activities of each company is one of the important information for many parties, especially in predicting company performance and the probability of bankruptcy. The cash flow pattern used in this study uses 8 forms of cash flow patterns. The data collected consisted of 96 companies listed on the Indonesia Stock Exchange with an observation period of 2010 to 2019. The purpose of this study was to determine whether there are differences in any cash flow patterns between companies that went bankrupt and those that did not. This study further aims to prove the cash flow patterns of operating, investing, and financing activities can be used to predict the probability of bankruptcy. The results prove that there are significant differences in cash flow patterns between companies that have gone bankrupt and those that are not. The results of further research prove that the company has the greatest probability of bankruptcy when the company has negative operating cash flows, positive cash flows from investing activities and positive cash flows from financing activities. Furthermore, the company experiences the probability of bankruptcy when the company has negative operating and investing cash flows with positive cash flows from financing activities. The company does not have a probability of bankruptcy when the company has positive operating cash flow with negative investment cash flow and positive cash flow from financing activities. Keywords: Bankruptcy, Cash Flow Pattern, Cash Flow from Operating, Cash Flow from Investing, and Cash Flow from Financing
Co-Authors Aang Sugianto Abdullah Abdullah Antonius Dwi Maryadi Ariana Satri Andina Deasy Emalia Devanus Abelingga Eddy Suranta Edy Suranta Fachruzzaman - Gading Ruchiatna Isma Coryanata Lidya Ofprama Dita Nikmah Nikmah Oriza Zea Sabrina Rini Indriani Robiansyah, Anton Suparsiyem Suparsiyem Tiara Ulfa Inanda Trie Lestari