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<![CDATA[PENGARUH BOOK TAX DIFFERENCE TERHADAP RELEVANSI NILAI INFORMASI LABA ]]>
<![CDATA[Pratana Puspa Midiastuty]]>;
<![CDATA[Eddy Suranta]]>;
<![CDATA[Lidya Ofprama Dita]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 6 No. 1 (2020): Mei 2020 ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v6i1.2706
<![CDATA[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).]]>
<![CDATA[PEMBERDAYAAN MASYARAKAT MELALUI PELATIHAN PENGELOLAAN BADAN USAHA MILIK DESA (BUMDES) PADA KECAMATAN UJAN MAS KABUPATEN KEPAHIANG ]]>
<![CDATA[Fachruzzaman Fachruzzaman]]>;
<![CDATA[Eddy Suranta]]>;
<![CDATA[Abdullah Abdullah]]>;
<![CDATA[Nikmah Nikmah]]>;
<![CDATA[Pratana Puspa Midiastuty]]>;
<![CDATA[Isma Coryanata]]>
<![CDATA[ Jurnal INDONESIA RAYA (Pengabdian pada Masyarakat Bidang Sosial, Humaniora, Kesehatan, Ekonomi dan Umum) Vol 4, No 1 (2023) ]]>
Publisher : <![CDATA[Perkumpulan Dosen Muda Bengkulu ]]>
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DOI: 10.37638/indonesiaraya.4.1.11-16
<![CDATA[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.]]>
<![CDATA[PENGARUH STRUKTUR MODAL, KINERJA KEUANGAN, PERTUMBUHAN DAN UKURAN BANK TERHADAP NILAI BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) ]]>
<![CDATA[Vebry Charolina]]>;
<![CDATA[Eddy Suranta]]>
<![CDATA[ JURNAL FAIRNESS Vol. 12 No. 2 (2022): Vol. 12 No. 2 (2022) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/fairness.v12i2.36960
<![CDATA[This study aims to provide empirical evidence of the influence of capital structure, financial performance, growth, and bank size on the value of Islamic banks listed on the Indonesia Stock Exchange (IDX) using the observation period from 2014 - 2019. Data collection methods using a purposive sampling method using quarterly financial statement data so that the number of observations amounted to 29 observations. The test results show that the ratio of capital structure (DER) and financial performance (ROA) as a proxy for financial performance affect the value of Islamic banks while the growth and size of the company does not affect the value of Islamic banks.]]>
<![CDATA[Predicting Future Cash Flows Using Autoregressive Integrated Moving Average (ARIMA) ]]>
<![CDATA[Vika Fitranita]]>;
<![CDATA[Rola Tri Rahayu]]>;
<![CDATA[Eddy Suranta]]>;
<![CDATA[Nikmah Nikmah]]>;
<![CDATA[Halimatusyadiah Halimatusyadiah]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 2 (2024): April ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v12i2.5450
<![CDATA[This study aims to provide empirical evidence of the ability of operating cash flows to predict future cash flows, ability of net income to predict future cash flows and proves that net income is better at predicting future cash flows compared to operating cash flows. This study was tested using autoregressive integrated moving average analysis. The samples used in this study are tourism, hotel, and restaurant companies listed on the Indonesian Stock Exchange in 2018-2022. The sample in this study was selected using purposive sampling method with a total sample of 418 observations. Before forecasting, the stationarity of the data is seen through ACF and PACF plots and unit root test. The results showed that the operating cash flow data did not meet the assumption of stationarity, so the first differencing process was carried out so that the data obtained was stationary so that the best operating cash flow model for predicting future cash flows was the ARIMA model (3,1,0) and for net income data, it had fulfilled the stationarity assumption, so it was not the differencing process is carried out so that the best model of net income is in forecasting ARIMA's future cash flows (3,0,0).]]>
<![CDATA[Pengujian Pola Siklus Arus Kas dalam Memprediksi Kebangkrutan ]]>
<![CDATA[Eddy Suranta]]>;
<![CDATA[Pratana Puspa Midiastuty]]>;
<![CDATA[Rini Indriani]]>;
<![CDATA[Anton Robiansyah]]>
<![CDATA[ Jurnal Akuntansi Vol. 13 No. 2 (2021): Vol 13 No 2 (2021) ]]>
Publisher : <![CDATA[Universitas Kristen Maranatha ]]>
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DOI: 10.28932/jam.v13i2.3890
<![CDATA[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]]>
<![CDATA[ANALISIS PERBEDAAN KINERJA PERUSAHAAN PADA SEKTOR PERBANKAN SEBELUM DAN SEMASA COVID-19 ]]>
<![CDATA[Dea Aprilia Damayanti]]>;
<![CDATA[Vera Puji Lestari]]>;
<![CDATA[Nadia Elvita Sari]]>;
<![CDATA[Eddy Suranta]]>
<![CDATA[ Prosiding SEMANIS: Seminar Manajemen Bisnis Vol. 1 No. 1 (2023): Februari 2023 ]]>
Publisher : <![CDATA[Prosiding SEMANIS: Seminar Manajemen Bisnis ]]>
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<![CDATA[This study aims to determine whether there are differences in company performance in the banking sector consisting of Earning Per Share (EPS), Return on Assets (ROA), Return on Equity (ROE), Net Interest Margin (NIM), and Operational Costs and Operating Income. . This study uses signal theory. The population and sample used in this study are banking companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period with several pre-existing sample criteria with 50 observations with a total of 25 companies. The method used is the Independent Sample t Test method. From the results of this study it is known that Earning Per Share (EPS), Return on Assets (ROA), and Operational Costs and Operating Income do not significantly influence company performance while Return onEquity (ROE), and Net Interest Margin (NIM) has a significant effect on company performance]]>
<![CDATA[DETEKSI FRAUDULENT FINANCIAL REPORTING: GABUNGAN MODEL BENEISH M-SCORE DAN ALTMAN Z-SCORE ]]>
<![CDATA[Gusnan Mulyadi]]>;
<![CDATA[Eddy Suranta]]>;
<![CDATA[Pratana Puspa Midiastuty]]>;
<![CDATA[Anton Robiansyah]]>
<![CDATA[ Prosiding SEMANIS: Seminar Manajemen Bisnis Vol. 1 No. 1 (2023): Februari 2023 ]]>
Publisher : <![CDATA[Prosiding SEMANIS: Seminar Manajemen Bisnis ]]>
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<![CDATA[This study aims to provide empirical evidence of the influence of financial leverage ratios, profitability, asset composition, and liquidity on fraudulent financial reporting). This study uses agency theory and GONE theory. The population used is manufacturing companies listed on the Indonesia Stock Exchange with an observation period of 2010-2021. The sample used was 75 companies with a total of 207 observations. The dependent variable in this study is fraudulent financial reporting which is a categorical variable that is a combination of the Beneish M-Score and Altman Z-Score models and the independent variables used are the ratio of financial leverage, profitability, asset composition, and liquidity. Testing the hypothesis using logistic regression and the results of the study prove that profitability, asset composition, and liquidity affect the probability of fraudulent financial reporting]]>
<![CDATA[PENGARUH STRUKTUR MODAL TERHADAP KINERJA PERUSAHAAN BERDASARKAN SIKLUS HIDUP PERUSAHAAN PADA MASA COVID-19 ]]>
<![CDATA[Mantini Kriswanti]]>;
<![CDATA[Lina Nabilah Daulay]]>;
<![CDATA[Alis Akbar]]>;
<![CDATA[Eddy Suranta]]>
<![CDATA[ Prosiding SEMANIS: Seminar Manajemen Bisnis Vol. 1 No. 1 (2023): Februari 2023 ]]>
Publisher : <![CDATA[Prosiding SEMANIS: Seminar Manajemen Bisnis ]]>
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<![CDATA[This study aims to examine the effect of capital structure on company performance based on the company's life cycle during the COVID-19 period. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX), but in this study only 76 companies were sampled. The capital structure in this study uses the ratio of total debt to total equity, and the company's performance uses the ratio of net income to total assets. The company life cycle in this study uses cash flow patterns from operating, investing, and financing activities. In this study, capital structure has a negative effect on company performance at the introduction, growth, and decline stages. However, the capital structure does not affect the company's performance at the mature and shakeout stages.]]>
<![CDATA[Dampak dari auditor quality, financial stability, dan financial target terhadap fraudulent financial reporting ]]>
<![CDATA[Deasy Emalia]]>;
<![CDATA[Pratana Puspa Midiastuty]]>;
<![CDATA[Eddy Suranta]]>;
<![CDATA[Rini Indriani]]>
<![CDATA[ Studi Ilmu Manajemen dan Organisasi Vol 1 No 1 (2020): April ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/simo.v1i1.21
<![CDATA[Purpose: This study aims to provide empirical evidence of the effect of auditor quality, financial stability, and financial targets on fraudulent financial reporting. Research methodology: This research was quantitative descriptive combining the Beneish M-Score and Springate's Model in predicting fraudulent financial reporting. The sample in this study was non-financial companies listed on the Indonesia Stock Exchange with an observation period of 2010-2018. The sampling technique was purposive sampling and 1120 observations were obtained. Data processing was done using SPSS version 22 with logistic regression. Results: The results of the study prove that the auditor quality variable has a probability of a negative effect on FFR where the companies audited by BIG4 are able to minimize fraudulent financial reporting. Financial targets have negative effect on FFR, which means the lower the financial target, the greater the probability of the company to do fraudulent financial reporting. While the financial stability variable is negatively expected influencing the fraudulent financial reporting variable. Limitations: This study only used a sample of non-financial companies listed on the Indonesia Stock Exchange in 2010-2018 and met the criteria. The dependent variable fraudulent financial reporting was measured by the Beneish M-Score model and the Springate’s Model. The independent variable was auditor quality, financial stability, and financial target. Contribution: This research is expected to be able to enrich the literature and references that can be used as a reference in other studies as well as in the company. The results of this study are expected to provide a deeper understanding of how to predict fraudulent financial reporting using the Beneish M-Score and Springate’s Model. Keywords: Financial reporting, Auditor quality, Financial stability, Financial target]]>
<![CDATA[PENGARUH SIKLUS HIDUP PERUSAHAAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN DIVIDEN ]]>
<![CDATA[Yasmina Dian Sativa]]>;
<![CDATA[Eddy Suranta]]>
<![CDATA[ Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting ]]>
Publisher : <![CDATA[Faculty of Economics and Business Universitas Pelita Harapan ]]>
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<![CDATA[This study aims to provide empirical evidence of the influence of the corporate life cycle and institutional ownership on dividend policy. Dividend policy is measured by DivRate, DivTA, and DivPAT. The corporate life cycle is divided into 3 stages, namely growth, mature, and stagnant, which are measured using a multivariate cross-sectional approach by calculating the median values of median age, median sales growth, and median dividend policy. Institutional ownership is measured based on the percentage of institutional share ownership relative to total outstanding shares. The study sample of manufacturing companies listed on the IDX in 2015-2024. The sample selection method is the purposive sampling method which totals 342 observations. The results show that the corporate life cycle has an effect on dividend policy using the proxies DivRate, DivTA and DivPAT. Companies in the mature stage were not found to pay higher dividends than companies in the growth stage. Companies in the stagnant stage were found to pay higher dividends than companies in the growth stage. Companies in the stagnant stage paid higher dividends than companies in the mature stage. The results of further research prove that institutional ownership has a positive influence on dividend policy using the proxies DivRate, DivTA and DivPAT.]]>
