Article Per Year (5 Year)
p-Index From 2021 - 2026
3.049
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal EMT KITA Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Accounting and Business Journal Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Journal of Islamic Economics Lariba Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Jurnal Akuntansi dan Keuangan West Science West Science Interdisciplinary Studies West Science Interdisciplinary Studies West Science Islamic Studies Jurnal EKSPLOLHUM
Retnawati Siregar
Universitas Medan Area
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

Published : 23 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 23 Documents
Search

 1   2   3 
ANALISIS DAMPAK PENERAPAN PSAK 73 TERHADAP KINERJA KEUANGAN PERUSAHAAN RITEL YANG TERDAFTAR DI BEI Deviana, Cut; Sebayang, Minda Muliana Br; Siregar, Retnawati
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 2 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i2.157

Abstract

Indonesian Accounting Standard Board published PSAK 73 to replace the existing lease PSAK 30, effective from 1 January 2020. There is only be one single model to recognize lease, a in lessee’s book which requires lessee to record all lease transactions as right-use assets and leases liabilities. The purpose of this study is to analyze the impact of the implementation of PSAK 73 on the financial position statements and financial ratios retail companies listed on the Indonesia Stock Exchange in 2018 and 2019. This study uses a quantitative descriptive approach by applying the constructive lease capitalization method. The samples in this research are retail companies listed on the BEI in 2018 dan 2019 according to predetermined criteria, namely PT Matahari Departement Store dan PT Matahari Putra Prima Tbk. The results of the study indicate that the implementation of PSAK 73 has an effect on the financial position statements and income statements of retail companies. In the financial position statement, the value of assets and liabilities has increased significantly, while equity has decreased significantly. In the income statement, there has been an increase in total profit. ROA ratios, ROE ratios, DAR ratios, and DER ratios, increased after the application of PSAK 73 on leases.
PENGARUH PERENCANAAN PAJAK DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Sihombing, Talenta Br.; Siregar, Retnawati; Sembayang, Minda Muliana Br
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 2 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i2.159

Abstract

This research was conducted to determine the effect of tax planning and company size on earnings management in mining companies listed on the Indonesia Stock Exchange from 2020-2022. The type of researchquantitative with an associative causal approach. The population consists of 41 mining companies, with 25 companies selected using purposive sampling techniques over the period3 years with a data volume of 75. The processing technique uses analysis multiple linear regression. The research results show that partially tax planningIt significantly affects earnings management, while company size does not. significantly influences earnings management. Simultaneously, tax planning and company size significantlyinfluence earnings management.
PENGARUH SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PADA PT. PERKEBUNAN NUSANTARA IV REGIONAL 1 Bella Wasistha Matanari; Retnawati Siregar; Ali Usman
EKSPOLHUM Vol. 1 No. 2 (2024): Agustus
Publisher : SUAN PUBLISHER

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

Abstract

This study aims to find out the report on the realization This research aims to determine the influence of accounting information systems and internal control on the quality of financial reports at PT. Perkebunan Nusantara IV Regional 1. This research uses primary data. Primary data is obtained from answers to a series of statements in the form of a questionnaire to PT employees. Perkebunan Nusantara IV Regional 1, totaling 60 respondents. The sampling technique in this study used the Saturated Sampling Technique, where all the population in this study was sampled. In this study, the population and samples taken were all employees of PTPN IV in the finance department, totaling 60 people. This research uses multiple linear regression analysis techniques. Based on the results of partial testing of the Accounting Information System on the Quality of Financial Reports, the calculated t value was 6.023 > 1.672 and had a significant number of 0.011 < 0.05. Based on the results of partial testing of the Internal Control variable on the Quality of Financial Reports, the calculated t value was 2.699 > 1.672 and had a significant number of 0.000 < 0.05. When compared with the Ftable value, Fcount > Ftable, or 16.520 > 3.092, thus it can be concluded that all independent variables (X1 and X2) simultaneously influence the dependent variable (Y).
Co-Authors Agus Agus Ali Usman Bella Wasistha Matanari Dahrul Siregar Desy Astrid Anindya Deviana, Cut Dinda Talya Sari Hasbiana Dalimunthe Hidayat, Thezar Fiqih Ilham Ramadhan Nasution Irma Kalijunjung Hasibuan Kamilah, Kamilah Laili, Isnainiah Linda Lores Lores, Linda Loso Judijanto M. Shabri Abd. Majid Marliyah Mita Wulandari Muhammad Adil Arifin Muhammad Ramadhan Nurmaidah, Nurmaidah Rahman Rahman Rama Dani Sabil Mokodenseho Saparuddin Siregar Sebayang, Minda Muliana Br Sembayang, Minda Muliana Br Shohib Muslim Sihombing, Talenta Br. Sihotang, Lasti Sirait, Devi Ayu Sudarmanto, Eko Sugiharti Sugiharti Tuti Anggraini Utami, Tasya Wan Suryani Wan Wan Suryani Warsani Purnama Sari