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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN AKUNTABILITAS Jurnal Studi Pemerintahan EKSPANSI JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Adi Widya : Jurnal Pengabdian Masyarakat JCES (Journal of Character Education Society) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Minda Baharu JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Equity Sehat Masada Jurnal Abdimas ADPI Sosial Dan Humaniora Jurnal Keperawatan Wiyata Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam English Language, Linguistics, and Culture International Journal (ELSTIC-IJ) Journal of Sustainable Community Development Equity
Nanik Lestari, Nanik
Politeknik Negeri Batam
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Pengaruh Manajemen Laba dan Tax Avoidance terhadap Nilai Perusahaan dengan Kualitas Audit sebagai Variabel Moderasi Nanik Lestari; Selvy Agita Ningrum
Journal of Applied Accounting and Taxation Vol 3 No 1 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (877.942 KB) | DOI: 10.5281/zenodo.1305187

Abstract

Penelitian ini dilakukan untuk meneliti pengaruh manajemen laba dan tax avoidance terhadap nilai perusahaan dengan kualitas audit sebagai variable moderasi. Pengukuran manajemen laba dilakukan dengan menggunakan Discretionary Accrual dengan menggunakan model Jones dimodifikasi, tax avoidance dengan menggunakan Effective Tax Rate (ETR) dan kualitas audit diukur menggunakan variabel dummy yaitu penggolongan auditor KAP Big Four dan auditor KAP Non-Big Four. Sampel yang digunakan dalam penelitian ini adalah 365 perusahaan yang sudah terdaftar di Bursa Efek Indonesia pada tahun 2012-2015 dan khusus untuk variable tax avoidance periode yang digunakan tahun 2006-2015.. Berdasarkan hasil hipotesis dalam penelitian ini, menunjukan bahwa (1) manajemen laba tidak berpengaruh signifikan terhadap nilai perusahaan, (2) tax avoidance berpengaruh signifikan negatif terhadap nilai perusahaan, (3) variabel moderasi kualitas audit tidak mempengaruhi hubungan manajemen laba terhadap nilai perusahaan, (4) variabel moderasi kualitas audit tidak mempengaruhi hubungan tax avoidance terhadap nilai perusahaan.
Calculation of Financial Ratios on PT ACE Hardware Indonesia Tbk Jessica Gabrella Kuhon; Nanik Lestari
Journal of Applied Accounting and Taxation Vol 1 No 1 (2016): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.1307272

Abstract

The purpose of this research was to find out how the development ratio of liquidity, solvency and profitability at PT ACE Hardware Indonesia Tbk. Data used are descriptive data in the form of financial statements, financial position report, income statement, and cash flow statement PT ACE Hardware Indonesia Tbk 2009-2014 period obtained from Indonesia stock exchange official website "http://www.idx.co.id". The research results showed that the ratio of liquidity at PT ACE Hardware Indonesia Tbk very good in guarantee obligations as seen from the current ratio of 181%, 781, 508%, 585%, 400%, and 508%, whereas the quick ratio of 659%, 382%, 157%, 144%, 42% and 96%. Inventory turnover ratio amounted to 6.98 8.08 times, times, 2.93 times, 3.67 times, 1.62 times and 1.94 times. If seen from the solvency ratio of the growth and financial performance are still in good condition as seen from debt to total asset ratio of 10%, 20%, 15%, 15%, 10% and 19%. The times interest earned ratio of 96435.16 times, 12 times, 12 times, 235.26 times, 181.48 176.92 times and times. The performance and development of the company can also be seen from the side i.e. profitability ratio profit margin on sales amounted to 11%, 20%, 11%, 13%, 12% and 12% and the rate of return on assets amounted to 14%, 16%, 20%, 25%, 18% and 20%.
Procedure of Compulsory Dues Re-citing a Ship at PT Jasa Raharja (Persero) Nanik Lestari; Kartika Wichita Aprilyani Haryaman
Journal of Applied Accounting and Taxation Vol 1 No 2 (2016): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.1306835

Abstract

This research aims to know the procedures in carrying out compulsory dues re-citing a ship using a cupon. In the discussion of the method of coupon in the procedure along with prospective partners in advance. After the deal, the service staff raharja will report the number of passengers/coupons were sold and checking stock coupons before doing the billing will be entered on the cash receipts services raharja. The result of the receipt of billing data will be inputted into DASI JR system, after that it will be verified and authorized in the form of a daily receipt of reports.
PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR MANUFAKTUR DI BURSA EFEK INDONESIA Nanik Lestari; Donny Rizki Septian
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 10 No 1 (2018)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v10i1.1011

Abstract

Abstract: The purpose of this reasearch is to give empirical evidence about the relationship between working capital management to profitability for companies and investors. This research uses purposive sampling method as sampling method. The population of this research is manufacture companies that are listed on Indonesian Stock Market from 2010 to 2014 with 230 sample in total. This research uses panel data regression significant with eviews 7.0 program. This research have independent variables which are working capital factors with variable measurements as follows: days on receivables, days on payables, days on inventories, and cash conversion cycle. Dependent variable in this research is profitability with return on assets as variable measurement and control variables in this research are firm size, sales growth, leverage, current asset ratio, and current liability ratio. This research shows that days on account receivables and cash conversion cycle are affecting return on assets variable and days on payables and day on inventory variable are not affecting return on assets variable. Keywords: Working Capital, Panel Data Regression, Profitability
INFLUENCE EARNING QUALITY AND LIQUIDITY OF COST OF CAPITAL Nanik Lestari; Umi Rahayu
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 1 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (696.171 KB) | DOI: 10.30871/jama.v1i1.1247

Abstract

This study was conducted to investigate the effect of earnings quality and liquidity of the capital costs. To measure earnings quality is done by using Discretionary Accrual using modified Jones models (Dechow et al, 1995), while liquidity is measured using liquidity risk. The sample used in this study was 290 company listed on the Indonesia Stock Exchange in 2010-2014, using simple regression to determine the effect of earnings quality and liquidity of the capital costs. Based on the results of the hypothesis in this study, showing that (1) the quality of earnings significantly negative effect on the cost of capital, (2) liquidity no significant effect on the cost of capital, (3) control variables used are not effect information asymmetry towards the cost of capital.
Pengaruh Intellectual Capital terhadap Nilai Perusahaan Nanik Lestari; Rosi Candra Sapitri
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 4 No 1 (2016): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2016
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v4i1.81

Abstract

This study aimed to analyze the effect of intellectual capital on firm value. Intellectual capital measured in this study with the Pulic model (1998). Firm Value measured by Tobin's Q Control variables used in the study is size, leverage, and growth. The population of this research are manufacturing companies listed in Indonesia Stock Exchange (BEI) 2010-2013. Samples were selected using purposive sampling method with sample 252 (firm – years). This study uses multiple regression analysis and descriptive statistics for the analysis of the data processed by the program eviews 8.0. The results of this study is intellectual capital (VAIC/value added intellectual coefficient) does not affect on firm value. The control variables such as size, leverage, and growth was also not significantly affect on firm value.
Pengaruh Sikap Anti-Intellectualism dan Faktor Demografis Terhadap Persepsi Mahasiswa Mengenai Etika Nanik Lestari; Nurul Aisyah Rachmawati; Oktaviani Oktiviani
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 2 No 2 (2014): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2014
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v2i2.159

Abstract

The researches aimed are first, examine the influence psychological variables is anti-intellectualism attitude towards perceptions of students regarding ethics, especially ethics related information technology (IT). Secondly, examine the influence demographic factors on perception of students regarding especially ethics related information technology (IT). Demographic variables are proxy: age (AGE), sex (gender), works status and marital status (OCCUPMARRIT). Method of collecting data by using a questionnaire that was distributed on the mailing list active student graduate school of Accounting Sciences Faculty of Economics University of Indonesia, and a total number of 33 final questionnaires. The results of this study are: firstly, we found evidence that the more a person‟s anti-intellectualism, then the higher the tendency to commit fraud (notethical), and thus the attitude of influential anti-intellectualism against negative perceptions of students regarding the ethics of IT. Secondly, we found evidence that the demographic variables of sex (GENDER) significantly affect students‟ perceptions regarding the ethics of TI, or the other words female students tend not to do the cheating when compared with male students. Finally, those other demographic variables are age (AGE) and works status and marital status (OCCUPMARRIT) does not affect students‟ perceptions regardingthe ethics IT.
Preparation of Financial Statement Using the Microsoft Excel on PT Dehong Paper Industry Dwi Fajar Noviato; Nanik Lestari
Journal of Applied Accounting and Taxation Vol 7 No 1 (2022): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v7i1.3221

Abstract

This research aims to prepare financial statements using Microsoft Excel in the PT Dehong Paper Industry. Data collection techniques are observation, interviews, and documentation. The data analysis method used is the descriptive method. The research concludes that by using Microsoft Excel, the information obtained can be real-time, synchronous, and interactive. It can be easily streamlined by following the flow of steps using a simple excel formula.
Effect of Tax Planning on Corporate Value with Audit Quality Moderating Nanik Lestari; Windya Roshinta
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 10 No 1 (2022): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2022
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v10i1.4234

Abstract

This study is aimed to provide empirical evidence for companies and investors in the form of information that is important to determine the effect of tax planning level on corporate value with audit quality as moderating variable. This study used quantitative approach method, data retrieval technique using purposive sampling method. In addition, the sample of this study amounts to 365 all sectors companies listed on the Indonesia Stock Exchange (BEI), except financing and mining sectors. Data analysis technique used is panel data regression analysis. The results showed that the level of tax planning has a negative significant influence on value of the company. Audit quality has no significant influence on value of the company and could give a weakness effect on relationship of tax planning influence on value of company. Moreover, the variable in this study which are SIZE, LEV, & TANG as control variables significantly influence the value of the company. FAG as control variable has no significant influence on the value of company. This states that increased tax planning will decrease the value of the company. In fact, audit quality factor could not be influencing the company value yet. This study is limited to all sectors companies listed on Indonesia Stock Exchange period 2012-2015 except financing and mining. In conclusion, the further of this study are suggested to use other variables related to research and samples from other industries with longer period of year.
Pendampingan Penyusunan Laporan Keuangan dan Pajak Pondok Pesantren Baitul Qur’An Berbasis Excel Sinarti Sinarti; Riri Zelmiyanti; Doni Putra Utama; Nanik Lestari; Muhammad Ikhlash
Jurnal Abdimas Adpi Sosial dan Humaniora Vol. 4 No. 1 (2023): Jurnal Abdimas ADPI Sosial dan Humaniora
Publisher : Asosiasi Dosen Pengabdian kepada Masyarakat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47841/jsoshum.v4i1.275

Abstract

The Baitul Qur'an Islamic Boarding School has resources that come from the participation of the community, government and donors so that good and transparent financial reports are needed for the Islamic boarding school's accountability for the resources entrusted to it. So the purpose of this study is to compile financial and tax reports for the Baitul Qur'an Islamic Boarding School in accordance with the Islamic boarding school accounting guidelines (PAP). This service is a continuation of the previous type of qualitative research activities with descriptive methods. This service uses two types of data, namely primary and secondary data. Data collection methods used are interviews, observation, and documentation. The result of this dedication is that the financial reports made by the Baitul Qur'an Islamic Boarding School are relatively simple, which only record cash disbursements and receipts which are inputted with the help of a computer. So that the Baitul Qur'an Islamic Boarding School has not implemented the Islamic Boarding School Accounting Guidelines.
Co-Authors Abdul Muis Said, Abdul Muis Alfonsa Dian Sumarna Diah Amalia Doni Putra Utama Donny Rizki Septian Dwi Fajar Noviato H. Hidayatullah HAPSARI, MAHARANI Ikhlash, Muhammad Irma Nur Amalia Irsutami, Irsutami Jessica Gabrella Kuhon Juliani Agustin, Intan Kartika Wichita Aprilyani Haryaman Khusnul Khotimah, Kiki KRISDIYATMIKO, KRISDIYATMIKO Lelyta, Novi Lelyta, Novi Mayasari, Mega Metta Santiputri Muhammad Ikhlash Muhammad Ramadhan Slamet Muhammad Zaenuddin, Muhammad Oktaviani Oktiviani Pagiu, Siska Putra Pratama, Bayu Rachmawati, Nurul Aisyah Reza Fajrin A, Muhamad Riri Zelmiyanti Riri Zelmiyanti, Riri Rosi Candra Sapitri Sabirin Matsjeh Sahara, Dian Primariesta Selvy Agita Ningrum Septian, Donny Rizki Sinarti, Sinarti Sinarti, Sinarti Siti Jauza, Shofia Solly Aryza Sondang Lusiomy Hutasoit, Rina Sugeng Riyadi Sumarna, Alfonsa Dian Umi Rahayu Utama, Doni Putra Uuf Brajawidagda Vina Kholisa Dinuka Wika Arsanti Putri Windya Roshinta