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All Journal Jurnal Computech & Bisnis (e-Journal) Laa Maisyir Jurnal Ekonomi Islam JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Journal of Economic, Bussines and Accounting (COSTING) Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan TSAQAFAH FINANCIAL : JURNAL AKUNTANSI Dinasti International Journal of Education Management and Social Science International Journal of Zakat (IJAZ) Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Pengabdian Masyarakat Bestari (JPMB) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Jurnal Akuntansi dan Keuangan Indonesia Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Legal Protection for the Partnership Agreement Parties Journal of Innovation in Management, Accounting and Business Jurnal Ilmu Sosial, Pendidikan Dan Humaniora Journal of Business Studies and Management Review International Journal of Business and Applied Economics (IJBAE) Asian Journal of Applied Business and Management (AJABM) Jambi Accounting Review (JAR) Indonesian Journal of Advanced Research (IJAR) Jurnal Riset Rumpun Ilmu Pendidikan (JURRIPEN) International Journal of Economic Research and Financial Accounting Indonesian Journal of Banking and Financial Technology (FINTECH) Indonesian Journal of Economic & Management Sciences (IJEMS) International Journal of Economics, Business and Innovation Research
Enggar Diah Puspa Arum
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Other

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THE EFFECT OF FINANCIAL DISTRESS, FINANCIAL RATIO, AND GOOD CORPORATE GOVERNANCE ON EARNINGS MANAGEMENT Putri, Rini Oktaviani; Arum, Enggar Diah Puspa; Hernando, Riski
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 10 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v10i1.564

Abstract

The goal of earnings management, an agency-related issue, is to choose accounting rules that would enhance profits in line with the goals of the business while creating financial statements. The corporation takes this measure when it can't turn a profit that it wants to. This study aims to examine the variables that affect the incidence of earnings management. The study focused in the property, real estate, and building construction industries between 2020-2022. Purposive sampling was used in the research sample, which consisted of 54 companies. Secondary data using various linear regression data analysis approaches were used in this study. According to research findings based on multiple linear regression tests, financial strain partially has no effect on earnings management. Financial ratio proxied by profitability partially has a negative effect on earnings management, but liquidity and leverage partially have no effect. And than, earnings management is not entirely impacted by good corporate governance, which is audit committee, managerial ownership, and independent board of commissioners. Earnings management is, however, simultaneously impacted by financial distress, financial ratios, and good corporate governance.Keywords: Financial Distress, Financial Ratio, Good Corporate Governance, Earnings Management.
FRAUD HEXAGON THEORY ON FRAUDULENT FINANCIAL REPORTING IN TECHNOLOGY SECTOR COMPANIES Kurnia, Reni Indah; Arum, Enggar Diah Puspa; Tiswiyanti, Wiwik
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 10 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v10i1.565

Abstract

The study's goal is to investigate the effects of the fraud hexagon, which consists of pressure, opportunity, rationalization, capability, arrogance, and collusion, on financial statement fraud as measured by the F-score model in public sector technology companies listed on the IDX in 2021–2022. The total sampling approach was used to determine the sample. The findings demonstrated that the incidence of fraudulent financial reporting was unaffected by pressure measured by financial targets, opportunities measured by ineffective monitoring, rationalization measured by auditor changes, ability measured by director changes, arrogance measured by the frequency of CEO pictures, and collusion measured by government projects all at the same time. A partially analysis revealed that while collusion has an impact on fraudulent financial reporting, financial targets, inefficient monitoring, rationalization, capability, and arrogance do not. Keywords: Fraud Hexagon, Fraudulent Financial Reporting, F-score Model
Analysis of Financial Statements and Cash Flow Statements in Assessing Financial Performance at Health Social Security Administering Agency (BPJS) for the Period 2021 - 2023 Ferinluary, Fadila; Rahayu, Sri; Arum, Enggar Diah Puspa; Wiralestari, Wiralestari
Formosa Journal of Multidisciplinary Research Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v4i1.12561

Abstract

This research aims to analyze the financial performance of the Health Social Security Administering Agency (BPJS) for the 2021-2023 period when viewed from financial ratio analysis and cash flow ratio analysis. This type of research is descriptive research with a quantitative approach. This research uses financial ratio analysis techniques and cash flow ratios in a time series. Financial ratio analysis can be used as a reference for a company's development to assess how well its financial performance is. The variables used are the liquidity ratio consisting of the current ratio, the solvency ratio consisting of the debt to asset ratio, and the profitability ratio consisting of return on assets and return on equity. Apart from analyzing the company's balance sheet and profit and loss financial statements, in assessing financial performance there is one more report that can be assessed, namely through the cash flow report. The cash flow ratio analysis used is the operating cash flow ratio, capital expenditure ratio and total debt ratio. The results of this research show that BPJS Health's financial performance for the 2021-2023 period shows good liquidity and solvency, but profitability and cash flow management are still weak due to significant losses in 2022 and 2023. Strategy improvements are needed to increase efficiency and financial sustainability.
Implementation of Accounting Information Systems at Kitchen Veggie SMEs with Zahir Accounting Applications: Analysis of Effectiveness and Impact on Financial Management Rachmani, Diah Ayu; Rahayu, Sri; Arum, Enggar Diah Puspa; Wiralestari, Wiralestari
Formosa Journal of Multidisciplinary Research Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v4i1.12657

Abstract

This research aims to determine the effectiveness and impact of implementing the Accounting Information System (AIS) using the Zahir Accounting application on the UKM Kitchen Veggie, which operates in the culinary sector. The approach used in this research is qualitative with in-depth interview methods, field observations and document analysis. The research results show that the implementation of Zahir Accounting increases the efficiency of financial management, especially in recording transactions, managing cash flow, and preparing financial reports. In addition, this application simplifies raw material stock management and tax compliance by providing reports that are faster, more accurate and in accordance with applicable accounting standards. While there are challenges in user training and data integration, the positive impacts are far greater, such as increased transparency, reduced errors, and time savings. This research suggests that SMEs continue to maximize the use of this application to support organized and sustainable business growth.
The Relationship of Market Competition Intensity, Adoption of Financial and Non-financial Performance Measures to Company Performance Puspita , Deta; Rahayu, Sri; Arum, Enggar Diah Puspa; Wiralestari, Wiralestari
Formosa Journal of Multidisciplinary Research Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v4i1.12667

Abstract

This study aims to examine the relationship between market competition intensity, adoption of financial and non-financial performance measures and company performance. The study was conducted at a manufacturing company in Batam. The variables in the study consist of independent and dependent variables. The independent variables are market competition intensity, financial and non-financial performance measures. The dependent variable is company performance. Data were collected using purposive random sampling method. The analysis method uses factor analysis (path analysis). The study resulted in market competition intensity having a positive relationship with company performance and was supported by previous research. Financial and non-financial performance had a positive relationship with company performance and was supported by previous research. The results of this study strengthen that market competition intensity has a positive relationship with company performance and the adoption of financial and non-financial performance measures has a positive relationship with company performance.
The Effect of Accounting Information, Profitability and Leverage on Stock Prices in Companies Listed on the Indonesia Stock Exchange Rosalia, Vema; Rahayu, Sri; Arum, Enggar Diah Puspa; Wiralestari, Wiralestari
Formosa Journal of Multidisciplinary Research Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v4i1.12752

Abstract

For the purpose of this research, we will look at stocks traded on the Indonesia Stock Exchange and analyze their performance relative to certain financial metrics, including EPS, PBV, NPM, ROA, ROE, and DER. Using secondary data collected from the Indonesia Stock Exchange, this research employs a quantitative approach. Organizations trading on the Indonesia Stock Exchange that are involved in healthcare are the focus of this study. Using Purposive Sampling, 45 companies were selected for the study sample that covers the years 2021–2023. The statistical package for the social sciences (SPSS) 26 was used for data analysis in this research. Study findings show that EPS has a significant impact on stock prices, but NPM, ROA, ROE, DER, and price-to-book value (PBV) do not. On the other hand, EPS, NPM, ROA, ROE, and DER all have an effect on stock prices, and they are significant.
PENGARUH TRANSFER PRICING, PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2022 Salshabilla Dinda Febriavisca; Enggar Diah Puspa Arum; Susfa Yetti
Jambi Accounting Review (JAR) Vol 5 No 2 (2024): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari Transfer Pricing, Profitability dan Leverage secara parsial dan simultan terhadap Tax Avoidance pada perusahaan Sektor Energi yang terdaftar di Bursa Efek Indonesia Periode 2015-2022. Populasi dalam penelitian ini adalah seluruh Perusahaan Sektor Energi yang terdaftar di Bursa Efek Indonesia sampai dengan tahun 2022 yang berjumlah 97 perusahaan. Sampel diambil dengan menggunakan metode purposive sampling dan diperoleh 4 perusahaan dengan periode pengamatan selama 8 tahun sehingga menghasilkan 32 data penelitian. Alat analisis data yang digunakan dalam penelitian ini menggunakan uji asumsi klasik, analisis regresi linear berganda, uji t, uji F dan koefisien determinasi dengan menggunakan Program Software SPSS (Statistic Package for the Social Science) versi 20. Hasil penelitian transfer pricing, profitability secara parsial tidak berpengaruh terhadap tax avoidance. Sedangkan leverage secara parsial berpengaruh signifikan terhadap tax avoidance. Hasil uji transfer pricing, profitability, dan leverage secara simultan berpengaruh signifikan terhadap tax avoidance.
Pengaruh Good Governance, Profitabilitas, dan Leverage Terhadap Penghindaran Pajak Pada Sektor Property dan Real Estat Yang Tercatat di Bursa Efek Indonesia Tahun 2018-2022 simbolon, astri; Arum, Enggar Diah Puspa; Safelia, Nela
Jambi Accounting Review (JAR) Vol 5 No 3 (2024): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v5i3.39934

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage dan corporate governance terhadap penghindaran pajak pada perusahaan properti dan real estate yang terdaftar di bursa efek Indonesia pada periode 2018-2022. Variabel independen dalam penelitian ini adalah kepemilikan institusional, kepemilikan manajerial, komisaris independen, return on assets dan debt to equity ratio, sedangkan untuk variabel dependen dalam penelitian ini menggunakan Effective Tax Rate (ETR). Penelitian ini menggunakan 9 sampel perusahaan property dan real estate yang terdaftar di bursa efek Indonesia pada periode 2018-2022, selama 5 tahun pengamatan terdapat 45 laporan tahunan yang dianalisis. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling dan alat analisis data yang digunakan dalam penelitian ini menunjukan bahwa kepemilikan institusional berpengaruh terhadap tax avoidance dengan tingkat singnifikansi sebesar 0.002, kepemilikan manajerial berpengaruh terhadap tax avoidance dengan tingkat singnifikansi sebesar 0.027, DER berpengaruh terhadap tax avoidance dengan tingkat singnifikansi sebesar 0.031, sedangkan untuk komisaris independen dan ROA tidak berpengaruh signifikan terhadap tax avoidance.
ANALYSIS BALANCED SCORECARD IN NON-PROFIT ORGANIZATIONS TO ACCOUNTABILITY IN THE COVID PANDEMIC Mufidah, Mufidah; Amri Amir; Achmad Hizazi; Enggar Diah Puspa Arum
Dinasti International Journal of Education Management And Social Science Vol. 3 No. 5 (2022): Dinasti International Journal of Education Management and Social Science (June
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v3i5.1279

Abstract

This study examined the impact of internal control on non-profit organization performance and impact of internal control on accountability both directly and indirectly with pandemic covid as one of environmental uncertainties as a moderation variable. As a result, environmental uncertainty was examined as a moderator variable. This study analyzed 90 observations using cross-section data and primary data sources.. Internal control have an effect on organizational performance and accountability while environmental uncertainty has no effect as a moderating variable.
The Effect Of Financial Performance On Capital Structure And Its Implications For Firm Value In Non-Primary Consumption Companies Vira Anggraini; Enggar Diah Puspa Arum; Rahayu Rahayu
International Journal of Economic Research and Financial Accounting Vol 3 No 3 (2025): IJHESS APRIL 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i3.322

Abstract

This study aims to analyze the impact of liquidity, solvency, and profitability on firm value in non-primary consumer firms listed on the Indonesia Stock Exchange (IDX), with capital structure as a mediating variable. Understanding these financial factors is crucial, as firm value reflects investor confidence and overall business sustainability. The study utilizes secondary data from the past three years' financial statements. Path analysis and the Sobel test are employed to examine both direct and mediating effects. The findings indicate that solvency positively influences capital structure but does not affect firm value, while liquidity has no significant impact on either. Profitability positively affects firm value but negatively influences capital structure. Additionally, capital structure does not mediate the relationship between liquidity and firm value or between profitability and firm value. However, it has a significant positive effect on firm value. These results suggest that while capital structure plays a role, investors also consider other factors, such as investment strategies and financial policies, when assessing firm value. The findings provide insights for businesses and investors regarding financial decision-making and firm valuation in the non-primary consumer sector.
Co-Authors -, Supriati Achmad Hizazi Afrizal Al Dzahabi Rachman Almira Yumna Putri Alvionita, Nur Afni Amri Amir Amri Amir Amri Amir Arie Agus S Arief Isdayanto Dedi Irawan Delta Forza Endah Sri Wahyuni Endah Sri Wahyuni Ernest Adelia Putri Fadhilah, Jihan Farhan Adin Saputra Ferinluary, Fadila Fitrini Mansur Fredy Olimsar FRIYANI, RITA Gowon, Muhammad Haryadi Haryadi Haryadi Haryadi Haryadi Hendra Hendra Hernando, Riski Ilham Wahyudi Ilham Wahyudi Janil Irawan Jenny Liana Joeinarto Zahdjuki‎ Kharimah Murni Kurnia, Reni Indah Kurnia, Zirda Mahfiroh, Maharani Maisarah Maisarah Margaretha, Widya Wasti Maulana Akmal Malik Maulana Zulma, Gandy Wahyu Wahyu Mellya Embun Baining Mery Rohaya Sihombing Mike Maya S MISMIWATI, MISMIWATI MISMIWATI Misni Erwati, Misni Mufidah Mufidah Mufidah Mufidah Muhammad Ridwan Mukhzarudfa Mukhzarudfa Nabila Azzahra Abas Nela Safelia Netty Herawaty Nurul huda Puspita , Deta Putri, Rini Oktaviani Rachmani, Diah Ayu Rahayu Rahayu Rahayu Rahayu, Vika Indah Rahmadani, Novi Ratu Munawarah Reiny Erica Sonia Reni Indah Kurnia Reni Yustien Reni Yustien Rico Wijaya Z Riski Hernando Rita Friyani Rosalia, Vema Rosmeli, Rosmeli Rury Rizky. H Salman Jumaili Salshabilla Dinda Febriavisca Sari, Dwi Rahmita Selia Meilantika Shinta Adelia Sari simbolon, astri Sirot, Busyaib Syamsul Soedjatmiko SRI RAHAYU Sri Rahayu Sumardianti, Ade Tari Susfa Yetti Symasurijal Tan Tona Aurora Lubis Trisna, Dinda Agung Ulfa Nurafrilliyah Vira Anggraini Vivi Eriani Wini Julia Abbet Wira Lestari Wiralestari Wiralestari Wiralestari Wiralestari, Wiralestari Wiwik Tiswiyanti Wiwik Tiswiyanti Zamzami