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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 Jurnal Akuntansi Kompetif 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) Journal of Economics and Business Letters Jurnal Prajaiswara Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Pengabdian Masyarakat Bestari (JPMB) 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 Padma: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmu Sosial, Pendidikan Dan Humaniora Jurnal Ilmiah Ilmu Terapan Universitas Jambi 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 Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Blantika : Multidisciplinary Journal Jurnal Riset Rumpun Ilmu Pendidikan (JURRIPEN) International Journal of Economic Research and Financial Accounting Indonesian Journal of Banking and Financial Technology (FINTECH) Journal of Innovative and Creativity Jurnal Ekonomi, Akuntansi dan Perpajakan Indonesian Journal of Economic & Management Sciences (IJEMS) International Journal of Economics, Business and Innovation Research Nomico
Enggar Diah Puspa Arum
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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.
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.
Against Fraud: How Religious-Based Values Accounting Work Sarmigi, Elex; Rahayu, Sri; Puspa Arum, Enggar Diah; Wijaya Z, Rico
TSAQAFAH Vol. 21 No. 1 (2025): Tsaqafah Jurnal Peradaban Islam
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tsaqafah.v21i1.12971

Abstract

Fraud is a widespread issue that can cause significant harm across various sectors, including government, business, and educational institutions. Several theories, such as the Fraud Triangle, Fraud Diamond, and Fraud Hexagon, have been developed to understand the factors that drive individuals to commit fraud. This research aims to analyze the role of religiosity values in minimizing fraudulent actions using a qualitative method and a literature study approach. Data were collected through an analysis of literature from journals, books, and previous research that examined the relationship between religiosity and fraudulent behavior. The findings indicate that religiosity plays a significant role in reducing individuals' intention and opportunity to commit fraud. Individuals with a good understanding of religion tend to have a stronger moral awareness, making it more difficult for them to rationalize fraudulent actions. Furthermore, religious values can help individuals manage pressure and suppress ego/arrogance, which are key elements in the Fraud Hexagon theory. Although religiosity serves as a deterrent to fraud, this study also finds that external factors such as opportunity and collusion continue to contribute to fraudulent behavior.
DAMPAK OPINI AUDIT TERHADAP REAKSI PASAR SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA -, Supriati; Puspa Arum, Enggar Diah; Maulana Zulma, Gandy Wahyu Wahyu
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 16 No. 1 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v16i1.4580

Abstract

Penelitian ini bertujuan untuk mengetahui dampak opini audit wajar tanpa pengecualian dan opini audit wajar tanpa pengetahuan dengan paragraf penjelas terhadap reaksi pasar saham yang diukur dengan abnormal return. Metode penelitian ini menggunakan metode studi peristiwa. Sampel yang digunakan adalah perusahaan manufaktur yang mengumumkan opini audit wajar tanpa pengecualian dan opini audit wajar tanpa pengecualian dengan paragraf penjelas yang terdaftar di Bursa Efek Indonesia periode 2017-2019, yaitu sebanyak 218 perusahaan untuk opini audit wajar tanpa pengecualian dan 116 perusahaan untuk opini audit wajar tanpa pengecualian dengan paragraf penjelas. Hasil penelitian ini menunjukkan bahwa opini audit wajar tanpa pengecualian dengan paragraf penjelas berpengaruh negatif dan signifikan terhadap abnormal return pada hari kedua setelah pengumuman opini audit, sedangkan pengumuman opini audit wajar tanpa pengecualian tidak berpengaruh terhadap abnormal return. Implikasi dari penelitian ini diantaranya adalah investor hendaknya cermat dalam membaca reaksi pasar agar dapat memperoleh pengembalian saham sesuai dengan yang diharapakan.Kata Kunci: Opini Audit Wajar Tanpa Pengecualian; Opini Audit Wajar Tanpa Pengecualian dengan Paragraf Penjelas; Abnormal Return
Determinan Kinerja Kuangan Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2018-2023 Mahfiroh, Maharani; Arum, Enggar Diah Puspa; Wijaya Z, Rico
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 2 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i2.1824

Abstract

Penelitian ini bertujuan untuk manganalisis hubungan antara Non Performance Loan (NPL), Loan to Deposit Ratio (LDR), Sustainability Report (SR), dan Ukuran Perusahaan terhadap kinerja keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018-2023, dengan fokus pada perbedaan kierja sebelum, selama, dan sesudah pandemi covid-19 . Metode yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan pendekatan Random Effect Model. Data yang digunakan mencakup laporan keuangan tahunan dari 19 perusahaan perbankan yang memenuhi kriteria tertentu. Hasil penelitian menunjukkan bahwa NPL memiliki hubungan negatif dan signifikan terhadap ROA, yang berarti semakin tinggi rasio NPL semakin rendahnya kinerja keuangan bank. Sebaliknya, LDR, SR, dan ukuran perusahaan tidak mengarah pada hubungan yang signifikan terhadap ROA. Selain itu, terdapat perbedaan yang signifikan pada rasio NPL sebelim, selama, dan setelah pandemi, sementara LDR, SR, dan ukuran perusahaan tidak menunjukkan hubungan signifikan terhadap ROA, sementara LDR, SR, dan ukuran perusahaan tidak menujukkan perbedaan signifikan dalam periode yang sama. Penelitian ini memberikan rekomendasi bagi manajemen bank untuk meningkatkan analisis kredit guna mengurangi NPL dan bagi investor untuk lebih memperhatikan rasio NPL dalam pengambilan keputusan investasi.
Co-Authors -, Supriati Achmad Hizazi Afrizal Afrizal Afrizal Al Dzahabi Rachman Almira Yumna Putri Alvionita, Nur Afni Amri Amir Amri Amir Amri Amir Amri Amir Arie Agus S Arief Isdayanto Dedi Irawan Delta Forza Disya Yuke Farhana Endah Sri Wahyuni Endah Sri Wahyuni Erik Pernando Ernest Adelia Putri Fadhilah, Jihan Farhan Adin Saputra Ferinluary, Fadila Fitrini Mansur Fredy Olimsar FRIYANI, RITA Gowon, Muhammad Halimahtusya Diah Haryadi Haryadi Haryadi Ilham Wahyudi Ilham Wahyudi Ilham Wahyudi Ilham Wahyudi Janil Irawan Jelita, Vannya Puspa Jenny Liana Joeinarto Zahdjuki‎ Kharimah Murni Kurnia, Reni Indah 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 Mufidah Mufidah Mufidah Mufidah Mufidah Mufidah Muhammad Ridwan Mukhzarudfa, Mukhzarudfa Nabila Azzahra Abas Nadhifah Zhafarina Diaz Nela Safelia Netty Herawaty Nola Safira Nur Azizah Nurhayani dan Rosmeli Nurhayani Rosmeli Nurjannah Nurjannah Nurul huda Pertiwi, Ananda Marisa Puspita , Deta Putri, Rini Oktaviani Rachmani, Diah Ayu Rahayu Rahayu Rahayu Rahayu, Vika Indah Rahmadani, Novi Rani Nur Az-zahra Osman Ratu Munawarah Reiny Erica Sonia Reni Indah Kurnia Reni Yustien Reni Yustien Rico Wijaya Z Riski Hernando Rita Friyani Rosalia, Vema Rury Rizky. H Salman Jumaili Salshabilla Dinda Febriavisca Sari, Dwi Rahmita Selia Meilantika Shinta Adelia Sari simbolon, astri Soedjatmiko SRI RAHAYU Sri Rahayu Sri Widiyati Sumardianti, Ade Tari SUSANTI, NOVRIANI Susfa Yetti Symasurijal Tan Tari Apriani Tendri Nofta Febrianti Tona Aurora Lubis Trisna, Dinda Agung Ulfa Nurafrilliyah Vira Anggraini Vivi Eriani Wahyu Hidayat Wini Julia Abbet Wira Lestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari Wiralestari, Wiralestari Wiralestari, Wiralestari Wiwik Tiswiyanti Zamzami