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All Journal Research Report - Social Science Media Riset Akuntansi Journal The Winners JAM : Jurnal Aplikasi Manajemen International Research Journal of Business Studies (E-Journal) Jurnal ASET (Akuntansi Riset) JURNAL PENDIDIKAN TAMBUSAI Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Aptisi Transactions on Technopreneurship (ATT) Journal of Innovation in Business and Economics Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Jurnal Bisnis Mahasiswa Journal of Social And Economics Research Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Jurnal Magister Akuntansi Trisakti QISTINA: Jurnal Multidisiplin Indonesia JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Artificial Intelligence and Digital Business Journal of Accounting Research, Organization and Economics (JAROE) Mizania : Jurnal Ekonomi dan Akuntansi International Research Journal of Business Studies Jurnal Ekonomi Dan Bisnis Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi
Sylvia Fettry E.M
Universitas Katolik Parahyangan
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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THE EFFECT OF CASH CONVERSION CYCLE ON THE PROFITABILITY OF THE RETAIL TRADE SECTOR COMPANIES Renata Mandalaputri; Sylvia Fettry; Felisia Felisia
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 3 No 2 (2021): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v3i2.77

Abstract

One of the company's goals is to increase company value. In order to achieve these goals the company must increase its profitability. To increase profitability, companies have to manage working capital effectively and efficiently. The effectiveness of working capital management can be measured using the Cash Conversion Cycle (CCC). CCC consists of Days Sales Outstanding (DSO), Days Sales Inventory (DSI), and Days Payable Outstanding (DPO). This study aims to determine the effect of the CCC and its components on company profitability. The type of data used in this study is secondary data which are collected from of corporate financial reports. The population in this study are retail trading companies listed on the Indonesia Stock Exchange during the 2015-2019 period. The data analysis method used in this study is the multiple linear regression method for panel data and simple linear regression for panel data. The results showed that partially, DSO, DSI, and CCC had a negative effect on company profitability. Meanwhile, the DPO has a positive effect on company profitability. Simultaneously, DSO, DSI, and DPO have an effect on profitability. Therefore, companies need to pay attention to the CCC and its components (DSO, DSI, and DPO) and manage it properly.
Stakeholder Analysis on Indonesian E-Commerce Taxation Amelia Setiawan; Sylvia Fettry Elvira Maratno; Puji Astuti Rahayu; Monica Paramita Ratna Putri Dewanti
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 12, No 3 (2019): December 2019 - March 2020
Publisher : Universitas Prasetiya Mulya

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

Abstract

Trade industry had been effected significantly by the high pace of digitalization. The growth level of Indonesian online trading activities is predicted to be extremely high because of the huge number of internet users in Indonesia. This is perceived as a great chance to enter the online commercial trading market in Indonesia. The interactive online marketplace makes it easy to buy and sell goods and services more efficiently in everywhere and at any time. However, there is little consideration on the taxation aspect of e-commerce transaction in Indonesia as developing country. This study gives an analysis on Indonesian e-commerce taxation based on identified main group of stakeholders. The literature review is conducted to get comprehensive understanding on common e-commerce taxation. The analysis of e-commerce taxation grasps the comparison of practices between developed and developing countries.Keywords:Taxation, E-commerce, Stakeholder Analysis* Accounting Department, Faculty of Economics, Parahyangan Catholic University, Gedung 9, Jl. Ciumbuleuit 94, Bandung 40141, Indonesia. https://doi.org/10.21632/irjbs.12.3.277-288
Pengaruh Debat Calon Presiden Indonesia 17 Februari 2019 Terhadap Abnormal Return Dan Trading Volume Activity: (Studi Kasus pada Perusahaan Indeks LQ45 di Bursa Efek Indonesia) Adela Putri Hartanto; Sylvia Fettry
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 5 No. 2 (2019): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.576 KB) | DOI: 10.33197/jabe.vol5.iss2.2019.307

Abstract

Peristiwa debat calon presiden Indonesia 17 Februari 2019 merepresentasikan proses pendidikan politik bagi masyarakat untuk dapat berpartisipasi dalam menentukan calon presiden dan wakil presiden. Masyarakat dan investor tentu menginginkan calon presiden dan wakil presiden yang dapat membawa Indonesia menjadi negara yang lebih baik. Hal ini tentu dapat menjadi faktor pendorong bagi investor untuk berinvestasi di Indonesia dan dapat berdampak pada meningkatnya perekonomian suatu negara. Penelitian ini dilakukan untuk mengetahui reaksi pasar atas peristiwa tersebut berdasarkan nilai rata ? rata Abnormal Return dan rata ? rata Trading Volume Activity saham LQ45 selama lima hari sebelum dan sesudah debat dengan menggunakan metode penelitian event study. Data yang digunakan berasal dari website Bursa Efek Indonesia (BEI) dan Yahoo Finance serta dianalisis menggunakan Paired Sample t ? Test dan Wilcoxon Signed ? Rank Test. Hasil penelitian ini menunjukkan bahwa tidak terdapat perbedaan nilai rata ? rata Abnormal Return maupun Trading Volume Activity antara sebelum dan sesudah debat. Hal ini berarti bahwa investor masih menunggu dan menganalisis bagaimana keberlangsungan proses Pemilu Presiden dan Wakil Presiden 2019.
The Effects Of Liquidity, Solvency, Type Of Industry, And Auditor Switching On Audit Report Lag In Lq45 Index Companies Sylvia Fettry; Kheren Yutinsia Hersan
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 2 No 1 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v2i1.48

Abstract

Financial statement should provide high quality of information which is useful for stakeholder, especially investors to make investment decision. The important quality of a financial statement is timeliness. Otoritas Jasa Keuangan (OJK) has regulated that go public companies have to provide annual financial statement along with the audit report from public accountant that must be given to OJK not later than the end of third month after the financial year ends. Therefore, it is important for companies to pay attention in audit report lag. This research is focused on the effect of liquidity, solvability, type of industry and auditor switching toward audit report lag. This research is conducted at LQ45 Index Companies which are listed on Indonesia Stock Exchange in 2015 – 2018. The research method is causal study. The hypothesis is testing using panel data regression. This research founds that type of industry has a significant partial effect on audit report lag. Whereas, liquidity, solvability and auditor switching do not have significant partial effect on audit report lag. Furthermore, on simultaneous test, it is founded that liquidity, solvability, type of industry and auditor switching are simultaneously affecting audit report lag.
The Effect Of Financial Health Levels To The Indication Of Financial Statement Fraud In Transportation Sector Sharon Callista Hanjaya; Sylvia Fettry
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 3 No 1 (2021): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v3i1.74

Abstract

Because of app-based transportation, traditional transportation companies are being abandoned because in terms of practicality, they are less accessible to various groups of people. Therefore, traditional transportation companies compete difficultly and have financial pressure. One example of financial pressure is poor financial health. Based on the Fraud Triangle theory, it is said that if a company is under pressure, the possibility of committing fraud will increase. This study is conducted to find empirical evidence whether the level of financial health could affect the possibility of financial statement fraud. This study is expected to provide knowledge to investors and potential investors how to use the Altman's Z-Score analysis method as a measuring tool for financial health level and the Beneish M-Score as a financial statement fraud red flag measurement tool, in order to avoid fraud in the future. The research method used is the method of causality. The data collected is secondary quantitative data in the form of financial statements of companies in the land public transportation industry for the period of year 2015 until 2019. Descriptive and verificative analysis will be done on these data. After conducting the analysis, it can be concluded that the level of financial health has a significant effect on financial statement fraud indications. But there are many other factors that can explain changes in the likelihood of a company committing financial statement fraud such as opportunity, rationalization and various other types of pressure.
THE EFFECT OF CASH CONVERSION CYCLE ON THE PROFITABILITY OF THE RETAIL TRADE SECTOR COMPANIES Renata Mandalaputri; Sylvia Fettry; Felisia Felisia
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 3 No 2 (2021): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v3i2.77

Abstract

One of the company's goals is to increase company value. In order to achieve these goals the company must increase its profitability. To increase profitability, companies have to manage working capital effectively and efficiently. The effectiveness of working capital management can be measured using the Cash Conversion Cycle (CCC). CCC consists of Days Sales Outstanding (DSO), Days Sales Inventory (DSI), and Days Payable Outstanding (DPO). This study aims to determine the effect of the CCC and its components on company profitability. The type of data used in this study is secondary data which are collected from of corporate financial reports. The population in this study are retail trading companies listed on the Indonesia Stock Exchange during the 2015-2019 period. The data analysis method used in this study is the multiple linear regression method for panel data and simple linear regression for panel data. The results showed that partially, DSO, DSI, and CCC had a negative effect on company profitability. Meanwhile, the DPO has a positive effect on company profitability. Simultaneously, DSO, DSI, and DPO have an effect on profitability. Therefore, companies need to pay attention to the CCC and its components (DSO, DSI, and DPO) and manage it properly.
Pendampingan Penyusunan Laporan Keuangan untuk Pemilik UMKM Sesuai dengan SAK EMKM dan Perhitungan Pajak Puji Astuti Rahayu; Sylvia Fettry Elvira; Felisia Liu; Monica Paramita Ratna
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol 6, No 2 (2021): May 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v6i2.5169

Abstract

Nowadays, the conditions of economics require housewives to be more creative in finding additional income to support their families. One alternative is to establish SMEs. SME owners need to make regular financial reports and fulfill their tax obligations. To help them, this activity was held at the Gereja Paroki Kamuning Bandung, with participants from the Wanita Katolik Republik Indonesia (WKRI) Paroki Kamuning Bandung. Many of the participants have not made financial reports or fulfilled their obligations as taxpayers. They do not have sufficient information and knowledge about it. The objective of this activity is to provide better understanding and assistance in preparing financial reports and calculating the tax payable based on Government Regulation or PP No. 23 of 2018. These activities consist of first, understanding the condition of the business and understanding of financial statements and tax obligations. Second, we compile a guidebook that consists of steps in making financial reports and calculating payable taxes, conducting training and assistance in preparing financial reports and calculating taxes. The result of this activity is an increase in the participants' understanding of the preparation of financial reports, how to calculate taxes owed, and the reasons why MSME owners must carry out their tax obligations.DOI: https://doi.org/10.26905/abdimas.v6i2.5169
PENYUSUNAN SISTEM INFORMASI AKUNTANSI TERKOMPUTERISASI BAGI KLINIK PRATAMA PANDU Felisia Felisia; Elsje Kosasih; Sylvia Fettry Elvira Maratno; Tanto Kurnia; Chandra Ferdinand Wijaya
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol 4, No 1 (2019): June 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v4i1.3236

Abstract

Kegiatan pengabdian kepada masyarakat yang dilakukan oleh tim dosen Program Studi S1 Akuntansi – Fakultas Ekonomi Unpar pada tahun 2018 merupakan kegiatan pengabdian bagi Klinik Pratama Pandu. Klinik Pratama Pandu bergerak dalam bidang pelayanan kesehatan bagi masyarakat menengah ke bawah, yang memiliki dua buah klinik, yaitu klinik umum dan klinik gigi. Saat ini, Klinik Pratama Pandu belum memiliki sistem pencatatan yang baik, sehingga ada beberapa hal yang dapat menyebabkan penurunan kualitas yang diberikan, seperti misalnya tidak adanya pencatatan mengenai persediaan obat-obatan. Tidak tersedianya pencatatan yang akurat dapat menyebabkan pelayanan kesehatan yang diberikan menjadi tertunda. Tim dosen Program Studi Akuntansi Unpar melakukan kegiatan pengabdian berupa penyusunan sistem informasi akuntansi secara terkomputerisasi. Hasil yang dicapai berupa program aplikasi komputer yang dibuat dengan menggunakan Microsoft Access untuk Klinik Pratama Pandu. Program aplikasi komputer ini dibuat sesuai dengan kebutuhan pengguna yang dibagi ke dalam 3 kelompok, yaitu untuk bagian administrasi, bagian bendahara, dan dokter. Program aplikasi komputer ini dapat digunakan untuk aktivitas pendaftaran pasien, pendaftaran rawat jalan, pendataan karyawan, pencatatan diagnosis dokter, pencatatan penerimaan, retur dan pencatatan persediaan obat-obatan, aktivitas penagihan pasien, pembayaran, pencatatan akuntansi beserta penyusunan laporan keuangan berupa laporan neraca, laporan laba rugi, laporan arus kas, buku besar untuk tiap akun. Setelah program aplikasi ini rampung, tim pengabdi mengadakan pelatihan bagi para pengguna di Klinik Pratama Pandu. Pelatihan ini diharapkan dapat membantu mitra dalam memudahkan pencatatan akuntansi dan data-data secara terkomputerisasi terkait kegiatan operasional sehari-hari dari Klinik Pratama Pandu. DOI: https://doi.org/10.26905/abdimas.v4i1.3236
Analisis Kebijakan dan Implementasi Perpajakan Wajib Pajak Orang Pribadi Pembuat Konten Online di Negara Amerika Serikat, Korea Selatan, Filipina, dan Indonesia Puji Astuti Rahayu; Sylvia Fettry Elvira M; Monica Paramita Putri Dewanti
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 8 No 1 (2021)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2021.008.01.05

Abstract

ABSTRACT The income earned by online content creators (selebgrams, youtubers, and bloggers) is an object of Income Tax. The income of online content creators are potential taxes that are being unearthed by the DJP. This study aims to analyze tax policy for taxpayers of online content creators in the United States, South Korea, Philippines, and Indonesia, analyze potential tax revenues and evaluate the implementation of their tax obligations. This research uses descriptive and qualitative research. Data collection through field studies by conducting interviews, questionnaire, and literature studies. Based on the results of the study, each country studied imposed taxes on private residents, as well as non-residents. Every online content creator is asked to register to obtain a TIN, as well as NPWP in Indonesia. The difference is that online content creators must register their businesses, so that the tax authorities have a database. ABSTRAK Penghasilan yang diperoleh pembuat konten online (selebgrams, youtubers, dan bloggers) merupakan objek Pajak Penghasilan. Penghasilan pembuat konten online merupakan potensi pajak yang sedang digali oleh Direktorat Jenderal Pajak. Penelitian ini bertujuan menganalisis kebijakan perpajakan bagi wajib pajak orang pribadi pembuat konten online di negara Amerika Serikat, Korea Selatan, Filipina, dan Indonesia, menganalisis potensi penerimaan pajak dan mengevaluasi pelaksanaan kewajiban perpajakannya. Penelitian ini menggunakan penelitian deskriptif dan bersifat kualitatif. Pengumpulan data melalui studi lapangan dengan melakukan wawancara dan kuesioner terhadap wajib pajak pembuat konten online dan studi literatur. Berdasarkan hasil penelitian, setiap negara yang diteliti mengenakan pajak terhadap resident, maupun non resident. Setiap orang pribadi pembuat konten online diminta mendaftarkan diri agar memperoleh TIN, seperti halnya NPWP di Indonesia. Perbedaan Negara yang diteliti dengan Indonesia adalah pembuat konten online harus mendaftarkan usahanya, sehingga otoritas pajak memiliki database pembuat konten online.
Accelerating Transformation Program in Indonesian Regional Development Banks: The Importance of High-Quality Information Sylvia Fettry; Hamfri Djajadikerta; Gery Raphael Lusanjaya
Journal of Accounting Research, Organization and Economics Vol 1, No 1 (2018): JAROE, Vol.1 No.1 August 2018
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1747.271 KB) | DOI: 10.24815/jaroe.v1i1.10847

Abstract

Objective – The role of Indonesia Regional Development Bank (RDB) as an agent of development in each specific operational area is expected to give a significant contribution to regional economics. The Transformation Program in Indonesian RDB started since 2015 is created to optimize the RDB’s role. This study is aimed to gain some description about the level of information quality in Indonesian RDB, to obtain real situation on the implementation of Transformation Program in Indonesian RDB, and to test whether the high-quality information will accelerate the implementation of Transformation Program in Indonesian RDB.Design/methodology – The study was conducted using data from the annual report of Indonesian RDBs and additional in-depth interview with RDB practitioners. The technique of purposive sampling is used in this study with the data availability criteria. The statistic analysis uses multiple regression with t-test and F-test to test the influence of information quality and some control variables on the implementation of Transformation Program in Indonesian RDB. Results – The Indonesian RDBs’ quality of information still cannot be perceived at a high level. The implementation of Transformation Program in Indonesian RDBs has already run in the first phase of foundation building with various obstacles. The high-quality information produced by financial reporting of RDB is proven can accelerate the implementation of Transformation Program in Indonesian RDBs. Research limitations/implications – The theoretical contribution of this study is giving empirical evidence that the information quality accelerates the implementation of Transformation Program in Indonesian RDB. The managerial  implication is that Indonesian RDBs must improve their financial reporting system and create some innovations for the successful Transformation Program. The main limitation of this research is the limited scope of study. It is recommended to make further relevant research on the same issue in a wider context to get more enriched findings.Novelty/Originality – The area of implementation of Transformation Program in Indonesian RDBs has been insufficiently examined currently. Thus, this study contributes to this area by examining whether high-quality information produced by financial reporting will accelerate the implementation of Transformation Program in Indonesian RDB.Keywords Information Quality, Financial Reporting, Banking Transformation.
Co-Authors Adela Putri Hartanto Adya Hermawati Alfio, Antonio Ali, Shujahat Amelia Limijaya Amelia Setiawan Amrie Firmansyah Ariel Waluya Atty Yuniawati Aurelia Eka Padma Sari Aurellya, Gleashella Brigitta, Gabriella Christian C. Henry Damajanti Tanumihardja Daniel Fernando Haryono Dermawan, Sharene Olivia Dewanti, Monica Paramita Ratna Putri Elizabeth Tiur Manurung Elsje Kosasih Elsje Kosasih Endang Fatmawati Esthe Evan Yundra Felisia . Gita Paskah Melania Gleashella Aurellya Granita Chrysantiami Granita Chrysantiami, Granita Hamfri Djajadikerta Hanjaya, Sharon Callista Heavenly Melodious Hersan, Kheren Yutinsia Husin Husin, Husin Joychristy, Eveline Judith Tagal Gallena Sinaga Junika Budiyanto Putri Kheren Yutinsia Hersan Kinanti Permata Wiharja Kurnia, Tanto Lauwrencia Darmawan Lusanjaya, Gery Lusanjaya, Gery Raphael Lusy Suprajadi Lusy Suprajadi Luvina Prayitno Mandalaputri, Renata Margareta Jane Widyawa Michael Iskandar Michelle Angela Gunawan Monica Paramita Putri Dewanti Monica Paramita Ratna Muliawati Muliawati Nathania Amanda Muljadi Nirvan Manggala Pangau, Angelia Christin Paulina Permatasari Pranoto, Madeline Guenevere Puji Astuti Rahayu Purbaningsih, Yuli Rachel Nur Ruhama Simatupang Raissa Amanda Haryono Renata Mandalaputri Resi Ariyasa Qadri Rizki Indrawan SANTOSO, R Tri Priyono Budi Sembhodo, Abimanyu Tuwuh Sharon Callista Hanjaya Susriyanti, Susriyanti Syamsul Bahri Tulis S. Meliala Vera Intanie Dewi Verawati Suryaputra Vita Vita Wibowo, Teguh Setiawan Wijaya, Chandra Ferdinand