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All Journal ACADEMICS IN ACTION Journal of Community Empowerment Journal of Management and Leadership Jurnal Bina Akuntansi JURNAL AKUNTANSI JUDICIOUS: Journal of Management Jurnal Manajemen Jurnal Ekonomi Jurnal Ekonomi Perusahaan Journal of International Conference Proceedings Jurnal Manajemen Dan Akuntansi Medan Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan
Rizka Indri Arfianti
Institut Bisnis Dan Informatika Kwik Kian Gie
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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DOES INSTITUTIONAL OWNERSHIP AFFECT THE VALUE RELEVANCE OF ACCOUNTING INFORMATION? Rizka Indri Arfianti; Prima Apriwenni; Martha Ayerza Esra; Elisabeth Vita Mutiarawati; Brenda Aurellia
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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

Abstract

The purpose of this study was to find out whether the value relevance of the fair value of assets and liabilities at levels 1 and 2 is higher than at level 3 and to find out whether institutional ownership increases the value relevance of the fair value of assets at level 1, level 2 and level 3. This research was conducted in banking companies listed on the Indonesia Stock Exchange for the 2018-2020 period, which was determined using the purposive sampling method so that 90 company sample data were selected. Using the panel data linear regression method, the results show that the fair value of level 3 assets is more relevant than levels 1 and 2, while the fair value of liabilities at levels 1 and 2 produces a higher relevance than level 3. This research shows that it is not proven that level 1 and 2 fair value information is more relevant than level 3 for investor decision making. In subsequent tests, institutional ownership is not proven to increase the relevance of the fair value of level 1, level 2 and level 3 assets.
MODERASI GOOD CORPORATE GOVERNANCE PADA PENGARUH KINERJA KEUANGAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Rizka Indri Arfianti; Muttia Anggreini
Jurnal Akuntansi Vol 12 No 1 (2023): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v12i1.912

Abstract

Nilai perusahaan salah satunya dapat dilihat dari harga saham suatu perusahaan. Tingginya harga saham dapat membuat investor tertarik dan percaya akan prospek suatu perusahaan. Cara investor menentukan pembelian saham perusahaan adalah dengan melihat kinerja perusahaan tersebut. Adapun kinerja suatu perusahaan akan baik jika ada tata kelola perusahaan yang baik pula di perusahaan tersebut. Oleh karena itu, penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage, dan kebijakan dividen terhadap nilai perusahaan dengan dimoderasi oleh good corporate governance. Pengambilan sampel dilakukan dengan purposive sampling method dan diperoleh sampel sebanyak 57 data sampel. Pengujian yang dilakukan adalah uji kesamaan koefisien untuk mengetahui apakah pooling data dapat dilakukan, analisis statistik deskriptif, uji asumsi klasik, dan analisis regresi linear berganda dengan menggunakan aplikasi SPSS 26. Kesimpulan pada penelitian ini menunjukkan bahwa profitabilitas dan kebijakan dividen berpengaruh positif terhadap nilai perusahaan. Sedangkan leverage tidak berpengaruh terhadap nilai perusahaan. Good corporate governance dapat memperkuat pengaruh profitabilitas terhadap nilai perusahaan. Tetapi, good corporate governance tidak cukup bukti memoderasi pengaruh leverage dan kebijakan dividen terhadap nilai perusahaan.
The Effect of Population, Gross Regional Domestic Product and Inflation on Local Tax Revenues in DKI Jakarta Province Maria, Sanggam; Arfianti, Rizka Indri
Journal of International Conference Proceedings Vol 6, No 1 (2023): 2023 ICPM Malang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i1.2255

Abstract

Taxation is the most significant source of state revenues, accounting for the majority of revenue. National development is a current government program, where local development is one of the plans. Local taxes are one of the sources of tax revenue. The realization of local tax collections in DKI Jakarta Province is predicted to have only reached 44% of the objective in September 2022, a 23% decline from 2021. The goal of this research is to determine the impact on the population, gross regional domestic product and inflation on local tax revenues. This is quantitative research that relies on secondary data, namely time series data which is then processed using Microsoft Excel 2019. The techniques utilized for analysis are descriptive statistical analysis and the classical assumption test, and hypothesis test. Based on the results of the analysis population  and gross regional domestic product has sufficient evidence of a positive effect on local tax revenues, the government should be able to improve people's welfare and improve the sectors in the gross regional domestic product. Meanwhile, inflation does not have enough evidence of an affect on local tax revenues.
Pengaruh Perencanaan Pajak, Sales Growth, dan Ukuran Perusahaan Terhadap Manajemen Laba Anggreani, Vemyta; Arfianti, Rizka Indri
Jurnal Manajemen Vol 13 No 2 (2024): Mei
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jm.v13i2.1140

Abstract

The income statement in the financial report is one of the important indicator for shareholders and creditors to obtain information on profit and financial performance of a company and make investment decisions in a company. Profit reflects that the company has achieved good financial performance. Managers will carry out earnings management practices to influence several parties who have different interests in a company with the aim of ensuring that the financial reports presented are in line with the expected profit targets. This research aims to prove whether tax planning, sales growth, and firm size influence earnings management. The theories underlying this research are Agency Theory, Positive Accounting Theory, and Signalling Theory. This study processed 147 samples of consumer non-cyclical sector registered on Indonesia Stock Exchange in 2020-2022. In concluding this research, sales growth and firm size to state that both have a positive influence on earnings management, and that there is insufficient evidence that tax planning has a positive influence on earnings management.
ANALISIS PENGAKUAN, PENGUKURAN, PENYAJIAN DAN PENGUNGKAPAN PAJAK TANGGUHAN BERDASARKAN PSAK 46 Nurkhasanah, Nurkhasanah; Arfianti, Rizka Indri
Jurnal Akuntansi Vol 13 No 1 (2024): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v13i1.1053

Abstract

Discrepancies and differences in interests between accounting and taxation require companies to make fiscal corrections or adjustments between commercial financial reports and fiscal financial reports in accordance with tax regulations. The object used for this research is the financial report of PT X in 2021 - 2022, research variables are recognition, measurement, presentation and disclosure of deferred tax PSAK 46. After conducting research, regarding the analysis of the implementation of PSAK 46 deferred taxes at PT X, indicates that the recognition, measurement, presentation and disclosure of deferred tax PSAK 46 has been applied in accordance with the data in the financial statements and notes to the financial statements. The research conclusion is that the recognition of deferred tax according to PSAK 46 has been implemented by recognizing current tax and the benefits of deferred tax.
Pelatihan Strategi Pemasaran untuk Usaha Mikro Kecil Menengah Binaan Kantor Walikota Jakarta Utara Setianingsih, Rita Eka; Sandra, Amelia; Arfianti, Rizka Indri
Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan Vol. 1 No. 2 (2024): April - September 2024
Publisher : Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/abdimas.v1i2.1150

Abstract

The Covid-19 pandemic has had a significant impact on the government and society. Many business actors have experienced a decrease in sales turnover. This pandemic requires MSME owners to be able to think strategically and dynamically to maintain the business that has been built. MSMEs face a variety of challenges, including ideas, administration, marketing, and money. Administration and marketing concerns are still the key challenges in growing a firm because understanding in these areas is still relatively poor. A good strategy is needed to keep them afloat and increase their revenue turnover. The Indonesian government has tried to make several policies to strengthen MSMEs during the Covid-19 pandemic. For example, During the Covid-19 epidemic, the provision of social aid, tax incentives, and working capital growth all have an impact on MSMEs' development. Marketing strategy is one technique to gain a sustained competitive edge, whether for a company that manufactures goods or services. There are several marketing strategies that can be done to overcome the problems that occur. MSME players are able to survive the pandemic by maximizing sales in the online market. Empowering MSME players in the products that are most needed during the pandemic is necessary for empowering the community of MSME players to test the online market. MSMEs must strive to adopt various digital technologies to overcome this crisis. For this reason, this training is expected to help MSME owners assisted by the North Jakarta Mayor's Office develop and improve their businesses.
PENGARUH UMUR PERUSAHAAN, KEBIJAKAN HUTANG, DAN KUALITAS AUDIT TERHADAP INDIKASI PENGHINDARAN PAJAK Gracia Chou Vani; Amelia Sandra; Moryessa Brandinie; Rizka Indri Arfianti
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 1 (2025): Jurnal Manajemen dan Akuntansi Medan
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i1.5069

Abstract

Latar belakang: Pajak digunakan pemerintah untuk membiayai berbagai fasilitas demi kepentingan masyarakat. Namun, perusahaan menggunakan pajak sebagai salah satu cara untuk mengurangi biaya-biaya perusahaan. Oleh karena itu, perusahaan melakukan upaya penghindaran pajak dengan mengurangi beban pajak yang harus dibayarkan untuk memaksimalkan keuntungan yang diterima. Penelitian ini dilakukan untuk menguji faktor-faktor yang dapat mempengaruhi indikasi terjadinya penghindaran pajak, seperti umur perusahaan, kebijakan hutang, dan kualitas audit, Metode penelitian: Objek penelitian yang dilakukan dalam penelitian ini adalah perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2020-2022. Dalam pengambilan sampel menggunakan teknik non-probability sampling dengan metode purposive sampling. Sampel awal yang digunakan untuk menguji yaitu 56 sampel perusahaan, tetapi karena adanya outlier data maka sampel yang digunakan menjadi 52 sampel perusahaan. Semua proses analisis data dilakukan dengan menggunakan program IBM SPSS 26 Hasil penelitian: Hasil penelitian memperlihatkan bahwa umur perusahaan berpengaruh positif terhadap indikasi penghindaran pajak, kebijakan hutang berpengaruh negatif terhadap indikasi penghindaran pajak, dan kualitas audit berpengaruh negatif terhadap indikasi penghindaran pajak.
Implementasi Pendampingan Akuntansi untuk UMKM Barokah Sandra, Amelia; Arfianti, Rizka Indri; Apriwenni, Prima
Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan Vol. 1 No. 1 (2023): Oktober 2023 - Maret 2024
Publisher : Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/abdimas.v1i1.1075

Abstract

Tujuan dari program ini untuk memberikan pendampingan, diskusi dan sebagai fasilitator dalam penerapan akuntansi sederhana dan pembuatan laporan keuangan yang efektif bagi Usaha Kecil Mikro dan Menengah (UMKM) Barokah di Painan, Sumatera Barat dengan beberapa diversifikasi jenis usaha yaitu dagang dan jasa. Kegiatan ini dilaksanakan pada saat pandemi Covid-19 sehingga kegiatan ini dilaksanakan menggunakan aplikasi google meet. Kehadiran tim instruktur melalui program pengabdian masyarakat dalam pembinaan penerapan akuntansi sederhana mendapat respon positif. Kebutuhan pengetahuan pelaku usaha mengenai pembuatan laporan keuangan untuk dapat menghitung laba rugi usaha, dan juga dapat mengetahui kapan usahanya akan dikenakan pajak. Di samping itu juga dapat memahami bagaimana pengendalian persediaan dengan mudah.
Moderasi Good Corporate Governance pada Pengaruh Kebijakan Dividen, Profitabilitas dan Ukuran Perusahaan terhadap Nilai Perusahaan Jessica, Jessica; Arfianti, Rizka Indri
Jurnal Akuntansi Vol 14 No 1 (2025): Februari - Juli 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v14i1.1478

Abstract

Company value describes the condition of the company. Investors can find out whether the company is worthy of investment or not. The purpose of this study is to determine the effect of dividend policy, profitability and company size on company value with good corporate governance as a moderating variable in mining companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The sampling technique used was purposive sampling and 24 companies were obtained, so that a sample of 72 samples was used. Hypothesis testing uses descriptive statistical analysis, regression coefficient similarity test to test data pooling, classical assumption test, multiple linear regression analysis and goodness of fit test. The conclusion of this study shows that there is sufficient evidence that profitability has a positive and significant effect on company value, while there is insufficient evidence that dividend policy and company size have an effect on company value. Next, good corporate governance is proven to be able to strengthen the influence of company size on company value, while good corporate governance is not proven to be able to strengthen the influence of dividend policy and profitability on company value.
Co-Authors Amelia Sandra Anggreani, Vemyta Apriwenni, Prima Ari Hadi Prasetyo Brenda Aurellia Denni Tanoyo Elisabeth Vita Mutiarawati Felicia Hokyani Gracia Chou Vani Hanif Hanif Jessica Jessica Kezia Sibuea Maria, Sanggam Martha Ayerza Esra Moryessa Brandinie Muttia Anggreini Nanda Ismi Kumalawati Nurkhasanah Nurkhasanah Prima Apriwenni Reyska Nathanael Rita Eka Setianingsih Yustina Triyani