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All Journal ACADEMICS IN ACTION Journal of Community Empowerment JURNAL AKUNTANSI Jurnal Scientia E-JURNAL AKUNTANSI
Mulyani
Bisnis Dan Informatika Kwik Kian Gie
Humanities Economics, Econometrics & Finance Education Engineering Mathematics Social Sciences

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Aspek Psikologi Pendelegasian Manajemen dan Manajemen Biaya Pabrik Roti “Yes” di UPK PIK Pulo Gadung Jakarta Timur Hanif Hanif; Mulyani Mulyani; Supriyanto Karya; Morryessa Brandinie
ACADEMICS IN ACTION Journal of Community Empowerment Vol 1, No 1 (2019)
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (652.176 KB) | DOI: 10.33021/aia.v1i1.739

Abstract

The purpose of this program is to provide assistance in order to help businesses to solve their problems in business management. The approach used is observation, interview and discussion with the business founder/owner. The place is in the one of the business unit under the Unit Pengelola Kegiatan Pusat Industri Kecil (PIK), namely ” Yes" Cake Factory. The team managed and explored several problems in the business unit, which are related to book-keeping, work delegation and the control system planning, utilization of cost management such as unit cost calculations, cost control and break event point analysis, and profit-sharing policy. The team also provides a doable solution that can be implemented by the company.
KEPEMILIKAN MANAJERIAL SEBAGAI PEMODERASI PENGARUH STRATEGI DIVERSIFIKASI TERHADAP KINERJA PERUSAHAAN Fabiola Chriselly, Mulyani
Jurnal Akuntansi Vol 5 No 2 (2016): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

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

Abstract

Diversifikasi merupakan salah satu strategi yang digunakan manajer untuk meningkatkan kinerja perusahaan. Namun demikian strategi ini tidak selalu berhasil dalam meningkatkan kinerja perusahaan. Beberapa penelitian menemukan bukti empiris sebaliknya, bahwa diversifikasi justru mengurangi kinerja perusahaan. Ketidakkonsistenan hasil penelitian ini menunjukkan bahwa adanya faktor lain yang mempengaruhi hubungan diversifikasi terhadap kinerja perusahaan. Peneliti menganggab bahwa pengungkapan kepemilikan manajerial sebagai pemoderasi yang dapat memperkuat atau memperlemah pengaruh hubungan itu. Tujuan penelitian ini dimaksudkan untuk menguji apakah strategi diversifikasi perusahaan memiliki pengaruh positif signifikan pada kinerja perusahaan, serta apakah kepemilikan manajerial mampu memoderasi hubungan kedua variabel tersebut pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2012-2014. Hasil penelitian menunjukkan bahwa terdapat hubungan yang negatif signifikan antara diversifikasi perusahaan dengan kinerja perusahaan dan kepemilikan manajerial sebagai variabel moderasi tidak terbukti mampu memoderasi hubungan antara diversifikasi korporat dengan kinerja perusahaan.Kata Kunci: Strategi Diversifikasi, Kinerja Perusahaan, Kepemilikan Manajerial
PENILAIAN KECURANGAN: PENGALAMAN, PELATIHAN DAN TINDAKAN SUPERVISI Michael Prasetya D, Mulyani
Jurnal Akuntansi Vol 7 No 1 (2018): 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.v7i1.457

Abstract

The auditor's inability to detect fraud, is not up to the expectations of financial statement users. Experiences, Training and Supervision Measures are the 3 most important essential components an auditor must have in a fraudulent area..The purpose of this research are to conduct research to prove whether experience, training and supervision actions affect the assessment of fraud.The survey method with questionary used in this reasarch. The object of this research are auditors who worked in one of the big four Accounting Firms in Jakarta. The sampling technique used is purposive sampling. The result of this research shows that the variable of experience, training and supervision actionhave positive influence to the variable of fraud detection. Keyword: Auditor Experience, Training  , Supervision Action  and Fraud Detection
Analisis Faktor-faktor yang Berpengaruh terhadap Pelaporan Keuangan [Studi Empirik di BEI Periode 2014-2016] Mario Kristop Jaori, Mulyani
Jurnal Akuntansi Vol 7 No 2 (2018): Edisi Agustus
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.v7i2.496

Abstract

Timeliness is the availability of information to the decision maker when needed before the information loses power to influence the decision. If there is an unnecessary delay in financial reporting, the financial statements will lose their relevance. The purpose of this research is to know the empirical evidence of the influence of Profitability, Solvability, Company Size, Firm Size, and Age of Company to the timeliness of financial reporting to property and real estate companies listed on Indonesia Stock Exchange (BEI) in 2014-2016. This research uses logistic regression analysis method. The data used are secondary data taken through observation techniques. The sampling technique used is non probability, that is purposive sampling method. The result of logistic regression shows that profitability, solvability, and firm size have significant effect to timeliness. While the firm size and age of the company has no significant effect on timelinessThis study resulted in the conclusion that There is sufficient evidence of profitability (ROA) have a significant positive effect on timeliness. The result of Solvability (DER) and the Company's size on timeliness can not be concluded. There is not enough evidence of Firm Size has significant effect on timeliness. And, There is not enough evidence Company Age has significant effect on timeliness.Keywords : Timeliness, Profitability, Solvability, Company Size, Firm Size, Company Age
PENGARUH TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PENGETAHUAN PEPAJAKAN SEBAGAI PEMODERASI Axel Axel, Mulyani
Jurnal Akuntansi Vol 8 No 1 (2019): 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.v8i1.580

Abstract

Tax is the largest source of state revenue for the Indoensian budget. Efforts by the government to obtain state revenues through taxes are still not effective. Therefore, the government held a socialization on taxes and set tax amnesty policy. This study aims to determine the effect of tax amnesty on individual entrepreneurs taxpayer compliance with knowledge of taxation as a moderating variable. The population of this study is an individual entreprenuers taxpayer who conducts business activities in ITC Cempaka Mas. Data and information obtained from the questionnaires filled out by respondents, 100 individual entrepreneurs taxpayers. This research was conducted by distributing questionnaires with judgmental sampling technique. This research use likert scale; SPSS 22; Test Validity and Reliability; Classic assumption test; Hypothesis testing. The result of data analysis shows that tax amnesty have positive and significant effect to individual entrepreneurs taxpayer compliance. Taxation knowledge has a positive and significant effect on taxpayer compliance of private entrepreneur. Another result that can be concluded is the knowledge of taxation has no effect in moderating the relationship between tax amnesty and individual entrepreneurs taxpayer complianceKeywords : Tax Amnesty, Taxation Knowledge, and Individual Entrepreneurs Taxpayer Compliance
FAKTOR-FAKTOR YANG MEMBERIKAN KONTRIBUSI TERHADAP KEPATUHAN WAJIB PAJAK OJEK ONLINE (OJOL) DI JAKARTA Theressa Meiyanti; Mulyani Mulyani
Jurnal Akuntansi Vol 8 No 2 (2019): Edisi Agustus
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.v8i2.623

Abstract

Tax is a mandatory contribution to the state that is owned by an individual or entity that is a force. Indonesian tax compliance level is still low shown by its low tax ratio. Motor Vehicles Tax is a tax on ownership or control of motorized vehicles. Taxpayer’s compliance is taxpayers' willingness to fulfill their tax obligations concerning regulations. This research used quantitative hypothesis testing. The data and information were retrieved from questionnaire results filled in by 100 Gojek taxpayer drivers. This research used the Likert scale, SPSS 20 software, Validity and Reliability, Classical Assumption Test, F-test, t-test, and R2 test. Therefore, it can be concluded that taxpayer’s knowledge and awareness have a positive effect on motorcycle taxpayer’s compliance. However, there is no evidence that the taxpayer’s level of income has effects on motorcycle taxpayer’s compliance.Keywords: Taxpayer Compliance, Taxpayer Awareness,  Taxpayer Knowledge, Taxpayer’s Level of Income
ANALISIS KAUSALITAS STRATEGI DIVERSIFIKASI DAN KINERJA PERUSAHAAN Novita; Mulyani Mulyani
Jurnal Akuntansi Vol 9 No 2 (2020): Edisi Agustus
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.v9i2.765

Abstract

Firm diversification is the level of development a firm undertakes both through the number of firms it manages and the level of its business segments (at least two business segments). Based on agency theory, companies with multi-segments are suspected of placing too large investment in their line of business with low investment opportunities. Meanwhile, according to market power theory, only conglomerate companies are able to diversify well. Previous research stated that even if conglomerate companies diversify, it may lead to firm performance’s loss. This study aims to determine the influence of diversification level, investment opportunities, firm size, leverage, and number of segments on the firm performance of manufacturing companies. The conclusion of this study shows that there is insufficient evidence that diversification level and number of segments has a negative influence on company performance. Also, there is insufficient evidence that leverage has a positive influence on company performance. Meanwhile, there is sufficient evidence that investment opportunities and firm size have a positive influence on firm performance. Keywords: Firm Performance, Diversification Level, Investment Opportunity, Company Size, Leverage, Number of Segments. References: Amyulianthy, R., & Sari, N. (2013). Pengaruh diversifikasi terhadap kinerja perusahaan. Binus Business Review, 4(1), 215–230. Aprilia, W., Rodhiyah, & Widiartanto. (2015). Analisis pengaruh kinerja keuangan perusahaan terhadap return saham perusahaan sektor jasa transportasi yang terdaftar di bursa efek Indonesia. Winindya Aprilia Jurusan Administrasi Bisnis , Universitas Diponegoro Semarang Jl . Prof . H Sudharto , SH . Tem. 1(1), 155. Berger, P. G., & Ofek, E. (1995). Diversification’s effect on firm value. Journal of Financial Economics, 37(1), 39–65. Bowerman, B. (2016). Business Statistics in Practice: Using Data, Modeling, and Analytics. McGraw-Hill Higher Education. Company, P., Jensen, C., & Meckling, H. (1976). Theory of the firm : managerial behavior , agency costs and ownership structure 1 . Introduction and summary In this paper WC draw on recent progress in the theory of ( 1 ) property rights , firm . In addition to tying together elements of the theory of e. 3, 305–360. Delinalie Chandra, Y. T. (2015). Pengaruh level diversifikasi, leverage, return on asset, umur perusahaan, dan sektor industri terhadap nilai perusahaan yang terdaftar di bei periode 2009–2011. Jurnal Akuntansi, 4(1). Harto, P. (2005). Kebijakan diversifikasi perusahaan dan pengaruhnya Terhadap kinerja: studi empiris pada Perusahaan publik di indonesia. Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. Kurniasari, S. E., & Tahun, E. T. (2014). Pengaruh Diversifikasi Usaha terhadap Kinerja Perusahaan yang Dimoderasi oleh Kepemilikan Manajerial. Universitas Dian Nuswantoro Jurnal, 1–9. Lucyanda, J., & Wardhani, R. H. K. (2017). Pengaruh diversifikasi dan karakteristik perusahaan terhadap kinerja perusahaan. Media Riset Akuntansi, 4(2), Hal-1. Salindeho, A. O., Saerang, I. S., & Maramis, J. B. (2018). Pengaruh Diversifikasi Usaha Terhadap Kinerja Keuangan Dan Return Saham Study Kasus Pada Perusahaan Manufaktur Automotive and Effect of Business Diversification of Financial Performance and Return Stock Case Stock in Automotive and Component Manufacturing. Jurnal EMBA, 6(3), 1078–1087. Setionoputri, A., Meiden, C., & Siagian, D. (2009). Pengaruh Diversifikasi Korporat Terhadap Excess value Perusahaan Manufaktur, Perdagangan Grosir dan Eceran, serta Properti dan Real Estat yang Terdaftar di BEI Tahun 2005-2007. Bidang Akuntansi Private: Akuntansi Keuangan Dan Pasar Modal (AKPM), 1–25. Spence, M. (2002). Signaling in retrospect and the informational structure of markets. American Economic Review, 92(3), 434–459. Sucipto, D. (2003). Penilaian Kinerja Keuangan. Jurnal Akuntansi: Universitas Sumatera Utara. Sumendap, R., Tommy, P., & Maramis, J. B. (2018). Analisis Perbandingan Kinerja Keuangan Berdasarkan Diversifikasi Segmen Bisnis Pada Industri Manufaktur Yang Go Public Comparative Analysis of Financial Performance Based on Diversification of Business Segments in Manufacturing Industry That Go Public. Jurnal Riset Akuntansi Dan Keuangan, 6(4), 2198–2207.
KEBERADAAN PROFITABILITAS, BIAYA OPERASIONAL DAN LEVERAGE TERHADAP PAJAK PENGHASILAN BADAN PADA PERUSAHAAN PUBLIK SEKTOR KESEHATAN Merry Kalventri; Mulyani
Jurnal Akuntansi Vol 11 No 1 (2022): 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.v11i1.857

Abstract

Tax is the largest income for the state. For companies, taxes are a burden that will reduce profits. Therefore, companies try to take advantage of taxes through various ways, such as using debt and maximizing operational costs. This study aims to analyze the effect on profitability, operating costs, and corporate income tax leverage. The object of research is a company that is included in the health sector based on the Indonesian Stock Exchange Industry Classification which is listed on the Indonesia Stock Exchange during 2018-2020. Sampling using non-probability sampling technique with purposive sampling technique. The results showed that the data passed the coefficient similarity test and the classical assumption test. The variation of the dependent variable is explained by the independent variable of 82.5%. The variables of profitability, operating costs and leverage simultaneously have an effect on corporate income tax. In the t-test, profitability and operating costs of Sig 0.000 mean that the second variable has a significant effect on corporate income tax. While decent leverage Sig 0.734 means that there is no evidence that leverage has a significant effect on corporate income tax. The conclusion of this study is profitability and operating costs have a positive and significant effect on corporate income tax. Meanwhile, there is no evidence that leverage has a positive and significant effect on corporate income tax.
FIRM SIZE MODERATES THE EFFECT OF BANKRUPTCY POTENTIAL, AUDIT QUALITY, PUBLIC OWNERSHIP STRUCTURE ON AUDIT DELAY Mulyani Mulyani; Kevin Kurniawan Santoso
Jurnal Scientia Vol. 12 No. 01 (2023): Education, Sosial science and Planning technique
Publisher : Sean Institute

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

Abstract

Audit delay is one of the important factors related to the relevance of the information contained in the financial statements. The purpose of this study was to determine the effect of the potential for bankruptcy, the complexity of the company's operations, the structure of public ownership and the size of the company as moderating variables on audit delay. The statistical method used in this study is multiple linear regression and Moderated Regression Analysis with a significance of 5%. The sampling technique was determined based on the purposive sampling method so as to produce a total sample of 44 companies and obtained a total of 132 observations. T The conclusion of this study is that bankruptcy probability has a negative effect on audit delay, audit quality has a positive effect on audit delay, company size is able to moderate the relationship between bankruptcy potential and audit delay. On the other hand, there is insufficient evidence that public ownership structure and firm size affect audit delay, and there is insufficient evidence that firm size is able to moderate the relationship between audit quality and the relationship between public ownership structure and audit delay.
PEMANFAATAN INSENTIF PAJAK, SANKSI PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK SAAT PANDEMI COVID-19 Valencia; Mulyani Mulyani
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.v12i1.983

Abstract

Tax is one of the components of state revenue, and taxes play an important role in national development and government spending. But the public's compliance to carry out their tax obligations is still low, plus the current situation faced by the Covid-19 pandemic, which can be seen from the realization of tax revenues in 2020 of 89.25% of the target set. This study aims to prove the effect of the use of tax incentives, tax sanctions, and taxpayer awareness on taxpayer compliance. This study uses a questionnaire distributed to taxpayers who are MSMEs in Jambi City. Then the data will be processed using the SPSS 26 program to test the validity, reliability, classical assumption test, and hypothesis testing. The results of the research on the t statistic test have a sig value. The variable of the use of tax incentives is 0.043, the tax penalty is 0.000, and the awareness of the taxpayer is 0.286. The conclusion obtained from the results of this study is that the use of tax incentives and tax sanctions has a positive effect on taxpayer compliance during the Covid-19 pandemic, while taxpayer awareness has no effect on taxpayer compliance during the Covid-19 pandemic.
Co-Authors Chyntia Susanto Hanif Hanif Kevin Kurniawan Santoso Marcelino Chandra Rusli Merry Kalventri Morryessa Brandinie Novita Supriyanto Karya Theressa Meiyanti Valencia