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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Syntax Literate: Jurnal Ilmiah Indonesia Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan IKRA-ITH EKONOMIKA JURISMA: Jurnal Riset Bisnis & Manajemen JAF- Journal of Accounting and Finance eCo-Buss JUDICIOUS: Journal of Management International Journal of Marketing and Human Resource Research JOURNAL SCIENTIFIC OF MANDALIKA (JSM) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) eCo-Fin Balance : Jurnal Akuntansi dan Manajemen Economic Reviews Journal Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Journal of Artificial Intelligence and Digital Business Al-Zayn: Jurnal Ilmu Sosial & Hukum Journal of Accounting Inaba
Kartika Berliani
Universitas Indonesia Membangun
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Pengaruh Sistem Pengendalian Internal Pemerintah (SPIP), Kompetensi Sumber Daya Manusia, dan Moralitas Terhadap Pencegahan Kecurangan (Fraud) Pada Inspektorat Kota Bandung Sarah Affifah Aprilianty; Kartika Berliani
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 10 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss10pp3956-3967

Abstract

The rapid development of accounting today not only provides a positive contribution in increasing the transparency and accountability of financial reports, but also creates new risks, one of which is the increased potential for fraud. Recognizing the importance of this issue, this study was conducted to examine the factors that influence fraud prevention. Using quantitative research with descriptive and verification approaches. The data were collected through library research, field research, interviews & questionnaires to 64 respondents who were all auditors of the Bandung City Inspectorate. The sampling technique used a non-probability sampling technique with a total sampling approach, meaning the entire research population was sampled. Data analysis was carried out with the help of SPSS version 26 through a series of tests, including validity, reliability, classical assumptions, and hypothesis testing. The results show that SPIP and HR Competence have a significant impact on fraud prevention, in contrast to Morality which has no significant effect. The R-Square value obtained was 0.906 or 90.6%, which means that the independent variables play a dominant role in influencing fraud prevention, although the remaining 9.4% is influenced by external factors outside the scope of this study.
Pengaruh Struktur Aset, ROA, CR dan Debt to Equity Ratio terhadap Harga Saham Alydiya, Sekar Ayu; Berliani, Kartika
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2113

Abstract

Temuan pada studi ini untuk memperjelas dampak dari struktur aset dan rasio keuangan terhadap harga saham pada industri pertambangan di Indonesia. Berfokus pada bagaimana Struktur Aset, profitabilitas, rasio lancar dan leverage memengaruhi tingkat harga saham. Studi ini menggunakan analisis kuantitatif beserta deskriptif dan verifikatif, menganalisa laporan keuangan dari sampel 48 perusahaan pertambangan yang mencakup periode tahun 2017 hingga 2024. Temuan penelitian dengan uji-t mengungkapkan hanya profitabilitas yang dapat memengaruhi harga saham adapun yang lainnya tidak dapat memengaruhi. Namun, dalam uji-f mengungkapkan bahwa semua variabel tidak dapat memengaruhi harga saham. Meskipun adanya hubungan determinasi mencakup sekitar 14,3% dari tingkat harga saham diolah berdasarkan sampel yang ada. Temuan ini memperlihatkan bahwa meskipun terdapat variabel independen yang memengaruhi harga saham secara individual, belum tentu dapat mempengaruhi harga saham secara kolektif. Artinya dampak yang didapatkan oleh variabel dependen didominasi ketidakpengaruhan terhadap variabel independen. Pengetahuan ini sangat menarik untuk dilanjutkan dengan studi lain pada industri pertambangan indonesia yang serba dinamis ini.
Pengaruh Current Ratio, Return on Asset, Debt to Equity Ratio dan Capital Intersity Ratio Terhadap Price to Book Value Prianti, Anti Okta; Berliani, Kartika
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2182

Abstract

Riset ini bertujuan untuk menganalisis pengaruh Curent Ratio (CR), Return On Asset (ROA), Debt To Equity Ratio (DER), dan Capital Intensity Ratio (CIR) terhadap Price To Book Value (PBV) pada perusahaan Consumer Cyclicals Subsektor Apparel and Luxury Goods yang terpublish di Bursa Efek Indonesia periode 2015-2024. Metode yang diterapkan dalam riset ini adalah kuantitatif, melalui pendekatan deskriptif dan verifikatif. Hasil mengindikasikan bahwa Curent Ratio (X1), Return On Asset (X2). Debt To Equity Ratio (X3) dan Capital Intensity ratio (X4) secara simultan tidak berpengaruh terhadap Price To Book Value (Y). Riset ini memberikan implikasi bagi manajemen dan investor dalam menilai perusahaan melalui rasio keuangan.
Pengaruh ROA, NPM, Firm Size dan Debt to Equity Ratio Terhadap Harga Saham Pratanti, Nadya Elsa; Berliani, Kartika
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2279

Abstract

Hasil temuan riset ini untuk menggambarkan dampak dari rasio profitabilitas, kinerja perusahaan dan leverage terhadap harga saham pada usaha properti dan real estate di Indonesia. Terutama untuk manggambarkan bagaimana ROA, NPM, Firm Size dan DER dapat memberi dampak signifikan terhadap tingkat harga saham. Pada temuan ini analisis kuantitatif dengan statistik deskriptif serta verifikatif membantu peneliti dalam melengkapi hasil temuan, mengggunakan laporan keuangan dari sampel 70 usaha properti dan real estate dalam tahun 2015 hingga 2024. Adapun hasil temuan yang didapat dengan pengujian individual menyatakan hanya DER yang tidak dapat memberi dampak terhadap harga saham namun variabel independen dapat memberi dampak signifikan. Dalam pengujian gabungan mengungkapkan bahwa semua variabel independen dapat memberikan dampak yang signifikan terhadap harga saham. Dengan diperkuat dengan hasil koefisien determinasi penelitian sebesar 39,2% bagi harga saham dengan mengikuti sampel yang ada. Hasil temuan menyakinkan bahwa meskipun terdapat salah satu variabel independen yang tidak berdampak pada harga saham secara individual, dimaa satu variabel tersbut dapat berdampak nyata terhadap harga saham secara kolektif. Artinya akibat yang peroleh variabel dependen didominasi kepengaruhan pada harga saham.
Pengaruh Standar Akuntansi Pemerintah, Good Governance dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan: (Pada Badan Pengelolaan Keuangan dan Asset Daerah Kota Bandung Tahun 2022) Utami, Rachma Hida Silfa; Berliani, Kartika
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2200

Abstract

This study investigates how the Bandung City Regional Financial and Asset Management Agency's internal control system, Good governance practices, and government accounting standards (SAP) will affect the quality of its financial statements in 2022. The goal of the study is to comprehend a number of variables that may impact the accuracy, dependability, and legitimacy of financial statements issued by public entities in the context of local government. The quantitative method used combines secondary data from relevant documents and literature with primary data from employee interviews who are directly involved in financial report preparation. This is done through a descriptive and verification approach. The Bandung City Regional Financial and Asset Management Agency's 82 employees and State Civil Apparatus served as the research subjects for this study, which was carried out using a probability sampling technique. The results show that there is a reporting delay even though the Bandung City Regional Financial and Asset Management Agency's financial reports are of high quality. The quality of financial statements is significantly impacted by SAP and SPIP, but not significantly by Good governance. For a more comprehensive improvement, it is therefore advised to periodically develop SAP and SPIP implementation while continuing to pay attention to Good governance issues. Keywords: Government Accounting Standards, Good Governance, Internal Control System, and Financial Statement Quality.
Pengaruh Current Ratio, Debt To Equity Ratio, Return On Asset Dan Sales Growth Terhadap Devidend Payout Ratio: (Pada Perusahaan Manufaktur Sub Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode Tahun 2016-2022) Sari, Mutia; Berliani, Kartika
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2224

Abstract

The purpose of the research is to explore the impact of financial factors, such as Current Ratio, Debt to Equity Ratio, Return on Asset, and Sales Growth, on Dividend Payout Ratio in property and real estate sub-sector manufacturing companies that have been listed on the IDX from 2016 to 2022. The research results obtained through the application of quantitative methods that integrate verification and descriptive approaches to find clarity of knowledge. The study applied secondary data, namely the Financial Statements of property and real estate subsector manufacturing companies for 7 years (2016-2022). Sampling using nonprobability sampling, namely purposive sampling, where from a total of 85 populations listed on the IDX, only 8 populations managed to meet the criteria and could be recommended for use in the study. Descriptive analysis shows the range of Devidend Payout Ratio (DPR) values between 2.20 and 93.00, with an average of 28.005 and a standard deviation of 21.57081. DPR that exceeds the industry range of 20%-50% indicates good performance for shareholders or investors. The verification test results state that Current Ratio (CR), Debt to Equity Ratio (DER), and Return On Asset (ROA) have a significant influence on DPR, while Sales Growth (SG) has no effect. The simultaneous interaction between CR, DER, ROA, and SG also affects DPR significantly, explaining 76.4% of DPR variation. Keywords: Current Ratio; Debt to Equity Ratio; Return on Asset; Sales Growth; and Dividend Payout Ratio.
The effects of debt-to-asset ratio, size of the company, institutional ownership and earnings management on accounting conservatism in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange between 2015 and 2023 Herdiansyah, Mochamad Ardi; Berliani, Kartika
Economic Reviews Journal Vol. 3 No. 2 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i2.458

Abstract

This study attempts to ascertain how accounting conservatism is affected in manufacturing businesses in the food and beverage subsector listed on the Indonesia Stock Exchange between 2015 and 2023 by factors such as debt to asset ratio, company size, institutional ownership, and earnings management. This study employs a quantitative methodology that combines a verification and descriptive strategy. Traditional assumption testing, multiple linear regression, Pearson product moment correlation coefficient, determination coefficient, and hypothesis testing with partial and simultaneous tests (f and t tests) are all used in the statistical analysis approach of verification. Sample data comes from 63 financial reports of businesses in the Food and Beverage Manufacturing Subsector. This study employed a purposive sample strategy in conjunction with nonprobability sampling. Version 26.0 of SPSS software is used for data processing. According to preliminary study findings, there is no discernible relationship between accounting conservatism and the debt to asset ratio. Company size has a big impact on accounting conservatism. The impact of institutional ownership on accounting conservatism is negligible at best. Accounting conservatism is neither impacted by or significantly affected by earnings management. The study's findings concurrently demonstrate how the debt to asset ratio, business size, institutional ownership, and earnings management all have an impact on accounting conservatism
Pengaruh Pad, Belanja Daerah, Dan Silpa Terhadap Kemandirian Keuangan Daerah Kota Tangerang Selatan 2015–2024 Ine Nurfa Putri; Kartika Berliani
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 3 No 6 (2025): 2025
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v3i6.2907

Abstract

Penelitian ini menganalisis pengaruh Pendapatan Asli Daerah (PAD), Belanja Daerah, dan Sisa Lebih Perhitungan Anggaran (SiLPA) terhadap Kemandirian Keuangan Daerah Kota Tangerang Selatan pada periode 2015–2024. Tujuan penelitian ini adalah untuk mengidentifikasi perkembangan PAD, belanja daerah, dan SiLPA serta menguji pengaruh parsial maupun simultan ketiga variabel tersebut terhadap kemandirian keuangan daerah. Penelitian menggunakan metode kuantitatif dengan pendekatan deskriptif dan verifikatif, menggunakan data sekunder yang diperoleh dari BKAD Kota Tangerang Selatan. Hasil penelitian menunjukkan bahwa PAD berpengaruh positif dan signifikan terhadap kemandirian keuangan, yang berarti peningkatan PAD dapat memperkuat kemampuan fiskal daerah. Sebaliknya, belanja daerah berpengaruh negatif dan signifikan, sehingga peningkatan belanja cenderung menurunkan tingkat kemandirian apabila tidak diimbangi dengan peningkatan pendapatan. Sementara itu, SiLPA berpengaruh positif namun tidak signifikan terhadap kemandirian, sehingga surplus anggaran belum mampu memberikan kontribusi yang berarti. Secara keseluruhan, tingkat kemandirian keuangan Kota Tangerang Selatan masih tergolong rendah sehingga memerlukan optimalisasi PAD, peningkatan efisiensi belanja, serta pemanfaatan SiLPA secara lebih efektif
Pengaruh Pendapatan Asli Daerah (PAD), Belanja Daerah Dan Belanja Modal Terhadap Pertumbuhan Ekonomi Pada Pemerintah Kota Bandung Tahun Anggaran 2017-2024 Sindi, Nihayatuz Zain; Berliani, Kartika
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.1179

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Pendapatan Asli Daerah (PAD), Belanja Daerah, dan Belanja Modal terhadap Pertumbuhan Ekonomi Kota Bandung pada periode 2017–2024. Kebaruan penelitian terletak pada pemanfaatan data pascapandemi dan analisis simultan terhadap tiga instrumen fiskal utama untuk menilai efektivitas kebijakan keuangan daerah dalam mendorong aktivitas ekonomi. Penelitian menggunakan metode kuantitatif dengan pendekatan deskriptif dan verifikatif, berdasarkan data time series yang dikumpulkan melalui dokumentasi dan studi kepustakaan dari BPS dan DJPK. Analisis dilakukan melalui regresi linear berganda yang didahului oleh serangkaian uji asumsi klasik. Hasil penelitian menunjukkan bahwa PAD tidak memberikan pengaruh signifikan terhadap pertumbuhan ekonomi, sementara Belanja Daerah berpengaruh positif, dan Belanja Modal justru menunjukkan pengaruh negatif. Secara simultan, ketiga variabel tersebut terbukti berperan dalam menjelaskan dinamika pertumbuhan ekonomi Kota Bandung. Temuan ini menegaskan perlunya optimalisasi PAD, peningkatan efisiensi Belanja Daerah, serta perbaikan kualitas pengelolaan Belanja Modal agar kebijakan fiskal daerah dapat lebih efektif mendorong pertumbuhan ekonomi yang berkelanjutan.   This study aims to analyze the influence of Regional Original Revenue (PAD), Regional Expenditure, and Capital Expenditure on Economic Growth of the City of Bandung in the 2017–2024 period. The novelty of the research lies in the use of post-pandemic data and simultaneous analysis of three main fiscal instruments to assess the effectiveness of regional financial policies in boosting economic activity. The research uses a quantitative method with a descriptive and verifiable approach, based on time series data collected through documentation and literature studies from BPS and DJPK. The analysis was carried out through multiple linear regression preceded by a series of classical assumption tests. The results of the study show that PAD does not have a significant influence on economic growth, while Regional Expenditure has a positive effect, and Capital Expenditure actually shows a negative influence. Simultaneously, these three variables have been proven to play a role in explaining the dynamics of economic growth in the city of Bandung. These findings emphasize the need to optimize PAD, improve the efficiency of Regional Expenditure, and improve the quality of Capital Expenditure management so that regional fiscal policies can be more effective in encouraging sustainable economic growth  
PENGARUH DEBT TO EQUITY RATIO, RETURN ON ASSET DAN TOTAL ASSET TURNOVER TERHADAP PRICE TO BOOK VALUE PADA PERUSAHAAN SUBSEKTOR TELEKOMUNIKASI Nurita, Gita Dwi; Kartika Berliani
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i2.9652

Abstract

This study aims to determine the effect DER, ROA, and TATO on PBV among companies in the telecommunication subsector. Applying a quantitative approach using secondary data in the form of financial statements of telecommunication subsector issuers on IDX for the 2019-2024 period. The results indicate that Only DER and ROA have a positive and significant effect on PBV, while TATO does not show a significant influence. This finding provides a theoretical contribution by serving as an academic reference for expanding knowledge on the factors that drive PBV. The result may also be used as a learning resource in relevant fields.In terms of practical contribution, the results provide empirical guidance  for investors, managers, and analysts in the telecommunication subsector in prioritizing the analysis of DER and ROA as key determinants of stock value. Keywords: Return On Asset, Telecommunication Industry, Total Asset Turnover, Price To Book Value, Debt To Equity Ratio
Co-Authors Alydiya, Sekar Ayu Amelia, Yati Devyanthi Syarif Ekawati, Yeni Endayani, Fitri Febriyanti, Diah Ferry Kosadi Herdiansyah, Mochamad Ardi Ine Nurfa Putri Linda Herliawati Maahury, Ranny Gabriella Maharani, Dinda Ayu Melinda, Nur Moch Indra Raharja Muhammad Iqbal Alamsyah Noviyanti, Ria Nur, Fauzia Nurita, Gita Dwi Pratanti, Nadya Elsa Prianti, Anti Okta Purwanti, Erin Renita Melinda Ridwan Ridwan Ridwan, Ridwan Rifqi Farisan Akbar Sarah Affifah Aprilianty sari, Mutia Shiva Ulqisti Sindi, Nihayatuz Zain Sunjaeni, Marisa Susanto, Beni kris Andrea Utami, Rachma Hida Silfa