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All Journal Monex: Journal of Accounting Research AKRUAL: Jurnal Akuntansi Jurnal Abdimas Mandiri Jurnal Manajemen, Ekonomi, Keuangan dan Akuntansi Jurnal Informatika Dan Tekonologi Komputer (JITEK) Indonesian Journal of Business Analytics (IJBA) Jurnal Ekonomika dan Manajemen Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan International Journal of Business and Applied Economics (IJBAE) JAMER International Journal of Management, Accounting & Finance Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Halleina Rejeki Putri Hartono
Politeknik Negeri Madiun
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Analysis of Implementation of Income Tax Incentives (PPh) Article 21 on the Level of Taxpayer Compliance at the Office of Tax Services, Counseling and Administration (KP2KP) of Magetan Regency La Ode Abdullah; Ulfa Rahmawati; Halleina Rejeki Putri Hartono; Noviantika Dwi Elsarianti
International Journal of Business and Applied Economics Vol. 2 No. 4 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i4.5299

Abstract

This study aims to determine the mechanism for calculating Income Tax Article 21 before and after utilizing PPh 21 incentives and assessing its effectiveness at KP2KP Magetan. The data sources used are primary and secondary. The research population used is individual taxpayers who apply for income tax incentives. This sampling technique uses a non-probability method, namely purposive sampling. The analysis technique used is income tax calculation 21, calculation of the effectiveness ratio, and analysis of the results of the calculation of the effectiveness ratio. The results of this study indicate that the use of the PPh 21 incentive causes a difference between the Income Tax that must be deposited and the Tax Home Pay, namely that the amount of the Tax Home Pay of the taxpayer becomes larger than before using the 21 Income Tax incentive.
Financial Statement Analysis in the Technology Sub-Sector Companies Listed on the Indonesian Stock Exchange Halleina Rejeki Putri Hartono; Ulfa Rahmawati; Permatasari Cahyaningdyah; Nova Maulud Widodo; Diah Sulis Setyawati
International Journal of Business and Applied Economics Vol. 2 No. 5 (2023): September 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i5.6359

Abstract

This research aims to determine the performance of financial reports based on financial ratio analysis for technology sub-sector companies listed on the Indonesia Stock Exchange. The financial reports used are for the last five years. The method used is descriptive analysis. The financial ratios used are the liquidity ratio, solvency ratio, profitability ratio, and activity ratio. The results of this research show that there are companies in this industry that have had thin profitability for several years. Another thing shows that companies in this industry depend on debt, but there has been an improvement in company liquidity as well.
ANALISIS PENGENDALIAN PERSEDIAAN PUPUK NON SUBSIDI DENGAN METODE EOQ (ECONOMIC ORDER QUANTITY) PADA CV ZAKKY JAYA Halleina Rejeki Putri Hartono; Nadila Eva Wulansasri; Sasmito Widi Nugroho
JAMER : Jurnal Akuntansi Merdeka Vol. 5 No. 1 (2024): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v5i1.116

Abstract

CV Zakky Jaya tidak menggunakan metode khusus dalam menentukan pembelian persediaan dan tidak melakukan pengendalian persediaan untuk pupuk non subsidi sehingga menyebabkan timbulnya permasalahan yaitu nilai pembelian persediaan yang tinggi dan berdampak pada tingginya biaya pemesanan serta biaya biaya penyimpanan persediaan. Hal ini yang mendasari diterapkannya metode EOQ (Economic Order Quantity), metode ini dapat memberikan informasi yang tepat berkaitan dengan persediaan. Penelitian ini bertujuan untuk melakukan pengendalian persediaan dengan menghitung nilai pembelian pupuk non subsidi berdasarkan metode EOQ, dan inventory stock. Data yang digunakan adalah data primer yang diperoleh dari hasil observasi, wawancara, dan dokumentasi kepada karyawan CV Zakky Jaya, jenis data yang digunakan adalah data kualitatif dan kuantitatif. Penelitian ini menggunakan metode kuantitatif. Hasil yang diperoleh untuk pembelian pupuk non subsidi yang optimal dengan metode EOQ tahun 2020 sebesar 10,5 ton dan pada tahun 2021 sebesar 12,6 ton. Frekuensi pemesanan tahun 2020 menjadi 53 kali sedangkan tahun 2021 menjadi 64 kali, safety stock tahun 2020 65,1 ton dan tahun 2021 77,2 ton.
PENERAPAN ACTIVITY BASED COSTING PADA INDUSTRI PERHOTELAN DI INDONESIA Halleina Rejeki Putri Hartono; Trisna Ayu Oktavia; Sugiharto Sugiharto
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 2 (2022): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v2i2.201

Abstract

This study aims to determine the application of ABC in the hospitality industry in Indonesia, the challenges of implementing ABC in the hospitality industry in Indonesia, and actions to overcome these challenges. The method used is qualitative research with literature study. The object used is an industrial hotel in Indonesia. The comprehensive implementation of ABC in Indonesia is still not comprehensive, it is only limited to the calculation of the imposition of production prices. The loading process includes activities, activity levels, and cost drivers which are the basis for loading. The challenges are system implementation, limited capabilities, the relationship between drivers and activities are difficult to identify. Another challenge is that the size of the organization becomes the standard of relevance in implementing ABC. Not all organizations can apply ABC. The nature of the costs in ABC turns into variable costs. This causes short-term decisions to be distorted. Actions that can be taken are to innovate and develop DCS comprehensively.
TANTANGAN DAN PENGARUH PEMBELAJARAN JARAK JAUH DI MASA PANDEMI MAHASISWA POLITEKNIK NEGERI MADIUN Yopie Diondy Kurniawan; Halleina Rejeki Putri Hartono
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 2 (2022): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v2i2.205

Abstract

The current Covid-19 pandemic has an impact on high-level lecturers. Madiun State Polytechnic as one of the state higher education institutions in Indonesia is required to follow changes in the learning method, namely distance learning (PJJ), which was originally fully done face-to-face. The location of the campus in Madiun City with diverse student origins and far from urban areas is a challenge for the institution. This study aims to reveal the extent to which distance learning during the Covid 19 pandemic is effective and efficient, can this distance learning achieve the learning and academic goals of Madiun State Polytechnic students. From the results of research at the Madiun State Polytechnic, the learning environment and Community Interaction have a positive and significant impact on the academics of Madiun State Polytechnic students. The motivation variable has a positive effect but does not contribute significantly to the academics of Madiun State Polytechnic students. Where the motivational variable affects academics where student motivation is low, even students are less enthusiastic in carrying out learning in this pandemic situation.
Audit Committee and Value Relevance of Public Company in Indonesia Lely Kumalawati; Vaisal Amir; Halleina Rejeki Putri Hartono
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n1.p138-151

Abstract

Background: The role of audit committees in corporate governance has garnered significant attention in modern financial practices, especially regarding their influence on the value relevance of public companies. Objectives: This study aims to examine the moderating effect of audit committees in strengthening the value relevance of financial statements in predicting stock prices. Methods: The population of this study is all companies listed on the Indonesia Stock Exchange (IDX). The research period will be conducted for 24 years, from 2001 to 2024. Data analysis will be conducted using a statistical approach consisting of descriptive statistics, classical assumption tests, model feasibility tests, and research hypothesis tests. The hypothesis testing process in this study is carried out using causal step OLS testing. This study will use a 95% confidence level and a one-tailed test. Results: The results showed that cash, inventory, liabilities, company size, and company age were able to predict company value through earnings per share, but receivables were not able to predict company value through earnings per share. Furthermore, the study failed to find any effect of audit committee size in predicting company value through earnings per share, and there was no empirical evidence regarding its role in strengthening the value relevance of financial information in predicting earnings per share.
The Effect of Financial Performance on Firm Value in Transportation Sector Companies Listed on the Indonesia Stock Exchange (IDX) During 2020–2024 Amri Amrulloh; Halleina Rejeki Putri Hartono; Yopie Diondy Kurniawan; Nyimas Mahani Almasah
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 2 No. 4 (2025): October: International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v2i4.366

Abstract

This study aims to analyze the effect of financial performance on firm value in transportation sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research uses a quantitative approach with a causal associative method, employing secondary data obtained from annual financial statements and capital market databases. Financial performance is measured using three indicators—Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE)—while firm value is measured using Earnings Per Share (EPS) and Price to Book Value (PBV). Data analysis is conducted using the Structural Equation Modeling (SEM) approach based on Partial Least Squares (SmartPLS). The results show that financial performance has a positive and significant effect on firm value, as indicated by a path coefficient of 0.8622, a t-statistic of 31.2125, and a p-value of 0.000. These findings imply that the better a company’s financial performance, the higher its firm value. The results also support the Signaling Theory, which explains that strong financial performance serves as a positive signal to investors about a company’s future prospects. The study highlights the strategic importance of profitability improvement, cost efficiency, and transparency in financial reporting to enhance firm value and strengthen investor confidence, especially in the transportation sector that plays a crucial role in post-pandemic economic recovery.
Co-Authors Amir, Vaisal Amri Amrulloh Christanti, Yana Dwi Diah Sulis Setyawati Dyah Anggun Sartika Hakam Ali Niazi Izzatul Ashif La Ode Abdullah Laksono Trisnantoro Lely Kumalawati Nadila Eva Wulansasri Noviantika Dwi Elsarianti Nyimas Mahani Almasah Permatasari Cahyaningdyah Qimyatus sa’adah Qimyatussa'adah Qimyatussa'adah Rahmawati, Ulfa Sasmito Widi Nugroho Sugiharto, Sugiharto Suhasto, RB. Iwan Noor Sundaru Guntur Wibowo Syaiful Anwar Trisna Ayu Oktavia Widodo, Nova Maulud YOPIE DIONDY KURNIAWAN yopie diondy kurniawan Yopie Diondy Kurniawan