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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Syntax Literate: Jurnal Ilmiah Indonesia Kompartemen : Jurnal Ilmiah Akuntansi Inovator : Jurnal Manajemen Journal on Education Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Accounting Global Journal JURMA : Jurnal Program Mahasiswa Kreatif eCo-Fin Jurnal Ekonomika Dan Bisnis Jurnal Harmoni: Jurnal Akuntansi dan Keuangan
N. A. Rumiasih
Universitas Ibn Khaldun Bogor
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Debt Covenant, Company Growth, Invesment Opportunity Set dan Dividend Payout Ratio Terhadap Konservatisme Akuntansi Riani, Desmy; N.A. Rumiasih, N.A. Rumiasih; Ratnawati, Dini; Maulani, Denia
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.1, Maret 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i1.15511

Abstract

The purpose of this study is to analyze the effect of Debt Covenant, Company Growth, Investment Opportunity Set and Dividend Payout Ratio on Accounting Conservatism in Finance companies in the banking sub-sector listed on the Indonesia Stock Exchange in the 2016-2021 period. The determination of the sample uses the purposive sampling method, which is a sampling method based on predetermined criteria. The technical data analysis used is descriptive statistical analysis and multiple linear regression analysis using Eviews 12. The result of this study is that the data shows that partially company growth has a positive and significant effect, the investment opportunity set has no negative and significant impact. The debt covenant and dividend payout ratio have no effect and are not significant to accounting conservatism. And simultaneously independent variables are influential and significantly absorb accounting conservatism.
The Effect of Auditor Switching, Audit Delay, Audit Tenure, and Firm Size on Audit Quality (Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange in 2017-2021) Ningrum, Lusiana; Ningrum, N.ARumiasih.; Asvariwangi, Verni
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 2 (2023): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i2.15696

Abstract

Study This aim For know influence variable Auditor Switching, Audit Delay, Audit Tenure, Firm Size to Company Audit Quality manufacture sector industry goods consumption listed on the IDX on 2017-2021 years . Method taking sample using purposive sampling and obtained sample as many as 18 companies during five year so that the data is analyzed as many as 90 observations with use logistic regression with tool analysis using SPSS version 25. Results study show that Firm Size matters positive to top audit quality examiner report finance on company with positive direction _ And company big tend get more audit quality ok . Meanwhile, Auditor Switching, Audit Delay and Audit Tenure do not influential significant to old audit quality engagement that occurred between KAP and company client And change of auditors by company client And ever audit report issued No influence audit quality however influence accuracy time And relevance from report finance the .
Analysis of Payroll Accounting Information System in Controlling Operational Costs at SMK PGRI 3 Bogor City Komalasari, Andriyani Siti; Ningrum, N.ARumiasih.; Syukur, R. Dudung
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 2 (2023): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i2.15816

Abstract

This research aims to analyze payroll accounting data for employees of SMK PGRI 3 Bogor City. The results of this research will help SMK PGRI 3 Bogor City in making decisions about the payroll system to use, as well as when to collect the necessary data. The data analysis technique used to achieve the research objectives is to compare theory with practice at SMK PGRI 3 Bogor City. This research uses a descriptive approach method at SMK PGRI 3 Bogor City with qualitative data types, which focuses on the payroll accounting information system at SMK PGRI 3 Bogor City and operational cost control at SMK PGRI 3 Bogor City, interview and documentation data collection methods, and analysis techniques qualitative data. Data analysis in this research begins by analyzing related functions, supporting documents, accounting records used, network procedures and internal controls. The results of this research indicate that the payroll accounting information system at SMK PGRI 3 Bogor City is good in theory and has been developed in accordance with theory so that it can provide accurate information regarding the payroll process as well as determining operational costs applied at SMK PGRI 3 Bogor City is good where the determination control of operational costs on payroll is determined by looking at the employee attendance system which already uses a fingerprint sensor system, so the salary costs that must be paid are more precise because attendance cannot be manipulated.
The Influence of Employee Perceptions on Withholding Income Tax Article 21 (Case Study of PDAM TIRTA BHAGASASI Bekasi Regency) Hurriyaturrohman; Rumiasih, N.A.; Abriel Owen, Mochammad
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 1 (2024): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v3i1.16093

Abstract

This study aims to determine the effect of employee perceptions of deduction of income tax article 21 in PDAM TIRTA BHAGASASI Bekasi Regency. This type of research is quantitative and qualitative. The population of this study was the Regional Drinking Water Company (PDAM) TIRTA BHAGASASI Bekasi Regency using purposive sampling with the number of employees listed on the company profile of 1,055 to 100 respondents using the slovin formula. The research instrument is a questionnaire. The results of the research instrument test used a simple linear regression test. The significant value of the employee perception variable (X) was obtained. The tcount was 5,626 > from 1,660 and a significance of <0.050 (0.000<0.050), there was a significant effect. Based on the results of these data it can be concluded that employee perceptions affect the deduction of income tax article 21.
The Effect of Financial Performance on Share Price for the 2017-2021 Period (Case Study of Food and Beverage Sub-Sectors Listed on the IDX) Hastuti, Rini; Rumiasih, N. A; A Syukur, Dudung
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 1 (2024): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v3i1.16101

Abstract

In this study the authors have a goal to see whether there is an effect of financial performance on stock prices. The financial performance ratios used in this study are the current ratio, debt to equity, return on equity and Total asseits turnoveir. This study uses quantitative data. The sampling method is using purposive sampling method. The hypothesis testing method in this study uses multiple linear regression analysis, correlation coefficient, determination coefficient, partial test (T test) and simultaneous test (F test). The independent variables in this study are the ratio of liquidity, solvency, profitability and activity and the dependent variable in this study is stock prices. The results of this study simultaneously liquidity, solvency, profitability and activity have an effect on stock prices, while partially liquidity, solvency and profitability have a significant negative effect on stock prices and activity has a significant positive effect on stock prices in food and beverage companies listed on the Indonesia Stock Exchange for the period 2017 – 2021
Pengaruh Modal Kerja Terhadap Pemberian Kredit Serta Dampaknya Terhadap Profitabilitas Koperasi Kokaryasa Pada Periode 2011 – 2020 Prasetia, Angga; Rumiasih, N.A.; Riani, Desmy; Mubarok, Aji Arial
INOVATOR Vol 10 No 1 (2021): MARET
Publisher : prodima@fe.uika-bogor.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/inovator.v10i1.17638

Abstract

Penelitian ini bertujuan untuk mengungkap secara empiris pengaruh modal kerja terhadap profitabilitas dengan pemberian kredit sebagai variabel intervening pada Koperasi Kokaryasa periode 2011 - 2020. Dan penelitian ini berbentuk deskriptif asosiatif dengan pendekatan kuantitatif dan sumber data sekunder dari buku laporan Rapat Anggota Tahunan, hasil penelitian ini menunjukan modal kerja berpengaruh terhadap pemberian kredit secara positif dan signifikan, modal kerja tidak berpengaruh signifikan terhadap profitabilitas dengan arah hubungan negatif, Pemberian kredit berpengauh langsung signifikan terhadap profitabilitas, pada model keseluruhan diketahui bahwa pemberian kredit memediasi pengaruh modal kerja terhadap profitabilitas secara positif dan signifikan. Adapun yang menjadi pembeda dengan penelitian lain adalah di mana pada penelitian ini dilakukan pengujian menggunakan variabel intervening pemberian kreditsebagai pemediasi pengaruh modal kerja terhadap profitabilitas.
The Moderating Role of Leverage on Capital Intensity on Accounting Conservatism Aprilia, Ferlis; Azis, Azolla Degita; Prasetya, Angga; Rumiasih, N.A
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 2 (2024): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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

Abstract

This research aims to examine the moderating role of leverage on capital intensity in relation to accounting conservatism. Using SPSS 26 and the purposive sampling method, this research focuses on manufacturing companies in the consumer goods and agricultural sectors listed on the Indonesia Stock Exchange (BEI) during the 2019-2022 period. The results show that capital intensity has a positive effect on accounting conservatism, while leverage has a negative effect. This means that the higher the capital intensity, the more conservative the company's financial statements, while companies with high leverage tend to be less conservative. Furthermore, Leverage does not moderate the relationship between capital intensity and accounting conservatism. These findings provide practical implications for manufacturing companies, investors, and regulators. Companies should consider capital intensity and leverage in conservative accounting policies. Investors can leverage this information for better decision making, and regulators can use these results to promote transparency in the manufacturing sector. This research also opens up opportunities for further study on other factors that influence accounting conservatism.
The Effect of Payroll Accounting Information Systems on Improving the Effectiveness of Internal Control of Employee Salary Payments Hermawan, Haslisa; Cahyana, Agus; Azis, Azolla Degita; Ningrum, N.ARumiasih.
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 2 (2024): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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

Abstract

This study discusses the effect of accounting information systems on internal control at PT Perfect Circle Engineering. With the aim of knowing how the payroll accounting information system is used and how internal control of employee salary payments is affected by it. This research uses a quantitative descriptive approach, primary data collection using observation methods and distributing questionnaires. The population in this study were all employees of PT Perfect Circle Engineering as many as 45 people, and as many as 30 people became samples in this study, all of which were returned to researchers. This study uses data quality test analysis, simple linear regression analysis, hypothesis testing and uses the IBM SPSS Statistics Version 23 program. The results of the author's research indicate that the implementation of the payroll accounting information system has been carried out properly in accordance with the procedure. and the system that has been used has a significant effect on how effective internal control of employee salary payments is.
Analysis of the Effect of CR, NPM, ROA, ROE and GPM on Stock Returns of Go Public Banking Companies Listed on the IDX Hurriyaturrohman, Hurriyaturrohman; Rizki, Sinta Dewi; Ningrum, N.ARumiasih.
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 2 (2024): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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Abstract

This research aims to determine the influence of Current Ratio, Net Profit Margin, Return on Assets, Return on Equity and Gross Profit Margin, whether these variables influence stock returns in the banking sector for the period before (2018-2019), the period after (2020-2021) and over the last five years (2018-2022) Companies listed on the Indonesia Stock Exchange in 2018-2022 are the subject of this research. This research also used purposive sampling techniques to collect 11 companies from 47 companies in the banking industry. This research uses secondary data, which is analyzed using multiple linear regression analysis methods, T tests, and F tests for sample companies. banking will go public in 2022. The research results show that the Current Ratio, Net Profit Margin, Return on Assets, Return on Equity and Gross Profit Margin in the period before had a negative effect on stock returns, but after the Covid-19 pandemic and during the last four years the variables had a positive effect on stock returns
The Effect Of Added Financial Ratio And Economic Value On Company Market Value (Case Study On Islamic State-Owned Banks In Indonesia For The 2017 – 2019 Period) Rantika, Mira; Rumiasih, N.A; Asvariwangi, Verni; Azis, Azolla Degita
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 1 (2022): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i1.7215

Abstract

This study aims to examine and analyze the effect of financial ratios and Economic Value Added on Market Value Added in Islamic Commercial Bank BUMN in Indonesia. The data used are secondary data in the form of financial statements of BRI Syariah, BNI Syariah, and Bank Syariah Mandiri in 2017-2019. The samples used were three companies with a purposive sampling method. The research data analysis stage is multiple linear analysis. The results of the study simultaneously showed that CAR, BOPO, FDR, NPF, and EVA affect the Market Value Added. Partially CAR and FDR has no effect on stock prices. NPF affecting the Market Value Added. This means that every increase in NPF will raise Market Value Added, while BOPO and EVA has a negative influence on Market Value Added, meaning that any increase in BOPO and EVA will reduce Market Value Added.
Co-Authors -, Yudiana A Syukur, Dudung Abriel Owen, Mochammad Agus Cahyana Agustian, Anggis Aji Arial Mubarok Alhadi, Ade Angga Prasetia Aprilia, Ferlis Astari Indah Qirana Azolla Degita Azis Dede Verawati Denia Maulani Desmy Riani Dewi Megawati Ela Melatiah Farhana, Siti Aulia Firdaus, M. Azis Gina Pebrianti Hannisa Rahmaniar Hannisa Rahmaniar Hasnin Hendri Maulana Hermawan, Haslisa Hurriyaturrohman Hurriyaturrohman Kartini Khairunisa Komalasari, Andriyani Siti M. Imam Sundarta Maudy Diana Putri Mubarok, Aji Arial Muhamad Ridwan Mulyati Mulyati Ningrum, Lusiana Nurokhmah, Setianingrum Pramesti, Yulia Prasetya, Angga Pratiwi Sakinah, Sarita Dian Puspita Sari Rachmatullaily Tinakartika Rinda Rama Putra Ramadhany, Tsaltsa Putri Rantika, Mira Ratnawati, Dini Rini Hastuti Rizki, Sinta Dewi Rizqi, Muhammad Nur Syafira , Rifa Syukur, R. Dudung Tsaltsa Putri Ramadhany Verni Asvariwangi Via Laila Lutfiah Yudiana, Yudiana Yusmitha Oktaviana