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All Journal Jurnal Akuntansi & Perpajakan Jayakarta Journal Accounting International Mount Hope Mount Hope Management International Journal
Vivi Adeyani Tandean
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH ARUS KAS BEBAS DAN TINGKAT HUTANG TERHADAP MANAJEMEN LABA (Studi Empiris Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2012-2015) Vivi Adeyani Tandean
Jurnal Akuntansi dan Perpajakan Jayakarta Vol 1 No 1 (2019): Vol. 01 No. 01 Juli 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53825/japjayakarta.v1i1.7

Abstract

Tujuan utama dari penelitian ini adalah untuk menguji pengaruh arus kas bebas dan tingkat hutang terhadap manajemen laba. Data yang digunakan dalam penelitian ini merupakan data sekunder, yaitu laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2012-2015. Metode sampling yang digunakan dalam penelitian ini adalah metode purposive. Sampel yang memenuhi kriteria dalam penelitian ini sebanyak 26 perusahaan manufaktur. Metode pengolahan data yang digunakan adalah analisis deskriptif. Hasil penelitian menunjukan bahwa pengaruh arus kas bebas berpengaruh negatif dan signifikan terhadap manajemen laba. Sedangkan untuk tingkat hutang tidak memiliki pengaruh yang signifikan terhadap manajemen laba. Secara simultan, pengaruh arus kas bebas dan tingkat hutang berpengaruh signifikan terhadap manajemen laba
PENGARUH BEBAN OPERASIONAL PENDAPATAN OPERASIONAL (BOPO), NON PERFORMING FINANCING (NPF), DAN FINANCING TO DEPOSIT RATIO (FDR) TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH YANG TERDAFTAR DI OJK PERIODE 2019-2023 Ditto Taruna Sakti; Vivi Adeyani Tandean
Journal Accounting International Mount Hope Vol. 2 No. 3 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i3.366

Abstract

This research was made to test the Operational Cost on Operational Revenues (BOPO), Non Performing Financing (NPF), and Financing to Deposit Ratio (FDR) in sharia banks listed on the OJK for the 2019-2023 period. This type of research uses a quantitative approach with data sources, namely secondary data. The population in its research is sharia banks listed on the OJK. The researcher used data analysis techniques with the statistical application of IBM SPSS Statistics 29. The application was used to carried out Research Hypothesis Testing. The output of the research, the BOPO hs a partially negative and significant effect on Profitability, FDR has a partially positive significant effect on Profitability. Meanwhile, NPF has no partial effect on Profitability. Furthermore, the BOPO, NPF, and FDR have a simultaneously effect on Profitability.
ANALISIS PENERAPAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN PADA KPP PRATAMA MUARA TEWEH Irfan Vemirozan; Vivi Adeyani Tandean
Mount Hope Management International Journal Vol. 2 No. 1 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/momil.v2i1.387

Abstract

Modernization of the tax administration system is a strategic step in increasing the efficiency and effectiveness of tax services. This research aims to analyze the implementation of modernization of the tax administration system at the Muara Teweh Tax Office, as well as its impact on service quality and taxpayer compliance. The research method used is a qualitative approach with data collection techniques in the form of in-depth interviews, observation and document analysis. The research results show that the implementation of the e-filing, e-billing and e-registration systems has had a positive impact on the tax administration process at Muara Teweh Tax Office. However, there are still several challenges faced, such as resistance to change from some employees and taxpayers, limited technological infrastructure, and lack of socialization regarding the use of modern systems. Therefore, the recommendations put forward include improving technological infrastructure, intensive training for employees, wider outreach to taxpayers, as well as regular monitoring and evaluation to assess the effectiveness of implementing this modern system. This research concludes that the modernization of the tax administration system at Muara Teweh Tax Offiice has succeeded in improving service quality and taxpayer compliance, although improvements are still needed in several aspects to optimize the results
ANALISIS MINAT DAN MOTIVASI BERINVESTASI PADA GENERASI GEN-Z DI PASAR MODAL DARI PERSPEKTIF LITERASI KEUANGAN Dhea Safitri; Vivi Adeyani Tandean
Journal Accounting International Mount Hope Vol. 3 No. 1 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i1.584

Abstract

This research analyzes Generation Z's interest and motivation to invest in the capital market from a financial literacy perspective. The method used is a quantitative survey with multiple linear regression analysis. The validity test results show that all variables, namely investment motivation, financial literacy and investment interest, are declared valid, with Cronbach Alpha values ​​of 0.945, 0.989 and 0.867 respectively. The conclusion shows that investment motivation has a significant effect on investment interest (t = 15.610, p < 0.001), while investment knowledge does not show a significant effect (t = 1.217, p = 0.226). These results call for increasing financial literacy and motivation to encourage more responsible investment participation among Generation Z.
ANALISIS PERAN AUDIT INTERNAL DALAM MENDETEKSI DAN MENCEGAH FRAUD PADA SIKLUS PERSEDIAAN DAN PERGUDANGAN PT XYZ Risma Amelia Rachmawati; Vivi Adeyani Tandean
Mount Hope Management International Journal Vol. 2 No. 3 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/momil.v2i3.580

Abstract

Penelitian ini bertujuan untuk menganalisis peran audit internal dalam mendeteksi dan mencegah terjadinya fraud pada siklus persediaan dan pergudangan di PT XYZ. Fraud dalam siklus ini berpotensi menyebabkan kerugian besar bagi perusahaan, sehingga keberadaan audit internal yang efektif sangat penting untuk mengidentifikasi kemungkinan penyimpangan dan mengimplementasikan langkah pencegahan yang sesuai. Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan analisis deskriptif serta metode komparatif, yang melibatkan wawancara, observasi, dan studi dokumentasi untuk mengevaluasi peran audit internal dalam mengelola risiko fraud. Hasil penelitian menunjukkan bahwa pelaksanaan audit internal di PT XYZ sudah memadai, dengan pengujian elemen-elemen audit internal yang dimulai dari tahap perencanaan hingga tindak lanjut yang dilaksanakan secara efektif. Audit internal memiliki peran krusial dalam upaya pencegahan fraud di perusahaan ini, dan penerapan pengendalian internal sudah sesuai dengan standar yang berlaku. Penelitian ini menyarankan PT XYZ untuk terus meningkatkan efektivitas audit internal, khususnya pada tahap pemantauan dan pengawasan, memisahkan tugas dan tanggung jawab di bagian logistik, serta lebih fokus dalam merekrut SDM dengan evaluasi secara menyeluruh terhadap integritas calon pegawai guna memperoleh tenaga kerja yang berkualitas, dapat dipercaya, dan mampu mengurangi potensi terjadinya fraud.
Co-Authors Dhea Safitri Ditto Taruna Sakti Irfan Vemirozan Risma Amelia Rachmawati