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All Journal International Journal of Supply Chain Management Journal on Education Jurnal Akuntansi Bisnis dan Ekonomi (JABE) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Journal of Community Service and Empowerment Economics and Digital Business Review Journal Economy And Currency Study (JECS) Jurnal Akuntansi dan Keuangan (JAK) Indonesian Community Journal Asian Journal of Economics and Business Management E-journal Field of Economics, Business and Entrepreneurship (EFEBE) International Journal of Business and Applied Economics (IJBAE) International Journal of Scientific Multidisciplinary Research (IJSMR) Paradoks : Jurnal Ilmu Ekonomi Bukhori: Kajian Ekonomi dan Keuangan Islam Jurnal Nusantara Mengabdi Jurnal Riset Akuntansi Indonesian Journal of Sustainability Accounting and Management Akuntansi: Jurnal Riset Ilmu Akuntansi IIJSE Moneter : Jurnal Ekonomi dan Keuangan Santri : Jurnal Ekonomi dan Keuangan Islam Jurnal Ekonomi dan Pembangunan Indonesia International Journal of Business, Economics & Financial Studies Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak JER International Journal of Economics, Management and Accounting Goodwood Akuntansi dan Auditing Reviu International Journal of Economics, Business and Innovation Research Akuntansi dan Ekonomi Pajak: Perspektif Global Sasambo: Jurnal Abdimas (Journal of Community Service) BEGAWI: Jurnal Pengabdian Kepada Masyarakat Nemui Nyimah
Komalasari, Agrianti
Department Of Accounting, Faculty Of Economics And Business, Lampung University, 35145 Bandar Lampung, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Transportation Other

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Pengaruh Investment Opportunity Set, Company Growth, dan Size Terhadap Nilai Perusahaan Zulaiha, Siti; Komalasari, Agrianti
Journal Economy and Currency Study (JECS) Vol. 7 No. 1 (2025)
Publisher : Pusdikra Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jecs.v7i1.2730

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Investment Opportunity Set, Company Growth, dan Firm Size terhadap nilai perusahaan pada perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2023. Nilai perusahaan merupakan indikator penting dalam menilai keberhasilan manajemen dalam menciptakan nilai bagi pemegang saham. Penelitian ini menggunakan pendekatan kuantitatif dengan metode library research dan dokumentasi. Data sekunder diperoleh dari laporan tahunan yang dipublikasikan di situs resmi BEI (www.idx.co.id) dan situs masing-masing perusahaan. Teknik pengambilan sampel menggunakan metode purposive sampling, dengan jumlah sampel sebanyak 35 perusahaan selama lima tahun pengamatan, sehingga total terdapat 175 data observasi. Analisis data dilakukan menggunakan perangkat lunak SPSS versi 27 dengan metode regresi linier berganda. Hasil penelitian menunjukkan bahwa: (1) Investment Opportunity Set berpengaruh positif dan signifikan terhadap nilai perusahaan, sehingga hipotesis pertama (H1) diterima; (2) Company Growth tidak berpengaruh signifikan terhadap nilai perusahaan, sehingga hipotesis kedua (H2) ditolak; dan (3) Firm Size juga tidak berpengaruh signifikan terhadap nilai perusahaan, sehingga hipotesis ketiga (H3) ditolak. Temuan ini menunjukkan bahwa peluang investasi merupakan faktor penting dalam meningkatkan nilai perusahaan, sementara pertumbuhan perusahaan dan ukuran perusahaan tidak selalu menjadi penentu utama. Oleh karena itu, perusahaan perlu memaksimalkan potensi peluang investasinya untuk meningkatkan nilai perusahaan di tengah persaingan dan dinamika pasar yang kompetitif.
The Effect Of Tax Planning On Earnings Management Moderated By Tax Rate Reductions Intan Kumala Ratu; Agrianti Komalasari; Liza Alvia
International Journal of Economics, Business and Innovation Research Vol. 4 No. 04 (2025): June - July, International Journal of Economics, Business and Innovation Resea
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i04.2166

Abstract

This study aims to analyze the effect of tax planning on earnings management and examine the role of tax rate reductions as a moderating variable. Secondary data were obtained from the annual reports of manufacturing companies in the Consumer Non-Cyclical subsector listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. Using a purposive sampling technique, 62 companies were selected out of a total of 67 that met the criteria, resulting in 372 observations. This research applies a quantitative approach using documentation methods and moderation regression analysis processed with SPSS version 27. The results show that tax planning has a significant and positive effect on earnings management, indicating that companies tend to engage in earnings management as tax efficiency increases through tax-saving strategies. However, when tax rate reduction is used as a moderating variable, the effect of tax planning on earnings management weakens. The tax rate reduction acts as a pure moderator that reduces the intensity of earnings management practices, as the incentive to manipulate earnings becomes lower. Thus, fiscal policies in the form of tax rate reductions can serve as an effective instrument to curb non-transparent financial reporting practices.
Pengaruh Implementasi Sistem Informasi Akuntansi Terhadap Kinerja Manajemen Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia Periode 2017-2023 Bisma Putra Atallah; Agrianti Komalasari
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 4 (2025): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i4.1436

Abstract

This study aims to investigate the influence of Accounting Information Sistem (AIS) adoption on managerial performance within transportation companies listed on the Indonesia Stock Exchange (IDX) over the period 2017–2023. The adoption of AIS is assessed using three key financial indicators: net income after taxes, working capital, and total assets. Managerial performance is measured through Return on Equity (ROE), which reflects the company’s efficiency in generating profit from shareholders’ equity. 
Pengaruh Kompensasi, Motivasi Kerja, dan Lingkungan Kerja terhadap Turnover Intention Karyawan : Studi Kasus pada PT. XYZ Divisi Kimia Merak Neta Tertina Aratri; Agrianti Komalasari
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 3 (2025): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i3.1498

Abstract

This study aims to empirically examine the influence of compensation, work motivation, and work environment on employee turnover intention at PT. XYZ, Kimia Merak Division. This study is expected to contribute both theoretically and practically in the field of human resource management, particularly in reducing employee turnover. The problem of turnover intention is a crucial issue because it can have negative impacts on organizational sustainability, such as increased recruitment costs, disrupted productivity, and the loss of experienced employees. The research method used is a quantitative approach with a purposive sampling technique. The study sample consisted of 75 permanent employees who have worked for at least two years. Data collection was carried out using a questionnaire instrument that has been tested for validity and reliability. Data analysis used multiple linear regression to test the influence of independent variables on the dependent variable. The results of the study indicate that compensation, work motivation, and work environment each have a negative and significant effect on turnover intention. This means that the better the compensation provided, the higher the employee's work motivation, and the more conducive the work environment, the lower the tendency of employees to intend to leave the company. The findings indicate that improving compensation packages, enhancing employee motivation, and maintaining a supportive work environment are crucial strategies to reduce turnover intention. Based on these results, companies are advised to design fair and competitive compensation systems, create programs that enhance intrinsic and extrinsic motivation, and ensure a safe, comfortable, and supportive work environment for employee performance. This way, companies can retain quality human resources and maintain operational stability.
Analisis Pengaruh Kualitas Audit Internal terhadap Efektivitas Kebijakan Lindung Nilai Perusahaan Sektor Energi di Indonesia Muhammad Abib Nur Alim; Agrianti Komalasari
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 3 (2025): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i3.1551

Abstract

This study aims to analyze the influence of internal audit quality on the effectiveness of hedging policies in energy sector companies listed on the Indonesia Stock Exchange in 2020-2023. Using annual financial statements and annual reports, this study selected 30 companies using a purposive sampling method. The internal audit variable in this study was measured by three proxies: Internal Audit Charter, Internal Auditor Competence, and Internal Auditor Training. This study used multiple linear regression analysis as a hypothesis testing method. The results indicate that Internal Audit Charter Disclosure has a positive effect on hedging effectiveness disclosure, while Internal Auditor Competence Disclosure and Internal Auditor Training have insignificant and negative effects on hedging policy effectiveness. Based on these results, companies with robust internal audit charters and comprehensive components tend to be more proactive in disclosing hedging policies to avoid reputational or regulatory risks. Companies that disclose internal auditor competency and training through documents do not necessarily guarantee disclosure of hedging effectiveness. This indicates that documentation of internal auditor competency or training in annual reports does not necessarily reflect the overall company oversight.
Determinan Sustanability Financial Performance Islamic Bank Wilayah Asia Ersi Sisdianto; Einde Evana; Komalasari, Agrianti
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 3 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

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

Abstract

This study aims to analyze the influence of Islamic Corporate Social Responsibility (ICSR), Islamic Corporate Governance (ICG), and Sustainability Reporting on Sustainability Financial Performance in Islamic banks in Asia, specifically in Indonesia, Malaysia, and Brunei Darussalam. A quantitative approach is employed, using dynamic panel regression analysis to examine the relationship between these three factors and the sustainable financial performance of banks. The results of the study indicate that ICSR has a positive and significant impact on Sustainability Financial Performance, whereas ICG, although showing a positive influence, is not significant. Conversely, Sustainability Reporting shows a negative but insignificant influence on sustainable financial performance. This study has several limitations, including its scope, which only covers Islamic banking data from three countries in Asia, potentially limiting the generalizability of the findings to other regions. Additionally, global factors and additional variables such as company size and government policies were not analyzed, which could affect the results. The practical implications of this study highlight the importance for Islamic banks to enhance the implementation of ICSR and ICG to improve their competitiveness and long-term financial stability. The implementation of Sustainability Reporting also needs to be strengthened in order to have a more significant impact on sustainable financial performance.
KOMITE AUDIT, FINANCIAL DISTRESS, DAN MANAJEMEN LABA: STUDI EMPIRIS PADA BADAN USAHA MILIK NEGARA DI INDONESIA Dewi, Fajar Gustiawaty; Komalasari, Agrianti; Alvia, Liza
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i1.2549

Abstract

Kondisi financial distress yang dialami oleh beberapa Badan Usaha Milik Negara (BUMN) belakangan ini memotivasi perlunya dilakukan penelitian mengenai faktor anteseden dan konsekuennya. Komite audit yang telah diwajibkan keberadaannya di semua BUMN menjadi salah satu pilar tata kelola yang baik untuk mencegah terjadinya financial distress. Namun perlu dilakukan evaluasi mengenai peran komite audit mengingat financial distress BUMN masih terjadi. Kondisi financial distress dapat mendorong manajer untuk melakukan manajemen laba agar labanya terlihat bagus dengan menggunakan kebijakan akuntansi akrual. Penelitian ini bertujuan untuk menguji model penelitian yang masih jarang dilakukan dengan menempatkan financial distress sebagai variabel pemediasi (mediating) pengaruh karakteristik komite audit terhadap praktik manajemen laba pada Badan Usaha Milik Negara. Hal ini diharapkan dapat memberikan jawaban mengapa pada BUMN yang merugi tiba-tiba dapat membukukan laba yang fantastis secara cepat. Penelitian ini akan dilakukan dengan menggunakan metoda kuantitatif untuk menguji dan menganalisis pengaruh aktivitas komite audit, ukuran komite audit, dan kompetensi komite audit dalam menurunkan praktik manajemen laba melalui penurunan financial distress pada BUMN. Penelitian ini menggunakan path analysis. Sampel penelitian diambil dengan menggunakan purposive sampling. Hasil penelitian ini menunjukkan bahwa aktivitas dan kompetensi komite audit tidak berpengaruh terhadap financial distress. Ukuran komite audit berpengaruh secara signifikan terhadap financial distress. Selanjutnya financial distress tidak berpengaruh terhadap manajemen laba, dan tidak memediasi pengaruh karakteristik komite audit terhadap manajemen laba. Hasil penelitian memberikan bukti bahwa peranan komite audit masih perlu ditingkatkan dalam mengatasi kesulitan keuangan yang dialami BUMN. Demikian pula peranan pemerintah sangat penting dalam membuat regulasi terkait peran komite audit.
Analyzing the Capital Structure, Economic Value Added, Firm Value and Environmental Performance in Indonesia Berlianti, Maulidia; Lindrianasari, Lindrianasari; Komalasari, Agrianti
International Journal of Business, Economics & Financial Studies Vol. 1 No. 1 (2023): May 2023
Publisher : Indonesia Academia Research Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62157/ijbefs.v1i1.12

Abstract

The palm oil industry is one of Indonesia's largest foreign exchange earners and is directly associated with the job creation act had divided opinions regarding the job creation law. Positive reactions were exhibited, particularly by palm oil entrepreneurs, because one of the purposes of the law is the ease of obtaining business permits, which will facilitate investor attraction. This study provides empirical evidence in improving the capital structure, economic value added, firm value, and environmental performance of plantation companies listed on the Indonesian Stock Exchange after implementing Indonesian Act No.39 of 2014 concerning plantations. A total of 10 plantation companies listed on the Indonesian Stock Exchange from 2010-2019 were used as the sample, and the independent t-test was the analytical method employed. Subsequently, the research found an improvement after implementing Indonesian Act No.39 of 2014 concerning plantations. These results are expected to provide useful information and contributions for prospective investors of plantation companies, as well as assist in the formation of laws by the government.
A Literature Review: Tax Planning and Avoidance in Earnings Management Intan Kumala Ratu; Agrianti Komalasari; Liza Alvia
International Journal of Scientific Multidisciplinary Research Vol. 1 No. 11 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsmr.v1i11.7376

Abstract

This study aims to give a comprehensive analysis of the intricate relationship between tax planning, tax avoidance, and earnings management in the context of corporate financial practices. Through an extensive literature review, the research elucidates the multifaceted implications of these practices on financial reporting, corporate governance, and adherence to international tax regulations. The findings reveal that legal tax planning, when aligned with strategies to reduce taxable income, can positively impact reported earnings. However, the transformation of tax planning into a tool for earnings management raises ethical and transparency concerns, leading to global regulatory scrutiny. The study also investigates the nuanced impact of a declining tax rate on companies' strategies for managing earnings, emphasizing the need for careful consideration and ethical financial practices. Future research directions are proposed, highlighting the importance of empirical investigations across diverse industries and regions to deepen our understanding of the intricate relationship between tax practices and earnings management. The findings contribute valuable insights for stakeholders, practitioners, and policymakers
DIGITALISASI KETERSEDIAAN BAHAN BAKU DAN PRODUK PAKAN TERNAK DI DESA RUKTI ENDAH, SEPUTIH RAMAN, LAMPUNG TENGAH Sulistiyanti, Sri Ratna; Winanti, Diki Danar Tri; Komalasari, Agrianti; Setyawan, F.X. Arinto
Nemui Nyimah Vol. 2 No. 1 (2022): Nemui Nyimah
Publisher : FT Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/nm.v2i1.35

Abstract

Desa Rukti Endah, Kecamatan Seputih Raman berpotensi sebagai sentra pakan ternak di Kabupaten Lampung Tengah. Kelompok peternak desa tersebut telah memanfaatkan produk samping pascapanen dari berbagai jenis tanaman pangan untuk diolah menjadi pakan sehingga dapat mencukupi kebutuhan konsumsi ternaknya secara mandiri. Manajemen rantai pasok (supply chain) pakan yang dilakukan oleh kelompok peternak selama ini masih menggunakan sistem seadanya dan distribusinya hanya mengalir begitu saja tanpa pencatatan yang jelas. Program Pengabdian Kepada Masyarakat Desa Binaan ini bertujuan untuk membantu masyarakat dalam digitalisasi tata kelola rantai pasok pakan ternak di Desa Rukti Endah mulai dari pengadaan bahan baku, pengolahan menjadi pakan, hingga pemasaran produknya ke area lokal kabupaten maupun sekitar Provinsi Lampung. Potensi keberlanjutan dari program ini sangat besar mengingat belum ada aplikasi android buatan lokal Indonesia yang mengulas tentang manajemen rantai pasok khususnya terkait produksi pakan ternak.
Co-Authors Agus Zahron Idris Albi, Rachma Utari Anggiafani, Fidia Annisa Papuanita Hefiria Arif Darmawan Aryan Danil Mirza. BR Ayu Dwiny Octary Ayu Susanti Ayuni Putri, Lidya Benjamin Agustinus Haloho Berlianti, Maulidia Bisma Putra Atallah Chara Pratami Tidespania Tubarad Dadan Kurniawan Desvita Adaria Desvita Adaria Dewi, Fajar Gustiawaty Einde Evana Ernie Hendrawaty Ersi Sisdianto Fajar Gustiawaty Dewi Fathur Rahman As Shiddiq Firda Fitria Nasution fitra dharma Fitra Dharma Gamayuni, Rindu Rika Haninun Harsono Edwin Puspita HERU WAHYUDI Husni Bagus Kananda Ibnu Trilaksono Intan Kumala Ratu Ivanka Maharani SZ Joni Putra Kamadie Sumanda Syafiz Kiagus Andi Kiagus Andi Kiagus Andi Komaruddin Komaruddin Komaruddin Komaruddin Lestari, Mey Ayu Lindrianasari Liza Alvia Liza Alvia Liza Alvia Mailiza Maharani Mega Metalia, Mega Meidiah Islamiati Melli Oktaviana Mely Syafitri Wartindas Mira Apriliana Sari Mohammad Bin Abdullah Mohd. Lokman Muhammad Abduh Hafidz Muhammad Abib Nur Alim Nairobi Nairobi, N. Neny Desriani Neta Tertina Aratri Niken Kusumawardani Nurdiono Nurdiono Nurul Rizki Yanti Nurul Rizki Yanti Oktavia, Reni Pratiwi, Tasya Puspita, Harsono Edwin R. Ribhan Regina Caeli Retno Yuni Nur Susilowati Rialdi Azhar Riska Tiara Putri Rona Majidah Sari Indah Oktanti Saring Suhendro SARING SUHENDRO Sella Yunita Setyawan, FX Arinto Siti Khusfatun Khasanah Siti Zulaiha Sri Hasnawati Sri Ratna Sulistiyanti Sri Suningsih Suningsih, Sri Susi Sarumpaet Susi Sarumpaet Syaipudin, Usep Thisya Audina Tri Joko Prasetyo Tri Joko Prasetyo Valen Miranda Wangi, Bunga Mega Widya Rizki Eka Putri Widya Rizki Eka Putri Winanti, Diki Danar Tri Winia Waziana Yasin Bakhtiar, Achmad Chaedar Yuliansyah Yuliansyah Yuztitya Asmaranti