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All Journal JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Gorontalo Accounting Journal Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Jurnal Ilmiah Publika DEDIKASI PKM Abdimisi International Journal of Education and Social Science (IJESS) Jurnal Ilmiah Multidisiplin Indonesia IIJSE Jurnal Ilmiah Akuntansi Pengabdian Kepada Masyarakat Indonesia SEAN (ABDIMAS SEAN) JUKEMAS : Jurnal Pengabdian Kepada Masyarakat
Yulyanah, Yulyanah
Program Studi D4 Akuntansi Perpajakan, Fakultas Ekonomi Dan Bisnis, Universitas Pamulang
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Nursing Physics Public Health Social Sciences Other

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The Influence of Managerial Ownership on Company Value in Manufacturing Companies Kurniawati, Desi; Erliana, Erliana; Febriyanto, Muhammad Ikhsan; Yulyanah, Yulyanah
IJESS International Journal of Education and Social Science Vol. 6 No. 1 (2025): VOL 6 NO 1 APRIL 2025
Publisher : INTERNATIONAL PENELITI EKONOMI, SOSIAL, DAN TEKNOLOGI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56371/ijess.v6i1.446

Abstract

The purpose of this study is to determine the Effect of Managerial Ownership on Company Value. This study uses a descriptive quantitative approach with data collection techniques using secondary data. The study population includes companies listed on the Indonesia Stock Exchange in 2020-2023. Sampling in this study used the purposive sampling method, so that a sample of 248 research samples was obtained. The data used in this study uses secondary data obtained from the annual report of mining companies. The data analysis method used is multiple linear regression analysis using the Eviews 10 program. The results of the study Managerial Ownership has a positive effect on Company Value.
PENGARUH RASIO SOLVABILITAS DAN RASIO PROFITABILITAS TERHADAP PENGHINDARAN PAJAK Nabilla Aulia Qoirunisa; Yulyanah Yulyanah
Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2025): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/p4gbh712

Abstract

This study aims to investigate how solvency and profitability ratios influence tax avoidance in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The solvency ratio is represented by the Debt to Asset Ratio (DAR), while the profitability ratio is represented by the Return on Assets (ROA), and Tax avoidance is measured using the Effective Tax Rate (ETR). The study sample includes 17 companies, determined through purposive sampling, with annual financial reports obtained from the official IDX portal. The data were analyzed using multiple linear regression with the help of E-Views 13 software. The findings reveal that the solvency ratio does not significantly affect tax avoidance, whereas the profitability ratio shows a significant negative effect, indicating that higher profitability is associated with a reduced tendency toward tax avoidance.
Applying the Technology Acceptance Model to Measure Actual Usage Decisions of Accurate Accounting Software Yulyanah, Yulyanah; Yusuf, Yusuf
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 7 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), August 2025
Publisher : Sean Institute

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

Abstract

This research explores the determinants of actual usage behavior of Accurate accounting software among students in the Tax Accounting diploma program at Pamulang University. Employing the Technology Acceptance Model as the conceptual foundation, the study investigates the influence of perceived ease of use, perceived usefulness, user attitude, and behavioral intention on software adoption. Data were obtained from a group of final-year students who had prior exposure to Accurate software and were analyzed using a structural equation modeling approach with the SmartPLS application. The findings demonstrate that perceived ease of use has a significant effect on both perceived usefulness and user attitude, which subsequently shape behavioral intention and actual use. Conversely, perceived usefulness alone does not directly influence intention or usage unless mediated by attitude or behavioral factors. These results underscore the importance of strengthening user attitudes and intentions through practical and integrated learning. The study offers insights for improving digital readiness in accounting education.
Financial Analysis Of Students With The Application Of E-Learning Yulyanah, Yulyanah; Kurniawati, Desi
Gorontalo Accounting Journal Volume 4 Nomor 1 April 2021
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.447 KB) | DOI: 10.32662/gaj.v4i1.1387

Abstract

This study aims to find out the views of students with the application of E-Learning learning during the pandemic. This research method is qualitative descriptive with the research subject of D3 Accounting students of the Faculty of Economics, Pamulang University in the 2020-2021 school year. The data was obtained from a questionnaire in the form of a goggle form given to respondents. The number of respondents who filled as many as 123 respondents.. The results of the study concluded that for online learning income there was a 6% decrease in from Rp. 1,000,000 when offline 38% to 24% when online. As for expenses - expenses that increase are utility costs, internet quota costs and consumption costs for costs that decrease when online learning is for transportation costs. From the results of the analysis of income and expenditure dominant reponden tend to choose offline or offline learning as much as 59% of respondents.
Analyzing the Direction of the Stock Exchange Cycle Yulyanah, Yulyanah; Manurung, Adler Haymans
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i1.4579

Abstract

This research analyzes the direction of the stock market cycle and looks at the stock market prospects from January 2010 to September 2023. The methodology used in this research is the "decomposition method" and uses daily rate of return data during the research period. The research results show that the changes that occur in one day are greater than the changes that occur in the following days. The stock market is currently likely to experience a decline for the sixth cycle. There is no January effect in BEI but there is a December effect.
Co-Authors Adler Haymans Manurung Aerlangga, Aerlangga Awaludin, Rahmat Desi Kurniawati Erliana, Erliana Febriyanto, Muhammad Ikhsan Hidayatul Mu’Arifin Hidayatul Mu’arifin Husnul Khotimah Indah Pertiwi Indah Pertiwi, Indah Masitoh, Lisda Fitriana Nabilla Aulia Qoirunisa Oktaviani, Ega Putra, Rezi Eka Rezi Eka Putra ROMENAH, ROMENAH Sukarno Sukarno Wardokhi, Wardokhi Yusuf Yusuf