Article Per Year (5 Year)
p-Index From 2020 - 2025
2.255
P-Index
This Author published in this journals
All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Ilmu Administrasi Bisnis Diponegoro Journal of Accounting Jurnal STIE Semarang (Edisi Elektronik) Jurnal Edueco International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Pasopati : Pengabdian Masyarakat dan Inovasi Pengembangan Teknologi Jurnal Ekonomika dan Bisnis Journal of Trends Economics and Accounting Research Governors Jurnal Ekonomika dan Bisnis Tax Accounting Applied Journal
Alfita Rakhmayani
Universitas Diponegoro
Aerospace Engineering Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN PENGENDALIAN INTERNAL Alfita Rakhmayani; Faisal Faisal
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 1 (2019): Krisna: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.665 KB)

Abstract

Internal control system is a key aspect in providing the completeness and reliable information. The adequately of internal control system disclosure may help stakeholders in assessing the quality of corporate’s internal control system and also can reduce asymmetric information. This study examines the effect of audit committee characteristics on internal control disclosure. The sample consists of 100 public companies with the largest market capitalization in 2016. The statistical regression analysis was performed to test the hypotheses. The results show that number of audit committee meetings has a positive effect on the internal control disclosure. However, this study failed to provide evidence that number and education background of audit committee contribute in enhancing the extent of internal control disclosure. This finding suggests that audit committee play a role in reducing asymmetric information through the broader internal control disclosure.
STUDI PEMANFAATAN INFORMASI LAPORAN REALISASI ANGGARAN DI LINGKUNGAN PEMERINTAH DAERAH PROVINSI JAWA TENGAH Alfita Rakhmayani; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (182.803 KB)

Abstract

Budget report presents an overview of sources, allocation and use of economic resources managed by the government. Understanding and utilization of government information in the financial statements is critical to making an economic decision. This study aims to examine specifically the effect of user characteristics on utilization of budget report. Data were collected through questionnaire distributed to local government agencies in the province of Central Java. Statistical tests were performed using regression analysis. The results showed that experience, gender, level and background of education significantly influence the utilization of budget report information. While social factors did not significantly influence the utilization of budget report information.
Pengungkapan Pengendalian Internal dan Implikasinya terhadap Nilai Perusahaan Alfita Rakhmayani; Yunita Lisnaningtyas Utami
Jurnal Ekonomika dan Bisnis Vol 9 No 1 (2022): Jurnal Ekonomika dan Bisnis UNISS
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jeb.Vol9.Jeb1.138

Abstract

Internal control is one of the important aspects in presenting reliable information. Transparency through disclosure of internal control systems provides an important role in reducing information asymmetry. This study has a purpose, namely to examine specifically the impact of disclosure of internal control on firm value. The sample of this research is 100 public companies with the largest market cap. Statistical tests were performed using regression analysis. The result is that the disclosure of internal control has a negative impact on firm value.
DETERMINANTS OF ASSET MISAPPROPRIATION BY EMPLOYEE FROM NEW FRAUD TRIANGLE THEORY PERSPECTIVE (Case Study on Holding Company in Central Java) Yunita Lisnaningtyas Utami; Alfita Rakhmayani; Dwi Okto Imtichana; Neli Hajar
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.2572

Abstract

This study aims to analyze the factors affecting assets misappropriation from new fraud triangle theory perspective. This new perspective has four components that trigger fraud, namely: pressure, opportunity, capability, and integrity. In this study pressure factor is separated between financial and non-financial. This study’s population was all holding company employee, totaling 350 employees. The sampling technique employed was purposive sampling. Respondents of this study are employee that member of a holding company in Central Java. Employees chosen as samples are employees who have the authority to carry out certain tasks or positions, and the number of samples is proportional to each company. The data were obtained by distributing questionnaires to 88 employees. The data analysis then utilized Wrap PLS analysis tool version 6.0 software. The results of this study indicate that financial pressures, opportunities, and capabilities influence assets misappropriation. Meanwhile, non-financial pressure and integrity do not affect the misappropriation of assets.
Korelasi Pengendalian Internal terhadap Opini Audit dan Kinerja Keuangan Perusahaan Alfita Rakhmayani; Maya Aresteria; Rufi' Ayu Setyoningrum
Journal of Trends Economics and Accounting Research Vol 4 No 1 (2023): September 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i1.907

Abstract

Internal control is a mechanism used by the company to achieve its goals. This study examines the relationship between internal control as proxied by the level of disclosure on audit opinion and the company's financial performance. The data is taken from the annual reports of companies that are members of IDX80 in 2020. The test is carried out by correlation using SPSS 25.0. The test results show that the correlation coefficient of internal control with audit opinion is 0.109, while the correlation coefficient with financial performance is 078. The test results show that there is no significant correlation between internal control and audit opinion and financial performance. Disclosure of internal control carried out by the company through its annual report does not necessarily indicate the actual internal control carried out by the company. Disclosure of internal control is only limited to meeting formal requirements so that it will be difficult to predict the company's financial performance through the level of disclosure of internal control it does.
PENGARUH KUALITAS PELAYANAN, SANKSI DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KABUPATEN PATI (Studi Kasus BPKAD Pati) Bella Verina Cornelia; Alfita Rakhmayani; Eiffeliena Nur’aini Fisikaningputri Purwienanti
JURNAL STIE SEMARANG Vol 15 No 3 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v15i3.651

Abstract

PENDAMPINGAN UKM MANDIRI DESA GUNA MENINGKATAN KUALITAS DAN PRODUKSI Apip Apip; Alfita Rakhmayani; An'im Kafabih
Jurnal Pasopati Vol 5, No 4 (2023)
Publisher : Fakultas Teknik Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/pasopati.2023.20911

Abstract

Kegiatan pengabdian ini bertujuan untuk memaksimalkan potensi lokal di Desa Ngrapah Kecamatan Banyubiru berupa Penguatan produk unggulan desa yang diolah dari sumberdaya lokal sekitar desa. UKM Dapur Roro Mendhut dan Kelompok Wanita Tani (KWT) Dewi Srii sebagai mitra strategis selama ini menghadapi tantangan dalam melakukan produksi hasil lokal warga Desa Ngrapah. Permasalahan belum dapat melakukan produksi secara masal hingga pengelolaan usaha yang belum tertata menjadi salah satu permasalahan utama dari UKM Dapur Roro Mendhut dan KWT Dewi Sri yang selanjutnya menjadi mitra strategis pengabdian ini. Peningkatan tata kelola usaha dilakukan dengan melakukan pendampingan dan pelatihan usaha bagi mitra. Selain itu dalam rangka meningkatkan kualitas dan kapasitas produksi hasil olahan lokal pengabdian ini menerapkan teknologi tepat guna berupa alat-alat produksi bagi mitra. Capaian dari program pengabdian yang telah dilakukan adalah Mitra UKM dan KWT Dewi Sri  dapat secara mandiri melakukan produksi olahan berupa olahan Frozen food dan mengelola keuangan usaha. Dengan adanya pengabdian ini akan memberikan efek multiplier ekonomi bagi masyarakat sekitar Desa Ngrapah.Kata kunci : Desa Mandiri, Teknologi Tepat Guna, Olahan Lokal, UKM
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP TARIF PAJAK EFEKTIF (Studi Kasus pada Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2022) Amanda, Nabila; Rakhmayani, Alfita
Jurnal Edueco Vol. 7 No. 1 (2024): Juni
Publisher : Prodi Pendidikan Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/edueco.v7i1.203

Abstract

Taxes are one of the biggest contributions for the country. Therefore, the government tries to maximize tax revenue to finance the country's development needs. However, this is contrary to the company's objectives, which want the company's effective tax rate to decrease further away from the statutory tax rate. This research aims to know the effect of firm size, profitability, and leverage on effective tax rate. The sample selection used a purposive sampling technique and obtained 52 samples. Data analysis using multiple linear regression analysis with the IBM SPSS version 26 program. The research results show that firm size has a positive effect on the effective tax rate, profitability and leverage have a negative effect on the effective tax rate. Simultaneously company size, profitability and leverage influence the effective tax rate.
Pengaruh Keadilan, Kepatuhan, Pemeriksaan, Sistem dan Diskriminasi Perpajakan Terhadap Wajib Pajak Mengenai Penggelapan Pajak Yusufin, Heiqal Bagas; Rakhmayani, Alfita
Jurnal Edueco Vol. 7 No. 1 (2024): Juni
Publisher : Prodi Pendidikan Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/edueco.v7i1.210

Abstract

This research aims to analyze Tax Justice, Tax Compliance, Tax Audit, Tax System and Tax Discrimination against Tax Evasion. The population in this study are individual taxpayers registered at PT. Pelindo Regional 2 Tanjung Priok. The sample for this research is individual taxpayers registered at PT. Pelindo Regional 2 Tanjung Priok. This research used the Slovin method and obtained a sample of 100 people. Data collection was carried out using a questionnaire method distributed to respondents and processed using SPSS version 26. Based on the results of the analysis, it shows that tax justice, tax inspection and tax discrimination have no effect on tax evasion, while tax compliance and the tax system have an effect on tax evasion.
PENGARUH STRUKTUR MODAL, PROFITABILITAS, DAN LIKUIDITAS TERHADAP HARGA SAHAM PERUSAHAAN SEKTOR PELAYANAN KESEHATAN YANG LISTING DI BURSA EFEK INDONESIA TAHUN 2018-2022 Prasetya, Fahrul Dwi; Rakhmayani, Alfita
Jurnal Ilmu Administrasi Bisnis Vol 13, No 2 (2024)
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jiab.2024.41157

Abstract

This study aims to examine the effect of capital structure, profitability, and liquidity on stock prices in health service sektor companies listed on the IDX in the 2018-2022 period and describe the relationship between these variables. The problem that is the focus of this research is the stock price fluctuations that occurred in health service sektor companies listed on the IDX in the 2018-2022 period. This research method involves secondary data through data collection using documentation techniques from the financial reports of health service sektor companies listed on the IDX on the official website of each company and then analyzed using SPSS version 26. This research makes an important contribution in understanding the factors that influence capital structure, profitability, liquidity on stock prices. The results showed that profitability has an effect on stock prices. These findings indicate that a positive profit rate can increase investors to invest in the company. On the other hand, researchers found that capital structure and liquidity have no significant effect on stock prices. This can happen because investors tend not to pay attention to the condition of long and short term debt as a reference in investing their capital.Keywords: Capital Structure; Profitability; Liquidity; Share Price Penelitian ini bertujuan untuk menguji pengaruh struktur modal, profitabilitas, dan likuiditas terhadap harga saham pada perusahaan sektor pelayanan kesehatan yang terdaftar di BEI pada periode 2018-2022 serta mendeskripsikan hubungan antar variabel-variabel tersebut. Permasalahan yang menjadi fokus pada penelitian ini adalah adanya fluktuasi harga saham yang terjadi pada perusahaan sektor pelayanan kesehatan yang terdaftar di BEI pada periode 2018-2022. Metode penelitian ini yaitu melibatkan data sekunder melalui pengumpulan data dengan menggunakan teknik dokumentasi dari laporan keuangan perusahaan sektor pelayanan kesehatan yang terdaftar di BEI pada web resmi masing-masing perusahaan kemudian di analisis dengan menggunakan SPSS versi 26. Penelitian ini berkontribusi penting dalam memahami faktor yang mempengaruhi struktur modal, profitabilitas, likuiditas terhadap harga saham. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh terhadap harga saham. Temuan ini menunjukkan bahwa tingkat keuntungan yang positif dapat meningkatkan investor untuk menanamkan modal pada perusahaan. Di sisi lain, peneliti menemukan hasil bahwa struktur modal dan likuiditas tidak berpengaruh signifikan terhadap harga saham. Hal tersebut bisa terjadi karena investor cenderung tidak memperhatikan kondisi utang jangka panjang maupun pendek sebagai acuan dalam menanamkan modalnya.Kata Kunci: Struktur Modal; Profitabilitas; Likuiditas; Harga Saham
Co-Authors Amanda, Nabila An'im Kafabih Apip Apip Bella Verina Cornelia Clara Yully Diana Ekaristi Deddy Sulestiyono Dwi Okto Imtichana Eiffeliena Nur’aini Fisikaningputri Purwienanti FAISAL Maya Aresteria Maya Aresteria Maya Aresteria Musthofa, Rahmawati Hidayatul Neli Hajar Prasetya, Fahrul Dwi Rufi' Ayu Setyoningrum Sudarno Sudarno Utami, Yunita Lisnaningtyas Yusufin, Heiqal Bagas