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All Journal Infestasi BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Ekonomi Dan Bisnis Jurnal Ilmiah Akuntansi Kesatuan E-Coops-Day : Jurnal Ilmiah Abdimas Jurnal Pengabdian Masyarakat (ABDIRA)
Rahmasari Fahria
Universitas Pembangunan Nasional Veteran Jakarta
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Nursing Social Sciences Other

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Pengaruh Tata Kelola Perusahaan, Ukuran Perusahaan, dan Keterbukaan Massa Terhadap Pengungkapan Informasi Lingkungan Galuh Kirana Nugraheni; Shinta Widyastuti; Rahmasari Fahria
InFestasi Vol 17, No 1 (2021): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v17i1.10029

Abstract

Government has regulated obligation for company to disclose about environment’s conditions around company in law of limited company. Environmental disclosure is a company’s responsibility to provide information about what it has done to maintain the environment as a result company’s operation activities. Eventhough government has regulated about environmental disclosure, there are some companies have not done their responsibility. This research’s aims are to analyze good corporate governance (GCG), size of company, and media exposure to environmental disclosure. This research is quantitative method and use secondary data of mining sector that obtained from Indonesia Stock Exchange’s website and company’s official website from 2015-2019. Sampling’s method use purposive sampling method. The hypothesis test use multiple linear regression. The Results are size of audit committees has positive significant influence to environmental disclosure, while size of the board of commissioners, size of company, and media exposure do not have positive significant influence to environmental disclosure. Pemerintah telah mengatur kewajiban perusahaan untuk mengungkapkan dampak lingkungan yang terjadi disekitar perusahaan melalui Undang-Undang Perseroan Terbatas. Pengungkapan Informasi Lingkungan atau Environmental Disclosure ini merupakan bentuk tanggung jawab perusahaan dalam menginformasikan apa yang telah dilakukan perusahaan guna menjaga lingkungan akibat kegiatan operasional perusahaan. Walaupun pengungkapan informasi lingkungan telah diatur Undang-Undang, tetapi masih ada perusahaan yang melalaikannya. Tujuan penelitian ini untuk menganalisa pengaruh good corporate covernance (GCG), ukuran perusahaan, dan keterbukaan massa terhadap pengungkapan informasi lingkungan. Penelitian ini  mengunakan data sekunder perusahaan sektor pertambangan yang diperoleh dari website Bursa Efek Indonesia (BEI) dan website perusahaan selama 2015-2019. Metode sampling pada penelitian menggunakan metode purposive sampling, dengan pengujian hipotesis menggunakan regresi linier berganda. Hasil dari penelitian ini adalah ukuran komite audit berpengaruh positif signifikan terhadap pengungkapan informasi lingkungan. Ukuran dewan komisaris, ukuran perusahaan, dan keterbukaan massa tidak berpengaruh positif signifikan terhadap pengungkapan informasi lingkungan.
THE EFFECT OF PROFESSIONAL SKEPTICISM, ETHICS AND COMPETENCE ON THE ACCURACY OF GIVING AN AUDIT OPINION Ullan Uchi Ramanda; Rahmasari Fahria; Agus Maulana
Berkala Akuntansi dan Keuangan Indonesia Vol. 7 No. 1 (2022): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v7i1.31908

Abstract

The focus of this research is to see how professional skepticism, ethics, and competence on the accuracy of giving an audit opinion. The auditor at the South Jakarta Public Accounting Firm is the study's sample. The sample methodology used was purposeful sampling. The sample for this study consisted of 88 respondents from 19 public accounting firms in South Jakarta. The data used in this study is primary data, in the form of a questionnaire given to the auditor. The hypothesis of this study was tested using Multiple Linear Regression Analysis with Statistics Program and Service Solution (SPSS) version 25 and a significance level of 5%. The study's findings suggest that professional skepticism, ethics, and competence have a positive significant effect on the accuracy of giving an audit opinion.
Pengaruh Ukuran Perusahaan, Risiko Perusahaan, dan Profitabilitas Klien Terhadap Audit Fee Pra Dhita Fisabilillah; Rahmasari Fahria; Praptiningsih Praptiningsih
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.388

Abstract

This research is a quantitative study that aims to determine the effect of company size, company risk, and client profitability on audit fees. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018 which were selected using purposive samples. The number of observations is 99 samples. The analysis technique used in this study is multiple linear regression analysis using SPSS 25 software with a significance level of 5%. The results of the test show that (1) company size has a positive effect on audit fees (2) company risk has no effect on audit fees, and (3) client profitability has a positive effect on audit fees. Keywords: Company Size, Company Risk, Client Profitability, Audit Fee
Peran Sanksi Pajak dalam Memoderasi Pengaruh antara Tingkat Penghasilan dan Implementasi Sistem Samsat Drive Thru terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Muhammad Daffa Adyazmara; Rahmasari Fahria
Jurnal Ekonomi dan Bisnis Vol 25, No 2 (2022): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v25i2.2436

Abstract

This study aims to determine the effect of income level and the samsat drive thru system through motor vehicle taxpayer compliance and the role of tax sanctions in moderating income level and the samsat drive thru system through motor vehicle taxpayer compliance. The populations used in this study are taxpayers who pay their motorized vehicle taxes at the Samsat Drive Thru Polda Metro Jaya, South Jakarta. Sampling in this study use accidental sampling. Sources of data in this study came from questionnaires. The data analysis method uses Structural Equation Modeling (SEM) using Smart Partial Least Square version 3.0. The results of this study indicate that the level of income has a significant effect on motor vehicle taxpayer compliance. The samsat drive thru system has no significant effect on motor vehicle taxpayer compliance. Tax sanctions are not able to moderate the effect of income levels and the samsat drive thru system on motor vehicle taxpayer compliance.
Implementasi Akuntansi Biaya pada Perhitungan Harga Jual Produk Komunitas Cemal Cemil Corner Rahmasari Fahria; Husnah Nur Laela Ermaya; Ayunita A.S Mashuri
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 3, No 1 (2023): Abdira, Januari
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v3i1.244

Abstract

This activity aims to help SMEs community Cemal Cemil Corner identify, classify, and calculate costs by applying cost accounting techniques so that the community is able to calculate costs, selling price, and optimal profits more accurately as well as break-event point calculations. This activity is using educational method in the form of counselling and assistance to the community. This activity focuses on educating the implementation of cost accounting techniques in calculating business costs and determining product selling prices. The result of this activity is this community able to implement cost accounting techniques in determining product cost, selling price and to calculate break-event point more accurately.
Strategi Membangun Nation Branding di Era 4.0 Bagi Pelaku UMKM di Kabupaten Serang Husnah Nur Laela Ermaya; Rahmasari Fahria; Wahyu Ari Andriyanto
E-Coops-Day Vol. 4 No. 2 (2023): E-Coops-Day : Jurnal Ilmiah Abdimas
Publisher : LPPM Universitas Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/ecoopsday.v4i2.3631

Abstract

From the results of observations and interviews conducted by the service team, it shows that there are still a lot of MSME actors who do not understand and the importance of Branding. The neglected branding certainly has a negative impact on MSME products in Serang Regency. The purpose of implementing this training and mentoring is to provide socialization and assist MSME actors in building Nation Branding in the 4.0 era. Optimizing the use of brands must be carried out by MSME actors in the hope that it will increase consumer buying interest and competitive selling prices. In addition, a well-built brand is an investment and is expected to provide benefits for MSMEs in the future. The stages of implementing this community service activity are identifying the problems that occur in partners, namely by using an observation approach by interviewing, providing training and finally providing assistance to MSME actors. The results of this activity show that MSME actors have an understanding and awareness of the importance of building nation branding in the 4.0 era so that they can compete nationally with products produced by other MSME actors.
Pengaruh Ukuran Perusahaan, Risiko Perusahaan, dan Profitabilitas Klien Terhadap Audit Fee Pra Dhita Fisabilillah; Rahmasari Fahria; Praptiningsih Praptiningsih
Jurnal Ilmiah Akuntansi Kesatuan Vol. 8 No. 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.388

Abstract

This research is a quantitative study that aims to determine the effect of company size, company risk, and client profitability on audit fees. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018 which were selected using purposive samples. The number of observations is 99 samples. The analysis technique used in this study is multiple linear regression analysis using SPSS 25 software with a significance level of 5%. The results of the test show that (1) company size has a positive effect on audit fees (2) company risk has no effect on audit fees, and (3) client profitability has a positive effect on audit fees. Keywords: Company Size, Company Risk, Client Profitability, Audit Fee
Co-Authors Agus Maulana Ayunita A.S Mashuri Galuh Kirana Nugraheni Husnah Nur Laela Ermaya Muhammad Daffa Adyazmara Pra Dhita Fisabilillah Praptiningsih Praptiningsih Shinta Widyastuti Ullan Uchi Ramanda Wahyu Ari Andriyanto