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All Journal Jurnal Akuntansi Indonesia Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Value Added: Majalah Ekonomi & Bisnis Juara: Jurnal Riset Akuntansi Jurnal Akuntansi Multiparadigma AKRUAL: Jurnal Akuntansi Agrisocionomics: Jurnal Sosial Ekonomi Pertanian Jurnal Proaksi Reviu Akuntansi dan Bisnis Indonesia ASSET: Jurnal Manajemen dan Bisnis Abdimasku : Jurnal Pengabdian Masyarakat Anindyaguna Ekonobisnis : Jurnal Ekonomi dan Bisnis STIE Anindyaguna Jurnal Akuntansi dan Governance Sustainable : Jurnal Akuntansi Jurnal Akuntansi AKUNESA Review of Applied Accounting Research Journal of Public Accounting (JPA) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Riset Akuntansi dan Keuangan Indonesia JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio
Nurcahyono Nurcahyono
Universitas Muhammadiyah Semarang
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Social Sciences

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Determinan Opini Audit Going Concern: Studi Kasus Perusahaan Sektor Industri Barang Konsumsi Helen Imelda Caroline; Bambang Minarso; Nurcahyono Nurcahyono
Reviu Akuntansi dan Bisnis Indonesia Vol 7, No 1 (2023): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v7i1.17082

Abstract

Latar Belakang: Laporan keuangan merupakan informasi utama bagi stakeholder dalam mengambil keputusan bisnis, sehingga informasi yang dilaporkan haruslah memberikan assurance. Auditor merupakan pihak yang memberikan assurance kepada stakeholder atas kinerja perusahaan, sehingga laporan keuangan menjadi sinyal kepada manajemen atas kesalahan dalam pengambilan keputusan karena akan mempengaruhi kelangsungan usaha. Investor akan menarik dananya jika perusahaan terindikasi bangkrut dan mendapatkan opini audit going concern.Tujuan: Penelitian ini bertujuan untuk membuktikan secara empiris faktor-faktor yang menyebabkan opini audit going concern diberikan oleh auditor.Metode Penelitian: Pendekatan penelitian ini adalah positivis dengan menguji variabel penelitian. Populasi yang dipilih adalah perusahaan sektor food and beverage yang listing BEI tahun 2019 sampai 2021. Serta, purposive sampling dipilih untuk menentukan unit analisis. Analisis data menggunakan regresi logistik dengan bantuan SPSS 26.Hasil Penelitian: Opini audit going concern dipengaruhi oleh debt ratio, ukuran perusahaan, audit lag. Sedangkan kualitas audit dan financial distress tidak mempengaruhi opini audit going concern yang diberikan auditor.Keaslian/Kebaruan Penelitian: Penelitian ini menggunakan prediktor financial distress yang tidak digunakan oleh peneliti sebelumnya. Alasan menggunakan variabel ini dimana perusahaan yang mengalami financial distress menjadi early warning system perusahaan akan bangkrut dan tidak memenuhi syarat sebagai perusahaan yang going concern.
HOW DO TAX AVOIDANCE AND PROFITABILITY INFLUENCE A FIRM'S INTRINSIC VALUE? Luluk Muhimatul Ifada; Nunung Ghoniyah; Nurcahyono Nurcahyono
Jurnal Akuntansi Multiparadigma Vol 14, No 1 (2023): Jurnal Akuntansi Multiparadigma (April 2023 - Agustus 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.1.08

Abstract

Abstrak - Bagaimana Penghindaran Pajak dan Profitabilitas Mempengaruhi Nilai Intrinsik Perusahaan?Tujuan Utama – Penelitian bertujuan menelaah bagaimana penghindaran pajak dan profitabilitas mempengaruhi nilai intrinsik perusahaan.Metode – Penelitian ini menggunakan metode regresi linear berganda. Sampel penelitian ini adalah perusahaan manufaktur selama periode 2016-2020.Temuan Utama – Profitabilitas perusahaan yang menunjukkan peningkatan laba umumnya dipandang prinsipal mampu memperluas ekspansi investasi sehingga meningkatkan nilai instrinsik. Selain itu, dividen bukan menjadi pilihan utama dalam berinvestasi karena investor lebih memilih bertransaksi untuk jangka pendek. Bagi perusahaan yang mengalami masalah, penurunan tarif pajak menjadi lebih penting. Implikasi Teori dan Kebijakan –  Penelitian ini menunjukkan relevansi teori agensi dalam penentuan nilai intrinsik perusahaan. Pada aspek praktik, nilai intrinsik perusahaan harus dikelola manajemen karena merupakan faktor yang diperhatikan investor sehingga perusahaan perlu mengelola sumber daya, aset, atau modal yang dimiliki untuk menghasilkan keuntungan. Kebaruan Penelitian - Penelitian ini menambahkan penghindaran pajak untuk mencari penjelasan upaya melakukan perencanaan pajak dan dampaknya. Abstract - How Do Tax Avoidance and Profitability Influence a Firm's Intrinsic Value?Main Purpose – The research examines how tax avoidance and profitability affect the firm's intrinsic value.Method – This study uses multiple linear regression methods. The sample is manufacturing companies during the 2016-2020 period.Main Findings - The profitability of companies that show an increase in profits is generally viewed by principals as being able to expand investment expansion, thereby increasing intrinsic value. In addition, dividends are not the primary choice in investing because investors prefer short-term transactions. For companies experiencing problems, lowering the tax rate is even more critical. Theory and Practical Implications – This research demonstrates the relevance of agency theory in determining a company's intrinsic value. On the practical aspect, the firms' intrinsic value must be managed by management because it is a factor that investors pay attention to, so companies need to manage their resources, assets, or capital to generate profits.Novelty - This research adds tax avoidance to seek explanations for tax planning efforts and their impact.
Pendampingan Pengolahan Keripik Jamur di UKM Jamur Tiram, Desa Bengle, Kabupaten Boyolali Fatmasari Sukesti; Dyah Nirmala Arum Janie; Nurcahyono Nurcahyono; Nur Khatik; Erma Handarsari; Ida Kristiana; Bana Ahmad Gautama
ABDIMASKU : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 2 (2023): Mei 2023
Publisher : LPPM UNIVERSITAS DIAN NUSWANTORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/ja.v6i2.1262

Abstract

UKM Kelompok Tani jamur tiram "Moro Tresno" di dukuh Pendem, RT 01 RW 01, desa Bengle, Kecamatan Wonosamodro berdiri sejak tahun 2018. Usaha yang dilakukan UKM jamur tiram ini berkembang dengan baik. Panen jamur berlangsung 2-3 bulan setiap harinya. Dan hasil panen dijual segar kepada pengepul dan setor ke penjual sayuran. Untuk itu agar dapat memberikan nilai tambah, UKM ini berkeinginan untuk menjual produk pangan yang siap dikonsumsi seperti keripik jamur sehingga bisa meningkatkan nilai jual produk dan meningkatkan kesejahteraan petani. Pada kegiatan pengabdian ini, tim pengabdi akan memberikan penyuluhan, dan pendampingan pada pengolahan jamur tiram menjadi produk keripik jamur, kemudian memberikan penyuluhan tentang manajemen produksi, manajemen keuangan dan manajemen pemasaran. Selain itu tim pengabdi memberikan bantuan peralatan spiner untuk peniris minyak keripik jamur.
Earnings Management as an Finance Strategy for Company Image Nurcahyono Nurcahyono; Andwiani Sinarasri
Jurnal Proaksi Vol. 10 No. 3 (2023): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i3.4476

Abstract

Earnings management is a management action performed when a company is experiencing financial distress and during an IPO. Earnings management is carried out so that financial reports always appear to have a positive trend and good prospects. This study aims to empirically examine the various factors that influence earnings management actions by management. This research focuses on financial sector companies listed on the IDX from 2018 to 2022. The sampling method used is purposive sampling with 90 companies and 450 units of analysis (five years). The selected data analysis to test the research hypothesis is multiple linear regression. The research results show that tax planning can be an early warning of earnings management. Audit quality has a positive effect on earnings management. Accounting conservatism and CSR disclosure by the company is a signal that the company does not practice earnings management. Deferred tax expense and institutional ownership variables cannot be used as predictors for detecting earnings management.
THE EFFECT OF FINANCIAL RATIO ON FINANCIAL DISTRESS IN MINING COMPANIES Nurcahyono Nurcahyono; Putri Adelia; Lany Christanty; Wawan Sadtyo Nugroho
Value Added : Majalah Ekonomi dan Bisnis Vol 19, No 2 (2023): Value Added : Majalah Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/vameb.v19i2.12791

Abstract

Empirically this study examines the factors that cause companies to experience financial distress. Financial distress is a phenomenon companies face, especially during a pandemic—detecting financial distress using ratios that describe profitability, use of debt and company activities. The focus of this research is mining companies in Indonesia. The unit of analysis in this research is 18 companies with 72 observations. The data analysis method used is multiple linear regression using the Zmijweski proxy to measure the company's level of financial distress. The research results show that many companies experienced financial distress during the pandemic. Companies with high profitability during a pandemic can prevent the company from going bankrupt. Increased liquidity in mining companies will deter companies from financial distress. Conversely, the higher the debt ratio under conditions of uncertainty, the faster the company will go bankrupt. Finally, the activity ratio cannot predict financial distress, especially in mining companies
Determinants of Devidend Policy : Evidence from Indonesian Stock Exchange Ifada, Luluk Muhimatul; Nurcahyono
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 1 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i1.2886

Abstract

This research aims to empirically test the relationship between tax avoidance, related party transactions and intellectual capital on dividend policy. Furthermore, this research also tests managerial ownership in moderating tax avoidance, related party transactions and intellectual capital on dividend policy. This type of research is a type of quantitative research using secondary data. The population in this study are real estate companies listed on the Indonesian Stock Exchange (BEI) during 2018-2022. The sampling technique in this research used a purposive sampling technique. Analysis of research data uses moderate regression analysis. The results of this research show that (1) tax avoidance influences dividend policy, (2) related party transactions have a positive influence on dividend policy, (3) intellectual capital influences dividend policy, (4) managerial ownership weakens the relationship between tax avoidance and policy. dividends, (5) Good corporate governance can moderate and strengthen the influence of related party transactions on cash dividends, (6) moderate managerial ownership and strengthen intellectual capital on dividend policy
Pengaruh Earning Per Share, Total Assets Turnover, Pertumbuhan Penjualan dan Debt Equity Ratio Terhadap Harga Saham Intan Pratiwi; Ayu Noviani Hanum; Nurcahyono Nurcahyono
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 2, No 2 (2022): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v2i2.5584

Abstract

This study aims to examine the effect of earning per share, total assets turn over, sales growth and debt to equity ratio on stock prices in the Food Beverage Sub Sector on the Indonesia Stock Exchange for the 2015-2019 period. The number of Food and Baverages sub-sector companies listed on the IDX from 2015 to 2019 were 26 companies. Multiple linear regression analysis was used to test the research hypothesis. The results showed that Earning Per Share had a positive significant effect on stock prices, Total Assets Turnover had a negative insignificant effect on stock prices, Sales Growth had a negative insignificant effect on stock prices, Debt to Equity Ratio had a positive significant effect on stock prices and. Meanwhile, EPS DER gave a positive signal to the increase in stock prices in the market, but TATO Sales Growth could not directly contribute to the increase in stock prices.
Pengaruh Kesadaran Wajib Pajak, Kepatuhan Wajib Pajak, Penagihan Pajak, dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Nafisa Ischabita; Hardiwinoto Hardiwinoto; Nurcahyono Nurcahyono
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 2, No 2 (2022): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v2i2.5586

Abstract

This study aims to determine the effect of taxpayer awareness, taxpayer compliance, tax collection, and tax audit on tax revenue. The population of this study is an individual taxpayer registered at the KPP Pratama Semarang Timur with 100 respondents. The sampling technique used is Convenience Sampling or determining the sample based on convenience. Data was collected by distributing questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study are that taxpayer awareness, tax collection and tax audit variables have a significant effect on tax revenue, while taxpayer compliance has no significant effect on tax revenue
What is The Company's Motivation for Doing CSR? An Analysis of Manufacturing Companies Herianto, Rizka Oktavia; Alfiana, Balqis Zulvina; Apriliyanti, Farshella; Nurcahyono, Nurcahyono; Jatiningsih, Dyah Ekaari Sekar; Wijayanti, Provita
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 2 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.2.2023.209-217

Abstract

Disclosure of CSR in Indonesia is still relatively low. Several companies in Indonesia Empirically, this research examines various factors that motivate companies to disclose CSR. We use profitability, earnings management, leverage, and foreign ownership predictors. The unit of analysis used was 104 of 52 manufacturing companies in Indonesia, the unit of analysis was selected using purposive sampling. Testing between variables with multiple linear regression. The study results show that the more significant profit the company generates will encourage it to disclose CSR as a form of responsibility and maintain its image. Then, a high level of debt will reduce the amount of CSR disclosure because the company has a burden component that must be paid. Lastly, earnings management and foreign ownership are not predictors of companies conducting earnings management.
Accounting Information Systems and Financial Literacy impact on SMEs' performance Christanty, Lany; Nugroho, Wawan Sadtyo; Nurcahyono, Nurcahyono; Maharani, Betari
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 1 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.1.2023.59-69

Abstract

SMEs are a priority business sector in Indonesia because contribute to its economy by absorbing a large workforce. This study investigates factors SMEs can use to improve their business performance. Factors that are predictors for improving SMEs' performance are accounting information systems, quality of financial reports, financial literacy and business age. The population of this study were SMEs registered at the Magelang Cooperative and SMEs Service. The sampling method chosen was simple random sampling with 400 SMEs as respondents. Data analysis used Structural Equation Modeling-Partial Least Square (SEM-PLS) with the WarpPLS 8.0 application. The results of the study show that accounting information systems and the quality of financial reports positively affect the performance of SMEs, so optimizing these factors will create a competitive advantage. The financial literacy and business age variables do not affect the performance of SMEs, so they cannot be predictors. 
Co-Authors Agung Prajanto Agus Suyanto Alfiana, Balqis Zulvina Alwiyah Alwiyah Andwiani Sinarasri Apriliyanti, Farshella Arif Setiawan Ayu Noviani Hanum Ayu Noviani Hanum Azka, Anisa Atsila Bambang Minarso, Bambang Bana Ahmad Gautama Christanty, Lany Diah Sulistiani Diva Ivana Dyah Ekaari Sekar Jatiningsih, Dyah Ekaari Sekar erma handarsari Fatmasari Sukesti Hardiwinoto Hardiwinoto Hartanto, Maria Chruzita Helen Imelda Caroline Herianto, Rizka Oktavia Ida Kristiana Intan Pratiwi Janie, Dyah N. A. Lany Christanty Lia Fatmasari Luluk Muhimatul Ifada Maharani, Betari Nafisa Ischabita Nunung Ghoniyah Nur Khatik Nur Muttaqien Zuhri Nur Zakiya Anjany Pullah Nurrahman Nurrahman Nurul Puspita Olvina Nur Anisa Provita Wijayanti Putri Adelia R Ery Wibowo A R Ery WIbowo Agung R Ery Wibowo Agung Santosa R Ery Wibowo Santoso R. Ery Wibowo A.S R.Ery Wibowo A.S Setia Iriyanto Siti Aminah Siti Noviati Uswatun Khasanah Stalis Norma Ethica Sukowiyono Sukowiyono Sunarso, Ulfi Amalia Wawan Sadtyo Nugroho Wawan Sadtyo Nugroho, Wawan Sadtyo Wikanastri Hersoelistyorini Yesica Videsia Zezen Evia