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All Journal UNEJ e-Proceeding JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Owner : Riset dan Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Ilmiah Edunomika (JIE) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Darma Agung Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Jurnal Abdimas Bina Bangsa Jurnal Ekonomi
Yati Mulyati
Fakultas Ekonomi Dan Bisnis, Universitas Widyatama
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh Free Cash Flow dan Financial Distress Terhadap Manajemen Laba pada Perusahaan Infrastruktur, Utilitas, dan Transportasi Terdaftar Di Bursa Efek Indonesia Bayu Kurnia; Yati Mulyati
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1395

Abstract

Financial reports that show company profits and performance are profit and loss reports that are useful for stakeholders and investors to use in considering and estimating an investment or even in making contracts and estimating the viability of a company. Earnings management is one way that can be done. Manager intervention to carry out earnings management by increasing or decreasing profits to achieve a certain profit level to benefit himself or the company. This study aims to determine the effect of free cash flow and financial distress on earnings management. The sample for this study is infrastructure, utilities, and transportation companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The total sample used was 29 companies with 87 observational data obtained. The sampling technique used was the purposive sampling method and testing was carried out with the help of Eviews software. The research results from the data used, for the classic assumption test, have passed the test and have met the established criteria. The results of the F test show that the earnings management variable is influenced simultaneously by the free cash flow and financial distress variables. The results of the t-test show that free cash flow and financial distress have a significant value on earnings management. This study concludes that free cash flow and financial distress have a positive effect on earnings management.
Increasing Company Value: The Role of Profitability and Capital Structureand Tax Avoidance as Mediation Diana Sari; Yati Mulyati; Dyah Purnamasari
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 2 (2023): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i2.2335

Abstract

Firm value is an important factor in the view of investors as well as a form of success for managers in managing the company. In addition to success for managers, company value can also have an impact on increasing stock prices. The purpose of this study is to see how the influence of capital structure, profitability and tax avoidance on firm value. The samples selected in this study were 59 technology sector companies listed on the Stock Exchange and the Singapore Stock Exchange for the period 2017 to 2022. The sampling technique used in this study was to use side non-probability using a purposive sampling method. Data analysis in this study uses path analysis with the help of Smart-PLS software to test the proposed model. The results of this study indicate that the three variables consisting of capital structure, profitability and tax avoidance have a significant positive effect on firm value. Likewise, the role of tax avoidance was found to be a variable that mediates between capital structure and profitability on firm value.
WORKSHOP PENYULUHAN PENGELOLAAN KEUANGAN UNTUK UMKM DESA KAPANEWON NANGGULAN Diah Andari; Rosa Fitriana; Yati Mulyati; Dyah Purnamasari; Citra Mariana
Jurnal Abdimas Bina Bangsa Vol. 5 No. 1 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i1.1051

Abstract

This PkM activity is carried out in the short, medium and long term. RSP management must be able to run operational administration properly. Although there are many types of shelters in Bandung, this PkM is specialized in the Bandung Branch of RSP, West Java. Administrative management for Rumah Singgah Peduli is introduced, discussed and applied how the proper techniques in this PkM. A MS. Excel helps in the process of running the administration until a simple financial report of RSP is expected to be able to classify receipts and expenses for each transaction that occurs. The intended object for this PkM is assumed to have less administrative knowledge. This service activity provides guidance and assistance for RSP in improving the information presented in the Non-Profit financial statements. This PkM program is focused on RSP and provides understanding so that it is able to make good records. It is hoped that the management and administration of RSP will have new knowledge related to administration in running their operations and be able to improve the quality of information presented and be professional
Kebijakan Tax Amnesty dan Program Pengungkapan Sukarela (PPS) serta Implikasinya terhadap Penerimaan Pajak dan Tax Ratio di Indonesia Yati Mulyati; Diana Sari; Dyah Purnamasari
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13405

Abstract

Low tax revenue, the Panama Papers scandal, low taxpayer compliance and taxpayer database collection are the things behind the implementation of the Tax Amnesty program. Indonesia has implemented the tax amnesty program several times, including 1964, 1984, 2016, and 2021. This study aims to determine how the implementation of tax amnesty and the Voluntary Disclosure Program (PPS) and its implications for Indonesia's tax revenue and tax ratio. The research method is carried out with descriptive qualitative. The data used in this research is secondary data in the form of laws, regulations, tax revenue data, and tax ratio. The results illustrate that the tax amnesty program in 1964, 1984 and 2021 was less effective, this is evidenced by the contribution to tax revenue is still minimal. Meanwhile, the tax amnesty program in 2016 had an impact on the increase in tax revenue. The tax ratio is directly proportional to the increase in tax revenue even though the increase does not appear significant.
Improvement of Taxation Competence for MSME Business Actors in Bandung in collaboration with Widyatama University, Bandung Chamber of Commerce and Industry Dyah Purnamasari; Yati Mulyati; Citra Mariana; Diah Andari; Radhi Radhi; Hafiedh Hafiedh; Yoga Tantular
Warta Pengabdian Andalas Vol 31 No 1 (2024)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.31.1.41-50.2024

Abstract

This Community Service aims to assist MSME business actors in Bandung in preparing tax reports related to MSMEs, one of which is preparing tax reports related to MSMEs by the rates determined by the latest tax law contained in the harmonization of tax regulations and training in filling out form 1721. The activities were carried out through lectures, discussions, and simulation methods. Participants were very enthusiastic about the explanation and assistance provided by the service team. The output achieved increased the latest taxation knowledge and competence in filling out the annual tax return manually and online. This training was held with the Faculty of Economics and Business, the Widyatama University Accounting Study Program, and the Bandung Chamber of Commerce and Industry. The evaluation results after the implementation showed that the participants expressed satisfaction with the resource persons and the implementation of activities, and the objectives were achieved because the participants gained benefits in the form of knowledge and skills about calculating MSME income tax (PPh) and procedures for filling out form 1721.
Co-Authors Ani Darrini Bayu Kurnia Citra Mariana Citra Mariana Darrini Darrini Diah Andari Diah Andari Diana Sari Dini Istihana Dyah Purnamasari Dyah Purnamasari Hafied Noor Bagja Hafiedh Hafiedh Khairul Shaleh Khairul Shaleh Rachman, Yoga Tantular Radhi Abdul Halim Rachmat Radhi Radhi Rosa Fitriana Salma Shafira Nurfadillah Senita Ardiya Ramadini Sherin Hilmi Marsyanda Shirley Martini Yoga Tantular