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All Journal Jurnal Akuntansi Multiparadigma SULUH: Jurnal Abdimas Media Ilmiah Akuntansi
Iha Haryani
Universitas Pancasila
Economics, Econometrics & Finance Education Library & Information Science Social Sciences Other

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KOMITE AUDIT, AUDIT INTERNAL, DAN AUDIT EKSTERNAL SEBAGAI PENGAWAS SOLVABILITAS PERUSAHAAN ASURANSI Endang Etty Merawati; Iha Haryani
Jurnal Akuntansi Multiparadigma Vol 6, No 1 (2015): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (755.605 KB) | DOI: 10.18202/jamal.2015.04.6002

Abstract

Abstrak: Komite Audit, Audit Internal, dan Audit Eksternal sebagai Pengawas Solvabilitas Perusahaan Asuransi. Tujuan penelitian adalah menelaah hubungan dan pengaruh komite audit, audit internal, dan audit eksternal dalam pengawasan solvabilitas perusahaan asuransi. Penelitian ini termasuk penelitian explanatory dengan menggunakan 38 pejabat sebagai responden dari 11 perusahaan asuransi yang tercatat di BEI tahun 2012. Data dikumpulkan dengan metode survey. Hasil penelitian ini menunjukkan bahwa komite audit, audit internal, dan audit eksternal mempunyai hubungan dalam pengawasan perusahaan. Secara simultan komite audit, audit internal dan audit eksternal berpengaruh terhadap solvabilitas perusahaan. Secara parsial hanya audit eksternal yang mempunyai pengaruh signifian terhadap solvabilitas.Abstract: Audit Committee, Internal Audit and External Audit as Supervisors of Solvability in Insurance Companies. The purpose of this research is to study the relation and impacts of audit committee, internal audit and external audit in supervising the solvability of the insurance companies. This is an explanatory research by taking 38 executives as respondents from 11 insurance companies listed in BEI in 2012. Data were accumulated by a survey method. Result of this study shows that audit committee, internal audit, and external audit have relation in supervising the company. Simultaneously, audit committee, internal audit, and external audit have an impact towards solvability. However, partially, it is only external audit that has a signifiant impact towards solvability.
Faktor yang mempengaruhi Tax Avoidance pada Perusahaan sektor Manufaktur yang terdaftar di Bursa Efek Indonesia Besty Tri Minawati; Lailah Fujianti; Iha Haryani
Media Ilmiah Akuntansi Vol. 11 No. 1 (2023): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v11i1.29

Abstract

The Purpose of this research is to examine the effect board of commissioner, board of commissioner independent, solvability, profitability, capital intensity on tax avoidance. This research method using quantitative method. The Population in this research manufacturing sector listing in Indonesian stock exchange. Research sampling uses the purposive sampling that meet the research criteria and obtained a sample of 28 companies. The type of data is secondary data in the form company financial reports published on the website of the Indonesian stock exchange. The analytical technique used in this research is panel data regression analysis and processed using the Eviews 12 program. The results indicated that board of commissioner independent has negative effect on tax avoidance, solvability and capital intensity has positive effect on tax avoidance however board of commissioner and profitability has no significant effect on tax avoidance.
Pelatihan Peningkatan Motivasi Kewirausahaan Bagi Siswa Smu Di Jakarta Selatan Iha Haryani; Mulyadi; Lies Putriana; Safitri Siswono; Amelia Oktrivina
SULUH: Jurnal Abdimas Vol 6 No 2 (2025): SULUH: Jurnal Abdimas Februari
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v6i2.7247

Abstract

Nowadays, many students still in schools have succeeded with businesses that they started themselves from scratch. Some can even collect a lot of money from these activities. Many students to be a entrepreneur. A successful entrepreneur or businessperson can either be born or developed. Born is related to the children’s talents and potentials inherent in them when they were born. However, talent and potential alone are not enough to make someone a successful entrepreneur. Being developed is also another important factor in shaping the characters and the personalities by equipping the children with knowledge, skills and a supportive environment. For that reason, the Faculty of Economics and Business Team from University of Pancasila held community service activities by conducting training activities to increase entrepreneurial motivation of students of MAN 7 Jakarta. The purpose of the training activity is high school students in the forms of: self-reflections to know their personality types; awareness that building successful business ventures cannot be done overnight but requires hard work, a mature plan, and a super supporting team to achieve business goals; handling financial problems due to the importance of financial reports to make a decision and to compile business strategies to achieve sustainable businesses. The effectiveness of this traning can be evaluated by comparing the scores of the assessment before and after the community service activities. The results are: the training activities were attended by 36 students of MAN 7 Jakarta, consisting of 58% male students and 42% female students, aged between 16-18 years. Most of these students have sanguine (31%) and melancholic (31%) potential types. The activities went smoothly and were beneficial for students, and the level of students' entrepreneurial knowledge increased. There were three materials presented. The assesment of the two materials (knowing yourself and the importance of financial reports) show the increase of the scores after the training (S-B). On the other hand, the assesment of the other material (the spirit of entrepreneurial motivation) reveals no change in the scores. In addition, out of 14 statements, six were considered by the students to be better after the training (S-B). two other statements to be equally good before and after the training (B-B). Only six statements were considered by students to be equally moderate before and after the training (S-S).
Co-Authors Besty Tri Minawati Endang Etty Merawati, Endang Etty LAILAH FUJIANTI Lies Putriana Mulyadi Oktrivina, Amelia Safitri Siswono