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All Journal Jurnal Kesehatan Andalas Jurnal Ilmiah Universitas Batanghari Jambi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi Jurnal Hilirisasi IPTEKS (JHI) Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research Jurnal Ecogen Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks MAHESA : Malahayati Health Student Journal AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Jurnal Elementaria Edukasia Jurnal Akuntansi dan Governance Andalas Journal of Islamic and South East Asian Finance and Accounting Jurnal Akuntansi E-JURNAL AKUNTANSI Jurnal of Syiah Kuala Dentistry Society
Yurniwati Yurniwati
Universitas Andalas
Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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The Analysis of the Effect of Leverage, Profitability and Executive Character on Tax Aggressiveness Rio Syaputra; Yurniwati Yurniwati
E-Jurnal Akuntansi Vol 32 No 10 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i10.p10

Abstract

This study aims to examine the effect of leverage, profitability and executive character on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The sample selection technique used purposive sampling and obtained as many as 63 manufacturing companies listed on the Indonesia Stock Exchange. The data analysis technique used panel regression analysis using Eviews 10.0. Based on the results of hypothesis testing Leverage has no significant effect on tax aggressiveness. Profitability has a negative and significant effect on tax aggressiveness. Executive character has a positive and significant effect on tax aggressiveness. Leverage, Profitability and Executive Character together have a positive and significant effect on tax aggressiveness. Keywords: Tax Aggressiveness; Leverage; Profitability; Executive Character
Intellectual Capital Performance, Prestasi Reputasi Perusahaan dan Financial Distress Ilham Setiawan; Yurniwati Yurniwati; Anne Putri
E-Jurnal Akuntansi Vol 32 No 7 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i07.p02

Abstract

The company's going concern ability should be able to compete and survive in business activities to avoid financial distress. This study aims to determine the effect of intellectual capital performance, company achievement, company reputation, profitability, and leverage on financial distress. This study uses samples from manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample used was 125 observations taken using purposive sampling technique. Data analysis was performed using logistic regression analysis. The results showed that the performance of intellectual capital and profitability had a negative effect on financial distress and leverage had a positive effect on financial distress. Meanwhile, company achievement and company reputation have no effect on financial distress. Keywords: Intellectual Capital Performance; Company Achievement; Company Reputation; Financial Distress.
Unit cost analysis using the activity-based costing method at the dental and oral clinic, the oral and dental hospital of Andalas University, Indonesia Suci RAHMASARI; Yurniwati YURNIWATI; Febrian FEBRIAN
Journal of Syiah Kuala Dentistry Society Vol 7, No 1 (2022): Juni 2022
Publisher : Dentistry Faculty

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jds.v7i1.27252

Abstract

The assurance of hospital fee service (unit cost) is still calculated using conventional methods. Themethod is inappropriate because it produces inaccurate rates, providing distorted cost information, either undercosting or over costing, which results in errors in decision making and organizational continuity. Efforts to reducedistortion due to the use of this conventional method is to use a new approach that uses an activity basis, namely,Activity Based Costing, which can accurately measure the costs that come out of each activity to produce the correctrate for each type of service action in hospital. The study aims to analyze unit cost calculations using the activitybasedcostingmethodtosetnewratesandtoexplainpolicyproceduresforthelatestratesframeworkatthedentalandoral clinic of RSGM FKG UNAND. The type of research used is descriptive research with a mixed methodapproach that combines quantitative and qualitative methods. The goal is that data used in mixed method researchwill be more comprehensive, valid, reliable, and objective. The mathematical calculations, the quantitative methodcalculates unit cost with the activity-based costing method. The qualitative method analyzes information about feesetting procedures by conducting in-depth interviews. The quantitative research results obtained the unit cost valuefor services with the most visits, including composite fillings and IDR. 157.099.78, scaling is IDR.134,162.95, and rootcanal treatment is IDR.167,815.94. Results of qualitative research through in-depth interviews obtained that insetting the new rates through the structural levels that apply at Andalas University. The recent rate decisions at thedental and oral polyclinic services of RSGM FKG UNAND are in the discussion stage of the rectorate leadership.The new rates are based on unit cost calculations using the activity-based costing method plus a margin or expectedprofit.KEYWORDS: Activity-based costing, unit cost, rates, policy rates
Addition Of Chain Extender To Improve Flexible Polyurethane Foam Characteristics Of Palm Oil Polyol Neswati Neswati; Novizar Nazir; Syukri Arief; Yurniwati
AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Vol. 7 No. 1 (2023)
Publisher : Asia Pacific Network for Sustainable Agriculture, Food and Energy (SAFE-Network)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29165/ajarcde.v7i1.206

Abstract

The use of 100% palm oil polyol without the addition of a chain extender produced foam which initially expands and then collapses so that the resulting foam has tight pores, dense texture, and brittle (brittle). It was necessary to use a chain extender to improve the flexible properties of the foam. This study aimed to examine the ratio of palm oil polyols with a chain extender to produce flexible polyurethane foam with good characteristics. The treatment of this study was a combination of types and comparisons of palm oil polyols with chain extenders which were carried out 3 times, consisting of factor A = type of chain extender (diethylene glycol (DEG), diethanolamine (DEA), and polyethylene glycol (PEG)-400) and factor B = ratio of palm oil polyols. with a chain extender (80%:20%; 70%:30%; 60%:40%; 50%:50%). The obtained foam was observed visually, foam development, and foam density. The best sample for each type of extender was analyzed by FTIR. The results showed that 40% PEG-400 has succeeded in producing flexible polyurethane foam with higher expansion (291.22%), lower density (29 kg/m3), and visually has the best flexible properties. Based on FTIR analysis, the use of PEG-400 in the polyol system can increase the reactivity of palm oil polyols to isocyanates.
Pengaruh Struktur Aset, Working Capital Turnover, Board Size, dan Keberagaman Gender terhadap Nilai Perusahaan Yulianissa Alvina; Yurniwati Yurniwati
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i2.14803

Abstract

Tujuan penelitian ini adalah untuk memberikan bukti empiris mengenai pengaruh struktur aset, working capital turnover, board size dan keberagaman gender terhadap nilai perusahaan pada perusahaan sektor manufaktur yang terdaftar di BEI periode 2019-2023. Data yang digunakan berasal dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2019-2023. Teknik sampling yang digunakan adalah purposive sampling, sehingga diperoleh 60 perusahaan sebagai sampel dan data sekunder diperoleh dari database Thomson Reuters. Hasil penelitian menunjukkan bahwa struktur aset memiliki pengaruh positif signifikan terhadap nilai perusahaan (Tobin’s Q) dan keberagaman gender memiliki pengaruh negatif signifikan terhadap nilai perusahaan (Tobin’s Q). Namun, working capital turnover, dan board size tidak memiliki pengaruh signifikan terhadap nilai perusahaan (Tobin’s Q). Lingkup sampel terbatas hanya pada perusahaan manufaktur yang terdaftar di BEI, sehingga hasilnya tidak dapat digeneralisasi ke sektor lain. Perusahaan perlu mengelola struktur aset secara optimal untuk memastikan bahwa alokasi aset dilakukan secara efisien, dengan mempertimbangkan kebutuhan likuiditas jangka pendek dan investasi jangka panjang untuk meningkatkan nilai pasar. Perusahaan dapat melakukan evaluasi adanya wanita dalam jajaran dewan direksi agar efektifitas pengambilan keputusan menimbulkan keseimbangan terhadap kinerja jangka panjang
Co-Authors - Andasuryani abolla, monica bellandina Ade Dwi Utami Ajisman Ajisman Ali Nursal Anne Putri Arief Arief Asniati Bahari Benni Satria Defriko Gusma Putra Denny Yohana Djunid, Amsal Elda Simitra Elvira Luthan FAISAL MADANI Faujiah, Evi Febrian Febrian Ferry Lismanto Syaiful Fitri Handayani Fortuna, Fory Frida Amelia Ghina Armya Ginting Gusti Yarmi Hermiyati, Nurul Ike Roza Mardian Ilham Setiawan Jonhar Jonhar Karsih Kartika, Kartikasari Kori Nofianti Lenny Wahyuni Lensi Hariyani Mazelfi, Ihsani Medelyn Sonya Mikoshi Menkher Manjas Mirnawati Mirnawati Muhammad Wafiq Neswati Neswati Neswati Neswati Nini Syofriyeni Nini Syofriyeni Novi Amelia Novizar Nazir Poppy Veone Helsya Rahmat Febrianto Ramadhani, Popi Ressa Oasthttamadea Rima Semiarty Rinaldi Munaf Rio Syaputra Riza Reni Yanti Rizanda Machmud RR. Ella Evrita Hestiandari Shinta Riani Silvy Astari SUCI RAHMASARI Suci Rahmasari Syahyan Raesi Syukri Arief Tiara, Sonita Vima Tista Putriana Warnida Warnida Widiya Wati Yessel Pissi Yulianissa Alvina Zuhri Syam Zuli Falida Folza