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All Journal Jurnal Manajemen dan Bisnis (Performa) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JASF (Journal of Accounting and Strategic Finance) Al-Kharaj: Journal of Islamic Economic and Business Charity : Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Akademisi eProceedings of Management Community Service Seminar and Community Engagement (COSECANT) Jurnal Penelitian Pendidikan Indonesia

Ajeng Luthfiyatul Farida

Universitas Telkom

Author-ID : 3313738

Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 31 Documents Claim Missing Document

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Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Agresivitas Pajak dengan Komisaris Independen sebagai variabel Moderating pada Perusahaan Manufaktur di BEI tahun 2016-2020 Munawar Munawar; Ajeng Luthfiyatul Farida; Ratih Kumala; Desyi Erawati
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.846

Taxes are the largest source of state revenue. The government is trying to increase tax revenue every year to meet state spending. In the company's prespectives, taxes are considered a burden. This of course requires companies to carry out tax aggressiveness,such as doing many ways in order to minimize tax payments. Literature study shows that there are many factors that influence tax aggressiveness. This research had the aim of analyzing the effect of profitability (ROA), Leverage, and Liquidity (CR) on tax aggressiveness. The researcher uses the independent commissioner variable as a moderator, the population is a manufacturing company in the consumer goods sector listed on the Indonesia Stock Exchange. The sample was selected using a purposive sampling method. Based on the conditions that have been determined by the author. There are 26 samples of consumer goods sub-sector manufacturing companies listed on the Indonesia Stock Exchange 2016 – 2020. The results of data processing concluded that partially significant ROA has an effect on tax aggressiveness, partially Leverage has no significant effect on tax aggressiveness, while CR partially has an insignificant and insignificant effect on tax aggressiveness. Independent Commissioner weakens the influence of Leverage on tax aggressiveness. Independent Commissioner strengthens the influence of ROA and CR on tax aggressiveness

PENINGKATAN KUALITAS PENDIDIKAN BERBASIS DIGITAL BAGI GURU SMK YPPS PARIWISATA SUMEDANG Putri Fariska; Ajeng Luthfiyatul Farida; Dwi Fitrizal Salim
Charity : Jurnal Pengabdian Masyarakat Vol 5 No 2a (2022): Special Issue
Publisher : PPM Universitas Telkom

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/charity.v5i2a.5073

Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah untuk meningkatkan kualitas pendidikan guru-guru berbasis digital pada SMK YPPS Sumedang. Adapun penerapan IPTEK yang dilakukan pada SMK YPSS Sumedang adalah dalam bentuk paparan materi tentang literasi keuangan khsusunya dalam pengelolaan keuangan agar dapat diterapkan sedini mungkin sehingga pada masa tua tetap dapat mandiri secara ekonomi, pemasaran digital dan E-commerce, membangun motivasi serta pengembangan diri dan public speaking di era digital. Hasil dari pelaksanaan paparan materi diukur melalui post tes tentang seluruh materi yang diberikan kepada guru-guru SMK YPPS Sumedang, dimana menghasilkan nilai yang hampir sempurna pada seluruh materi yang diberikan dari seluruh peserta guru yang hadir. Selain itu pada akhir sesi paparan materi, para guru diminta untuk mengisi kuesioner tentang pengaruh tingkat literasi keuangan terhadap keputusan investasi dan disebar pada 25 guru SMK YPPS Sumedang. Dari hasil pengolahan data regresi sederhana diketahui bahwa tingkat literasi keuangan pada guru SMK YPPS Sumedang mempengaruhi setiap keputusan investasi pada rentang usia guru 31 – 40 tahun sebesar 35%, 51 – 60 tahun sebesar 26%, 41 – 50 tahun sebesar 22% dan 25 – 30 tahun sebesar 17%.

The Effect Of Institutional Ownership, Proportion Of Independent Board Of Commissioners, And Sustainability Committee On Green Banking Disclosure Willy Sri Yuliandhari; Ajeng Luthfiyatul Farida; Dirrie Nabhila Ginting
SEIKO : Journal of Management & Business Vol 4, No 2 (2021): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v4i3.2625

Abstract The purpose of this study was to determine the simultaneous and partial effect of institutional ownership, the proportion of independent board of commissioners, and the sustainability committee on green banking disclosure. The methods of this article are quantitative. The population, in this case, is conventional commercial banking was listed on the Indonesia Stock Exchange in 2018-2021. This study use the Purposive sampling technique and obtained observational data from as much as 40 observations consisting of 10 samples of conventional commercial banking with a research period of four years. This study uses panel data regression analysis with the selected model the fixed effect model. The results of this study indicate that the variables of institutional ownership, the proportion of independent board of commissioners, and the sustainability committee simultaneously affect the variable of green banking disclosure in conventional commercial banking. Partially, institutional ownership and the proportion of independent board of commissioners do not affect green banking disclosure, while the sustainability committee has a positive effect on green banking disclosure. The author suggests furthering researchers to use other variables that have a possible effect on green banking disclosure. Keywords: Institutional ownership, independent board commissioners, sustainability committee, green banking disclosure

PENINGKATAN KUALITAS PENDIDIKAN BERBASIS DIGITAL BAGI GURU SMK YPPS PARIWISATA SUMEDANG Putri Fariska; Ajeng Luthfiyatul Farida; Dwi Fitrizal Salim
Prosiding COSECANT : Community Service and Engagement Seminar Vol 2, No 1 (2022)
Publisher : Universitas telkom

Macroprudential Intermediation Instruments Policy on Mitigating Risk Management Sharia Bank in Indonesia Putri Fariska; Ajeng Luthfiyatul Farida; Mochamad Malik Akbar Rohandi
Jurnal Manajemen Bisnis Performa Vol 20, No 1 (2023)
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/performa.v20i1.11852

Sharia banks must face various operational risks, including shifting from macroeconomic, regulatory factors. The central bank has set minimum policies that must be met by sharia banking in managing risk management so that bank operations can run consistently and prudently under sharia principles. During the pandemic, the central bank has issued stimuli to maintain stability in the financial services sector through a financing restructuring policy for the increase in defaults in the economic recession in Indonesia. And also issued a policy to regulate the Macroprudential Intermediation Ratio to mitigate the impact of increasing risks on the domestic economy. Previous studies stated that macroprudential policies could reduce banks' risk level, but lack of research on Islamic banks. So this study aims to examine the Effectiveness Macroprudential Intermediation Instruments Policy on Mitigating Risk Management Sharia Bank. Using Vector Autoregression and Impulse Response to capture short and long-term impacts along with a causal relationship from 2015 to 2021. This study indicates that the Macroprudential Intermediation Policy effectiveness affects financing and liquidity risks. There's a causal relationship between the Macroprudential Intermediation Policy and financing risk and vice versa, but not in liquidity risk. The response due to shocks between the Macroprudential Intermediation Policy, financing risk, and liquidity risk are not convergent except in the short-term mismatch ratio. So, managing Effectiveness Macroprudential Intermediation Instruments Policy on Mitigating Risk Management Sharia Bank is vital for Islamic banking, because if a shock occurs in this process, the impact will occur in the long term and can lead to bankruptcy.

Bimbingan Penyusunan Laporan Keuangan Pada Bumdes Desa Lengkong Kecamatan Bojongsoang Kabupaten Bandung Galuh Tresna Murti; Ajeng Luthfiyatul Farida; Dhian Wahyuni
Jurnal Pengabdian Masyarakat Akademisi Vol. 2 No. 2 (2023)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v2i2.591

Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan pemahaman kepada pengelolakeuangan di BUMDes pada Kecamatan Bojongsoang Kabupaten Bandung Provinsi Jawa Barat tentangpentingnya mempersiapkan Laporan Keuangan Berdasarkan Standar Akuntansi. Metode yang diberikanmelalui pendampingan, tutorial dan presentasi terkait pencatatan transaksi keuangan dan laporan keuangan.Pengelola keuangan BUMDes diberikan bantuan keuangan riil transaksi yang mereka hadapi sehinggamemberikan pemahaman, wawasan dan keterampilan dalam mencatat transaksi keuangan dan menyiapkanlaporan keuangan yang sesuai dengan standar akuntansi.Hasil dari kegiatan pengabdian masyarakat ini para pelaku usaha memahami pentingnya pencatatantransaksi keuangan dan penyusunan laporan keuangan sesuai akuntansi standar. Sehingga masalah laporankeuangan yang tidak akurat dapat diatasiKata kunci: BUMDes, Transaksi keuangan, Laporan Keuangan

Effect of Management Ownership, Industry Auditor Specialization, Audit Complexity and Auditor Switching on Timeliness of Financial Reporting Dedik Nur Triyanto; Ajeng Luthfiyatul Farida; Namira Permata
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.v7i2.2269

This study aims to determine the effect of managerial ownership, auditor industry specialization, complexity audit, and auditor switching on the timeliness of submitting financial reports to Energy sector companies listed on the Indonesia Stock Exchange in 2017-2021. The method in this research is a quantitative research method. The population in this study are energy sector companies listed on the Indonesia Stock Exchange during 2017-2020. The sampling technique in this study used a purposive sampling technique with 41 research samples within five years so that a total of 205 research data were obtained. Data analysis used descriptive statistical analysis method and logistic regression analysis using SPSS 26 software. The results showed that managerial ownership, auditor industry specialization, audit complexity had a positive effect on the timeliness of financial reporting, while switching auditors did not affect on the timeliness of financial reporting. The accuracy of submitting financial statements to companies tends to be influenced by factors such as high levels of managerial ownership, auditor industry specialization, and audit complexity, but the presence of switching auditors in the company does not affect the time of submission of financial statements.

Pengujian kinerja keuangan: Sustainable development goals sebagai intervening di Bursa Efek Indonesia Farida, Ajeng Luthfiyatul
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The purpose of this study is to examine and analyze financial performance as proxied by ROA (Return on Assets) and ROE (Return on Equity) with the influence of Corporate Social Responsibility (CSR) variables, the board of directors, and Sustainable Development Goals (SDGs) as intervention variable. The sample selection method uses a purposive sampling method that uses several criteria with the object of research being companies listed on the Indonesia Stock Exchange and the National Center for Sustainability Reporting (NCSR) in 2018-2020. Where the results of the data obtained amounted to 52 data obtained from secondary data. Data analysis used path analysis with Normality Test, Hypothesis Testing which was processed with SPSS Version 22 for windows. The results showed that: (1) Corporate Social Responsibility (CSR) had a significant positive effect on the Sustainable Development Goals (SDGs); (2) The board of directors has no significant effect on the Sustainable Development Goals (SDGs); (3) Sustainable Development Goals (SDGs) have a significant positive effect on financial performance; (4) Corporate Social Responsibility (CSR) has a significant positive effect on financial performance; and (5) the board of directors has no significant effect on financial performance.

Pengembangan Sistem Informasi Akuntansi Pemantauan dan Evaluasi Keuangan untuk Pembangunan Pariwisata yang Berkelanjutan Murti, Galuh Tresna; Pratomo, Dudi; Farida, Ajeng Luthfiyatul
Jurnal Pengabdian Masyarakat Akademisi Vol. 3 No. 2 (2024)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v3i2.1016

Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk melakukan pengembangan sistem informasi akuntansi yang berguna untuk melakukan pemantauan dan evaluasi keuangan di desa wisata Stamplat Girang, Desa Indragiri, Kec.Rancabali Kabupaten Bandung. Metode pelaksanaan kegiatan Pengabdian Kepada Masyarakat ini mencakup beberapa tahapan utama, yaitu: 1) analisis sistem, 2) perancangan sistem, 3) Pemrograman, 4) Pengujian, 5) Implementasi dan 6) Pemeliharaan. Pengabdian Kepada Masyarakat ini melibatkan pelatihan bagi warga sebagai pelaku usaha di desa wisata dalam penggunaan sistem informasi akuntansi yang baru dikembangkan sehingga dapat melakukan pemantauan dan evaluasi keuangan yang lebih baik. Tujuan akhir dari pengabdian pada masyarakat ini adalah untuk meningkatkan transparansi, akuntabilitas, dan efisiensi dalam pemantauan dan evaluasi keuangan desa wisata, serta meningkatkan keberlanjutan bisnis pariwisata di tingkat lokal. Diharapkan bahwa implementasi Pengabdian Kepada Masyarakat ini akan memberikan manfaat yang signifikan bagi pelaku usaha di desa wisata, masyarakat setempat, dan pihak terkait lainnya, serta berkontribusi pada pengembangan pariwisata yang berkelanjutan dan inklusif di wilayah tersebut. Hasil dari kegiatan pengabdian masyarakat ini adalah pelaku usaha di desa wisata memahami pentingnya penggunaan sistem informasi akuntansi dalam melakukan pemantauan dan evaluasi keuangan, sehingga permasalahan mengenai transparansi dan akuntabilitas keuangan diatasi.

Determinants of audit report lag: evidence from Indonesia's basic materials sector (2019-2022) Prastiwi, Conidia Asih; Farida, Ajeng Luthfiyatul
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 3 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244623

Companies registered on the Indonesia Stock Exchange (IDX) must present financial reports in accordance with accounting standards and be audited by an independent auditor in a timely manner. This study examines the influence of leverage, financial distress, tax risk, and earnings volatility on audit report lag in the basic materials sector companies listed on the IDX for 2019-2022. Using purposive sampling techniques, the study obtained 19 samples from an initial population of 26 companies after eliminating outliers and analyzed the data using panel data regression through Eviews 12 software. The results show that leverage and financial distress have no significant effect on ARL, indicating that these factors do not directly affect the time taken to complete the audit process for companies in the basic materials sector. However, earnings volatility is shown to have a significant negative effect on ARL, indicating that companies with greater earnings fluctuations tend to take longer to complete the audit of their financial statements. This study contributes to the understanding of the factors that influence ARL in the basic materials sector in Indonesia and can serve as a basis for further research on the influence of external and internal factors on corporate financial reporting transparency.

Co-Authors Agung Kurniawan Alfianto, Mohammad Alif Annisa Nurbaiti Azarine, Nadya Salsabila Azzam, Afghan Adillah Christiadi, Henry Dedik Nur Triyanto Desyi Erawati Dhian Wahyuni Dini Wahjoe Hapsari Dirrie Nabhila Ginting Dudi Pratomo Dwi Fitrizal Salim Elly Suryani, Elly Habibie, Fauzan Hakim, Muhammad Rafif Ramadhani Isma, Andi Haykal Pasha Koenta Adji Koerniawan KURNIA KURNIA, KURNIA M. Malik Akbar Rohandi Melinda, Rayi Hana Munawar Munawar Nabila, Dien Aulia Namira Permata Negara, Mushof Murottal Nata Noordiansyah, Hamzah Triwahyu Nuraeni, Neli Pramana Putra Prastiwi, Conidia Asih Putri Fariska Sugestie Rahmadani, Rafiansyah Raihanun, Ratih Ratih Kumala Sagara, Ekki Prasetya Saraswati, Sri Sudrajat, Asep Sugesti, Putri Fariska Sutarman Wahdan Arum Inawati Willy Sri Yuliandhari

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