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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi JAIM (Jurnal Abdi Masyarakat) Journal of Social Science Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan JURNAL ULET (Utility, Earning and Tax) Return : Study of Management, Economic and Bussines Eduvest - Journal of Universal Studies Journal of Social Science Joong-Ki
Tina Lestari
Sekolah Tinggi Ilmu Ekonomi Pancasetia Banjarmasin
Religion Aerospace Engineering Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Public Health Social Sciences Other

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Pengaruh Return on Assets, Equity dan Earning Per Share Terhadap Harga Saham Sektor Perbankan di Bursa Efek Indonesia Cindy Halim Putri; Tina Lestari; Noor Ritawaty
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.v6i2.862

Abstract

Capital markets can help companies in providing funds for companies. Investors will invest in the capital market in hopes of gaining profits. Investors in investing their capital will see financial performance in the form of financial ratios as a consideration in investing their capital. The purpose of this study is to determine the effect of Return on Assets (ROA), Return on Equity (ROE) and Earning Per Share (EPS) variables on stock prices in banking companies on the Indonesia Stock Exchange. The population used in this study is banking industry listed on the Indonesia Stock Exchange as many as 43 companies. While the sample used in this study were 9 companies. The research method in this study is quantitative correlation. This study uses the Classic Assumption Test, Multiple Linear Regression Analysis and Hypothesis Testing. The results of this study indicate that Return on Assets (ROA) has no significant effect on stock prices, Return on Equity (ROE) has a significant effect on stock prices, and Earning Per Share (EPS) has a significant effect on stock prices. Overall, the variables in this study affect the stock price. Meanwhile, it is known that Return on Equity (ROE) has the most dominant influence on stock prices.  
ANALISIS AKUNTANSI ASET TETAP BIOLOGIS PADA KELOMPOK TANI TERNAK MAJU BERSAMA LANDASAN ULIN Suzi Suzana; Tina Lestari
JURNAL ULET (Utility, Earning and Tax) Vol 4 No 1 (2020): Jurnal Ulet (Utility, Earning, and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (155.668 KB)

Abstract

This study aims to conduct an accounting analysis of biological fixed assets in the Farmers Advanced Farmers Group which conducts biological asset recording activities without setting the acquisition price as a basis for measurement, because it is based on the consideration that it is more measurable when using estimates of applicable market prices. This research belongs to applied research with data analysis techniques carried out with qualitative analysis. The data that is processed becomes valuable information for Farmers groups related to the Treatment of Biological Fixed Assets in Determining Fair Value. Research Results Show that the Advanced Farmers Group carried out recording activities of biological assets without setting the acquisition price as a basis for measurement, because they considered the use of estimated market prices more measurable.
Analisis Pengaruh Penyelesaian Tindak Lanjut Rekomendasi Hasil Pemeriksaan BPK pada Pemerintah Kabupaten dan Kota di Pulau Kalimantan Mery Mei Lestari; Tina Lestari
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1171

Abstract

The purpose of this study was to identify and analyze the Factors Affecting the Level of Completion of Follow-Up Recommendations on the Examination Results of the Supreme Audit Agency at the Regency and City Governments on the Island of Kalimantan. This type of research is correlational or finding out the relationship and level of relationship between variables without any attempt to influence these variables. The sampling technique used is purpose sampling.The data analysis method used by the author in this study uses multiple linear regression analysis techniques.The results of this study indicate that there is a significant influence of the auditor's skill factor, the type of local government, dependence on the central government, the term of office of the regional head, DPRD supervision and APIP capability simultaneously on the follow-up to the results of audit recommendations at the Supreme Audit Board of the Regency and City Governments on the island of Kalimantan. . There is a significant effect of the auditor's skill factor, the type of regional government, dependence on the central government and APIP capability partially on the follow-up to the results of the audit recommendations, while the factor of the position of the regional head and DPRD supervision has no partial significant effect on the follow-up to the results of the audit recommendations at the Supreme Audit Agency. to the Regency and City Governments on the island of Kalimantan. APIP capability has a dominant effect on there is no partial significant effect on the follow-up to the results of audit recommendations at the Supreme Audit Agency in Regency and City Governments on the island of Kalimantan.
Faktor-Faktor yang Mempengaruhi Audit Delay pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Mega Nanda; Tina Lestari
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (399.586 KB) | DOI: 10.36418/syntax-literate.v7i4.6720

Abstract

Penelitian ini menganalisis bagaimana faktor-faktor yang mempengaruhi Audit Delay pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Metode yang digunakan adalah analisis regresi linear berganda untuk menggambarkan fenomena atau karakteristik dari data, yaitu dengan memberi gambaran tentang Audit Delay, penelitian ini dilakukan terhadap 28 perusahaan manufaktur sektor basic materials yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Hasil penelitian menunjukkan bahwa variabel profitabilitas, solvabilitas, ukuran perusahaan, reputasi KAP tidak berpengaruh secara parsial, variabel opini auditor berpengaruh secara parsial sekaligus menjadi variabel dominan yang paling berpengaruh terhadap Audit Delay, hasil uji hipotesis secara simultan ke lima faktor ini tidak berpengaruh terhadap Audit Delay.
Mapping Floating Market Lok Baintan Dalam Mendukung Optimalisasi Penerapan Strategi Marketing Untuk Meningkatkan Pendapatan Pedagang Di Kabupaten Banjar Provinsi Kalimantan Selatan Isra Ul Huda; Melania Melania; Tina Lestari; Amrullah Amrullah
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 14 No. 8 (2024): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/covalue.v14i8.4147

Abstract

Pasar Terapung adalah sebutan untuk sarana jual beli yang terletak di atas perairan, misalnya sungai atau danau. Tujuan pada penelitian ini yaitu Untuk mengatahui jalur transportasi menuju pasar terapung, Untuk mengetahui kondisi SDM pelaku pasar terapung saat ini, Untuk mengetahui apa saja produk yang dijual di pasar terapung, Untuk mengetahui apa saja alat transportasi yang digunakan di pasar terapung, untuk mengetahui fasilitas apa saja yang ada dilokasi pasar terapung, Untuk mengetahui bagaimana sistem transaksi jual beli di pasar terapung, Untuk mengetahui Bagaimana safety prosedur pelaku dan wisatawan di pasar terapung. Jenis penelitian yang digunakan oleh peneliti adalah kualitatif deskriptif. Menurut Sugiyono (2016:9) metode penelitian kualitatif adalah metode penelitian yang digunakan untuk meneliti pada kondisi obyek yang alamiah dimana peneliti adalah sebagai instrumen kunci.Miles dan Hubermen (1984), mengemukakan bahwa aktivitas dalam analisis data kualitatif dilakukan secara interaktif dan berlangsung secara terus menerus sampai tuntas, sehingga datanya jenuh. Ukuran kejenuhan data ditandai dengan tidak diperolehnya lagi data atau informasi baru. Aktivitas dalam analisis meliputi reduksi data (data reduction), penyajian data (data display) serta Penarikan kesimpulan dan verifikasi (conclusion drawing/ verification). Dari Hasil penelitian menunjukkan bahwa jalur transportasi ke pasar terapung bisa dilalului melalui jalur darat dan air, mayoritas pedagang pasar terapung pendidikannya SD, produk yang dijual dipasar terapung ada produk alami dan asongan, alat transportasi yang digunakan adalah kelotok, jukung dan sabora, fasilitas yang ada dipasar terapung sudah ada Musola, puskesmas, dermaga, wc dll, safety prosedur pedagang menyadari bahwa pentingnya keberadaan pelampung, dan alat transaksi ada tunai, qiris, dan untuk barter masih dilakukan tetapi sesame pedagang. Kesimpulan pada penelitian ini yaitu Pemerintah lebih memperhatikan lagi akses jalur darat menuju Pasar Terapung Lok Baintan karena ada beberapa akses jalan yang masih rusak, memberikan pelatihan kepada pelaku pasar terapung cara pelayanan prima, memberikan pelatihan bagaimana memasarkan produk, dan juga mmeberikan bantuan pelampung kepada pelaku pasar terapung agar wisatawan berani naik ke jukung pelaku pasar terapung dan ini dapat memberikan pendapatan tambahan bagi pelaku ekonomi pasar terapung.
EVALUASI EFEKTIVITAS KEBIJAKAN KONSERVATISME AKUNTANSI DALAM MENGHADAPI KRISIS EKONOMI GLOBAL Jumriaty Jusman; Tina Lestari
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12181

Abstract

Konservatisme akuntansi dapat meningkatkan keandalan informasi keuangan selama masa krisis. Tujuan dalam penelitian ini adalah untuk mengetahui penerapan kebijakan konservatisme akuntansi di perusahaan-perusahaan selama krisis ekonomi global dan untuk mengetahui dampak kebijakan konservatisme akuntansi terhadap stabilitas dan keandalan laporan keuangan perusahaan selama krisis ekonomi global. Metode dalam penelitian ini adalah kualitatif deskriptif. Hasil dalam penelitian ini adalah penerapan kebijakan konservatisme akuntansi selama krisis ekonomi global adalah sebuah strategi yang penting untuk menjaga stabilitas keuangan perusahaan dan membangun kepercayaan pemangku kepentingan. Dengan memahami dan mengelola faktor-faktor yang mempengaruhi efektivitas kebijakan ini, perusahaan dapat menghadapi tantangan ekonomi dengan lebih baik dan tetap kompetitif dalam jangka panjang.
Tax Burden and Bonus Mechanisms on Transfer Pricing With Tunneling Incentive as a Moderating Variable Tina Lestari; Jumriaty Jusman
Journal of Social Science Vol. 6 No. 3 (2025): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to investigate the effect of tax burden and bonus mechanism on transfer pricing with incentive tunneling as a moderation variable. The population of this study consists of multinational manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. Samples were selected using purposive sampling, with a total of 52 samples with an outlier of 13 data from the total. So the amount of data that will be used in this study is 39 samples. Data analysis methods include the Chow test, the Hausman test, and Moderate Regression Analysis (MRA). This study shows that tax burdens and bonus mechanisms have an influence on transfer pricing. The moderation variable of incentive tunneling cannot strengthen the influence of tax burden on transfer pricing. The moderation variable of incentive tunneling can strengthen the positive influence of the bonus mechanism on transfer pricing. The research provides relevant practical guidelines for corporate managers, investors, and policymakers. The main implication is the need for a more holistic approach in managing transfer pricing that balances the goals of tax optimization, performance motivation, and adherence to good corporate governance principles.
The Effect of Organizational Capital On Tax Avoidance With Ceo Over Confidence as Moderator Jumriaty Jusman; Tina Lestari
Return : Study of Management, Economic and Bussines Vol. 2 No. 6 (2023): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v2i06.118

Abstract

The number of companies reporting losses to avoid taxes increased significantly. This is a concern for the government. The purpose of this study was to examine the effect of organizational capital on tax avoidance with CEO overconfidence as moderator. The samples used in this study are mining companies listed on the Indonesia Stock Exchange (IDX) during 2016-2021 through the purposive sampling method. The sample in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2016-2021 that were selected purposively. The year 2016 is used as the base year to measure variables that require data from the previous year. Data is obtained from financial statements published on www.idx.co.id websites and websites of each company. The results of this study confirm that organizational capital can increase tax avoidance whereas The results of this study confirm that organizational capital can increase tax avoidance.
The Influence of Influencers and Social Media as Promotional Media on the Interest in Visiting the Lok Baintan Floating Market Putri Nor Amelya; Isra Ul Huda; Tina Lestari
Eduvest - Journal of Universal Studies Vol. 4 No. 8 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i8.1775

Abstract

This study aims to determine the relationship and how much influence between Influencers and Social Media on Visiting Interest in the Lok Baintan Floating Market. The population in this study were Nusantara visitors in 2023 and a sample of 100 respondents. Data was collected using a questionnaire and analyzed by multiple linear regression using spss027 for window. The results showed that simultaneously the Influencer and Social Media variables had a significant effect on visiting interest in the Lok Baintan Floating Market. Partially, the Influencer variable has a significant effect on visiting interest in the Lok Baintan Floating Market while the Social Media variable has no significant effect on visiting interest in the Lok Baintan Floating Market. simultaneously the Influencer and Social Media variables affect the Interest in Visiting the Lok Baintan Floating Market. Influencer is an independent variable that has a dominant effect on Interest in Visiting the Lok Baintan Floating Market.
Pembuatan Laporan Keuangan Berbasis Artificial Intelligence Nida Putri Rahmayanti; Tina Lestari; Hardika Muhammad Fatih
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 5 No. 4: Agustus 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joong-ki.v5i4.17450

Abstract

Perkembangan teknologi digital, khususnya Artificial Intelligence (AI), telah membawa transformasi signifikan dalam bidang akuntansi, terutama dalam meningkatkan efisiensi, akurasi, dan kualitas pengambilan keputusan. Artikel ini bertujuan untuk mengkaji pemanfaatan AI dalam akuntansi serta meningkatkan pemahaman dan keterampilan masyarakat melalui kegiatan pengabdian kepada masyarakat. Metode yang digunakan adalah pendekatan partisipatif dan edukatif melalui workshop, demonstrasi, studi kasus, serta evaluasi menggunakan pre-test dan post-test. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan, sikap, dan keterampilan peserta dalam memahami dan mengaplikasikan AI dalam proses akuntansi. Temuan ini didukung oleh pendekatan Technology Acceptance Model (TAM) dan experiential learning, yang menunjukkan bahwa persepsi kemanfaatan dan kemudahan penggunaan teknologi berpengaruh terhadap penerimaan AI. AI terbukti mampu mengotomatisasi tugas rutin, menganalisis big data, meningkatkan akurasi, mendukung prediksi keuangan, serta mendeteksi kecurangan. Namun, masih terdapat tantangan berupa rendahnya literasi teknologi dan kesenjangan kompetensi antara kebutuhan industri dan kemampuan tenaga kerja. Oleh karena itu, kegiatan edukasi berbasis praktik menjadi penting untuk meningkatkan kesiapan masyarakat dalam menghadapi transformasi digital. Kesimpulannya, AI berperan sebagai alat pendukung yang strategis dalam akuntansi dan dapat meningkatkan daya saing sumber daya manusia di era Revolusi Industri 5.0.
Co-Authors Amrullah Amrullah Cindy Halim Putri Hardika Muhammad Fatih Isra Ul Huda Isra Ul Huda Jumriaty Jusman Jumriaty Jusman Marzuki Mega Nanda Melania Melania Melania Mery Mei Lestari Nico Kosasih Nida Putri Rahmayanti Noor Ritawaty Putri Nor Amelya Ragiel pangestu Suzi Suzana