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All Journal Journal on Education JURNAL LENTERA BISNIS BASKARA: Journal of Business and Entrepreneurship Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi
Siti Hamidah Rustiana
Universitas Muhammadiyah Jakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Persepsi Owner dan Pengetahuan Akuntansi Dalam Penggunaan Sistem Informasi Akuntansi Terhadap Kinerja Usaha Mikro, Kecil, dan Menengah di Pamulang Novia Amanda Lestari; Siti Hamidah Rustiana
BASKARA : Journal of Business and Entrepreneurship Vol 1, No 2 (2019): Baskara: Journal of Business and Entrepreneurship
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (559.027 KB) | DOI: 10.54268/baskara.1.2.67-80

Abstract

Salah satu bentuk strategi pemberdayaan Pemerintah untuk menanggulangi kemiskinan yang ada di Indonesia adalah pemberdayaan Usaha Mikro Kecil dan Menengah (UMKM) yang secara langsung maupun tidak langsung berpengaruh terhadap pertumbuhan ekonomi daerah dan selanjutnya perekonomian secara nasional. Kontribusi UMKM yang besar dalam perekonomian Indonesia akan lebih baik apabila berbagai permasalahan yang masih dihadapi UMKM dapat diatasi,  salah satunya adalah permasalahan dalam memanfaatkan informasi akuntansi dalam berbagai pengambilan keputusan usahanya. Pengetahuan pemilik usaha tentang informasi akuntansi masih perlu dikembangkan, oleh karena itu, perlu dilakukan upaya untuk meningkatkan pengetahuan pelaku UMKM dalam hal akuntansi, serta upaya perbaikannya sehingga mampu menggunakan informasi akuntansi yang ada agar dapat meningkatkan kualitas pengambilan berbagai keputusan yang dibuatnya. Tujuan dari penelitian ini adalah menganalisis persepsi owner dan pengetahuan akuntansi dalam penggunaan sistem informasi akuntansi terhadap kinerja usaha mikro, kecil, dan menengah. Sampel penelitian ini adalah 30 responden Usaha Menengah Kecil Mikro yang berada di Kecamatan Pamulang Wilayah Tangerang Selatan. Metode yang digunakan adalah metode purposive sampling dan data yang diperoleh didapat dari pembagian kuesioner. Metode analisis data yang digunakan adalah analisis regresi linier berganda yang menggunakan program Statistical Package for the Social Science (SPSS) versi 22. Dengan pengujian hipotesis uji parsial t dan uji simultan f. Hasil dari penelitian ini menunjukkan bahwa (1) persepsi owner dalam penggunaan sistem informasi akuntansi tidak berpengaruh terhadap kinerja usaha mikro kecil, dan menengah (2) pengetahuan akuntansi berpengaruh terhadap kinerja usaha mikro, kecil, dan menengah (3) persepsi owner dalam penggunaan sistem informasi akuntansi dan pengetahuan akuntansi secara bersama-sama berpengaruh terhadap kinerja usaha mikro, kecil dan menengah.
DETERMINAN MANAJEMEN LABA PADA SEKTOR INDUSTRI BARANG KONSUMSI DI INDONESIA Andry Priharta; Siti Hamidah Rustiana; Dewi Puji Rahayu; Maryati Maryati; Nur Hadiansah
JURNAL LENTERA BISNIS Vol 11, No 1 (2022): JURNAL LENTERA BISNIS, Januari 2022
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v11i1.489

Abstract

This research aims to empirically prove whether free cash flow, leverage, institutional ownership and profitability affect earnings management. The research was conducted at manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period with a regression analysis of panel data fixed effects model.  Through purposive sampling, there are 38 companies for the research and the results prove that partially, free cash flow has a significant negative effect, leverage has a significant positive effect, and profitability has a significant positive effect, while institutional ownership has a positive and insignificant effect. Simultaneously, all independent variables have a significant effect on earnings management with a determination coefficient of 96% while the remaining four percent is influenced by other factors.Keywords : Free cash flow, leverage, institutional ownership, profitability, earnings management
Implementasi Kebijakan Benchmark dalam Mendeteksi Tingkat Kemampuan Wajib Pajak Badan pada Perusahaan Manufaktur Sub Sektor Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2021 Ratu Wilandari; Siti Hamidah Rustiana; Sulhendri Sulhendri
Journal on Education Vol 5 No 3 (2023): Journal on Education: Volume 5 Nomor 3 Tahun 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v5i3.1893

Abstract

This study aims to analyze whether or not there are significant differences in the ability of taxpayers with the Benchmark Policy from the Directorate General of Taxes. The data used in this study is secondary data in the form of company financial reports that have been published on the Indonesia Stock Exchange for the period 2017 to 2019. The population in this study was 26 companies in the Food and Beverage Industry Sub Sector. The method used in determining the sample is purposive sampling including companies listed on the Indonesia Stock Exchange (N=55 and T=5 years). This research uses hypothesis testing using paired sample t-test with panel data. The results of the model test show that: 1) The results of the analysis show that there is a significant difference between GPM WP Agency and GPM Benchmarking DGT for Manufacturing Companies in the Food and Beverage Industry Sub Sector listed on the Indonesia Stock Exchange, 2) The results of the analysis show that there is a significant difference between OPM WP Badan with OPM Benchmarking DGT for Manufacturing Companies in the Food and Beverage Industry Sub Sector listed on the Indonesia Stock Exchange, 3) The results of the analysis show that there is a significant difference between PPM WP Badan and PPM Benchmarking DGT for Manufacturing Companies in the Food and Beverage Industry Sub Sector listed on the Indonesia Stock Exchange, 4) The results of the analysis show that there is a significant difference between the CTTOR WP Agency and the CTTOR Benchmarking DGT in Manufacturing Companies in the Food and Beverage Industry Sub Sector listed on the Indonesia Stock Exchange
PENGARUH KOMPETENSI, INDEPENDENSI DAN PERILAKU DISFUNGSIONAL AUDITOR TERHADAP KUALITAS AUDIT DI MODERASI OLEH RELIGIUSITAS : (Studi Empiris Pada Kantor Akuntan Publik Di Wilayah Jakarta Selatan) Putri Tianingsih; Siti Hamidah Rustiana; Haris Sarwoko
JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 2 No. 1 (2022): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (369.087 KB) | DOI: 10.52300/jemba.v2i1.3362

Abstract

This study aims to determine "The Effect of Auditor's Competence, Independence and Dysfunctional Behavior on Audit Quality in Moderation by Religiosity" (Empirical Study of Public Accounting Firms in South Jakarta). The type of research used is quantitative research with primary data sources. The population in this study is a public accounting firm in the South Jakarta area and the sample in this study are auditors who work at public accounting firms in the South Jakarta area. The number of samples in this study were 103 auditors. Quantitative data analysis was performed using the Partial Least Square (SEM-PLS) technique which was processed through the WarpPls 7.0 software. Based on the research results and the results of hypothesis testing, it shows that 1) competence has a positive and significant effect on audit quality, 2) independence has a positive and significant effect on audit quality, 3) dysfunctional behavior has a positive but insignificant effect on audit quality, 4) religiosity does not have a moderate effect competence on audit quality, 5) religiosity is not able to moderate the effect of independence on audit quality, 6) religiosity is not able to moderate the effect of auditor dysfunctional behavior on audit quality. Keywords: Competence, Independence, Auditor Dysfunctional Behavior, Religiosity
Co-Authors Andry Priharta Dewi Puji Rahayu Haris Sarwoko Maryati Maryati Novia Amanda Lestari Nur Hadiansah Putri Tianingsih Ratu Wilandari Sulhendri