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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Riset Akuntansi Politala EkoPreneur ABDIMAS Iqtishadia
Dila Angraini
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Religion Economics, Econometrics & Finance Education Other

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Pengaruh Financial Distress, Rentabilitas, Pertumbuhan Perusahaan dan Opini Audit terhadap Pergantian Auditor Hilmah Anggraini; Dea Annisa; Dila Angraini; Wiwit Irawati; Tri Utami
EkoPreneur Vol 2, No 2 (2020): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i2.12619

Abstract

This review intends to look at and decide the impact of financial distress, profitability, company growth and audit opinion. This exploration was directed on real estate and property listed on the Indonesia Stock Trade-in 2014-2018. The example in this review utilized the purposive testing technique. This kind of exploration is quantitative with quantitative expressive techniques, gotten 29 organizations that are utilized as examination tests with perceptions for 5 (five) a long time, so the complete perceptions are 145 fiscal summaries that have been reviewed and audited. The insightful strategy utilized is illustrative measurements, information quality test, and speculation testing with an importance level of 5%. In the aftereffects of this review, monetary trouble and friends development showed no impact on evaluator turnover, while profitability, audit opinion assessment showed an impact on auditor turnover. Keywords: financial distress, profitability, company growth, audit opinion, auditor turnover
SIGNIFIKANSI KEGIATAN BANK SAMPAH DITINJAU DARI ASPEK KEUANGAN DI KELURAHAN PONDOK PINANG JAKARTA Dila Angraini; Dea Annisa; Tri Utami
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 1 (2021): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v4i1.249

Abstract

There are many activities that can be carried out, such as waste processing. In Indonesia, waste management activities have been carried out in recent years. This is an alternative in controlling waste, and on the other hand it can be an additional income for the community. This study aims to analyze the activities of waste waste in terms of economic value. Can this activity be an alternative income for residents? In testing scientific action, namely a quantitative approach. The unit of analysis is the community who are members of the waste bank activities in the Pondok Pinang urban village, Jakarta. The technique of collecting data is distributing questionnaires. While the analysis technique uses linear regression. The fact of this research is that the activities of the waste bank explicitly generate income, namely in the form of savings. Mathematically, savings from waste management can explain income. In other words, the potential of this activity is enormous for income levels
PENGARUH PENDAPATAN BUNGA, UKURAN PERUSAHAAN DAN PRODUKTIVITAS TERHADAP RATING SUKUK Dila Angraini
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 2 (2021): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v4i2.279

Abstract

The purpose of this study was to examine the influence of the variable interest income, company size, and productivity on the corporate sukuk rating. The yield on the sukuk that will be received by investors illustrates the level of investor returns but the rate of return also describes the level of risk borne by investors. This research was conducted on all companies that issued sukuk which were listed on the Indonesia Stock Exchange for the period 2014-2018 and published their financial reports during the study period. The research sample is corporate sukuk with 35 data. This research was conducted using a quantitative approach with panel data. The data analysis technique used in this study was panel data regression with a random effect model. The results showed that interest income and productivity had no effect on the sukuk rating while firm size had an effect on the sukuk rating. This finding is in accordance with the existing theory that the factors that influence the corporate sukuk rating can be detected by the influence of non-financial variables.
The Effect of Financial Conditions and Disclosure on Going Concern Audit Opinion Dea Annisa; Tri Utami; Dila Angraini
EAJ (Economic and Accounting Journal) Vol 5, No 1 (2022): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i1.y2022.p72-85

Abstract

The purpose of this study is to determine the effect of financial condition and disclosure on going concern audit opinion. This research is conducted on finance companies listed on the Indonesia Stock Exchange (IDX) in 2015 – 2019. This type of research is quantitative research with sampling using purposive sampling method. The sample used is 70 audited financial statements from 14 companies with an observation period of 5 (five) years. Data analysis techniques used are descriptive statistics, logistic regression analysis and hypothesis testing. The results of the study state that partially the financial condition does not affect the continuity of the audit opinion, and disclosure has an effect on the continuity of the audit opinion. while simultaneously, financial condition and disclosure affect going concern audit opinion.
PENGARUH GOOD CORPORATE GOVERNANCE DAN SUSTAINABILITY REPORT TERHADAP FIRM VALUE Raihan Aryana Putra; Dila Angraini
Jurnal Riset Akuntansi Politala Vol 8 No 2 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i2.363

Abstract

This research aims to examine the influence of Good Corporate Governance and Sustainability Report on Firm Value (Price Book Value). This research uses secondary data with a sample of Sri-Kehati Index companies during the 2018-2022 period. The index used in collecting Good Corporate Governance data uses the percentage of independent commissioners and the number of audit committees. The Sustainability Report uses the 2018 Global Reporting Initiative (GRI) Standards. Sampling was carried out using the purposive sampling method. This research uses a sample of 51 company financial reports and Sustainability Reports. The data analysis method used in this research is the panel data regression method using Eviews version 12 software to process the data. Simultaneous test results prove that Good Corporate Governance proxies for the Independent Commissioner and Audit Committee and the Sustainability Report have a significant effect simultaneously. The partial test results prove that Good Corporate Governance as a proxy for Independent Commissioners has no effect on Firm Value. Meanwhile, the Good Corporate Governance proxy of the Audit Committee has a positive effect on Firm Value and the Sustainability Report has a negative effect on Firm Value.
Edukasi Kepatuhan Bayar Pajak Kendaraan Bermotor Melalui Aplikasi Sapawarga Bojongsari Kota Depok Wahyu Nurul Hidayati; Aris Sanulika; Dila Angraini
ABDIMAS Iqtishadia Vol. 3 No. 1 (2025): ABDIMAS Iqtishadia
Publisher : Prodi Ekonomi Syariah Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/iqtis.v3i1.51699

Abstract

Salah satu komponen penting dalam struktur pajak yang memberikan pemasukan bagi negara adalah kepatuhan pajak kendaraan bermotor. Sanksi pajak, kesadaran wajib pajak, keahlian perpajakan, dan faktor lainnya dapat berdampak pada kepatuhan pajak kendaraan bermotor. Bagi MT. Nurul Iman Jl. Mandor Tadjir RT. 003 RW. 006, Kelurahan Serua, Kecamatan Bojongsari, Kota Depok, pembayaran pajak kendaraan secara online menggunakan aplikasi Sapawarga menjadi pilihan yang lebih sederhana dan efektif. Namun, sebagian besar penduduk setempat belum memanfaatkan aplikasi tersebut karena kurangnya pengetahuan dan minimnya sosialisasi. Teknik pengumpulan data yang digunakan adalah teknik kuesioner (angket), metode dokumentasi dan metode deskriptif dalam analisis data. Metode pelaksanaan yang digunakan adalah dengan metode penyuluhan berupa seminar yang dilakukan secara tatap muka dan test berupa soal yang bervariasi mengenai kepatuhan membayar pajak kendaran bermotor. Hasil yang diharapkan dari sosialisasi ini adalah target dapat mengedukasi dan meningkatkan kepatuhan dalam membayar pajak kendaraan bermotor.
Co-Authors Aris Sanulika Dea Annisa Dea Annisa Hilmah Anggraini Raihan Aryana Putra Tri Utami Wahyu Nurul Hidayati Wiwit Irawati