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PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, LEVERAGE TERHADAP KONSERVATISME AKUNTANSI DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Yuniarsih, Nia; Permatasari, Anita
JEA17: Jurnal Ekonomi Akuntansi Vol 6 No 1 (2021): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v6i1.5224

Abstract

The principle of conservatism is the principle of prudence against an uncertain situation to avoid excessive optimism from management and company owners. Consequently, if there is a condition that is likely to cause loss, expense or debt, the loss, cost or debt must be recognized immediately. The variables used in this study include Institutional Ownership, Managerial Ownership, Leverage, Profitability and Accounting Conservatism. This research is a quantitative research conducted on manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2018. The results of this study are institutional ownership has an effect on accounting conservatism; Managerial ownership affects accounting conservatism, leverage affects accounting conservatism, profitability affects accounting conservatism, and profitability moderates the variables of institutional ownership, managerial ownership, and leverage on accounting conservatism. 
PERANAN INTELLECTUAL CAPITAL TERHADAP RANKING BANK PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Permatasari, Anita; Yuniarsih, Nia
JEA17: Jurnal Ekonomi Akuntansi Vol 6 No 2 (2021): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v6i2.5969

Abstract

The shift in bank functions from intermediary functions to fee-based income activities depends on the human resources of a bank, so the banking sector must change the way it runs its business towards a knowledge-based business. Knowledge based business emphasizes the strategic role of science (and the development of science encourages the birth of intellectual capital (IC). Banks with high intellectual capital are expected to have better performance and can improve bank financial performance and are an attraction to attract investors. This study aims to determine the role of intellectual capital on the ranking of banking companies listed on the Indonesia Stock Exchange for the period 2010-2016. This research data uses secondary data with a sample of banking companies listed on the Indonesia Stock Exchange for the period 2010 to 2016. The sample in this study used a purposive sampling method.The result of this study is that the intellectual capital performance of banking companies listed on the Indonesia Stock Exchange from 2010 to 2016 is included in the category of commond performers with s VAIC™ core between 3.9962 and 2.5037.
MOVEMENT ANALYSIS GOLD PRICE DURING COVID-19 YEARS 2020 - 2021 Yuniarsih, Nia; Permatasari, Anita
JEA17: Jurnal Ekonomi Akuntansi Vol 8 No 1 (2023): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v8i1.8724

Abstract

Gold is a type of investment instrument that can be used as an alternative choice for investors and can be used as one of the portfolio diversification strategies. One of the considerations in investment activities in the capital market is the rate of return of the investment instrument. The ups and downs of gold price movements in this study are influenced by three factors, namely the rupiah exchange rate against the USD, inflation and the Indonesian Interest Rate (SBI), which we now know better as BI 7-day. The BI rate or BI 7-day has a function as a suppressor of the inflation rate so that economic conditions are maintained. The research design is in the form of quantitative research using secondary data while the research design used is a causal design and uses a Static tical Package for Social Sciences (SPSS) for data processing. The results of the first study show that there is an influence between the Rupiah exchange rate and the USD affecting the movement of gold during Covid-19 in 2020-2021. The results of the second study show that there is an influence between inflation affecting the movement of gold during Covid -19 in 2020-2021. The results of the third study show that there is no influence between BI 7-day on the movement of gold during Covid-19 in 2020-2021.
PENGARUH STRUKTUR MODAL, HARGA SAHAM DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI Permatasari, Anita; Flora Mita Ndruru
Ekomania Vol. 10 No. 3 (2024): April 2024
Publisher : Ekomania

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/ekomania.v10i3.36

Abstract

This study aims to analyze the influence of capital structure, stock price, and intellectual capital on the financial performance of manufacturing companies operating in the consumer goods sector listed on the Indonesia Stock Exchange. The research employs a quantitative method, collecting secondary data from 30 manufacturing companies operating in the consumer goods industry sector during the period of 2020-2022. Multiple linear regression analysis is used to test the relationship between the dependent variable, financial performance, and the independent variables, namely capital structure, stock price, and intellectual capital. The research results show that capital structure, share prices and intellectual capital have a significant influence on financial performance. The results of this research state that capital structure has an effect on financial performance in the consumption sector for the 2020-2022 period. The second result is that share prices have no effect on the financial performance of manufacturing companies in the consumption sector for the 2020-2022 period. The third result is that intellectual capital has no effect on the financial performance of manufacturing companies in the consumption sector for the period 2020-2022
January Effect Phenomenon On Banking Companies Listed On The Indonesia Stock Exchange 2022-2023 Permatasari, Anita; Ronadi, Violina Jasmine; Merryellen, Merryellen
Tax Accounting Applied Journal Vol 3, No 1 (2024): May 2024
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2024.25167

Abstract

The January effect is a seasonal anomaly that occurs in January only. Where in January the stock price increases higher than in other months. This study used quantitative research based on secondary data as the research design. The population used in this study are banking companies that are listed on the Indonesia Stock Exchange (IDX). The data used in this study are secondary data in the form of stock price data listed on the Indonesia Stock Exchange (IDX) in 2022-2023. The data was obtained from the Indonesia Stock Exchange (IDX) in the form of annual financial reports for 2022 to 2023 obtained from www.idx.co.id. The sample for this study was determined using the purposive sampling method. The results of the study showed that there was a January effect phenomenon in banking companies listed on the Indonesia Stock Exchange in 2022 to 2023.
Pembuatan Dan Implementasi Standar Operasional Prosedur Klaim Barang Di Led Turbo Mojokerto Permatasari, Anita
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Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jrpi.v2i2.31383

Abstract

 This study aims to analyze the role of Standard Operating Procedures (SOP) in the product claim process from customers to LED Turbo as an essential part of quality management systems and customer service. SOPs serve as written guidelines that ensure consistency and efficiency at every stage of the claim process, from complaint reception and verification to claim resolution. A well-structured SOP can minimize errors, improve service transparency, and strengthen customer trust in the company. The findings affirm that SOPs function not only as internal control tools but also as indicators of the company's commitment to customer satisfaction at LED Turbo.
Neuroendocrine Carcinoma of The Uterine Cervix: Clinicopathological Profile and Outcomes From a Tertiary Referral Center in Indonesia Permatasari, Anita; Dewayani, Birgitta Maria; Yantisetiasti , Anglita
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 9 (2025): : JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i9.4856

Abstract

Neuroendocrine carcinoma of the cervix (NECC) is a rare and aggressive cervical malignancy with poor prognosis. Data from Indonesia remain scarce. We retrospectively reviewed 55 cases of NECC diagnosed at Dr. Hasan Sadikin General Hospital, Bandung, between 2019 and 2025. Clinicopathological data included age, International Federation of Gynecology and Obstetrics (FIGO) stage, histologic subtype, lymphovascular invasion (LVI), and metastatic status. Overall survival (OS) was estimated using Kaplan–Meier analysis. Patients’ ages ranged from 24 to 82 years, with a median age of 46 years. Most cases were diagnosed at locally advanced stages (FIGO II–III, 54.5%), while 14 patients (25.5%) presented with distant metastatic disease (IVB). Small cell NECC was the predominant subtype, while large cell and admixed variants were less frequent. LVI was present in more than half of the cases. Distant metastases at diagnosis were identified in the lungs, bone, and liver. At the last follow-up, 25 patients (45.4%) had died. Kaplan–Meier analysis revealed a median OS of 14.5 months, with 1-year survival of 52% and 2-year survival of 42%. NECC in Indonesia presents mostly at locally advanced stages, with high rates of LVI and frequent metastases, leading to poor survival. These findings highlight the aggressive course of NECC and provide baseline data for future studies in Indonesia.