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WHAT ARE THE AFFECTING FACTORS ON ENVIRONMENTAL DISCLOSURE ON THE COMPANIES? Sari Mujiani; Median Wilestari; Aprilia Diah Astuti
Mediastima Vol 27 No 1 (2021): Mediastima
Publisher : Program Studi Manajemen, Fakultas Ekonomi, IBI-K57

The aim of this study is to determine affecting factors on Corporate Environmental Disclosure on Go Public companies listed in PROPER from 2015 to 2019. Companies with gold and green ranking and listed in PROPER are included the population in this study. This phrase could be omitted, samples were taken using a purposive sampling method with specific parameters. The findings of this research show that: (1) The size of the Audit Committee has a positive impact on the occurrence of corporate environmental disclosure. This is because if the number of audit committees within an organization exceeds the number of requirements set, it will lead to increased supervision and company controls to ensure that the expected environmental disclosures are made. (2) Managerial ownership has a negative impact on the occurrence of corporate environmental disclosure, indicating that the size of a company's managerial share ownership has little bearing on the company's environmental disclosures. (3) The incidence of corporate environmental disclosure is unaffected by environmental results. This explains why environmental success has had little effect on companies that are featured prominently in the PROPER ranking, allowing the public to better recognize and support the company's efforts.

Pendampingan Sistem Akuntansi dengan Microsoft Excel Macro untuk Penyusunan Laporan Keuangan berdasarkan SAK EMKM Sari Mujiani; Median Wilestari
ACADEMICS IN ACTION Journal of Community Empowerment Vol 4, No 1 (2022)
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/aia.v4i1.3625

Usaha Barokah Isi Ulang only manually records purchases and income, with no adjustments to fixed assets or financial statements. As a result, the authors are eager to process the transaction data of Usaha Barokah Isi Ulang, as micro, small and medium enterprise (MSME) in order to generate a more precise financial report. The goal of this service is to provide more knowledge in creating financial reports based on SAK EMKM using the Microsoft Excel Macro accounting system, introduce the Microsoft Excel Macro accounting system, and assist in creating financial reports using the Microsoft Excel Macro accounting system. This program was provided at Usaha Barokah Isi Ulang at Jatisampurna Village, Bekasi on October-- December 2021. The lecture approach, question and answer method, and mentoring method are all used. According to the needs of the owner, the Microsoft Excel Macro accounting system can produce financial reports in a relatively quick, easy, and accurate manner for Usaha Barokah Isi Ulang.

Penerapan Nilai Wajar Untuk Penilaian Aset Perusahaan Perbankan Pada Bank Permata, Tbk. Median Wilestari; Wiwi Afriani
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 1 No 1 (2019): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v1i1.1011

Indonesian Financial Accounting Standards (PSAK) confirm that asset assessment should be used fair value, therefore entities have to follow it from the previous application. Indonesian Financial Accounting Standard (PSAK) is a framework of accounting procedure to provide accounting financial statement which consist of standard of recording, preparation, treatment and providing financial statement. Valuation techniques used to measure fair value to maximize the use of observable relevant input and minimize the use of Unobservable relevant input. This study is using qualitative method which covert into quantitative by giving the weight value for the purpose of providing the preliminary understanding about implementation of fair value disclosure with valuation of asset from PT. Bank Permata Tbk. financial statement using primary data with collecting the data using interview and questionnaire. The overall result of fair value measurement of asset valuation from banking industry in PT. Bank Permata Tbk has been considered as appropriate, it is due to from the questionnaire 19 out of 20 questions were answered in accordance with the PSAK 68. Based on result of analysis, it is found that the question number 12 were not answered in accordance with PSAK 68 paragraph 74 with regards to the entities is prioritize the fair value hierarchy compare than the input, in other hand according to PSAK 68 paragraph 74 the priority should be the input than fair value hierarchy.

Analisis Corporate Social Responsibility dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Pada Sektor Pertambangan Di Bursa Efek Indonesia Periode 2014-2018 Median Wilestari; Rini Putri Handayani
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 1 No 2 (2019): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v1i2.1019

This research aims to determine the effect of Corporate Social Responsibility and Management Ownership on company value. Sample of this research used mining company listed on the Indonesia Stock Exchange (IDX) and published an annual report in 2014-2018. The dependent variable in this research is the company value by Price to Book Value (PBV). The independent variables in this research are Corporate Social Responsibility disclosure index.and Managemen Ownership which is proxied by the Propotion of shared owned by the company. The measurement of the Corporate Social Responsibility disclosure index refers to the preservation report of Global Reporting Index version 4 (GRI4). The result show Corporate Social Responsibility has a no significant positif effect oncompany., but the management ownership has a significant negatif on Compant Value.. The coefficient of determination (R2) is 88% compared to the independent variable (X) on the variable Company Value (Y) in 2014-2018. While 12% is contributed by other factors

Pengaruh Pemahaman, Sanksi Perpajakan dan Tingkat Kepercayaan Pada Pemerintah Terhadap Kepatuhan Dalam Membayar PBB-P2 Median Wilestari; Mutiara Ramadhani
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 2 No 1 (2020): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v2i1.1043

PBB is one of the potential sources of state revenues to continue to be explored and improved. The size of the tax revenue is determined from tax compliance in implementing the obligations in the field of taxation. This study aimed to determine the effect of perceived tax understanding, Tax Penalty and trust in government on Tax Compliance PBB in Kecamatan Kota Tangerang. The population in this study are all taxpayers PBB effective in Kecamatan Kota Tangerang. The number of samples used in this research is 95 respondents selected by spreading questionnaires. The obtained data, analyzed technique by using SEM-PLS (structural equation modeling - partial least squares) through SmartPLS 3.0 software. The research period used is 2019. The results showed that the perceived tax understanding and trust in government had a positive significant effect on Tax Compliance PBB, while Tax Penalty had no significant effect on Tax Compliance PBB in Kecamatan Kota Tangerang. Suggestions in this study is necessary to have a good quality of Tax Penalty that it will increase tax compliance PBB in Kecamatan Kota Tangerang

Pengaruh Penerapan Sistem Informasi Akuntansi, dan Pemahaman Akuntansi Berbasis Sak-Etap terhadap Kualitas Laporan Keuangan Median Wilestari; Dita Safitri
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 3 No 2 (2021): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v3i2.1735

This study aims to determine the effect of implementing accounting information systems, and understanding accounting based on SAK-ETAP on the quality of financial reports in the study of savings and loan cooperatives in South Bekasi. The sampling technique in this study was purposive sampling. The sample used in this study were employees of savings and loan cooperatives in 17 cooperatives in South Bekasi with a total of 51 respondents. The data obtained were analyzed using the PLS (Partial Least Square) analysis technique through the SmartPLS 0.3 software. The results of the study show: (1) The application of accounting information systems has a positive and significant effect on the quality of financial reports, (2) the understanding of accounting based on SAK-ETAP has a positive and significant effect on the quality of financial reports.

PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK Median Wilestari; Diana Bilah
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 4 No 1 (2022): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v4i1.2023

This study aims to determine the effect of variable Leverage, Corporate Size and Corporate Social Responsibility against Tax Aggressiveness sector listed in BEI 2016-2020 period. Th population in this study is mining companies listed in BEI 2016-2020 period totaling 18 companies. The sampling technique used was purposive sampling. Technical analysis of the data used is the logistic regression analysis with the help of SPSS 25 for windows. The results showed that leverage had a negative effect on tax aggressiveness, Corporate Size had a positive effect on tax aggressiveness and Corporate social responsibility had a positive effect on tax aggressiveness.

FAKTOR-FAKTOR KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN Median Wilestari; Diana Syafira Sidik
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 4 No 2 (2022): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v4i2.2448

This study aims to determine the effect of Dividend Policy, Sales and Liquidity Policy on Firm Value. The sample used in this study are industrial sector companies that are listed on the Indonesia Stock Exchange and issue financial reports and regularly distribute dividends in 2016-2020, so 35 samples were obtained using the purposive sampling method. By using panel data regression analysis method, the results of this study indicate that dividend and liquidity policies have a significant positive effect on firm value when the DPR and CR values increase, it will affect the increase in firm value, while the sales policy variable as measured by net profit margin shows no significant effect. the value of the company, meaning that when the variable fluctuates, it will not affect the increase or decrease in the value of the company. The stock position of the sample company is in an overvalued position where the recommended investment decision is to sell shares.

Pengaruh Financial Ratio dan Profit Growth Dimasa Pandemi Covid-19 Median Wilestari; Rika Arpiani
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 5 No 1 (2023): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v5i1.3063

The purpose of this study is to determine the profit growth of companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange. Judging from the financial ratios, liquidity ratios, solvency ratios, activity ratios and profitability ratios. The population of this study is the consumer goods industry sector which has obtained annual financial reports (annually reports) published on the Indonesia Stock Exchange for the 2018-2021 period. The data collection technique used in this study was purposive sampling, namely the method of selecting samples on previously known characteristics so that 13 samples were obtained. The analysis technique used in this research is descriptive analysis with multiple linear regression analysis method, classic assumption test, independent simple T-Test different test with SPSS 25 program. The results showed that, (1) the current ratio has no significant positive effect on the growth variable profit, (2) debt ratio has a significant positive effect on profit growth variable, (3) total asset turnover has no significant negative effect on variable, (4) net profit margin has significant positive effect on profit growth variable.

PENGARUH UKURAN PERUSAHAAN, OPINI AUDIT DAN PERGANTIAN AUDITOR TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN Witantri Witantri; Median Wilestari
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 6 No 1 (2024): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v6i1.4159

The study aims to examine the effect of Company Size, Audit Opinion, and Auditor Turnover on the timeliness of financial reporting. The population in this study is the consumer cylclicals sector companies listed on the Indonesia Stock Exchange for the period 2020-2022. The sampling method used was a purposive sampling method in order to obtain 87 companies. The total data processed in this study were 261 data. The type of data used is secondary data in the form of annual financial reports for companies in the consumer cyclicals sector listed on the Indonesia Stock Exchange for the period 2020-2022. The data analysis method used in this study is logistic regression with the help of SPSS software version 24. The results of the study prove that all variables of Company Size, Audit Opinion, and Auditor Turnover together positively influence the timeliness of financial reporting. Then the result of the study partially proves that Company Size has no significant effect on the timeliness of financial reporting, then Audit opinion and Auditor Turnover has a significant positive effect on the timeliness of financial reporting.

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