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All Journal Majalah Neraca Jurnal Akuntansi dan Pajak Jurnal Manajemen & Keuangan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Indonesian Journal of Economics, Social, and Humanities Atma Jaya Accounting Reseach (AJAR) Community Development Journal Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Ekonomi Dan Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat Pena : Jurnal Ilmu Pengetahuan dan Teknologi Neraca DEDIKASI PKM Jurnal Litbang Kota Pekalongan Entrepreneur : Jurnal Bisnis Manajemen dan Kewirausahaan Anoa : Jurnal Pengabdian Masyarakat Sosial, Politik, Budaya, Hukum. Ekonomi Jurnal Abdi Panca Marga Jurnal Ekonomi, Bisnis, dan Akuntansi DIMASEKA Jurnal Pengabdian Masyarakat Prosiding Seminar Nasional Unimus

Amalia M.Si SE. Ilmiani

Fakultas Ekonomi Dan Bisnis, Universitas Pekalongan, Pekalongan

Author-ID : 3483527

Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAN DENGAN TRANSPARANSI PERUSAHAAN SEBAGAI VARIABEL MODERATING Amalia Ilmiani; Catur Ragil Sutrisno
Jurnal Ekonomi Dan Bisnis Vol 14, No 1 (2014): Jurnal Ekonomi dan Bisnis, Maret 2014
Publisher : Fakultas Ekonomi Universitas Pekalongan

This study aims to identify and analyze the effect of tax avoidance on firm value with the company transparencyas a moderating variable. The study population used is the manufacturing companies listed in Indonesia StockExchange. Sampling method using purposive sampling and normal samples obtained by 50 years of researchwith 2010 – 2012. Testing hypotheses using multiple regression analysis. Based on test results, obtainedinformation that the variable tax avoidance is a significant negative effect on firm value, which means that thehigher the tax avoidance, the lower the value of the company. Variable transparency able to moderate therelationship between tax avoidance on firm value. The positive influence shows that the higher the level oftransparency in corporate tax evasion, the value of the company will be increased . Keywords : tax avoidance, transparency, firm value

FAKTOR-FAKTOR YANG MEMENGARUHI ABNORMAL RETURN PADA KINERJA JANGKA PANJANG Agus Hilal; Syafnita Syafnita; Amalia Ilmiani
Jurnal Ekonomi Dan Bisnis Vol 21, No 2 (2018): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2018
Publisher : Fakultas Ekonomi Universitas Pekalongan

This study aims to examine and analyze the influence of benchmark, size of firm, market value, money raised and magnitude of underpricing against abnormal returns of shares in long-term performance after 3 years of IPO. Independent variables in this study benchmark, size of firm, market value, money raised and magnitude of underpricing. Dependent variable is Abnormal Return on long term performance stock after 3 years IPO. The sample of research used is service company that conducts IPO period of 2013 & 2014 as 27 service companies by using purposive sampling method. Analytical technique used is multiple linear regression analysis and tested the classical assumption which includes normality test, multicolinearity test, autocorrelation test, and heteroskesdasticity test. The results showed that partially Benchmark does not significantly effect to Abnormal Return; Size of Firm, Market Value and Magnitude of Underpricing have a significant effect on Abnormal Return; Money Raised has no significant effect on Abnormal Return. Keywords: Benchmark, Size of Firm, Market Value, Money Raised, Magnitude of Underpricing, Abnormal return

ANALISIS HUBUNGAN REGULASI DAN SUMBER DAYA APARATUR PENGAWAS TERHADAP PENGAWASAN PENGELOLAAN KEUANGAN DAERAH Arum Ardianingsih; Amalia Ilmiani
Jurnal Ekonomi Dan Bisnis Vol 18, No 1 (2016): JURNAL EKONOMI DAN BISNIS MARET 2016
Publisher : Fakultas Ekonomi Universitas Pekalongan

Financial management a necessity in the era of regional autonomy. Supervision in the financimanagement of local government conducted by Inspectorate City. Government Regulation (PP) No. 6of 2008 states that the role of the Inspectorate is to conduct internal oversight, ie the whole process oaudit, review, evaluation, monitoring and supervisory activities other against the implementation otasks and functions of the organization in order to provide reasonable assurance to users of financistatements area. The purpose of this study is to provide empirical evidence that the regulatory an supervisory personnel resources affect the supervision of financial management. This study usevalidity and reliability, the classic assumption test and multiple linear regression analysis. Engineerinsamples using purposive sampling with 45 respondents government's internal auditor. The resulshowed that the Regulation and Supervisory Apparatus Resources significant influence on thsupervision of financial management.Keywords: regulation, supervisory personnel resources, supervision of financial management.

ANALISIS KOMPARASI PREDIKSI FINANCIAL DISTRESS METODE GROVER, ALTMAN, SPRINGATE, ZMIJEWSKI, DAN OHLSON PADA PERUSAHAAN PERTAMBANGAN DI BEI Komarudin Komarudin; Syafnita Syafnita; Amalia Ilmiani
Jurnal Ekonomi Dan Bisnis Vol 22, No 2 (2019): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2019
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v22i2.991

This study aims to determine whether there are differences between the Grover, Altman, Springate, Zmijewski, and Ohlson models to predict financial distress. And to find out which financial distress prediction models are best applied to mining companies in Indonesia. Comparison of the five models is done by analyzing the accuracy of each model, using the real conditions of the company. The population in this study amounted to 39 mining companies listed on the Stock Exchange, the sampling technique in this study was purposive sampling. From the results of the sample calculation, it is known that companies that meet the requirements to be used as samples of the company are 13 companies. The analytical tool used in this study is Two Way ANOVA. Based on data analysis it is known that there are differences between the five bankruptcy analysis models used in this study except the Altman and Ohlson models in the test results are not significant, which is equal to 0.105. And the accuracy of the Grover model is 64.10%, the Altman model is 66.67%, Springate is 48.72%, Zmijewski is 61.54%, and Ohlson is 25.64%. Among the five bankruptcy analysis models that have the highest level of accuracy are the Altman model. Keywords: Financial Distress and Bankruptcy Prediction Method.

POTENSI, PREFERENSI DAN PERILAKU MAHASISWA TERHADAP PROFESI AUDITOR Catur Ragil Sutrisno; Amalia Ilmiani
Jurnal Ekonomi Dan Bisnis Vol 12, No 2 (2013): Jurnal Ekonomi dan Bisnis, Maret 2013
Publisher : Fakultas Ekonomi Universitas Pekalongan

This study aims to identify and test; potential, preferences and students behavior the auditors profession and thefactors that influence it and to determine the effect of the assumption that an accountant who is not or hasnever been an auditor in KAP is a loser, the preference and behavior. The population of research is all students inAccounting Program of Pekalongan University. Sampling method using purposive sampling and obtained 103samples. Data analysis was performed using the F test, frequency distribution and correlation with regressionmodels Eqution Structural Model (SEM). Based on the F test known students in Accounting Program have adesire to be an auditor and its potential is quite high, though hesitantly. Coefficient path of knowledge andaccess to the behavior of little value, which means the behavior of students towards the auditing profession andaccess to knowledge is not affected but rather influenced the potential benefits which include scienceapplications, challenges, salary, and prestige. Based on the analysis of the F test is known that students whoagree with the assumption accountant that don't or have never been become auditor in KAP is loser tend toaffect the preferences of students to the auditor profession.Keywords: potential, preferences, behavior, professional auditor.

Co-Authors Agus Hilal Ahliansyah, Muhammad Rafli Akhmad Samsul Ulum Andi Kushermanto Arum Ardianingsih Catur Ragil Sutrisno Danang Satrio Dian Priatiningsih Farha Neha, Madhu Huwaida, Sevilla Elfa Khaerul Umam Khoiri, Habib Komala Ardiyani Komarudin Komarudin Mahirun Mahirun Mahmudah, Dinda Amalia Meliza Meliza Muhammad Maulidin Fachrur Muhammad Shofiyuddin Mutmainah, Dinda Maulin Nadia Putri Kamila Prasetiyani, Titi Rahayu Prasetya, Nanda Agung Rosa Arlina Nurulita Salman Al Farisi, Salman Salman Al Farisi, Salman Al Sevilla Elfa Huwaida Siti Nurhayati Syafnita M.Si SE. Syafnita, Syafnita Titi Rahayu Prasetiani Titi Rayahu Prasetiani Victorianus Aries Siswanto Wenti Ayu Sunarjo Wenty Ayu Sunardjo Zahro, Zahro

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