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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Economics Professional in Action (E-Profit) Jurnal Bhakti Karya dan Inovatif In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism)
Elok Faiqoh Himmah
Fakultas Ekonomi Dan Bisnis, Universitas Informatika Dan Bisnis Indonesia
Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences Other

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Analysis of Tax Elimination with Thin Capitalization Elok Faiqoh Himmah
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 2 (2020): Agustus
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v4i2.1399

Abstract

This study aims to analyze thin capitalization which is used as a way of tax avoidance. This study uses independent variables namely multinational, managerial ownership, audit committee, while the control variables are effective tax rates, profit growth, asset returns, company size, current ratio, capital intensity, and inventory intensity. The study population consisted of all non-financial companies listed on the Indonesia Stock Exchange from 2015-2019. The sample of this research is a multinational non-financial company which means having a subsidiary outside Indonesia. The statistical method used in this study is multiple linear regression analysis. The results of this study indicate that multinationality, managerial ownership, and audit committee have no significant effect on thin capitalization. As for the control variables, return on assets and company size have a significant effect on thin capitalization.
Analisis Faktor Struktur Modal pada Perusahaan Penanaman Modal Asing di Indonesia Elok Faiqoh Himmah
Economics Professional in Action (E-Profit) Vol 1 No 01 (2019): Economic Professional in Action (E-PROFIT)
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1069.742 KB) | DOI: 10.37278/eprofit.v1i01.181

Abstract

Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi struktur modal. Penelitian ini menggunakan variabel independen yaitu kepemilikan manajerial dan ketidakpastianpajak.Populasi penelitian ini terdiri dari semua perusahaan non-keuangan yang terdaftar di BursaEfek Indonesia dari 2012-2016. Sampel penelitian ini adalah perusahaan pemilik modal asing yangada di Indonesia. Metode statistik yang digunakan dalam penelitian ini adalah analisis regresi linierberganda. Hasil penelitian ini menunjukkan bahwa kepemilikan manajerial, dan pajak ketidakpastiantidak berpengaruh signifikan terhadap struktur modal.
Perspektif Multinasionality dan Kepemilikan Institusional Terhadap Thin Capitalization Perusahaan Asing Elok Faiqoh Himmah
Economics Professional in Action (E-Profit) Vol 2 No 2 (2020): Economic Professional in Action (E-PROFIT)
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (562.227 KB) | DOI: 10.37278/eprofit.v2i2.305

Abstract

This study aims to analyze the thin capitalization that is applied in multinational companies for the effectiveness and efficiency of corporate financing. This study uses independent variables namely multinational and managerial ownership. The study population consisted of all non-financial companies listed on the Indonesia Stock Exchange from 2017-2019. This study takes a sample from multinational companies that are non-financial institutions. This study uses multiple linear regression analysis as a statistical method. The independent variables used in this study are multinational and managerial ownership, then the dependent variable is thin capitalization.
Pembinaan Sistem Akuntansi Dalam Pengelolaan Ukm Kampung Boneka Kaca Dian Meila; Elok Faiqoh Himmah
Jurnal Bhakti Karya dan Inovatif Vol 2 No 2 (2022): Jurnal Bhakti Karya dan Inovatif
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/bhaktikaryadaninovatif.v2i2.568

Abstract

At The end of 2019, the world was shocked by the Covid-19 which had an impact of the economy in the word especially for Small and Medium Enterprise Business in Indonesia. Based on data, there are 949 reports from Small and Medium Enterprise Business had impact from Covid-19 (Kompas, 27 Maret 2020). The Small and Medium Enterprise is one of the business that greay demand by the people in Indonesia. ). The Small and Medium Enterprise come from all variant public. The product offered are also diverse. The number of business people is also increasing every year. The Small and Medium Enterprise Business are also able to opportunities a new job for other people. So, it’s very reasonable if the Small and Medium Enterprise is growing day by day and the people are excited for it. This business is also a concern the government because The Small and Medium Enterprise can give a big impact on the economy sector in the country. In fact, The Small and Medium Business people have a difficulty in carrying out their business activities because one of the impacts Covid-19 is a decrease in people purchasing power which impact to The Small and Medium Business a decrease in sales. So that, The Small and Medium Business must be able to go digital marketing product that is right on target in order to increase sales in pandemic Covid-19. This problem occurs in the Small and Medium Business at Doll Village in Kopo Sayati, Bandung Regency. We can help the problem in the Small and Medium Business at Doll Village, we can as a lecture in accounting department and as a form of college Tridharma, so we provide a coaching about the managing finances are good, planning a sales target during the pandemic Covid-19, apply the digital marketing product so had a impact increase online sales that can be accepted by the public.
Analisis Sistem Informasi Akuntansi Penjualan Dan Pembelian Bahan Baku Pt Sagitarius Aceu Ardiansyah; Adam Karim Nurdiansyah; Ester Christianty; Febi Febriani; Muhamad Fadli Nur Insan; Elok Faiqoh Himmah
Jurnal Bhakti Karya dan Inovatif Vol 2 No 2 (2022): Jurnal Bhakti Karya dan Inovatif
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/bhaktikaryadaninovatif.v2i2.572

Abstract

Companies are the forerunner of economic activity. The development of the times makes every company must be more innovative and creative, one of which is in the use of technology. The accounting information system is the main foundation in every business process in order to present information on the company's financial statements. The company makes sales as the company's main goal in seeking profit. Sales is one of the company's business operations which is the core and becomes crucial information for the owners of the company's capital. PT Sagittarius is a company engaged in property and real estate that provides housing development services and is sold either in cash or on credit. Sales on credit are made through the bank, so PT Sagittarius will still receive cash from the bank that has been selected as the lender. In this case, there are several internal control systems on sales that need to be re-analyzed and provide recommendations. The sales accounting information system is the object of research to ascertain how effective and efficient the sales accounting system is for PT. Sagitarius.
Desain Informasi Akuntansi dalam Rangka Peningkatan Produktivitas Perusahaan pada PT. ABC Elok Faiqoh Himmah; Beckham Butar Butar; Dhea Rizki Hertina; Dinda Nurasiah; Jisika Jisika; Nur Zahra Luthfiani; Refika Nurul Arsyita; Vana Jelita; Widi Dwi Aditia
Jurnal Bhakti Karya dan Inovatif Vol 4 No 1 (2024): Jurnal Bhakti Karya dan Inovatif
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/bhaktikaryadaninovatif.v4i1.810

Abstract

Pengabdian Kepada Masyarakat ini merupakan projek dari mata kuliah analisis perancangan sistem informasi akuntansi mengenai perancangan dan analisis sistem informasi akuntansi siklus pendapatan PT ABC (Perusahaan Kontraktor). PkM ini menggunakan metode studi kasus pada perusahaan kontraktor dengan menggunakan data primer dan data sekunder. PkM ini bertujuan melakukan perancangan dan analisis sistem informasi akuntansi pada siklus produksi PT ABC melalui wawancara dan observasi beserta studi kepustakaan. Hasil penelitian menunjukkan bahwa perancangan sistem informasi akuntansi memudahkan proses pembelian persediaan hingga penagihan piutang dengan komputerisasi sehingga perusahaan mengetahui laporan kinerja keuangan. Sistem informasi akuntansi membantu perusahaan untuk memantau proses pembelian persediaan melalui data buyer yang berkinerja baik (tepat pembayaran). Manajemen dapat menarik laporan pendapatan dan pembelian persediaan perusahaan secara akurat dan cepat melalui program sistem informasi akuntansi.
PERSEPSI ETIS MENGENAI SKANDAL ETIKA AUDITOR Elok Faiqoh Himmah
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 18 No 1 (2019): In Search
Publisher : LPPM UNIBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/insearch.v18i1.141

Abstract

Tujuan penelitian ini adalah untuk mendapatkan bukti empiris mengenai pengaruh orientasi etis (idealisme dan relativisme) terhadap persepsi mahasiswaakuntansi mengenai skandal etis auditor dengan model penelitian yang dikembangkanoleh Comunale et al(2006). Hasil analisis dalam penelitian ini menunjukkan bahwaidealisme berpengaruh terhadap persepsi mahasiswa akuntansi mengenai skandal etis auditor . Sedangkan, variabel relativisme berpengaruh terhadap persepsi mahasiswa akuntansi mengenai skandal etis auditor
Analisis Pengaruh Good Corporate Governance Dan Ukuran Komite Audit Terhadap Thin Capitalization Perusahaan Perusahaan Pemilik Modal Asing Elok Faiqoh Himmah
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 19 No 2 (2020): In Search
Publisher : LPPM UNIBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/insearch.v19i2.349

Abstract

This study aims to analyze the thin capitalization implemented in companies that have foreign capital. Thin capitalization is a financing structure from internal and external companies. This study uses the independent variable Good Corporate Governance and Committee Size. The population of this study consists of all non-financial companies listed on the Indonesia Stock Exchange from 2017-2019. This study took samples from companies that own foreign capital which are non-financial institutions. This study uses multiple linear regression analysis as a statistical method. The results of this study indicate that the size of the Audit Committee has a significant effect on thin capitalization
Pengaruh Solvability dan Firm Size Terhadap Audit Delay Perusahaan Multinasional Elok Faiqoh Himmah
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 20 No 2 (2021): In Search
Publisher : LPPM UNIBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/insearch.v20i2.451

Abstract

This study analyzes the effect of solvency and firm size to find out how much influence it has on the Audit Delay of multinational companies in Indonesia. Multinational companies are companies that have a major contribution to gross domestic product which is an essential sector in economic activity in Indonesia. The phenomenon that has occurred in recent years is that in the Indonesian Capital Market, companies are late in reporting financial statements and audit reports. The research method used is quantitative research using multiple linear regression analysis. This study uses secondary data in the form of financial statements and audit reports of public companies listed on the Indonesia Stock Exchange. The sample of this research is 48 companies in two years. This research uses classical assumption test with SPSS tool. The results showed that partially solvability and firm size and had effect on audit delays.
Pengaruh Fraud Diamond Theory terhadap Kecurangan Laporan Keuangan Ismy Danty; Eko Purwanto; Elok Faiqoh Himmah
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 21 No 1 (2022): In Search
Publisher : LPPM UNIBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/insearch.v21i1.467

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh financial target, external pressure, nature of industry, ineffective monitoring, perubahan auditor, dan perubahan dewan direksi terhadap kecurangan laporan keuangan pada perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia periode 2016-2019 baik secara parsial atau simultan. Faktor-faktor yang diuji dalam penelitian ini adalah financial target, external pressure, nature of industry, ineffective monitoring, perubahan auditor, dan perubahan dewan direksi sebagai variabel independen, sedangkan kecurangan laporan keuangan sebagai variabel dependen. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dan asosiatif kausal. Populasi dalam penelitian ini adalah perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia yang berjumlah 45 perusahaan. Teknik penentuan sampel yang digunakan dalam penelitian ini adalah non probability sampling dengan metode purposive sampling, sehingga sampel dalam penelitian ini adalah 32 perusahaan. Analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda menggunakan Statistical Package for Social Sciences (SPSS) Vers.25.00. Hasil penelitian secara parsial menunjukan bahwa financial target, external pressure, nature of industry, ineffective monitoring, dan perubahan dewan direksi berpengaruh terhadap kecurangan laporan keuangan, sedangkan perubahan auditor tidak berpengaruh terhadap kecurangan laporan keuangan. Sementara secara simultan menunjukan bahwa financial target, external pressure, nature of industry, ineffective monitoring, perubahan auditor, dan perubahan dewan direksi berpengaruh terhadap kecurangan laporan keuangan. Selain itu hasil penelitian juga menunjukan bahwa besarnya pengaruh financial target, external pressure, nature of industry, ineffective monitoring, perubahan auditor, dan perubahan dewan direksi dalam menberikan kontribusi pengaruh terhadap kecurangan laporan keuangan sebesar 54,7%.
Co-Authors Aceu Ardiansyah Adam Karim Nurdiansyah Agnes Andriani Aravina Auliya Asti Syariah Putri Azwani Aulia Beckham Butar Butar Devianti Safira Dhea Rizki Hertina Dinda Nurasiah EKO PURWANTO Ester Christianty Febi Febriani Ismy Danty Jisika Jisika Kaca Dian Meila Lita Permata Umi Muhamad Fadli Nur Insan Nelly Tri Nurhayati Neng Euis Rahmawati Nur Zahra Luthfiani Refika Nurul Arsyita Suli Nurfiani Vana Jelita Widi Dwi Aditia