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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Islamic Studies in the World
Fatimah, Imas
STIE La Tansa Mashiro
Religion Economics, Econometrics & Finance

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) MEMBAYAR PAJAK PENGHASILAN DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL MODERATING Imas Fatimah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 7, No 2 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v7i3.399

Abstract

The purpose of this study was to examine whether Knowledge and Understanding of Taxation Regulations, Good Perceptions of the Effectiveness of the Taxation System, Level of Trustworthiness in the Legal System and Government affect the willingness of MSMEs to pay income tax with Economic Growth as a moderating variable.The population in this study were MSME entrepreneurs in the City of South Tangerang in the period 2017. The data processing was carried out with the help of the SPSS 22.0 program and WarpPLS 5.0.The results showed that the Knowledge and Understanding of Taxation Regulations, Good Perceptions of the Effectiveness of the Taxation System and the Level of Trust in the Legal and Government System have a significant effect on the willingness of MSMEs to pay income tax.Economic growth does not strengthen the influence of the interaction of Knowledge and Understanding of Tax Regulations and the Level of Trustworthiness in the Law and Government Systems on the willingness of MSMEs to pay income tax. Economic growth reinforces the interaction of Good Perception on the Effectiveness of the Taxation System on the willingness of MSMEs to pay income tax.
PENGARUH KEBIJAKAN DIVIDEN, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Adi Dwi Purnomo; Imas Fatimah; Siti Nurhalimah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 9, No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v9i2.575

Abstract

A company has a primary objective to generate maximum profit and maximize the prosperity of the stakeholders. Maximizing the prosperity of the stakeholders can be achieved by maximizing the value of the company. The purpose of this research is to know the effect of dividend payout ratio, return on equity, and company size to price to book value.The population in this research was 18 manufacturing sub-sectors of food and beverage in the period 2013-2018. The sampling method used in this research is the purposive sampling method, with some criteria already specified then the number of samples is as many as 7 companies. The data used is secondary data. The research used a quantitative approach with multiple linear regression analysis techniques. The results of this research show that dividend payout ratio, return on equity, and company size are simultaneously influential and significant to the value of the company (price to book value). Meanwhile, partial dividend payout ratio and company size has no influence and is not significant to the value of the company (price to book value. But for profitability (return on equity) partial has a significant influence on the value of the company (price to book value) in manufacturing companies sub-sector food and beverage period 2013-2018
PENGARUH ECONOMIC VALUE ADDED (EVA) DAN RETURN ON ASSET (ROA) TERHADAP HARGA SAHAM PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI Imas Fatimah; Tami Sriwijati
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 10, No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v10i2.795

Abstract

Shares are a sign of a statement of capital/fund ownership in a company. The share price has its own important value for the company, if the share price of a company is high this provides an opportunity for the company to get additional investment from investors from its share price increase This research aims to find out if Economic Value Added (EVA) and Return On Asset (ROA) affect the share price of property and real estate companies listed on the Indonesia Stock Exchange. This research uses quantitative motode. The data types in this study are secondary data and samples used by 11 property and real estate companies with nonprobability Samplingand Purposve Sampling sampling techniques. Its analytical techniques are used with classic assumption tests, multiple linear regression analyses, and hypothesis tests consisting of determination coefficient tests (R2) partial testing (t tests), and significance tests (F tests). in this study assisted with spss v.22 application. The results showed that partially Economic Value Added (EVA) had a  significant effect on the share price, while Retrun On Asset (ROA) partially had a significant effect on the share price. Based on simultaneously suggesting that Economic Value Added (EVA) and Retrun On Asset (ROA) together have a significant effect on the share price.
The Role of Continuous Auditing in Enhancing Corporate Governance Siti Mudawanah; Imas Fatimah; Pindonta Nalsal; Adi Dwi Purnomo
Islamic Studies in the World Vol. 1 No. 3 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/isw.v1i3.1525

Abstract

Background. Continuous auditing has emerged as a valuable tool in strengthening corporate governance, providing real-time monitoring and assessment of financial and operational activities within organizations. The shift towards continuous auditing reflects the need for more proactive and transparent governance practices, allowing companies to detect irregularities and mitigate risks in a timely manner. Purpose. This study examines the role of continuous auditing in enhancing corporate governance by analyzing its impact on risk management, compliance, and financial reporting accuracy. The primary objective is to assess whether continuous auditing can improve the effectiveness of governance structures and support organizational accountability. Method. A mixed-methods research design was employed, combining quantitative analysis of governance metrics from companies implementing continuous auditing with qualitative insights from interviews with auditors and corporate governance experts. Data was gathered on key performance indicators, including error reduction, compliance rates, and response times to identified risks. Results. Findings indicate that continuous auditing significantly enhances governance outcomes, with a 40% reduction in errors and a 30% increase in compliance adherence. Qualitative feedback supports these results, highlighting the increased transparency and accountability that continuous auditing fosters within organizations. Conclusion. The study concludes that continuous auditing is an essential component of effective corporate governance, allowing companies to respond proactively to risks and maintain high standards of compliance. As companies continue to navigate complex regulatory environments, continuous auditing offers a strategic advantage, ensuring sustained organizational integrity and stakeholder trust. Embracing continuous auditing can therefore contribute to a more robust governance framework, reinforcing ethical practices and fostering long-term organizational resilience.
Sustainability Reporting, Ukuran Perusahaan, Profitabilitas terhadap Harga Saham dengan Nilai Perusahaan sebagai Variabel Mediasi Rani Eka Pratiwi; Usep Siswadi; Imas Fatimah
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3468

Abstract

This study aims to examine the effects of sustainability reporting, firm size, and profitability on stock prices, with firm value serving as a mediating variable. A causal associative quantitative approach was employed using secondary data obtained from annual financial statements and sustainability reports. The sample was selected through purposive sampling, resulting in 50 observations from 10 energy sector companies. Data were analyzed using panel data regression and path analysis with EViews software. The findings indicate that sustainability reporting has a significant positive direct effect on stock prices, supporting signaling theory, which suggests that the disclosure of non-financial information is positively perceived by the market. Profitability has a significant positive effect on firm value but does not directly influence stock prices, reflecting a shift in investor preferences within the energy sector. Meanwhile, firm size has no significant effect on either firm value or stock prices, indicating that asset scale is no longer a primary indicator of market valuation. The mediation analysis further reveals that firm value, measured by Tobin’s Q, mediates only the relationship between profitability and stock prices. These findings imply that energy companies should enhance the quality of their sustainability disclosures as a strategic instrument to improve market value and strengthen investment attractiveness
Co-Authors Dwi Purnomo, Adi Pindonta Nalsal Rani Eka Pratiwi siswadi, usep Siti Mudawanah Siti Nurhalimah Tami Sriwijati