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All Journal Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) ACCRUALS (Accounting Research Journal of Sutaatmadja) JASS (Journal of Accounting for Sustainable Society) TSARWATICA (Islamic Economic, Accounting, and Management Journal) Journal of Taxation Analysis and Review

Sri Mulyati

STIE Sutaatmadja

Author-ID : 3595684

Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 29 Documents Claim Missing Document

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COMPARATIVE ANALYSIS OF INDONESIA CAPITAL MARKET REACTION BEFORE AND AFTER ANNOUNCEMENT OF PRESIDENTIAL ELECTIONS UNITED STATES 2016 DONALD TRUMP (Event Studies On Shares Member Index LQ-45) Gunawan Jamaludin; Sri Mulyati; Trisandi Eka Putri
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 2 No 1 (2018): Accruals Edisi Maret 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

This study aims to determine the empirical evidence of differences before and after the announcement of the results of the election of President of the United States 2016 Donald Trump against the average abnormal return, trading volume trading activities, and frequency trading activities of shares in the capital market in Indonesia. This study is an event study with a 15-day window event that begins on October 31 2016 (t-7) to November 18, 2016 (t+7) and the date of the announcement of the 2016 Presidential Election of the United States of America which falls on November 9, 2016 as (t0). The sample used in this research is 24 stock members of LQ-45 index chosen by purposive sampling method. The data used in this study is secondary data sourced from the website of Indonesia Stock Exchange (http://www.idx.co.id/). Expected return in this study using market model. Then the data is analyzed using Microsoft Excel 2010 and SPSS 22 applications. The result of the research shows that based on the result of paired-samples t-test it can be concluded that statistically the average difference of abnormal return variable before and after announcement of election result of President of United States 2016 Donald Trump, then based on result of wilcoxon signed rank test can be concluded that statistically the average difference of trading volume activity volume variables, and the frequency of trading activity of stock before and after the announcement of the result of the election of President of the United States 2016 Donald Trump.

ANALISIS PENGARUH ASEAN CORPORATE GOVERNANCE SCORECARD, LEVERAGE, SIZE, GROWTH OPPORTUNITIES, DAN EARNINGS PRESSURE TERHADAP KONSERVATISME AKUNTANSI (Studi Kasus Pada Perusahaan Top Rank 50 ASEAN Corporate Governance Scorecard Di Indonesia yang terdaftar Aes Sulastri; Sri Mulyati; Icih Icih
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 2 No 1 (2018): Accruals Edisi Maret 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

The purpose of this research is to determine the effect of ASEAN corporate governance scorecard, leverage, size, growth opportunities, and earnings pressure to accounting conservatism on Top Ranking 50 Companies ASEAN Corporate Governance Scorecard. The population used in this research is Top Ranking 50 Companies ASEAN Corporate Governance Scorecard based on the assessments by Indonesian Institute for Corporate Directorship (IICD) listed in Indonesia Stock Exchange (BEI). The technique of sample selection used purposive sampling. Based on these criteria, obtained samples as much as 49 companies during the observation period 2013-2015. The analytical tool used in this study is the panel regression and hypothesis testing using t-test, f-test and the coefficient determination by used the program Eviews 9. These results indicate that the ASEAN Corporate Governance Scorecard have a significant negative effect on accounting conservatism. Leverage, size, and growth opportinities have a significant positive effect on accounting conservatism, but earnings pressure has no significant effect on accounting conservatism.

FAKTOR-FAKTOR YANG MEMPENGARUHI PERSISTENSI LABA (Studi Kasus pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015) Risma Nuraeni; Sri Mulyati; Trisandi Eka Putri
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 2 No 1 (2018): Accruals Edisi Maret 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

audit, dan konsentrasi pasar terhadap persistensi laba. Data yang digunakan adalah data perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2013-2015. Sampel dipilih dengan menggunakan motode purposive sampling. Sampel yang sesuai kriteria diperoleh sebanyak 32 perusahaan selama periode pengamatan 2013-2015, jadi jumlah akhir data observasi yaitu 96 (32 x 3). Kemudian data dianalisis dengan menggunakan model analisis regresi data panel dengan aplikasi EViews 9. Hasil penelitian menunjukan bahwa kepemilikan manajerial tidak berpengaruh terhadap persistensi laba, karena sedikitnya persentasi kepemilikan saham oleh manajerial. Ukuran perusahaan berpengaruh negatif terhadap persistensi laba, sedangkan leverage, fee audit dan konsentrasi pasar berpengaruh positif terhadap persistensi laba. Variabel kepemilikan manajerial, ukuran perusahaan, leverage, fee audit dan konsentrasi pasar secara bersamasama berpengaruh terhadap persistensi laba

PERCEPTIONS OF USEFULNESS AND PERCEPTIONS OF EASINESS TO EMPLOYEES INTEREST IN USING FINTECH Sri Mulyati; Bambang Sugiharto; Prini Nurtina Dewi
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 4 No 02 (2020): Accruals Edisi September 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v4i02.611

This study aims to examine the effect of perceived usefulness and perceived convenience on the interests of Lima Motor Subang employees in using fintech. The population used in this study were employees of Lima Motor Subang, with sample selection techniques using saturated sampling, and obtained 47 respondents. Data testing used in this research is multiple regression analysis, then to test the hypothesis using the F test, t test and the coefficient of determination (R2) with SPSS software version 22.0. The results of this study indicate that the variable of perceived usefulness and perceived convenience both partially and simultaneously affect the interest in using fintech.

PERCEPTION OF EASIENES IN USING FINTECH IN MSMEs Bambang Sugiharto; Sri Mulyati; Aprillia Verra Puspita
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 4 No 02 (2020): Accruals Edisi September 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v4i02.613

This study aims to determine perceptions of the ease of use of fintech in MSMEs financing. The research method used is quantitative using primary data sources obtained through questionnaires distributed and filled out by respondents. The sampling technique used in this study was purposive sampling. The population in this study is MSMEs in Subang district. The results of the study indicate that there is a relationship between fintech and MSMEs financing, where MSME actors have increased sales due to fintech, fintech makes financing easy.

THE EFFECT OF KNOWLEDGE OF ETHICS, RELIGIOSITY, ETHICAL SENSITIVITY, ETHICAL ORIENTATION TO ACCOUNTING STUDENTS PERCEPTION OF CREATIVE ACCOUNTING PRACTICES Dede Sevi; Sri Mulyati; Asep Kurniawan
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 01 (2021): Accruals Edisi Maret 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i01.685

Creative accounting is an ethical dilemma because it does not seem to violate the rules but causes users of financial statements to make wrong decisions. With the occurrence of various accounting scandals abroad and in Indonesia that has committed creative accounting actions, it is evident that there are still many accountants who violate the basic principles of professional accounting ethics and from creative accounting actions that have resulted in companies collapsing. This study aims to examine whether there is a relationship between ethical knowledge, religiosity, ethical sensitivity, and ethical orientation to accounting students' perceptions of creative accounting practices. The subjects of this study were students of higher education accounting study programs in West Java. The research method used in this research is quantitative with a questionnaire. The survey was conducted on 320 respondents of higher education accounting students in West Java. The analysis technique uses multiple linear regression analysis with SPSS software. The results of this study indicate that: ethical knowledge has a positive effect on accounting students' perceptions of creative accounting practices, religiosity does not affect accounting students' perceptions of creative accounting practices, ethical sensitivity has a positive effect on accounting students' perceptions of creative accounting practices, ethical orientation does not affect perceptions. accounting students regarding creative accounting practices. And simultaneously ethical knowledge, religiosity, ethical sensitivity, and ethical orientation affect the perceptions of accounting students regarding creative accounting practices as evidenced by the F value of 62.587> F table 2,4003 and a significance value of 0,000 <0.05.

THE EFFECT OF FREE CASH FLOW, DEBT POLICY AND PROFITABILITY ON DIVIDEND POLICY Sri Mulyati; Sopyan Yahya
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 02 (2022): Accruals Edisi September 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i01.949

The purpose of this research is to find the effects of free cash flow, leverage, and profitability on dividend policy. This research uses a sample of 18 LQ 45 companies registered in BEI 2019-2020. The method used is purposive sampling. Hypothesis testing in this research uses multiple linear regression analysis. The result of this research shows free cash flow significantly affects the dividend policy. While leverage and profitability have no effect on dividend policy.

Pengaruh Deposits, BOPO Dan NIM Terhadap Profit Distribution Management Pada Bank Umum Syariah Yang Terdaftar di JII Periode 2011-2014 Indri Dwidya Nurmalawaty Wat; Icih Icih; Sri Mulyati
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 1 No 1 (2019)
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v1i01.78

This study aimed to analyze the factors affecting the Profit Distribution Management at Commercial Bank of sharia (BUS) in Indonesia. The dependent variable used in this study is Profit Distribution Management. Independent variables used in this study, among others Deposits, BOPO and NIM. This study used a sample of Islamic banks listed in the Jakarta Islamic Index (JII) in the 2011-2014 period. Data were collected using the technique purposive sampling. The total sample used in this study were 8 Islamic Banks. Data analysis was performed with the classical assumption and hypothesis testing with multiple regression method. Results from this study showed that the variables Deposits and BOPO significantly negative effect on the Profit Distribution Management, while the NIM variables do not significantly affect the distribution Profit Managemen.

PENGARUH DIVIDEN PAYOUT RATIO, FINANCIAL LEVERAGE DAN PROFITABILITAS TERHADAP BETA SAHAM Suci Ramadani; Sri Mulyati; Icih Icih
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 1 No 1 (2019)
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v1i01.79

Jakarta Islamic Index is an index comprised of stocks that meet various criteria sharia. Islamic stocks beta is a measure of the risk of the shares belonging to sharia. This study aims to examine and determine the influence of fundamental factors to Islamic stock beta. Object of this research is the company that makes the Jakarta Islamic Index years 2011-2013, with purposive sampling technique gained 12 companies as the study sample. The independent variabel in this study is dividend payout ratio (DPR), financial leverage (FL) and profitability. This research using multiple regression analysis to test the hypotesis. Result showed that the variables dividen payout ratio has no effect on beta Islamic stock. Variable financial leverage and profitability variables significant positive effect on beta Islamic stock. Simultaneous dividen payout ratio, financial leverage and profitability significantly to the beta having an Islamic stock

PENGARUH STOCK SELESCTION SKIIL, MARKET TIMING ABILITY, TURNOVER RATIO DAN CASH FLOW TERHADAP KINERJA REKSA DANA SYARIAH Mega Mustika Sari; Sri Mulyati; Estu Widarwati
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 1 No 1 (2019)
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v1i01.80

Mutual funds syariah are other investment opportunities with measurable risk and return is high enough with enough capital affordable to the community. Mutual funds syariah have an Investment Manager with the ability and knowledge of the market it is or will happen. Therefore, mutual funds syariah selected by investors because it is cheap, easy and "managed by the experts". This research analysted do stock selection skill, market timing ability, Turnover ratio and Cashflow can influence the performance of equity mutual funds syariah in Indonesia. The data used in this research are data on financial statements , Net Asset Value (NAV), SBI, IHSG, yearly data and prospectus of 10 equity mutual fund syariah that were sampled during this research report from 2011-2014. As a research methodology, we used F test and t test to examine research’s hypothesis, also used assumption classic test there are normality test, autocorrelation test, heteroscedasticity test and multicolinearity test. These results can be viewed on multiple regression analysis and the coefficient of determination, the R value of 0.513 means the relation between the stock selection skill, market timing ability, Turnover ratio and Cashflow to profitability by 51.3%, meaning that the relationship between variables was most closely. Adjusted R Square value of 0.545 which means 54,5% achievement of profitability can be explained by the stock selection skill, market timing ability, Turnover ratio and Cashflow. The remaining 45,5% can be explained by other factors not examined in this research..

Co-Authors Aes Sulastri Amelia Nurbayanti Aprillia Verra Puspita Asep Kurniawan Bambang Sugiharto Bambang Sugiharto Dede Sevi Destya Aida Sofiatin Devi Citravury Dilasari Dilasari Erlina Erlina Estu Widarwati Feby Pebriani Frini Nurtina Dewi Gunawan Jamaludin Icih Icih Ika Nurbaeti Indah Umiyati Indri Dwidya Nurmalawaty Wat Ineu Dewi Santika Laksono Trisnantoro Lisna Devi Lita Tribuana Mega Mustika Sari Muhammad Rafli Gindara Neneng Karyati Nur Khalimatusadiah Prini Nurtina Dewi Putri Rizki Syafitri Putri, Trisandi Eka Risma Nuraeni Rosida Rosida Sopyan Yahya Suci Ramadani Virly Ramdhani Wanti Karlina

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