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

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ANALISIS PERBEDAAN PENGARUH PREMI, KLAIM, DAN INVESTASI TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN ASURANSI SYARIAH DENGAN ASURANSI KONVENSIONALPERIODE 2011-2013 Neneng Karyati; 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.v1i01.81

Abstract

The purpose of this study was to determine the effect of differences in premiums, claims and investment returns to profit growth. The population is Islamic insurance company with conventional insurance in Indonesia. Based on the purposive sampling method, the sample totaled 9 companies Takaful and conventional insurance companies 9 with the observation period 2011-2013. The analysis technique used is multiple regression analysis. Conclusion on Islamic insurance company is that premiums and investment returns no effect on profit growth, while the claims of positive effect on earnings growth. Whereas in conventional insurance companies is that the premium does not affect the profit growth, while the claims and investment returns positive effect on earnings growth.
Analisis Pengaruh Ukuran Perusahaan, Jenis Industri, Umur Perusahaan, Dan Penerbitan Sukuk Terhadap Tingkat Pengungkapan Islamic Social Reporting (Isr) Pada Perusahaan Yang Terdaftar di Daftar Efek Syariah (Des) Tahun 2010-2012 Devi Citravury; 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.v1i01.82

Abstract

The research aim of this study is to obtain an empirical evidence about factor that affect Islamic Social Reporting (ISR) in company’s annual report. The factors that used in this study such as: industry size, type industry, age of firm and issuance of Sukuk. Measurement of Islamic Social Reporting is based Islamic Social Reporting Index asseen from the company’s annual report. Populations in this study are all companies that listed in Shariah Securities (Daftar Efek Syariah-DES). DES are collection of securities that are not contradict with Islamic principles and have been approved by BAPEPAM and LK. The sampling method in thistudy is purposive sampling. The total number of samples in this study were 63 research samples. The analytical techniques was conducted by multiple regression method and also classical assumption test. The analysis showed that industry size, type industry, and age of firm significantly positive influence the the level of disclosure of Islamic Social Reporting (ISR) in Indonesia. Meanwhile, issuance of Sukuk had no effect to the level of disclosure of Islamic Social Reporting (ISR) in Indonesia.
PENGARUH KOMISARIS INDEPENDEN, KOMPENSASI RUGI FISKAL DAN PERTUMBUHAN ASET TERHADAP PENGHINDARAN PAJAK Yusep Mulyana; Sri Mulyati; Indah Umiyati
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 4, No 2 (2020): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.114 KB) | DOI: 10.32897/jsikap.v4i2.202

Abstract

Penelitian ini bertujuan untuk menguji pengaruh dari komisaris independen, kompensasi rugi fiskal dan pertumbuhan aset terhadap penghindaran pajak yang dilakukan oleh perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode tahun 2013-2017.Populasi yang digunakan dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pemilihan sampel menggunakan purposive sampling. Berdasarkan teknik tersebut maka diperoleh 39 perusahaan yang sesuai dengan kriteria pemilihan sampel selama periode 2013-2017. Pengujian data yang digunakan dalam penelitian ini yaitu analisis regresi berganda, kemudian untuk melakukan pengujian hipotesis menggunakan uji F, uji t dan koefisien determinasi (R2) dengan bantuan software SPSS versi 22.0. Hasil penelitian ini menunjukkan bahwa variabel komisaris independen secara parsial tidak berpengaruh terhadap penghindaran pajak, variabel kompensasi rugi fiskal secara parsial berpengaruh negatif terhadap penghindaran pajak dan variabel pertumbuhan aset secara parsial berpengaruh positif terhadap penghindaran pajak. Sementara secara simultan variabel komisaris independen, kompensasi rugi fiskal dan pertumbuhan aset berpengaruh terhadap penghindaran pajak. 
THE EFFECT OF FINANCIAL LITERACY AND ACCOUNTING LITERACY TO ENTREPRENEURIAL INTENTION USING THEORY OF PLANNED BEHAVIOR MODEL IN STIE SUTAATMADJA ACCOUNTING STUDENTS Ika Nurbaeti; Sri Mulyati; Bambang Sugiharto
JASS (Journal of Accounting for Sustainable Society) Vol 1 No 01 (2019): JUNE
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v1i01.65

Abstract

Entrepreneurship in Indonesia is still low compared to other countries, but the interest of young people for entrepreneurship is higher. This research was conducted to determine the effect of financial literacy and accounting literacy to entrepreneurial intention by using the theory of planned behavior model. The population used in this study were all active students of accounting study program of STIE Sutaatmadja. Sample selection technique uses simple random sampling. Samples obtained are 150 respondents from semester 2 to semester 8. The analysis tool used in this study is SEM with the help of the LISREL 8.80 program. The results of this study indicate that financial literacy and accounting literacy does not affect the attitude towards new venture creation, subjective norms and perceived behavior control, and subjective norms do not affect the entrepreneurial intention. While the attitude towards new venture creation variable and perceived behavior control affect entrepreneurial intentions
AN ANALYSIS OF FACTOR THAT INFLUENCE THE LEVEL OF KNOWLEDGE OF SMES ABOUT ACCOUNTING OF SMES (A CASE STUDI AT SMES IN SUBANG REGENCY) Virly Ramdhani; Sri Mulyati; Trisandi Eka Putri
JASS (Journal of Accounting for Sustainable Society) Vol 1 No 01 (2019): JUNE
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v1i01.66

Abstract

The economy in Indonesia is dominated by small and medium enterprises (SMEs), so some opinion state that small and medium enterprises (SMEs) are able to increase nation’s economic system from both income and employment. Institute of Indonesia Chartered Accountants created a new Financial Accounting Standards (FAS) to facilitate SMEs in making financial reports that SAK EMKM (Micro Small and Medium Entities) made more simple than SAK ETAP. The research method undertaken by the author in this paper is quantitative descriptive method using multiple linear regression analysis tool, the survey was conducted to 100 respondents of SMEs in Subang district. The data used are ordinal and interval data. Statistical methods for testing the data author used the SPSS 22 program. By using multiple linear regression analysis obtained equation Y = 2,189 + 0,091X1 + 0,031X2 + 0,418X3 + 0,163X4 - 0,047X5 + 0,004X6 + e. From the research result, it is known that social environment and cultural environment and economic variables have significant effect to knowledge level of Accounting of SMEs, while education, information / mass media, experience, and age variables have no effect on knowledge level of Accounting of SMEs. These variables simultaneously affect the knowledge level of Accounting of SMEs.
THE EFFECT OF COMPANY'S SIZE, INDUSTRIAL TYPE, PROFITABILITY, AND LEVERAGE TO SUSTAINABILITY REPORT DISCLOSURE Wanti Karlina; Sri Mulyati; Trisandi Eka Putri
JASS (Journal of Accounting for Sustainable Society) Vol 1 No 01 (2019): JUNE
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v1i01.68

Abstract

Companies that reveal sustainability reports from year to year are increasing, but the number of companies is still far behind companies that do not discloes. To encourage companies to create sustainability reports, the National Center for Sustainability Reporting (NCSR) holds the annual Sustainability Reporting Award (SRA) that have been held since 2005. This study was conducted to determine the effect of company's size, industry type, profitability, and leverage on disclosure of sustainability report. The population used in this study are companies listed in the Sustainability Reporting Award (SRA). The technique of selecting sample is using purposive sampling.Sample according to the criteria obtained 20 companies during the observation period 2014-2016. Analyzing used in this research is multiple regression and hypothesis test using t test, f test, and coefficient of determination. The results of this study indicate that industry type and leverage variables affect the disclosure sustainability report. While the variable size of the company, and profitability does not affect the disclosure sustainability report.
THE EFFECT OF PRODUCT DIVERSIFICATION STRATEGY, FINANCIAL LEVERAGE, FIRM SIZE,AND CAPITAL STRUCTURE ON PROFITABILITY Destya Aida Sofiatin; Trisandi Eka Putri; Sri Mulyati
JASS (Journal of Accounting for Sustainable Society) Vol 2 No 02 (2020): VOL 02 NO 02 Tahun 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v2i02.669

Abstract

This study aims to determine the effect of product diversification strategies, financial leverage, company size, and capital structure on profitability (Case Study of Consumer Goods Industry Sector Companies listed on the Indonesia Stock Exchange for the 2014-2018 period). In this study, using purposive sampling method, and samples that fit the criteria were 32 companies, so that 160 data were obtained on consumer goods industrial companies for the period 2014-2018. And the data were analyzed using Eviews 9 program. The method of analysis used in this research is descriptive statistical analysis, panel regression analysis and classical assumption test. The results showed the coefficient of determination R2 was 14% and the remaining 86% was explained by other variables. Partial results (t test), product diversification strategy variables and financial leverage have a positive and significant effect on profitability, firm size has a negative and significant effect on profitability. Meanwhile, capital structure has no significant effect on profitability. The simultaneous test results (F test) show that the product diversification strategy, financial leverage, company size and capital structure simultaneously affect profitability.
PENGARUH FINANCIAL LITERACY, LIFE STYLE, LOCUS OF CONTROL DAN DEMOGRAFI TERHADAP PERILAKU KONSUMTIF GENERASI MILENIAL DI KOTA SUBANG Dilasari Dilasari; Sri Mulyati; Asep Kurniawan
JASS (Journal of Accounting for Sustainable Society) Vol 2 No 02 (2020): VOL 02 NO 02 Tahun 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v2i02.671

Abstract

This study aims to determine the effect of financial Literacy, Life style, Locus of control and demographics on the consumption behavior of millennial generation in the city of Subang. Consumptive behavior is an action that prioritizes desires rather than needs, therefore consumption activities are actions taken to meet needs, if consumption is excessive, a consumptive behavior will occur.This research was conducted to the millennial generation in the city of Subang, aged 20 - 35 years in 2020. The method used in this study is a quantitative method. The number of samples in this study were 200 people, sampling using nonprobability sampling techniques with a purposive sampling approach. The data analysis technique used in this study is multiple linear regression analysis. The results of this study conclude that simultaneous financial literacy, life style, locus of control, and demographics influence the consumptive behavior of millennials in Subang City, Whereas according to the results of the hypothesis partially financial literacy variables, life style, positive and significant influence on consumptive behavior of millennial generation in Subang, locus of control variables have a negative and significant effect on consumptive behavior of millennial generation in Subang, while demographic variables (gender), and demographic (income) does not affect the consumption behavior of millennial generation in the city of Subang.
PENGARUH PENGETAHUAN KEUANGAN, PENGALAMAN KEUANGAN, TINGKAT PENDAPATAN, DAN TINGKAT PENDIDIKAN TERHADAP PERILAKU KEUANGAN Lisna Devi; Sri Mulyati; Indah Umiyati
JASS (Journal of Accounting for Sustainable Society) Vol 2 No 02 (2020): VOL 02 NO 02 Tahun 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v2i02.673

Abstract

Tujuan Penelitian ini adalah untuk mengetahui pengaruh pengetahuan keuangan, pengalaman keuangan, tingkat pendapatan, dan tingkat pendidikan terhadap perilaku keuangan keluarga. Jenis penelitian yang digunakan dalam penyusunan penelitian ini adalah kuantitatif. Data primer yang diperoleh dari responden dengan teknik pengumpulan data berupa kuesioner. Populasi dalam penelitian ini yaitu kepala keluarga di Subang dengan sampel sebanyak 120 responden. Adapun metode analisis yang digunakan adalah uji validitas dan reliabilitas. Uji Normalitas Uji Heterokedastisitas dan Uji Multikolonieritas. Uji t, Uji F dan koefisien determinasi. Hasil uji hipotesis secara parsial menunjukkan bahwa pengetahuan keuangan, tingkat pendaptan, dan tingkat pendidikan tidak berpengaruh terhadap perilaku keuanga keluarga, sedangkan pengalaman keuangan berpengaruh postif signifikan teradap perilaku keuangan keluarga. Hasil uji hipotesis secara simultan menunjukkan bahwa pengetahuan keuangan, pengalaman keuangan, tingkat pendapatan, dan tingkat pendidikan secara simultan berpengaruh positif signifikan terhadap perilaku keuangan keluarga. Berdasarkan uji T dan uji F maka hipotesis penelitian dapat diterima pada tingkat signifikansi 5%.
THE EFFECT OF FINANCIAL DISRESS ON STOCK PRICES WITH EARNINGS MANAGEMENT AS A MODERATING VARIABLE Sri Mulyati; Asep Kurniawan; Rosida Rosida
JASS (Journal of Accounting for Sustainable Society) Vol 3 No 01 (2021): JASS Edisi Juni 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v3i01.888

Abstract

The purpose of this study was to determine the effect of financial distress on stock prices with earnings management as a moderating variable. The population in this study were 41 Hotel, Restaurant and Tourism Sub-Sector Companies Listed on the Indonesia Stock Exchange (quarter 1, quarter 2, quarter 3 and quarter 4) before the COVID-19 pandemic and in 2020 (quarter 1, quarter 2, quarter 3 and quarter 4) and during the COVID-19 pandemic). Based on the purposive sampling method, the samples used were 20 companies. The hypothesis in this study was tested using multiple linear regression and MRA. The results of the first hypothesis from this study indicate that financial distress has a significant negative effect on stock prices with the results of the t-test known that the t-count value (-2.569) > t table (-1.654) and the significance level (0.011) <0.10. The results of the second hypothesis show that earnings management has a significant positive effect on stock prices with the results of the t count (1.874) > t table (1.654) and the significance level (0.063) < 0.10. The results of the third hypothesis show that earnings management as a moderating variable does not affect the effect of financial distress on stock prices, which means that earnings management does not strengthen or weaken the level of financial distress on stock prices with a significant value of 0.423 greater than the error tolerance value = 0.10
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