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All Journal Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Riset Bisnis dan Manajemen Tirtayasa ACCRUALS (Accounting Research Journal of Sutaatmadja) JASS (Journal of Accounting for Sustainable Society) TSARWATICA (Islamic Economic, Accounting, and Management Journal) Mestaka: Jurnal Pengabdian Kepada Masyarakat Journal of Taxation Analysis and Review JABI (Journal of Accounting and Business Issues) Gapura (Garba Pembangunan Masyarakat)
Sri Mulyati
Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Environmental Science Languange, Linguistic, Communication & Media Mechanical Engineering Social Sciences Other

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EFFECT OF INVESTMENT OPPORTUNITY SET (IOS), FIRM SIZE, LIQUIDITY AND LEVERAGE ON EARNING QUALITY IN PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2014-2019 Sri Mulyati; Indah Umiyati; Frini Nurtina Dewi
JASS (Journal of Accounting for Sustainable Society) Vol 3 No 02 (2021): JASS Edisi DESEMBER 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v3i02.889

Abstract

The purpose of this study was to determine the effect of the investment opportunity set (ios), firm size, liquidity and leverage on earnings equity. The independent variable in this study is the investment opportunity set will be measured using the ratio of market value to book value of equity, firm size will be measured using log size, liquidity will be measured using the current ratio, leverage will be measured using the debt ratio and the dependent viariable in this study is earning quality will be measured using the reatio of cash flow from operations to net operating income. This study uses secondary data from the annual financial statement listed on the indonesia stock exchange. The population in this study are property and real estate companies listed on the indonesia stock exchange for the period 2014-2019. Of the 66 companies in the property and real estate category listed on the indonesia stock exchange, there are 35 companies for which all data are available related to the variables used in this research criteria. The method used in this study to determine the research sample is purposive sampling method. The test tool used is using panel data with the help of the eviews 9. The conclusion in this study is that the investment opportunity set, firm size, liquidity and leverage have a positive effect on earning quality. Suggestions for future researchers to add other independent variables that have more influence on earnings quality and use different measurement
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN REAL INTEREST RATE TERHADAP FINANCIAL DISTRESS Trisandi Eka Putri; Sri Mulyati; Amelia Nurbayanti
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.v3i01.897

Abstract

In this study, the aim of this research is to determine the effect of the ratio of profitability, liquidity, leverage and real interest rate on financial distress in various industrial sector companies listed on the Indonesia Stock Exchange for the period 2017-2019. With this research, it is hoped that it can provide new knowledge related to financial distress in a company. The independent variables used in this study are the ratio of profitability to the proxy of ROA, liquidity with the proxy of the current ratio, leverage with the proxy debt ratio, and the real interest rate. Meanwhile, the dependent variable used is financial distress. The method of measurement in determining financial distress in this study uses the springate method (S-score). The analytical tool in this study using logistic regression analysis. The sample in this study were 37 companies which were taken by purposive sampling technique in a span of 3 years, so that the number of observational data was 111. Based on the results of this study using logistic regression analysis, namely the profitability ratio proxied by ROA partially has a negative and insignificant effect on financial distress, the liquidity ratio proxied by CR partially has a negative and significant effect on financial distress. partial has no positive and significant impact on financial distress, partially real interest rate has a negative and significant effect on financial distress, profitability ratio (ROA), liquidity (current ratio), leverage (debt ratio), and real interest rate simultaneously have a significant effect against financial distress.
THE EFFECT OF SHARIA ACCOUNTING KNOWLEDGE, RELIGIUSITY, STUDENT'S PERCEPTION, MOTIVATION ON STUDENT'S INTEREST IN CAREER IN SHARIA FINANCIAL INSTITUTIONS (Empirical Studies in West Java Accounting Study Program Students) Asep Kurniawan; Fauzan As Shidik; Sri Mulyati
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 3 No. 2 (2022)
Publisher : STIESA Press

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Abstract

The rapid development of the business world provides diverse job opportunities for the workforce, especially progress in the sharia business world in Indonesia, of course, it will continue to be accompanied by adequate infrastructure, including experts in the field of sharia business it self. The purpose of this study was to determine the relationship between knowledge of sharia accounting, religiosity, student perceptions and motivation to the interest of accounting students to have a career in sharia institutions. The context in this study is accounting students at universities in West Java. This study uses quantitative research methods using questionnaires. The sample selection used by the researcher is a random sampling technique This study aims to examine whether there is a relationship between Islamic accounting knowledge, religiosity, student perceptions, and motivation, on student interest in a career in Islamic financial institutions. This research was conducted by examining a sample of 210 students who were in West Java in 2022. The research method used in this study was survey research directly to the field and via whatsapp
Pengaruh Literasi Keuangan, Kontrol Diri, Konformitas Hedonis, Penggunaan Electronic Money, Gaya Hidup dan Lingkungan Teman Sebaya Terhadap Perilaku Konsumti Asep Kurniawan; Sri Mulyati; Lita Tribuana
JASS (Journal of Accounting for Sustainable Society) Vol. 4 No. 02 (2022): JASS Edisi Desember 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v4i02.1011

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan, kontrol diri, konformitas hedonis, penggunaan electronic money, gaya hidup dan lingkungan teman sebaya secara parsial dan simultan. Data yang digunakan dalam penelitian ini adalah data primer dengan cara penyebaran kuesioner. Metode yang digunakan dalam pengambilan sampel adalah metode non probability sampling dengan teknik purposive sampling dan jumlah sampel dalam penelitian ini berjumlah 202 responden yang merupakan mahasiswa jurusan Akuntansi yang berkuliah di Universitas yang berada di Jawa Barat. Data tersebut diolah menggunakan metode uji asumsi klasik, analisis linear berganda, uji t dan uji F. Hasil penelitian menunjukan bahwa secara parsial (uji t), variabel literasi keuangan dan konformitas hedonis tidak berpengaruh terhadap perilaku konsumtif. Sedangkan variabel kontrol diri, penggunaan electronic money, gaya hidup dan lingkungan teman sebaya berpengaruh terhadap perilaku konsumtif. Hasil secara simultan (uji F) menunjukan bahwa literasi keuangan, kontrol diri, konformitas hedonis, penggunaan electronic money, gaya hidup dan lingkungan teman sebaya berpengaruh secara simultan terhadap perilaku konsumtif.
ANALYSIS OF MUDHARABAH FINANCING AND MUSYARAKAH FINANCING OF ISLAMIC COMMERCIAL BANKS IN INDONESIA BEFORE AND DURING THE COVID-19 PANDEMIC Sri Mulyati; Bambang Sugiharto; Syifa Ariella Putri; Annisa Putri Kartini
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 4 No. 2 (2023)
Publisher : STIESA Press

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Abstract

This study aims to determine the development of mudharabah financing and musyarakah of Islamic commercial banks before and during the Covid-2019 pandemic and whether there are differences in mudharabah financing and musyarakah of Islamic commercial banks in Indonesia before and during the Covid-19 pandemic. This study used samples on Islamic commercial banks registered with the Financial Services Authority with conditions before (2018-2019 period) and during the Covid-19 pandemic (2020-2021 period). The data used in the study were secondary data with data collection techniques using online data tracing and analyzed using a quantitative descriptive method that compared data on mudharabah financing and islamic commercial bank musyarakah before and during the Covid-19 pandemic on annual financial statements and tested using a test tool, namely a paired sample t-test. The results of this study can be concluded that the development of mudharabah financing and musyarakah of Islamic commercial banks before and during the Covid-2019 pandemic experienced fluctuating developments. Then there is no significant difference between mudharabah and musyarakah financing of Islamic commercial banks in Indonesia before and during the covid-19 pandemic.
THE INFLUENCE OF CAPITAL INTENSITY, SALES GROWTH, LAVERAGE, AND OPERATING CAPACITY ON COMPANY FINANCIAL DISTRESS: (Case Study on Transportation & Logistics Sector Companies Listed on the IDX 2017-2021) Sri Mulyati; Feby Pebriani
JASS (Journal of Accounting for Sustainable Society) Vol. 5 No. 01 (2023): JASS Edisi Juni 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v5i01.1091

Abstract

The purpose of this study was to examine the effect of Capital Intensity, Sales growth, Leverage and Operating Capacity on the financial distress of transportation & logistics companies listed on the Indonesia Stock Exchange in 2017-2021. This study uses quantitative methods on secondary data from the company’s annual financial reports. The measurement method for financial distress in this study uses the Altman method (Z-Score). The data analysis technique used is multiple linear regression with the help of IBM SPSS 22. The results reveal that partialy Capital Intensity has a significant negative effect on financial distress, Sales growth has on effect on financial distress, leverage has a significant negative effect on financial distress, and operating capacity no effect on financial distress. the simultaneous results show that capital intensity, sales growth, leverage and operating capacity have a significant effect on financial distress.
EFFECT OF LEVERAGE, PROFITABILITY, INTENSITY OF FIXED ASSETS, INVENTORY INTENSITY AND INDEPENDENT COMMISSIONER ON TAX AGGRESSIVENESS (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2015 – 2019) Erlina Erlina; Indah Umiyati; Sri Mulyati
Journal of Taxation Analysis and Review Vol. 3 No. 1 (2022): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v3i1.1205

Abstract

This study aims to examine whether there is a relationship between Leverage, Provitability, Fixed Asset Intensity, Inventory Intensity and Independent Commissioner on Tax Aggressiveness. This research was conducted by examining the annual reports of manufacturing companies listed on the Indonesian stock exchange for the period 2015 – 2019. The research method used in this study is a causal associative quantitative study. Hypothesis testing using the Econometric Views (E-Views) application The results show that leverage, fixed asset intensity, inventory intensity and independent commissioners have a positive effect on tax aggressiveness, while profitability has a negative effect on tax aggressiveness.
THE EFFECT OF THIN CAPITALIZATION, EXECUTIVE CHARACTER AND FIRM SIZE ON TAX AVOIDANCE (Empirical Study on Property, Real Estate and Construction Companies Listed on the Indonesia Stock Exchange 2016-2020) Muhammad Rafli Gindara; Indah Umiyati; Sri Mulyati
Journal of Taxation Analysis and Review Vol. 4 No. 1 (2023): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v4i1.1222

Abstract

The purpose of this study was to examine the effect of thin capitalization, executive character and firm size on tax avoidance. This study uses a population of construction and real estate companies listed on the Indonesia Stock Exchange for the period 2016 – 2020. The sampling method used is purposive sampling. Hypothesis testing used in this study used panel data regression analysis. The research method used in this research is a quantitative research. Hypothesis testing using the E Views 9 application. The results show that the Thin Capitalization variable has a positive effect on tax avoidance, while the executive character and company size variables have no effect on tax avoidance.
THE EFFECT OF PROFITABILITY AND CORPORATE GOVERNANCE ON TAX AVOIDANCE (Empirical Study on Mining Companies and Basic Industry and Chemical Companies Listed on the Indonesia Stock Exchange for the period 2016 - 2020) Ineu Dewi Santika; Indah Umiyati; Sri Mulyati
Journal of Taxation Analysis and Review Vol. 4 No. 2 (2024): Februari
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v4i2.1225

Abstract

The purpose of this study is to examine the effect of profitability and corporate governance on tax avoidance. Corporate governance in this study is measured by proxy independent commissioners, audit quality, and managerial ownership. This study uses a population of Mining Companies and Basic Industry and Chemical Companies Listed on the Indonesia Stock Exchange for the period 2016 - 2020. The method of determining the sample used is purposive sampling. Hypothesis testing used in this study used panel data regression analysis. The results of this study indicate that the variables of profitability and managerial ownership have a significant positive effect on tax avoidance, while the independent commissioner and audit quality variables have no significant effect on tax avoidance.
Pelatihan Menggunakan Aplikasi Akuntansi Digital Sederhana (LAMIKRO) Pada UMKM Kabupaten Subang Sri Mulyati; Icih Icih; Bambang Sugiharto; Daeng M. Nazier; Trisandi Eka Putri
MESTAKA: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2024): April 2024
Publisher : Pakis Journal Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58184/mestaka.v3i2.322

Abstract

The purpose of the service is to educate and improve the quality of MSME business actors in Subang Regency in terms of bookkeeping, accounting records, and digital financial reporting through the LAMIKRO application. Thus, the financial statements prepared can be well organized. The method applied in this program begins with conducting interviews, observations and sharing knowledge about how to use a simple digital accounting application using the LAMIKRO application. The results of this service show that there are still many MSME actors who record financial statements manually, even some of them are still unable to make financial reports. Therefore, this service is carried out to facilitate the recording of financial statements for these MSME actors.
Co-Authors Aes Sulastri Amelia Nurbayanti Annisa Putri Kartini Aprillia Verra Puspita Asep Kurniawan Asep Kurniawan Bambang Sugiharto Bambang Sugiharto Bambang Sugiharto Bambang Sugiharto Daeng M. Nazier Dede Sevi Destya Aida Sofiatin Devi Citravury Dilasari Dilasari Erlina Erlina Estu Widarwati Eviana Putri Fauzan As Shidik Feby Pebriani Frini Nurtina Dewi Gunawan Jamaludin Icih Icih Ika Nurbaeti Indah Umiyati Indah Umiyati Indri Dwidya Nurmalawaty Wat Indri Widianti Ineu Dewi Santika Kartika Merdeka Wati Kurniawan, Asep Laksono Trisnantoro Lisna Devi Lita Tribuana Mega Mustika Sari Mega Mustika Sari Muhammad Rafli Gindara Neneng Karyati Novyasari Suchi Hendryati Nur Khalimatusadiah Nurlaila Maesaroh Othman, Nur’Ayyshah Hui Panji Agnyoto Prini Nurtina Dewi Putri Rizki Syafitri Putri, Trisandi Eka Rika Nandini Risma Nuraeni Rosida Rosida Silpia Eka Fitri Patonah Sopyan Yahya Suci Ramadani Syifa Ariella Putri Trisandi Eka Putri Ummah, Feby Farichatul Virly Ramdhani Wanti Karlina Yosi Febriani Yuli Agisna