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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 Economics, Entrepreneurship, Management Business and Accounting Kajian Akuntansi 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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THE EFFECT OF STOCK SELECTION SKILL, MARKET TIMING ABILITY, TURNOVER RATIO AND CASH FLOW ON SHARIA MUTUAL FUNDS PERFORMANCE (Case Study of Sharia Mutual Fund Companies Registered in OJK for the Period of 2011-2014) Mega Mustika Sari; Sri Mulyati; Estu Widarwati
JABI (Journal of Accounting and Business Issues) Vol. 1 No. 1 (2019): VOL 01 NO 01 2019
Publisher : STIESA Press

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Abstract

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.
THE EFFECT OF SHARE RETURN, STOCK RISK, STOCK PRICE AND TRADE VOLUME OF BID-ASK SPREAD (Study of Companies Listed in Jakarta Islamic Index (JII) for 2012-2014 Period) Novyasari Suchi Hendryati; Sri Mulyati; Indah Umiyati
JABI (Journal of Accounting and Business Issues) Vol. 1 No. 1 (2019): VOL 01 NO 01 2019
Publisher : STIESA Press

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Abstract

This study aims to determine the impact of stock returns, stock risk, stock price and trading volume of the bid-ask spread.This study was performed on companies listed in the Jakarta Islamic Index (JII) during the years 2012 to 2014. Sampling premises of population conducted by purposive sampling method. Samples according to the criteria that as many as 78 companies . The statistical tool used in this study is Eviews 8.1. The results found in this study that by simultan return stock, stock risk, stock price and trading volume significantly influence the bid-ask spread. Partially only variable stock returns and stock prices which have a significant influence on the bid-ask spread. While the risk of stock and trading volume have no influence on the bid-ask spread.
THE INFLUENCE OF SUSTAINABILITY REPORT AND FINANCIAL PERFORMANCE ON THE PROFITABILITY OF SHARIA BANKING COMPANIES REGISTERED IN INDONESIA AND MALAYSIA, 2021-2023 Sri Mulyati; Yuli Agisna; Panji Agnyoto
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 6 No. 2 (2025)
Publisher : STIESA Press

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This research aims to examine the influence of sustainability reports and financial performance on profitability. The population in this study consists of banking sector companies registered in Indonesia and Malaysia in 2021-2023. This research uses multiple regression analysis using the EVIEWS 12 program using quantitative descriptive methods, namely by describing data and facts from the results of Sustainability Report calculations using the Sustainability Report Disclosure Index (SRDI), Financial Performance using ROE and Profitability. measured using Return On Assets (ROA). The research results show that the independent variable Sustainability Report (SR) has no effect on the dependent variable Profitability, but Financial Performance has an effect on the dependent variable profitability.
MEMBANGUN KESADARAN DAN LITERASI PAJAK SISWA DAN MAHASISWA MELALUI SOSIALIASI PAJAK PADA KEGIATAN TAX GOES TO CAMPUS Indah Umiyati; Icih Icih; Sri Mulyati; Asep Kurniawan; Bambang Sugiharto; Trisandi Eka Putri
Gapura (Garba Pembangunan Masyarakat) Vol. 3 No. 2 (2026): Februari
Publisher : STIESA-PRESS

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Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk membangun kesadaran dan meningkatkan literasi perpajakan di kalangan siswa dan mahasiswa melalui program Tax Goes to Campus. Kegiatan dilaksanakan oleh Program Studi Akuntansi STIE Sutaatmadja bekerja sama dengan KPP Pratama Subang dengan sasaran siswa SMK di Kabupaten Subang dan mahasiswa Program Studi Akuntansi STIE Sutaatmadja. Metode pelaksanaan menggunakan pendekatan edukatif dan partisipatif melalui sosialisasi tatap muka yang disertai diskusi interaktif dan studi kasus sederhana yang relevan dengan kehidupan sehari-hari. Materi yang disampaikan meliputi pengenalan pajak, fungsi dan manfaat pajak, jenis-jenis pajak, serta peran generasi muda dalam mendukung kepatuhan pajak di era digital. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terhadap konsep dasar perpajakan serta perubahan sikap yang lebih positif terhadap pajak sebagai bentuk kontribusi warga negara. Peserta juga menunjukkan partisipasi aktif selama kegiatan dan kesadaran awal untuk memenuhi kewajiban perpajakan di masa mendatang. Kegiatan ini menegaskan bahwa program Tax Goes to Campus merupakan model pengabdian kepada masyarakat yang efektif, aplikatif, dan berkelanjutan dalam membangun budaya sadar pajak di lingkungan pendidikan.
Strengthening Firm Value through ESG Assurance, Internal Audit, and Enterprise Risk Management: Asessing Audit Quality as Potential Boundary Condition Icih; Sulis Setiawati; Norhanizah Johari; Sri Mulyati
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i4.1072

Abstract

Purpose – This study examined the influence of ESG assurance, internal audit and  enterprise risk management on firm value and analyzed the role of audit quality as a moderating variable. The study was conducted on basic materials companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period, using agency theory and signaling theory. Design/methodology/approach – The research employed a quantitative method. The sample was selected using purposive sampling within the basic materials sector. Firm value was measured using Tobin's Q, ESG assurance was measured using the existence of external assurance, internal audit implementation was proxied by its implementation indicators, ERM was measured using a strategy-based and operations-based index, and audit quality was measured using the reputation of the Public Accounting Firm. Data were analyzed using moderated regression analysis (MRA). Finding/Results – The F-test results demonstrate that the regression model is overall statistically significant in explaining firm value. Individually, however, only internal audit implementation exerts a significant positive effect on firm value, whereas ESG assurance and ERM do not exhibit partial significance. This indicates that the simultaneous significance of the model is primarily driven by the robust individual contribution of internal audit practices. Originality/Value – This study contributes to the governance and sustainability literature by providing evidence from the basic materials sector, a high-risk and capital-intensive industry. The findings highlight the importance of internal audit implementation as a governance mechanism that is directly valued by investors, while ESG assurance and ERM appear to have limited individual relevance in market valuation. The results also suggest that governance mechanisms may be more effective when implemented collectively rather than separately. Practical implications emphasize the need for stronger integration between internal audit, risk management, and sustainability practices, while regulators may consider enhancing ESG reporting standards to improve transparency and comparability.
SUSTAINABLE TAX STRATEGY AND FIRM VALUE: CASE OF INDONESIA SHARIA STOCK INDEX Indah Umiyati; Lestyo Sasono Wijito; Sri Mulyati; Bambang Sugiharto
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 8 No. 01 (2026): Juli
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v8i01.1750

Abstract

Penelitian ini bertujuan menganalisis pengaruh Sustainable Tax Strategy (STS) terhadap nilai perusahaan pada perusahaan yang tergabung dalam Indeks Saham Syariah Indonesia (ISSI). Berbeda dengan penelitian terdahulu yang umumnya menggunakan Effective Tax Rate (ETR) satu periode sebagai proksi strategi pajak, penelitian ini mengadopsi konsep Sustainable Tax Strategy yang mengukur konsistensi strategi perpajakan melalui stabilitas Effective Tax Rate selama periode 2022–2025. Penggunaan periode tersebut didasarkan pada pemberlakuan tarif Pajak Penghasilan Badan sebesar 22% sejak tahun 2022 sehingga pengukuran STS tidak dipengaruhi oleh perubahan tarif pajak. Penelitian menggunakan data perusahaan ISSI tahun 2025 dengan sampel sebanyak 172 perusahaan. Analisis dilakukan menggunakan metode Ordinary Least Squares (OLS) dengan mengendalikan Effective Tax Rate tahun berjalan, Effective Tax Rate tahun sebelumnya, ukuran perusahaan, umur perusahaan, return on assets, net profit margin, dan leverage. Hasil penelitian menunjukkan bahwa pada kelompok perusahaan dengan nilai STS ? 22%, STS berpengaruh positif terhadap nilai perusahaan, sedangkan ETR tahun berjalan dan ETR tahun sebelumnya tidak berpengaruh. Sebaliknya, pada kelompok perusahaan dengan nilai STS > 22%, STS tidak berpengaruh terhadap nilai perusahaan, sedangkan ETR tahun sebelumnya berpengaruh negatif terhadap nilai perusahaan. Temuan ini menunjukkan bahwa investor lebih menghargai konsistensi strategi perpajakan dibandingkan efisiensi pajak jangka pendek ketika perusahaan mampu mempertahankan strategi pajak yang berkelanjutan. Namun, ketika keberlanjutan strategi pajak menurun, investor lebih merespons informasi pajak jangka pendek. Penelitian ini memperluas literatur mengenai strategi perpajakan dengan memperkenalkan Sustainable Tax Strategy sebagai ukuran alternatif berbasis konsistensi jangka panjang serta memberikan implikasi bahwa keberlanjutan strategi perpajakan merupakan faktor penting dalam meningkatkan nilai perusahaan.
THE SUSTAINABILITY REPORT MODERATES THE FACTORS THAT AFFECT THE COMPANY'S VALUE IN FOOD AND BEVERAGE COMPANIES IN ASEAN Sri Mulyati; Trisandi Eka Putri; Dinda Nursely; Bambang Sugiharto; Asep Kurniawan
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.7261

Abstract

This study aims to find out how the influence of Profitability, Liquidity, Company Size on Company Value with Sustainability Report as a moderation variable. The indicators in this study are Profitability measured using Return On Asset, Liquidity using Current Ratio, Company Size using Total Asset LN, Company Value using Price to Book Value, and Sustainability Report using SDRI. The population used in this study is food and beverage subsector companies registered in ASEAN for the 2021-2023 period. This research is a quantitative type of research with a sample selection method using purposive sampling techniques, and a research sample of 267 data was obtained. The analysis methods used in this study are panel data regression analysis and Moderated Regression Analysis (MRA). The results of the study show that the variables Profitability and Liquidity have a positive effect on Company Value, while Company Size has no effect on Company Value. In addition, the Sustainability Report is able to moderate Profitability and Liquidity to Company Value but is unable to moderate Company Size to Company Value.
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 Dinda Nursely Erlina Erlina Estu Widarwati Eviana Putri Fauzan As Shidik Feby Pebriani Frini Nurtina Dewi Gunawan Jamaludin Icih Icih Icih Ika Nurbaeti Indah Umiyati Indah Umiyati Indri Dwidya Nurmalawaty Wat Indri Widianti Ineu Dewi Santika Kartika Merdeka Wati Kurniawan, Asep Laksono Trisnantoro Lestyo Sasono Wijito Lisna Devi Lita Tribuana Mega Mustika Sari Mega Mustika Sari Muhammad Rafli Gindara Neneng Karyati Norhanizah Johari 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 Sulis Setiawati Syifa Ariella Putri Trisandi Eka Putri Ummah, Feby Farichatul Virly Ramdhani Wanti Karlina Yosi Febriani Yuli Agisna