Article Per Year (5 Year)
p-Index From 2021 - 2026
4.112
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Akuntansi dan Pajak Agregat: Jurnal Ekonomi dan Bisnis Sebatik OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Ilmiah Manajemen Kesatuan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Buletin Poltanesa ABDI EQUATOR Jurnal Akuntansi dan Keuangan Journal of Trends Economics and Accounting Research SENTRI: Jurnal Riset Ilmiah Journal of Innovation in Management, Accounting and Business PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Akuntansi, Keuangan dan Perpajakan Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi International Journal of Economics Studies Akurasi JIMEKA
Sari Rusmita
Unknown Affiliation
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 37 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 37 Documents
Search

 1   2   3   4 
The Influence of Profitability, Accounting Conservatism, and Leverage on Earnings Quality with Company Size as The Moderating Variable Jennifer, Miranda; Fahmi, Muhammad; Rusmita, Sari
Agregat: Jurnal Ekonomi dan Bisnis Vol. 8 No. 1 (2024)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol8.i1/15503

Abstract

Profit information provides the needs for stakeholders in assesing management’s success and company’s profit targets. This research intends to examine the influence of profitability, accounting conservatism, and leverage on earnings quality, also the moderating role of company size. The study object was conducted at Non-Cyclical Consumer Companies on the BEI from 2018-2022. The research method uses moderated regression analysis using Eviews version 10. The test results show that profitability and accounting conservatism negatively impact earnings quality, while leverage has no effect. Company size is unable to play the moderating role to affect profitability, accounting conservatism, and leverage on earnings quality.
ANALISIS PENGARUH SALES GROWTH DAN PROFITABILITAS TERHADAP TAX AVOIDANCE Kristiani, Vincentia Sekar Ganjur Woro; Rusmita, Sari; Fahmi, Muhammad
ABDI EQUATOR Vol 3, No 2 (2023): SEPTEMBER 2023
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v3i2.71371

Abstract

This study aims to determine and examine the effect of sales growth and profitability on tax avoidance. this research uses quantitative methods. The sample used is secondary data in the form of annual reports of industrial sector companies for the period 2017-2021 which comes from the Indonesia Stock Exchange (IDX) website with the sampling technique using purposive sampling method. After selecting a sample based on certain criteria, 15 companies were obtained which will be analyzed with a period of 5 years. The data analysis used in this research is multiple linear regression analysis using data processing program tools in the form of SPSS version 24 and Microsoft Excel 2019. Based on the results of this study, it shows that sales growth has no effect on tax avoidance and profitability has a negative effect on tax avoidance.
Accountability and Transparency of Village Fund Budget Management Warna, Warna; Hamzani, Umiaty; Rusmita, Sari
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): JIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v12i5.2803

Abstract

The village is the smallest organization in the state government so that it cannot be separated from the government's attention so that the village is given the authority to manage several matters related to its own regional autonomy such as the management and planning of village funds, but in implementing these two things must be in accordance with the regulations of the Republic of Indonesia. The purpose of this study is to find out how the implementation of accountability and transparency in Batu Makjage village is. The approach used in this study is qualitative research. Data was collected using observation, interviews, and document studies. The types of data used are primary data and secondary data where primary data is obtained through interviews, observations and also documentation studies, namely several people who are considered sufficient as sources of information or data. Secondary data was obtained from several documents in the Batu Makjage village office including the Report Document on the realization of the implementation of the village revenue and expenditure budget for the final semester of the 2023 budget year. The results of the study show that the management of the village fund budget in this village has met the regulations and is in accordance with existing procedures, namely with accountability and transparency which is indicated by community participation and ease of accessing information related to planning and management of village funds.
The Influence of Service and Religiosity on Taxpayer Compliance with Tax Sanctions as a Moderating Variable in MSMEs in Singkawang City Nanang, Nanang; Hamzani, Umiaty; Yantiana, Nella; Noviarty, Helisa; Rusmita, Sari
Sebatik Vol. 28 No. 2 (2024): December 2024
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v28i2.2487

Abstract

This study aims to analyze the influence of tax services and religiosity on the tax compliance of MSMEs in Singkawang City, with tax sanctions as a moderating variable. Tax compliance is a critical concern for the government, particularly in increasing state revenue from taxes, especially from the MSME sector. This research adopts a quantitative approach using a survey method involving 96 MSME actors in Singkawang City who are registered as taxpayers. Data were analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method with SmartPLS. The findings reveal that tax services and religiosity have a significant positive effect on taxpayer compliance, indicating that high-quality tax services and strong religiosity can encourage greater compliance. Additionally, tax sanctions significantly impact compliance, showing that strict sanctions can enhance taxpayer adherence. However, tax sanctions do not moderate the relationship between tax services or religiosity and taxpayer compliance. This study concludes that to improve tax compliance among MSMEs, tax authorities should focus on enhancing service quality and reinforcing moral education through religiosity. Meanwhile, tax sanctions remain essential as a control mechanism, even though they do not consistently strengthen the relationship between services, religiosity, and compliance.
Pengaruh Profitabilitas dan Firm Size Terhadap Kualitas Laba dengan Good Corporate Governance Sebagai Variabel Moderasi Mawarid, Husnul; Yantiana, Nella; Noviarty, Helisa; Rusmita, Sari
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 16 No 2 (2024): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v16i2.202403

Abstract

Industri makanan dan minuman memainkan peran penting dalam perekonomian, tetapi mereka menghadapi masalah untuk mempertahankan laba yang baik, yang dapat memengaruhi kepercayaan investor. Tujuan dari penelitian ini adalah untuk mempelajari bagaimana ukuran dan profitabilitas suatu perusahaan mempengaruhi kualitas laba, serta bagaimana peran moderasi Good Corporate Governance (GCG) dalam mempengaruhi hubungan ini. Dengan sampel dari tiga belas perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia dari tahun 2019 hingga 2023, penelitian ini menggunakan pendekatan kuantitatif. Perangkat lunak SmartPLS 4.0 digunakan untuk melakukan analisis dengan Partial Least Squares (PLS). Hasil menunjukkan bahwa ukuran perusahaan berpengaruh negatif, tetapi profitabilitas berpengaruh positif terhadap kualitas laba. Namun, moderasi GCG tidak memiliki dampak yang signifikan pada hubungan ini. Menurut penelitian ini, profitabilitas dan ukuran perusahaan dalam kualitas laba sangat penting bagi investor dan regulator untuk menilai kinerja perusahaan. Penelitian selanjutnya disarankan untuk mengeksplorasi variabel moderasi lain dan memperluas sampel pada sektor industri lain.
PENGARUH TINGKAT KESEHATAN BANK TERHADAP KUALITAS LABA DENGAN CKPN SEBAGAI VARIABEL MODERASI SETELAH PENERAPAN PSAK 71 Ramadani, Ramadani; Haryono, Haryono; Yantiana, Nella; Noviarty, Helisa; Rusmita, Sari
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 7, No 2 (2024): NOVEMBER
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v7i2.2448

Abstract

Kualitas laba dan kinerja keuangan yang tercermin melalui laporan keuangan menjadi salah satu indikator untuk mencerminkan tingkat kesehatan suatu bank, pendekatan risiko menjadi acuan dari regulator dalam pengukurannya yang dikenal dengan metode RGEC. Sejalan dengan implementasi standar akuntansi baru yaitu PSAK 71, diharapkan bank memiliki ketahanan terhadap perubahan kondisi ekonomi yang penuh dengan ketidakpastian agar bank memiliki tingkat kesehatan yang tetap baik dan mampu bertahan dalam keadaan krisis ekonomi dengan membentuk cadangan kerugian lebih awal atau diekspektasikan dari kredit maupun instrumen keuangan lain yang dimiliki oleh bank. Penelitian ini bertujuan untuk mengetahui pengaruh tingkat kesehatan bank terhadap kualitas laba dengan cadangan kerugian penurunan nilai (CKPN) sebagai variabel moderasi setelah penerapan PSAK 71. Pendekatan yang dilakukan ialah kuantitatif dengan bentuk penelitian asosiatif berjumlah 24 sampel dengan menggunakan data sekunder berupa laporan keuangan Bank Pembangunan Daerah Konvensional di Indonesia tahun 2020-2023. Hasil penelitian secara statistik menunjukkan adanya pengaruh signifikan LDR, GCG, NIM, dan CAR secara simultan terhadap kualitas laba dan CKPN mampu memperkuat hubungan itu sebagai variabel moderasi
Pengaruh Profitabilitas, Ukuran Perusahaan, Tangibility, Risiko Bisnis terhadap Struktur Modal pada Perusahaan Indeks SRI-KEHATI Givari, Muhammad Arbiant; Yantiana, Nella; Rusmita, Sari; Noviarty, Helisa
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 3 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i3.1014

Abstract

This research aims to explore how the capital structure of companies with a strong commitment to sustainability can be influenced by factors such as profitability, firm size, tangibility, and business risk. These companies support environmental sustainability initiatives. This study is included in the category of quantitative research. The Data used is secondary data. The population in this study consists of companies listed on the Indonesia Stock Exchange and included in the Sustainable and Responsible Investment (SRI)-KEHATI index over a five-year period, from 2019 to 2023. The sampling technique used is purposive sampling based on specific criteria, resulting in 11 companies selected as the research sample. The number of observations used is 55. Data analysis techniques using Structural Equation Modeling Partial Least Squares (SEM-PLS). The results indicate that the capital structure of the studied companies is not influenced by profitability and business risk, but it is significantly influenced by tangibility and firm size.
Pengaruh Financial Distress, Komite Audit dan Pergantian Auditor Terhadap Ketepatan Waktu Pelaporan Keuangan Nurhaniza; Tiya Nurfauziah; Sari Rusmita
Journal of Trends Economics and Accounting Research Vol 5 No 1 (2024): September 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i1.1503

Abstract

The purpose of this study is to investigate and evaluate the effects of audit committees, financial crisis, and auditor turnover on the promptness of financial reporting. This study's focus is on energy-related companies that mine and are listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023—a total of 19 issuers. This study makes use of secondary data, with 57 samples chosen as a result of purposive sampling techniques. The selection of the sample is predicated on particular attributes. Using SPSS version 29 as the analytic tool, the analysis is carried out by applying logistic regression and descriptive statistical methods. Regression coefficient values of 0,062 show that there is no relationship between financial difficulties and the timely submission of financial statements and level of significance of 0,575 > 0,05. As a result, there is a slight but positive correlation between the financial distress variable and the promptness of financial reporting. With a regression value of -3,886 and a significance value of 0,002, which is less than 0,05, the audit committee does not infer the timeliness of financial reporting. When taken into partial consideration, it is noted that the audit committee might have a negative and considerable impact on the timely submission of financial reports. With a regression value of 1,637 and a significance of 0,169 > 0,05, it is clear that, when taken into partial consideration, the change in the auditor may have a positive but non-significant impact on the timeliness of financial reporting. However, the change in the auditor does not appear to have any effect on the timeliness of financial reporting.
The Influence of Motivation, Financial Literacy, and Minimum Capital on Accounting Students’ Investment Interest at Tanjungpura University Amelia, Cindy; Puspitasari, Ayu; Rusmita, Sari
International Journal of Economics Studies Vol. 2 No. 1 (2025): International Journal of Economics Studies
Publisher : Raudhah Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/a6qgp662

Abstract

This research focuses on identifying the impact of investment motivation, financial literacy, and minimum investment capital on students' interest in investing in the capital market. This research utilizes primary data collected through questionnaires. The research subjects were active accounting students at Tanjungpura University. The research population used purposive sampling techniques, finally getting 90 students who had taken courses on investment and capital markets. The research utilizes a quantitative approach, by processing data using SPSS version 25. The findings from the research show that investment motivation has a positive influence on students' interest in investing in the capital market, while financial literacy and minimum investment capital have no significant influence.
Factors Affecting Profit Quality With Company Size as a Moderating Variable Huda, Nurul; Muhsin, Muhsin; Kurniawan, Rudi; Espa, Vitriyan; Rusmita, Sari
Sebatik Vol. 29 No. 1 (2025): June 2025
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v29i1.2572

Abstract

This study aims to analyze the factors that influence earnings quality with company size as a moderating variable at Regional Development Banks (BPD) in Indonesia during the period 2019-2023. The factors tested in this study include capital structure, profitability, and liquidity. This study uses a quantitative method with a moderated regression approach. The data used are secondary data obtained from the annual financial reports of BPDs registered during the study period. The research sample was obtained through a purposive sampling technique, with a final sample size of 110 observations. The results of the study indicate that capital structure, profitability, and liquidity have a significant effect on earnings quality. An optimal capital structure can improve earnings quality, while high profitability indicates a better internal control system and more transparent accounting practices. In addition, companies with high liquidity have better financial flexibility, so they can avoid financial pressure and reduce the potential for earnings manipulation. Moderation analysis shows that company size is able to moderate the effect of capital structure and liquidity on earnings quality, but does not moderate the effect of profitability on earnings quality.
Co-Authors Amadea Marta Damayanti Andika Andika Angkawijaya, Riky Ansari, Monica Juwanda Ardimansyah Ardimansyah Ayu Puspitasari, Ayu Azzahrah, Dynda Shafiyah Bistari Cindy Amelia, Cindy Dasela, Tarina Destriani, Mutiara Dzikri, Abu Hannan Elbawati, Anjula Elyta Elyta Givari, Muhammad Arbiant Hamzani, Umiaty Haryono Haryono Helisa Noviarty Helmi, Syarif M. Hermansyah Hermansyah Husnul Mawarid Ikhsan, Syarbini Indra, Sukma Islahiyah, Djihan Jamaliah Jamaliah Jennifer, Miranda Juanda Astarani Karpriana, Angga Permadi Khristina Yunita Kristiani, Vincentia Sekar Ganjur Woro Laksamana, Rio Lasmi, Sri Lilis Natalia MUHAMMAD FAHMI Muhsin Muhsin Nadya Eka Putri nanang nanang Napitupulu, Fransius Nella Yantiana Nina Febriana Dosinta Nurhaniza Nurul Huda Perdana, Ariefanda Iqbal Ramadani, Ramadani Rezkitasari, Winda Rio Laksamana Rosyadi, Rosyadi Rudi Kurniawan Rudy Kurniawan Rusliyawati Sabri Sukma Indra Surianti Surianti, Surianti Tiya Nurfauziah Tomi Sutoro Valentino, Gland William Veithzal Rivai Zainal Vitriyan Espa Warna, Warna Yantiana, Nella Yolanda, Angela