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PENGARUH FINANCIAL DISTRESS DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016 – 2019 Mishelei Loen, SE., M.Si.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 2 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i2.541

Accounting conservatism is a principle of prudence in financial reporting where companies do not rush to recognize and measure assets and profits and immediately recognize losses and debts that may occur. The application of this principle results in a choice of accounting methods intended for methods that report lower earnings or assets and report higher debt. The purpose of this study was to determine the effect of Financial Distress and Leverage on Accounting Conservatism. The population used in this study is the consumer goods industry sector companies listed on the Indonesia Stock Exchange in 2016-2019 which are listed as a registered population of 56 companies, so a sample of 25 companies was obtained. The sampling technique used was purposive sampling technique in which the number of observations obtained in this study was 72. Data analysis was performed using multiple regression models with the help of SPSS version 25 software. From the research results obtained, Financial Distress and Leverage have a simultaneous effect on Accounting Conservatism in Consumer Goods Industry sector Manufacturing Companies listed on the Indonesia Stock Exchange for the 2016-2019 Period. While partially obtained Financial Distress has no significant effect on Accounting Conservatism and Leverage has a significant effect on Accounting Conservatism.

ANALISIS KINERJA KEUANGAN GBI BETHANY DEPOK SEBELUM DAN SESUDAH PENERAPAN PSAK NO.45 Mishelei Loen, SE., M.Si.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 2 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

In this study the object of a non-profit organization focuses on Depok Bethany Church, located on Jalan Mawar 8 B Depok, Pancoranmas, Depok, West Java. In research conducted at this church uses descriptive qualitative data analysis techniques. The results of the study found that the GBI Bethany Depok financial statements in the form of simple recording in cash diaries, which are then transferred to monthly reports in the form of receipts and expenses recorded when the transaction occurred. GBI Bethany Depok financial performance is not in accordance with Statement of Financial Accounting Standards (PSAK) No.45

PENGARUH BOOK TAX DIFFERENCES DAN TINGKAT UTANG TERHADAP PERSISTENSI LABA (Studi Empiris Pada Perusahaan Sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2016-2018) Mishelei Loen, SE., M.Si.; Jessica Putri Diharjo
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 3 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v7i3.444

Earnings persistence is one of the estimated value of earnings and an element of earnings relevance. The purpose of this research is to determining the effect of variable book tax differences, and leverage either simultaneously or partially to the variable earning persistence. Book tax differences variable is proxied with temporary differences and permanent differences in fiscal reconciliation. Populations used in this study is property and real estate sector companies listed on the Indonesia Stock Exchange 2016-2018, were entered as the population was registered are 70 companies, then obtained a sample of 18 companies. The sampling technique used was purposive sampling technique in which the number of observations obtained this study was 41. Data analysis conducted with multiple regression model with help of software SPSS version 25. Based on the results of this research showed a combination of two variables (book tax differences is proxied with temporary differences and permanent differences, and leverage) can affect the earning persistence 35%, while the rest influenced by other variables outside the research. The results also showed simultaneously Book tax differences variable is proxied with temporary differences and permanent differences an leverage significant effect on earnings persistence. From the partial test results showed that the variables Book tax differences variable is proxied with permanent differences and leverage positive significant effect on earning persistence. Variable Book tax differences variable is proxied with temporary differences did not have any affect on Earnings Persistence.

PENGARUH RASIO PROFITABILITAS TERHADAP PERTUMBUHAN LABA DENGAN RASIO KINERJA OPERASI DAN RASIO PASAR SEBAGAI MODERATING VARIABEL PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA TAHUN 2016-2018 Mishelei Loen, SE., M.Si.; Fajar Sari Septiani
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 1 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

This research was conducted at Industrial and Chemical Sector Manufacturing Companies listed on the Indonesia Stock Exchange Period 2016-2018. The purpose of this study is to determine the Profitability Ratio to profit growth with the ratio of operating performance and market ratio as a moderating variable. The collection technique in this study the type of data used is secondary data while the method of analysis uses quantitative analysis. From the results of the research that has been done, it is obtained that the Profitability Ratio shows that there is a positive and significant effect on Profit Growth. The Operating Performance Ratio which moderates the Profitability Ratio to Profit Growth shows there is a negative and significant effect on Profit Growth. While the Market Ratio which moderates the Profitability Ratio to Profit Growth shows there is a negative and not significant effect on Profit Growth.

Pengaruh penerapan Green Accounting dan Material Flow Cost Accounting (MFCA) terhadap Sustainable Development dengan Resource Efficiency sebagai pemoderasi Mishelei Loen, SE., M.Si.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 3 (2019): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

This study aims to determine whether there is a relationship and influence between the application of Green Accounting, Material Flow Cost Accounting (MFCA) on Sustainable Development with Resource Efficiency as moderating. The sample used consisted of thirty-three manufacturing companies. The method used in this study uses quantitative methods. Where the form of this research is descriptive and inferential analysis. Inferential analysis uses purposive sampling and causality analysis. The data used in this study are primary data, using statistical analysis methods and using IBM SPSS Statistics 21 software assistance. The results of the study indicate that the Application of Material Flow Cost Accounting (MFCA) has no positive effect on Sustainable Development (SDv). Positive results on the adoption of Green Accounting for Sustainable Development (SDv). Resource Efficiency does not oppose Material Flow Cost Accounting (MFCA) towards Sustainable Development. Resource Efficiency (RE) positively implements the application of Green Accounting for Sustainable Development (SDv).

ANALISIS LAPORAN KEUANGAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) INDUSTRI TAS DAN SEPATU NEW HUNTERIA DENGAN PENDEKATAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAKEMKM) Mishelei Loen, SE., M.Si.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 2 (2019): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Micro, Small and Medium Enterprises (MSMEs) are businesses that have the same owner and manager, capital is provided by an owner or a small group of capital owners. This study examines the New Hunteria Micro Small and Medium Enterprises (MSMEs) in the Depok city. This research uses qualitative research with descriptive type. Data collection in research was obtained through interviews and observations. Based on the results of the study, the Hunteria New Bag and Shoes Industry researchers can conclude that the financial statements made by Micro, Small and Medium Enterprises (MSMEs) are not yet in accordance with the Financial Accounting Standards for Micro, Small and Medium Financial Accounting Standards (SAK EMKM). The New Hunteria Bag and Shoes Industry only makes financial records in the form of records of raw material purchases, sales, employee salaries, and other costs

ANALISIS PELAPORAN KEUANGAN PENDIDIKAN ANAK USIA DINI (PAUD) KB ASSA’DAH CIKUPA DENGAN PENDEKATAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN Mishelei Loen, SE., M.Si.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 1 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Financial reporting is all aspects related to the provision and delivery of financial information. Early Childhood Education (PAUD) is a non-profit organization, in which the source of funds comes from the government and the community. In carrying out activities, Early Childhood Education (PAUD) requires an accounting system to produce financial information as a tool to ensure accountability and transparency in the implementation of educational activities, accounting in education aims for accountability, managerial and supervisory. The purpose of this study was to analyze KB Assa’adah Cikupa's PAUD Financial Reporting with the PSAK 45 approach. In this study the data used was qualitative data, while for data sources using secondary data, the analytical method used was descriptive analysis. Based on the results of the study, concluded that the KB Assa’adah Cikupa PAUD Financial Reporting was not in accordance with the applicable regulations, namely the Statement of Financial Accounting Standards (PSAK) 45

PENGARUH KOMISARIS INDEPENDEN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Sektor Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2019 - 2020) Mishelei Loen, SE., M.Si.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 2 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i2.691

This study aims to determine the effect of partial or simultaneous independent commissioners and institutional ownership on tax aggressiveness. `The data used in this research is secondary data. The data sources used in this study were obtained from the annual financial reports of manufacturing companies listed on the Indonesia Stock Exchange during the 2019–2020 period, which were downloaded from the Indonesia Stock Exchange website, namely www.idx.co.id, which would then be processed using the SPSS version of the software. 25. The population used in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2020 period. The number of samples observed was 194 data with an observation period of 2 (two) years from 2019–2020. The test results show that the independent commissioner has a negative effect on tax aggressiveness. Institutional ownership has a negative effect on tax aggressiveness, and independent commissioners and institutional ownership have a simultaneous negative effect on tax aggressiveness. Penelitian in bertujuan untuk mengetahui pengaruh sexara parsial maupun simultan komisaris independen dan kepemilikan institusional terhadap agresivitas pajak. `Data yang digunakan dalam penelitian ini adalah data sekunder. Sumber data yang digunakan dalam penelitian ini diperoleh dari laporan keuangan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2019–2020, yang diunduh dari website Bursa Efek Indonesia yaitu www.idx.co.id, yang selanjutnya akan diolah menggunakan software SPSS versi 25. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2020. Jumlah sampel yang diamati sebanyak 194 data dengan periode pengamatan selama 2 (dua) tahun dari tahun 2019–2020. Hasil pengujian menunjukan bahwa komisaris independen berpengaruh negatif terhadap agresivitas pajak. Kepemilikan institusional berpengaruh negatif terhadap agresivitas pajak, serta Komisaris independen dan kepemilikan institusional berpengaruh negatif secara simultan terhadap agresivitas pajak.

Pengaruh Intellectual Capital terhadap Nilai Perusahaan pada Sektor Industri Dasar dan Kimia di Bursa Efek Indonesia Tahun 2020-2022 Mishelei Loen, SE., M.Si.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9, No 3 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i3.808

This study aims to determine the partial or simultaneous effect of intellectual capital proxied by Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), on Company Value. The data used in this research is secondary data. The data source used in this study was obtained from the annual financial reports of manufacturing companies in the Chemical Basic Industry sector listed on the Indonesia Stock Exchange for the period 2020–2022, which were downloaded from the Indonesia Stock Exchange website, namely www.idx.co.id, which will then be processed using SPSS software version 26. The population used in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2022. The test results show that Value Added Capital Employed (VACA) has a positive and significant influence on firm value. Value Added Human Capital (VAHU) has a positive and significant effect on firm value. Structural Capital Value Added (STVA) has no effect on firm value. Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA) simultaneously have a significant effect on firm value.

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