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All Journal SOCA: Jurnal Sosial Ekonomi Pertanian Journal of Auditing, Finance, and Forensic Accounting Jurnal Akuntansi dan Pajak Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS MATAPPA: Jurnal Pengabdian Kepada Masyarakat Jurnal Bisnis dan Akuntansi International Journal of Business, Humanities, Education and Social Sciences (IJBHES) ABSYARA: Jurnal Pengabdian Pada Masyarakat Jurnal Pengabdian Masyarakat Indonesia Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Indo-Fintech Intellectuals: Journal of Economics and Business Indonesian Journal of Accounting and Business Accounting Journal of Ibrahimy (AJI)
Sumiyati Sumiyati
Universitas Bangka Belitung
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Mathematics Public Health Social Sciences Other

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Program Pendampingan Badan Usaha Milik Desa Menuju Ekonomi Mandiri Di Desa Labuh Air Pandan Kecamatan Mendo Barat Kabupaten Bangka sumiyati; Maya Yusnita
Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Vol 2 No 2 (2022)
Publisher : Pengelola Jurnal Politeknik Negeri Ketapang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (911.338 KB) | DOI: 10.58466/literasi.v2i2.498

Abstract

This community service program is an activity by applying knowledge to the Village-Owned Enterprises (BUMDES) Labuh Air Pandan, Mendo Barat District, Bangka Regency. The aim is to provide assistance in product creation and BUMDES financial governance. The method of implementing this activity uses the method of practice and demonstration which is manifested in three main programs. The first and second programs use a practical method by providing training that invites participants to directly process caught fish that do not pass the market into crispy fish snack products and fish sauce. The third program with a demonstration method in the form of assistance in the preparation of BUMDES financial reports. Indicators of program success are the availability of packaged finished products and BUMDES financial reports. Overall, the success of this program has reached 70% in its implementation because it has produced products. The activity is still in the form of a sample product and to evaluate the impact of the ability of BUMDES managers in compiling financial reports, it must be carried out more than the time required for this community service activity.
Pengaruh Laba, Arus Kas dan Leverage Terhadap Financial Distress Dengan Likuiditas Sebagai Variabel Moderasi (Studi pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia) Atin Martini; Amggraeni Yunita; Sumiyati Sumiyati
Indonesian Journal of Accounting and Business Vol 4 No 2 (2023): Indonesian Journal of Accounting and Business
Publisher : Jurusan Akuntansi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijab.v4i2.47

Abstract

Perekonomian dunia bisnis di era globalisasi berkembang cukup pesat dan memicu banyak munculnya perusahaan baru yang saling bersaing untuk menjadi pemimpin pasar. Namun, untuk menjadi pemimpin pasar suatu perusahaan harus dapat mengelola aspek keuangannya dengan baik untuk jaminan kelangsungan hidup jangka panjang perusahaan. Pengelolaan yang salah dan tidak hati-hati dapat membuat suatu perusahaan lebih dekat dengan financial distress yang bisa mengarahkan pada kebangkrutan. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh laba, arus kas dan leverage terhadap financial distress dengan likuiditas sebagai variabel moderasi pada perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia. Jumlah sampel yang digunakan dalam penelitian sebanyak 31 perusahaan dengan teknik purposive sampling. Variabel independen pada penelitian ini adalah laba, arus kas dan leverage, sedangkan variabel dependennya adalah financial distress dan variabel moderasinya adalah likuiditas. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dan Moderating Regression Analysis (MRA). Berdasarkan hasil penelitian laba dan arus kas berpengaruh signifikan terhadap financial distress, sedangkan leverage tidak berpengaruh terhadap financial distress. Serta likuiditas mampu memoderasi pengaruh laba dan arus kas terhadap financial distress dan tidak mampu memoderasi pengaruh leverage terhadap financial distress pada perusahaan sektor industri dasar dan kimia.
Financial Ratio and Return on Asset in Mining Companies: Mediating Effect of Firm Size M Rizi; Anggraeni Yunita; Sumiyati Sumiyati; Julia Saputra
JAFFA Vol 11, No 2 (2023): October
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v11i2.19981

Abstract

This research aims to examine the effect of current ratio, debt to equity ratio and total asset turnover on return on assets with firm size as an intervening variable. The population of this study are mining companies listed on the Indonesia Stock Exchange in 2019-2021. The number of observations in this study was 66. The data analysis technique uses path analysis. This study found that current ratio and total asset turnover have a significant positive effect on return on assets, while the debt to equity ratio variable has no effect on return on assets. This study also found that firm size is able to mediate the relationship between debt to equity ratio and return on assets, but is unable to mediate the relationship between current ratio and total asset turnover on return on assets. This finding has implications for a consequence, namely that company size is one of the considerations in managing the rate of return on investment on company assets.
Pengaruh Kemudahan Penggunaan, Persepsi Manfaat, Kepercayaan, Efektivitas, dan Risiko terhadap Minat Menggunakan QRIS pada UMKM di kota Pangkalpinang ilham azis hidayatulah; Rulyanti Susi Wardhani; Sumiyati Sumiyati
Indonesian Journal of Accounting and Business Vol 5 No 1 (2023): Indonesian Journal of Accounting and Business
Publisher : Jurusan Akuntansi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijab.v5i1.54

Abstract

Penelitian ini memiliki tujuan untuk mengetahui pengaruh kemudahan penggunaan, persepsi manfaat, kepercayaan, efektivitas, dan risiko terhadap minat menggunakan QRIS pada UMKM di kota Pangkalpinang. Jenis penelitian ini adalah penelitian kuantitatif dengan sumber data dalam penelitian ini adalah data primer dan sekunder. Sampel dalam penelitian ini adalah 100 responden. Berdasarkan hasil penelitian yang telah dilaksanakan, ditemukan hasil penelitian sebagai berikut : kemudahan penggunaan, persepsi manfaat, dan kepercayaan berpengaruh positif dan signifikapn terhadap minat menggunakan QRIS pada UMKM di kota Pangkalpinang karena ketiga variabel ini mendasari niat utama para pelaku pengusaha ingin menggunakan QRIS dengan nyaman dan mudah serta mendapatkan keuntungan dalam menggunakan sistem pembayaran tersebut. Efektivitas dan Risiko tidak berpengaruh signifikan terhadap minat menggunakan QRIS pada UMKM di kota Pangkalpinang karena para pelaku usaha masih merasa ada beberapa hal yang kurang efektif dalam menggunakan sistem pembayaran QRIS dan pelaku usaha sendiri menggunakan QRIS kurang memperhatikan atau tidak menghiraukan risiko dalam penggunaan QRIS. Kata kunci : Kemudahan Penggunaan, Persepsi Manfaat, Kepercayaan, Efektivitas, Risiko, Minat Menggunakan.
ANALISIS KOMPARASI KINERJA KEUANGAN SEBELUM DAN SESUDAH PENERAPAN PENGAKUAN PENDAPATAN BERDASARKAN PSAK 72 PADA PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Hafizan Imanuddin; Anggraeni Yunita; Sumiyati
Accounting Journal of Ibrahimy (AJI) Vol 2 No 1 (2024): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v2i1.4788

Abstract

The Financial Accounting Standards Board and the Indonesian Accountants Association issued PSAK 72 concerning Revenue from Contracts with Customers which adopted IFRS 15, as an adjustment to the previous standard which provides principles for recognizing company revenue. This adjustment provides a difference in the recognition of revenue value by having 5 stages of transaction analysis first based on contracts with customers. This difference has an impact on the company's revenue and profit recognition, as well as an influence on the company's financial performance. One of the companies affected is infrastructure companies, because there are several subsectors that are related to income from long-term contracts with customers and allow for combinations and contract modifications. The aim of this research is to test and analyze the differences in current ratio, debt to asset ratio, net profit margin and total asset turnover before the implementation of PSAK 72 (2017-2019) and after the implementation of PSAK 72 (2020-2022). The population in this research is infrastructure companies listed on the Indonesia Stock Exchange, with a research sample of 38 companies based on a purposive sampling technique. The analytical method used is the comparative descriptive method, using the analysis technique of the average difference test of two paired samples. The results of the research show that there are significant differences in the current ratio, net profit margin and total asset turnover, and there are no significant differences in the debt to asset ratio before and after the implementation of PSAK 72. There are consequences of implementing PSAK 72 which have an impact on liquidity and solvency risks. , profitability and effective use of company assets.
Seberapa Sulit Bagi Perusahaan di Indonesia Implementasi XBRL? (Studi Eksplorasi Perusahaan BUMN di Indonesia) Sumiyati Sumiyati; Muhammad Qomaruddin Ridwan; Khairiyansyah Khairiyansyah; Suhaidar Suhaidar
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.11438

Abstract

This research aims to explore the factors that encourage and slow down the adoption of XBRL in Indonesia, which tends to be stagnant. The results of this research are important for understanding the factors that cause stagnation in XBRL adoption in Indonesia. The method used in this research is qualitative with semi-structured interviews with four sources consisting of companies, auditors, regulators and capital market practitioners. The results show that the use of XBRL in financial reporting should be mandatory for companies in Indonesia. Adopting XBRL in Indonesia is not difficult because the Stock Exchange has provided software that can be used directly, including the required modules. XBRL does not require special skills to run the software because it is easy and ready to use.
Metode Arch/Garch untuk memprediksi hubungan Economic Uncertainty akibat Pandemi Covid 19 dan Volatilitas Saham Sumiyati Sumiyati; Boy Dian Anugra Sandy; Panggio Restu Wilujeng
Jurnal Bisnis dan Akuntansi Vol. 24 No. 1 (2022): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v24i1.1152

Abstract

The capital markets of the United States and Indonesia experienced stock market crashes in which stock prices fell sharply and several stock indexes were forced to close prematurely. This study aims to determine the effect of economic uncertainty on the market reaction when the COVID-19 outbreak hit Indonesia. This research is a quantitative research with an event study approach. The time period starts from February to March 2020. The data is time series obtained from www.policyuncertainty.com to calculate the Economic Policy Uncertainty (EPU) Index as a measure of the economic uncertainty variable. Meanwhile, stock returns used the closing stock prices of JCI from February to March 2020 to measure volatility. The data were processed using the Unit Root Test- Augmented Dickey-Fuller to test the stationary and the ARCH/GARCH method to test the effect of the variable. The results show that EPU has no effect on stock volatility in Indonesia in the short term, but has an effect in the long term. This research contributes to the development of the event study literature in the behavior of investors in the capital market as a result of unpredictable events. As well as responses to policies formulated by stakeholders to address future economic uncertainties..
How difficult are the Financial Statements to read? Sumiyati Sumiyati; Rulyanti Susi Wardhani; Hengky Veru Purbolakseto; Hendri Warno
Jurnal Bisnis dan Akuntansi Vol. 24 No. 2 (2022): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v24i2.1624

Abstract

This paper examines the relationship between financial performance and Annual Readability Reporting. This study is interesting in that companies should submit reports concisely and are easy to read. However, it turns out that many company managers submit management reports in many sentences, especially when financial performance is not in good condition. An interesting finding of this paper is that net income has a significant negative effect on ARR, which indicates that even when management earns profits, the language of reporting submissions by management is quite difficult for users of financial statements to read. This study uses 66 years of observation of companies listed on the Indonesia Stock Exchange and tests the hypothesis using multiple linear regression and correlation. The results show that companies with high ARR with higher financial performance. Service companies in Indonesia need to convey their performance using more words, especially when financial conditions are not good. As measured by ROA, excellent financial performance significantly influences the readability of annual financial statements. The implications of this research are mainly for the service sector, there is a management behavior that has a habit of saying more words even though the profit is positive.
Pengaruh Good Corporate Governance dan Kinerja Keuangan Terhadap Potensi Terjadinya Fraudulent Financial Statement pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2019-2022 Julia Anisa; Sumiyati Sumiyati; Julia Julia
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 2 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i2.1197

Abstract

Along with the growth of competitors, companies want to display the best conditions through financial reports, but this can encourage management to commit financial statement fraud. This study aims to analyze the effect of managerial ownership, institutional ownership, independent commissioners, and leverage on the potential for fraudulent financial statements in mining companies listed on the IDX in 2019-2022. This type of research is quantitative research with the source, namely secondary data. The sample in this study was 84 company data calculated using purposive sampling technique. The results of this study indicate that managerial ownership and institutional ownership have no effect on fraudulent financial statements in mining companies in 2019-2022. Meanwhile, independent commissioners and leverage influence fraudulent financial statements in mining companies in 2019-2022.
Pengaruh Carbon Emission Disclosure dan Ukuran Perusahaan Terhadap Kinerja Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2021-2023 Alvina Rahmatania; Rulyanti Susi Wardhani; Sumiyati Sumiyati
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 3 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i3.1526

Abstract

Company performance is a result obtained by the company through various kinds of company operational activities within a certain period of time as a company effort to generate maximum profits.  This research aims to test and analyze the influence of carbon emission disclosure and company size on the performance of manufacturing companies on the BEI in 2021-2023.  The population in this study was 170 companies and the research sample was 40 companies taken using the purposive sampling method.  The research results show that carbon emission disclosure and company size have a negative effect on company performance.
Co-Authors Alvina Rahmatania Amggraeni Yunita Anggraeni Yunita Atin Martini Boy Dian Anugra Sandy Fachry Abda El Rahman Faisal Akbar, Muhammad Hafizan Imanuddin Hendri Warno Hengky Veru Purbolakseto ilham azis hidayatulah Julia Anisa Julia Julia Julia Saputra Khairiyansyah Khairiyansyah M Rizi Maya Yusnita Panggio Restu Wilujeng Reniati Reniati Rulyanti Susi Wardhani Suhaidar Suhaidar Suhaidar Suhaidar Vebtasvili Vebtasvili Yudi Sapta Pranoto