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All Journal Journal of Innovation and Applied Technology JABE (Journal of Accounting and Business Education) IJEBD (International Journal Of Entrepreneurship And Business Development) Media Mahardhika Proceeding of World Conference JURNAL EKONOMI (JE) Jurnal Kompetensi Ilmu Sosial
PUTRI ZANUFA SARI
Departement Of Accounting, Narotama University, Jl. Arif Rahman Hakim No. 51, 60117, Surab
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences

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The Determinant of Banking Efficiency in Indonesia (DEA Approach) Sari, Putri Zanufa; Saraswati, Erwin
Journal of Accounting and Business Education 2017: JABE: VOL. 1, ISSUE 2, MARCH 2017
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (452.517 KB) | DOI: 10.26675/jabe.v1i2.8489

Abstract

This research is aimed to analyze efficiency performance in banking industries in Indonesia within 2012-2014 period. Data Envelopment Analysis method was used to find determinant in Tobit regression model. Purposive sampling was used to determine samples with the number of companies up to 89 banks consist of 5 different groups. Those are 26 state and local government own enterprises, 6 foreign banks, 11 mixed banks, 19 BUSN Devisa, 27 BUSN non Devisa. Based on analysis result, obtained that the foreign banks has the efficiency the highest compared to a group of banks BUMN/BUMD ( the government banks), BUSN non-foreign exchange , BUSN foreign exchange , and a group of banks a mixture. Efficiency in banking influenced by return on assets (ROA). The higher roa will be able to improve the efficiency banks in indonesia .Keywords: DEA, Tobit, ROA, CAR, NPL
DETERMINAN EFISIENSI PERBANKAN Sari, Putri Zanufa; Harianto, Rudi; Andini, Bayu Nurcahyo
Media Mahardhika Vol 17 No 1 (2018): September 2018
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v17i1.64

Abstract

Memasuki Masyarakat Ekonomi ASEAN (MEA) semua sektor mempersiapkan diri untuk dapat bersaing secara bebas tidak terkecuali sektor perbankan. Dalam  kondisi persaingan ketat atau tajam, maka dibutuhkan pengelolaan  aktivitas pada sektor perbankan dalam menekan biaya seefisien mungkin agar dapat mencapai target yang diharapkan dengan meningkatkan efisiensi kinerja yang diharapkan. Penelitian ini bertujuan untuk megetahui tingkat efisiensi antara bank umum konvensional dengan bank umum syariah  yang terdaftar di Bursa Efek Indonesia selama tahun 2015-2017 untuk mengetahui bank mana yang paling efisien dalam meningkatkan kinerjanya, selain itu juga mengetahui faktor-faktor yang mempengaruhi ketidakefisienan perbankan tersebut yang diproksikan oleh ROA, Size, CAR, NPL. Metode penelitian ini menggunakan program software winDEA versi 1.03 ditahap pertama dan pada tahap kedua akan dilanjutkan menggunakan analisis regresi tobit dengan menggunakan EVIEWS versi 9. Hasil penelitian ini membuktikan bahwa score rata-rata secara keseuruhan dari tahun 2015 sampai dengan tahun 2017 mengalami hasil yang beragam. Pada tahun 2015 sebanyak 31 bank telah efisien, tahun 2016 naik menjadi 32 bank yang telah efisien, sedangkan pada tahun 2017 menurun menjadi 31 bank yang terbukti efisien dalam menjalankan usahanya. Sedangkan untuk proksi ROA, Size, CAR, dan NPL berpengaruh positif terhadap efisiensi suatu perbankan.
UKURAN DEWAN KOMISARIS DAN PROPORSI DEWAN KOMISARIS INDEPENDEN SEBAGAI DETRMINAN MANAJEMEN LABA Ariyani, Ariyani; Harianto, Rudi; Sari, Putri Zanufa
Media Mahardhika Vol 17 No 1 (2018): September 2018
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v17i1.69

Abstract

This study has the aim to obtain empirical evidence about the size of the board of commissioners and the proportion of independent board of directors as a determinant of earnings management. Data analysis techniques used in this study using software assistance in the form of Eviews, data collection used is by purposive sampling method on the food and beverages industry on the Indonesia Stock Exchange with the 2013-2017 study period. Based on the discussion of the results study can be proved that the size of the board have an influence on earnings management and the proportion of independent commissioners has an influence on earnings management.
PERPUTARAN PIUTANG DAN PERPUTARAN KAS SEBAGAI DETERMINAN LABA Harianto, Rudi; Sari, Putri Zanufa; Andini, Bayu Nurcahyo
Media Mahardhika Vol 17 No 1 (2018): September 2018
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v17i1.66

Abstract

Rasio profitabilitas digunakan oleh perusahaan untuk  mengetahui seberapa efektif pengelolaan perusahaan oleh manajemen. Oleh karena itu masalah profitabilitas menjadi faktor penting untuk perusahaan agar tetap berada pada posisi yang selalu menguntungkan (Profit). Salah satu faktor penting yang bisa mempengaruhi tingkat profitabilitas perusahaan adalah adanya perputaran piutang dan perputaran kas. Aktivitas adanya perputaran piutang dan perputaran kas yang terjadi pada perusahaan mempunyai pengaruh yang besar sebagai penentu seberapa besar laba yang akan diperoleh oleh perusahaan. Penelitian ini bertujuan untuk menguji perputaran piutang dan perputaran kas terhadap laba perusahaan sektor transportasi. Penelitian ini menggunakan jenis penelitian kuantitatif, populasi penelitian ini  meliputi perusahaan transportasi di Bursa Efek Indonesia periode 2015-2017. Sehingga total populasi perusahaan sebanyak 35 perusahaan dan peneliti mengambil 25 perusahaan untuk dijadikan sebagai sampel dengan menggunakan metode purposive sampling. Teknik analisis yang digunakan pada penelitian ini yaitu uji statistik deskriptif, uji asumsi klasik, analisis regresi berganda, uji F, dan uji t. Hasil dari penelitian ini yaitu perputaran piutang dan perputaran kas berpengaruh terhadap laba di perusahaan transportasi di Bursa Efek Indonesia.
Pembentukan Produk Unggulan Sebagai Pemberdayaan Kelompok Nelayan “Kub Sari Laut”, Desa Banjar Kemuning Kecamatan Sedati, Sidoarjo Farida Hardaningrum Hardaningrum; Putri Zanufa Sari; Diah Ayu Restuti
Journal of Innovation and Applied Technology Vol 6, No 2 (2020)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiat.2020.006.02.5

Abstract

Where in this program offers several solutions including practicing the method of providing socialization about the importance of financial management of groups and people. For this, an inventory of all fishermen's data is held, and the next method is to consume shells into processed products in packaging that are ready to be marketed and have an acute selling power (contemporary bean shells “KERCHIP”). With the hope that the fishermen group in the village of Banjar Kemuning can be more careful in managing finances, and for the fishermen's wife to have the ability to manage shells enhancing a product with a better sale value
The Effect of Tax Planning, Company Growth and Investment Decisions on Company Value (Case Study on Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange in 2017-2020) Dwi Ratna Sari; Putri Zanufa Sari
Journal of World Conference (JWC) Vol. 4 No. 5 (2022): September 2022
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

Companies always try to be able to pay taxes as low as possible by emphasizing tax costs, because taxes affect the reduction of income or net income, but for the government, taxes are increased to finance government administration. Property and real estate companies have become objects because currently property and real estate companies in Indonesia are growing rapidly and currently the investment trend that is developing in the community is investing money in land or property. The focus of the research is how the effect of tax planning, company growth and investment decisions on firm value in property and real estate companies listed on the Indonesia Stock Exchange. In this study, researchers used quantitative descriptive research. The variable used is the dependent variable with firm value (Y), and there are three independent variables, namely: Tax Planning (X1), Company Growth (X2), Investment Decisions (X3). The analytical method used in this research is multiple linear regression analysis which is processed using SPSS (Statistic Product and Services Solutions) version 26. The selected population is property and real estate companies listed on the Indonesia Stock Exchange in 2017-2020 with a purposive sample selection. sampling method through predetermined criteria. The total data used in this study consisted of 48 companies with a total of 192 data during the 4-year study period. The results of this study indicate that tax planning and investment decisions partially have a positive and significant effect on firm value and firm growth has no positive and significant effect on firm value. Simultaneously tax planning, company growth and investment decisions have a significant effect on firm value. The author limits the problem in this study by only using a sample of property and real estate companies listed on the Indonesia Stock Exchange in 2017-2020.
The Effect of Corporate Social Responsibility and Good Corporate Governence on Tax Avoindance : (Mining Companies Listed on Idx in 2018-2020) Riza Safitri; Putri Zanufa Sari
Journal of World Conference (JWC) Vol. 4 No. 6 (2022): November 2022
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

Abstract This study aims to partially and simultaneously examine and analyze the effect of corporate social responsibility, managerial ownership, independent board of commissioners, audit committee, and institutional ownership on tax avoidance in mining companies listed on the IDX in 2018-2020. This research was conducted on mining companies listed on the Indonesia Stock Exchange in 2018-2020 with purposive sampling technique. The method used in this study uses quantitative methods where the data taken is secondary data. The variables used include the dependent variable, namely tax avoidance, while the independent variables include CSR, managerial ownership, independent board of commissioners, audit committee, and institutional ownership. The results of this study indicate that CSR The significance value is 0.926 and the regression coefficient is -0.028, meaning that there is no significant effect between Corporate Social Responsibility (CSR) on Tax Avoidance. Managerial ownershipthe significance value is 0.722 and the regression coefficient value is -0.052, it means. There is no significant effect between Managerial Ownership on Tax Avoidance.Independent board of commissioners. The significance value is 0.000 and the regression coefficient is +0.647, meaning that there is a significant influence between the Independent Board of Commissioners on Tax Avoidance. Audit Committeethe significance value is 0.572 and the regression coefficient is -0.078, meaning that there is no significant effect between the Audit Committee on Tax Avoidance. Institutional ownershipthe significance value is 0.535 and the regression coefficient is +0.006, meaning that there is a significant effect between institutional ownership and tax avoidance. Simultaneously CSR, managerial ownership, independent board of commissioners, audit committee and institutional ownership valuesignificance of 0.000, meaning that there is a positive influence on Tax Avoidance
The Effect Of Liquidity, Profitability And Leverage Ratios On Stock Prices In Food And Beverage Companies Listed On The Indonesia Stock Exchange For The 2017-2021 Period Muhammad Ivan Syahbana; Putri Zanufa Sari
Journal of World Conference (JWC) Vol. 5 No. 1 (2023): Januari 2023
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

This research aims to analyze and determine the influence of L ikuiditas, Profitability and Leverage on Harga Saham partially and simultaneously on food and beverage sub-sector companies listed on the Indonesia Stock Exchange peroide 2017-2021. This type of research uses qualitative research. The determination of samples in this study used purposive sampling which contained 95 samples. Multiple Linear Regression is the analytical method used in this study. The results showed that in this research, partially the ratio of Liquidity, Profitability and Leverage affects the stock price. Simultaneously the ratio of Liquidity, Profitability, and Leverage affects the stock price.
The Effect of Capital Intensity, Inventory Intensity, Company Size and Leverage on Tax Avoidance in the Coal Mining Sector on the Indonesia Stock Exchange 2017 – 2021 Ghani Arief Sulaiman; Putri Zanufa Sari
Journal of World Conference (JWC) Vol. 5 No. 2 (2023): March 2023
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

This study aims to analyze the influence of Capital Intensity, Inventory Intensity, Company Size and Leverage on Tax Avoidance. This study uses a quantitative approach in the form of financial reports of coal mining companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sampling technique used in this study used a purposive sampling approach, the number of samples used in this study were 55 samples. The results of this study indicate that the results of testing the first hypothesis (H1) show that capital intensity has an effect on tax avoidance, the results of testing the second hypothesis (H2) show that inventory intensity has no effect on tax avoidance, the results of testing the third hypothesis (H3) show that company size has an effect on tax avoidance, the results of testing the fourth hypothesis (H4) show that leverage has an effect on tax avoidance, the results of testing the fifth hypothesis (H5) show that capital intensity, inventory intensity, firm size and leverage simultaneously have an effect on tax avoidance. The problem definition in this study is very important in bringing the subject matter closer so that there is no confusion in interpreting the research results. In this study there are variable restrictions, namely using only independent variables, namely Capital Intensity, Inventory Intensity, Firm Size and Leverage. The dependent variable is tax evasion using secondary data on the coal mining sector for 2017-2021 which is listed on the Indonesia Stock Exchange. The results of this study are expected to provide consideration related to Capital Intensity, Inventory Intensity, Company Size and Leverage on tax avoidance.
The Influence of Managerial Ownership, Institutional Ownership and Deferred Tax Burden on Earnings Management in Food and Beverage Companies on the Indonesia Stock Exchange 2017 – 2021 Kayla Puspita; Putri Zanufa Sari
Jurnal Ekonomi Vol 23 No 01 (2023): June 2023
Publisher : NAROTAMA UNIVERSITY, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/je.v23i01.193

Abstract

This study aims to analyze the Effect of Managerial Ownership, Institutional Ownership and Deferred Tax Burden on Profit Management in Food and Beverage Companies on the Indonesia Stock Exchange 2017 – 2021. This study used a quantitative approach in the form of financial statements of food and beverage companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sampling technique used in this study used a purposive sampling approach, the number of samples used in this study were 90 samples. The results of this study indicate that managerial ownership has no effect on earnings management, institutional ownership has an effect on earnings management, deferred tax expense has an effect on earnings management, simultaneously the variables managerial ownership, institutional ownership and deferred tax expense have an effect on earnings management. The limitations in this study are that the research object only focuses on food and beverage sector companies that are listed on the Indonesia Stock Exchange from 2017 to 2021. This study uses the dependent variable, namely earnings management and independent variables, namely Managerial Ownership, Institutional Ownership and Deferred Tax Expenses As material for consideration in making decisions related to earnings management and can be used as a reference for companies in determining policies related to financial reports regarding earnings management practices. This Paper is Original Research paper.
Co-Authors Amrun Rosyid Ariyani Ariyani Ariyani, Ariyani Arizona, Aldrin Ayu, Ayu Kurnia Putri Bayu Nurcahyo Andini Bayu Nurcahyo Andini, Bayu Nurcahyo Damayanti, Elok Dharmani, I G A Aju Nitya Diah Ayu Restuti Dwi Ratna Sari Elisabeth, Damarsari Ratnasahara Erwin Saraswati farida hardaningrum Ghani Arief Sulaiman gian luigi deseraldo, Gian Indar Kholifatul Sholikhah Kayla Puspita Khuluq, Khusnul Muhammad Ivan Syahbana Nila Sari Prastoeti, RR Restina, Riya Riza Safitri Rudi Harianto Rudi Harianto, Rudi Sarmilah Shabila, Syalwa St Rohani, St Suciati, Ajeng Mustika Suyono, Joko