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All Journal Inovasi: Jurnal Ilmiah Ilmu Manajemen Paulus Journal of Accounting (PJA) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Endang Ruhiyat
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS PENGARUH KEBIJAKAN REMUNERASI TERHADAP GOOD GOVERNANCE DI TANGERANG SELATAN Endang Ruhiyat
Inovasi Vol 1, No 2 (2014): INOVASI
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.276 KB) | DOI: 10.32493/Inovasi.v1i2.p%p.308

Abstract

Remuneration Policy Influence Analysis Of Good Governance in South Tangerang.This study aims to determine the effect on the remuneration practices of good governance. This study is associative. The sample was three government agencies that are in the region of South Tangerang City Government, namely the Ministry of Research and Technology, Ministry of Education and Culture, and the Ministry of Environment. The sampling technique was convenience sampling is done to assure proportional allocation based sample represents all South Tangerang City Government institutions. Remuneration policy is measured using a Likert scale. While the remuneration indicators used in this study are: Fair, Encouraging Motivation, Competitive, Right, and Compliance Provisions Act and applicable government regulations. Good governance is measured using a Likert scale. While the indicators used in this study refers to Duncan, et al as follows: Rule of Law Index, Government Effectiveness Index, Index of Social Development, and Regulatory Quality Index. Analysis method using simple regression analysis. Based on the results obtained it can be concluded that the evidence supporting the positive effects of increasing the remuneration policy of good governance. Keywords: Remuneration, Good Governance.
Perubahan Pola Konsumsi Rumah Tangga Akibat Kenaikan Tarif PPN (Studi Kasus di Tangerang Selatan) Endang Ruhiyat; Nur Andika Handayani; Siti Khadijah; Kiswanto; Rosita Maharani, Virda
Paulus Journal of Accounting (PJA) Vol. 6 No. 1 (2024): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

Penelitian ini bertujuan untuk mengevaluasi efek kenaikan tarif Pajak Pertambahan Nilai (PPN) terhadap perubahan pola konsumsi rumah tangga di Kota Tangerang Selatan. Kenaikan tarif PPN, yang diterapkan sebagai bagian dari strategi pemerintah untuk meningkatkan penerimaan negara, berpotensi memengaruhi daya beli serta preferensi konsumsi masyarakat. Penelitian ini dilakukan dengan pengumpulan data utama melalui survei kerumah warga dan melakukan wawancara pada sampel rumah tangga di wilayah tersebut. Hasil analisis menunjukkan bahwa kenaikan tarif PPN secara signifikan menurunkan konsumsi barang sekunder dan tersier, sementara konsumsi kebutuhan pokok cenderung tetap stabil. Temuan ini memberikan gambaran tentang reaksi masyarakat terhadap perubahan kebijakan pajak dan dampaknya pada struktur konsumsi. Sebagai kesimpulan, kebijakan kenaikan tarif PPN perlu ditinjau secara cermat untuk menjaga keseimbangan antara peningkatan penerimaan negara dan daya beli masyarakat.
THE INFLUENCE OF FUNDING AND RESEARCH AND DEVELOPMENT DECISIONS ON THE VALUE OF COMPANIES WITH PROFIT GROWTH AS MODERATION Yusuf Hendrawan; Endang Ruhiyat; Suripto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February
Publisher : PT. ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i1.384

Abstract

This study aims to obtain empirical evidence of the influence of Funding Decisions and Research and Development on Company Value with Profit Growth as a moderation. This type of research is quantitative associative. The population in this study is primary consumer goods sector companies listed on the Indonesia Stock Exchange in 2019-2023. The determination of samples by purposive sampling technique was obtained from 78 companies with 390 observation data. The analysis technique and hypothesis testing were carried out by panel data regression analysis through eviews ver-12. Based on the t-test, it is known that the variables of funding decisions affect the value of the company and research and development do not affect the value of the company. Meanwhile, profit growth can moderate the influence of funding decision variables on company value and profit growth cannot moderate the influence of research and development on company value.
SHARE OFFERING PERCENTAGE MODERATES THE RELATIONSHIP BETWEEN UNDERWRITER'S REPUTATION, LEVERAGE AND AUDITOR'S REPUTATION WITH UNDERPRISING Erly Nur Awalia; Sugiyanto; Endang Ruhiyat
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February
Publisher : PT. ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i1.426

Abstract

Underpricing is formed by a condition where on average the initial share price is lower than the share price in the secondary market. The aim of this research is to test and analyze the influence of underwriter reputation, leverage and auditor reputation on the occurrence of underpricing moderated by the share offering percentage. The type of data used is secondary data from companies conducting an IPO on the Indonesian Stock Exchange. The population of this research are companies that experienced underpricing during their initial public offering. The sample for this research was taken using a purposive sampling technique, resulting in sample data of 169 companies. The analytical methods used are statistical analysis, classical assumption testing, hypothesis testing, and moderating regression analysis assisted by the EViews12 program. The results of this study show that underwriter reputation, leverage, auditor reputation have effect on underpricing, the share offering percentage moderate underwriter reputation, leverage, auditor reputation and underpricing.
THE INFLUENCE OF MEDIA PUBLICATIONS, ENVIRONMENTAL PERFORMANCE, LEVERAGE AND INDUSTRY TYPE ON CARBON EMISSION DISCLOSURE Marheni; Holiawati; Endang Ruhiyat
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February
Publisher : PT. ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i1.456

Abstract

Carbon emissions are the release of carbon gas into the atmosphere, which can arise as a result of a company's operational activities. Disclosure of carbon emissions is a form of responsible practice for environmental aspects carried out by companies. However, there are still companies that do not disclose carbon emission disclosure items. This research aims to examine the influence of Media Publications, Environmental Performance, Leverage and industry type on Carbon Emission Disclosure in energy sector companies listed on the Indonesia Stock Exchange. This research uses an associative quantitative approach. The type of data used is secondary data obtained from www.idx.co.id and the company website. The population in this research is Energy Sector Companies Registered on the IDX for the 2019 - 2023 Period. Meanwhile, the sample for this research was determined using a purposive sampling method so that 20 sample companies were obtained. The analytical method used is Panel Data Model Regression analysis. Data analysis used EViews version 12. The results of this research show that Media Publications, Environmental Performance and Leverage influence Carbon Emission Disclosure, while Industry Type has no influence on Carbon Emission Disclosure. It is hoped that this research can be used as additional information in making investment decisions, especially on environmental performance variables that influence the disclosure of carbon emissions. The limitations of this research are shown by the Adj R-Squred size of 18%. Therefore, it is recommended that future researchers re-examine other factors that have the potential to be determinants of carbon emissions disclosure besides the research variables.
THE EFFECT OF SUSTAINABILITY ACCOUNTING ON FINANCIAL PERFORMANCE WITH TRANSPARENCY AS A MODERATOR Charly Manurung; Endang Ruhiyat; Suripto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 2 (2025): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i2.475

Abstract

This study was conducted to see the influence of sustainable accounting on the financial performance of companies with transparency as a moderator in financial sector companies listed on the Indonesia Stock Exchange from 2020 – 2022. This study uses secondary data with a sample of 129 companies selected by the purposive sampling selection method. The analysis used in this study is a panel data regression test using the EViews 12 program. The results of this study show that sustainable accounting has an effect on the company's financial performance as measured by ROE (Return On Equity) but does not affect ROA (Return On Assets) and ROI (Return On Investment) and transparency moderates the relationship between sustainability accounting and ROE and ROI but transparency does not moderate the relationship between sustainability accounting and ROA.
The Effect of Human Resources Competence, Internal Audit and Information Technology Utilization on the Quality of Financial Statements in Public Service Agency Hospitals Endang Ruhiyat; Nurmala Ahmar; JMV. Mulyadi; Harnovinsah
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4116

Abstract

This study aims to examine the effect of human resource competence (HR), information technology utilization, and internal audit on the quality of financial statements in Public Service Agency Hospitals (BLU Hospitals). This study uses a quantitative approach with multiple linear regression analysis, involving financial statement data from 13 BLU hospitals located in Jakarta, Tangerang, and Bogor in 2022. Independent variables include HR competencies, information technology utilization, and internal audit, while control variables include age, length of service, education, and gender. The results showed that HR competence has a positive and significant effect on the quality of financial statements, especially in terms of timeliness of submission and reliability of the information presented. The use of information technology has a significant effect on the efficiency and accuracy of the financial reporting process, which supports increased transparency. Internal audit significantly affects the quality of financial statements by ensuring compliance with regulations, the effectiveness of the internal control system, and the minimization of material errors. Control variables, such as education and length of service, showed a moderate relationship to financial statement quality, but were not dominant compared to the main variables. This study makes a practical contribution by suggesting continuous training programs to improve HR competencies, adoption of more sophisticated financial information systems, and strengthening the internal audit function.
INFLUENCE OF BUSINESS GROUPS, TAX PLANNING AND GOOD CORPORATE GOVERNANCE ON EARNING MANAGEMENT IS MODERATE BY OWNERSHIP OF CONTROLLING SHARES IN COMPANIES MERCHANT TO THE JAKARTA ISLAMIC INDEX 70 Marnija; Holiawati; Endang Ruhiyat
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i5.316

Abstract

The aim of this research is to examine the influence of Business Groups, Tax Planning and Good Corporate Governance on Earning Management, moderated by Controlling Share Ownership. This type of research uses associative quantitative methods, which emphasize hypothesis testing through measuring research variables with numbers and analyzing data using statistical procedures. This research uses panel data. The objects of this research are companies that are members of the Jakarta Islamic Index 70 which are listed on the BEI for the 4 years 2020-2023. In this research, nonprobability sampling was used with a saturated sampling technique so that there were 70 samples and 280 observation data. This data analysis uses Panel Data Regression Test and Moderated Regression Analysis (MRA). The results of this research include that the Business Group and Tax Planning variables have no effect on Earning Management, while Good Corporate Governance has an effect on Earning Management. Meanwhile, the results of the Moderation test show that Controlling Share Ownership is able to moderate the relationship between Business Groups and Earning Management. Meanwhile, Controlling Share Ownership is unable to moderate the relationship between Tax Planning and Good Corporate Governance on Earning Management.
Co-Authors Charly Manurung Erly Nur Awalia Harnovinsah Harnovinsah Holiawati JMV. Mulyadi Marheni Marnija Nur Andika Handayani Nurmala Ahmar Rosita Maharani, Virda RR. Ella Evrita Hestiandari Siti Khadijah SUGIYANTO Suripto Yusuf Hendrawan