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All Journal JURNAL ILMIAH MANAJEMEN BISNIS DAN TERAPAN IJBE (Integrated Journal of Business and Economics) Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Jurnal Ilmiah Ekonomi Global Masa Kini MBIA AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi BALANCE Jurnal Akuntansi dan Bisnis Jurnal Abdimas Mandiri JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Sricommerce: Journal of Sriwijaya Community Services Yumary: Jurnal Pengabdian kepada Masyarakat Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan Abdi Makarti Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS MUALLIMUN : JURNAL KAJIAN PENDIDIKAN DAN KEGURUAN E-Amal: Jurnal Pengabdian Kepada Masyarakat Sriwijaya Accounting Community Services Ekopedia: Jurnal Ilmiah Ekonomi Jurnal Inspektorat
Meirawati, Eka
Fakultas Ekonomi, Universitas Sriwijaya
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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ANALISIS FINANCIAL DISTRESS PADA INDUSTRI KOSMETIK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) UNTUK MEMPREDIKSI POTENSI KEBANGKRUTAN PERUSAHAAN Halimatusyakdiah Halimatusyakdiah; Abu Kosim; Eka Meirawati
AKUNTABILITAS Vol 9, No 2 (2015): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v9i2.8859

Abstract

This study aims to analyze the potential bankruptcy of companies in the cosmetic industry listed in Indonesia Stock Exchange (IDX) 2011-2013. One indicator of the company has a good performance can be seen from the financial aspects. Financial distress are close to bankruptcy stage marked by uncertainty about profitability in the future. Companies experiencing financial distress in the long term have a tendency to bankruptcy. Therefore, it is necessary bankruptcy prediction model that can provide early warning for the company. This study uses three bankruptcy prediction model, namely Springate, Zmijewski, and Grover. The results of this study indicate that the financial performance of the Cosmetics Industry analyzed with Springate Method namely PT Martino Berto Tbk, PT Unilever Indonesia Tbk, PT Mandom Indonesia Tbk classified in a healthy condition of the company for 2011-2013. While PT Mustika Ratu Tbk classified in healthy condition in 2011-2012 and classified in poor condition in 2013. Zmijewski Model Analysis (X-Score) at the Cosmetic Industry showed that there are only 2 companies are classified in a healthy condition, namely PT Mandom Indonesia Tbk , and PT Mustika Ratu Tbk in 2011 and 2012, while the others are in a vulnerable condition and bad. Grover Model Analysis (G-Score) at the Cosmetic Industry listed in Indonesia Stock Exchange (IDX) 2011-2013 showed that all companies included in the cosmetics industry are classified in a good health or not potentially banckrupt of the company.This study aims to analyze the potential bankruptcy of companies in the cosmetic industry listed in Indonesia Stock Exchange (IDX) 2011-2013. One indicator of the company has a good performance can be seen from the financial aspects. Financial distress are close to bankruptcy stage marked by uncertainty about profitability in the future. Companies experiencing financial distress in the long term have a tendency to bankruptcy. Therefore, it is necessary bankruptcy prediction model that can provide early warning for the company. This study uses three bankruptcy prediction model, namely Springate, Zmijewski, and Grover. The results of this study indicate that the financial performance of the Cosmetics Industry analyzed with Springate Method namely PT Martino Berto Tbk, PT Unilever Indonesia Tbk, PT Mandom Indonesia Tbk classified in a healthy condition of the company for 2011-2013. While PT Mustika Ratu Tbk classified in healthy condition in 2011-2012 and classified in poor condition in 2013. Zmijewski Model Analysis (X-Score) at the Cosmetic Industry showed that there are only 2 companies are classified in a healthy condition, namely PT Mandom Indonesia Tbk , and PT Mustika Ratu Tbk in 2011 and 2012, while the others are in a vulnerable condition and bad. Grover Model Analysis (G-Score) at the Cosmetic Industry listed in Indonesia Stock Exchange (IDX) 2011-2013 showed that all companies included in the cosmetics industry are classified in a good health or not potentially banckrupt of the company.
MOTIVATIONAL REASONS AND MUZAKI INTENTION TO PAY THROUGH ZAKAT INSTITUTIONS Titin Vegirawati; Junaidi Junaidi; Eka Meirawati
AKUNTABILITAS Vol 16, No 1 (2022): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v16i1.15662

Abstract

This study examined motivational factors that influence Muzaki intention to pay zakat through Zakat Institutions. Paying zakat through Zakat Institutions will reduce  poverty and increase economic growth. This research combines theory of intention revision and Signaling Theory. From those theories,  this research utilized website quality, service quality,  and Zakat Institutions performance which are suspected influence muzaki intention to pay. Purposive sampling was applied to obtain 100 qualified respondents that answered the questionnaires. The primary data were analyzed using a multiple regression model. Based on the research results, proposed hypotheses were accepted. Motivational reasons that contain website quality, service quality, and Zakat Institutions management performance have proven influence muzaki intention to pay zakat through Zakat Institutions.  These research results suggest to Zakat Institutions and zakat authorities to give attention on  motivational reasons variables. They should improve the role of each variable  to attract muzaki intention to pay zakat
PENGARUH INVESTMENT OPPORTUNITY SET (IOS) DAN MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN LQ45 TAHUN 2015-2017 Jerry Juarsa; Abu Kosim; Eka Meirawati
AKUNTABILITAS Vol 13, No 1 (2019): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v13i1.9346

Abstract

This study aimed to examine how the effect of the Investment Opportunity Set (IOS) and the Mechanism of Corporate Governance on LQ45 Company Values for 2015-2017. This type of research is quantitative. The sample selection were conducted by the purpose sampling method. The number of samples used was 13 companies with observations for 3 years. Data were analyzed with using the multiple linear regression. The results of the study showed that the Investment Opportunity Set (IOS) had an effect on company value and corporate governance mechanisms proxied by the audit committee, independent board of commissioners, institutional ownership and managerial ownership did not affect LQ45 company value.
THE MODERATING EFFECT OF SUSTAINABILITY REPORT ON THE RELATIONSHIP BETWEEN CAPITAL STRUCTURE, FIRM SIZE, FINANCIAL PERFORMANCE, AND GOOD CORPORATE GOVERNANCE ON FIRM VALUE Eka Meirawati; Achmad Soediro; Nurul Izzah Az Zahra
AKUNTABILITAS Vol 17, No 1 (2023): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v17i1.19539

Abstract

This study examined the effect of Capital Structure, Company Size, Financial Performance, and Good Corporate Governance on Firm Value and Sustainability Reports as moderating variables in banking sector companies listed on the Indonesia Stock Exchange in 2018-2020. It used a quantitative method with the method of moderated regression analysis (MRA). The data used in this study was secondary data with a population of all banking sector companies that publish sustainability reports and are listed on the Indonesia Stock Exchange in 2018-2020. The sampling technique in this study used a purposive sampling technique and produced a total sample of 30 companies. The results showed that the capital structure and firm size did not affect firm value. Financial Performance and Good Corporate Governance affect the Company's Value. The Sustainability Report was able to moderate the effect of Capital Structure, Company Size, and Good Corporate Governance on firm value. On the contrary, the Sustainability Report was not able to moderate the effect of Financial Performance on Firm Value.
MORAL INTENSITY AND ETHICAL ANALYSIS IN ACCOUNTING DECISION MAKING Yusnaini Yusnaini; Eka Meirawati
AKUNTABILITAS Vol 17, No 1 (2023): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v17i1.20367

Abstract

Theoretically there are four stages in ethical decision making, namely identification of an ethical dilemma, ethical judgment, ethical intention, and ethical action. This study examines the relationship between perceived moral intensity and the first three stages of the ethical decision-making process for accounting students. This study uses an experimental design that uses four business scenarios. This study examines three stages in the ethical decision-making process and provides additional support for the role of moral intensity in ethical decision-making. The results of empirical testing at least partially support all the hypotheses developed in this study. Ethical identification was significantly related to ethical judgment and ethical intention of the four scenarios and ethical judgment was significantly related to ethical intention of the four scenarios. The two dimensions of moral intensity are differently related to the stages of the ethical decision-making process with social consensus emerging as the most important component of moral intensity
SOSIALISASI KESADARAAN DAN KEPATUHAN KEWAJIBAN PEMBAYARAN PAJAK BUMI BANGUNAN (PBB) SEKTOR PEDESAAN DI DESA KERINJING Anton Indra Budiman; Ubaidillah Ubaidillah; Eka Meirawati; Ika Sasti Ferina
Jurnal Abdimas Mandiri Vol. 7 No. 1
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jam.v7i1.2923

Abstract

Kegiatan yang dilaksanakan di desa Kerinjing Kabupaten Ogan Ilir Sumatera Selatan ini ditujukan untuk penduduk desa yang memiliki lahan tanah dan bangunan yang dikenakan PBB-P2 yang terdapat di desa tersebut. Kesadaran masyarakat untuk membayar pajak sudah patuh namun ada sebagian wajib pajak yang masih melalaikan kewajibannya sehingga target penerimaan ada yang belum terealisasi. Pajak Bumi dan Bangunan (PBB) yang merupakan potensi yang harus terus digali dalam menambah penerimaan daerah dikarenakan obyek pajak ini adalah bumi dan bangunan yang jelas sebagian besar masyarakat memilikinya. Pemungutan PBB sering kali mendapatkan hambatan, baik mulai dari sosialisasi kepada masyarakat yang kurang pemahaman masyarakat yang sempit mengenai pajak sampai pada metode pemungutannya yang kurang  efektif dan efisien dan lain sebagainya. Implementasi atas peraturan Undang-Undang nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah masih banyak permasalahan yang harus disikapi dengan baik dan sedini mungkin. Dengan kondisi yang ada pada penduduk desa pada saat ini, sebagai wajib pajak memiliki sangat banyak permasalahan. Tujuan kegiatan ini agar penduduk desa Kerinjing Kabupaten Ogan Ilir Sumatera Selatan memiliki/menjalankan lahan tanah dan bangunan dapat memahami regulasi dan teknis yang diamanahkan oleh regulasi yang terkait dengan PBB-P2, serta memahami dan kesadaran pembayaran PBB-P2. Kegiatan ini dilakukan dengan cara memberikan pemahaman tentang regulasi perpajakan atau peraturan daerah terkait PBB-P2, pemahaman dan kesadaran pembayaran PBB-P2, serta memberikan informasi mengenai PBB-P2 untuk penduduk desa yang memiliki lahan tanah dan bangunan di desa Kerinjing.  
Pengaruh Asimetri Informasi, Profitabilitas, dan Ukuran Perusahaan terhadap Manajemen Laba: Studi pada Perusahaan Manufaktur di Indonesia Puspita Wulandari Dwika; Ruth Samantha Hamzah; Eka Meirawati
JEMBATAN Vol 20, No 1 (2023)
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbt.v20i1.18655

Abstract

The study aims to examine the effect of information assimetric, profitability, and firm size on the earnings management of basic and chemical industry sectors manufacturing companies listed on the Indonesia Stock Exchange for the year 2016 to 2020. The sampling method employed purposive sampling and collected 33 companies for five years observations, hence we obtained 165 sample observations. Moreover, multiple linear regression is exploited as the analysis method. Based on the results, it is concluded that information assimetric and probability have positive effect on earnings management. Meanwhile, firm size has negative effect on earnings management.
Pengaruh Profitabilitas, Solvabilitas, Likuiditas, Ukuran Perusahaan, Leverage Dan Opini Auditor Terhadap Audit Report Lag Eka Meirawati; Relasari Relasari; Anton Indra Budiman; Iwan Efriandy
MBIA Vol 21 No 3 (2022): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v21i3.2131

Abstract

This study aims to analyze and obtain empirical evidence regarding the effect of profitability, solvency, liquidity, firm size, leverage, and auditor's opinion on audit report lag. The type of data used in this study is secondary data in the form of the company's annual financial reports. The research population is all property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. Number of property and real estate sector companies listed on the Indonesia Stock Exchange during 2017-2020. totaling 65 companies. The method used is a non-probability sampling technique which means it is a technique that does not provide equal opportunities for all elements or parts of the population to be selected as samples. The analytical technique used is multiple linear regression analysis using the SPSS program. with the results of his research that profitability, company size, and auditor's opinion have an effect on audit report lag. Keywords: Audit Report Lag, Profitability, Solvency, Liquidity, Company Size, Auditor Opinion Abstrak Penelitian ini bertujuan untuk menganalisa dan memperoleh bukti empiris mengenai pengaruh profitabilitas, solvabilitas, likuiditas, ukuran perusahaan, leverage,dan opini auditor terhadap audit report lag. Jenis data yang digunakan pada penelitian ini adalah data sekunder berupa laporan keuangan tahunan perusahaan. Populasi penelitian adalah semua perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2020. Jumlah Perusahaan sektor porperty dan real estate yang terdaftar di Bursa Efek Indonesia selama tahun 2017-2020. berjumlah 65 perusahaan. Metode yang digunakan adalah teknik nonprobability sampling yang berarti merupakan teknik yang tidak memberi peluang yang sama untuk semua unsur atau bagian populasi untuk dipilih menjadi sampel.Teknik analisis yang digunakan adalah uji analisis regresi linear berganda dengan menggunakan program SPSS, dengan hasil penelitiannya bahwa profitabilitas, ukuran perusahaan, dan opini auditor berpengaruh terhadap audit report lag Kata Kunci : Audit Report Lag, Profitabilitas, Solvabilitas, Likuiditas, Ukuran Perusahaan, Opini Auditor
BIMBINGAN TEKNIS TERKAIT PAJAK PADA PENGELOLAAN BENDAHARA BLUD PUSKESMAS PADA MASAPANDEMI COVID-19 DI KOTA PALEMBANG Eka Meirawati; Abdul Rohman; Asfeni Nurullah; Efva Ghozali; Muhammad Ichsan Siregar; Nilam Kesuma
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1: Januari 2022
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v2i1.1191

Abstract

Puskesmas BLUD melakukan kegiatan belanja barang/jasa dalam bentuk membayarkan gaji, upah, honorarium, dan imbalan lainnya sehingga BLU mempunyai kewajiban terkait perpajakan. Selama pandemi covid-19, pemerintah memberikan kebijakan melalui PMK No. 34/PMK.04/2020 tentang pemberian insentif perpajakan pada layanan kesehatan yang menangani covid-19 termasuk puskesmas, rumah sakit, dan tenaga kesehatan. Namun, banyak puskesmas yang belum mengetahui dan memahami tentang bagaimana dan tata cara pemanfaatan insentif yang telah diberikan oleh pemerintah. Untuk itu diperlukan pelatihan dan bimbingan teknis bagi puskesmas BLUD terkait perpajakan dan bagaimana memanfaatkan fasilitas perpajakan selama pandemi covid-19. Pelatihan ini dilakukan oleh 18 orang bendahara puskesmas BLUD yang ada di Kota Palembang dan bertempat di Fakultas Ekonomi Universitas Sriwijaya Kampus Palembang. Metode yang digunakan selama kegiatan adalah metode ceramah, metode tutorial, dan metode diskusi. hasil dari kegiatan ini adalah sebagian peserta dapat memahami manfaat pajak, tata cara perhitungan, pembayaran dan pelaporan kewajiban perpajakan, serta bagaimana memanfaatkan insentif perpajakan yang diberikan oleh pemerintah
Analisis Kebijakan Dividen melalui Indikator Sektor Perbankan di 5 Negara ASEAN Meirawati, Eka; Hamzah, Ruth Samantha; Gozali, Efva Octavina Donata; Azzahra, Aisyah; Chulim, Felix Rafael
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 3 (2024): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i3.3115

Abstract

Purpose: This study delves deeper into dividend policies through the lens of the banking sector in five ASEAN countries. Methodology/approach: The study spans a nine-year observation period from 2011 to 2019, encompassing a total sample of 46 banking firms. Using multiple linear regression analysis with the ordinary least squares (OLS) method, secondary data were collected annually from the financial and annual reports of banking firms listed on stock exchanges in Vietnam, Indonesia, the Philippines, Thailand, and Malaysia. Results/findings: The findings reveal that within the banking sector of these five ASEAN countries, the Gross Profit Margin (GPM) negatively and significantly impacts the Dividend Payout Ratio (DPR), while the Return on Assets (ROA), bank size, and Asset Turnover Ratio (ATR) positively and significantly influence the DPR. Conversely, the Loan-to-Deposit Ratio (LDR), Non-Performing Loans (NPL), and Total Profit Ratio (TPR) do not significantly affect DPR. These results underscore the importance of financial performance in shaping dividend policies within ASEAN financial markets. Limitations: The study focuses on five ASEAN countries and specific financial variables, which may not fully represent the banking sector dynamics of the entire region. Contribution: This study provides valuable insights into the banking sector in ASEAN countries by highlighting the link between financial performance and dividend policies
Co-Authors Abdul Azis Abu Kosim Amira, Diyah Ayu Fara Anggi Syuhada Anton Indra Budiman Apriani Br Barus Arifudin, Dirga Arista Hakiki Asfeni Nurullah Asna, Wahyu Husnul Aspahani ASPAHANI ., ASPAHANI Azzahra, Aisyah Budiman, Anton Indra Burhanudin Burhanudin Burhanudin Burhanudin Chulim, Felix Rafael Damar Sagara Sitepu, Christian Dewi Permatasari, Dewi Dewi, Kencana Dwirini Dwirini Efva Ghozali Eka Roostartina Ermadiani Ermadiani, Ermadiani Fatma, Kurnia Aulidia Gozali, Efva Octavina Donata Hakiki, Arista Halimatusyakdiah Halimatusyakdiah Hamzah, Ruth Samantha Hidayah, Nurul Arifatul Ika Sasti Ferina, Ika Sasti Inten Meutia Iwan Efriandy Jerry Juarsa Junaidi Junaidi Kencana Dewi Kesuma, Nilam Lusiana Annisa , Mutiara Maharani, Luky Nugraha Putri Mukhlis Rohmadi Nilam Kesuma Nurul Izzah Az Zahra Nurullah, Asfeni Permatasari, Ariadna Puspita Wulandari Dwika Relasari, Relasari Rina Sari Qurniawati, Rina Sari Rohman, Abdul Rosita, Putri Rostartina, Eka Shelly Febriana Siti Aminah Soediro, Achmad Titin Vegirawati Tjandrakirana, Rina Ubaidillah ., Ubaidillah Wahhyudi, Tertiarto Wulandari, Ernia Diyah Ayu Yusnaini Yusnaini Yusnaini Yusnaini