Articles
<![CDATA[Sosialisasi Penerapan Akuntansi Pada Badan Usaha Milik Desa (BUMDes) Barokah di Desa Pujud Kecamatan Pujud Kabupaten Rokan Hilir ]]>
<![CDATA[Yusrawati]]>;
<![CDATA[Siska]]>;
<![CDATA[Irena Hastuti]]>;
<![CDATA[Yolanda Pratami]]>
<![CDATA[ Buletin Pembangunan Berkelanjutan Vol. 5 No. 2 (2021) ]]>
Publisher : <![CDATA[UIR Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.25299/bpb.2021.8733
<![CDATA[Pengabdian masyarakat ini dilakukan dengan memberikan sosialisasi kepada pihak Mitra yaitu Badan Usaha Milik Desa (BUMDes) Barokah di Desa Pujud Kecamatan Pujud Kabupaten Rokan Hilir yang bertujuan untuk dapat menerapkan akuntansi secara tepat pada sistem pencatatan yang mereka lakukan sesuai dengan akuntansi yang berterima umum. Metode yang digunakan adalah metode ceramah, diskusi tanya jawab serta pemaparan dan praktek langsung tentang laporan keuangan kepada pihak BUMDes. Hasil kegiatan pengabdian yang telah dilakukan tim pengabdian dapat ditarik kesimpulan bahwa BUMDes secara umum telah melakukan pencatatan secara sederhana yaitu catatan uang kas masuk dan uang kas keluar,serta laporan keuangan, namun penerapan akuntansi pada BUMDes belum dilaksanakan sesuai dengan akuntansi berterima umum dan perlu pendampingan secara berkala kepada pihak mitra agar dapat membuat laporan keuangan sesuai dengan jenis usahanya. Hal ini terjadi karena kurangnya pemahaman mitra terhadap laporan keuangan, penyebabnya adalah latar belakang pendidikan direktur dan staf yang bekerja di BUMDes bukan berasal dari akuntansi.]]>
<![CDATA[Pengaruh Sustainability Reporting, Profitabilitas, Struktur Modal Dan Insentif Manajer Terhadap Nilai Perusahaan ]]>
<![CDATA[Yolanda Pratami]]>;
<![CDATA[Poppy Camenia Jamil]]>
<![CDATA[ COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31539/costing.v4i2.1989
<![CDATA[Indonesia's growing economy require every company to improve company performance for achievement of company goals. In addition, the company is also expected to increase the firm’s value for shareholder prosperity. Firm’s value is very important because it shows the performance of the company that can affect investor perceptions of the company. The issue of companies listed on the Indonesia Stock Exchange shows that most firm’s values have declined from 2017 to 2018 while good company values are seen from stable and rising share prices. This study aims to test empirically the influence of sustainability reporting, profitability, capital structure and managerial incentive to firm’s value on the companies listed in Indonesia Stock Exchange during periode 2017-2018. This study used purposive sampling method for the selection of sampel. The population of this research is 613 companies with total sample of 39 companies. Data analysis technique in this research is multiple regression analysis with SPSS version 23.0. The research result show that sustainability reporting has no effect to to the firm’s value, profitability has effect to the firm’s value, capital structure has no effect to the firm’s value and managerial incentive has no effect to the firm’s value. The results of this study are expected to be a motivation for company management to increase firm’s value because it will have an impact on investor interest in investing in companies in Indonesia. Keywords: Sustainability Reporting, Profitability, Capital Structure, Managerial Incentive, Firm’s Value]]>
<![CDATA[Pengaruh Profitabilitas dan Struktur Modal terhadap Nilai Perusahaan pada Bursa Efek Indonesia ]]>
<![CDATA[Yolanda Pratami]]>;
<![CDATA[Poppy Camenia Jamil]]>
<![CDATA[ Jurnal Ekonomi KIAT Vol. 31 No. 2 (2020): Desember 2020 ]]>
Publisher : <![CDATA[UIR Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.25299/kiat.2020.vol31(2).3866
<![CDATA[Penelitian membahas hubungan antara profitabilitas dan struktur modal pada nilai perusahaan di perusahaan yang tercatat di BEI pada tahun 2017-2018. Untuk menentuka sampel, peneliti memakai metode porpuse sampling sehingga diperoleh total populasi yaitu 613 perusahaan dan total sampel yaitu 39 perusahaan. Analisis regresi berganda dengan SPSS versi 23.0 digunakan sebagai teknik analisis data. Hasil penelitian ini membuktikan terdapat pengaruh antara profitabilitas dengan nilai perusahaan selanjutnya tidak terdapat pengaruh antara struktur modal dengan nilai perusahaan. The study discusses the relationship between profitability and capital structure on firm value in companies listed on the IDX in 2017-2018. In selecting the sample, researchers used the purposive sampling method with a total population of 613 companies and a total sample of 39 companies. Multiple regression analysis with SPSS version 23.0 was used as a data analysis technique. The results of this study show that there is an influence between profitability and firm value. Then, there is no influence between capital structure and firm value.]]>
<![CDATA[THE ROLE OF THE INDEPENDENT COMMISSIONER IN MODERATING CEO POWER ON COMPANY PERFORMANCE ]]>
<![CDATA[Yolanda Pratami]]>;
<![CDATA[Loveana Syaifora]]>;
<![CDATA[Agustin Basriani]]>;
<![CDATA[Mai Yuliza]]>
<![CDATA[ International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 2021 ]]>
Publisher : <![CDATA[LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29040/ijebar.v5i4.3726
<![CDATA[Business competition between companies requires companies to be able to survive by improving company performance. However, this has not been noticed by several banking companies listed on the Indonesia Stock Exchange which shows that the dominant company's performance has decreased from 2017 to 2019. The increase in company performance is inseparable from the ownership structure owned by parties with an interest in the company such as CEO power. and the role of independent commissioners. The purpose of this study was to obtain empirical evidence that CEO power has an effect on company performance and independent commissioners can moderate the relationship between CEO power and company performance. This study uses quantitative methods with multiple regression analysis while the population of this study are all banking companies listed on the Indonesia Stock Exchange from 2017 to 2019. The results of this study indicate that CEO Power has no effect on financial performance. Furthermore, independent commissioners do not have a moderating effect on the relationship between CEO Power and company performance Keywords: Company Performance, CEO Power, Commissioner]]>
<![CDATA[Penerapan E-Filing, Peran Relawan Pajak dan Kesadaran Wajib Pajak terhadap Kepatuhan WPOP Dalam Melaporkan SPT Tahunan ]]>
<![CDATA[Yolanda Pratami]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 2 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32493/jiaup.v10i2.16121
<![CDATA[In order to fulfil tax obligations and improve taxpayer compliance from year to year, DJP cooperates with universities to establish a Tax Center and a tax volunteer program. This study aims to empirically examine the effect of implementing e-filing, tax volunteers and taxpayer awareness on individual taxpayer compliance in reporting Annual Tax Returns at the Riau Islamic University Tax Center. WPOPs who report their annual tax returns at the Riau Islamic University Tax Center are the population in this study. The sample collection method is a purposive sampling of as many as 96 samples. Technical analysis of the data in this study using multiple regression analysis with the help of the SPSS program. The results of the studies prove that the implementation of e-filing and taxpayer awareness partially affects individual taxpayer compliance when the role of tax volunteers does not affect individual taxpayer compliance. Furthermore, the application of e-filing, the tax volunteers' role and the awareness of taxpayers simultaneously affect the compliance of individual taxpayers in reporting the Annual SPT.]]>
<![CDATA[Pengaruh Good Corporate Governance dan Pengungkapan Corporate Social Responsibility Terhadap Manajemen Laba ]]>
<![CDATA[Yusrawati Yusrawati]]>;
<![CDATA[Sekar Indah Pangesti]]>;
<![CDATA[Yolanda Pratami]]>;
<![CDATA[Nina Nursida]]>
<![CDATA[ Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 3 (2023): Management Studies and Entrepreneurship Journal (MSEJ) ]]>
Publisher : <![CDATA[Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37385/msej.v4i3.2038
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh Good Corporate Governance dan Pengungkapan Corporate Social Responsibility (CSR) terhadap manajemen laba pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2020. Penelitian ini menggunakan mekanisme Good Corporate Governance yaitu kepemilikan manajerial, kepemilikan institusional, dewan komisaris independen, komite audit, dan pengungkapan Corporate Social Responsibility (CSR) sebagai variabel. Populasi pada penelitian ini yaitu perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2020. Dengan menentukan sampel menggunakan teknik purposive sampling untuk mendapatkan sampel yang sesuai dengan kriteria penelitian. Sampel yang digunakan sebanyak 14 perusahaan dengan jumlah sampel 42 sampel pada periode 2018 hingga 2020. Hasil penelitian dengan uji parsial t, menunjukkan bahwa kepemilikan manajerial dan dewan komisaris independen tidak berpengaruh terhadap manajemen laba, Kepemilikan institusional berpengaruh positif dan signifikan terhadap manajemen laba. Komite audit dan pengungkapan Corporate Social Responsibility (CSR) berpengaruh negatif dan signifikan terhadap manajemen laba. Kebaruan penelitian ini yaitu penelitian ini replikasi dari penelitian sebelumnya dengan mengganti dan memperbarui objek penelitian yaitu pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Rekomendasi untuk penelitian selanjutnyayaitu dapat memperbesar jumlah observasi penelitian dan memperpanjang periode pengamatan. Kemudian dapat menggunakan lebih banyak variabel independen lainnya seperti free cash flow dan tax planning. ]]>
<![CDATA[Faktor Penentu Akuntabilitas Pengelolaan Dana Desa ]]>
<![CDATA[Eny Wahyuningsih]]>;
<![CDATA[Yolanda Pratami]]>;
<![CDATA[Gilang Amrizal]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 14, No 2 (2023): EL MUHASABA ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.18860/em.v14i2.18091
<![CDATA[Purpose: The research aims to find evidence of the influence of budget targets, competence of village apparatus, and leadership on the accountability of managing village funds in Bantan District, Bengkalis Regency.Method: This study uses a quantitative approach. The research data is primary data and secondary data. Data collection was carried out by giving questionnaires to all respondents in this study, namely 69 respondents. The analysis technique used is validity test, reliability test, normality test, tolerance and vif test, multiple linear regression test, t test and the coefficient of determination adj R2.Results: The results of this study can be concluded that Clarity of Budget Targets has an effect on Village Fund Management Accountability, Village Apparatus Competence has an effect on Village Fund Management Accountability and Leadership has an effect on Village Fund Management Accountability.Implications: This research can be taken into consideration especially for the Village Government in Bantan District to further clarify budget targets, improve village apparatus competence and good leadership because it will affect the level of accountability or accountability for managing village funds.Novelty: This research is a replication of previous research by replacing the village research object in Bantan District, Bengkalis Regency]]>
<![CDATA[Pengaruh Sustainability Reporting dan Institutional Ownership Terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening ]]>
<![CDATA[Yolanda Pratami]]>
<![CDATA[ VALUTA Vol. 5 No. 2 (2019): Valuta ]]>
Publisher : <![CDATA[UIR Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Penelitian ini bertujuan untuk menguji secara empiris pengaruh penerapan sustainability reporting dan institutional ownership terhadap nilai perusahaan dengan profitabilitas sebagai variabel intervening pada perusahaan yang terdaftar di Bursa Efek Indonesia periode tahun 2016-2018. Populasi penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia periode tahun 2016 sampai dengan tahun 2018 dengan total sampel sebanyak 26 perusahaan. Teknis analisis data dalam penelitian ini menggunakan analisis jalur dengan Lisrel 8.72. Hasil penelitian membuktikan bahwa sustainability reporting berpengaruh terhadap profitabilitas, institutional ownership berpengaruh terhadap profitabilitas. Sustainability reporting berpengaruh terhadap nilai perusahaan, institutional ownership tidak berpengaruh terhadap nilai perusahaan. Profitabilitas berpengaruh terhadap nilai perusahaan. Sustainability reporting berpengaruh terhadap nilai perusahaan dengan profitabilitas sebagai variable intervening, institutional ownership berpengaruh terhadap nilai perusahaan dengan profitabilitas sebagai variable intervening]]>
<![CDATA[Literasi Peluang Usaha Pada Sektor Parekraf pada Masyarakat Kec. Rokan IV Koto Kab. Rokan Hulu ]]>
<![CDATA[Eva Sundari]]>;
<![CDATA[Yolanda Pratami]]>;
<![CDATA[Gilang Nugroho]]>
<![CDATA[ ARSY : Jurnal Aplikasi Riset kepada Masyarakat Vol. 5 No. 1 (2024): ARSY : Jurnal Aplikasi Riset kepada Masyarakat ]]>
Publisher : <![CDATA[Lembaga Riset dan Inovasi Al-Matani ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55583/arsy.v5i1.845
<![CDATA[Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi peluang usaha di sektor Parakraf di kalangan masyarakat Kecamatan Rokan IV Koto, Kabupaten Rokan Hulu. Literasi peluang usaha menjadi fokus utama dalam upaya memberdayakan masyarakat dalam mengidentifikasi dan memanfaatkan potensi bisnis yang ada dalam sektor Parakraf. Melalui berbagai kegiatan penyuluhan, pelatihan, dan pembinaan, pengabdian ini berusaha untuk meningkatkan pengetahuan, keterampilan, dan kesadaran masyarakat terhadap peluang-peluang bisnis yang dapat dijalankan dalam sektor Parakraf. Selain itu, pengabdian ini juga bertujuan untuk mendorong kolaborasi antara pemerintah, lembaga pendidikan, dan pelaku usaha lokal guna menciptakan lingkungan yang kondusif bagi pengembangan kewirausahaan di tingkat lokal. Dengan demikian, diharapkan bahwa pengabdian kepada masyarakat ini dapat memberikan kontribusi positif dalam memperkuat ekonomi lokal dan meningkatkan kesejahteraan masyarakat Kecamatan Rokan IV Koto, Kabupaten Rokan Hulu]]>
<![CDATA[PENGARUH PROFITABILITAS, INTENSITAS ASET TETAP, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK SAAT PANDEMI COVID-19 ]]>
<![CDATA[Ismayanti Ananda Putri]]>;
<![CDATA[Siska]]>;
<![CDATA[Yolanda Pratami]]>
<![CDATA[ Journal Of Islamic Finance And Accounting Research Vol. 1 No. 1 FEBRUARI (2022): JAFAR 2022 ]]>
Publisher : <![CDATA[UIR Press ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.25299/jafar.2022.8692
<![CDATA[Tax avoidance is an attempt to reduce the tax burden but does not violate the applicable tax regulations. This study aims to examine and analyze the effect of profitability variables, fixed asset intensity, and sales growth on tax avoidance during the Covid-19 pandemic. This research includes quantitative research with an associative approach that uses secondary data in the form of quarterly financial reports I, II, and III. The population in this study were 47 large trading companies (wholesale: durable and non-durable goods) listed on the IDX in 2020. The research sample was selected using the purposive sampling method so that 18 companies were obtained over a span of 3 quarters in 2020. Data analysis used the technique multiple linear regression analysis. Based on the results of the tests that have been carried out, it shows that partially the profitability and sales growth variables have no significant effect on tax avoidance during the Covid-19 pandemic, while the fixed asset intensity variable has a significant effect on tax avoidance during the Covid-19 pandemic. Simultaneously, profitability variables, fixed asset intensity, and sales growth have a significant effect on tax avoidance during the Covid-19 pandemic.]]>
