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All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Abdimas Bina Bangsa Jurnal Pengabdian Kepada Masyarakat Akuntansi: Jurnal Riset Ilmu Akuntansi
Novianty Novianty
Universitas Widya Dharma pontianak
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PENGARUH KINERJA LINGKUNGAN, STRUKTUR MODAL, DAN PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR PERTAMBANGAN Kusuma Indawati Halim; Veronica Olivia; Novianty Novianty
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i1.85

Abstract

Profitability is an important factor related to financial decision making. The higher the profitability of the company, the greater the level of investor confidence in the company. This study aims to determine the effect of environmental performance, capital structure, and working capital turnover on profitability in mining sector companies on the Indonesia Stock Exchange with the 2016-2020 research period. The population is 47 companies with a sample of 16 companies determined using the purposive sampling method. The data analysis technique used multiple linear regression analysis. Data processing uses SPSS version 26. The test results show that environmental performance has no effect on profitability, while capital structure and working capital turnover have a positive effect on profitability. The coefficient of determination shows that the independent variable in explaining the dependent variable is only 13.5 percent, while 86.5 percent is influenced by other factors which is not examined in this study
Penggunaan Aplikasi Mendeley Untuk Peningkatan Kualitas Riset Akuntansi Hengky Leon; Novianty Novianty
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2 (2022): November 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v2i2.1270

Abstract

The purpose of this community service activity is to introduce lecturers and students to the importance of citations in scientific papers that can be poured into theses, theses, dissertations and even scientific articles. The activity method is applied by three methods, namely the lecture method, the practice method, and the evaluation method. The participants of the activity came from several lecturers and students in Pontianak totaling 12 participants with a time of 2.5 hours. The activity is carried out with an introduction to the citation of scientific papers and the importance of citations, especially in accounting research topics so that the citations taken are in accordance with the needs and lead to the field of accounting science itself. Then proceed with the process of explaining the understanding and use of mendeley. The results of this activity explained that all participants felt helped and could understand the process of using the mendeley application to improve the quality of accounting research. The weakness in this activity is that it takes more time for some participants who are slow to use the laptop or lack high mastery of the laptop. This activity is expected to have sustainability with an understanding of several models of writing forms needed according to needs.
PENDAMPINGAN PENGISIAN DAN PELAPORAN SPT PAJAK PENGHASILAN UMKM MELALUI E-FORM Novianty Novianty; Kusuma Indawati Halim
Jurnal Abdimas Bina Bangsa Vol. 4 No. 1 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i1.489

Abstract

e-Form is an application for filling out corporate tax returns for all business entities that is easy and practical to use. This application really helps business people to fill out and report corporate tax returns quickly and accurately. The purpose of this community service activity is to increase partners' knowledge about how to report annual income in accordance with applicable tax regulations by using the e-Form application. The implementation of this community service activity was carried out at the Fitri salon in the East Pontianak area. Community service activities begin with field observations and interviews or questions and answers with salon owners. Then proceed with the introduction of the e-Form application, assisting in filling out and reporting corporate annual income through the e-Form application, and proceed with evaluating the results of implementing assistance in filling out corporate annual income through the e-Form application. The results of this community service activity are that partners can increase knowledge about how to use the e-Form application, increase knowledge and tax compliance for partners, and can help partners fill out and report corporate tax returns using the e-Form application
ANALISIS PENGARUH KINERJA LINGKUNGAN, LABA AKUNTANSI DAN PRICE EARNING RATIO TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Novianty Novianty; Sheila Sintya
Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.103

Abstract

Kajian ini bertujuan untuk mengetahui pengaruh kinerja lingkungan, laba akuntansi dan price earning ratio terhadap return saham pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia. Metode dalam penelitian ini menggunakan metode kuantitatif dan teknik pengumpulan data yaitu analisis dokumen. Populasi dalam penelitian ini merupakan perusahaan sektor manufaktur. Berdasarkan pada kriteria penelitian diperoleh sampel sebanyak 30 perusahaan. Teknik analisis data yang digunakan yaitu analisis statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, koefisien determinasi, uji F dan uji t. Hasil penelitian menunjukkan kinerja lingkungan dan laba akuntansi berpengaruh positif terhadap return saham. Di sisi lain, price earning ratio tidak berpengaruh terhadap return saham. Nilai koefisien determinasi sebesar 0,192 menunjukkan kemampuan kinerja lingkungan, laba akuntansi dan price earning ratio dalam menjelaskan perubahan return saham sebesar 19,2 persen, sedangkan sisanya 80,8 persen dijelaskan oleh faktor lain.
ANALISIS PENGARUH PROFITABILITAS, BONUS PLAN, DAN DEBT COVENANT TERHADAP TAX AVOIDANCE DENGAN TRANSFER PRICING SEBAGAI VARIABEL MEDIASI Novianty Novianty; Vito Apriyanto
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.346

Abstract

This research aims to examine aspects of variables that are considered related and can influence the occurrence of tax avoidance. The variables used in this research are Profitability, Bonus plan, Debt covenant, and Transfer pricing as mediation of tax avoidance motives. Data collection used a purposive sampling method which focused on raw goods sector companies listed on the IDX from 2018 to 2022. Sampling was chosen with a total of 115 data. The data analysis methods used include multiple linear analysis and the Sobel Test. The results of this research reveal that Profitability and Debt Covenant have a negative effect on Tax Avoidance, the Bonus Plan has a positive effect on Tax Avoidance, and Transfer Pricing cannot mediate the effect of Profitability, Bonus Plan and Debt Covenant on Tax Avoidance
DETERMINAN ASSET STRUCTURE, GROWTH OPPORTUNITY, DAN FIRM SIZE TERHADAP CAPITAL STRUCTURE PADA PERUSAHAAN SEKTOR BARANG KONSUMEN PRIMER DI BURSA EFEK INDONESIA Novianty Novianty
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.347

Abstract

This research was conducted to determine the determinants of asset structure, growth opportunity, firm size and profitability on capital structure in primary consumer goods sector companies on the Indonesia Stock Exchange. The data population in this research is all companies in the primary consumer goods sector on the Indonesia Stock Exchange, totaling 54 companies. The financial report data used in this research is from 2016 to 2020. The company sampling technique is to use the purposive sampling method. The data analysis techniques used are descriptive statistics and multiple linear analysis. The results of this research show that asset structure has a negative and significant effect on capital structure, while growth opportunity and firm size have no effect on capital structure in primary consumer goods sector companies on the Indonesia Stock Exchange.
The Effect of Capital Expenditure, Sales Growth, And Leverage on Cash Holdings Kusuma Indawati Halim; Novianty Novianty
Jurnal Ilmiah Akuntansi & Bisnis Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v8i2.4666

Abstract

The maintenance of cash holdings is an essential element in ensuring the financial stability of a company. The utilisation of cash holdings might be advantageous for companies seeking to capitalise on investment prospects or finance their expansion strategies. The maintenance of a robust cash holdings enables organisations to promptly capitalise on favourable investment prospects that may emerge within the market. The purpose of this study is to examine the effect of capital expenditure, sales growth, and leverage on cash holdings. The research population is non-cyclical sector companies, totalling 61 companies in Indonesia Stock Exchange (IDX). Data testing was carried out based on secondary data collected, namely the annual reports of each company between 2017 and 2021. The technique used is quantitative by measuring research variables indicators and testing them with statistical analysis. This research utilized a sample of 61 companies that were selected by the purposive sampling method. Multiple regression was used to analyze the data. The findings of this research show that capital expenditure has a negative effect on cash holdings, the sales growth rate has a positive effect on the cash holdings of the company, and leverage has no effect on cash holdings. The findings of this study will provide valuable insights for policy-makers and stakeholders in making informed strategic business decisions regarding cash holdings.
Analisis Faktor-faktor yang Mempengaruhi Terjadinya Fraud Pada Perbankan di Era New Normal Ricky Ricky; Rida Ristiyana; Mahdi Mahdi; Hengky Leon; Novianty Novianty
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7296

Abstract

Fraud can have an impact on the destruction of the company's reputation, company losses, damage to employee morality and other negative impacts, therefore fraud is very important to pay attention to in a company. The purpose of this study is to examine and analyze the factors that influence the occurrence of fraud in banking in the new normal era. This research is a quantitative research by distributing questionnaires to respondents. The sample of this study was 100 bank employees whose samples were taken randomly. The independent variable in this study is fraud. While the dependent variable in this study is internal control, salary suitability and leadership style. The questionnaire used has been tested for validity and reliability with good categories. The data collected were analyzed using multiple linear regression analysis techniques with the help of SPSS version 23. The results of this study indicate that 1) internal control has a positive and significant effect on fraud, 2) compensation suitability has a positive and significant effect on fraud, and 3) leadership style has a significant effect on fraud. positive and significant to fraud. The results of the study can be interpreted if banks want to reduce the level of fraud, then banks must improve internal control, compensation suitability and leadership style in the banking world, especially in the new normal era.
PENINGKATAN NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Nurhidayati Nurhidayati; Novianty Novianty; Teguh Setiawan Wibowo; Helmina Br Ginting; Nurul Aini
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7502

Abstract

This study aims to examine and analyze the effect of financial performance on firm value with good corporate governance as a moderating variable. This research is a quantitative research using secondary data. The population of this study are manufacturing companies that are included in the food and beverage industry sub-sector which are listed on the Indonesia Stock Exchange during the 2017-2020 period. The sampling technique used in this study was purposive sampling. The independent variable in this study is company value as measured by return on assets (ROA). The dependent variable in this study is firm value as measured by Tobin's Q. While the moderating variable in this study is good corporate governance as measured by managerial ownership. The collected data was analyzed using multiple linear regression analysis using the SPSS application tool. The results of this study indicate that 1) financial performance has a positive and significant effect on firm value, and 2) good corporate governance is able to moderate the effect of financial performance on firm value. The results of these findings indicate that if the company wants to increase the value of the company, the company must also improve financial performance, besides that to strengthen this increase, the company must also improve good corporate governance.
Co-Authors Helmina Br Ginting Hengky Leon Kusuma Indawati Halim Mahdi Mahdi Nurhidayati Nurhidayati Nurul Aini Ricky Ricky Rida Ristiyana Sheila Sintya Teguh Setiawan Wibowo Veronica Olivia Vito Apriyanto