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All Journal Jurnal Akuntansi dan Pajak Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Abdimas Mandiri Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Abdimas Bina Bangsa Jurnal Pengabdian Kepada Masyarakat GREENOMIKA Jurnal Penkomi : Kajian Pendidikan dan Ekonomi Jurnal of Applied Business and Banking (JABB) Akuntansi: Jurnal Riset Ilmu Akuntansi DIMASEKA E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi MABIS MABIS
Novianty Novianty
Fakultas Ekonomi Dan Bisnis, Universitas Widya Dharma Pontianak
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Sebuah Jurnal Audit Audit Plan, Audit Program dan Audit Prosedur Pada Harta, Utang dan Modal: Audit Plan, Audit Program, Audit Prosedur, Harta, Utang, Modal Novianty -
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 7 No. 2 (2020)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v7i2.2204

Abstract

The purpose of this study is to find out how the audit plan, audit program and audit procedures and procedures on assets, debt and capital. This research is also intended to find out whether inventory is evaluated by company management at all times and how to audit the inventory system in the midst of the rise of online systems has been widely used today. The research method used in this research is a descriptive analysis method which is done by discussing all the material or theory of the Audit Plan, Program Audit and Audit Procedures on Assets, Debt and Capital by referring to the applicable audit standards and procedures. The results of this study indicate that auditors and public accountants must conduct a preliminary survey of the data or identity of the company to be audited before conducting an audit plan, program audit and audit procedures. Audit plan, program audit and audit procedures must be prepared and carried out as well as possible in order to produce a good audit quality so that in the end it will produce a good audit report as well. Keyword: Audit Plan, Audit Program, Audit Prosedur, Aktiva, Liabilities and Common Stock
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.
FACTORS INFLUENCING CAPITAL STRUCTURE WITH PROFITABILITY AS A MODERATOR Halim, Kusuma Indawati; Novianty, Novianty
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 7 No 2 (2024): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v7i2.1894

Abstract

A company's capital structure is an important element in ensuring the smooth running of its business activities. Management is required to decide the ideal capital structure by considering the subsidizing needs of both internal and external funding productively. The research goal is to discover how business risk and firm size affect the capital structure that is moderated through profitability. The study pattern consisted of 37 companies in the property and real estate sector, which have been decided on through a purposive sampling method. The test results show that business risk has a negative effect on a company's capital structure, and firm size has no effect on this. Furthermore, profitability also has a moderating effect on the negative relationship between business risk and capital structure, as well as the positive relationship between firm size and capital structure.
PENGARUH ARUS KAS BEBAS, PROFITABILITAS, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN HUTANG Halim, Kusuma Indawati; Novianty, Novianty
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.229

Abstract

The company's management has a responsibility in determining the funding of the company's activities while being able to fulfill its obligations. This study aims to examine the effect of free cash flow, profitability, and institutional ownership on debt policy. The variable free cash flow is measured by the amount of cash available from operating activities after paying off capital expenditures, the profitability variable is measured by the return on assets ratio, the institutional ownership variable is measured by dividing the number of shares owned by the institution by the number of outstanding shares, and the debt policy variable is measured by the debt to assets ratio. The form of this research is an associative study. The total population is 58 property and real estate sub-sector companies on the Indonesia Stock Exchange. The determination of the research sample used a purposive sampling method and obtained a sample of 34 sample companies. The data analysis technique uses panel data regression. Processing data in research using Eviews 12. Based on the test results, it is known that free cash flow has a positive effect on debt policy, profitability has no effect on debt policy, and institutional ownership has a negative effect on debt policy
PENDAMPINGAN PENGELOLAAN CASH DAN STOCK OPNAME PADA SANMAR STORE SMK KATOLIK SANTA MARIA PONTIANAK Halim, Kusuma Indawati; Novianty, Novianty
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2: Mei-Agustus 2024
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v4i2.3215

Abstract

Pengelolaan kas dan stok barang merupakan aspek penting dalam menjalankan bisnis yang sukses, karena melibatkan pemantauan dan pengendalian yang cermat. Dengan mengelola tingkat kas dan stok secara efisien, bisnis dapat memastikan ketersediaan kas untuk memenuhi kebutuhan operasional bisnis, produk yang tepat tersedia pada waktu yang tepat, meminimalkan risiko kehabisan stok sekaligus memaksimalkan profitabilitas. Pengelolaan kas dan stok yang efektif melibatkan berbagai strategi, seperti memperkirakan permintaan, dan memanfaatkan fungsi-fungsi microsoft excel untuk pencatatan arus kas dan persediaan. Tujuan dari Pengabdian Masyarakat ini adalah untuk membantu mitra dalam mengelola kas dan persediaan secara efektif. Cara yang bisa ditempuh adalah melakukan pencatatan dengan memanfaatkan microsoft excel dan kegiatan cash opname dan stock opname secara berkala. Dengan menggunakan cara ini, mitra dapat mengetahui secara pasti jumlah kas dan ketersediaan stok, menghindari kelebihan kas dan stok, serta mengoptimalkan profitabilitas
Co-Authors Febriana Louw Fina Fina Hadi Santoso Hartono Hartono Helmina Br Ginting Hengky Leon Hernat, Okevanrianus Putra Kusuma Indawati Halim Mahdi Mahdi Nurhidayati Nurhidayati Nurul Aini Ricky Ricky Rida Ristiyana Ridiana Ridiana Sheila Sintya Sheila Sintya Susan Susan Teguh Setiawan Wibowo Veronica Olivia Vito Apriyanto