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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Competence : Journal of Management Studies (Kompetensi : Jurnal Studi Manajemen) JURNAL MANAJEMEN MOTIVASI Jurnal Akuntansi dan Ekonomika Sebatik Maker: Jurnal Manajemen FINANCIAL : JURNAL AKUNTANSI JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Akbis: Media Riset Akuntansi dan Bisnis JSMA (Jurnal Sains Manajemen dan Akuntansi) Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Ilmiah Manajemen Kesatuan Jurnal Aktiva : Riset Akutansi dan Keuangan ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur JCA (Jurnal Cendekia Akuntansi) Jurnal Ekonomi Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Journal of Trends Economics and Accounting Research PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Journal of Ekonomics, Finance, and Management Studies
Djunita Permata Indah
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The Effect of Financial Performance and Good Corporate Governance on Company Value Sri Wahyuni, Endah; Karpriana, Angga P.; Indah, Djunita Permata
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): JIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to evaluate the effect of financial performance and good corporate governance on company value. Financial performance is assessed using return on assets (ROA), while good corporate governance is measured through the presence of independent commissioners. Company value is measured by Price Book Value (PBV). The data used in this study were collected from eight mining companies listed on the Indonesia Stock Exchange (IDX) over a four-year period (2020-2023). Data analysis was carried out using the panel data regression method. The results of the study indicate that financial performance and board percentage do not have a significant effect on company value. This suggests that these two factors may not be the main indicators that investors need to consider in evaluating company value. This finding is relevant for investors or potential investors, providing an understanding that other aspects, such as business strategy, innovation, and management quality, may play a greater role in investment decision making. This study emphasizes the importance of considering additional factors that are more decisive in analyzing company value to help investors make more informed investment decisions.
Internal Control Analysis of Asset Management System at Hospital of Tanjungpura University Nor, Sahar Rutin; Indah, Djunita Permata; Heniwati, Elok
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 6 (2024): JIMKES Edisi November 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11iS1.2881

Abstract

This research aims to analyze internal control in the asset management system at Hospital of Tanjungpura University. With a focus on environmental control, risk assessment, activity control, information and communication as well as monitoring in hospitals. This research method involves direct interviews with hospital staff to understand existing internal control practices. The results of this research show that the hospital has implemented environmental control well, but is still hampered by the manual recording system on medical devices. Monitoring of the management of medical devices has been carried out well through monthly cross checks and periodic evaluations. The recommendations given aim to increase efficiency by implementing a computerized asset recording system, strengthening internal controls related to inventory procurement documents, and improving communication between employees. With these improvement steps, it is hoped that hospitals can improve the quality of service and effectiveness of medical equipment management.
The Influence of Competence, Professionalism and Integrity on Audit Quality with Auditor Ethics as a Moderating Variable Setyadi, Setyadi; Heniwati, Elok; Hamzani, Umiaty; Desyana, Gita; Indah, Djunita Permata
Sebatik Vol. 28 No. 2 (2024): December 2024
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v28i2.2493

Abstract

This study aims to evaluate the influence of professionalism and integrity on audit quality and analyze the role of auditor ethics as a moderating variable. The research was conducted at the Inspectorates of Mempawah Regency and Bengkayang Regency, involving 30 auditors as the sample. Data were collected through questionnaires and analyzed using the path analysis method with WarpPLS 7.0 software. The results indicate that professionalism and integrity significantly influence audit quality, while competence does not have a significant effect. Furthermore, auditor ethics moderates the relationship between integrity and professionalism on audit quality but does not moderate the relationship between competence and audit quality. The findings highlight the critical role of professionalism, integrity, and auditor ethics in enhancing audit quality. This study provides both practical and theoretical contributions to fostering more transparent and accountable regional financial governance.
Financial Accounting Financial Accounting Strategy for Sustainable Development of MSMEs in Indonesia: MSMEs, Financial Accounting, Digital Transformation Dea Haritiantari; Hamzani, Umiaty; Desyana, Gita; Permata Indah, Djunita
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 3 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i3.2511

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the Indonesian economy, but face complex challenges in financial accounting management. This research aims to analyze financial accounting strategies for sustainable development of MSMEs in Indonesia. The research method employs a qualitative library research approach by exploring various literature, documents, and related research. The research results reveal that the majority of MSMEs still use traditional accounting systems with limited digital infrastructure and literacy. The study identifies four critical dimensions in financial accounting transformation: digital technology, human resource development, regulatory frameworks, and sustainable empowerment strategies. The developed strategy model offers an adaptive approach capable of accommodating the diversity of MSME characteristics. Findings indicate that digital technology integration, continuous training, and ecosystem support can significantly improve MSME financial performance. The research recommends building integrated digital platforms, comprehensive incentive policies, and multi-stakeholder collaboration to drive MSME financial accounting transformation.
Menguak Dampak Good Corporate Governance Dalam Memoderasi Pengaruh Profitabilitas dan Likuiditas Terhadap Agresivitas Pajak Napiajo, Napiajo; Hamzani, Umiaty; Desyana, Gita; Permata Indah, Djunita
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 6 No 3 (2024): Oktober 2024
Publisher : Program Studi Akutansi - Universitas Nusa Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v6i3.250

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh profitabilitas, likuiditas, terhadap agresivitas pajak dengan good corporate governance sebagai variabel moderasi. Penelitian ini menggunakan data sekunder yang didapat dari situs Bursa Efek Indonesia. Populasi dari penelitian ini adalah perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia (BEI), yang mempublikasikan laporan keuangan dan laporan tahunan selama periode 2022. Sample yang digunakan dalam penelitian ini sebanyak 45 perusahaan dengan periode data 1 tahun. Pemilihan sample dilakukan dengan metode sampel jenuh. Penelitian ini menggunakan metode kuantitatif dengan analisis regresi moderasi dengan bantuan software SPSS versi 24 dengan tingkat signifikansi 5%. Hasil penelitian menunjukkan bahwa Likuiditas berpengaruh terhadap Agresivitas Pajak. Sedangkan Profitabilitas tidak berpengaruh terhadap Agresivitas Pajak. Variabel Good Corporate Governance yang diproksikan oleh Kepemilikan Institusional dapat memoderasi pengaruh Likuiditas terhadap Agresivitas Pajak, namun tidak dapat memoderasi pengaruh profitabilitas terhadap Agresivitas Pajak. Kata Kunci: Profitabilitas, Likuiditas, Good Corporate Governance, Kepemilikan Institusional
Menguak Strategi Implementasi SAK EMKM Susanto, Veronica Nessie; Hamzani, Umiaty; Desyana, Gita; Indah, Djunita Permata
JSMA Vol 16 No 2 (2024): JSMA (Jurnal Sains Manajemen dan Akuntansi)
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi STAN IM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37151/jsma.v16i2.198

Abstract

Penelitian bertujuan untuk mengidentifikasi bagaimana implementasi SAK EMKM (Y) dipengaruhi oleh pemahaman akuntansi (X1), kualitas sumber daya manusia (X2), dan pemanfaatan teknologi (X3) yang dimediasi dengan niat (Z). Objek penelitian adalah UMKM di Kota Pontianak, Kalimantan Barat. Data penelitian ini dikumpulkan melalui kuesioner online dan dianalisis menggunakan regresi linear berganda dan Moderated Regression Analysis (MRA). Berdasarkan pengujian yang telah dilakukan, ditemukan bahwa implementasi SAK EMKM (Y) dapat dipengaruhi oleh pemahaman akuntansi (X1), kualitas sumber daya manusia (X2), dan pemanfaatan teknologi (X3). Selain itu, niat (Z) memperkuat pengaruh kualitas sumber daya manusia (X2) dan pemanfaatan teknologi (X3) terhadap implementasi SAK EMKM (Y). Namun, niat (Z) memperlemah pengaruh pemahaman akuntansi (X1) terhadap implementasi SAK EMKM (Y).
Pengaruh Tingkat Hutang, Fee Audit Dan Konsentrasi Pasar Terhadap Persistensi Laba: Firm Age Sebagai Variabel Moderasi Afifah, Siti; Yunita, Khristina; Hamzani, Umiaty; Desyana, Gita; Indah, Djunita Permata
JCA (Jurnal Cendekia Akuntansi) Vol 5 No 2 (2024): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v5i2.6223

Abstract

The purpose of this study is to examine the effect of debt levels, audit fees, and market concentration on earnings persistence, and to analyze whether firm age is able to strengthen the relationship between debt levels, audit fees, and market concentration on earnings persistence in transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The novelty of this study lies in the object of research and the use of firm age as a moderating variable that has not been widely studied. The population of the study was 37 companies with a research sample of 8 companies selected using purposive sampling techniques. This study uses a quantitative method using multiple linear regression analysis techniques and moderated regression, and the analysis tool is SPSS 23 software. The findings of this study indicate that debt levels have a negative and significant effect on earnings persistence, while audit fees do not affect earnings persistence and market concentration has a positive and significant effect on earnings persistence. Firm age is only able to negatively weaken the relationship between audit fees and earnings persistence, but is unable to strengthen the relationship between debt levels and market concentration with earnings persistence. Simultaneously, debt levels, audit fees and market concentration affect earnings persistence.
The Impact of QRIS Payment Usage on Business Income Growth in MSMEs Angelicia; Syarbini Ikhsan; Umiaty Hamzani; Gita Desyana; Djunita Permata Indah
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i2.2178

Abstract

This study aims to examine the effect of the implementation of the Quick Response Code Indonesian Standard (QRIS) in increasing business income, especially for Micro, Small and Medium Enterprises (MSMEs) using the Technology Acceptance Model (TAM) approach. The method used in this study is a descriptive quantitative approach, which aims to provide an overview of the QR Code implementation. The population in this study involved MSME owners, with a sample taken from 100 respondents through non-probability sampling techniques. Data collection was done through questionnaires. Data analysis includes testing research instruments to assess data quality (validity and reliability), classical assumption test (normality), as well as multiple linear regression analysis and hypothesis testing (t test and F test). The results show that QRIS implementation and user satisfaction have a significant influence on increasing MSME income, which supports TAM theory regarding the importance of perceived usefulness and perceived ease of use in technology acceptance. However, other variables, such as QRIS usage literacy, convenience of use, and QRIS service price, did not show a significant influence on MSME income. Simultaneously, these factors still have an effect on MSME income, although with different variations in influence.
Pengaruh Likuiditas, Struktur Modal, dan Risiko Operasional terhadap Kinerja Keuangan Dimoderasi Ukuran Perusahaan Okpianti, Theodora Okpianti; Indah, Djunita Permata; Astarani, Juanda
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 13, No 1 (2025): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v13i1.18874

Abstract

This study aims to explain the effect of liquidity risk, capital structure, and operational risk on financial performance, with firm size as a moderating variable. Quantitative methods are used with secondary data from the annual financial reports of conventional banks listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. The sample was selected using purposive sampling, and the analysis was carried out through regression moderation with EViews 12 software. The results of this study indicate that liquidity risk has a positive effect on financial performance, while capital structure and operational risk show no effect. In addition, company size has been shown to moderate and play a role in strengthening the relationship between liquidity risk, capital structure, and operational risk with financial performance. These findings prove that good liquidity management and a large company scale can increase bank profitability.
Studi Perbandingan: Dampak Pengungkapan CSR terhadap Nilai Perusahaan pada Sektor Energi dan Sektor Kesehatan di BEI Pandiany, Nancy Bora; Puspitasari , Ayu; Indah, Djunita Permata
Akuntansi & Ekonomika Vol 15 No 1 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i1.9239

Abstract

This study is to compare the impact of CSR disclosure on company value in the energy sector and the health sector listed on the IDX during the period 2020-2022. The author uses a quantitative approach by utilizing secondary data from annual reports and sustainability reports of companies. CSR measurement is carried out using the 2016 GRI Standards, while company value uses the Tobin's Q proxy. The findings of this study indicate that both sectors disclose that CSR has a significant impact, although the impact is greater in the energy sector than in the health sector. The results show that sector characteristics affect how effectively CSR is implemented to increase company value. It is hoped that this study will add to the literature on this issue and also offer practical suggestions on how companies can create relevant CSR strategies during economic recovery.
Co-Authors Afifah, Siti Ahmadi AHMADI Ahmadi - Alpiana, Nina Angelicia Angella Keristiani Tia Angella Keristiani Tia Anwar, Muhammad Faishol Dea Haritiantari Desyana, Gita Diska Meilinda Ega Erlianti Elok Heniwati Endah Sri Wahyuni Gita Desyana Hamzani, Umiaty Haryono Haryono Helmi, Syarieh M. Ika Nur Azmi Juanda Astarani Kaniza Alfi Ardhina Karpriana, Angga P. Khristina Yunita Logas Logas Luciana, Vita Muhammad Yusup Habibi Muhsin Muhsin Namira, Aulia Napiajo Napiajo Nor, Sahar Rutin Okpianti, Theodora Okpianti Pandiany, Nancy Bora Puspitasari , Ayu Ramadhani, Dhea Sari Rusmita Setyadi Setyadi Susanto, Veronica Nessie Syahbandi Syahbandi Syarbini Ikhsan Syarif M. Helmi Umiaty Hamzani Winda Romanna Aruan