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All Journal Jurnal Ilmiah Edunomika (JIE) JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Feronika Rosalin
Sekolah Tinggi Ilmu Ekonomi Mulia Darma Pratama
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Pengaruh Kualitas Audit, Likuiditas, Solvabilitas dan Profitabilitas Terhadap Opini Audit Going Concern Pada Perusahaan Perdagangan di Bursa Efek Indonesia Yuni Anggraini; Endang Sri Mulatsih; Feronika Rosalin
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 5 No 2 (2020): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v5i2.24

Abstract

Companies that want to survive and advance need to develop new strategies. In an economy like this, nothing is always safe from competition, both local and global. Likewise, companies in the trading, service and investment industry sectors listed on the Indonesia Stock Exchange. The formulation of the problem in this research is the development of the influence of audit quality, liquidity, solvency and profitability on going concern audit opinion on trading companies on the Indonesia Stock Exchange for the period 2016-2018 seen partially and simultaneously. The purpose of this study was to see the development of the influence of audit quality, liquidity, solvency, profitability partially and simultaneously. The period used in this research is 2016-2018. The populations in this study are trading companies listed on the IDX. The sample selection used purposive sampling method. Data analysis used to test the hypothesis is to use logistic regression analysis techniques. Based on the results of the study, it shows that research shows that partially, audit quality, liquidity, and solvency do not have a significant effect on going concern audit opinion. Meanwhile, simultaneously, there is at least one variable that has a significant influence on going-concern audit opinion.
Analisis Kinerja Keuangan atas Pelaksanaan Anggaran Pendapatan dan Belanja Dengan Penerapan Value for Money Pada UPTD Pengujian Kendaraan Bermotor Kota Palembang Desti Wulandari; Feronika Rosalin
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 4 No 2 (2019): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v4i2.43

Abstract

The dynamics of the development of the organizational environment both internally and externally is very influential on the success or failure of an organization in achieving performance as expected. Through performance measurement, the success of an organization both government can be seen with the ability of the government or agency to manage resources optimally so that the expected results match with a plan outlined in strategic planning. This study aims to analyze financial performance at the UPTD for Motor Vehicle testing in the City of Palembang by applying the concept of value for money. Data collection is taken from the budget and income reports, and interviews with the UPTD Testing of Motor Vehicles in Palembang. This uses three measuring instruments, namely economical, efficient, and effectiveness. The results of this study indicate that the financial performance of the UPTD for testing motor vehicles in Palembang in 2017 shows the ratio of economists i amounted to 102.31% (economical), the efficient ratio was 127.04% (inefficient) and the effectiveness ratio was 146.18% (effective).
PENGARUH KUALITAS AUDIT, LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN PERDAGANGAN DI BURSA EFEK INDONESIA Yuni Anggraini; Endang Sri Mulatsih; Feronika Rosalin
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 6 No 1 (2021): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v6i1.57

Abstract

Companies that want to survive and advance need to develop new strategies. In an economy like this, nothing is always safe from competition, both local and global. Likewise, companies in the trading, service and investment industry sectors listed on the Indonesia Stock Exchange. The formulation of the problem in this research is the development of the influence of audit quality, liquidity, solvency and profitability on going concern audit opinion on trading companies on the Indonesia Stock Exchange for the period 2016-2018 seen partially and simultaneously. The purpose of this study was to see the development of the influence of audit quality, liquidity, solvency, profitability partially and simultaneously. The period used in this research is 2016-2018. The population in this study are trading companies listed on the IDX. The sample selection used purposive sampling method. Data analysis used to test the hypothesis is to use logistic regression analysis techniques. Based on the results of the study, it shows that research shows that partially, audit quality, liquidity, and solvency do not have a significant effect on going concern audit opinion. Meanwhile, simultaneously, there is at least one variable that has a significant influence on going-concern audit opinion.
PENGARUH KOMISARIS INDEPENDEN, UKURAN PERUSAHAAN, DAN SALES GROWTH TERHADAP TAX AVOIDANCE PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020 Feronika Rosalin; Hasan Basri
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 6 No 2 (2021): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v6i2.63

Abstract

Penghindaran pajak (Tax Avoidance) adalah salah satu cara untuk menghindari pajak secara legal yang tidak melanggar peraturan perpajakan. Faktor-faktor yang memengaruhi penghindaran pajak antara lain return on asset, leverage, intensitas modal, pertumbuhan penjualan, komisaris independen dan ukuran perusahaan. Perumusan masalah dalam penelitian ini adalah (1) Bagaimana perkembangan komisaris independen, ukuran perusahaan, Sales Growth dan Tax Avoidance pada perusahaan telekomunikasi yang ada di Bursa Efek Indonesia periode 2016-2020? (2) Apakah komisaris independen, ukuran perusahaan, dan Sales Growth berpengaruh secara parsial terhadap Tax Avoidance pada perusahaan telekomunikasi yang ada di Bursa Efek Indonesia periode 2016-2020? (3) Apakah komisaris independen, ukuran perusahaan, dan Sales Growth berpengaruh secara simultan terhadap Tax Avoidance pada perusahaan telekomunikasi yang ada di Bursa Efek Indonesia periode 2016-2020?. Metode analisis yang digunakan adalah regresi linear berganda. Hasil penelitian secara parsial yaitu hasil uji t menunjukkan bahwa tidak terdapat pengaruh komisaris independen dan sales growth terhadap tax avoidane pada perusahaan telekomunikasi yang ada di Bursa Efek Indonesia periode 2016-2020, sedangkan ukuran perusahaan berpengaruh terhadap tax avoidance pada perusahaan telekomunikasi yang ada di Bursa Efek Indonesia periode 2016-2020. Sedangkan hasil penelitian secara simultan yaitu berdasarkan hasil uji F menunjukkan bahwa terdapat pengaruh komisaris independen, ukuran perusahaan, dan sales growth (X1, X2, X3) secara simultan terhadap tax avoidance (Y) pada perusahaan telekomunikasi yang ada di Bursa Efek Indonesia periode 2016-2020. Nilai koefisien determinasi (Adjusted R square) adalah sebesar 0,276 atau 27,6%. Hal ini menunjukkan bahwa pengaruh komisaris independen (X1), ukuran perusahaan (X2) dan sales growth (X3) terhadap tax avoidance (Y) sebesar 27,6%, sisanya 72,4% dipengaruhi oleh variabel lain yang tidak dimasukkan dalam penelitian ini.
Analisis Merger Dengan Metode Pembelian dan Dampaknya Terhadap Kinerja Perusahaan Pada PT. Dahlia Dewantara Palembang Rini Oktavia; Feronika Rosalin
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 4 No 1 (2019): JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

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

Abstract

Merger dilakukan oleh perusahaan dengan harapan mendapat keuntungan yang besar dan dapat memperkuat posisi keuangan perusahaan yang melakukan merger. Untuk mengurangi persaingan sekaligus menciptakan efisiensi, PT. Dahlia Dewantara melakukan merger dengan PT. Terate Gemilang pada tanggal 15 Maret 2016 yang dilakukan dengan metode pembelian. Keputusan merger mempunyai dampak yang besar dalam kinerja perusahaan karena dengan bergabungnya dua atau lebih perusahaan dapat mengubah kondisi dan posisi keuangan perusahaan. Metode analisis data yang digunakan adalah metode kualitatif dengan menganalisis langkah-langkah merger dengan metode pembelian dan kinerja perusahaan menggunakan kinerja keuangan yaitu rasio likuiditas menggunakan current ratio, rasio solvabilitas menggunakan debt to asset ratio, rasio profitabilitas menggunakan net profit margin, dan rasio aktivitas menggunakan total assets turn over. Hasil penelitian merger dengan metode pembelian pada PT. Dahlia Dewantara menghasilkan keuntungan kepada PT. Terate Gemilang sebesar Rp. 743.911.000 atas aset dan kewajiban yang dibeli, sedangkan keuntungan yang didapatkan oleh PT. Dahlia Dewantara yaitu wilayah pemasarannya bertambah luas, barang yang dijual semakin banyak dan bervariasi, serta laba bersih yang di dapatkan perusahaan setelah 1 tahun merger naik sebesar Rp. 7.768.392.000. Merger PT. Dahlia Dewantara mempunyai dampak terhadap kinerja perusahaan yaitu current ratio menjadi lebih baik karena mengalami peningkatan setelah 1 tahun merger sebesar 54%, debt to asset ratio menjadi tidak baik karena mengalami penurunan setelah 1 tahun merger sebesar 4%, net profit margin menunjukkan tidak adanya dampak terhadap kinerja perusahaan karena rasio sebelum dan sesudah merger tidak berbeda yaitu sebesar 23%, dan total assets turn over menjadi lebih baik karena mengalami peningkatan setelah 1 tahun merger sebesar 11 kali.
PENGARUH SOSIALISASI SAK EMKM, PERSEPSI PELAKU UMKM DAN PEMAHAMAN AKUNTANSI TERHADAP PENERAPAN SAK EMKM PADA KELOMPOK UPPKA (USAHA PENINGKATAN PENDAPATAN KELUARGA AKSEPTOR) DINAS PENGENDALIAN PENDUDUK DAN KELUARGA BERENCANA KOTA PALEMBANG Syahabia Ayu Ramadhani; Feronika Rosalin; Ahmad Fikriyansyah; Wandestarido Wandestarido
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14586

Abstract

The purpose of this study is to ascertain how the UPPKA DPPKB group applies SAK EMKM in relation to their perceptions about MSME players, accounting knowledge, and SAK EMKM socialization characteristics. Primary data from respondents' questionnaires are used in this study. Seventy respondents made up the saturated sample that was used for this investigation. This study employed a quantitative methodology with descriptive verification data analysis. The application of SAK EMKM in the UPPKA Group of the Palembang City Population Control and Family Planning Office is not significantly impacted by the socialization of SAK EMKM, according to partial test results, but it is significantly impacted positively by MSME actors' perceptions and accounting knowledge. The findings of the simultaneous tests indicate that the implementation of SAK EMKM is influenced by at least one of the independent variables, which are socialization, views of MSME actors, and accounting knowledge. Only a small portion of the variation in the application of SAK EMKM can be explained by the variables of socialization, perception, and accounting understanding, as indicated by the coefficient of determination of 23.2%. The majority of the variation is likely caused by other factors not included in the study, possibly including non-linear patterns between the independent and dependent variables. Keyword: SAK EMKM Socialization, MSME Actor Perceptions, Accounting Understanding, and SAK EMKM Implementation
Co-Authors Ahmad Fikriyansyah Desti Wulandari Endang Sri Mulatsih Endang Sri Mulatsih Faitullah Faitullah Hasan Basri Muhamad Rivan Al Rini Oktavia Syahabia Ayu Ramadhani Wandestarido Wandestarido Yuni Anggraini Yuni Anggraini