Article Per Year (5 Year)
p-Index From 2021 - 2026
0.817
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) SAR (Soedirman Accounting Review): Journal of Accounting and Business JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Account : Jurnal Akuntansi, Keuangan dan Perbankan Mitra Akademia: Jurnal Pengabdian Masyarakat PESHUM
Sabar Warsini
Politeknik Negeri Jakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

Published : 20 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 20 Documents
Search

 1   2 
PENGARUH REPUTASI PENJAMIN EMISI TERHADAP PENGELOLAAN LABA PADA PENAWARAN UMUM PERDANA SAHAM DI BURSA EFEK INDONESIA Sabar Warsini; Aminah Fauzy
Ekonomi & Bisnis Vol 10 No 2 (2011): Jurnal Ekonomi dan Bisnis
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v10i2.457

Abstract

Abstract This research investigates the affects of underwriter reputation on the earnings management practice in the period of Initial Public Offering (IPO). This research is held to find out the empirical evidence in order to reply the three main problems exist. Firstly, do managers opportunistically manage earnings in the period of IPO? Secondly, how is the pattern of earnings management in the period of IPO? and thirdly, do underwriters with good reputation can lessen the existence of earnings management practice in the period of IPO? In this research earnings management is measured by discretionary accruals ( Dechow model,1995). Using a sample of 43 IPO’s over four-year period (2007-2010), we find that in the period of IPO, managers have manage earnings and the pattern of the earnings management is income increasing. Differ from result of previous research , we find that underwriter reputation is insignificantly influence earnings management practice in the period of IPO. Keyword : initial public offering, underwriter reputation, earnings management, discretionary accruals
PENGUKURAN KINERJA REKSA DANA DENGAN MENGGUNAKAN BESARAN ALPHA ( α ) HASIL PERHITUNGAN ‘INDEKS JENSEN’ DI PASAR MODAL INDONESIA Sabar Warsini; Titi Suhartati
Ekonomi & Bisnis Vol 10 No 1 (2011): Jurnal Ekonomi dan Bisnis
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v10i1.466

Abstract

Abstrak Tujuan dari penelitian ini adalah memberikan edukasi serta pemahaman kepada masyarakat investor mengenai konsep dan teknik analisis pengukuran kinerja Reksa Dana, sehingga dapat digunakan sebagai acuan dalam menentukan strategi investasi khususnya investasi pada Reksa Dana. Dengan melakukan pengukuran kinerja Reksa Dana investor dapat memilih mana Reksa Dana yang layak untuk dijadikan sarana penempatan dananya. Model yang digunakan untuk pengukuran kinerja Reksa Dana dalam penelitian ini adalah model Jensen. Menurut Jensen kinerja Reksa Dana dapat dilihat dari besarnya alpha setiap Reksa Dana. Alpha merupakan selisih antara tingkat keuntungan yang diharapkan investor (Expected Return) dengan tingkat keuntungan minimum (Minimum Return) . Apabila suatu Reksa Dana mempunyai alpha yang positif berarti mempunyai kinerja yang baik, sebaliknya Reksa Dana dengan alpha negative mengindikasikan kinerja yang tidak baik. Expected Return diukur dengan rata-rata dari return riil dan Minimum Return diukur dengan model CAPM yang menggunakan dasar rata-rata return pasar, beta Reksa Dana dan Risk Free Rate. Pengukuran kinerja terhadap 50 Reksa Dana Saham yang menjadi sampel menggunakan pengamatan data NAB selama 17 minggu dan diperoleh hasil 40 Reksa Dana (80%) mempunyai alpha positif, sedangkan 10 Reksa Dana ( 20%) lainnya mempunyai alpha negative. Dari analisis deskriptif diperoleh hasil NAB tertinggi sebesar Rp.11.182,30 per UP dan NAB terendah berada pada angka Rp. 897,30 per UP. Untuk angka Expected Return mingguan tertinggi sebesar 0,0938 dan terendah -0,0299 dengan rata-rata expected retrun mingguan dari 50 Reksa Dana tersebut sebesar 0,0300. Risiko setiap Reksa Dana diukur dengan menggunakan betanya, dan diperoleh hasil Reksa Dana dengan risiko tertinggi berada pada β sebesar -5,810231 yang berarti apabila return pasar pada minggu ini sebesar 1% maka Reksa Dana tersebut akan rugi -5,810231%, dan beta terendah -0,000290 yang berarti apabila return pasar minggu ini 1% maka Reksa Dana ini akan merugi -0,00029 %. Kata kunci : return riil, return ekspektasi, beta Reksa Dana, return pasar, risk free
EVALUASI IMPLEMENTASI STANDAR AKUNTANSI ENTITAS TANPA AKUNTABILITAS PUBLIK (ETAP) DAN PENYUSUNAN LAPORAN KEUANGAN AUDITAN PADA USAHA MIKRO, KECIL DAN MENENGAH (UMKM) Nedsal Sixpria; Titi Suhartati; Sabar Warsini
Ekonomi & Bisnis Vol 12 No 1 (2013): Jurnal Ekonomi dan Bisnis
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v12i1.653

Abstract

Abstrak Penelitian ini dilakukan secara bertahap selama dua tahun.Penelitian dilakukan dengan pendekatan pokok penelitian kualitatif dengan menggunakan objek penelitian UMKM di wilayah Depok dan sekitarnya.Penelitian menggunakan data primer dengan metode survey menggunakan kuesioner dan wawancara dengan responden. Pada tahun pertama, difokuskan pada penyusunan panduan proses akuntansi berdasarkan SAK ETAP untuk UMKM, melalui tahapan: mengidentifikasi perusahaan UKM yang akan menjadi objek penelitian melalui instansi terkait, menyusun dan melakukan pengujian instrumen penelitian, mengumpulkan data melalui wawancara dengan responden, verifikasi dan mengolah data penelitian, menganalisis data dan menyimpulkan, menyusun Laporan Penelitian. Direncanakan penelitian pada tahun pertama menghasilkan luaran berupa Panduan Proses akuntansi berdasarkan SAK ETAP untuk UMKM. Pada tahun ke-dua, difokuskan pada membuat Panduan Penyusunan Laporan Keuangan yang layak audit untuk UMKM, melalui tahapan: Sosialisasi dan Implementasi Panduan Proses akuntansi berdasarkan SAK ETAP untuk UMKM, Evaluasi Panduan Proses akuntansi berdasarkan SAK ETAP untuk UMKM melalui umpan balik (feed back) dari responden, Menganalisis dan Menyempurnakan Panduan Proses akuntansi berdasarkan SAK ETAP untuk UMKM, dan Menyusun Laporan penelitian. Direncanakan penelitian pada tahun ke-dua menghasilkan luaran berupa Panduan Penyusunan Laporan Keuangan yang layak audit. Kata Kunci: proses akuntansi, laporan keuangan, UMKM Abstract The study was conducted with a qualitative research approach using the principal object of study of SMEs in Depok and surrounding areas. Research using primary data with survey method using questionnaires and interviews with the respondents. In the first year , is focused on the development of guidelines by SAK ETAP accounting process for SMEs, through the stages : identifying SMEs that will be the object of research through relevant agencies, develop and test research instruments, collecting data through interviews with respondents, verification and processing research data, analyzed the data and concluded, prepare research reports. This research is planned in two years, the first year produce outputs in the form of user processes by SAK ETAP (accounting for SMEs). In the second year, is focused on making free preparation of financial statements for audit viable SMEs, through the stages of : dissemination and implementation guide by SAK ETAP process accounting for SMEs, accounting process evaluation guide by SAK ETAP for SMEs through feedback of respondents, analyze and improve process guide by SAK ETAP accounting for SMEs, and develop reports. Also in second year is planned outputs produces a guide worthy for audited financial statements. Keywords: accountingprocess, financial statements, SMEs
Analisis Determinan Penghindaran Pajak Pada Perusahaan Publik yang Dikontrol Keluarga Sabar Warsini; Hayati Fatimah
Journal of Applied Accounting and Taxation Vol 4 No 2 (2019): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (433.925 KB) | DOI: 10.30871/jaat.v4i2.1661

Abstract

This study aims to explore the determination of tax avoidance in family-controlled public companies. The research sample was 336 firm years of public companies listed on the Indonesia Stock Exchange. Hypothesis testing uses a multivariate regression analysis. This study found that tax avoidance is influenced by the characteristics of the company and corporate governance mechanisms. We prove that leverage has a negative effect on tax avoidance, company size does not significantly influence tax avoidance, pretax return on asset and the level of financial distress have a positive effect on tax avoidance. This study also found that auditor quality has a negative effect on tax avoidance, while management compensation has a positive effect. However, this study cannot prove the effect of the effectiveness of the independent board on tax avoidance.
ANALISIS FAKTOR DETERMINAN KINERJA KEBERLANJUTAN DAN KONSEKUENSI EKONOMIS SAHAM TERINDEKS IDX ESGL ., Zulmaita; Warsini, Sabar; Rahmawati, Lia; Rana Amany, Fithriya
Ekonomi & Bisnis Vol 23 No 2 (2024): Jurnal Ekonomi & Bisnis Desember 2024
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v23i2.7175

Abstract

Along with the increasing global commitment to sustainability performance as stated in the Sustainable Development Goals (SDGs) program, the launch of the IDX ESG Leaders index by the Indonesia Stock Exchange is an attractive option for investors. This study aims to find empirical evidence of determinants of the sustainability performance of IDX ESG Leaders stocks as measured by the quality of information presented in sustainability reports and test the economic consequences. Factors suspected to be determinants of sustainability performance are the effectiveness of independent board supervision, company scale, profit growth, and leverage. Testing the economic consequences is done by examining the relationship between sustainability performance and firm value. The research was conducted on IDX ESG Leaders constituent stocks for March−September 2023. The data used is secondary data in financial reports, annual reports, and sustainability reports from 2020−2023. Hypothesis proof using panel data regression. The results of this study indicate that the independent commissioner variable has a negative effect on the quality of sustainability reports. The variables of company size, profit growth, and leverage have a negative effect on the quality of sustainability reports. Meanwhile, the variable quality of sustainability reports has a positive impact on firm value. Keywords: IDX ESG Leaders, company size, profit growth, leverage, sustainability report quality, firm value
Pemberdayaan Ekonomi Masyarakat Melalui Edukasi Investasi Di Pasar Modal Sesuai Fatwa Mui No. 80 Bagi Pengurus Masjid Kota Depok Warsini, Sabar; Masjono, Ali; Seno, Petrus Hari Kuncoro; Nuraeni, Fatimah; Aminah, Indianik
Mitra Akademia: Jurnal Pengabdian Masyarakat Vol 3 No 1 (2020): Mitra Akademia: Jurnal Pengabdian Masyarakat
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat (P3M) Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/mapnj.v3i1.3040

Abstract

Fatwa of Majelis Ulama Indonesia No 80/DSN-MUI/III/2011 about sharia capital market, should be told to the general public that society understand about sharia investment. Galery Investasi PNJ have significant roles in educate people that understand why investment in accordance sharia truth and Islamic.Program study of D4 Financial Management PNJ have competence in the field of capital market, have an obligation to do an activity education about sharia investment through the Community Social Activity to the mosque management in Depok City. Objectives of the Community Social Activity is to increase community understanding about the truth and the importance of investment in accordance with the islamic sharia so that community can be avoided from fraud investment. Method is carried out by providing lectures education by expert sharia capital market do accompanied by a trading use application MNC-trade. This Community Social Activity done in cooperation with MUI Depok
Analisis Perbandingan Kinerja Antara Green Bond dan Traditional Bond dalam Sektor Perbankan di Indonesia Anita Zahra Semiajie; Sabar Warsini
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 6: Oktober 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i6.12831

Abstract

Penelitian ini bertujuan untuk menganalisis perbandingan kinerja antara Green Bond dan Obligasi Tradisional di sektor perbankan di Indonesia. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif komparatif, dan pengambilan sampel secara purposif terhadap bank-bank yang menerbitkan kedua jenis obligasi tersebut pada periode 2022-2024. Indikator kinerja yang dianalisis meliputi Yield to Maturity, Current Yield, Risk Rating, dan Duration. Data diperoleh dari sumber sekunder. Analisis dilakukan dengan menggunakan uji normalitas dan uji hipotesis Independent Sample t-Test. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan yang signifikan pada YTM, CY, dan Risk Rating, meskipun secara rata-rata Green Bond mencatat nilai yang lebih tinggi. Perbedaan yang signifikan hanya terdapat pada variabel Duration, di mana Green Bond memiliki Duration yang lebih rendah dibandingkan Traditional Bond. Hal ini menunjukkan bahwa Green Bond lebih tahan terhadap fluktuasi suku bunga, meskipun belum menunjukkan keunggulan pada aspek return dan risiko kredit. Temuan ini mencerminkan kondisi pasar Green Bond di Indonesia yang masih berkembang dan belum membentuk preferensi investor yang kuat terhadap instrumen hijau.
Optimal Portfolio Formation Using Single Index Model on the IDX80 Index for the Period February 2021 – May 2022 Istiqomah, Ananda Nadya; Warsini, Sabar
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 7 No 2 (2022): December 2022
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2022.7.2.7053

Abstract

The policy of the Central Bank of the United States (US), namely the Fed, in raising its benchmark interest rate, has increased the risk of volatility in global markets and triggered negative sentiment for foreign investors in Indonesia. Foreign investors began to relinquish their ownership up to Rp 3.19 trillion. This caused the risk of falling prices. Therefore, investors need to diversify through the formation of an optimal portfolio to minimize risk and maximize return. This study aims to analyze the formation of the optimal portfolio on the IDX80 index for the period February 2021 - May 2022. This type of research is descriptive using quantitative methods. The sample of this research used a purposive sampling technique. This study uses secondary data with data collection methods, namely documentation and literature study. The data analysis method in this study is a single index model. The results showed that of the 53 stock samples, there were 19 optimal stocks. The expected return portfolio level is 0.20% in one day, while the portfolio risk level is 0.05%.
Business plan for business development and financing opportunities for (micro) small and medium enterprises Juwita, Ratna; Sari, Mia Andika; Ingriyani, Lini; Maris, Anis Wahyu Intan; Warsini, Sabar; Aminah, Indianik
Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 7 No 1 (2024)
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jipemas.v7i1.19499

Abstract

One of the problems faced by MSMEs is the difficulty of obtaining capital from outside parties. After conducting interviews with the Bogor Regency MSME association which accommodates about 700,000 MSMEs, information was obtained that one of the causes of the funding difficulties was the unavailability of a business plan by MSMEs. This was also confirmed through answers from MSMEs trainees, where 100% of MSMEs did not have a written business plan either manually or digitally. The method for community development activities is Participatory Action Research (PAR), which emphasizes meeting needs and solving problems in the community. The Business Model Canvas method was chosen for making MSMEs' business plan by reviewing the literature and paying attention to best practices. After attending the training, all MSMEs understand the Business Model Canvas (BMC). After understanding BMC, all MSMEs created business models in groups with assistance from community engagement team (authors). MSMEs fill all blocks relatively well in BMC, but there needs to be an increase in filling customer segments and cost structure. Next, the business model created by the MSME is input into a digital application, which is ready to be printed by the MSME (carried out in the next activity). It is hoped that this business model in digital and print form will answer one of the administrative obstacles in obtaining external funding.
ANALISIS FAKTOR YANG MEMPENGARUHI PERENCANAAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Rachayu, Fauziyah Fitriyanti; Warsini, Sabar; Rozza, Sylvia
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 7 No. 2 (2020): EDISI DESEMBER 2020
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/acc.v7i2.3553

Abstract

ANALISIS FAKTOR YANG MEMPENGARUHI PERENCANAAN PAJAK PADA PERUSAHAAN MANUFAKTURYANG TERDAFTAR DI BURSA EFEK INDONESIA Fauziyah Fitriyanti Rachayu fauziyahfrachayu@gmail.com Sabar Warsini sabar.warsini@akuntansi.pnj.ac.id Sylvia Rozza sylvia_rozza@yahoo.com  ABSTRACTThis research aims to  examine and analyse factors  that are affecting  tax planning oncompanies using effective tax rate as the indicator. The said factors are firm size, leverage, inventory intensity, profitability, and foreign income of a company. The sample of this study were 47 listedmanufacturing companies in Indonesia Stock Exchange (BEI) from the year 2014 to 2018. The tools used in this analysis were data panel regression, t test, F test, and the coefficient of determination. The result of this study shows that partially, firm size and profitability have positive effect on tax planning, while leverage and foreign income have negative effect. On the other hand, the result of this study also shows that inventory intensity doesn’t have any significant effect on tax planning. Moreover, the result of this study shows that the said factors simultaneously affected tax planning. Keywords: Tax Planning, Firm Size, Leverage, Inventory Intensity, Profitability, Foreign Income ABSTRAKPenelitian   ini   menguji   dan   menganalisis   faktor-faktor   yang   dapat   mempengaruhiperencanaan pajak perusahaan dengan indikator tarif pajak efektif. Faktor-faktor yang dimaksudadalah ukuran perusahaan, tingkat utang, intensitas persediaan, tingkat profitabilitas, serta pendapatan luar negeri suatu perusahaan. Sampel pada penelitian ini adalah 47 perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia pada tahun 2014-2018. Alat analisis yang digunakan adalah regresi data panel, uji t, uji f dan koefisien determinasi. Hasil penelitian menunjukkan bahwa secara parsial ukuran perusahaan dan tingkat profitabilitas perusahaan memiliki pengaruh signifikan positif terhadap perencanaan pajak, sedangkan tingkat utang dan pendapatan luar negeri memiliki pengaruh signifikan negatif terhadap perencanaan pajak perusahaan. Di sisi lain, hasil penelitian menunjukkan bahwa intensitas persediaan tidak memiliki pengaruh yang signifikan terhadap perencanaan pajak. Selain itu, hasil penelitian juga menunjukkan bahwa faktor-faktor tersebut berpengaruh secara simultan. Kata kunci: Perencanaan Pajak, Ukuran Perusahaan, Tingkat Utang, Intensitas Persediaan, TingkatProfitabilitas, Pendapatan Luar Negeri 
Co-Authors ., Zulmaita Aminah Fauzy Aminah Fauzy Anita Zahra Semiajie Ayuningtyas, Vincentia Elly Mirati Hayati Fatimah Indianik Aminah Istiqomah, Ananda Nadya Lia Rahmawati, Lia Lini Ingriyani, Lini Maris, Anis Wahyu Intan Mia Andika Sari, Mia Andika Mirati, Elly muchtar, ali masjono Nedsal Sixpria Nedsal Sixpria Nuraeni, Fatimah Petrus Hari Kuncoro Seno Rachayu, Fauziyah Fitriyanti Rana Amany, Fithriya Ratna Juwita Rimenda, Tetty Rimenda, Tetty Sylvia Rozza Titi Suhartati Vincentia Ayuningtyas