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All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Ilmiah Edunomika (JIE) Journal of Research in Business, Economics, and Education Jurnal Pendidikan dan Kewirausahaan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi
Shofia Asry
Universitas Tama Jagakarsa
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Analisis Perbandingan Kinerja Keuangan PT. Bank Syariah Mandiri dengan PT. Bank Muamalat Indonesia Shofia Asry; Wati Rosmawati
JURNAL PENDIDIKAN DAN KEWIRAUSAHAAN Vol 10 No 2 (2022)
Publisher : STKIP PGRI SITUBONDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47668/pkwu.v10i2.432

Abstract

This study aimed to investigate and prove empirically about the differences between the financial performance of PT. Syariah Mandiri and PT. Bank Muamalat Indonesia during the period 2017-2021. This study was a descriptive comparative study. The data used are secondary data in the form of financial statements of companies that obtained from published financial statements of Bank Indonesia at www.bi.go.id sites as well as from the official website of each bank. Data analysis was performed using financial ratio analysis of CAR, NPM, ROA, BOPO,LDR. And analysis technique which was use to see the comparison between the performance of Bank Syariah Mandiri and Bank Muamalat Indonesia was the method of Independent sample t-test. The analysis conducted shows that there are significant differences for the ratio of NPM, ROA, BOPO. While the ratio of CAR and LDR there was not a significant difference.
Effect of Professional Ethics and Emotional Intelligence on Auditor Performance Shofia Asry; Helmina Ginting
Journal of Research in Business, Economics, and Education Vol. 2 No. 3 (2020): June
Publisher : Kusuma Negara Business School

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Abstract

The development of the company is currently affecting the profession of public accounting. The more a company develops, the more the public accounting profession will develop. Public accountant is an independent party whose duty is to examine and assess whether the financial statements have been presented fairly and in accordance with generally accepted accounting principles. Many phenomena indicate that the auditor's performance in the examination or assessment process for interested parties is still far from good. The auditor must carry out ethical standards and support the goals of professional norms which are one aspect of professional commitment. Auditor performance is not only seen from the ability to work perfectly, but also the ability to master and manage themselves and the ability to foster relationships with others (Emotional Intelligence / emotional intelligence). The results in this study indicate that emotional intelligence and professional ethics together (simultaneously) significantly influence the performance of auditors at the Public Accountant Office in Pasar Minggu sub-district, South Jakarta. These results can be seen the calculated F value of 41,644 with a significant level of 0,000. Because the significant probability is much smaller 5% (0.05) obtained from the results of the regression analysis and the terminated coefficient (R2) or adjusted R Square of 0.687 or 68.7% auditor performance variables that can be explained by variables of professional ethics and emotional intelligence, while the remaining 31.3% is explained by other variables not included in this study.
The Effect of Accounting Information (Net Cash Flow, Return on Equity, and Company Size) on Stock Returns in Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2018 Period Shofia Asry
Journal of Research in Business, Economics, and Education Vol. 2 No. 5 (2020): October
Publisher : Kusuma Negara Business School

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Abstract

One of the investment activities that can be done is by investing in securities or stocks. The stock itself is evidence of equity participation in a company. Efficient Market Hypothesis explains that stock prices reflect all available information, which means that any information that can be used to predict stock performance will be reflected in stock prices. The sample objects of the companies studied were manufacturing companies on the Indonesia Stock Exchange for 2018, where their financial reports have been published and have been audited. The stock price which is the object of the dependent variable is the price per March 31, which is the last reported price when the shares are sold on the stock exchange, where three months after the end of the fiscal year, at this time the stock price reflects all information available in the market. This price occurs after the shares are listed on the stock exchange (secondary market price), and on March 31 all audit reports have been submitted. The partial test results show that the cash flow variable does not have a significant effect on stock returns, while the ROE and size variables have a significant effect on stock returns. Simultaneous test results show column sig. 0.000 <0.05 level of significant (a). This means that simultaneously the independent variable has a significant effect on the dependent variable. This means that the null hypothesis (Ho) is rejected, while the alternative hypothesis (Ha) is accepted. The ability of the independent variable in explaining the dependent variable in this model is 37.8%, while the remaining 62.2% is caused by other variables outside this model. Based on these results, by looking at the small number of variables that have a significant effect on price movements and stock returns, it shows that the capital market in Indonesia is still not efficient. In other words, this study proves that the Grand Theory: Efficient Market Hypothesis has not been implemented in Indonesia.
The Effect of Auditor's Competency and Ethics on Audit Quality in Public Accounting Firm in South Jakarta Shofia Asry
Journal of Research in Business, Economics, and Education Vol. 3 No. 3 (2021): June
Publisher : Kusuma Negara Business School

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Abstract

This study aims to determine: (1) the effect of auditor competence on audit quality at KAP (Public Accounting Firm) in South Jakarta. (2) The influence of auditor ethics on audit quality at KAP in South Jakarta. The population of this study are auditors who work at a Public Accounting Firm in South Jakarta. The sample used in this study were 74 respondents. The data in this study were obtained primarily through a questionnaire (questionnaire). The sampling technique used purposive sample. The questionnaire in the Validity Test and Reliability Test, the result is that there are 41 valid and reliable statements with 70 respondents. The classical assumption test used is the normality test, linearity test, multicollinearity test, and heteroscedasticity test. The result is that all variables meet the criteria for the classical assumption test. The results of this study indicate that (1) There is a positive and significant effect of competence on audit quality at KAP in South Jakarta. This is indicated by the value of t arithmetic 4.058 > t table 1.996, the value of Sig. for the influence of Auditor Competency of 0.000 <0.05, the coefficient of the influence of Competence (X1) on Audit Quality (Y) is 0.288. (2) There is a positive and significant effect of auditor ethics on audit quality at KAP in South Jakarta. This is indicated by the t arithmetic value of 3.965 > t table of 1.996, the value of Sig. for the effect of Auditor Ethics (X2) on Audit Quality (Y) is 0.000 < 0.05, the coefficient value of the influence of Auditor Ethics on Audit Quality is 0.327. (3) There is a positive and significant effect jointly on the competence and ethics of auditors on audit quality at KAP in South Jakarta. This is evidenced by the calculated F value of 13.292 which means it is greater than F table 3.13 and the Sig value. (Significance) of 0.000 > (less than) 0.05. The value of the coefficient of determination is known. The R value is ,697, if it is presented as 69.7%, it shows the magnitude of the significant influence value, and the remaining 30.3% is influenced by other variables outside of this study.
The Effect of Government Internal Auditor's Competency and Professionalism on Audit Quality : Case Study on the Auditor of the DKI Jakarta Financial and Development Supervisory Agency Shofia Asry
Journal of Research in Business, Economics, and Education Vol. 3 No. 6 (2021): December Edition
Publisher : Kusuma Negara Business School

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Abstract

Developments in all sectors at this time have quite affected the profession of independent auditors, in this case government auditors. Government auditors are auditors who work in government agencies whose main task is to audit the financial accountability of various organizational units within the government. This auditing is carried out by government auditors, one of which is the Internal Auditor who works at the BPKP Finance and Development Supervisory Agency (BPKP). The purpose of this study was to determine the effect of Competence and Professionalism of Government Internal Auditors on Audit Quality at Representatives of the Financial and Development Supervisory Agency for the Special Capital Region of Jakarta. The results of this study indicate that there is a simultaneous influence of Competence and Professionalism of Government Internal Auditors on Audit Quality at Representatives of the Financial and Development Supervisory Agency for the Special Capital Region of Jakarta. This is indicated by the calculated F value of 11.752 which is greater than the F table of 3.42 and indicated by the sig of 0.000 which is smaller than 0.05. From the results of the calculation of determination (R2) that is equal to 0.763 which means that the Competence and Professionalism of the Government's Internal Auditor simultaneously affect the Quality of Audit at the Representative of the Financial and Development Supervisory Agency for the Special Capital Region of Jakarta by 76.3%.
Pengaruh Kebijakan Manajemen Keuangan Terhadap Nilai Perusahaan Wati Rosmawati; Ida Harahap; Shofia Asry; Hilda Mary; Indriyenni Indriyenni
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 1 (2023): Article Research Volume 6 Number 1, Januari 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v6i1.1010

Abstract

Tujuan dari penelitian ini yakni untuk mengetahui serta menganalisis pengaruh kebijakan investasi, kebijakan pendanaan, dan kebijakan dividen terhadap nilai perusahaan. Penelitian ini merupakan penelitian kuantitatif. Adapun sumber data yang digunakan yaitu laporan keuangan perusahaan pada IDX BUMN 20 tahun 2016-2020. Populasi data adalah sebanyak 20 perusahaan. Lalu sampel ditarik dengan menggunakan purposive sampling didati 10 perusahaan yang memenuhi kriteria. Pengujian yang digunakan yaitu analisis regresi berganda. Dari hasil uji hipotesis disimpulkan bahwa kebijakan investasi dan kebijakan dividen mampu memberikan dampak kepada nilai perusahaan. Sedangkan kebijakan pendanaan tidak berpengaruh terhadap nilai perusahaan. Perusahaan yang pertumbuhannya tinggi mempunyai kesempatan yang memungkinkan untuk membayar dividen yang lebih rendah karena mereka mempunyai kesempatan yang menguntungkan dalam mendanai investasinya secara internal, sehingga tidak terdorong untuk membayar bagian laba yang lebih besar kepada para investor. Sebaliknya perusahaan yang pertumbuhannya rendah berusaha manarik dana dari luar untuk mendanai investasinya dengan mengorbankan sebagian besar labanya dalam bentuk dividen.
The Influence of Internal Control, Compliance with Accounting Rules and Compatibility of Compensation on the Trend of Accounting Fraud Wati Rosmawati; Shofia Asry; Ida Harahap
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 3 (2023): Juni 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i3.1125

Abstract

The purpose of this study is to gather empirical data on the relationship between internal control, appropriate compensation, and adherence to accounting standards and how those factors affect the tendency of accounting fraud in state-owned companies (BUMN) in the construction industry. The sample of state-owned businesses used in this study (BUMN). Two businesses were selected as samples in this study. Convenience sampling is the foundation of this study. There was a total of 80 respondents in the sample for this study. Several regression analyses approach and a statistical methodology run using the SPSS program are used to test the hypothesis in this study. The findings of this study suggest that internal control, appropriate pay, and adherence to accounting regulations all have an impact on a person's propensity to engage in accounting fraud.
PENGARUH IMPLEMENTASI SISTEM PENGENDALIAN INTERNAL DAN EFEKTIVITAS AUDIT INTERNAL TERHADAP GOOD CORPORATE GOVERNANCE Hanif Nurrohman M; Rudi Ginting; Shofia Asry
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 1 No. 3 (2023): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : CV SWA Anugrah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/mnmae.v1i3.458

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh implementasi sistem pengendalian internal dan efektivitas audit internal terhadap good corporate governance, pentingnya sistem pengendalian internal perusahaan dan penerapan prinsip-prinsip Good Corporate Governance (GCG). Penelitian ini dilakukan pada BUMN Perum Perumnas. Metode penelitian yang digunakan pada penelitian ini adalah metode deskriptif kuantitatif, pengumpulan data yang digunakan adalah data primer. Data primer bersumber dari hasil tanggapan kuesioner. Berdasarkan hasil uji statistik, disimpulkan bahwa implementasi sistem pengendalian internal dan efektivitas audit internal baik secara simultan dan parsial memiliki pengaruh yang signifikan terhadap good corporate governance pada BUMN Perum Perumnas.
PENGARUH TOTAL UTANG DAN PENJUALAN TERHADAP LABA BERSIH PADA PT. ULTRAJAYA MILK INDUSTRI, TBK TAHUN 2013-2022 Petra Wiwega Hia; H. M. Noor Sembiring; Shofia Asry
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 1 No. 11 (2023): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : CV SWA Anugrah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v1i11.719

Abstract

Laba bersih merupakan indikator nyata dalam kemajuan suatu perusahaan untuk dapat dilihat perkembangan setiap periodenya. Laba bersih menjadi sangat penting untuk prospek perusahaan dalam menarik investor nantinya. Utang dan Penjualan yang menjadi variabel penelitian ini merupakan hal yang berkaitan dengan laba bersih. Penelitian ini bertujuan untuk mengetahui pengaruh Utang dan Penjualan terhadap Laba Bersih pada PT. Ultrajaya Milk Industry, Tbk dari tahun 2013-2022. Hasil penelitian ini diolah dengan SPSS v. 25. Berdasarkan hasil pengujian SPSS v. 25, Utang secara parsial tidak berpengaruh terhadap laba bersih, jadi kesimpulannya Utang tidak berpengaruh dalam menigkatkan laba bersih. Sedangkan Penjualan secara parsial berpengaruh signifikan terhadap laba bersih, jadi kesimpulannya Penjualan berpengaruh dalam meningkatkan Laba Bersih. Secara simultan Utang dan Penjualan berpengaruh signifikan terhadap Laba Bersih.
PENGARUH PROFITABILITAS DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE Indah Oktari Wijayanti; Shofia Asry; Suprianus Pian; Jufri Jacob; Farida Idayati
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11271

Abstract

Pajak merupakan salah satu aspek yang sangat penting dalam suatu perekonomian Negara, karena sebagian besar dari sumber pemasukan Anggaran Pendapatan dan Belanja Negara (APBN) adalah kontribusi dari hasil penerimaan pajak. Penelitian ini bertujuan untuk mengetahui pengaruh rasio profitabilitas dan capital intensity terhadap tax avoidance. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Hasil penelitian telah menemukan bahwa bahwa rasio profitabilitas berpengaruh tidak berpengaruh terhadap tax avoidance. Sedangkan capital intensity berpengaruh terhadap tax avoidance dalam penelitian ini. Kata Kunci: Rasio Profitabilitas, Capital Intensity, Tax Avoidance
Co-Authors Dewanti Sari Farida Idayati H. M. Noor Sembiring Hanif Nurrohman M Helmina Ginting hilda mary Ida Harahap Indriyenni Indriyenni Jacob, Jufri Petra Wiwega Hia Popy Gusnita Ningsih Rudi Ginting Sairun Simanullang Suprianus Pian Wati Rosmawati Wijayanti, Indah Oktari