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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Riset Ekonomi & Bisnis Jurnal Akuntansi dan Perpajakan Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) J-MAS (Jurnal Manajemen dan Sains) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan J-MACC : Journal of Management and Accounting JURNAL PENDIDIKAN TAMBUSAI Gorontalo Accounting Journal Competitive Jurnal Akuntansi dan Keuangan Journal of Information System, Applied, Management, Accounting and Research Dinamika Governance : Jurnal Ilmu Administrasi Negara FINANCIAL : JURNAL AKUNTANSI Jurnal Proaksi Jurnal Riset Terapan Akuntansi JASF (Journal of Accounting and Strategic Finance) Jurnal MEBIS (Manajemen dan Bisnis) Management Studies and Entrepreneurship Journal (MSEJ) Journal of Management and Bussines (JOMB) Public Administration Journal of Research ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Devotion: Journal of Research and Community Service Journal of Economics and Business Letters Bima Journal : Business, Management and Accounting Journal Winter Journal: IMWI Student Research Journal Sustainable : Jurnal Akuntansi Jurnal Locus Penelitian dan Pengabdian Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Eduvest - Journal of Universal Studies Jurnal Multidisiplin Sahombu Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) VISA: Journal of Vision and Ideas RESLAJ: Religion Education Social Laa Roiba Journal JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Indonesian Journal of Sustainability Policy and Technology KINERJA : Jurnal Ekonomi dan Bisnis Ulil Albab BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Journal of Management

Anik Yuliati

Program Studi Akuntansi, Universitas Pembangunan Nasional “Veteran” Jawa Timur

Author-ID : 425028

Religion Aerospace Engineering Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences Other

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Pengaruh Return on Asset (ROA), Return on Equity (ROE) dan Debt to Equity Ratio (DER) terhadap Harga Saham pada Perusahaan Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020 Krismayanto Ragil Saputro; Anik Yuliati
J-MAS (Jurnal Manajemen dan Sains) Vol 7, No 2 (2022): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v7i2.423

This study examines the effect of Return On Assets, Return On Equity and Dept to Equity Ratio on the stock prices of food and beverage sector companies listed on the Indonesia Stock Exchange due to fluctuations in shares in these companies. This research is a quantitative type using secondary data in the form of company financial statements which are accessed through the official website of the Indonesia Stock Exchange (IDX) idx.co.id. The population in this study is the food and beverage sector companies listed on the Indonesia Stock Exchange with a total of 30 companies in the 2018-2020 period. The sampling method in this study was carried out by purposive sampling. Based on the results of panel data regression analysis using SPSS software, the research results obtained that partially Return On Assets did not affect stock prices, Return On Equity (ROE) had a positive and significant effect on stock prices and Debt to Equity Ratio (DER) partially did not have a positive effect. significant to the Share Price. While simultaneously Return On Assets, Return On Equity and Dept to Equity Ratio together have a significant positive effect on stock prices

PENGARUH FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN: (Studi Empiris Pada Perusahaan Makanan dan Minuman Yang Terdaftar di BEI) Cindy Kartika Dewi; Anik Yuliati
Jurnal Riset Terapan Akuntansi Vol. 6 No. 2 (2022): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7262498

Penelitian ini bertujuan untuk mengidentifikasi kecurangan laporan keuangan dengan menggunakan teori fraud hexagon (external pressure, nature of industry, change in auditor, change in director, frequent number of CEO’s picture, dan political connection). Teknik mengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Sampel dalam penelitian ini adalah 14 perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada periode 2016-2020. Teknik analisis yang digunakan dalam penelitian ini adalah teknik analisis regresi linier berganda dengan menggunakan software SPSS 25. Hasil dari penelitian ini yaitu External Pressure, Nature of Industry, dan Political Connection berpengaruh negatif terhadap terjadinya kecurangan pada laporan keuangan. Change In Auditor tidak berpengaruh terhadap terjadinya kecurangan pada laporan keuangan. Change in Director dan Frequent Number of CEO’s Picture berpengaruh positif terhadap terjadinya kecurangan pada laporan keuangan. Kata Kunci: Fraud Hexagon, Kecurangan Laporan Keuangan, F-Score Model

Kebijakan Insentif Pajak dan Sosialisasi Pajak terhadap Peningkatan Penerimaan Pajak di Masa Pandemi Covid-19 Tahun 2021 Dyah Oktaviani; Anik Yuliati
Journal of Management and Bussines (JOMB) Vol 4 No 2 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i2.4506

This study aims to empirically identify and analyze the effect of tax incentive policies and tax socialization on increasing tax revenue during the Covid-19 pandemic. This research method is descriptive quantitative. The population used in this study is all individual taxpayers registered at KPP Pratama Surabaya Gubeng. Sampling was carried out using a non-probability sampling technique, namely incidental sampling and using Roscoe's theory in sampling. Analysis of the existing data in this study is to use multiple linear regression analysis. The results showed that the F test value (simultaneous) on the tax incentive policy variable (X1) and tax socialization (X2), namely Fcount, was 20,023> Ftable with a sig value of <0.05. Ftable for the probability of 0.05 at the level of 2;78 which is equal to 3.11. In conclusion, tax incentive policies, and tax socialization have a simultaneous effect on tax revenue at KPP Pratama Surabaya Gubeng during the Covid-19 pandemic in 2021. Keywords: Tax Incentive Policy, Tax Revenue, Tax Socialization

Analisis Prosedur Pemberian Kredit Usaha Rakyat Bank Jatim Kantor Cabang Pembantu Kota Bangil Raditya Azka Permana; Anik Yuliati
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 03 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i03.45161

mengetahui bagaimana prosedur pemberian Kredit Usaha Rakyat pada Bank Jatim Kantor Cabang Pembantu Kota Bangil serta bagaimana Bank Jatim Kantor Cabang Pembantu Kota Bangil dalam menyelesaikan kredit bermasalah pada Kredit Usaha Rakyat.

PENGARUH AKUNTABILITAS, TRANSPARANSI DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KINERJA KEUANGAN UMKM DI KABUPATEN KEDIRI Hari Purwanti; Anik Yuliati
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

Tujuan dalam penelitian ini adalah untuk menguji pengaruh akuntabilitas, transparansi dan kompetensi terhadap kinerja keuangan UMKM di Kabupaten Kediri. Sampel dalam penelitian ini adalah pelaku UMKM yang telah memiliki izin yang berada di Kabupaten Kediri dengan teknik pengambilan sampel menggunakan metode probability sampling dengan teknik simple random sampling dengan menggunakan rumus slovin didapatkan jumlah sampel sebanyak 70 mahasiswa. Sedangkan teknik pengumpulan data dalam penelitian ini menggunakan angket yang terdiri atas beberapa pertanyaan secara tertulis yang diajukan kepada responden dan teknik analisis yang digunakan dalam penelitian ini menggunakan Analisis Regresi Linier Berganda dengan menggunakan Statistical Package for Social Science (SPSS). Hasil analisis membuktikan bahwa terdapat pengaruh positif dan signifikan akuntabilitas, transparansi dan kompetensi terhadap kinerja keuangan UMKM di Kabupaten Kediri, hasil ini membuktikan bahwa akuntabilitas, transparansi dan kompetensi sangat dibutuhkan dalam meningkatkan kinerja keuangan UMKM di Kabupaten Kediri.

PENGARUH E-COMMERCE DAN MATA KULIAH SISTEM INFORMASI AKUNTANSI TERHADAP PENGAMBILAN KEPUTUSAN BERWIRAUSAHA MASA PANDEMI COVID-19 Titania Indahsari; Anik Yuliati
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

Tujuan dalam penelitian ini adalah untuk menguji pengaruh e-commerce dan mata kuliah sistem informasi akuntansi terhadap pengambilan keputusan berwirausaha masa pandemi Covid-19. Sampel dalam penelitian ini adalah semua mahasiswa program studi akuntansi Universitas Pembangunan Nasional “Veteran” Jawa Timur angkatan 2018 sebanyak 224 mahasiswa. Teknik pengambilan sampel dalam penelitian ini menggunakan metode probability sampling dengan teknik simple random sampling dengan menggunakan rumus slovin didapatkan jumlah sampel sebanyak 70 mahasiswa. Sedangkan teknik pengumpulan data dalam penelitian ini menggunakan angket yang terdiri atas beberapa pertanyaan secara tertulis yang diajukan kepada responden dan teknik analisis yang digunakan dalam penelitian ini menggunakan Analisis Regresi Linier Berganda dengan menggunakan Statistical Package for Social Science (SPSS). Hasil analisis membuktikan bahwa terdapat pengaruh positif dan signifikan e-commerce dan mata kuliah sistem informasi akuntansi terhadap pengambilan keputusan berwirausaha masa pandemi Covid-19. Hasil ini membuktikan bahwa dengan kehadiran e-commerce dan mata kuliah sistem informasi akuntansi dapat menumbuhkan minat mahasiswa untuk berwirausaha di masa pandemi Covid-19 sebagai alternatif untuk bisa survive di masa pandemi.

Pengaruh Penerapan SIPD, Pemanfaatan Teknologi Informasi dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan : Studi Empiris Pada BPPKAD Kabupaten Sumenep Hafila Mahruzia; Anik Yuliati
COMPETITIVE Vol 6, No 2 (2022): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v6i2.4480

The purpose of this study is to determine and test empirically the effect of the Regional Government Information Systems, utilization of information technology and internal control on the quality of financial reports BPPKAD Sumenep Regency. This research used a quantitative approach, using primary data through questionnaires. The subject of this research are employees that doing accounting functions or financial administration that has worked for 2 years with a minimum last education of D3 in all majors. The samples in this study used non probability sampling with purposive sampling with total of 55 samples that met the criteria.The analysis technique in this study using multiple regression analysis with assistance software IBM SPSS Statistics 26. The result of this study indicated that (1) Regional Government Information Systems had significant negative influence toward the quality of financial reports on BPPKAD Sumenep Regency, (2) utilization of information technology had significant positive influence toward the quality of financial reports on BPPKAD Sumenep Regency. (3) internal control had significant positive influence toward the quality of financial reports on BPPKAD Sumenep Regency.Keywords : Regional Government Information Systems, Utilization of information technology, Internal Control, Quality Of Financial Reports

Analysis of the Relationship of Mix Marketing with Patient Loyalty and Satisfaction in Hospital Syamsul Huda; Anik Yuliati
Eduvest - Journal of Universal Studies Vol. 2 No. 4 (2022): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

This study aims to analyze the relationship between the marketing mix and patient loyalty and satisfaction at the hospital. The research method used in this research is descriptive qualitative method. The type of data used in this study is qualitative data, which is categorized into two types, namely primary data and secondary data. Sources of data obtained through library research techniques (library studies) which refers to sources available both online and offline such as: scientific journals, books and news sourced from trusted sources. These sources are collected based on discussion and linked from one information to another. Data collection techniques used in this study were observation, interviews and documentation. This data was analyzed and then drawn conclusions. Based on the description analysis, it can be concluded that there is a relationship between the marketing mix on loyalty and patient satisfaction. After the analysis, it can be seen that all elements in the marketing mix have an influence on patient loyalty to reuse services at the hospital. After the analysis, it can be seen that the relationship between the marketing mix and customer satisfaction is very influential because the marketing mix is a factor or market element used to satisfy customers.

Analysis of Sharia Marketing Strategy on Bt Batik Trusmi Business Syamsul Huda; Anik Yuliati
Eduvest - Journal of Universal Studies Vol. 2 No. 5 (2022): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

The purpose of this study was to determine the marketing of BT Batik Trusmi in Trusmi Village, Cirebon. To find out the sharia marketing strategy at BT Batik Trusmi in Trusmi Village, Cirebon. To find out what are the obstacles to sharia marketing and their solutions. The research method used in this research is qualitative research in the form of case studies. The result of this research is that marketing at BT Batik Trusmi Cirebon when the sharia marketing strategy has not been implemented is to use conventional marketing like other shops so that the income is the same as other shops and even competes. The sharia marketing strategy implemented at BT Batik Trusmi Cirebon is by providing excellent service, such as: When the shop is about to close or a holiday is always given advance notice. The shop assistants always provide excellent service by being friendly and ready to provide the best service according to the 7S concept, namely: Greetings, Smiles, Greetings, Polite, Polite, Ready and Alert. The things that become obstacles in the sharia marketing strategy at BT Batik Trusmi Cirebon are: the community does not accept it with shops that often close due to prayer times, the difficulty in educating and teaching employees to always provide excellent service to customers. While the solutions to deal with these obstacles are: the surrounding community needs to be given understanding and habituation to be able to understand and accept that shops that implement Islamic marketing strategies will imitate the trade practiced by the Prophet, one of which is by closing the shop when prayer time arrives. Employees must be given training or upgrading every week to always provide excellent service to customers, Be more careful and updated in analyzing market prices so that they can provide the best prices and in accordance with the quality of goods, once a picnic is held so that employees do not get bored in serving customers, give understanding to consumers that the price is in accordance with the quality of the goods.

Analysis of Influencer's Influence As Digital Marketing Anik Yuliati; Syamsul Huda
Eduvest - Journal of Universal Studies Vol. 2 No. 11 (2022): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Technology continues to develop and advance which has a major impact on everyday life including the online marketing process, one of which is by using social media influencers. An influencer is someone who acts as an bring another one because of their views, advice, or opinions so that they can influence buyers. This study aims to analyze the influence of influencers as digital marketing. This study uses a qualitative approach with a descriptive method, namely bt defining various matter being studied and then drawing conclusions. The results of the study show that influencers are carriers of influence in purchasing decisions so that influencers are used as the main choice in digital marketing strategies. Influencers use social media in their promotions. The social media that are widely used today are Instagram, TikTok, Facebook, Twitter, Pinterest, and so on. These influencers have influence with their honest reviews, in contrast to advertisements that openly bring viewers to buy their products

Co-Authors Adinda Meriayusti Adiprakoso, Kenyndra Andryan Amalia, Dwi Selvi Apriliani, Nur Syndah Aprisyah, Pegi Audy Herlina Puspitasari Aulia Wanda Aulia, Iftitah Celsy Indrawati Cindy Kartika Dewi Dwi Nazilah Octaviyah Dyah Oktaviani Dzakwan, Sulthan Dhaifullah Elma Liyanty Putri Eriza Nabila Maharani Fadhilla Fuad Rifany Gialuna Cheshaa Trevanti Hafid Yunus Hafila Mahruzia Hari Purwanti Hastuti, Sri Imam Zhafirulloh Pudjonggo Kartorahardjo Indah Muniroh Intan Nurani, Khoirun Nisa Irna Amelia Moehardiono Khairatuna'ilah, Khairatuna'ilah Khiftia Rachmah Hidayah Khoirun Nisa Intan Nurani Kirana, Nanda Wahyu Indah Krismayanto Ragil Saputro Kurnianingtyas, Rinita Mutiarasani Mas Bayu Anggah, Wahyu Maulina Alfindy Moehardiono, Irna Amelia Muniroh, Indah Nada Salsabila Ramadhani Naura Bilqis Tasyakurina Naura, Aisyah Rahma Novitasari, Ririn Panjaitan, Hastia Twindu Pegi Aprisyah Raditya Azka Permana Rifany, Fadhilla Fuad Riski Meilinawati Roditri, Cholidul Ahmad Ruripratiti, Ayu Carolin Santoso, Rachmad Serafina, Ligia Setyawan, Dendy Sucahyati, Diarany Syamsul Huda Syamsul Huda Thalitha Nesya Devina Titania Indahsari Zhieren Adziqa As’ad Zubaidi, Kazza Savanah

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