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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 Riset Ilmu Akuntansi 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 Kompetensi, Pengalaman, Dan Etika Profesi Auditor Terhadap Kualitas Audit Pada KAP Di Surabaya Adinda Meriayusti; Anik Yuliati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.5993

This study aims to determine the effect of competence, experience, and professional ethics of auditors on audit quality at KAP in Surabaya. The population specified in this study are auditors who are domiciled as working partners at KAP in Surabaya and are registered in the IAPI Directory in 2022. Determining the number of samples was obtained using the slovin formula, resulting in a total of 102 auditors as respondents. The method for sampling is probability sampling with simple random sampling method. This type of research is quantitative research with the Partial Least Square (PLS) analysis technique using SmartPLS version 4.0 software. The results of this study indicate that (1) Competence has a positive and significant effect on audit quality, it can be seen from the regression coefficient value of 0,082 and the p-value <0,05, so H1 is accepted. (2) Experience has a positive and significant effect on audit quality, which can be seen from the regression coefficient of 1,007 and the p-value <0,05, so H2 is accepted. (3) Professional Ethics has a negative and significant effect on audit quality, it can be seen from the regression coefficient -0,117 and the p-value <0,05, so H3 is accepted. Keywords: Competence, Experience, Professional Ethics, Audit Quality

Pengaruh Penerapan Green Accounting Terhadap Sustainable Development Dengan Ukuran Perusahaan Sebagai Variabel Intervening Gialuna Cheshaa Trevanti; Anik Yuliati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6439

This study aims to test and analyze the effect of implementing green accounting as measured through environmental performance assessment indicators on sustainable development as measured through the GRI G4 index with company size as the intervening variable. This study uses a quantitative approach. The research sample consisted of 8 companies from 93 population of basic materials sector companies on the Indonesia Stock Exchange (IDX) for the 2017-2021 period which were determined using a purposive sampling technique. Data analysis techniques were performed using the Partial Least Square (PLS) method with the help of SmartPLS 4.0 software. This research data is secondary data in the form of annual reports and sustainability reports obtained from the official website of each company. The results of the study found that green accounting has a positive and significant influence on sustainable development and company size. In addition, with regard to sustainable development it was found that company size did not have a significant effect, either as an independent variable or an intervening variable. Keywords: Green Accounting, Company Size, Sustainable Development

Faktor-Faktor yang Mempengaruhi Audit Delay pada Perusahaan Perbankan Swasta Nasional yang Terdaftar di Bursa Efek Indonesia Thalitha Nesya Devina; Anik Yuliati
Journal of Management and Bussines (JOMB) Vol 5 No 2 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i2.6296

This study aims to examine and determine the effect of profitability, company size, and auditor reputation on audit delay. The research method used in this study uses quantitative methods with research objects of national private banking sector companies listed on the Indonesia Stock Exchange (IDX) in 2019 â€“ 2021. The results of the simultaneous test of this study indicate that profitability, company size, and auditor reputation have an influence together against audit delay. The magnitude of the effect of profitability, company size, and auditor reputation on audit delay in national private banking companies is 42.5%. Based on the results of the partial test, it was found that profitability has a significant negative effect on audit delay, while company size and auditor reputation have no effect on audit delay. In conclusion, profitability contributes negatively to audit delay, while company size and auditor reputation do not contribute to audit delay. Keywords: Audit Delay, Profitability, Auditor Reputation, Company Size

PENGARUH KOMPETENSI SDM TERHADAP KUALITAS LAPORAN KEUANGAN KOPERASI DENGAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERASI Rifany, Fadhilla Fuad; Yuliati, Anik

Publisher :

Laporan keuangan koperasi sebagai laporan pertanggungjawaban keuangan diterbitkan setidaknya 1 bulan sebelum rapat anggota tahunan (RAT). Dalam menyusun laporan ini wajib mengikuti aturan SAK-ETAP, dimana laporan harus mudah dipahami, andal, memiliki relevansi, dapat dibandingkan, tepat waktu, komponen mengungguli bentuknya, dinilai sehat, lengkapan, keseimbangan biaya dan manfaat, serta materialitas. Tujuan studi ini guna menilai pengaruh Kompetensi SDM terhadap Kualitas Laporan Keuangan Koperasi dengan Teknologi Informasi menjadi variabel moderasinya. Sampel pada studi ini yaitu pengurus koperasi di Kecamatan Wringinanom Kabupaten Gresik, Jawa Timur dengan kriteria yaitu mereka yang berkaitan dengan Laporan Keuangan Koperasi seperti Ketua, Sekretaris dan Bendahara. Hasil studi mengindikasikan bahwasannya Kompetensi SDM mempengaruhi secara signifikan pada Kualitas Laporan Keuangan Koperasi dan didukung dengan Teknologi Informasi yang memadai.

PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN PEMERINTAH DAERAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP LAPORAN KEUANGAN DAERAH (STUDI EMPIRIS PADA DINAS PERHUBUNGAN KOTA BENGKULU) Aprisyah, Pegi; Yuliati, Anik

Publisher :

Kualitas Laporan Keuangan Pemerintah Daerah merupakan suatu penilaian mengenai baik buruknya laporan atas pengelolaan keuangan daerah dalam satu periode anggaran. Laporan Keuangan Pemerintah Daerah yang memiliki kualitas baik dapat dilihat dari opini yang dikeluarkan Badan Pengawas Keuangan (BPK) selaku badan yang memeriksa dan menilai LKPD. Tujuan dari penelitian ini yaitu untuk menguji apakah sistem akuntansi keuangan daerah dan kompetensi sumber daya manusia berpengaruh terhadap kualitas laporan keuangan daerah. Penelitian ini merupakan penelitian kuantitatif. Sampel dalam penelitian ini yaitu pegawai di Dinas Perhubungan Kota Bengkulu sesuai dengan kriteria. Hasil penelitian ini adalah sistem akuntansi keuangan daerah dan kompetensi sumber daya manusia tidak berpengaruh terhadap laporan keuangan daerah.

PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Intan Nurani, Khoirun Nisa; Yuliati, Anik

Publisher :

Tindakan manajemen laba dengan memanipulasi laba merupakan tindakan egoistik agen untuk merekayasa laba dengan tujuan tertentu. Implementasi good corporate governance (GCG) disinyalir dapat meminimalisir tindakan tersebut. Kualitas audit dan ukuran perusahaan diduga berdampak atas manajemen laba. Teknik kuantitatif dipilih sebagai metode penelitian serta proses pengumpulan data kedua yang berupa laporan keuangan tahunan perusahaan dikumpulkan dengan menggunakan metode dokumentasi. Studi ini bertujuan guna mengkaji apakah GCG, ukuran perusahaan, dan kualitas audit memiliki pengaruh atas manajemen laba atas perusahaan BUMN yang teregistrasi di laman Bursa Efek Indonesia (BEI). Hasil studi menunjukkan kepemilikan manajerial dengan nilai t-hitung > t-table (-2,713> 1,6636) dan kualitas audit dengan nilai t-hitung > t-table (-3,863 > 1,6636) dinyatakan memiliki pengaruh atas manajemen laba. Variabel lain seperti kepemilikan institusional, dewan komisaris independen, ukuran dewan komisaris, komite audit, dan ukuran perusahaan tidak mempengaruhi manajemen laba.

Analisis pengelolaan dana bantuan sosial desa covid-19 di Desa Ranggeh Kecamatan Gondang Wetan Kabupaten Pasuruan Adiprakoso, Kenyndra Andryan; Yuliati, Anik
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study is itended to analyze descriptively how the entire process of managing social assistance finance in Ranggeh village, Gondang Wetan sub-district, Pasuruan district, starts from the budgeting process to the reporting stage, as well as measuring the accuracy of aid program realization using theory of effectiveness. The qualitative research methods is used in this research then analyzed descriptively. The data collection technique was carried out by interviewing the informants who had been determined by means of purposive sampling, field observations, research documentation and literature studies. Analysis of research data using data validation, data organization, presenting findings, and drawing hypotheses. The formulation of the hypothesis in this study continued to develop during the research with the initial assumption that the village government of Ranggeh managed the social assistance funds of Covid-19 in its village well and achieved its target. Furthermore, research shows that the village government has succeeded in implementing the village fund social assistance management program according to existing regulations and on target both in terms of theoretical effectiveness and meeting government goals and community needs in the field.

Analisis CAMEL untuk menilai tingkat kesehatan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia Novitasari, Ririn; Yuliati, Anik
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i3.2462

This study aims to determine the soundness of banking companies listed on the Indonesia Stock Exchange in 2016–2020. Assessment of bank health is very important because it forms trust in the banking world. Measuring the soundness of a bank can be done using the CAMEL approach, namely the analysis of the factors of capital (capital), asset quality (asset quality), management (management), earnings (profitability), liquidity (liquidity). This is an official measuring instrument that has been set by Bank Indonesia to calculate the health of banks in Indonesia. This study uses descriptive quantitative research methods to describe and analyze the data or numbers contained in the financial statements of general banking companies listed on the IDX, consisting of financial statements for the 2016–2020 period. The sample for this research was taken using the purposive sampling technique. The data analysis technique in this study uses SPSS 25 application software. The results of this study prove that the net profit margin (NPM) has an effect on the bank's soundness level. Meanwhile, the capital adequacy ratio (CAR), non-performing loan (NPL), return of assets (ROA), operating expenses to operating income (BOPO), and loan to deposit ratio (LDR) have no effect on bank soundness level.

Analisis Penerapan Sistem Informasi Akuntansi Atas Prosedur Pembayaran Utang Jangka Pendek Kepada Supplier PT BSM Aulia Wanda; Anik Yuliati
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.398

The purpose of this study is to evaluate the implementation of accounting information systems, especially short-term debt payment procedures to suppliers at PT Bondi Syad Mulia. This research was conducted by conducting observations, interviews, and documentation with research subjects. The Ministry of Finance handles debt payments and establishes regulations that must be followed by businesses and suppliers starting from the moment they receive cash or invoices from suppliers, submit payments, to pay off debts in cash. This is done to facilitate the payment process. The results of this study show that PT Bondi Syad Mulia, a supplier, has made good debt payments using an accounting information system. However, there are some problems: the supplier is late in making the exchange and forgetting to provide supporting documents for debt payment, such as tax invoices and purchase orders. As a result, the Company was delayed in paying suppliers.

PENGARUH PAJAK, TUNNELING INCENTIVE, PROFITABILITY DAN DEBT COVENANT TERHADAP TRANSFER PRICING (PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA) Mas Bayu Anggah, Wahyu; Yuliati, Anik
SUSTAINABLE Vol 4 No 1 (2024): Volume 4 No 1, Mei 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i1.22532

This study aims to examine the influence of Tax, Tunneling Incentive, Profitability and Debt Covenant on Transfer Pricing in the Manufacturing Companies in the Food and Beverage Sub-Sector listed on the Indonesia Stock Exchange for the period 2018 – 2022. This research is descriptive research with a quantitative approach. The research sample was taken using a purposive sampling technique with the acquisition of 17 companies. The data was analyzed and tested using Statistical Product and Service Solution (SPSS) Version 26. The results of this research show that Tax is able to contribute to Transfer Pricing, Tunneling Incentive is able to contribute to Transfer Pricing. Meanwhile Profitability has not been able to contribute to Transfer Pricing. Similarly, Debt Covenant has not been able to contribute to Transfer Pricing.

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 Habibullah, Ulil 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 Wicaksono, Rahardian Nugroho Zhieren Adziqa As’ad Zubaidi, Kazza Savanah

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