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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 IIJSE 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 Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
Anik Yuliati
Program Studi Akuntansi, Universitas Pembangunan Nasional “Veteran” Jawa Timur
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 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

Abstract

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.
Pengaruh Payment Gateway dan Literasi Keuangan Terhadap Kinerja Keuangan Pada Pelaku UMKM di Kelurahan Kebonsari Eriza Nabila Maharani; Anik Yuliati
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i7.2127

Abstract

MSMEs have an important contribution to Indonesia's economic growth by creating extensive employment opportunities and supporting a more equal distribution of income in society. This research aims to identify the impact of payment gateways and financial literacy on the level of financial performance of MSME players. This research applies an associative design and quantitative methods. Data collection was carried out by distributing questionnaires to MSMEs in Kebonsari Village. The results of this research show that both payment gateway (X1) and financial literacy (X2) have a positive and significant influence on the financial performance (Y) of MSMEs in Kebonsari Village.
ANALISIS PENGARUH HUTANG JANGKA PANJANG DAN MODAL KERJA BERSIH TERHADAP LABA PADA PT. JHI Celsy Indrawati; Anik Yuliati
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i7.2167

Abstract

The research aims to analyze the effect of long-term debt and net working capital on profits. Long-term debt is national financial obligations for a period of one year or more, while net working capital is the difference between current assets and short-term debt and the company's ability to meet short-term obligations. With a qualitative method using data collection in the form of interviews, observation and documentation. Long-term debt has a significant impact on company profits and an increase in long-term debt can make a positive contribution to profits if used effectively for productive investment. Net working capital also has a significant influence on profits. This shows that there is good working capital management to increase the profitability of a company. This research concludes that long-term debt and current assets play an important role in obtaining company profits. Business owners are advised to make selections throughout the year to ensure efficient marketing management
ANALISIS RASIO PIUTANG UNTUK MENILAI PIUTANG TAK TERTAGIH DAN AKTIVITAS PENAGIHAN PIUTANG PADA PT BSM Khiftia Rachmah Hidayah; Anik Yuliati
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 8 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i8.2169

Abstract

Every company or business in increasing revenue, profits, and company operational activities such as increasing production volume requires a strategy, one of which is by providing sales of goods or services on credit. The sale of these goods or services will give rise to receivables. In addition to being able to increase profits and increase the company's production volume, receivables will also cause losses, disrupt operational activities, and have an impact on PT BSM's financial health if the receivables cannot be collected, so the purpose of this study is to find out how much uncollectible receivables are and assess the receivables collection activities carried out at PT BSM during the 2021-2023 period. To analyze the ratios related to receivables, it can be calculated by calculating the turnover of receivables, the average day of collection of receivables, the arrears ratio, and the collection ratio. However, in accordance with the topic discussed by the researcher, namely by using the ratio analysis related to receivables recorded by the author in this study, namely using the analysis of the arrears ratio and the collection ratio, which was obtained as a result of each PT BSM's ratio during the 2021-2023 period, which was 1.38% for the arrears ratio and 98.6% for the collection ratio. It can be concluded that the small risk of uncollectible receivables due to the total percentage of arrears ratio ≤ 3% and the high collection activity of receivables due to the total percentage of collection ratio > 97% at PT BSM during the 2021-2023 period.
Analisis Realisasi Anggaran Biaya Bagian Humas dan Protokoler Pada PT Pegadaian Kanwil XII Surabaya Zhieren Adziqa As’ad; Anik Yuliati
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i7.2173

Abstract

. This research aims to analyze the realization of budget costs in the Public Relations and Protocol section at PT Pegadaian Kanwil XII Surabaya. In budget management, effectiveness and efficiency are very important to support company operations. This research uses a descriptive approach with qualitative and quantitative analysis methods, examining budget data and its realization during a certain period. The research results show that the budget experienced favorable deviations. The actual budget for the Public Relations and Protocol section is lower than the planned budget, which shows efficiency in spending without reducing the quality and effectiveness of the programs being implemented. Several factors contributing to this favorable deviation were identified, including effective use of technology, careful budget planning, and good internal oversight and controls. The conclusion of this research is that efficient budget management and tight supervision can produce profitable budget deviations.
Prosedur Penyusunan Rencana Anggaran Biaya Lumpsum pada Satuan Pengawasan Intern Maulina Alfindy; Anik Yuliati
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i7.2174

Abstract

This research discusses the procedure for preparing a lumpsum Budget Plan (RAB) at the Internal Audit Unit. The goal of the study is to describe and examine the systematic steps in preparing an effective and efficient RAB lumpsum for internal supervision activities. Descriptive qualitative research methodology is employed, and data is gathered through in-depth interviews, literature reviews, and observation. The research also identified factors to consider in preparing the RAB lumpsum, such as the complexity of the supervision activities, duration, location, and applicable regulations. The research conclusion emphasizes the importance of careful planning and coordination between related units to produce an accurate and accountable RAB lumpsum.
Analysis of Regional Original Income, Capital Expenditures and Balancing Funds on Regency/City Economic Growth in East Java Province Huda, Syamsul; Yuliati, Anik
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5099

Abstract

The purpose of this research is to determine the influence of Original Local Government Revenue, Capital Expenditures and Balancing Funds on Regency/City Economic Growth in East Java Province. The population that will be observed in this research covers the East Java Province area. This research uses annual data measured in a time series format starting from 2017-2021. The data obtained were analyzed using multiple linear regression analysis. Multiple linear regression analysis is a method used to analyze relationships that have an influence between the independent variable and the dependent variable. Based on the results and discussion as well as the supporting theories explained above, researchers can draw the following broad conclusions: Original Local Government Revenue has a positive effect on Economic Growth in East Java Province. The Capital Expenditure variable has a significant positive effect on Economic Growth. The Balancing Fund variable has a significant positive effect on Economic Growth.
PENGARUH KOMPETENSI APARATUR,PARTISIPASI MASYARAKAT, DAN PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Kasus Pada Kecamatan Waru, Kabupaten Sidoarjo) Apriliani, Nur Syndah; Yuliati, Anik
Journal of Information System, Applied, Management, Accounting and Research Vol 8 No 2 (2024): JISAMAR (March-May 2024)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v8i2.1502

Abstract

The aim of this research is to test, prove and analyze the influence of apparatus competency, community participation and internal control on accountability in village fund management. This research uses primary data in the form of distributed questionnaire data. The sample used was 100 respondents in Waru District, random sampling method. The analysis used in this research is partial least squares. Based on the research results, it can be concluded that the apparatus competency variable has no effect on the accountability of village fund management and the community participation variable. Meanwhile, the internal control variable influences the accountability of village fund management. The implications and suggestions are that strong internal controls can help prevent potential fraud and misuse of funds. This can create an environment free from unethical and harmful practices. With increased accountability, active community participation, and transparent use of funds, it is hoped that community trust in local government and the village fund management process will increase.
PENGARUH INFRASTRUKTUR JALAN, INFRASTUKTUR LISTRIK DAN PERKEMBANGAN INTERNET TERHADAP PRODUK DOMESTIK REGIONAL BRUTO DI KABUPATEN SIDOARJO: Fakultas Ekonomi dan Bisnis Universitas Pembangunan Nasional Veteran Jawa Timur Huda, Syamsul; Yuliati, Anik
Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (JEBISMA) Vol 2 No 2 (2024): Desember 2024
Publisher : PT. Media Edutama Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70197/jebisma.v2i2.69

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh infrastruktur jalan, infrastruktur listrik, dan perkembangan internet terhadap Produk Domestik Regional Bruto (PDRB) di Kabupaten Sidoarjo pada periode 2019 hingga 2022. Dengan menggunakan metode regresi linier berganda, penelitian ini mengevaluasi sejauh mana masing-masing variabel independen berkontribusi terhadap pertumbuhan ekonomi regional. Data yang digunakan mencakup panjang infrastruktur jalan (X1), persentase cakupan infrastruktur listrik (X2), dan kecepatan akses internet (X3), serta nilai PDRB (Y) Kabupaten Sidoarjo. Hasil analisis menunjukkan bahwa semua variabel independen berpengaruh positif dan signifikan terhadap PDRB. Secara khusus, peningkatan panjang jalan, kualitas pasokan listrik, dan akses internet berkecepatan tinggi berkontribusi secara signifikan terhadap pertumbuhan ekonomi daerah. Hasil uji F menunjukkan bahwa model regresi secara keseluruhan signifikan dalam menjelaskan variasi PDRB. Uji t mengungkapkan bahwa infrastruktur jalan, infrastruktur listrik, dan perkembangan internet masing-masing memiliki pengaruh yang signifikan terhadap PDRB. Berdasarkan temuan ini, disarankan agar pemerintah Kabupaten Sidoarjo terus meningkatkan dan memperluas investasi dalam infrastruktur jalan, listrik, dan internet. Kebijakan yang integratif dan berkelanjutan akan memastikan pertumbuhan ekonomi yang lebih inklusif dan berkelanjutan. Monitoring dan evaluasi berkala juga diperlukan untuk menilai dampak dari investasi-infrastruktur terhadap PDRB dan memastikan efektivitas kebijakan pembangunan.
Plantation Industry Firm Value: The Factors of Profitability, Leverage, and Company Size Kurnianingtyas, Rinita Mutiarasani; Yuliati, Anik
Indonesian Journal of Sustainability Policy and Technology Vol. 1 No. 2 (2023): Indonesian Journal of Sustainability Policy and Technology - November 2023
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v1i2.157

Abstract

Company value is a parameter for investors' assessment of a company's success, which is closely related to share prices. This research aims to test and prove the influence of Profitability, Leverage, and Company Size on Firm Value in plantation companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This research uses a quantitative approach. The population of this research is plantation companies listed on the Indonesia Stock Exchange for the 2015-2019 period, totaling 21 companies. The sample used in this research was 12 plantation companies with a period of 5 years, so the total data (n) was 60. This research data is secondary data from company financial reports from the company website and www.idx.co.id. The method used in this research is Purposive Sampling. The data collection method uses the documentation method. The data analysis used in this research is the multiple linear regression analysis tool and hypothesis testing, namely the F test, t-test, and coefficient of determination; classical assumption tests include the normality test, autocorrelation test, multicollinearity test, and heteroscedasticity test. Based on the analysis that has been carried out, it can be concluded that Profitability (ROE) contributes to company value. On the other hand, Leverage (DAR) and Company Size do not contribute to company value.
Co-Authors Adinda Meriayusti Adiprakoso, Kenyndra Andryan Aisyah Rahma Naura Apriliani, Nur Syndah Aprisyah, Pegi Audy Herlina Puspitasari Aulia Wanda Aulia, Iftitah Celsy Indrawati Cindy Kartika Dewi Diarany Sucahyati Dwi Nazilah Octaviyah Dwi Selvi Amalia 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 Indah Muniroh Intan Nurani, Khoirun Nisa Irna Amelia Moehardiono Jessica Margareta Kazza Savanah Zubaidi 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 Nabila Naila Shakira Nada Salsabila Ramadhani Naura Bilqis Tasyakurina Navillia Putri Salsabilah 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 Syamsul Huda Syamsul Huda Thalitha Nesya Devina Titania Indahsari Wicaksono, Rahardian Nugroho Yuliniar Ayu Putri Priaditami Zhieren Adziqa As’ad