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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
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 Kebijakan Dividen, Leverage, Dan Profitabilitas Terhadap Nilai Perusahaan Serafina, Ligia; Yuliati, Anik; Kirana, Nanda Wahyu Indah
Gorontalo Accounting Journal Volume 8 Number 2 October 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i2.3786

Abstract

This study aims to examine the influence of dividend policy, leverage, and profitability on firm value. The research employs a quantitative approach. The population includes companies in the consumer non-cyclical  sector listed on the Indonesia Stock Exchange during the period from 2021 to 2023. The sample comprises 123 data points derived from 41 companies over a 3-year period, selected using purposive sampling techniques. The data analysis technique applied is panel data regression analysis. The findings indicate that dividend policy, as measured by the Dividend Payout Ratio (DPR), and profitability, as measured by Return on Assets (ROA), do not have an impact on firm value. Conversely, leverage, as measured by the Debt to Equity Ratio (DER), has a significant positive impact on firm value.
The Relationship Between Financial Ratios and Financial Distress Roditri, Cholidul Ahmad; Yuliati, Anik; Sucahyati, Diarany
Gorontalo Accounting Journal Volume 8 Number 2 October 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i2.3899

Abstract

This study aims to evaluate the impact of profitability, liquidity, and cash flow on financial distress in companies within the food and beverage sector listed on the Indonesia Stock Exchange (IDX) during the period of 2019-2023. The sample consists of 29 companies selected using purposive sampling, and data analysis is conducted using multiple linear regression and SPSS version 27. The results indicate that profitability (ROA), liquidity (CR), and cash flow (OCF) have a significant positive effect on financial distress. These findings provide valuable information for investors and management in efforts to manage financial distress risk in this sector.
Pengaruh Digitalisasi Pajak, Tax Amnesty, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak: Studi Kasus Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak (KPP) Surabaya Mulyorejo Elma Liyanty Putri; Anik Yuliati
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 5 (2024): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i5.2312

Abstract

The role of taxes is very important in the administration of the government and the draft of the State Budget (APBN), this is because taxes are the largest source of state revenue, which contributes 80% of total state revenue. Therefore, the government does many ways to optimize tax revenue and taxpayer compliance. This study aims to analyze the effect of tax digitalization, tax amnesty, and tax sanctions on individual taxpayer compliance at KPP Pratama Surabaya Mulyorejo. This research was conducted by quantitative methods and used primary data objects obtained from the distribution of questionnaires as many as 100 respondents. The object of research is a non-employee individual taxpayer registered at KPP Surabaya Mulyorejo. To analyze the data, multiple linear regression was used with the help of SPSS Version 25 software. The results showed that tax digitalization did not affect the compliance of non-employee individual taxpayers registered at KPP Surabaya Mulyorejo. Tax amnesty has a positive effect on the compliance of non-employee individual taxpayers registered at KPP Surabaya Mulyorejo. Tax sanctions have no effect on the compliance of non-employee individual taxpayers registered at KPP Surabaya Mulyorejo.
The Role Of Accounting In The Growth Of Msmes In Indonesia Yuliati, Anik; Huda, Syamsul
Winter Journal: IMWI Student Research Journal Vol. 6 No. 1 (2025): Winter Journal: IMWI Student Research Journal
Publisher : Institut Manajemen Wiyata Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/wt.v6i1.68

Abstract

Accounting is crucial to the growth of MSMEs in Indonesia, as it provides accurate financial information, facilitates planning, enhances credibility, and ensures tax compliance. However, many MSMEs still lack a basic understanding of accounting, which hinders their business development due to a lack of comprehension of financial records. This research aims to examine the role of accounting in Micro, Small, and Medium Enterprises (MSMEs) and the factors that influence their growth in Indonesia. This research employs a qualitative approach, utilizing a literature study method that draws on the latest scientific articles from the past decade and credible e-books to examine the role of accounting in MSMEs and the factors influencing their growth in Indonesia. The results indicate that accounting plays a crucial role in supporting the growth of MSMEs in Indonesia by providing accurate financial information and facilitating effective planning and resource management. Various internal factors, including the quality of human resources, financial aspects, technical operations, and marketing, also influence the growth of MSMEs. External factors include government policies, socioeconomic and cultural conditions, and the role of institutions. This study aims to provide recommendations for MSME actors and policymakers to enhance effective accounting practices for sustainable economic growth.
Strategies and Challenges of Development Economy in Realizing Sharia-Based Sustainable Growth Huda, Syamsul; Yuliati, Anik
Winter Journal: IMWI Student Research Journal Vol. 6 No. 1 (2025): Winter Journal: IMWI Student Research Journal
Publisher : Institut Manajemen Wiyata Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/wt.v6i1.69

Abstract

Islamic economics plays a crucial role in addressing the economic challenges of sustainable development in Indonesia. With principles based on social justice, wise management of natural resources, and redistribution of wealth, usury is prohibited. This research aims to examine the role of Islamic economics principles and identify appropriate strategies to overcome the economic challenges of sustainable development in Indonesia. This research employs a qualitative approach, utilizing a systematic review method to analyze the latest scientific articles from the past decade, as well as e-books. The results showed that the principles of the five central values of Islamic economics, such as tawhid, justice, prophethood, khilafah, and ma'ad, can contribute to sustainable economic development. Islamic economic strategy in Indonesia plays a crucial role in promoting sustainable economic growth by increasing public awareness of Islamic economic literacy, strengthening the Islamic financial sector, developing the halal industry, leveraging digital technology, and fostering collaboration between the government and society to achieve inclusive welfare.  This study concludes that by applying the principles of sharia economics, Indonesia can create a fairer financial system, reduce social inequality, and ensure long-term economic stability.  The goal of this research is to create a fair, inclusive, and sustainable economic system that enhances people's welfare and preserves the environment by applying Sharia principles in all aspects of economic development.
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.
Analisis Prosedur Audit Internal terhadap Siklus Pembelian Tidak Langsung pada PT Barata Indonesia (PERSERO) Aulia, Iftitah; Yuliati, Anik
VISA: Journal of Vision and Ideas Vol. 5 No. 1 (2025): Journal of Vision and Ideas (VISA)
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v5i1.5301

Abstract

The more complex a business is, the more optimized the internal control system must be. Management can carry out internal audits to evaluate the quality and performance of the company's internal control system. The inspections carried out cover the entire cycle of business activities in the company, one of which is the internal audit of the purchasing cycle. The purpose of this research is to determine the internal audit procedures for the indirect purchasing cycle used by PT Barata Indonesia (Persero). The method used in this research is a qualitative descriptive approach which obtain descriptive data in the form of words and images. The research results show that PT Barata Indonesia (Persero) has implemented an internal control system in carrying out its business activities. The internal audit procedure carried out by the company is a form of evaluating the quality, performance and effectiveness of the internal control system for the indirect purchasing cycle.
ANALYSIS OF THIN CAPITALIZATION AND INVENTORY INTESITY AGGRESSIVITY TAXES ON FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Huda, Syamsul; Yuliati, Anik
Journal of Management Vol. 2 No. 2 (2023): July - December
Publisher : Yayasan Pendidikan Belajar Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to analyze influence Thin Capitalization and Inventory Intensity against aggressiveness tax. Study This including type study quantitative with use data secondary report finance. The population of this study was 30 companies in Indonesia Stock Exchange for period 2018-2022. The research sample used a purposive sampling method and obtained a sample of 13 companies. Data analysis using multiple regression analysis. The research results show that both Partial nor simultaneous Thin Capitalization and Inventory Intensity do not influence on aggressiveness tax during 2018-2022 period
Pengaruh Mental Discounting Terhadap Keputusan Pembelian Konsumen Di Tiktokshop Dan Implikasinya Terhadap Pencatatan Pendapatan Dan Diskon Penjualan Naura, Aisyah Rahma; Yuliati, Anik
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 11, No 1 (2026): Islamic economics and banking research
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v11i1.9127

Abstract

This study aims to examine the effect of mental discounting and price on consumer purchasing decisions on the TikTok Shop platform, with sales discounts as a moderating variable and its implications for revenue recognition. A quantitative approach was employed using a survey method involving 120 student respondents with prior online shopping experience, and data were analyzed through PLS-SEM. The findings reveal that mental discounting has a positive and significant impact on purchasing decisions, price also significantly affects purchasing decisions, and sales discounts strengthen the influence of mental discounting on purchasing decisions. Furthermore, purchasing decisions significantly affect revenue recognition in accordance with applicable accounting standards. These results highlight that discount strategies in social commerce not only influence consumer behavior but also affect the transparency and reliability of financial reporting. Academically, this study contributes to interdisciplinary literature by integrating consumer behavior and accounting practices, while practically offering recommendations for e-commerce businesses to design effective promotional strategies that are aligned with accounting principles.
Do Cash Flow and Accounting Profit Information Affect Stock Prices? (Study of Food & Beverage Companies on the Indonesia Stock Exchange) Yuliati, Anik; Muniroh, Indah
JASF: Journal of Accounting and Strategic Finance Vol. 4 No. 1 (2021): JASF (Journal of Accounting and Strategic Finance) - June 2021
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i1.199

Abstract

This study aims to determine the effect of cash flow statement information and accounting profit on stock prices. The object of this research is a food & beverage sub-sector manufacturing company listed on the Indonesia Stock Exchange in 2015-2019. The sampling technique used a purposive sampling technique with ten samples of financial statements that meet the criteria. Theanalysis technique uses the help of Partial Lease Square (PLS) with SmartPLS 3.0 Software. The study results show that the Cash Flow Statement of operating and funding information does not affect stock prices. On the other hand, information on the investing Cash Flow Statement and accounting profit affect stock prices. The more investors intend to buy or keep shares; the stock price will increase. Vice versa, if the number of investors who intend to sell or release shares increases, the share price will decrease. Based on these results, it is suggested that investors in deciding on selling or buying stock shares may pay more attention to the information from investing cash flow and accounting profit.
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