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All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal of Research in Business, Economics, and Education International Journal of Economics Development Research (IJEDR) Journal of Economics and Business Letters JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Indonesian Journal Economic Review (IJER) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi
Ida Harahap
Universitas Tama Jagakarsa
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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 1 
Analysis of Community Ability and Access to Education as an Effort to Reduce Poverty Rate in Indonesia Ida Harahap; Wati Rosmawati
Journal of Research in Business, Economics, and Education Vol. 3 No. 6 (2021): December Edition
Publisher : Kusuma Negara Business School

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

Abstract

Poverty is a topic that is still being discussed in Indonesia. The mitigation itself cannot be carried out through one stage, so that poverty indicators need to be clearly, measurably and comprehensively defined and can then be guided and become the basis for making policies with precise targets with relevant poverty alleviation programs. In Indonesia, to accelerate poverty reduction, the Government has established social protection programs including the Prosperous Family Savings Program, the Smart Indonesia Program, and the Healthy Indonesia Program. The things that must be considered in doing so are public access to education and other factors, namely the average length of schooling and the unemployment rate.
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.
PENGARUH REMOTE AUDIT DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT DIMASA PANDEMI COVID-19 PADA KANTOR AKUNTAN PUBLIK DI JAKARTA SELATAN Fani Safaatun Nisak; Wati Rosmawati; Ida Harahap
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 2 (2023): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v1i2.169

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh remote audit dan kompetensi auditor terhadap kualitas audit pada kantor akuntan publik di jakarta selatan. Sampel yang digunakan dalam penelitian ini sebanyak 6 KAP secara purposive sampling. Data yang digunakan dalam penelitian ini merupakan data primer yang diperoleh dari kuesioner yang dibagikan oleh peneliti kepada auditor yang ada di dalam KAP yang telah dijadikan sampel penelitian. Metode analisis dari penelitian ini menggunakan uji regresi linear berganda. Hasil penelitian dalam uji t (uji hipotesis) menunjukkan bahwa (1) variabel remote audit berpengaruh positif terhadap kualitas audit dengan nilai t hitung 2,135 > dari t tabel 2,002 dengan nilai sig 0,037 < 0,05. (2) Variabel kompetensi auditor berpengaruh positif terhadap kualitas audit dengan nilai t hitung 2,810 > t tabel 2,002 dengan nilai sig 0,007 < 0,05. (3) terdapat pengaruh positif dan signifikan secara bersama-sama remote audit dan kompetensi auditor terhadap kualitas audit. Hal ini dibuktikan dengan nilai R Square sebesar ,223 jika disajikan sebesar 22,3% menunjukkan besarnya nilai pengaruh yang signifikan, dan sisanya sebesar 77,7% dipengaruhi oleh variabel lain diluar penelitian ini.
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.
Analysis of Regional Own-Source Revenue, General Allocation Fund, Special Allocation Fund and Economic Growth on the Local Government Capital Expenditure Stellamaris Metekohy; Donny Dharmawan; Ratnawita Ratnawita; Ida Harahap; Musran Munizu
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 2 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i2.5016

Abstract

In comparison to other regional expenditures, the capital expenditure allocation in the West Nusa Tenggara Province District Budget remains relatively small. While capital expenditure fluctuates, it is allocated for public service such as facilities and infrastructure where West Nusa Tenggara Province district have growing populations. This purpose of this study is to determine the effects of Regional Own-Source Revenue, General Allocation Fund, Special Allocation Fund and Economic Growth on Capital Expenditure of Districts in West Nusa Tenggara Province in the 2017-2022 period partially and simultaneously. The quantitative approach and regression analysis are used in this study. The sampling technique uses the census method which is the method by taking population and the population used is 10 districts in NTB Province. The data analyzed by using SPSS 22 for the Windows. The results of this study showed that Regional Own-Source, General Allocation Fund and Economic Growth  have a significant effect on Capital Expenditure, while the Special Allocation Fund has an insignificant effect on Local Government Capital Expenditure in NTB Province in the 2017-2022 period.  The findings of this research can be reference for future researchers who will study similar problems. The study findings are also anticipated to give the government advice and knowledge about how crucial it is to maximize regional potential in order to raise the standard of public services and regional progress to the government.
PENGARUH PERPUTARAN PIUTANG DAN PERTUMBUHAN PENJUALAN TERHADAP LIKUIDITAS PT. UNILEVER INDONESIA Tbk (2013-2022) Melenia Carolin; Ida Harahap; Eko Cahyo Mayndarto
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 3 (2023): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v1i3.211

Abstract

Persaingan bisnis di Indonesia semakin cepat. Semakin banyak perusahaan jasa, manufaktur, dan perdagangan baru di Indonesia berlomba-lomba untuk bertahan dan menjadi yang terbaik Setiap korporasi berinovasi untuk menghindari kebangkrutan. Tujuan dari penelitian ini adalah untuk mengetahui besarnya pengaruh perputaran piutang dan pertumbuhan penjualan terhadap likuiditas PT. Unilever Indonesia Tbk (2013-2022). Dalam penelitian ini menggunakkan data sekunder yang berupa laporan keuangan perusahaan. Metode analisis yang digunakkan peneliti adalah Uji statistic deskriptif, Uji asumsi klasik, Uji Regresi Linear berganda terdiri dari Uji F dan Uji T yang bertujuan mendapatkan hasil variable X dan Y apakah secara simultan berpengaruh atau tidak berpengaruh. Berdasarkan hasil penelitian secara parsial, perputaran piutang memiliki nilai signifikan sebesar 0,16 artinya 0.016 < 0.05 memiliki nilai signifikan dan pertumbuhan penjualan 0.752 > 0,05 artinya nilai tidak signifikan atau tidak berpengaruh terhadap likuiditas. Dan secara simultan perputaran piutang dan pertumbuhan penjualan memiliki nilai F sebesar 6,977 dan nilai signifikan 0,029<0,05. Maka variable bebas perputaran piutang dan pertumbuhan penjualan berpengaruh signifikan secara simultan terhadap likuiditas.
Factors Influencing Sustainable Tax Lailatun Nafisa; Ida Harahap; Muhammad Rispan Affandi; Erawati Kartika; Yulistina
Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i2.800

Abstract

This study examines the effect of leverage and profitability on sustainable tax, using the effective tax rate (ETR) as a proxy for manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2025. This study employs a quantitative research approach using secondary data obtained from manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2025. The sample consists of 310 observations of publicly listed manufacturing companies on the IDX, selected through purposive sampling. Data analysis was performed using SPSS®26. Analytical techniques included descriptive statistics, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and hypothesis testing. Partial results indicate that leverage and profitability influence sustainable tax, using the effective tax rate (ETR) as a proxy, in manufacturing companies listed on the Indonesia Stock Exchange in 2021-2025. Simultaneously, leverage and profitability influence sustainable tax, using the effective tax rate (ETR) as a proxy, in manufacturing companies listed on the Indonesia Stock Exchange in 2021-2025. This study contributes to the accounting literature and provides practical implications for regulators, managers, and investors.
Pengaruh Laba Bersih dan Debt To Equity Ratio (DER) terhadap Harga Saham Pada PT. Bisi Internasional, Tbk Periode 2012-2022 Andi Tabuni; Rudi Ginting; Ida Harahap
Akuntansi Vol. 3 No. 3 (2024): September: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i3.2052

Abstract

This study aims to analyze the effect of net profit and Debt to Equity Ratio (DER) on stock prices at PT. Bisi Internasional Tbk during the period 2012-2022. Net profit and DER were chosen as independent variables because both are important indicators in assessing a company's financial performance and potential investment risk. This study uses multiple linear regression analysis methods to identify the relationship and impact of the two variables on the company's stock price. The results of the study show that net income has a significant positive effect on stock prices, while DER has different effects depending on its level. These findings are expected to provide insight for investors and company management in making investment decisions and financial strategies.
Gender diversity and chief executive officer tenure on earnings management Ida Harahap
Journal of Economics and Business Letters Vol. 5 No. 5 (2025): October 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v5i5.937

Abstract

This study proves research that proves that differences between men and women can impact decisions. Several researchers have stated that men are risk-takers, whereas women are associated with natural risks and do not want to take risks that increase company performance. Agency problems increase as CEO approach retirement. In the last year of their tenure, CEO take advantage of their personal information to improve company performance to get higher compensation in the last year or after leaving work (retirement). The results of the regression analysis support the hypothesis that the representation of female CEOs negatively influences earnings management. These results indicate that the representation of female CEOs strengthens the quality of the earnings information presented in a company's financial statements. The regression analysis of the study supports the second hypothesis, which states that CEO tenure has a negative effect on earnings management. This shows that CEOs with long tenures are less aggressive in reporting earnings than those with short tenures.
Co-Authors Andi Tabuni Donny Dharmawan Fani Safaatun Nisak Hilda Mary Indriyenni, Indriyenni Kartika, Erawati Lailatun Nafisa Mayndarto, Eko Cahyo Melenia Carolin Muhammad Rispan Affandi Musran Munizu Ratnawita Rudi Ginting Shofia Asry Stellamaris Metekohy Wati Rosmawati Yulistina