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All Journal Journal of Economic, Bussines and Accounting (COSTING) Inovasi: Jurnal Ilmiah Ilmu Manajemen eCo-Buss Jurnal STEI Ekonomi International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET)
Mayang Sari Edastami
Universitas Esa Unggul
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Application of Accounting Information System at Fahiluka Health Center Arlin Prisilia Dredge; Mayang Sari Edastami
eCo-Buss Vol. 5 No. 2 (2022): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v5i2.507

Abstract

This study aims to find out how to prepare financial statements at the Fahiluka health center. This type of research uses a qualitative descriptive method with a case study approach in the form of financial statement data at the Fahiluka health center. The data sources used in this study are data obtained from an interview with one of the staff of the Fahiluka health center and books, official archives or forms of records related to the financial statements of the Fahiluka health center. and using data collection techniques in interviews and documentation. The results of this study show that the lack of training regarding the process of preparing public sector financial statements in accordance with applicable government regulations or accounting standards has resulted in the Fahiluka health center not implementing an accounting information system and the resulting financial statements are not in accordance with government regulations or government accounting standards. The preparation of financial statements at the Fahiluka health center is not someone who has expertise in the field of accounting (bookkeeping) and the financial statements are not only prepared by one person in charge or treasurer but are prepared by each person in charge of the activity program. The results of this study mean that the Fahiluka health center has not implemented an accounting information system where in the process of preparing financial statements is still manually using Microsoft excel, the stages of preparing financial statements at the Fahiluka health center are only recorded in the form of journals, then reporting in the form of financial statements so that the financial statement information produced is only in the form of a general cash book
Pengaruh Audit Tenure, Rotasi Auditor dan Ukuran Kantor Akuntan Publik (KAP) terhadap Kualitas Audit dengan Fee Audit sebagai Variabel Moderasi Mayang Sari Edastami
Jurnal Ekonomi Vol 31 No 01 (2022): [Jurnal STEI Ekonomi - JEMI] Vol. 31 No. 01 (Juni 2022)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v31i01.625

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh fee audit dan audit tenure terhadap kualitas audit. Penelitian ini menggunakan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018 sebagai sampel. Sampel penelitian ini sebanyak 114 perusahaan yang dipilih dengan metode purposive sampling, dengan periode observasi selama 3 tahun. Model penelitian ini adalah deskriptif kuantitatif, jenis penelitian berupa penjelasan, penelitian ini untuk menguji hubungan antar variabel yang dihipotesiskan. Penjelasan penelitian yang dipilih untuk jenis penelitian ini adalah dengan menjelaskan terdapat hipotesis yang akan diuji kebenarannya. Metode yang digunakan untuk menganalisis hubungan antar variabel ini adalah metode regresi logistik. Hasil pengujian hipotesis menunjukkan bahwa fee audit berpengaruh positif terhadap kualitas audit dan audit tenure berpengaruh positif terhadap kualitas audit.
Pengaruh Struktur Kepemilikan dan Karakteristik Dewan terhadap Konservatisme Akuntansi di Indonesia selama Pandemi Covid-19 Iriyanti Iriyanti; Mayang Sari Edastami
INOVASI Vol. 10 No. 2 (2023): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v10i2.p394-407.36128

Abstract

Penelitian ini dilakukan untuk mengetahui Pengaruh Struktur Kepemilikan dan Karakteristik Dewan Terhadap Konservatisme Akuntansi pada Perusahaan Jasa, Sektor Infrastruktur, Sub Sektor Utilitas dan Transportasi pada Masa Pandemi Covid-19 yang menerbitkan laporan publikasi tahunan selama periode 2020-2022. Data terkait Struktur Kepemilikan dan Karakteristik Dewan diperoleh melalui website masing-masing perusahaan. Metode penelitian adalah uji hipotesis dengan menggunakan 81 data sampel. Penelitian ini mengajukan 5 hipotesis, 4 hipotesis terpenuhi, dan 1 hipotesis ditolak. Hasil penelitian adalah Kepemilikan Pribadi berpengaruh positif signifikan terhadap Konservatisme Akuntansi, Kepemilikan Manajerial berpengaruh positif signifikan terhadap Konservatisme Akuntansi, Frekuensi Rapat Dewan tidak berpengaruh terhadap Konservatisme Akuntansi, Ukuran Dewan Komisaris berpengaruh negatif signifikan terhadap Konservatisme Akuntansi Independensi Dewan Komisaris mempunyai pengaruh signifikan dengan arah positif terhadap Konservatisme Akuntansi, dan terakhir Kepemilikan Institusional, Kepemilikan Manajerial, Frekuensi Rapat Dewan Komisaris, Ukuran Dewan Komisaris, dan Independensi Dewan Komisaris secara simultan mempunyai pengaruh signifikan terhadap Konservatisme Akuntansi.
Analisis Pengaruh Variabel Fundamental Terhadap Harga Saham Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022 Brian Argaries; Mayang Sari Edastami; Agus Munandar
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.9213

Abstract

This research aims to provide information about the influence of fundamental financial performance variables on stock prices in the mining industry. The independent vairiaibles used in this study aire compainy growth, profitaibility, leveraige, liquidaition, aind compainy efficiency, while the dependent vairiaible is stock price. The saimple populaition in this reseairch consists of 10 mining compainies listed on the Indonesiai Stock Exchainge (BEI) from the period 2018 to 2022, selected baised on specific criteriai using purposive saimpling methods. The daitai ainailysis employed in this study is multiple lineair regression ainailysis (t-test aind F-test). From the multiple regression model used in this reseairch, the pairtiail testing results (t-test) indicaite thait only three vairiaibles—compainy growth, profitaibility, aind compainy efficiency—haive ai significaint positive impaict on stock prices, while leveraige aind liquidaition do not significaintly aiffect stock prices. Simultaineously (F-test) shows thait compainy growth, profitaibility, leveraige, liquidaition, aind compainy efficiency collectively influence stock prices. This reseairch is expected to be beneficiail for investors or prospective investors who intend to invest, enaibling them to ainailyze the finainciail reports of compainies before maiking investment decisions.
THE INFLUENCE OF LIQUIDITY, CORPORATE GOVERNANCE AND INVESTMENT OPPORTUNITIES ON FIRM VALUE WITH FIRM SIZE AS A MODERATING VARIABLE Kurnia Hidayanti; Mayang Sari Edastami
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 9 (2026): AUGUST
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22936824

Abstract

This research examines the impact of liquidity, independent commissioners, institutional ownership, audit committees and investment opportunities on firm value, as well as to examine the role of firm size as a moderating variable. This quantitative study utilizes secondary data obtained from the annual reports of property and real estate sector companies listed on the Indonesia Stock Exchange for the 2022–2025 period. Through purposive sampling, a sample of 35 companies was selected, resulting in a total of 140 observations. Data analysis was conducted using panel data regression via EViews software. The results indicate that, individually, liquidity, independent commissioners, institutional ownership, audit committees, and investment opportunities do not have a significant effect on firm value. Moderation analysis reveals that firm size does not strengthen the influence of liquidity, independent commissioners, institutional ownership, or investment opportunities on firm value. However, firm size was found to significantly strengthen the influence of the audit committee on firm value. These findings suggest that an increase in firm value is determined not only by financial conditions or the presence of corporate governance mechanisms but also by the effectiveness of the audit committee in supporting the quality of financial reporting, compliance with accounting standards and information transparency, particularly in large companies.
THE EFFECT OF INSTITUTIONAL OWNERSHIP, TRADING VOLUME ACTIVITY, TOTAL ASSET TURNOVER, AND LEVERAGE ON STOCK RETURNS WITH PROFITABILITY AS CONTROL Inviolata Dua Sareng; Mayang Sari Edastami
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 9 (2026): AUGUST
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22959003

Abstract

This study aims to examine the effect of Institutional Ownership, Trading Volume Activity (TVA), Total Asset Turnover (TATO), and Leverage on Stock Returns, with Profitability serving as a control variable. The research objects were companies in the industrial sector listed on the Indonesian Stock Exchange (IDX) during the six-year observation period from 2019 to 2024. The study population consisted of 22 industrial sector companies. The sample was selected using a purposive sampling method based on predetermined criteria, resulting in 132 firm-year observations. Multiple linear regression analysis was employed to examine the relationship between the independent variables and the dependent variable. Prior to hypothesis testing, descriptive statistical analysis and classical assumption tests were conducted to ensure the adequacy of the data and the regression model. The results indicate that Institutional Ownership, Trading Volume Activity, Total Asset Turnover, and Leverage simultaneously have a significant effect on Stock Returns. Partially, Institutional Ownership has a significant negative effect on Stock Returns, while Trading Volume Activity and Total Asset Turnover have significant positive effects on Stock Returns. Meanwhile, Leverage has no significant effect on Stock Returns.
Co-Authors Agus Munandar Arlin Prisilia Dredge Brian Argaries Inviolata Dua Sareng Iriyanti Iriyanti Kurnia Hidayanti