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All Journal Jurnal ULTIMA Accounting @is The Best [Accounting Information System & Information Technology Business Enterprise] Journal of Accounting Auditing and Business Sosiohumanitas: Jurnal Ilmu-Ilmu Sosial dan Humaniora ACCOUNTHIK : Journal of Accounting and Finance Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Ekonomi, Akutansi dan Manajemen Nusantara E-Jurnal Akuntansi SEMANIS
Adibah Yahya
Fakultas Ekonomi dan Bisnis, Universitas Pelita Bangsa
Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences

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The Influence of Current Ratio, Total Debt to Total Assets, Total Assets Turn Over, and Return on Assets on Earnings Persistence in Automotive Companies Adibah Yahya; Saepul Hidayat
Journal of Accounting Auditing and Business Vol 3, No 1 (2020): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v3i1.24959

Abstract

The purpose of this study is to determine the effect of the variable Current Ratio, Total Debt to Total Assets, Total Assets Turnover, Return on Assets, on earnings persistence. This study used secondary data, namely the annual financial statements of automotive companies listed on the Indonesia Stock Exchange from 2014-2018. The sample selection used a purposive sampling method. The data source is the financial ratios of automotive companies listed on the IDX. Methods of data analysis used the classic assumption test, multiple linear regression, T-test, F-test, and the coefficient of determination. The results showed that partial earnings persistence expressed in financial ratios consisting of the Return on Assets (ROA) significantly affect earnings persistence, while the Current Ratio (CR), Total Debt To Total Asset (TDTA) and Total Asset variables and Total Assets Turnover (TATO) has no significant effect on earnings persistence. Results of the simultaneous test, financial ratios consisting of CR, TDTA, TATO, and ROA had no significant effect on earnings persistence. R Square value of 0.076 can be interpreted that CR, TDTA, TATO, and ROA of 7.6% while the remaining 82.4% is influenced by other variables not examined 
Pengaruh Perencanaan dan Aset Pajak Tangguhan Terhadap Manajemen Laba Pada Perusahaan Telekomunikasi dan Konstruksi Yang Terdaftar di Bursa Efek Indonesia Periode 2013 – 2017 Adibah Yahya; Dian Wahyuningsih
SOSIOHUMANITAS Vol 21 No 2 (2019): Agustus 2019
Publisher : Lembaga Penelitian Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/sosiohumanitas.v21i2.1242

Abstract

Laporan keuangan berfungsi untuk mengkomunikasikan data keuangan dengan aktivitas perusahaan kepada pihak-pihak yang berkepentingan. Pihak yang berkepentingan tidak hanya manajemen tetapi juga otorisasi pajak, perbedaan kepentingan dan informasi tersebut mengakibatkan manajemen untuk melakukan strategi dalam mengolah data akuntansi yang dihasilkan. Manajemen laba merupakan salah satu cara dalam melakukan strategi pengolahan data akuntansi, melalui perencanaan pajak dan asset pajak tangguhan dalam laporan keuangan. Pada penelitian ini sampel yang digunakan adalah perusahaan telekomunikasi dan konstruksi sebanyak 7 perusahaan dengan data laporan keuangan periode 2013 – 2017 melalui teknik purposive sampling. Metode pengolahan data menggunakan analisis deskriptif statistic dengan alat analisis regresi linier berganda serta uji hipotesis. Hasil penelitian menunjukkan bahwa: (1) perencanaan pajak tidak berpengaruh signifikan terhadap manajemen laba, (2) Aset pajak tangguhan tidak berpengaruh terhadap manajemen laba, dan (3) perencanaan pajak dan asset pajak tangguhan secara simultan tidak berpengauh terhadap manajemen laba.
PERAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH DIPENGARUHI OLEH JUMLAH PENDUDUK KABUPATEN BEKASI : Kata kunci: Efektivitas, kontribusi, pajak restoran, jumlah penduduk, pendapatan asli daerah. adibah yahya
Accounthink Vol 5 No 02 (2020): Oktober
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

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Abstract

Regional tax income collected by local governments is Regional Original Income (PAD). Restaurant tax is part of local taxes, the research objective is to analyze the effectiveness and contribution of restaurant taxes to local revenue and its effects which are moderated by the number of residents. The ratio of effectiveness and contribution is used in this study by looking at the target and realization of restaurant taxes on local revenue. Revenue from restaurant tax always increases every year in Bekasi Regency, which is a phenomenon that is used as a source of research. This research uses descriptive analysis method, hypothesis testing is done partially and moderately. The study population is a sample of research with 2013-2017 research data. The research results show that there is a partial effect of the effectiveness and contribution of restaurant taxes on local revenue, while the population has no effect on local revenue. The moderation test shows that the total population is not a moderating variable between the effectiveness and contribution of restaurant taxes to local revenue, this shows that the population cannot strengthen the effect of the effectiveness and contribution of local taxes to local revenue. Keywords: Effectiveness, contribution, restaurant tax, total population, locally-generated revenues
PEMILIHAN METODE AKUNTANSI PENILAIAN INVENTORI DAN VARIABEL YANG MEMPENGARUHINYA Adibah Yahya; Muhammad Farhan Syavaat
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i2.2026

Abstract

Abstract— Business activities or running a company must be calculated carefully, so that the company's goal of making a profit can be realized. The amount of profit earned by the companycan be affected by the amount of the cost of goods sold. Companies can adjust the amount of the cost of goods sold so that it is not too large by choosing the inventory valuation accounting method. The accounting methods for valuation of inventories are recognized based on PSAK 14, namely the average method and the FIFO method. This research was conducted to determine the effect of company size, Current Ratio, and leverage on the selection of accounting methods for inventory valuation in manufacturing companies and trading companies listed on the Indonesia Stock Exchange. This research uses a quantitative approach and the type of data used is secondary data. The research population is the financial statements of manufacturing and trading companies listed on the Indonesia Stock Exchange in 2017-2019. The sampling technique used was purposive sampling, Logistic regression analysis is a data analysis method used in this study. This study provides the result that company size has a negative effect on the choice of accounting method for inventory valuation in manufacturing companies, while trading companies do not have a significant effect. The choice of accounting method for inventory valuation is not influenced by Current Ratio and leverage in both manufacturing and trading companies. Keywords: Company Size; Current Ratio; Inventory Valuation Accounting Methods; Leverage
Pengembangan UMKM Melalui Pemanfaatan Model Layanan Fintech Syariah Ammana.id Adibah Yahya; Azhar Affandy; Umi Narimawati
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 5 No 2 (2020): @is The Best : Accounting Information Systems and Information Technology Business
Publisher : Labkat Press KA FTIK UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (723.54 KB) | DOI: 10.34010/aisthebest.v5i2.3049

Abstract

Financial technology is a technological innovation in the financial sector, various services are provided by startup companies online ranging from payment traffic, insurance, financing to corporate risk assessment. The ease of fintech services is used as a reason for MSME players to develop their businesses, especially in terms of funding and financing. This study aims to examine the ammana.id sharia fintech service model in developing MSMEs in Indonesia. The role of the government, in this case, the Financial Services Authority (OJK), is as a policymaker for financial services operating in Indonesia. The regulations for fintech are OJK Regulation (PJOK) Number 77 of 2016 concerning information technology-based lending and borrowing services or fintech loans. UMKM is one of the fintech users through the P2P Lending service model. The sharia fintech service model, especially P2P Lending, which is used by the Ammana fintech company, has helped many businesses and micro-businesses (MSMEs). Ammana is a sharia-based fintech company, where the fintech service model is in the form of funding and financing provided to MSME entrepreneurs through cooperation with sharia institutions. With the application of the profit-sharing system, Ammana has a successful completion rate of borrowing and borrowing obligations (TKB) of 94.81%. This shows that the higher the TKB, the better the implementation of information technology-based financing services. Ammana has channeled funds according to sharia to 2,285 business and micro actors and has 1,445 funders and 23 billion have been absorbed in the P2P lending service model. Satisfaction with Ammana's performance is evidenced by an increase in the number of investors and borrowers, as well as Islamic financial institution partners who are taking part in these fintech services.
PENGARUH ANALISIS FUNDAMENTAL TERHADAP RISIKO SISTEMATIS SAHAM Adibah Yahya; Yenni Miftahul Jannah
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 4 No. 02 (2019): AKUBIS - Desember 2019
Publisher : LPPM Universitas Pelita Bangsa

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Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh analisis fundamental yaitu Return On Asset (ROA), Return On Equity (ROE), Asset Growth dan Earning Per Share (EPS) terhadap risiko sistematis saham yang diproksikan oleh Beta Saham. Dengan menggunakan single index model dalam pengukuran beta saham. Populasi penelitian adalah perusahaan property, real estate dan konstruksi bangunan yang terdaftar di Bursa Efek Indonesia selama periode 2016-2018. Sampel diambil berdasarkan teknik purposive sampling dengan jumlah sampel penelitian sebanyak 10 perusahaan. Hasil penelitian menunjukkan bahwa baik secara parsial maupun simultan ROA, ROE, Asset Growth dan EPS tidak berpengaruh terhadap risiko sistemastis saham. Hasil uji determinasi menunjukkan bahwa risiko sistematis dipengaruhi oleh ROA, ROE, Asset Growh dan EPS sebesar 5,9% dan sisanya 94,1% dipengaruhi oleh variabel lain di luar variabel penelitian.
Mendorong Generasi Z Menjadi Wirausahawan: Peran Dukungan Keluarga Dan Kebutuhan Berprestasi Dengan Sikap Kewirausahaan Sebagai Mediator Aniyah Fardani; Fiqih Maria Rabiatul Hariroh; Adibah Yahya
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 4 (2025): 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.v6i4.8223

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh dukungan keluarga dan kebutuhan berprestasi terhadap keinginan menjadi wirausahawan pada Generasi Z, dengan sikap kewirausahaan sebagai variabel mediator. Latar belakang penelitian ini didasari oleh tingginya tingkat pengangguran di kalangan generasi muda serta meningkatnya minat terhadap kewirausahaan sebagai pilihan karir. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui kuesioner yang disebarkan kepada 100 responden dari mahasiswa Fakultas Ekonomi dan Bisnis Universitas Pelita Bangsa. Metode analisis data menggunakan Structural Equation Model – Partial Least Square (SEM-PLS). Hasil penelitian menunjukkan bahwa dukungan keluarga dan kebutuhan berprestasi berpengaruh positif dan signifikan terhadap keinginan menjadi wirausaha. Sikap kewirausahaan memoderasi hubungan antara kebutuhan berprestasi terhadap keinginan berwirausaha secara positif, namun tidak memoderasi hubungan antara dukungan keluarga terhadap keinginan berwirausaha. Temuan ini menunjukkan pentingnya peran lingkungan keluarga dan dorongan pribadi dalam membentuk sikap serta niat kewirausahaan pada generasi muda.
PENGARUH LITERASI DIGITAL, SMM, JARINGAN BISNIS TERHADAP PENINGKATAN PENJUALAN UMKM MAHASISWA DI KABUPATEN BEKASI Yessie Antika Siburian; Alya Sausan Zahra; Latifa Wahyu Anggraini; Adibah Yahya
Prosiding SEMANIS: Seminar Manajemen Bisnis Vol. 4 No. 1 (2026): Februari 2026
Publisher : Prosiding SEMANIS: Seminar Manajemen Bisnis

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi digital, social media marketing (SMM), dan jaringan bisnis terhadap peningkatan penjualan UMKM mahasiswa di Kabupaten Bekasi. Menggunakan pendekatan kuantitatif, data dikumpulkan melalui kuesioner dari 84 responden mahasiswa pelaku UMKM. Analisis data dilakukan dengan metode Partial Least Square Structural Equation Modeling (PLS-SEM) menggunakan perangkat lunak SmartPLS 4.0. Hasil penelitian kami menunjukkan bahwa literasi digital, social media marketing, dan jaringan bisnis berpengaruh positif dan signifikan terhadap peningkatan penjualan. Social media marketing ditemukan sebagai faktor paling dominan dalam mendorong performa penjualan. Model penelitian ini memiliki nilai R-square adjusted sebesar 0,759, yang berarti ketiga variabel independen secara simultan berkontribusi sebesar 75,9% terhadap peningkatan penjualan. Implikasi penelitian ini menegaskan bahwa untuk mencapai pertumbuhan usaha yang berkelanjutan, pengusaha muda perlu mengintegrasikan keterampilan teknis digital dengan strategi pemasaran media sosial serta perluasan kolaborasi jaringan bisnis. Temuan ini diharapkan menjadi referensi strategis bagi pelaku UMKM mahasiswa dalam mengoptimalkan sumber daya digital mereka.
Earnings Management: The Interaction of Tax Planning, Leverage, and Sales Growth Fauziah, Ela; Yahya, Adibah; Andiyani, Meli; Sulistyani
E-Jurnal Akuntansi Vol. 36 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p05

Abstract

Earnings management is an important issue in the transparency of public companies' financial reports because it can reduce investor and creditor confidence. This study aims to examine the effect of tax planning, leverage, and sales growth on profit management practices in consumer goods manufacturing companies listed on the Indonesia Stock Exchange for the period 2022–2024. The research method used a quantitative approach with secondary data in the form of financial reports, analysed through panel data regression using the Random Effect model. The results show that tax planning and leverage have a positive and significant effect on earnings management, while sales growth has no effect. These findings confirm that contractual pressure due to debt and aggressive tax planning practices are the main drivers of earnings management, while sales performance is not a determining factor. The conclusion of the study emphasises the importance of monitoring capital structure and implementing Good Corporate Governance to minimise opportunistic behaviour by managers.
Analisis Pengetahuan Masyarakat Mengenai Contingency Cost, Transparansi Terhadap Kepuasan Masyarakat di Wilayah Jabodetabek Hurian Kamela; Moh Suaib Mappasila; Ryan Saputra Alam; Cecep Edi Hidayat; Susilowati; Adibah Yahya
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 4 No. 3 (2026): Edisi Januari - April
Publisher : Utiliti Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jeama.v4i3.515

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan masyarakat mengenai contingency cost dan transparansi terhadap kepuasan masyarakat di wilayah Jabodetabek. Latar belakang penelitian ini didasarkan pada meningkatnya tuntutan publik terhadap keterbukaan informasi dan pemahaman masyarakat mengenai biaya kontinjensi dalam penyelenggaraan layanan pemerintah. Pendekatan penelitian yang digunakan adalah pendekatan kuantitatif dengan metode survei. Data primer diperoleh melalui penyebaran kuesioner kepada 112 responden yang berdomisili di wilayah Jabodetabek dengan kriteria berusia minimal 17 tahun serta pernah mengakses informasi layanan atau anggaran pemerintah daerah. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Data yang terkumpul dianalisis menggunakan regresi linier berganda untuk menguji pengaruh masing-masing variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa pengetahuan masyarakat mengenai contingency cost berpengaruh positif dan signifikan terhadap kepuasan masyarakat. Selain itu, transparansi juga ditemukan memiliki pengaruh positif dan signifikan terhadap kepuasan masyarakat. Temuan ini mengindikasikan bahwa semakin baik pemahaman masyarakat mengenai biaya kontinjensi serta semakin tinggi tingkat transparansi pemerintah, maka semakin meningkat pula kepuasan masyarakat terhadap layanan publik. Penelitian ini memberikan kontribusi penting bagi pemerintah daerah dalam upaya meningkatkan kualitas layanan dan akuntabilitas publik melalui penguatan literasi biaya publik serta transparansi informasi
Co-Authors Alya Sausan Zahra Andiyani, Meli Aniyah Fardani Azhar Affandy Cecep Edi Hidayat Dian Wahyuningsih Fauziah, Ela Fiqih Maria Rabiatul Hariroh Hurian Kamela Latifa Wahyu Anggraini Moh Suaib Mappasila Muhammad Farhan Syavaat Ryan Saputra Alam Saepul Hidayat Sulistyani Susilowati Umi Narimawati Yenni Miftahul Jannah Yessie Antika Siburian