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All Journal Jurnal Minds: Manajemen Ide dan Inspirasi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Manajemen STIE Muhammadiyah Palopo JMM (Jurnal Masyarakat Mandiri) SEIKO : Journal of Management & Business BJRA (Bongaya Journal of Research in Accounting) YUME : Journal of Management JURNAL MANAJEMEN BISNIS JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Economics and Digital Business Review JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Journal of Management Sains (JMS) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Center of Economic Students Journal (CSEJ) Nobel Community Services Journal Advances in Economics & Financial Studies Celebes Journal of Community Services
Dara Ayu Nianty
Institut Teknologi Dan Bisnis Nobel Indonesia
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Financial Ratios, Economic Value Added and Market Reaction: A Quantitative Study on Indonesia Stock Exchange Azis, Indrawan; Nianty, Dara Ayu; Marlinah, Andi
JURNAL MANAJEMEN BISNIS Vol 7 No 2 (2020): September - Manajemen Bisnis
Publisher : Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v7i2.573

Abstract

Reflecting on the phenomenon of stock market movements on the Indonesia Stock Exchange, this study was appointed to examine the effect of the effect of liquidity, solvency, and Economic Value Added (EVA) on market reactions in manufacturing companies listed on the IDX. The research method uses a quantitative approach, and types are categorized in explanatory research. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in the period 2017-2019. Determination of the sample to be tested in this study using a purposive sampling method and obtained 36 companies. Secondary data were obtained from the Capital Market Information Center (PIPM) the Indonesia Stock Exchange (IDX). The analytical method is Partial Least Square (PLS) with the assistant of SmartPLS 3.0 software. The results of the study showed that all exogenous variables positively and significantly influenced endogenous variable (EVA and Market Reaction). Research findings enrich previous studies on understanding market reactions and their impact on the development of corporate financial strategies in Indonesia.
DETERMINAN E-TAX SERVICE TERHADAP PENINGKATAN TAX COMPLIANCE PADA KPP PRATAMA MAKASSAR UTARA Dara Ayunianty; Nur Hidayah
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 9, No 2 (2020)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/je001.v9i2.570

Abstract

AbstrakTujuan penelitian ini adalah untuk memastikan apakah ada pengaruh signifikan e-registration, e-billing, e-SPT dan e-filing terhadap peningkatan kepatuhan wajib pajak pada KPP Makassar Utara. Penelitian ini menggunakan data primer dengan 100 responden wajib pajak orang pribadi pada KPP Makassar Utara yang diolah. Metode pengambilan sampel dengan teknik accidental sampling melalui kuesioner dengan desain Regresi Linier Berganda. Berdasarkan hasil analisis maka dapat diketahui bahwa e-registration, e-billing, e-SPT dan e-filing berpengaruh positif dan signifikan  terhadap peningkatan kepatuhan wajib pajak pada KPP Makassar Utara.Kata kunci: e-registration, e-billing, e-SPT dan e-filing, kepatuhan wajib pajakAbstractThe purpose of this study was to determine whether any significant effect of e-registration, e-billing, e-SPT and e-filing on increasing tax compliance at KPP Makassar Utara. This study uses primary data with 100 individual taxpayer respondents at KPP Makassar Utara who are processed. The sampling method was accidental sampling technique through a questionnaire with multiple linear regression design.  Based on the results of the analysis, it can be seen that e-registration, e-billing, e-SPT and e-filing have a positive and significant effect on increasing tax compliance at KPP North Makassar.Keywords: e-registration, e-billing, e-SPT, e-filing, tax compliance.
Analisis Pengaruh Budaya Kerja, Kompensasi dan Kepuasan Kerja Terhadap Kinerja Pegawai Pada Dinas Penanaman Modal, Pelayanan Terpadu Satu Pintu dan Tenaga Kerja Kabupaten Barru Dara Ayu Nianty
Journal of Management Science (JMS) Vol. 2 No. 2 (2021): Juli - Desember
Publisher : Doktor Ilmu Manajemen, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52103/jms.v2i2.411

Abstract

On Going
Pengaruh Struktur Kepemilikan dan Pajak Perusahaan Terhadap Pembayaran Dividen Dara Ayu Nianty
Bongaya Journal for Research in Accounting (BJRA) Vol 2 No 1 (2019): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (661.899 KB) | DOI: 10.37888/bjra.v2i1.109

Abstract

This research aims to analyze the managerial structure and tax on the dividen payment. This research applied quantitative method in revealing the data, using secondary data in the form of financial statement. Population in this research derived from Stock Indonesian Exhange (BEI) in manufacturing company since 2014-2016. The analysis technique of data used in this research was multiple regression analysis technique. The researcher concluded that the testing of hypotheses in the research indicated that managerial structure and tax significant and positive of dividen payment.
PENGARUH PENGETAHUAN PERPAJAKAN DAN PENERAPAN E-FILINGTERHADAP KEPATUHAN WAJIB PAJAK DI KPP MAKASSAR UTARA Dara Ayu Nianty
Bongaya Journal for Research in Accounting (BJRA) Vol 2 No 2 (2019): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.043 KB) | DOI: 10.37888/bjra.v2i2.192

Abstract

The purpose of this study was to whether tax knowledge and application of efiling have an influence on taxpayer compliance in north Makassar tax office. Data obtained from 100 respondents registered as Taxpayers at the Makassar north Tax Office. Data collection is done through questionnaires. The data analysis technique used in this research is multiple linear regression. Based on the results of the analysis it can be seen that the tax knowledge and application of e-filing has a positive and significant effect of taxpayers compliance in northMakassar tax office.
Dampak Penerapan Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Nur Rachma; Dara Ayu Nianty; Andi Marlinah
SEIKO : Journal of Management & Business Vol 5, No 1 (2022): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i1.1447

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui apakah good corporate governance berpengaruh signifikan terhadap kinerja keuangan perusahaan pada perusahaan LQ45 yang terdaftar di BEI periode 2015-2017. Pengumpulan data dalam studi ini menggunakan teknik dokumentasi, tinjauan kepustakaan, mengakses Website dan situs-situs dengan jumlah populasi 45 perusahaan dan sampel 14 perusahaan. Data diolah dengan menggunakan aplikasi SPSS untuk mengetahui pengaruh return on equity terhadap kinerja keuangan perusaahan. Hasil penelitian menunjukkan bahwa kepemilikan institusional mempunyai pengaruh negatif dan tidak signifikan terhadap kinerja keuangan perusahaan, kepemilikan publik mempunyai pengaruh negatif dan signifikan terhadap kinerja keuangan, Komisaris independen mempunyai pengaruh positif dan tidak signifikan terhadap kinerja keuangan dan komite audit mempunyai pengaruh negatif dan signifikan terhadap kinerja keuangan pada perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia periode pengamatan tahun 2015 - 2017 Kata Kunci: Kepemilikan Institusional, Kepemilikan Publik, Dewan Komisaris, Komite Audit, Kinerja Keuangan Abstract This study aims to determine whether good corporate governance significantly affects the company's financial performance in LQ45 companies listed on the IDX for the 2015-2017 period. They were collecting data in this study using documentation techniques, literature review, and accessing websites with a total population of 45 companies and a sample of 14 companies. The data is processed using the SPSS application to determine the effect of return on equity on the company's financial performance. The results show that institutional ownership has a negative and insignificant effect on the company's financial performance, public ownership has a negative and significant effect on financial performance, independent commissioners have a positive and insignificant effect on financial performance, and the audit committee has a negative and significant influence on financial performance. on LQ45 companies listed on the Indonesia Stock Exchange for the 2015 - 2017 observation period Keywords: Institutional Ownership, Public Ownership, Board of Commissioners, Audit Committee, Financial Performance
Kepatuhan Wajib Pajak : Aspek Kesadaran, Pelayanan Fiskus, Penerapan E-Filing Dara Ayu Nianty
Economics and Digital Business Review Vol. 3 No. 2 (2022): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v3i2.170

Abstract

Penelitian ini bertujuan ingin menguji pengaruh kesadaran, pelayanan fiskus dan penerapan e-filing terhadap kepatuhan wajib pajak. Pendekatan penelitian ini menggunakan pendekatan saintific untuk menguji pembenaran hipotesis yang diajukan dengan statistik sampai menemukan kesimpulan. Populasi dalam penelitian ini adalah seluruh wajib pajak orang pribadi yang tercatat di KPP Pratama Makassar Barat sebanyak 136.414 Wajib Pajak Orang Pribadi. Teknik pengambilan sampel dalam penelitian ini adalah dengan cara Accidental sampling dengan jumlah sampel yang diambil dalam penelitian ini adalah 100 wajib pajak orang pribadi. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda melalui program SPSS. Hasil pengujian menunjukkan bahwa kesadaran, pelayanan fiskus dan penerapan e-filing baik secara parsial dan simultan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak.
Financial performance analysis of Regional Government Nur Rachma; Dara Ayu Nianty; Un Dini Imran
Jurnal Manajemen Bisnis Vol. 8 No. 1 (2021): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v8i1.375

Abstract

This study uses secondary figures, i.e., reports from the Directorate General of Fiscal Balance and the Supreme Audit Agency on implementing the District Government and the Government of the Majene Regency in 2018 and 2019. This study shows that (1) the financial performance of the Regional Government of Majene Regency, as shown in the Regional Budget for 2019 by the analysis of variances, is well established. (2) the 2019 ABPD level of efficiency and efficiency is less efficient in the Majene Regency. It can be said that Majene Regency's level of financial achievement is less efficient. On efficiency, the level of achievement of Majene Regency's regional financial performance is beneficial. (3) the independence story remains shallow in 2018 and 2019.
The Impact of Financial Performance on Stock Prices in Companies in the Property and Real Estate Sector Dara Ayu Nianty
Jurnal Manajemen Bisnis Vol. 10 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v10i1.431

Abstract

The purpose of this research is to assess the impact of financial performance on stock prices for property and real estate sector companies trading on the Indonesia Stock Exchange between 2018 and 2020. The stock price is the independent variable in this analysis, while the current ratio (CR), return on assets (ROA), and debt to equity ratio (DER) are the financial ratios used to evaluate the company's performance. The Indonesia Stock Exchange served as the focus of this investigation. Tertiary sources are mined for information. There were 30 participants in total, 10 of which were businesses, and the study lasted for three years (2018-2020). Eviews 10.0 aided in the data analysis process, which involved the use of descriptive statistics and panel data regression. Stock prices in businesses in the Indonesian property and real estate sector were shown to be negatively affected by the Current Ratio (CR), positively affected by the Return on Assets (ROA), and unaffected by the Debt to Equity Ratio (DER).
Financial Ratios, Economic Value Added and Market Reaction: A Quantitative Study on Indonesia Stock Exchange Indrawan Azis; Dara Ayu Nianty; Andi Marlinah
Jurnal Manajemen Bisnis Vol. 7 No. 2 (2020): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

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

Abstract

Reflecting on the phenomenon of stock market movements on the Indonesia Stock Exchange, this study was appointed to examine the effect of the effect of liquidity, solvency, and Economic Value Added (EVA) on market reactions in manufacturing companies listed on the IDX. The research method uses a quantitative approach, and types are categorized in explanatory research. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in the period 2017-2019. Determination of the sample to be tested in this study using a purposive sampling method and obtained 36 companies. Secondary data were obtained from the Capital Market Information Center (PIPM) the Indonesia Stock Exchange (IDX). The analytical method is Partial Least Square (PLS) with the assistant of SmartPLS 3.0 software. The results of the study showed that all exogenous variables positively and significantly influenced endogenous variable (EVA and Market Reaction). Research findings enrich previous studies on understanding market reactions and their impact on the development of corporate financial strategies in Indonesia.
Co-Authors - Indrawan Azis, - Agunawan, Agunawan Ahmad Firman Amin, Asbi Andi Anindita Khairunnisa Andi Marlinah Auliyah Zakilah Ifani Aulyah Zakilah Ifani Basri Basri Bater, Ratna Dirwan Dirwan Dirwan Dirwan Dirwan DM., Rustan Fitriany Irawati, Arwita Irfansyah, Muh. Nur Kamaluddin, La Ode Amijaya Khaeran, Muh. Isnan Khalik, Abd L, Fitriani Latief, Fitriani Lidia Bater Mariah, Mariah Meylan Nur Qalby Muhammad Asrauf Mustamin Muhammad Hidayat Nur Faulia Nur Hidayah Nur Hidayah Nur Hidayah Nur Rachma Nurani Nurani Nurfaulia, Nurfaulia Nurkhalik Wahdanial Asbara Paula Eka Wijaya Rachma, Nur Rahma Salsabila Akhiruddin Rahmah Rahmah Rasdi Rasdi, Rasdi Ridwan Ridwan Ridwan, Ridwan Safitri, Putri Aulia Salnia, Salnia Selvia Deviv Shandra Bahasoan Susanti, Aulia Sylvia, Sylvia Tenri Wulandari Un Dini Imran Wanda Cahyani Yanti Sri Rejeki Yusri Mahendra