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All Journal MBIA Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Jurnal Bina Akuntansi Jurnal Akuntansi dan Keuangan (JAK)
Septiani Fransisca
Universitas Bina Darma
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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PENGARUH KEPEMILIKAN ASING, KOMISARIS INDEPENDEN, LEVERAGE DAN KOMITE AUDIT TERHADAP PEMILIHAN AUDITOR PADA PERUSAHAAN SEKTOR INDUSTRI YANG TERDAFTAR DI BEI Istiqomah Wardani; Poppy Indriani; Septiani Fransisca
Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 2 (2021): JAK Volume 26 No 2, Juli 2021
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (875.121 KB) | DOI: 10.23960/jak.v26i2.293

Abstract

This study aimed to test whether the influence of foreign ownership, independent commissioners, leverage and audit committee on auditor selections. Using 44 industrial sector companies as populations listed on the Indonesia Stock Exchange from 2014 to 2017. The research hypothesis was tested using logistic regression. The results of the study concluded that foreign ownership, leverage, and audit committees did not affect the selection of auditors, while independent commissioners had a negative effect on the selection of auditors.
ANALISIS DETERMINASI RASIO KEUANGAN DAN INFLASI TERHADAP RETURN SAHAM Rolia Wahasusmiah; Endang Puji Lestari; Poppy Indriani; Septiani Fransisca
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 18 No 2 (2022): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v18i2.549

Abstract

This study aims to determine and analyze the factors that influence stock returns in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange. These factors consist of liquidity, profitability, accounting profit, cash flow, inflation, and leverage. The population in this study were 19 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX). Sampling in this study using the purposive sampling method was used to determine the research sample so that 13 samples of companies or 65 units of data analysis were obtained at manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Data analysis in this study using multiple linear regression. The results showed that the accounting profit variable and the inflation variable had a positive effect on stock returns. Then the leverage and cash flow variables have a negative effect on stock returns, while the liquidity and profitability variables have no effect on stock returns.
PENGARUH PENERAPAN PERPAJAKAN TERHADAP DANA DESA PADA KANTOR DESA SURYA ADI KECAMATAN MESUJI OKI Mifta hudin; Septiani Fransisca
Jurnal Bina Akuntansi Vol 10 No 2 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 2 Juli Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i2.391

Abstract

Di dalam sistem pemerintahan Indonesia desa memiliki peran yang sangat strategis bagi fundamental negara, mengingat desa merupakan satuan terkecil didalam suatu tatanan negara. Dana desa merupakan dana yang diperoleh dari APBN pada setiap tahunnya, dimana dana ini diterima melalui transfer langsung APBD kabupaten/kota yang dimanfaatkan untuk mendanai proses sarana dan prasarana serta pemberdayaan pada masyarakat pedesaan. Pajak merupakan salah satu aspek utama dalam membiayai pembangunan dan pengeluaran pemerintah yang merupakan sumber dalam penerimaan negara. Dalam memfokuskan kesejahteraan masyarakat pajak merupakan sumber penerimaan yang dapat menjadikan kemandirian bangsa bagi kepentingan bersama. Penelitian ini memiliki tujuan yaitu untuk menganalisis penerapan perpajakan menggunakan dana desa pada pembangunan taman desa surya adi kecamatan mesuji oki, kemudian mencari tahu pajak yang diterapkan, Metode analisis yang digunakan oleh penulis dalam melakukan penelitian ini adalah dengan menggunakan metode kualitatif. Hasil dari penelitian ini menunjukkan bahwa pada penerapan perpajakan mengunakan dana desa pada pembangunan taman desa surya adi dalam pemungutan PPh 21, PPh 22, dan PPN sudah cukup baik. pada pemungutan PPh 21 dan PPh 22 sudah sesuai dengan Undang-Undang, (UU No.36 Tahun 2008) tentang pajak penghasilan. akan tetapi pada pemungutan PPN belum sesuai dengan Undang-Undang, karena belum menerapkan tarif baru yaitu 11% (UU HPP No.7 Tahun 2021). karena masih menggunakan tarif lama yaitu 10% (UU No.42 Tahun 2009).
Tinjauan Unsur-Unsur Pengendalian Intern Sistem Akuntansi Pengeluaran Kas pada Koperasi Wanita Petra Palembang Septiani Fransisca; Muhammad Akbar Anugrah
MBIA Vol 17 No 1 (2018)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.086 KB) | DOI: 10.33557/mbia.v17i1.58

Abstract

This study aimed to review the elements of intern control on Koperasi Wanita Petra Palembang. The data used in the form of interviews with related sections. The data was primary, because the researchers designed the flow chart of accounting system of cash expenditure based on the result of the interview obtained. But researchers were also supported by other secondary data. The results showed that the accounting system of cash expenditure on Koperasi Wanita Petra Palembang was quite good. However the achievement showed 53% fulfilled as the elements of intern control of accounting system cash expenditure. The remaining 47% has not been fulfilled as the intern controlling elements of the accounting system cash expenditure. A review was performed on several control items such as organization, authorization system and recording procedures as well as healthy practices.
Determinan Tingkat Kemandirian Keuangan Daerah pada kabupaten/Kota di Provinsi Sumatera Selatan Verawaty Verawaty; Septiani Fransisca; Richa Rahmawati
MBIA Vol 16 No 1 (2017)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.914 KB) | DOI: 10.33557/mbia.v16i1.59

Abstract

This research was aimed to test the effect of local own source revenue (PAD), general allocation fund, special allocation of fund, revenue-sharing fund, other legitimate income as the determinants to the level of local financial independence in South Sumatra. Data was obtained from the budget realization report from 2013-2014. Determination of samples was 17 local governments in South Sumatra. The data were secondary data obtained from Central Agency on Statistics (BPS). The results showed that PAD had significant positive effect on the level of local financial independence. The general allocation fund, revenue-sharing fund, and other legitimate income had significant negative effect on the level of local financial independence. The special allocation fund got the negative effect but not significant on the level of local financial independence.
Co-Authors Endang Puji Lestari Istiqomah Wardani Mifta hudin Muhammad Akbar Anugrah Poppy Indriani Richa Rahmawati Rolia Wahasusmiah Verawaty Verawaty