Articles
<![CDATA[Financial Performance and Stock Prices: Evidence from Firms Listed on the Jakarta Islamic Index ]]>
<![CDATA[Via Muthmainnah Luthfi]]>;
<![CDATA[Iwan Setiawan]]>;
<![CDATA[Rina Nurmalina]]>;
<![CDATA[Nafisah Ruhana]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 3 No 1 (2022): Indonesian Journal of Economics and Management (November 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v3i1.4644
<![CDATA[This study aims to determine the effect of financial performance consisting of Return On Assets (ROA), Current Ratio (CR), Debt To Equity Ratio (DER), and Total Asset Turnover (TATO) on stock prices in companies listed in Jakarta Islamic Index period 2016-2020. The type of data used in this study is secondary data sourced from the company's financial statements, the official website of the Indonesian stock exchange, the website of each company, and the finance.yahoo.com website. The samples of this study are 9 companies that met the research criteria using purposive sampling method. The method used in this research is panel data regression analysis. The results of this study indicate that the ROA, CR, DER, and TATO variables simultaneously have a significant effect on the stock prices of companies listed on the Jakarta Islamic Index. While partially ROA has a positive and significant effect on stock prices. CR, DER, and TATO have a negative and significant effect on the stock prices of companies listed on the Jakarta Islamic Index.]]>
<![CDATA[Determinan Earnings Response Coefficient dan Peran Konservatisme Akuntansi sebagai Pemoderasi pada Perusahaan Property dan Real Estate ]]>
<![CDATA[Rina Nurmalina]]>;
<![CDATA[Suratno Suratno]]>;
<![CDATA[Widarto Rachbini]]>;
<![CDATA[Syahril Djaddang]]>
<![CDATA[ Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 5 No 02 (2018) ]]>
Publisher : <![CDATA[Magister Akuntansi Universitas Pancasila ]]>
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DOI: 10.35838/jrap.2018.005.02.21
<![CDATA[ABSTRACT The purpose of this study is to examine the factors that influence the earnings response coefficient consisting of leverage, profitability, and investment opportunities that are moderated by accounting conservatism in companies listed on the Indonesia Stock Exchange in the period 2011-2017. The selection of a sample of 49 year data was used with the purposive sampling method. The results of this study indicate that, leverage has a negative effect on earnings response coefficients. Profitability, investment opportunity sets and accounting conservatism have no significant effect on earnings response coefficients. Conservatism accounting does not moderate the relationship between leverage and profitability to the earnings response coefficient. Conservative accounting moderates the relationship between investment opportunities set at the earnings response coefficient. ABSTRAK Tujuan dari penelitian ini adalah untuk menguji faktor-faktor yang mempengaruhi koefisien respon laba yang terdiri dari leverage, profitabilitas, dan peluang investasi yang dimoderasi oleh konservatisme akuntansi pada perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2011-2017. Pemilihan sampel sejumlah 49 data tahun digunakan dengan metode purposive sampling. Hasil penelitian ini menunjukkan bahwa, leverage berpengaruh negatif terhadap koefisien respon laba. Profitabilitas, set kesempatan investasi dan konservatisme akuntansi tidak berpengaruh signifikan terhadap koefisien respon laba. Akuntansi konservatisme tidak memoderasi hubungan antara leverage dan profitabilitas terhadap koefisien respons laba. Akuntansi konservatisme memoderasi hubungan antara peluang investasi yang ditetapkan pada koefisien respons laba. JEL Classification: M41, G11]]>
<![CDATA[Pengaruh Profitabilitas Dan Leverage Terhadap Audit report lag Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021 ]]>
<![CDATA[Rina Nurmalina]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 3 No 2 (2023): Indonesian Accounting Literacy Journal (March 2023) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ialj.v3i2.4865
<![CDATA[Audit report lag occurs when a company is late in submitting financial reports. Delays in submitting these financial reports can have an impact on the level of relevance of the information contained in the financial reports, and may even indicate problems in the financial reports. Publication of financial reports is a financial report that has been audited by a public accountant, of course the auditor needs time to carry out the audit process so that this also often makes financial reports late for publication. There are several factors that can cause audit report lag. In this research, we tested the profitability and leverage variables as variables that affect audit report lag. The research was conducted namely quantitative research. The population in this study are Manufacturing Companies in the Multi-Industry Sector that are listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique used purposive sampling, the total sample tested in this study were 29 companies. Company data was obtained from the official website of the Indonesia Stock Exchange. The test results conclude that simultaneously the profitability and leverage variables affect the audit report lag. And partially, profitability and leverage have a significant negatif effect on audit report lag.]]>
<![CDATA[Analisis dan Perancangan Aplikasi Sistem Informasi Akuntansi Penjualan dan Pembelian Menggunakan Microsoft Access 2019 (Studi Kasus Pada PD Makmur – Bandung) ]]>
<![CDATA[Siti Nuranisa]]>;
<![CDATA[Darya Setia Nugraha]]>;
<![CDATA[Iyeh Supriatna]]>;
<![CDATA[Rina Nurmalina]]>;
<![CDATA[Jouzar Farouq Ishak]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 3 No 3 (2023): Indonesian Accounting Literacy Journal (July 2023) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ialj.v3i3.4992
<![CDATA[PD Makmur is a company that manufactures and sells industrial brushes. Recording of sales and purchases is still done manually and does not have employees who specifically handle sales and purchases so that owners often do not record sales and purchases due to time constraints. In addition, there is no report on sales and purchases per certain period so that problems arise, namely the owner does not accurately know the total sales and purchases in a certain period. Owners also have difficulty making decisions regarding sales and purchases. This study aims to design a computerized sales and purchase accounting information system application program using Microsoft Access 2019 which is expected to be able to handle related problems. The method used in this study is a qualitative descriptive method with a case study and development approach and uses the SDLC (System Development Life Cycle) method as an analytical tool. In addition, the authors also conducted observations, interviews, and documentation to collect the required data. By designing this application, the results obtained are that it is easier for companies to keep records, and make sales reports, purchase reports, production reports and inventory reports.]]>
<![CDATA[Analisis Crash Program pada Piutang Negara di Kantor Pelayanan Kekayaan Negara dan Lelang (KPKNL) Bandung Tahun 2021-2022 ]]>
<![CDATA[Karima Fizana, Urba]]>;
<![CDATA[Nurmalina, Rina]]>
<![CDATA[ Indonesian Accounting Research Journal Vol 4 No 2 (2024): Indonesian Accounting Research Journal (February 2024) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/iarj.v4i2.5120
<![CDATA[State receivables are part of state finances that need to be managed optimally in order to increase state revenues. One of the government's efforts to increase state revenues is through accelerating the settlement of state receivables by establishing a crash program. The purpose of this study is to analyze the crash program on state receivables at the KPKNL Bandung. The research method used is qualitative, with primary and secondary data obtained from interviews and documentation. Settlement of state receivables after the crash program mechanism was carried out at the KPKNL Bandung showed quite good results with the achievement of accelerated settlement of state receivables as indicated by an increase in the number of state receivables files that were completed with repayment and at the same time easing the debt burden of the debtor.]]>
<![CDATA[Penerapan Balanced Scorecard Dalam Pengukuran Kinerja Pada BLUD UPT Angkutan Dinas Perhubungan Pemerintah Kota Bandung ]]>
<![CDATA[Nurfahmiadi, Farhan]]>;
<![CDATA[Nurmalina, Rina]]>
<![CDATA[ Indonesian Accounting Research Journal Vol 4 No 3 (2024): Indonesian Accounting Research Journal (June 2024) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/iarj.v4i3.6105
<![CDATA[This study aims to determine the performance of BLUD UPT Transportation of Transportation Department City of Bandung using the Balanced Scorecard method based on four perspectives, namely financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. This research uses quantitative methods with a descriptive analysis approach. The type of data uses subject and documentary data. The population in this study were employees of BLUD UPT Transportation Dishub Bandung City and the Community. Data testing uses validity and reliability tests. Data analysis methods in financial perspectives use the concept of value for money by analysis economic ratios, effectiveness ratios, and efficiency ratios, in non-financial perspectives using service quality (servqual) analysis. The results of the performance measurement research at BLUD UPT Transportation of the Bandung City Transportation Agency as measured using the Balanced Scorecard method from a financial perspective based on the concept of value for money in the economic ratio obtained a score of 54%, in the effectiveness ratio obtained a score of 62%, and in the efficiency ratio obtained a score of 96%. The results on the customer perspective obtained a score of 75%. The internal business process perspective obtained a score of 71%. The growth and learning perspective obtained a score of 70%.]]>
<![CDATA[Pengaruh Audit Tenure, Ukuran Perusahaan, dan Audit Delay terhadap Kualitas Audit ]]>
<![CDATA[Nurgina, Shafa Adinda]]>;
<![CDATA[Nurmalina, Rina]]>
<![CDATA[ Indonesian Accounting Literacy Journal Vol 4 No 3 (2024): Indonesian Accounting Literacy Journal (July 2024) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ialj.v4i3.6113
<![CDATA[Audit quality is the probability and willingness of an auditor to detect fraud in the client's accounting system and report deviations that occur. This study aims to examine the influence of external factors that can affect audit quality, namely audit tenure, company size, and audit delay, in companies within the transportation infrastructure and heavy construction and civil engineering sub-sectors listed on the IDX for the years 2020-2022. This research is quantitative in nature, with a population of 34 companies. The sample was determined using purposive sampling, resulting in 84 samples from 28 companies. The research method used is logistic regression analysis with SPSS 27. The results show that audit tenure has a positive and significant effect on audit quality, while company size and audit delay do not affect audit quality. Furthermore, audit tenure, company size, and audit delay collectively influence audit quality.]]>
<![CDATA[The Effect of Profitability, Leverage, and Operating Cash Flow on Tax Avoidance in Manufacturing Companies in the Various Industries Sector ]]>
<![CDATA[Nurmalina, Rina]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol. 4 No. 1 (2023): Indonesian Journal of Economics and Management (November 2023) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v4i1.5252
<![CDATA[The practice of tax avoidance is still common in companies. The company as a private sector has an orientation to continue to increase profits by reducing costs including taxes. This is inversely proportional to the public sector where taxes are state revenue that contributes the most to the state. Taxes are generally seen as the biggest cost to the private sector. Therefore, managers take steps to reduce their company's tax liability. Based on the tax justice network, Indonesia is the 4th largest country in the practice of tax avoidance by companies. This study aims to empirically prove the practice of tax avoidance by considering several influencing factors, namely profitability, leverage, and operating cash flow. The research was conducted at manufacturing companies in the various industrial sectors in 2018-2022. The research method used is a quantitative method with data analysis techniques using the help of Eviews12. As for the research sample using the purposive sampling technique, the research sample is known to be 30 companies listed on the Indonesia Stock Exchange. Partially, the results show that profitability and operating cash flow affect tax avoidance, while leverage shows no effect on tax avoidance. And simultaneously the results show that the three variables have an influence on tax avoidance in manufacturing companies in various industrial sectors.]]>
<![CDATA[PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BEI 2018-2021 ]]>
<![CDATA[Nurmalina, Rina]]>;
<![CDATA[Ruhana, Nafisah]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 16 No 2 (2024): Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia ]]>
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DOI: 10.34010/jra.v16i2.13186
<![CDATA[The value of the company, which is indicated by the share price, is one of the factors considered by investors when investing in the company. The higher the share price, the higher the profit value that investors will receive. One way that companies increase company value is by practicing tax avoidance. When a company is able to minimize tax payments, the company is able to maintain its profits, this is a positive signal for investors. So the aim of this research is to prove empirically whether there is a connection between tax avoidance practices that occur in various industrial sector manufacturing companies and company value. The research was carried out using a quantitative approach, where the author will test the influence of the independent variable, namely Tax Avoidance, on the dependent variable, namely company value, which is proxied by Price to Book Value (PBV). The research population is Manufacturing Companies in the Various Industrial Sector spanning 2018-2021, while the research sample consists of 29 companies. The research results show that tax avoidance has a positive but not significant effect.]]>
<![CDATA[Efektivitas Penerapan Kebijakan Insentif Pajak Restoran Pada Masa Pandemi Covid-19 di Kabupaten Bandung (Studi Kasus Pada Badan Pendapatan Daerah Kabupaten Bandung) ]]>
<![CDATA[Nopiandi, Rapli]]>;
<![CDATA[Nurmalina, Rina]]>
<![CDATA[ Indonesian Accounting Research Journal Vol. 5 No. 1 (2024): Indonesian Accounting Research Journal (October 2024) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/iarj.v5i1.5172
<![CDATA[This study aims to determine the effectiveness of implementing restaurant tax incentive policies during the Covid-19 pandemic in Bandung Regency. In this study used qualitative research methods with a descriptive approach. Based on the analysis of effectiveness based on the indicators of the Bandung Regent Regulation and the theory of Makmur effectiveness, it is known that in terms of the accuracy of timing, accuracy of cost calculations, accuracy in measurement, accuracy in making choices, accuracy in thinking and accuracy in targeting can be said to have been effective. However, the elements of accuracy in carrying out orders and accuracy in determining goals cannot be said to be effective because it can be seen from the participation of taxpayers who submit applications that are still not optimal and there are still obstacles that cause difficulties in processing applications.]]>
