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All Journal JURNAL PENDIDIKAN TAMBUSAI Jurnal Abdimas Mandiri Al-Kharaj: Journal of Islamic Economic and Business SOLUSI Literatus Forum Bisnis dan Kewirausahaan Jurnal Ilmiah Raflesia Akuntansi Aptekmas : Jurnal Pengabdian Kepada Masyarakat Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Publikasi Riset Mahasiswa Akuntansi Publikasi Hasil Pengabdian Kepada Masyarakat. Jurnal Keuangan dan Perbankan MDP Student Conference Journal of Innovative and Creativity
Keristin, Usnia Wati
Universitas Multi Data Palembang
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Pengaruh Keputusan Investasi dan Kebijakan Dividen terhadap Nilai Perusahaan Manufaktur Sektor Konsumsi Angeline, Viona; Keristin, Usnia Wati
MDP Student Conference Vol 3 No 2 (2024): The 3rd MDP Student Conference 2024
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v3i2.6941

Abstract

The purpose of this research is to examine the influence of investment decisions and dividend policies on the firm's value. This study employs a quantitative approach. The subjects of this research are companies in the non-cylicals sector listed on the Indonesia Stock Exchange during the period 2018 to 2022. Using purposive sampling techniques, a total of 20 companies were selected for examination. Subsequently, data testing applied multiple linear regression analysis. Based on the testing, it was found that investment decisions have a partial effect on firm value, while dividend policy does not have a partial effect on firm value. Simultaneously, investment decisions and dividend policy have an impact on firm value.
Pengaruh Audit Tenure Dan Ukuran Perusahaan Terhadap Kualitas Audit Perusahaan Sektor Consumer Non-Cyclicals Febrianti, Mutiara; Keristin, Usnia Wati
MDP Student Conference Vol 3 No 2 (2024): The 3rd MDP Student Conference 2024
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v3i2.6985

Abstract

This study aims to determine (1) the effect of audit tenure on audit quality, (2) the effect of company size on audit quality in noncyclical consumer sector companies listed on the Indonesia Stock Exchange in 2019-2022. The theory used in this research is Agency Theory. The approach used in this research is a quantitative approach. The population of this study is the consumer non cyclicals sector companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique was purposive sampling technique. The sample used was 36 companies from 112 companies in the Consumer Goods Industry sector listed on the Indonesia Stock Exchange, so that the research data analyzed amounted to 144 data. The data analysis technique used is descriptive statistical analysis. Based on the results of the research, it shows that the Audit Tenure variable have no effect on Audit Quality. While, company size influences audit quality.
Pengaruh Profitabilitas dan Tingkat Utang Perusahaan terhadap Tarif Pajak Efektif Haryanto, Felicia; Keristin, Usnia Wati
MDP Student Conference Vol 3 No 2 (2024): The 3rd MDP Student Conference 2024
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v3i2.7241

Abstract

This study aims to obtaining empirical to the impact of profitability and company debt level on the effective tax rates of food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the period 2019-2022. The study population consists of 88 companies and 17 companies with 68 total observations for 4 years was selected by using purposive sampling method. The findings indicate that neither the profitability variable nor company debt level demonstrates any significant impact on the effective tax rates by using T-test. In contrast, both variables demonstrate significant and simultaneous effects on the effective tax rates by using F-test.
PENGARUH GREEN ACCOUNTING DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2023 Lingguana, Karina; Keristin, Usnia Wati
PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 5 No 2 (2024): Publikasi Riset Mahasiswa Akuntansi (PRIMA)
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/prima.v5i2.10593

Abstract

Penelitian ini menguji pengaruh profitabilitas dan green accounting pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021–2023. Penelitian ini unik karena menggunakan program PROPER sebagai indikator Green Accounting dan Return on Equity (ROE) sebagai indikator Profitabilitas. Populasi penelitian meliputi 222 perusahaan, dengan sampel sebanyak 69 perusahaan yang dipilih menggunakan metode purposive sampling berdasarkan kriteria tertentu, seperti laporan keuangan lengkap dan partisipasi dalam PROPER. Penelitian ini menggunakan metode kuantitatif dengan analisis regresi linier berganda untuk menguji pengaruh variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa Green Accounting dan Profitabilitas mempunyai pengaruh terhadap nilai perusahaan yang diukur menggunakan Price to Book Value (PBV). Temuan ini memberikan bukti empiris bahwa penerapan Green Accounting tidak hanya meningkatkan citra keberlanjutan perusahaan tetapi juga meningkatkan kepercayaan investor. Hasil penelitian ini diharapkan menjadi referensi bagi perusahaan dan pemangku kepentingan dalam pengambilan keputusan strategis terkait pengelolaan lingkungan dan peningkatan nilai perusahaan.
Pengaruh Dewan Komisaris, Kepemilikan Manajerial dan Ukuran Perusahaan terhadap Nilai Perusahaan (Studi Pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023) Ananda, Ananda; Keristin, Usnia Wati
Jurnal Pendidikan Tambusai Vol. 9 No. 1 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i1.25549

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh dewan komisaris, kepemilikan manajerial, dan ukuran perusahaan terhadap nilai perusahaan. Penelitian ini bersifat kuantitatif. Populasi penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2020 sampai dengan 2023. Metode pengambilan sampel yang digunakan adalah purposive sampling. Data yang dikumpulkan sebanyak 116 laporan keuangan dari 29 perusahaan selama kurun waktu 3 tahun. Pengujian hipotesis dengan analisis regresi linier berganda dengan SPSS versi 26. Hasil penelitian ini menunjukkan bahwa kepemilikan manajerial dan kepemilikan institusional tidak berpengaruh terhadap nilai perusahaan. Ukuran perusahaan berpengaruh positif terhadap nilai perusahaan.
Sharing dan Pelatihan Pencatatan Akuntansi Sederhana dan Pemasaran pada UMKM Batagor Siomay Juned Keristin, Usnia Wati; Khairani, Siti; Megawati, Megawati; Aprilia, Putri
PUBLIKASI PENGABDIAN KEPADA MASYARAKAT Vol 4 No 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/padimas.v4i1.8882

Abstract

Perkembangan UMKM saat ini sangatlah pesat, sehingga IAI mengelurakan standar Akuntansi Keuangan Khusus UMKM yang dikenal dengan SAK ETAP, sehingga UMKM diharapkan dapat membantu menyusunlaporan menjadi lebih baik. Kegiatan Pengabdian Masyarakat ini bertujuan untuk memberikan pelatihan serta shering antara pelaku UMKM Batagor Juned dalam proses penyusunan laporan keuangan sederhana. Adapun kendala selama Pengabdian Masyarakat di UMKM Batagor Juned adalah minimnya pencatatan keuangan secara konsisten setiap waktu, pemasaran, dan pencatatan stok produk yang akan di jual. Selain itu pencatatan antara uang pribadi dan usaha masih di campur jadi satu, sehingga perhitungan keuntungan yang di terima setiap hari masih kurang jelas. Oleh karena itu, Solusi yang disarankan membuat pencatatan sederhana dan buku stok untuk produk, dan promosi. Hasil Kegiatan Pengabdian ini sangat membantu UMKM Batagor Juned laporan keuangan sederhana, membuat buku piutang, buku hutang dan membuat kartu stock serta peningkatan pemasaran.
Pengaruh Profitabilitas, Solvabilitas, dan Opini Audit terhadap Audit Delay pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023 Yunita, Feronika; Keristin, Usnia Wati
LITERATUS Vol 7 No 1 (2025): International Socio-Cultural Scientific Journal
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/lit.v7i1.1814

Abstract

Financial reports are an important instrument in assessing performance. Every company listed on the Indonesia Stock Exchange (IDX) is required to publish and submit to the Financial Services Authority (OJK). This study aims to determine the Effect of Profitability, Solvency, Company Size, Audit Committee and Audit Opinion on Audit Delay in Property and Real Estate companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The approach used in this study is a quantitative approach. The sample in this study consisted of 24 companies using purposive sampling techniques. The data analysis techniques used are descriptive statistics, classical assumption tests, and hypothesis tests using multiple linear regression analysis. The results of this study indicate that the variables Profitability, Solvency have no effect on Audit Delay, while Audit Opinion has a positive effect on Audit Delay. And the results of the determination coefficient test show a number of 0.358, this indicates that the variables simultaneously independent Profitability, Solvency and Audit Opinion are able to explain Audit Delay which is the dependent variable as much as 35.8%, while the remaining 64.2% is explained by other variables.
PENGARUH GOOD CORPORATE GOVERNANCE DAN ENVIRONMENT PERFORMANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR INDUSTRI BAHAN MENTAH YANG TERDAFTAR DI BEI TAHUN 2020-2023 Cecillia Julianty; Usnia Wati Keristin
Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Vol 5 No 1 (2025): Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/surplus.v5i1.978

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG), dan Environment Performance terhadap kinerja keuangan perusahaan di sektor industri bahan mentah yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2023. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan perusahaan. Variabel independen meliputi GCG (diukur melalui dewan direksi dan dewan komisaris), dan kinerja lingkungan. Variabel dependen adalah kinerja keuangan yang diukur dengan Return on Assets (ROA). Analisis data dilakukan menggunakan regresi linier berganda untuk mengidentifikasi pengaruh masing-masing variabel independen terhadap variabel dependen. Hasil penelitian diharapkan memberikan wawasan bagi perusahaan dan pemangku kepentingan mengenai pentingnya penerapan GCG dan kinerja lingkungan untuk meningkatkan kinerja keuangan.
Analisis Kemampuan Daya Beli Dan Kesejahteraan Masyarakat Terhadap Dampak Kenaikan Ppn 12% Renani, Heni; Mareta Rizal, Ebil; Wati Keristin, Usnia
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.884

Abstract

The Indonesian government has implemented a Value Added Tax (VAT) increase to 12% starting in January 2025, in accordance with Law No. 7 of 2021 on Tax Regulation Harmonization. Previously, the VAT rate increased from 10% to 11% in April 2022. The 12% VAT is applied to luxury goods and services, such as exclusive vehicles and high-value properties, which are generally consumed by the upper-middle-class economic group. This study analyzes the impact of the VAT increase on the upper-middle-class society using a quantitative approach and incidental data selection technique. A sample of 100 respondents was calculated using Slovin's formula from the population of workers aged 18 years and above. Data analysis was conducted through multiple linear regression using SPSS, including t-test, F-test, and coefficient of determination test. The results show that purchasing power has a positive but insignificant effect on the VAT increase, as the tax only applies to luxury goods, while basic needs remain VAT-exempt. On the other hand, societal welfare has a significant impact, where the VAT increase may reduce GDP and increase the number of poor people due to inflation. The coefficient of determination indicates that purchasing power and welfare variables explain 95.9% of the variation in the VAT increase. The implications of this study emphasize the need for compensation policies to mitigate the economic impact on vulnerable groups. The government should consider tax incentives or subsidies to maintain welfare and purchasing power stability. This study is expected to serve as a reference for policymakers in formulating more inclusive fiscal policies that comprehensively consider socio-economic impacts.
Pengaruh Edukasi Pasar, Modal Investasi Minimal dan Return terhadap Minat Mahasiswa untuk Berinvestasi di Pasar Modal (Studi kasus pada Mahasiswa Fakultas Ekonomi dan Bisnis Universitas MDP, Universitas Katolik Musi Charitas dan Bina Darma 2019-2021) Sandyoka, Yosef Budi; Keristin, Usnia Wati
PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 4 No 1 (2023): Publikasi Riset Mahasiswa Akuntansi
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/prima.v4i1.4652

Abstract

Penelitian ini bertujuan untuk menguji pengaruh edukasi pasar, modal investasi minimal dan return terhadap minat mahasiswa untuk berinvestasi di pasar modal. Populasi yang digunakan dalam penelitian ini adalah sebanyak 5.645 mahasiswa. Penentuan sampel pada penelitian ini menggunakan metode proportionate stratified random sampling dan memperoleh sampel sebanyak 100 responden mahasiswa. Hasil penelitian ini menunjukkan bahwa modal investasi minimal tidak berpengaruh terhadap minat mahasiswa untuk berinvestasi, sedangkan edukasi pasar dan return berpengaruh terhadap minat mahasiswa untuk berinvestasi. Hasil penelitian simultan menunjukkan bahwa edukasi pasar, modal investasi minimal dan return berpengaruh terhadap minat mahasiswa untuk berinvestasi.
Co-Authors Agasy, Winia Aguilera, Flora Ananda, Ananda Angeline, Viona Arsyi, M. Rifqi Caesar, Fidel Rizky Cecillia Julianty CINDY CINDY Cyntea Oktarani falentina falentina Febrianti, Mutiara Fenanti, Mickheal Fernandes, Veronica Patrisia Fitriyani Fitriyani Hartati, Ery Haryanto, Felicia Husin, Fernandho Rudy Kathryn Sugara Khairani, Siti Khoe, Melita Giovani Kristina Yuliani Saputri Lingguana, Karina Mareta Rizal, Ebil Mawarti, Nufikha Ayu Megawati - Meilia Meilia Melita Giovani Khoe Mimi Mimi Putri Aprilia Renani, Heni Rofika Azriana Sandyoka, Yosef Budi Shafira Shafira Trisnadi Wijaya Veronica Patrisia Fernandes Wijaya, Ravel Velicia Yuandri, Ria Yunita, Feronika