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All Journal Jurnal Manajemen dan Bisnis Sriwijaya Jurnal Media Wahana Ekonomika Journal of Accounting and Investment EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi Jurnal Ilmiah Ekonomi Global Masa Kini Jurnal Ilmiah Akuntansi Rahmaniyah Ilomata International Journal of Tax and Accounting Management Studies and Entrepreneurship Journal (MSEJ) Reviu Akuntansi dan Bisnis Indonesia Yumary: Jurnal Pengabdian kepada Masyarakat Jurnal Media Akuntansi (MEDIASI) Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Yeni Alfiana
Universitas Tamansiswa Palembang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Environmental Science Social Sciences Other

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PENGARUH RASIO KEUANGAN TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Yeni Alfiana; Dedeh Kurniasih
KOLEGIAL Vol 1 No 1 (2013)
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (594.202 KB)

Abstract

This study is performed to examine the effect of financial ratio consisting of current ratio, cash ratio, quick ratio, and net working capital toward Dividend Payout Ratio in manufacturing companies that is listed in Indonesian Stock Exchange over period 2009-2011. In sample, the study using purposive sampling method. Based on the criteria established by the research, the manufacturing companies listed on the Indonesian Stock Exchange was selected as the study observatios is 14 manufacturing companies. Data collection methods used in this study is secondary data data analysis techniques used is the multiple linear regression analysis. The research concludes that quick ratio give significantly effect on dividend payout ratio. And the other variables which is current ratio, cash ratio and net working capital are not significant to dividend payout ratio. Stimulatingly the Current Ratio, Cash Ratio, Quick Ratio and Net Working Capital have significant influence to Dividend Payout Ratio, it proved by sig-F value lower than 5% significances.
KINERJA KEUANGAN PADA PERUSAHAAN RETAIL YANG TERDAFTAR DI BURSA EFEK INDONESIA Dwi Yanti; Yeni` Alfiana; Aries Veronica; Khatarina Khatarina
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 4 No 2 (2021): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Sekolah Tinggi Ilmu Ekonomi Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v4i2.194

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh good corporate governance terhadap kinerja keuangan pada perusahaan retail yang terdaftar di Bursa Efek Indonesia yang digunakan dalam menilai kinerja keuangan pada perusahaan retail yang terdaftar di Bursa Efek Indonesia periode 2017 – 2019. Sampel dipilih berdasarkan teknik purposive sampling sebanyak 22 perusahaan. Hipotesis penelitian diuji dengan menggunakan analisis regresi linear berganda. Berdasarkan hasil pengujian, ditemukan bahwa pengaruh yang positif dan signifikan yang terdiri dari variabel kepemilikan manajerial, dewan komisaris independen, komite audit, dewan direksi, kualitas audit, kepemilikan konsentris, kepemilikan institusional dan ukuran perusahaan secara bersama-sama berpengaruh positif dan signifikan terhadap Return on Asset di Bursa Efek Indonesia. Secara parsial hanya kepemilikan komisaris yang berpengaruh signifikan sedangkan variable lainnya tidak ada pengaruh.
Pengaruh Profitabilitas, Leverage, Proporsi Dewan Komisaris, Ukuran KAP dan Ukuran Perusahaan Terhadap Luas Pengungkapan Informasi Sukarela Laporan Keuangan Tahunan Perusahaan Sektor Keuangan Yang Terdaftar di Bursa Efek Indonesia Yeni Alfiana
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 16, No 1 (2018): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbs.v16i1.6243

Abstract

 ABSTRAKTujuan penelitian – Penelitian bertujuan untuk menguji secara empiris pengaruh profitabilitas leverage, proporsi dewan komisaris, ukuran KAP dan ukuran perusahaan terhadap luas pengungkapan informasi sukarela laporan keuangan tahunan perusahaan sector keuangan yang terdaftar di Bursa Efek Indonesia periode 2014-2016. Desain/Metodologi/Pendekatan – Metode pengambilan sampel yang digunakan adalah purposive sampling, terdapat 72 perusahaan yang memenuhi kriteria untuk di uji. Data dianalisis melalui analisis kuantitaif dan melalui uji asumsi klasik, sehingga didapat model pengujian hipotesis dengan regresi linier berganda yaitu Y = a+b1X1 + b2X2 + b3X + b4X4 + B5X5 +? Temuan – Secara parsial hasil penelitian ini menyimpulkan bahwa profiabilitas dan ukuran perusahaan berpengaruh signifikan terhadap luas pengungkapan sukarela, sedangkan leverage, proporsi dewan komisaris, ukuran KAP tidak berpengaruh terhadap luas pengungkapan sukarela.  hasil uji F menunjukkan secara simultan seluruh variable independen berpngaruh terhadap variable dependen. Keterbatasan penelitian – penelitian selanjutnya disarankan untuk menambah jumlah sampel perusahaan dan menghitung ulang perhitungan indeks pengungkapan sukarela. Originality/value – Penelitian ini memasukkan lebih banyak variable yang diduga mempengaruhi luas pengungkapan sukarela, sehingga hasil penelitian lebih komprehensif. Keywords: proprosi dewan komisaris, Ukuran KAP, Pengungkapan Sukarela
Konservatisme Akuntansi Pada Perusahaan Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Dwi Yanti; Aries Veronica; Yeni Alfiana
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 3 No. 1 (2022): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

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Abstract

Tujuan dari penelitian ini adalah untuk menemukan bukti empiris tentang pengaruh Asimetri Informasi terhadap Konservatisme Akuntansi. Dalam penelitian ini, Konservatisme Akuntansi diukur dengan menggunakan Market to Book Ratio. Asimetri Informasi diukur dengan menggunakan Relative Bid-Ask spread. Variabel kontrol Leverage diukur dengan DAR, Size (Ukuran Perusahaan) dengan total aset, dan Profitabilitas diukur dengan ROA. Populasi dalam penelitian ini adalah perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Sampel dipilih berdasarkan teknik purposive sampling. Berdasarkan hasil purposive sampling, 10 perusahaan memenuhi kriteria sampel. Metode analisis yang digunakan adalah metode analisis linier berganda. Berdasarkan hasil pengujian hipotesis, diperoleh kesimpulan parsial bahwa Asimetri Informasi berpengaruh negatif signifikan terhadap Konservatisme Akuntansi, variabel kontrol Leverage dan Profitabilitas berpengaruh positif signifikan terhadap Konservatisme Akuntansi. Sedangkan Size (Ukuran Perusahaan) tidak berpengaruh signifikan terhadap Konservatisme Akuntansi. Serta pengujian simultan, dapat disimpulkan bahwa Asimetri Informasi, Leverage, Size, dan Profitabilitas (ROA) berpengaruh signifikan terhadap Konservatisme Akuntansi. Dan Secara Bersamaan Variabel Kontrol Leverage, Size, dan Profitabilitas berpengaruh signifikan terhadap Konservatisme Akuntansi pada Perusahaan Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019. Kata Kunci: Konservatisme Akuntansi, Asimetri Informasi, Leverage, Ukuran (Ukuran Perusahaan), Profitabilitas
Pengaruh Corporate Social Responsibility Disclosure, Kepemilikan Institusional, Leverage, Dan Pertumbuhan Aset Terhadap Nilai Perusahaan Yeni Alfiana; Aries Veronica; Dwi Yanti; Wiwin Winarsih; Putri Putri
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.3550

Abstract

The aims of this study are: To find out how the influence of CSRD, institutional ownership, leverage and asset growth on firm value in construction, property and real estate companies listed on the Indonesian stock exchange. This research design includes the type of associative research, namely research that seeks the influence or relationship of two or more variables. Based on the type of data, this research is classified as quantitative research, namely research that uses numbers. Simultaneously or simultaneously (the results of statistical F test) show that there is no influence between CSRD, Institutional Ownership, Leverage, and Asset Growth on Firm Value in Construction, Property and Real Estate companies listed on the Indonesian stock exchange. Partially (t-test results) show that CSRD (X1) has no effect on Firm Value (Y), Institutional Ownership (X2) has no effect on Firm Value (Y), Leverage (X3) has no effect on Firm Value (Y), and Asset Growth (X4) has no effect on Firm Value in Construction, Property and Real Estate companies listed on the Indonesian stock exchange
Apakah Disiplin dan Motivasi Mempengaruhi Kinerja Pegawai PT Kereta Api Indonesia (Persero) Divisi Regional III Palembang Unit Keuangan Winarsih, Wiwin; Veronica, Aries; Alfiana, Yeni; Yanti, Dwi; Chitra, Febri
Jurnal Media Wahana Ekonomika Vol. 19 No. 4 (2023): Jurnal Media Wahana Ekonomika, Januari 2023
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v19i4.11035

Abstract

ABSTRAK Tujuan dari penelitian ini adalah menguji apakah disiplin dan motivasi kerja akan mempengaruhi kinerja pegawai PT. KAI (Persero) Divisi Regional III Palembang pada unit keuangan. Teknik pengambilan sampel pada penelitian ini adalah menggunakan sampel jenuh, dimana semua populasi dalam penelitian dijadikan sampel dengan jumlah 28 orang. Variabel dependen dalam penelitian ini adalah disiplin, motivasi kerja dan variabel independennya adalah kinerja pegawai, dengan kuesioner sebagai teknik pengumpulan data. Analisis data yang digunakan adalah regresi linier berganda. Hasil regresi menunjukkan Y = 5.953 + 0.258X1 + 0.773X2. Dimana terdapat pengaruh positif dan signifikan secara simultan untuk disiplin dan motivasi kerja terhadap kinerja pegawai dengan nilai Fhitung 19.975 > F tabel 3.369 dengan nilai signifikan 0.000 < 0,05. Sedangakan tidak ada pengaruh secara parsial displin kerja terhadap kinerja pegawai dengan nilai thitung 0.897 < ttabel 2.060 dan ada terdapat pengaruh secara parsial variabel motivasi kerja terhadap kinerja pegawai dengan nilai thitung 4.143 > ttabel 2.060. Nilai R2 sebesar 0.615 yang artinya disiplin dan motivasi kerja berpengaruh sebanyak 61.5% terhadap kinerja pegawai PT. KAI (Persero) Divisi Regional III Palembang Unit Keuangan. Kata Kunci: Disiplin, Motivasi Kerja, Kinerja Pegawai ABSTRACT The purpose of this research is to test whether discipline and work motivation will affect the performance of PT. KAI (Persero) Regional Division III Palembang in the financial unit. The sampling technique in this study was to use a saturated sample, where all of the population in the study were sampled with a total of 28 people. The dependent variable in this study is discipline, work motivation and the independent variable is employee performance, with a questionnaire as a data collection technique. The data analysis used is multiple linear regression. The regression results show Y = 5.953 + 0.258X1 + 0.773X2. Where there is a positive and significant influence simultaneously for discipline and work motivation on employee performance with a Fcount of 19,975 > F table of 3,369 with a significant value of 0,000 <0.05. Meanwhile, there is no partial effect of work discipline on employee performance with a tcount of 0.897 < ttable of 2.060 and there is a partial effect of work motivation on employee performance with a tcount of 4.143 > ttable of 2.060. The R2 value is 0.615 which means that discipline and work motivation have an effect of 61.5% on the performance of employees of PT. KAI (Persero) Regional Division III Palembang Finance Unit. Keywords : Dicipline, Motivation, Performance
Sistem Pembayaran Tunai Dan Non Tunai Pada PT. Kedamaian Alfiana, Yeni; Veronica, Aries; Yanti, Dwi; Winarsih, Wiwin
Jurnal Media Akuntansi (Mediasi) Vol. 6 No. 2 (2024): Jurnal Media Akuntansi (MEDIASI), Maret 2024
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmediasi.v6i2.15009

Abstract

ABSTRAK   The purpose of this research is to determine the differences in payment systems implemented by PT. Peace before and after cash and non-cash payments are made to the profit and loss statement by analyzing financial ratios and seeing the differences. The analysis technique used is the Paired Simple T-Test. The results of this research show that the sig cash ratio value is 0.347 > 0.05, there is no difference in the cash ratio between the income statement before and after the non-cash payment system. The sig value of Debt to Total Asset Ratio is 0.245 > 0.05, there is no difference in Debt to Total Asset Ratio between the income statement before and after the non-cash payment system. The sig value of Debt to Equity Ratio is 0.188 > 0.05, there is no difference in the Debt to Equity Ratio between the income statement before and after the non-cash payment system. The Profit Margin sig value is 0.915 > 0.05, there is no difference in Profit Margin in the income statement before and after the non-cash payment system. This shows that there is no significant difference before and after the non-cash payment system on the profit and loss statement, although only part of several variables.   Keywords: Profit and loss report, cash and non-cash payment systems, financial ratios.   ABSTRAK   Tujuan dari penelitian ini adalah untuk mengetahui perbedaan sistem pembayaran yang diterapkan oleh PT. Kedamaian sebelum dan sesudah dilakukan secara tunai dan non tunai terhadap laporan laba rugi dengan cara menganalisis rasio keuangan dan dilihat perbedaannya. Teknik analisis yang dipakai ialah Uji Paired simple T-Test. Hasil penelitian ini menunjukan nilai sig cash ratio bernilai 0.347 > 0.05,  tidak ada perbedaan cash ratio antara laporan laba rugi sebelum dan sesudah sistem pembayaran non-tunai. Nilai sig Debt to Total Asset Ratio bernilai 0.245 > 0.05,  tidak ada perbedaan Debt to Total Asset Ratio antara laporan laba rugi sebelum dan sesudah sistem pembayaran non-tunai. nilai sig Debt to Equity Ratio bernilai 0.188 > 0.05, tidak ada perbedaan Debt to Equity Ratio antara laporan laba rugi sebelum dan sesudah sistem pembayaran non-tunai. Nilai sig Profit Margin bernilai 0.915 > 0.05, tidak adanya perbedaan Profit Margin pada laporan laba rugi sebelum dan sesudah sistem pembayaran non-tunai. Ini menunjukan bahwa perbedaan sebelum dan sesudah sistem pembayaran non-tunai terhadap laporan laba rugi, tidak ada perbedaan signifikan, walaupun hanya sebagian dari beberapa variabel.   Kata Kunci : Laporan laba rugi, sistem pembayaran tunai dan non-tunai,rasio keuangan.
Apakah Audit Tenure, Audit Fee, Ukuran Perusahaan Akan Mempengaruhi Kualitas Audit Sektor Pertambangan di Bursa Efek Indonesia Veronica, Aries; Winarsih, Wiwin; Yanti, Dwi; Alfiana, Yeni
Jurnal Media Akuntansi (Mediasi) Vol. 7 No. 2 (2025): Jurnal Media Akuntansi (MEDIASI), Maret 2025
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmediasi.v7i2.18365

Abstract

ABSTRACT This study was conducted by the author to find out whether audit quality is influenced by audit tenure, audit fees, and company size in the mining sector on the Indonesia Stock Exchange. This study utilizes secondary data with a quantitative approach using a sampling technique, namely purposive sampling, which was obtained with a total of 41 issuers as the research sample.In the research, the results showed that audit quality was not influenced by audit tenure, with a significance value of 0.358. Meanwhile, audit fees have a significant influence on audit quality with a significance value of 0.007. Meanwhile, company size has no impact on audit quality, as shown by the significance value of 0.290. Keywords: Audit Tenure, Audit Fee, Company Size, Audit Quality. ABSTRAK Studi ini dilakukan penulis untuk mengetahui apakah kualitas audit dipengaruh oleh audit tenure, audit fee, dan ukuran perusahaan yang terdapat pada sektor pertambangan di Bursa Efek Indonesia. Studi ini memanfaatkan data sekunder dengan pendekatan kuantitatif dengan menggunakan teknik pengambilan sampel yaitu purposive sampling yang diperoleh dengan total 41 emiten sebagai sampel penelitian. Pada penelitian didapatkan hasil jika kualitas audit tidak dipengaruhi oleh audit tenure, dengan nilai signifikansi sebesar 0,358. Sedangkan, audit fee memiliki pengaruh signifikan terhadap kualitas audit dengan nilai signifikansi 0,007. Sementara itu, untuk ukuran perusahaan tidak memberikan dampak pada kualitas audit, sebagaimana ditunjukkan oleh nilai signifikansi 0,290. Kata kunci: Audit Tenure, Audit Fee, Ukuran Perusahaan, Kualitas Audit.
Dynamics of Tax Avoidance for the Construction Companies in Indonesia: A Study Financial Factor Ekawarti, Yuni; Widyastuti, Sari Mustika; Alfiana, Yeni; Summagat, Lia
Ilomata International Journal of Tax and Accounting Vol. 6 No. 2 (2025): April 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i2.1433

Abstract

This study examines tax avoidance in Indonesia’s construction sector, focusing on the influence of profitability, capital intensity, and sales growth. Using data from 15 publicly traded construction firms on the Indonesia Stock Exchange (2020–2022), multiple linear regression analysis was applied to assess the relationship between these financial factors and tax avoidance, measured by the Effective Tax Rate (ETR). The research utilizes quantitative techniques to examine information from 15 construction firms that are publicly traded on the Indonesia Stock Exchange during the period of 2020-2022. Multiple linear regression analysis was used to analyze the data and examine the correlation between profitability, capital intensity, sales growth, and tax avoidance represented by the effective tax rate(ETR). These findings highlight the need for stricter monitoring of asset-intensive firms, as they tend to exploit tax-saving opportunities. Policymakers should evaluate depreciation-related tax benefits to ensure fair tax contributions and introduce enhanced disclosure requirements for high-growth firms. Strengthening regulatory oversight can prevent aggressive tax planning and promote equitable tax compliance. Future research could explore the role of corporate governance and industry-specific tax incentives in shaping tax behavior. Expanding the analysis to other sectors and regions would provide a broader understanding of corporate tax strategies. Ultimately, this study underscores the importance of balancing tax efficiency with regulatory compliance to ensure fiscal sustainability and a fair tax system
Model Participatory Experiential Learning untuk Peningkatan Literasi Investasi Digital Aparatur Pemerintah Daerah Winarsih, Wiwin; Ekawarti, Yuni; Veronica, Aries; Alfiana, Yeni; Widyastuti, Sari Mustika; Yanti, Dwi
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 2 (2025): Desember
Publisher : Penerbit Goodwood

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Abstract

Purpose: This community service program aimed to enhance digital investment literacy among employees of the South Sumatra Provincial Communication and Information Office (Diskominfo), particularly millennials and Gen Z, through the application of the Participatory Experiential Learning (PEL) Approach. Methodology/approach: Findings indicate an overall improvement in digital investment literacy. Significant progress was observed in differentiating between fixed-income and growth-oriented instruments mean score 3.95 to 4.17 and in evaluating portfolio performance from score 3.73 to 4.17. Moderate improvements were found in investment horizon and risk awareness, whereas slight decreases occurred in linking welfare with investment capacity and aligning risk profiles with financial goals. Results/findings: The findings indicated a significant improvement in participants’ knowledge and skills. The average post-test scores were notably higher than pre-test scores, demonstrating enhanced understanding of financial management and confidence in selecting appropriate digital investment instruments such as mutual funds, stocks, and digital-based financial products. Conclusions: The PEL approach effectively improved digital investment literacy among young government employees by combining experiential and participatory learning. Limitations: The study was limited to 33 participants from a single institution, with effectiveness measured only through pre- and post-tests, and without longitudinal evaluation. Contribution: This program contributes to strengthening digital financial literacy capacity among government employees and provides an experiential learning-based model that may be replicated in similar institutions and communities.
Co-Authors Allehandro, Reza ARIES VERONICA Chitra, Febri Dedeh Kurniasih Dwi Yanti Dwi Yanti Dwi Yanti Dwiyanti Ekawarti, Yuni Erita Oktasari Khatarina Khatarina Mustika, Sari Putri Putri Rahmat, Nur Rimi Gusliana Mais Ririn Widyastuti Wulaningsih Sari Mustika Widyastuti Setiawati, Eta Summagat, Lia Wiwin Winarsih Wiwin Winarsih