Article Per Year (5 Year)
p-Index From 2020 - 2025
2.036
P-Index
This Author published in this journals
All Journal Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi Ekasakti Jurnal Penelitian dan Pengabdian (EJPP) Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan JURNAL TUNAS PENDIDIKAN Zadama: Jurnal Pengabdian Masyarakat Jurnal Penelitian dan Pengabdian Masyarakat Ekasakti Pareso Jurnal Akuntansi Jurnal Akademi Akuntansi Indonesia Padang Journal of Global Economic Research
YULIA SYAFITRI
Universitas Ekasakti Padang
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Mathematics Public Health Social Sciences Other

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 15 Documents
Search

 1   2 
PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Martha, Lidya; Sogiroh, Nur Ukhti; Magdalena, Maria; Susanti, Febsri; Syafitri, Yulia
Jurnal Benefita Vol 3, No 2 (2018): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi
Publisher : LLDIKTI Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.892 KB) | DOI: 10.22216/jbe.v3i2.3493

Abstract

The purpose of this study is to examine the affect of profitability and dividend policy toward the firm’s value on the bank companies which are listed in Indonesia Stock Exchange.The number of populations are all banks companies which are listed in Indonesia Stock Exchange. The sample was selected using purposive sampling method, and obtained sample of 30 companies. Data source is the annual report of banking companies taken through the official website of Indonesia Stock Exchange (www.idx.co.id). The test used multiple linear regression analysis using Eviews Program. Profitability proxy with Return On Equity, while dividend policy proxy with Dividend Payout Ratio. The result this study shows that profitability has positively and significantly effect to firm’s value, whereas dividend policy has negatively and insignificantly effect to firm’s value. Penelitian ini bertujuan untuk menguji pengaruh profitabilitas dan kebijakan dividen terhadap nilai perusahaan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Populasi penelitian adalah seluruh perusahaan perbankan yang terdaftar di BEI periode 2012 – 2016. Sampel dipilih menggunakan metode purposive sampling dengan kriteria sampel adalah Perbankan yang terdaftar di BEI dalam periode 2012 – 2016,  Perbankan yang memiliki laporan keuangan lengkap dalam periode 2012 – 2016, Perbankan yang membagikan deviden dalam periode 2012 – 2016, dan diperoleh sampel sebanyak 30 perusahaan. Sumber data adalah laporan keuangan tahunan perusahaan perbankan yang diambil melalui situs resmi Bursa Efek Indonesia (www.idx.co.id). Pengujian menggunakan analisis regresi linier berganda dengan alat bantu Program Eviews. Profitabilitas diukur dengan menggunakan Return On Equity, sedangkan kebijakan dividen diukur dengan Dividend Payout Ratio serta nilai perusahaan diukur dengan Price to Book Value. Hasil penelitian menunjukkan bahwa  variabel profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan kebijakan dividen berpengaruh negatif dan tidak signifikan  terhadap nilai perusahaan.
PENGARUH TEKANAN KETAATAN, KOMPLEKSITAS TUGAS, DAN PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN AUDIT YULIA SYAFITRI
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 1, No 2 (2016): Juli - Desember 2016
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v1i2.54

Abstract

The research theme is the financial and banking institutions. This study aims to analyze empirically about the effect of obedience pressure, complexity of task, and audit consideration of audit experience. Obedience pressure can arise from 3 different sources: private disturbance, external disturbance, and or disturbance from organization. Obedience pressure from the superior and audit experience can affect the type of mature judgment taken by an auditor. This study used a sample of 53 independent government auditors who worked at the Representative Audit Board of the Republic Of Indonesia Of West Sumatera Province. This study uses a questionnaire instrument pro­vided directly to the auditors by the researcher. The results of this study indicate that obedience pressure from the superior and audit experience can affect the audit judgment, while the complexity of task doesn’t affect the audit judgment significantly. The results of this study are expected used by the auditor to improve the professionalism continually in giving the appropriate considerations.
PENGARUH DIFERENSIASI KUALITAS AUDIT DAN KESULITAN KEUANGAN PERUSAHAAN TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK YULIA SYAFITRI
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 2, No 2 (2017): Juli - Desember 2017
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v2i2.112

Abstract

The theme of the article is the banks and financial institutions. This research aimed to obtain empirical evidence of the differentiation of audit quality, financial distress and audit opinion to audit switching. This research was using samples of manufacturing industry. The companies were listed on The Indonesian Stock Exchange in 2011-20151. Based on method purposive sampling, research samples total are 175 financial statements. Hypothesis in this research used logistic regression 19. This research indicated that financial distress had significant influencing on the audit switching. Financial distress had significant value 0.007 below 0.05. The differentiation of audit quality did not have significant a value is 0,392 larger than 0,05. The result is the differentiation of audit quality did not have significant influencing on the audit switching. Future studies may consider using the research object of all companies listed on the Stock Exchange, so that it can be seen as a valid generalization theory. Measurement of the variables in the differentiation of audit quality further research should be more accurate, not only see from displacement class or reputation KAP Brand Name undertaken by the clients of the Big Four.
ANALISIS REAKSI INVESTOR TERHADAP PENGUMUMAN NAIK TURUNNYA DIVIDEN DI BURSA EFEK INDONSESIA: (Studi Kasus: Pada Sektor Industri Barang Konsumsi Sub Sektor Rokok) Meri Dwi Anggraini; Dica Lady Silvera; Yulia Syafitri
Ekasakti Jurnal Penelitian dan Pengabdian Vol. 3 No. 1 (2022): (EJPP) Ekasakti Jurnal Penelitian & Pegabdian (November 2022 - April 2023)
Publisher : LPPM Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/ejpp.v3i1.783

Abstract

Penelitian ini dilakukan untuk menguji ada tidaknya reaksi investor disekitar pengumuman dividen naik dan turun pada perusahaan manufaktur subsektor Rokok. Untuk menganalisis ada tidaknya reaksi investor di gunakan abnormal return sebagai indikatornya. Untuk membandingkan ada tidaknya perbedaan abnormal return sebelum dan setelah pengumuman dividen baik untuk dividen naik dan dividen turun digunakan metode one sample t-test. Hasil pengujian terhadap reaksi pasar dengan abnormal return pada pengumuman dividen turun selama event windows tidak adanya perubahan reaksi pasar yang signifikan terhadap pengumuman dividen naik baik sebelum maupun sesudah pengumuman dengan tingkat sig.two-tailed > 0,05. Hasil menunjukan pengumuman dividen bukan hal informasi yang sensitif bagi investor. Penelitian ini bertolak belakang dengan dividend signalling theory, Penelitian ini didukung oleh irrelevance theory. Pada penelitian ini yang menjadi gambaran bahwa efesiensi pasar modal setengah kuat tidak terwujud, karena asumsi pasar modal setengah kuat bukan hanya mencerminkan harga-harga diwaktu lalu, tetapi juga informasi yang dipublikasikan.
Pelatihan Pemanfaatan Limbah Plastik Pada Kelompok Wanita Tani Bunga Tanjung Sejahtera Di Koto Panjang Ikua Koto Padang Sunreni Sunreni; Danyl Mallisza; Teti Chandrayanti; Yulia Syafitri; Nova Begawati; Rice Haryati
Educativo: Jurnal Pendidikan Vol 1 No 1 (2022): Zadama: Jurnal Pengabdian Masyarakat
Publisher : PT. Marosk Zada Cemerlang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (870.282 KB) | DOI: 10.56248/zadama.v1i1.15

Abstract

Kelompok Wanita Tani (KWT) Bunga Tanjung Sejahtera merupakan kelompok wanita yang didirikan 6 bulan yang lalu yang memiliki berbagai program dalam kegiatannya yaitu seperti program sayuran, program buah-buahan, program senam dan juga ada program bank sampah.  KWT berupaya meningkatkan sumber daya anggotanya melalui berbagai kegiatan yang bermanfaat bukan hanya untuk anggotanya saja, tapi juga untuk seluruh anggota keluarganya yang terdiri dari suami dan juga anak-anaknya. Pemberdayaan KWT dilakukan melalui berbagai kegiatan guna meningkatkan ketrampilan anggotanya, baik melalui kegiatan pertaniaan dan non pertanian. KWT Bunga Tanjung Sejahtera  terletak di RW 08 Kelurahan Koto Panjang Ikua Koto (KPIK), Kecamatan Koto Tangah, Kotamadya Padang. Pada masa Pasca Pandemi Covid-19, aktifitas masyarakat semakin mulai meningkat termasuk pada KWT Bunga Tanjung Sejahtera. Limbah plastik yang merupakan botol bekas minuman air mineral banyak ditemui dan merupakan sampah yang sukar terurai. Padahal limbah pastik tersebut dengan sedikit sentuhan ketrampilan, inovasi dan kreatifitas dapat dimanfaatkan menjadi barang berguna seperti hiasan, pot tanaman, dan lain sebagainya. Berdasarkan hal tersebut, maka pihak ketua kelompok berupaya agar ketrampilan anggota KWT Bunga Tanjung Sejahtera dapat ditingkatkan dan limbah plastik dapat di daur ulang menjadi benda yang berguna, sehingga dapat mengisi kegiatannya lebih produktif dan bermanfaat untuk kesejahteraan keluarga. Peningkatan ketrampilan  bisa juga dijadikan salah satu alternatif untuk menambah pendapatan atau uang saku mereka sehingga bisa meningkatkan kesejahteraan keluarganya masing-masing.
Pendampingan Penyusunan Harga Pokok Produksi Hasil Pengolahan Limbah Kain dalam Meningkatkan Perekonomian Kelompok Wanita Tani Salimah di Nagari Sungai Abang Kecamatan Lubuk Alung Yulia Syafitri; Rina Asmeri; Meri Yani; Dica Lady Silvera; Meri Dwi Anggraini; Rizka Hadya; Delvianti Delvianti; Andre Bustari
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 1 (2024): February 2024
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v2i1.231

Abstract

The aim of providing assistance to the community is to improve the skills of craftsmen in making products from fabric waste as well as preparing the cost of production of handicraft products. The method of community service is education with a lecture, discussion and practical work approach. The results obtained from this outreach activity are an increase in the digital knowledge and skills of KWT Salimah members regarding calculating the cost of production and the selling price of the production they produce. It is also hoped that this service will help them to care more about and protect the environment from pollution, especially from fabric waste and can also improve their skills by utilizing fabric scraps that are no longer usedabric waste and can also improve their skills by utilizing fabric scraps that are no longer used.
PENERAPAN MODEL MIND MAPPING TERHADAP PEMBELAJARAN TEKS EKSPLANASI PADA PESERTA DIDIK KELAS XI SMA LABORATORIUM UPGRIS TAHUN 2022/2023 Syafitri, Yulia; Budiawan, Raden Yusuf Sidiq; Kurniawan, Latif Anshori
Jurnal Tunas Pendidikan Vol. 6 No. 1 (2023): JURNAL TUNAS PENDIDIKAN
Publisher : LPPM Universitas Muhammadiyah Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/pgsd.v6i1.1243

Abstract

The purpose of the study was to describe the application of the Mind Mapping model in learning explanatory texts for class IX students of SMA Laboratorium UPGRIS in the 2022/2023 academic year. This study uses a mixed method. Test and non-test techniques were used to collect research data and data were analyzed using triangulation techniques. Presentation of research data using formal and informal techniques. The results of the study showed that the Mind Mapping model can be applied to learning explanatory texts for class IX students of SMA Laboratorium UPGRIS in the 2022/2023 academic year. Based on the test results, the average pretest score was 66.62 and the average posttest was 78.22, from the test results there was an increase in students' explanatory text learning outcomes by 12.34%. Based on the results of observations and distribution of questionnaires to students and educators, the findings of the study showed that the Mind Mapping learning model can be used in learning explanatory texts because it can improve students' abilities in compiling explanatory texts, encourage students' involvement in learning to be more active, increase students' creativity in thinking, make it easier for students to understand the subject matter of explanatory texts and can improve students' learning outcomes in explanatory texts. This is evidenced by the activeness of students when participating in learning and the increase in the average value of explanatory texts produced by students.  
Pengaruh Ukuran Perusahaan, Solvabilitas dan Laba Rugi Terhadap Audit Delay pada Perusahaan Menufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2020 Lase, Yuli Rista; Syafitri, Yulia; Ayu Putri, Sri Yuli
Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 2 (2024): Ekasakti Pareso Jurnal Akuntansi (April 2024)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v2i2.1062

Abstract

This study aims to examine the effect of firm size, solvency and profit and loss on audit delay in manufacturing companies listed on IDX  for the 2019-2020 period. The population of this study consisted of 175 manufacturing companies listed on the Stock Exchange and the sampling method using purposive sampling. With this method, a sample of 26 companies was obtained with an observation period of 2 years (2019-2020) so that the number of observations was 52. The audit delay variable was measured by the date of issue of the financial statements minus the date of issue of the auditor's report, the size of the company was measured by Ln total assets, solvency is measured by using debt to asset ratio and profit and loss is measured by Ln value of profit and loss. The data used in this research is quantitative data. The data collection technique used in this research is the documentation method and the internet web. The data analysis technique used multiple linear regression analysis. The results showed that: 1) firm size had a significant effect on audit delay, 2) solvency had a significant effect on audit delay, 3) profit and loss had no significant effect on audit delay, 4) firm size, solvency and profit and loss simultaneously had a significant effect on audit. Delay.
Pengaruh Penerapan dan Sosialisasi Pajak Umkm Berdasarkan Peraturan Pemerintah No 23 Tahun 2018 Terhadap Tingkat Kepatuhan Wajib Pajak (Studi Kasus Pelaku UMKM di Kelurahan Purus, Kecamatan Padang Barat, Kota Padang) Savitri, Frazella; Syafitri, Yulia; Bustari, Andre
Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 3 (2024): Ekasakti Pareso Jurnal Akuntansi (Juli 2024)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v2i3.1092

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis 1). Pengaruh Penerapan Peraturan Pemerintah Nomor 23 Tahun 2018 secara parsial Terhadap Tingkat Kepatuhan Wajib Pajak di Kelurahan Purus. 2). Pengaruh Sosialisasi Perpajakan secara parsial Terhadap Tingkat Kepatuhan Wajib Pajak di Kelurahan Purus. 3). Untuk mengetahui Bagaimana Pengaruh Penerapan dan Sosialisasi Peraturan Pemerintah Nomor 23 Tahun 2018 secara simultan Terhadap Tingkat Kepatuhan Wajib Pajak di Kelurahan Purus. Jenis penelitian yang digunakan pada penelitian ini adalah penelitian kuantitatif. Metode pengumpulan data dilakukan dengan wawancara (interview), kuesioner dan dokumentasi. Populasi dalam penelitian ini adalah 123 orang dan sampel 53 orang. Meode penelitian adalah analisis deskriptif, analisis regresi linear berganda, serta uji hipotesis dengan uji-t dan uji-F. Hasil Penelitian 1). Penerapan Pajak UMKM Berdasarkan Peraturan Pemerintah Nomor 23 Tahun 2018 Berpengaruh Positif Dan Signifikan Terhadap Tingkat Kepatuhan Wajib Pajak. 2) Sosialisasi Pajak UMKM Berdasarkan Peraturan Pemerintah Nomor 23 Tahun 2018  Berpengaruh positif Dan tidak Signifikan Terhadap Tingkat Kepatuhan Wajib Pajak. 3) Penerapan Dan Sosialisasi Pajak UMKM Berdasarkan Peraturan Pemerintah Nomor 23 Tahun 2018 Berpengaruh Positif Dan Signifikan Terhadap Tingkat Kepatuhan Wajib Pajak.
Pengaruh Sales Growth, Tax Planning, dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia tahun 2019-2021) Handa Riska, Lidya; Syafitri, Yulia; Yani, Meri
Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 3 (2024): Ekasakti Pareso Jurnal Akuntansi (Juli 2024)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v2i3.1115

Abstract

Earnings Management is the process of taking certain deliberate steps within the limits of generally accepted accounting principles to produce the desired level of reported profits. The data used in this research is secondary data from financial report data of Basic Manufacturing and Chemical companies listed on the Indonesia Stock Exchange. The sample in this study consisted of 13 companies that were consistent in reporting financial reports and had been selected using several sample observation criteria. The sample selection method is using purposive sampling, namely a sampling method with certain criteria. The analytical method used is Multiple Linear Analysis and Coefficient of Determination. The hypothesis testing method in this research uses the t-test and F-test. The results of this research show that the Sales Growth variable shows a t-count value of 1.783. The significance level shows 0.005 which is smaller than the significance level of 0.004. This means that H1 is accepted and it can be concluded that Sales Growth independently has a significant effect on Profit Management.
Co-Authors Andre Bustari Ardiany, Yuli Ayu Putri, Sri Yuli Budiawan, Raden Yusuf Sidiq Danyl Mallisza Delvianti Dica Lady Silvera Febri Sandy Putra Handa Riska, Lidya Iriansyah, Deril Lase, Yuli Rista Latif Anshori Kurniawan, Latif Anshori Magdalena, Maria Maiyuni, Lidiya Martha, Lidya Meri Dwi Anggraini Meri Yani Nova Begawati Novi Yanti Putri, Maharani Meiliana Putri, Sri Yuli Ayu Rice Haryati Rina Asmeri, Rina Rizka Hadya Saputri, Shicilya Savitri, Frazella Sogiroh, Nur Ukhti Sunreni Susanti, Febsri Sutardjo, Agus Teti Chandrayanti Yani, Meri