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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Assets : Jurnal Ekonomi, Manajemen dan Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis EKSPANSI Jurnal Manajemen Indonesia JURNAL MANAJEMEN Jurnal Mitra Manajemen SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JIA (Jurnal Ilmiah Akuntansi) Asia Pacific Fraud Journal Kajian Akuntansi Jurnal Proaksi ACCOUNTHIK : Journal of Accounting and Finance Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi The Indonesian Journal of Accounting Research Abdimasku : Jurnal Pengabdian Masyarakat Jurnal Ekuilnomi Akrab Juara : Jurnal Ilmu-ilmu Sosial STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Disrupsi Bisnis Mediastima Jurnal Akuntansi Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Indonesia Sosial Teknologi eProceedings of Management Mutiara: Jurnal Penelitian dan Karya Ilmiah E-JURNAL AKUNTANSI
Annisa Nurbaiti
Universitas Telkom
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN Sari, Anisa Mustika; Tugiman, Hiro; Nurbaiti, Annisa
EKSPANSI Vol 8, No 2 (2016)
Publisher : Politeknik Negeri Bandung

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Abstract

Abstract: This research aimed to determine the effect of good corporate governance which consisit of bord of commissioner, independent commissioner and audit committee, and size firm, on firm performace measured by Altman Z-Score, either simultaneously or partialliy.This research is descriptive verification and causality research. Unit analysis that used in this research is non manufacturing BUMN. This research using sampel data which chosen through purposive sampling technique and there are 12 firms during six years, from 2010 to 2015. This research using panel data regression analysis technique.The result shows that simultaneously, board of commissioner, independent commissioner, audit committee, and firm size have effect on firm performance. Partially, board of commissioner has positive effect on firm performance. Independent commissioner has no effect on firm performance. Audit committee has positive effect on firm performance, and firm size has no effect on firm performance. Keywords: Good Corporate Governance, Firm Size, Altman Z-Score
PENGARUH INDEPENDENSI AUDITOR DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT (Studi Kasus Pada Kantor Akuntan Publik di Wilayah Bandung) Wahyuni, Nadya Dwi; Tugiman, Hiro; Nurbaiti, Annisa
EKSPANSI Vol 8, No 1 (2016)
Publisher : Politeknik Negeri Bandung

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Abstract: The audit report produced by an auditor must be quality because audit report is share to the users of financial statement such as shareholders and investor as one basic for decision making. The users of financial statement expect the public accountant profession conduct independent and impartial assessment of the information presented by the company management in the financial statements. But in the practice there are many cases involving public accountant that impact on doubted the quality of audit. The population in this research is the all audiotrs who work at KAP in Bandung. The sample in this research is 54 auditors with using convenience sampling method. Data were analyzed using multiple regression linear. The result of this research provide empirical evidence that simultaneously variable of auditor’s independency and time budget pressure have a significant effect on audit quality. In partially variable of auditor’s independency and time budget pressure with positive direction have a significant effect on audit quality. Keywords: Auditor’s Independency, Time Budget Pressure, Audit Quality
PENGARUH BOOK TAX DIFFERENCES DAN ALIRAN KAS OPERASI TERHADAP PERSISTENSI LABA S, Azzahra Salsabiila; Pratomo, Dudi; Nurbaiti, Annisa
Jurnal Akuntansi Vol 20, No 2 (2016): May 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (183.781 KB) | DOI: 10.24912/ja.v20i2.61

Abstract

Persistensi laba merupakan salah satu komponen dari kualitas laba. Penelitian ini bertujuan untuk mengetahui pengaruh book tax differences dan aliran kas operasi terhadap persistensi laba. Variabel book tax differences diproyeksikan dengan variabel perbedaan permanen dan perbedaan temporer akibat dari perbedaan kebijakan akuntansi dan fiskal. Populasi dalam penelitian ini adalah perusahaan manufaktur sub sektor food and beverageyang terdaftar di BEI tahun 2010 sampai 2014. Teknik pemilihan sampel menggunakan purposive sampling dan diperoleh 15 perusahaan yang disertakan dengan kurun waktu 5 tahun sehingga didapat 75 sampel yang diobservasi. Metode analisis data dalam penelitian ini adalah regresi data panel dengan menggunakansoftware Eviews 8.0.Hasil penelitian menunjukan bahwa Perbedaan Permanen, Perbedaan Temporer dan Aliran Kas Operasisecara simultan berpengaruh signifikan terhadap Persistensi Laba. Sedangkan secara parsial Perbedaan Permanen, Perbedaan Temporer tidak berpengaruh terhadap Persistensi Laba danAliran Kas Operasiberpengaruh signifikan dengan arah positif terhadap Persistensi Laba. Berdasarkan hasil penelitian, maka untuk menilai kinerja perusahaan selain menggunakan laba, investor dan pihak lain dapat menggunakan aliran kas operasi sebagai alternatif lain yang menunjukkan performa perusahaanEarning persistence is a component of Earning quality. This research aims to determine the effect of book tax differences and operating cash flow toward earning persistence. Book tax differences variable is projected with permanent difference and temporary difference variable because of the differences between accounting and fiscal policy. The population in this study are food and beverage sub sector manufacturer companies listed on Indonesia stock exchange during 2010 to 2014. The sample selection technique used is purposive sampling and 15 companies that are included within five-years period in order to get 75 samples were observed. The method of data analysis used in this research is panel data regression using the software Eviews 8.0. The results showed that the Permanent Differences, Temporary Differences and Operating Cash Flow have simultaneously significant effect on earning persistence. While partially Permanent Difference, Temporary Difference did not have any affect on Earning Persistences and Operating Cash Flow significantly affects the Earning Persistence in a positive direction. Based on the results, beside using Earnings, investors and other parties can use operating cash flows as an alternative to evaluate the performance of the company
The selection of public transportation modes in industrial era 4.0 Prabowo, Faizal Haris Eko; Rustendi, Endang; Nurbaiti, Annisa
JURNAL MANAJEMEN Vol 12, No 1 (2020)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.319 KB) | DOI: 10.29264/jmmn.v12i1.6111

Abstract

Industrial Revolution 4.0 opens opportunities as well as challenges for an industry, the opportunity is to develop market share to be broader with the internet while the challenges are conventional methods that need to be changed to become easier because of the needs of consumers to keep up with the times. These changes have an impact on the economic field, especially business. Not only globally, Indonesia also experienced a lifestyle change in consuming products and services that are currently not free from the use of internet platforms. Transportation services are currently one of the industries that are undergoing rapid changes. The reduced interest of passengers using conventional transportation has caused transportation modes to lose the market share that they have had for a long time, which also has an impact on the sales they get. The purpose of this study is to analyze the decision to use public transportation modes by millennial generation passengers. This study used a survey method and case study design with a qualitative approach. The population and sample in this study are consumers using public transport services aged 18-37 years or millennial generations. The results of this study explain that millennial passengers prefer online transportation modes than conventional transportation modes. If conventional transportation wants to remain competitive in this industry, they are likely to need to cooperate with the private sector as well as the government as a regulator by making rival applications as a competitive advantage.
Pengaruh Ukuran Perusahaan, Konsentrasi Kepemilikan, Reputasi Auditor dan Risk Management Committee terhadap Pengungkapan Enterprise Risk Management Fayola, Desak Nyoman Wiona Budi; Nurbaiti, Annisa
Jurnal Ilmiah Akuntansi Vol 5, No 1: Juni 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i1.23090

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This study aims to examine the effect of firm size, ownership concentration, auditor’s reputation and risk management committee on the disclosure of enterprise risk management in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018. The sample selection technique used is puposive sampling and acquired 41 banking companies in the 2015-2018 so that the total sample used in this study are 164 samples. The data analysis method used is multiple linear regression analysis using Eviews version 10. The results found that simultaneous firm size, ownership concentration, auditor’s reputation, and risk management committee influence the disclosure of enterprise risk management. Based on partial testing, firm size has a positive effect and ownership concentration negatively influences the disclosure of enterprise risk management. 
PENGARUH AUDIT TENURE, UKURAN PERUSAHAAN, SPESIALISASI AUDITOR DAN LEVERAGE TERHADAP KUALITAS AUDIT (STUDI PADA PERUSAHAAN INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017) Rizkiani, Nadia Meida; Nurbaiti, Annisa
Aksara Public Vol 3 No 2 (2019): Mei (2019)
Publisher : EDUTECH CONSULTANT

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Abstract

In this study we will measure the audit tenure, company size, auditor specialization and leverage on audit quality in infrastructure, utilities and transportation companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017. In this study, the data used was obtained from the financial statements of each company. The population in this study are infrastructure, utilities and transportation companies listed on the Indonesia Stock Exchange. The technique used in the sample selection was purposive sampling and obtained as many as 36 companies with the research period, namely in 2013-2017. The method used for data analysis in this study is logistic regression analysis using SPSS version 25. The results of the study show that simultaneous audit tenure, company size, auditor specialization, and leverage positively influence audit quality. While partially the results show that audit tenure and leverage have no effect on audit quality. However, company size and auditor specialization have a positive influence on audit quality.
PENGARUH UKURAN PERUSAHAAN, FINANCIAL DISTRESS, PROFITABILITAS, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016) Tammy Rizkillah, Sudiyanti; Nurbaiti, Annisa
Jurnal Akrab Juara Vol 3 No 3 (2018)
Publisher : Yayasan Akrab Pekanbaru

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Abstract

A going concern audit opinion is an opinion given by the auditor if the company can not maintain the survival of an entity. A going concern audit opinion can be used as an early warning for users of financial statements to avoid mistakes in decision making. Issuance of going concern audit opinion will affect the loss of public confidence in corporate image and company management. This will affect the sustainability of the business going forward. This study aims to determine the variable size of the company, financial distress, profitability, and previous year audit opinion. The object of research used is mining sector companies period 2012-2016. The sample selection technique used purposive sampling and obtained sample of 135 research samples from 27 companies. Data analysis model used in this research using panel data regression analysis technique using SPSS 20 software. The result of this research indicate that firm size variable have a significant positive effect on giving of going concern audit opinion, profitability have a significant negative effect to giving going concern audit opinion, while financial distress and previous year audit opinion have no significant effect on giving going concern audit opinion.. Key word: Company size, financial distress, profitability, previous year audit opinion and audit opinion going concern.
FRAUD DIAMOND ANALYSIS IN DETECTING FRAUDULENT FINANCIAL STATEMENT Annisa Nurbaiti; Nuraini Suatkab
Jurnal Manajemen Indonesia Vol 19 No 2 (2019): Jurnal Manajemen Indonesia
Publisher : Fakultas Ekonomi dan Bisnis, Telkom University.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jmi.v19i2.1922

Abstract

Fraudulent financial statement is the least common fraud but has the greatest loss of impact compared to other types of fraud. This certainly can make mistakes in terms of decision making. This study aims to analyze fraudulent financial statements in the perspective of diamond fraud in the form of pressure, opportunity, rationalization, and capability. The number of samples is 175 consisting of 35 property, real estate and building construction companies listed on the Indonesia Stock Exchange in 2013-2017. The results showed that financial stability, external pressure, financial targets, the nature of industry, ineffective monitoring, change in auditors, audit opinion, change in director simultaneously influence the fraudulent financial statement. Partially, financial targets, nature of industry, ineffective monitoring has a significant positive effect on fraudulent financial statements while financial stability, external pressure, change in auditors, audit opinions, and change in director have no effect on fraudulent financial statements. Keywords—Pressure, Opportunity, Rationalization, Capability, Fraudulent Financial Statement. AbstrakKecurangan laporan keuangan merupakan kecurangan yang paling jarang terjadi namun memiliki dampak kerugian yang paling besar dibanding jenis kecurangan lainnya. Hal ini tentu dapat membuat kekeliruan dalam hal pengambilan keputusan. Penelitian ini bertujuan menganalisis fraudulent financial statement dalam perspektif fraud diamond berupa pressure, opportunity, rationalization, dan capability. Teknik purposive sampling merupakan teknik pengambilan sampel yang digunakan, dimana diperoleh 175 sampel yang terdiri dari 35 perusahaan properti, real estate, dan konstruksi bangunan yang terdaftar di BEI tahun 2013-2017. Analisis regresi data panel merupakan metode analisis yang digunakan dalam penelitian ini dengan menggunakan software berupa EVIEWS 9. Lebih lanjut, hasil penelitian menunjukkan bahwa secara simultan variabel independen yakni financial target, external pressure, financial stability, nature of industry, ketidakefektifan pengawasan, change in auditor, audit opinion, change in director berpengaruh terhadap fraudulent financial statement. Sedangkan secara parsial, variabel financial target, nature of industry, ketidakefektifan pengawasan memiliki pengaruh positif signifikan terhadap fraudulent financial statement dan untuk variabel external pressure, financial stability, change in auditor, audit opinion, dan change in director tidak memiliki pengaruh terhadap fraudulent financial statement. Kata Kunci—Pressure, Opportunity, Rationalization, Capability, Fraudulent Financial Statement.ement
ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI STANDAR AKUNTANSI “PEMERINTAHAN” BERBASIS AKRUAL PADA PEMERINTAH KOTA BANDUNG Tyas Ninditha Arih; Sri Rahayu; Annisa Nurbaiti
Jurnal Manajemen Indonesia Vol 17 No 1 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Telkom University.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (949.152 KB) | DOI: 10.25124/jmi.v17i1.864

Abstract

Setelah dikeluarkannya PP No. 71 tahun 2010, pemerintah khususnya pemerintah daerah wajib menerapkan SAP berbasis akrual selambat-lambatnya 5 tahun, yaitu di tahun 2015. Namun, hingga saat ini masih banyak instansi yang belum melaksanakan sepenuhnya. Ada berbagai faktor yang mempengaruhi kesiapan pemerintah dalam menerapkan SAP berbasis akrual. Tujuan penelitian ini adalah untuk mengetahui faktor-faktor yang mempengaruhi kesiapan pemerintah dalam implementasi SAP berbasis akrual ini antara lain Kualitas SDM, Perangkat Pendukung, dan Gaya Kepemimpinan khususnya pada Pemerintah Kota Bandung. Metode yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan aplikasi statistik data SPSS 20.0. Populasi dalam penelitian ini adalah Satuan Kerja Perangkat Daerah (SKPD), penetapan sampel dengan menggunakan sampling sensus. Hasil penelitian menunjukan bahwa Kualitas SDM dan Perangkat Pendukung secara parsial berpengaruh signifi kan dengan arah yang positif, sedangkan Gaya Kepemimpinan tidak berpengaruh terhadap Implementasi SAP Berbasis Akrual pada Pemerintah Kota Bandung. Namun, secara simultan Kualitas SDM, Perangkat Pendukung, dan Gaya Kepemimpinan berpengaruh signifi kan terhadap Implementasi SAP Berbasis Akrual pada Pemerintah Kota Bandung.
Faktor-faktor Penentu Keberhasilan Implementasi Enterprise Resource Planning UKM di Bandung Rafly Alvin Hidayat; Sri Rahayu; Annisa Nurbaiti
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 7 No 2 (2017): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/.v7i2.3956

Abstract

Keberhasilan implementasi sistem ERP dapat memberikan peningkatan dalam hal efektivitas dan efisiensi operasi bisnis pada perusahaan. Di sisi lain, proyek implementasi sistem ERP pada UKM merupakan proyek yang berisiko tinggi dengan ancaman kebangkrutan jika gagal dalam pelaksanaannya. Maka dari itu, perlu dilakukan analisis awal mengenai faktor-faktor kritis yang dapat meningkatkan keberhasilan dari proses implementasi sistem ERP. Variabel independen pada penelitian ini adalah dukungan manajemen puncak, proyek manajemen yang efektif, business process reengineering (BPR), pemilihan hardware dan software, pendidikan dan pelatihan, serta dukungan vendor. Variabel dependen penelitian ini adalah keberhasilan implementasi ERP. Penelitian ini bertujuan untuk mengetahui pengaruh CSF terhadap keberhasilan implementasi ERP pada UKM Fashion di Bandung yang terdaftar di Kamar Dagang Industri Bandung. Metode penelitian yang digunakan adalah analisis regresi berganda, dengan teknik survey dimana keseluruhan populasi dijadikan sampel objek penelitian. Dengan menggunakan sampel sensus, diperoleh 34 responden sebagai pengguna ERP. Data diperoleh menggunakan instrumen penelitian berupa kuesioner. Hasil penelitian secara simultan menunjukkan bahwa terdapat pengaruh yang signifikan antara faktor-faktor kunci terhadap keberhasilan implementasi. Sedangkan secara parsial faktor dukungan manajemen puncak, proyek manajemen yang efektif, business process reengineering, pemilihan hardware dan software, dukungan vendor tidak berpengaruh. Namun faktor pendidikan dan pelatihan berpengaruh terhadap keberhasilan implementasi ERP.
Co-Authors Adriaan Togudo Cipta Ajeng Luthfiyatul Farida Ali Riza Fahlevi Amalia Nur Alfiani Anisa Mustika Sari Anisa Mustika Sari, Anisa Mustika Annisa Dida Ramadhani Annisa Marwa Annisa, Hanif Khoti Anselma Saragih Arif Partono Prasetio Artanti, Nailah Arthami, Azka Asri, Putri Nur Azzahra Salsabiila S Bhagaskara, Muhammad Rakha Bunga Yohanna Eklesia Cesis Rahmi Afina Triani Daffa Raiza Herlambang Deannes Isynuwardhana Deliana, Cindy Benedicta Desak Nyoman Wiona Budi Fayola Difa Raiza Herlambang Dillak, Vaya Juliana Dini Wahjoe Hapsari Dita Kezia Diva Vania, Emeralda Dudi Pratomo Dwi Urip Wardoyo Endang Rustendi Erlangga Prakasa Faisal, Andri Fathia Kurnia Muliana Fattah, Faisal Fayola, Desak Nyoman Wiona Budi Febrial Pratama Feyzar Alif Akbar Hani Gita Ayuningtias Haniifah, Selvia Nur Hanindyasari, Arinta Hiro Tugiman Hiro Tugiman Hiro Tugiman, Hiro Junita, Indira Khairunnisa Kurnia Kurnia Maulid Ulil Barkah Ulil Mayasha, Efiearly Miftah Kamal Nuriyanto Muhammad Aria Gymnastiar Muhammad Fajar Nababan, Supriadi Nabilah Alyani Thayeb Nadya Dwi Wahyuni Nadya Dwi Wahyuni, Nadya Dwi Nuraini Suatkab Prabowo, Faizal Haris Eko Pratama, Febrial Qadli, Faruq Rachmat Firdaus Rachmawati, Nurul Aulia Raden Mohamad Herdian Bhakti Rafly Alvin Hidayat Rahayu, Meidina Putri Rahmadani, Rafiansyah Ramadhan, Muhammad Riza Ratih Hendayani Rizkiani, Nadia Meida Ruri Octari Dinata Rustendi, Endang Ryan Ramadhan Ferdiawan Rynalda, Diana S, Azzahra Salsabiila Saragih, Anselma Sari, Shella Permata Selvia Nur Haniifah Setiadi Setiadi Siska Ditya Mei Yanti Siska P Yudowati SRI RAHAYU Sri Rahayu Sudiyanti Tammy Rizkillah Syamsul Arifin Tammy Rizkillah, Sudiyanti Taqia, Azzahra Luciana Thayeb, Nabilah Alyani Thoi'ah, Naada Tri Utami Lestari Tsania Jaza Safara Tyas Ninditha Arih Utami, Ni Made Dinda Savitri Wahdan Arum Inawati Wiwik Sundari Wiwin Aminah Yunita Pratiwi Yusuf, Fernanda Andrian