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All Journal Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Journal of Creative Power and Ambition (JCPA) Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab Jurnal Pengabdian dan Inovasi Masyarakat
Dyah Shinta Kusumaningtyas
Universitas Pertiwi
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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Pengaruh Ukuran Perusahaan Dan Financial Leverage Terhadap Cost Of Equity Stefania Sura Masan; Dyah Shinta Kusumaningtyas; Sopian Sopian
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.4912

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Ukuran Perusahaan terhadap Cost Of Equity, seberapa besar pengaruh Finansial Leverage terhadap Cost Of Equity dan seberapa besar pengaruh Ukuran Perusahaan dan Finansial Leverage secara bersama-sama terhadap Cost Of Equity pada perusahaan Sektor Infrastruktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020-2022. Data penelitian ini diambil dari situs resmi BEI di www.idx.co.id.Metode penelitian ini menggunakan metode kuantitatif yang menggunakan dua variabel bebas yaitu ukuran perusahaan dan finansial leverage dan satu variabel terikat yaitu cost of equity. Uji yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian ini menunjukkan bahwa Ukuran Perusahaan secara parsial tidak berpengaruh terhadap cost of equity. Finansial leverage secara parsial tidak berpengaruh terhadap cost of equity. Ukuran Perusahaan dan Finansial Leverage secara simultan tidak berpengaruh terhadap cost of equity.
Pengaruh Ukuran Perusahaan, Financial Leverage, Dan Asimetri Informasi Terhadap Cost Of Equity Putri Sari Sanjaya; Dyah Shinta Kusumaningtyas; Herlina Littu
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.4913

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh yang signifikan dari ukuran perusahaan , financial leverage, dan asimetri informasi, terhadap cost of equity pada perusahaan sektor teknologi yang terdaftar di bursa efek indonesia ( BEI ) tahun 2021-2023 data penelitian ini di ambil dari situs resmi BEI di www.idx.co.id. Hasil penelitian ini menunjukan bahwa Ukuran perusahaan tidak memiliki pengaruh yang signifikan terhadap cost of equity, ini menunjukkan bahwa semakin tinggi leverage, semakin tinggi pula cost of equity yang harus ditanggung Perusahaan Asimetri informasi berpengaruh negatif dan signifikan terhadap cost of equity. Hasil analisis dengan nilai signifikansi 0,013 menunjukkan bahwa peningkatan asimetri informasi dapat mengurangi biaya ekuitas. Pengungkapan sukarela memiliki pengaruh positif dan signifikan terhadap cost of equity. Nilai signifikansi 0,025 menunjukkan bahwa semakin tinggi pengungkapan sukarela, semakin tinggi pula cost of equity. Sedangkan secara simultan ukuran perusahaan, financial leverage, asimetris informasi dan pengungkapan sukarela berpengaruh terhadap cost of equity.
Analisis Penerapan Akuntansi Pajak Pertambahan Nilai CV Armada Jaya Dan Kepatuhan Pelaporan PPN Pada Tahun 2022 Dan 2023 Eis Cempakawati; Dyah Shinta Kusumaningtyas; Sopian Sopian
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.4927

Abstract

Penghitungan, penyetoran, dan pelaporan PPN merupakan kewajiban perusahaan yang telah dikukuhkan sebagai Pengusaha Kena Pajak (PKP). CV Armada Jaya telah di kukuhkan sebagai PKP sejak tanggal 20 Januari 2020.Metode penelitian ini menggunakan metode Kualitatif Deskriptif yang akan memberikan gambaran mengenai data perusahaan yang berhubungan dengan perhitungan, penyetoran dan pelaporan Pajak Pertambahan Nilai (PPN) pada CV Armada Jaya pada tahun 2022 dan 2023. Hasil dari penelitian bahwa CV Armada Jaya dalam perlakuan akuntansi pajak pertambahan nilai menunjukan dengan adanya perubahan tarif 10% menjadi 11% terjadi kekeliruan dalam perhitungan PPN Pada masa April 2022. Kemudian untuk pengkreditan yang dilalukan di masa Mei 2022 terjadi kekeliruan dalam mengkompensasikan di SPT MASA PPN Mei 2022 .Dan untuk pembayaran dan pelaporan dalam periode 2022 dan 2023 sudah sesui dengan UU Perpajakan yang tertera dalam Undang-Undang No.42 Tahun 2009 pasal 15A ayat 2)
EVALUASI KINERJA KEUANGAN MENGGUNAKAN METODE DUPONT ANALYSIS Dyah Shinta Kusumaningtyas; Novy Duwi Yanti; Joelianti Dwi Supraptiningsih
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 13 No 1 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v13i1.1399

Abstract

The rapid development of globalization has driven increasingly tight competition in the business world, including in the cosmetics and household needs sub-sectors listed on the Indonesia Stock Exchange (IDX). In the midst of these conditions, efficient financial management is an important factor in maintaining competitiveness and business sustainability. This study aims to evaluate the financial performance of companies in the cosmetics and household needs sub-sector for the period 2020–2024 using the DuPont Analysis method, which includes the Net Profit Margin (NPM), Total Asset Turnover (TATO), Return on Investment (ROI), and Return on Equity (ROE) ratios. The research method used is descriptive quantitative with a documentation approach to the annual financial reports of seven sample companies, namely PT Mustika Ratu Tbk, PT Martina Berto Tbk, PT Kino Indonesia Tbk, PT Victoria Care Indonesia Tbk, PT Mandom Indonesia Tbk, PT Akasha Wira International Tbk, and PT Unilever Indonesia Tbk. The results of the analysis show that PT Unilever Indonesia Tbk has the best financial performance with the highest ROE of an average of 142.26%, while PT Martina Berto Tbk shows the lowest performance with an average negative ROE of -80.54%.
ANALISIS BALANCED SCORECARD SEBAGAI ALAT PENGUKURAN KINERJA PERBANKAN TAHUN 2021-2024 YANG TERDAFTAR DI BURSA EFEK INDONESIA Dyah Shinta Kusumaningtyas; Stephanie Swastika Dwi Utami; Ade Irawan
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 13 No 1 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v13i1.1400

Abstract

The purpose of this study is to determine the results of banking performance in 2021-2024 listed on the Indonesia Stock Exchange (IDX) when measured using the Balanced Scorecard approach. This study used quantitative descriptive statistical data analysis sourced from annual reports and financial reports of banks listed on the Indonesia Stock Exchange (IDX) in the period 2021-2024. The results of the study show that the measurement of financial perspective performance measured by ROA, ROE, NIM and BOPO overall performance is quite good. Measurement of customer perspective performance measured by Third Party Funds (DPK) for each period shows poor performance. Measurement of internal business process perspective performance measured by the number of ATMs for each period shows poor performance.
ANALISIS BALANCED SCORECARD SEBAGAI PENGUKURAN KINERJA PERUSAHAAN MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA TAHUN 2020-2024 Dyah Shinta Kusumaningtyas; Novita Eka Nuragustin; Joelianti Dwi Supraptiningsih
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 13 No 1 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v13i1.1401

Abstract

This research analyzes the performance of nine food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2020-2024 using the Balanced Scorecard (BSC) approach, which includes financial aspects, customers, internal business processes, and growth and learning. The method used is descriptive quantitative with secondary data from financial and annual reports. The results showed that most of the companies experienced stable revenue growth, but still faced constraints in efficiency and liquidity. In terms of customers, Indofood CBP Sukses Makmur and Mayora Indah were able to maintain consumer loyalty, while others were affected by competition. In the internal process perspective, Campina Ice Cream Industry and Diamond Food Indonesia showed improvement, although not yet consistent. In the aspect of growth and learning, innovation and employee development have not been evenly distributed. This research emphasizes the importance of balance between perspectives to support long-term performance and competitiveness of the company.
PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA Dyah Shinta Kusumaningtyas; Abdul Kodir Zaelani; Joelianti Dwi Supraptiningsih
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 13 No 1 (2025)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v13i1.1402

Abstract

Financial reports are a means to present in a structured manner the financial position and financial performance of an entity. Quantitative research is used to research a specific population or sample whose data collection uses research instruments, quantitative data analysis with the aim of testing the established hypothesis. The data to be used in this study is secondary data. Secondary data is data obtained other than from respondents who are the target of the study. The partial test results state that the tax planning variable shows a positive regression coefficient of 0.066 and a calculated t value of 1.742 with a significance value of 0.030 ˂ 0.05. So it can be concluded that partially tax planning has an effect on profit management. In the linear regression equation above, the regression coefficient value of deferred tax burden is 0.672. The resulting value is positive, which means it indicates a one-way influence between the dependent variable of profit management and the independent variable of deferred tax burden. The simultaneous test results state that tax planning and deferred tax burden on profit management show a significance value of 0.021, which is smaller than 0.05. So it can be concluded that tax planning and deferred tax burden together (simultaneously) have an effect on profit management. For further research, it is recommended to add more variables, then add companies from other sectors or use all company sectors as research objects and to be able to increase the research period.
Co-Authors Abdul Kodir Zaelani Ade Irawan Allyya Saputra Amanda Anggraeni Arif Hidayat Eis Cempakawati Emanuel M. Bayudhirgantara Fitrawansyah Fitrawansyah Fitrawansyah Heidy Happsari Herlina Littu Joelianti Dwi Supraptiningsih Listya Ningrum Maria E.M. Lian Novita Eka Nuragustin Novy Duwi Yanti Pristanto Ria Irawan Putri Sari Sanjaya Ria Mariana Siti Nurhayati Siti Nuridah Sopian Sopian Sopian Sri Rahayu Stefania Sura Masan Stephanie Swastika Dwi Utami Syamsul Bahri Taryanto