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Pengaruh Literasi Keuangan, Penggunaan Shopee Paylater dan Life Style terhadap Perilaku Konsumtif Mahasiswa: Putri, Adellia Lailatul; Priantilianingtiasari, Ruly
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.3740

This research was conducted with the aim of knowing the effect of financial literacy, the use of shopee paylater and also life style on the consumptive behavior of students of the Faculty of Economics and Islamic Business, Sayyid Ali Rahmatullah State Islamic University Tulungagung. The type of approach used is quantitative, with an associative type of research. The research population is students of the Faculty of Economics and Islamic Business with a total of 5,358, while the sample used is 372. This study uses purposive sampling technique. The data used is primary data and the data collection technique uses a questionnaire. The variables used are independent variables in the form of financial literacy, the use of shopee paylater and also life style, while the dependent variable is consumptive behavior. The data analysis technique used is multiple linear regression analysis. Based on the results of the study, it shows that financial literacy has a significant influence on student consumptive behavior, the use of shopee paylater has a significant influence on student consumptive behavior, and life style has a significant effect on student consumptive behavior. Keywords: financial literacy, the use of shopee paylater, life style, comsumptive behavior

Pengaruh Pertumbuhan Penjualan, Intensitas Modal dan Intensitas Persediaan terhadap Penghindaran Pajak pada Perusahaan Sektor Aneka Industri yang Terdaftar di BEI Tahun 2017-2022 Anastasya, Elda Permata; Priantilianingtiasari, Ruly
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i2.4639

The purpose of this study was to analyze and determine 1) sales growth influence on tax avoidance. 2) Capital intensity influence on tax avoidance. 3) Inventory intensity affects tax avoidance. 4) Sales growth, capital intensity, and inventory intensity influence tax avoidance. The population used in this study were 56 companies in various industrial sectors listed on the IDX for the period 2017 - 2022. The number of research samples obtained was 12 companies with a total sample of 72 companies. The sampling technique used in this study was purposive sampling. The data source used in this research is secondary data. Data analysis using panel data analysis with Eviews. The results showed that 1) sales growth affects tax avoidance. 2) Capital intensity has no effect on tax avoidance. 3) Inventory intensity has no effect on tax avoidance. 4) Sales growth, capital intensity and inventory intensity simultaneously affect tax avoidance Keywords: Tax Avoidance, Sales Growth, Capital Intensity, Inventory Intensity

Analisis Reaksi Pasar Terhadap Pengumuman Stock Split Azizah, Putri Oktaviana Nur; Priantilianingtiasari, Ruly
SEIKO : Journal of Management & Business Vol 6, No 2 (2023): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.4323

Penelitian ini bertujuan untuk mengetahui reaksi pasar terhadap pengumuman stock split yang diukur dengan mengamati perbedaan abnormal return (AR) dan trading volume activity (TVA) antara sebelum dan sesudah perusahaan melakukan stock split. Penelitian ini menggunakan pendekatan kuantitatif komparatif berupa event study dengan periode pengamatan lima hari sebelum pengumuman stock split, satu hari saat pengumuman stock split, dan lima hari sesudah pengumuman stock split. Data sekunder diperoleh di BEI. Teknik pemilihan sampel yang digunakan adalah metode purposive sampling sehingga terdapat 19 perusahaan yang melakukan stock split pada tahun 2020 sampai 2022. Metode pengumpulan data yang digunakan dalam penelitian ini adalah data sekunder berupa harga saham, indeks harga saham gabungan dan volume perdagangan saham. Selanjutnya uji normalitas menggunakan one sample kolmogrov smirnov dan uji hipotesis yang digunakan adalah Wilcoxon Signed Rank Test dengan menggunakan program SPSS versi 26. Kesimpulan dari penelitian ini adalah terdapat reaksi pasar yang terlihat dengan adanya perbedaan yang signifikan antara abnormal return sebelum dan sesudah pengumuman stock split, hal ini dibuktikan dengan nilai signifikasi (2-tailed) p = 0,016 < 0,005. Sedangkan pada trading volume activity juga terdapat perbedaan yang signifikan antara sebelum dan sesudah pengumuman stock split, hal ini dibuktikan dengan nilai signifikasi (2-tailed) p = 0,000 < 0,005. Kata kunci: reaksi pasar, stock split, abnormal return, trading volume activity

Pengaruh Broadscope, Agregation, Timeliness dan Integration Terhadap Kinerja Manajerial Pada PT Pos KC Tulungagung Annuha, Faizah; Priantilianingtiasari, Ruly
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 4 No 1 (2024): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v4i1.111

This study was conducted to determine the effect of the influence of broadscope, aggregation, timeliness and integration on managerial performance at PT POS KC Tulungagung. This research uses quantitative methods with analysis methods using multiple regression. The data in this study are data obtained from respondents of PT POS KC Tulungagung by sampling 100 respondents. The results of the study prove that broadscope, timeliness and integration have an influence on managerial performance. The results of testing the t test hypothesis show that the broadscope t count of 7.759 is greater than the t table value of 1,664 or the sig value of 0.000 <0.05 partially broadscope has a significant impact and has a managerial performance relationship at PT POS KC Tulungagung. The t value of aggregation 0.922 is less than the t table value of 1,664 or the sig value of 3.59> 0.05 partially aggregation has no effect and has no relationship to managerial performance at PT POS KC Tulungagung. Tulungagung. These results are not in line with previous research, due to differences in research locations and managerial functions in the company. The calculated t value of timeliness 2.365 is more than the t table value of 1,664 or the sig value of 0.020 <0.05 partially timeliness has a significant effect and has a relationship to managerial performance at PT POS KC Tulungagung. The t value of integration count 4.325 is more than the t table value of 1,664 or sig of 0.000> 0.05 partially integration has a significant effect and has a relationship to managerial performance at PT POS KC Tulungagung. Meanwhile, the results of the F test (simultaneous) obtained F count 50.979 and F table of 2.467 which means that broadscope, aggregation, timeliness and integration together have a significant effect on the managerial performance of PT POS KC Tulungagung. These results are not in line with previous research, due to differences in research locations and managerial functions in the company.

Penerapan Standar Akuntansi Entitas Mikro, Kecil dan Menengah (SAK EMKM) dalam Meningkatkan Kualitas Laporan Keuangan: Studi Kasus Toko Podho Bungahe Tulungagung Herawati, Hanan Maya; Priantilianingtiasari, Ruly
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i2.672

The problem discussed in this study is the importance of recording financial reports in MSMEs according to applicable accounting standards, namely SAK EMKM, but in reality not all MSMEs are able to implement it. The purpose of this study was to determine the application of SAK EMKM in improving the quality of financial statements at Toko Podho Bughahe Tulungagung. The type of research used is field research with a descriptive qualitative approach. The data collection technique that the author uses is through interviews with the owner, treasurer and financial staff at Toko Podho Bughahe Tulungagung. The results showed that the application of financial statements that apply SAK EMKM has a better level of quality than ordinary financial statements. As applied by Toko Podho Bughahe Tulungagung, it has been able to implement quality financial reports through the existence of financial accounting standards, namely SAK EMKM. Keywords : Quality of financial statements, SAK EMKM.

Pengaruh Green Accounting, CSR dan Kinerja Keuangan terhadap Nilai Perusahaan yang Terdaftar di BEI Tahun 2016-2022 Kumala, Nidia; Priantilianingtiasari, Ruly
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i2.675

Mining companies are closely related to the surrounding environment. The company's treatment of the environment must be considered. Not only the environment, companies must also pay attention to social issues as well. This study aims to analyse and determine 1) the effect of green accounting on firm value, 2) the effect of CSR on firm value, 3) the effect of financial performance on firm value, and 4) the effect of green accounting, CSR and financial performance on the value of mining companies listed on the Indonesia Stock Exchange in 2016-2022. The method in this study uses quantitative methods with the sampling technique used in is purposive sampling by obtaining 7 companies with a total of 49 annual reports that will become objects. The data source used in this research is secondary data. Data analysis using panel data analysis using Eviews software. The test results show that financial performance has a significant effect on firm value. Green accounting and CSR have no significant effect on firm value. Simultaneously the influence of green accounting, CSR and financial performance has a significant effect on firm value. Keywords: CSR, Green Accounting, Financial Performance

Pengaruh Corporate Social Responsibility (CSR), Struktur Modal, Manajemen Aset dan Sales Growth terhadap Kinerja Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Afifah, Zulfa Dwi Nur’ainni; Priantilianingtiasari, Ruly
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i2.677

Financial performance is the company's ability to manage and control its resources. The purpose of this study is to analyze the effect of Corporate Social Responsibility (CSR), Capital Structure, Asset Management, and Sales Growth on financial performance in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022. The type of data used in this study is secondary data. The samples used were 32 manufacturing companies in the Industrial and Chemical sectors. The method used in the research is quantitative method by applying purposive sampling technique. The data analysis techniques in this study are classical assumption test, multiple linear regression analysis, hypothesis testing and coefficient of determination. The results of this study show that CSR, capital structure and sales growth have a significant effect on financial performance, while asset management has no significant effect on financial performance. Keywords : Corporate Social Responsibility, Financial Performance, Asset Management, Sales Growth, Capital Structure.

Analisis Metode Job Order Costing Untuk Menentukan Harga Jual Ecoprint Dalam Perspektif Bisnis Syariah Priantilianingtiasari, Ruly; Ni'am, Zaki Bahrun
Public Policy Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Lembaga Penelitian & Pengabdian Masyarakat (LPPM) STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v5.i1.p249-268

The uniqueness of ecoprint fabric in batik, serving as an iconic symbol of the Indonesian nation. The intricate and distinctive production process leads to varying selling prices. However, a challenge lies in the inaccurate estimation of production costs and product selling prices. This prompts the need for studies on determining product prices in line with Sharia principles from a Sharia business perspective. The research problem formulation includes determining production costs using the job order costing method for Jati Aji ecoprint batik products, selecting a method for determining ecoprint batik selling prices, and establishing selling prices from a Sharia business perspective. The research employs a qualitative method, utilizing field observation, interviews, and literature study for data collection. The results reveal that Jati Aji batik hasn't implemented the job order costing method, prompting the researcher to provide calculation recommendations. Pricing methods involve demand-based, cost-based, profit-based, and competition-based pricing. Determining the selling price of ecoprint products aligns with the thoughts of Muslim leaders, emphasizing fair and reasonable prices based on demand and supply.

Penerapan Standar Akuntansi Entitas Mikro, Kecil dan Menengah (SAK EMKM) dalam Meningkatkan Kualitas Laporan Keuangan: Studi Kasus Toko Podho Bungahe Tulungagung Herawati, Hanan Maya; Priantilianingtiasari, Ruly
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i2.672

The problem discussed in this study is the importance of recording financial reports in MSMEs according to applicable accounting standards, namely SAK EMKM, but in reality not all MSMEs are able to implement it. The purpose of this study was to determine the application of SAK EMKM in improving the quality of financial statements at Toko Podho Bughahe Tulungagung. The type of research used is field research with a descriptive qualitative approach. The data collection technique that the author uses is through interviews with the owner, treasurer and financial staff at Toko Podho Bughahe Tulungagung. The results showed that the application of financial statements that apply SAK EMKM has a better level of quality than ordinary financial statements. As applied by Toko Podho Bughahe Tulungagung, it has been able to implement quality financial reports through the existence of financial accounting standards, namely SAK EMKM. Keywords : Quality of financial statements, SAK EMKM.

Pengaruh Green Accounting, CSR dan Kinerja Keuangan terhadap Nilai Perusahaan yang Terdaftar di BEI Tahun 2016-2022 Kumala, Nidia; Priantilianingtiasari, Ruly
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i2.675

Mining companies are closely related to the surrounding environment. The company's treatment of the environment must be considered. Not only the environment, companies must also pay attention to social issues as well. This study aims to analyse and determine 1) the effect of green accounting on firm value, 2) the effect of CSR on firm value, 3) the effect of financial performance on firm value, and 4) the effect of green accounting, CSR and financial performance on the value of mining companies listed on the Indonesia Stock Exchange in 2016-2022. The method in this study uses quantitative methods with the sampling technique used in is purposive sampling by obtaining 7 companies with a total of 49 annual reports that will become objects. The data source used in this research is secondary data. Data analysis using panel data analysis using Eviews software. The test results show that financial performance has a significant effect on firm value. Green accounting and CSR have no significant effect on firm value. Simultaneously the influence of green accounting, CSR and financial performance has a significant effect on firm value. Keywords: CSR, Green Accounting, Financial Performance

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