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All Journal Jurnal Akuntansi Equity: Jurnal Akuntansi Jurnal Akuntansi Dan Manajemen
Nur Lailiyatul Inayah
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Economics, Econometrics & Finance Social Sciences

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Biaya Produksi, Promosi, dan Laba pada Manufaktur Terdaftar di BEI 2017-2021 Windara Dhiajeng Rosully; Nur Lailiyatul Inayah; Kusni Hidayati
Equity: Jurnal Akuntansi Vol 4, No 1: September 2023
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v4i1.375

Abstract

Penelitian ini bertujuan yakni melihat pengaruh dari biaya produksi serta promosi pada laba yang ditinjau secara parsial ataupun simultan dan digunakan di dalam menentukan variabel manakah yang paling menonjol pada laba. Kuantitatif ialah metode yang dipakai di dalam penelitian ini. Kemudian, sampel penelitian ini ialah perusahaan manufaktur sebanyak 51 yang telah tercatat di BEI periode 2017-2021 serta menggunakan laporan tahunan yang berupa biaya promosi, laba bersih, biaya produksi sejumlah 255 data. Pengujian asumsi klasik, pengujian linier berganda, pengujian signifikansi t dan F serta statistik deskriptif merupakan teknik analisis data pada penelitian ini. Hasil penelitiannya memperlihatkan jika secara simultan serta parsial biaya promosi dan produksi memiliki pengaruh pada laba. Kemudian hasil penelitian selanjutnya memperlihatkan bahwa biaya promosi ialah variabel yang memberikan pengaruh paling dominan pada laba.
Dampak Kenaikan Tarif PPN dari 10% menjadi 11% Terhadap Penjualan PT. Anugrah Busana Surabaya Nita Karisma; Nur Lailiyatul Inayah; Masyhad Masyhad
Equity: Jurnal Akuntansi Vol 4, No 1: September 2023
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v4i1.374

Abstract

Penelitian ini membahas mengenai analisis dampak kenaikan tarif PPN 10% menjadi 11% terhadap omset penjualan pada PT. Anugrah Busana di Surabaya. Penelitian ini bermaksud guna melihat seberapa besar dampak kenaikan PPN 1% terhadap omset penjualan pada PT. Anugrah Busana di Surabaya. Metode yang dipakai yakni metode kualitatif. Teknik pengumpulan data dijalankan dengan obeservasi dan dokumentasi. Hasil penelitian menerangkan bahwa kenaikan tarif PPN 1% pada PT. Anugrah Busana secara tidak langsung berdampak terhadap penjualan pada PT. Anugrah Busana Surabaya. Penurunan penjualan tersebut lebih disebabkan adanya, (1) Kenaikan harga bahan baku yang menyebabkan harga jual produk perusahaan PT. Anugrah Busana juga ikut naik 7% hingga 11% karena kenaikan PPN 1%, (2) Kenaikan harga barang PT. Anugrah Busana menyebabkan minat beli masyarakat menurun, (3) Minat beli masyarakat menurun juga disebabkan oleh pembatasan aktivitas berbelanja karena masih dalam kondisi pandemi Covid-19.
Audit Operasional atas Fungsi Penjualan PT. Gaya Makmur Surabaya Nanda Kartikasari; Nur Lailiyatul Inayah
Equity: Jurnal Akuntansi Vol 4, No 1: September 2023
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v4i1.402

Abstract

The purpose of this research is to understand the process by which the sales function carrying out the operational activities of PT. Gaya Makmur Surabaya, as well as detecting and provide recommendations about weaknesses in the operation of the sales function. Approach used is descriptive qualitative. Data collection methods in this study includes observation, interviews, checklists, and documentation. Research result concluded that overall PT. Gaya Makmur Surabaya has run sales function in accordance with applicable regulations. However, it still exists cases where some of the company's activities do not go according to procedure. Control internal company related to the sales function is considered efficient and effective, but still there are several weaknesses such as inaccurate recording of accounts receivable, billing, and late payments by irregular customers. If it continues, then the company experience loss.
THE INFLUECE OF ACCOUNTABILITY, AUDIT KNOWLEDGE, AND AUDITOR PROFESSIONALISM ON AUDIT QUALITY AT BPKP EAST JAVA Laeli Romandhoni; Nur Lailiyatul Inayah; Ria Dini Apriliasari; Muhammad Habibie Al Hamzah
Jurnal Akuntansi Dan Manajemen Vol 36 No 1 (2025): JAM Vol 36 No 1 April 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v36i1.155

Abstract

Auditors play a crucial role in the management and supervision of the financial sector by providing accurate and reliable information to support the policy setting stage. This study intends to identify and analyze the simultaneous influence of accountability, audit knowledge, and auditor professionalism on the quality of audits conducted by BPKP in East Java. The method used in this research is a quantitative approach, where data is collected through the distribution of questionnaires. The target population in this study consisted of 143 internal auditors at BPKP East Java, with a sample of 105 people taken. The sampling technique applied is probability sampling with stratified random sampling method. for data testing, validity and reliability tests were carried out. In data analysis, multiple linear regression analysis methods and hypothesis tests, namely the F test and t test, were used. The results obtained from this study indicate that accountability, audit knowledge, and auditor professionalism have a simultaneous impact on the quality of audits carried out by BPKP East Java. Among these variables, auditor professionalism distributes the most significant influence on audit quality at BPKP East Java.
Financial Distress As a Mediator Between Capital Structure, Earnings Management, and Tax Aggressiveness Wardhana, Rony; Anam, Saiful; Nur Lailiyatul Inayah; Teodora Winda Mulia; Roy Budiharjo; Heru Tjaraka
Jurnal Akuntansi Vol. 29 No. 3 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i3.2893

Abstract

Purpose: This study explores how capital structure, earnings management, and financial distress influence tax aggressiveness among manufacturing firms on the Indonesia Stock Exchange. Amid increasing tax regulations and levies, this research provides critical insights. Methodology/Approach: Using a quantitative explanatory research approach, the study analyses secondary data from financial statements of 41 purposively sampled manufacturing firms. Findings: Capital structure significantly impacts financial distress and tax aggressiveness, whereas earnings management does not significantly impact either variable. Interestingly, financial distress mediates the relationship between capital structure and tax aggressiveness, but does not mediate the relationship between earnings management and tax aggressiveness. Lastly, financial distress has a significant positive effect on tax aggressiveness. Practical Implications: Findings help firms optimise financial strategies and assist regulators in curbing aggressive tax practices. Originality/Value: This study underscores financial distress as a crucial mediator in corporate tax strategies within the manufacturing sector.
Co-Authors Heru Tjaraka Kusni Hidayati Laeli Romandhoni Masyhad Masyhad Muhammad Habibie Al Hamzah Nanda Kartikasari Nita Karisma Ria Dini Apriliasari Rony Wardhana Roy Budiharjo Saiful Anam Teodora Winda Mulia Windara Dhiajeng Rosully