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Universitas Swadaya Gunung Jati
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ANALISIS PERBANDINGAN FINANCIAL DISTRESS MASA PANDEMI COVID-19 (STUDI PADA PERUSAHAAN PROPERTI, REAL ESTATE DAN KONSTRUKSI YANG LISTING DI BEI) Kamalah Saadah; Salta Salta
Jurnal Akuntansi Kompetif Vol 4 No 3 (2021)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v4i3.759

Abstract

Pandemi Covid-19 yang terjadi pada awal tahun 2020 membuat perubahan kondisi ekonomi di berbagai negara. Di Indonesia, sektor properti mengalami penurunan yang paling signifikan. Berdasarkan hal tersebut, analisis mengenai financial distress pada sektor usaha ini sangat diperlukan, guna mengantisipasi berbagai kemungkinan buruk yang terjadi dan diharapkan akan memunculkan varian strategi manajemen dalam menghadapi kondisi terburuk. Pada penelitian ini digunakan berbagai model untuk menganalisis financial distress sehingga dapat diperbandingkan antara model satu dengan yang lainnya. Hal ini memungkinkan para pengambil keputusan untuk mendapatkan input saran strategi terbaik.
KAJIAN KEPATUHAN WAJIB PAJAK PRIBADI DITINJAU DARI PEMAHAMAN PERATURAN PERPAJAKAN DAN SANKSI PERPAJAKAN Sukma Ayu Fardha Jihin; Wiwit Apit Sulistyowati; Salta
KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 2 (2021): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Each taxpayer must comply with the general provisions of taxation that already exist, but the taxpayer cannot be separated from his negligence in fulfilling tax obligations, for that tax compliance is an attempt by a taxpayer in fulfilling and implementing the tax liability is in accordance with the rules in the tax laws. Therefore this study aims to analyze and determine the effect of understanding tax regulations and tax sanctions on the compliance of individual taxpayers who are registered at KPP Pratama Cirebon Satu. The sample used in this study were 100 personal taxpayers. This type of research is basic research. The primary data collection method used is a survey method using questionnaire media. Data analysis method used is multiple regression analysis using SPSS software version 25. The results of this study indicate that the understanding of tax regulations and tax penalties affect the personal taxpayers compliance registered at KPP Pratama Cirebon Satu.
Pengaruh Partisipasi Penyusunan Anggaran, Komitmen Organisasi Dan Gaya Kepemimpinan Terhadap Kinerja Manajerial Salta Salta; Mega Safitri
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 4 No. 1 (2022): INKUBIS: Jurnal Ekonomi dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v4i1.62

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh partisipasi penyusunan anggaran, komitmen organisasi dan gaya kepemimpinan terhadap kinerja manajerial pada SKPD Kota Cirebon.. Penelitian ini digunakan untuk meningkatkan Kinerja Manajerial pada Satuan Kerja Perangkat Daerah Kota Cirebon. Jenis penelitian ini yaitu basic research atau penelitian dasar. Penelitian ini menggunakan metode kuantitatif dengan menggunakan kuesioner, pengukuran skala Likert dan menggunakan metode analisis regresi berganda. Populasi pada penelitian ini terdiri Dari Pemimpin dan Pegawai yang relevan dengan penelitian pada Satuan Kerja Perangkat Daerah Kota Cirebon. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling atau pemilihan sampel berdasarkan kriteria tertentu. Penelitian ini menggunakan data primer, penelitian ini menggunakan SPSS Versi 25 untuk menguji hipotesis. Hasil uji t menyatakan bahwa variabel partisipasi penyusunan anggaran berpengaruh terhadap kinerja manajerial. Variabel komitmen organisasi tidak berpengaruh terhadap kinerja manajerial dan Variabel gaya kepemimpinan berpengaruh terhadap kinerja manajerial.
The Effect of Competence, Integrity, Independence, Objectivity, on Audit Quality with the Moderating Variable of Risk-Based Auditing Sinta Wati; Andini Puspitadewi; Sri Anna Dwiva; Salta Salta
Indonesian Journal of Business Analytics Vol. 4 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i2.8727

Abstract

This study aims to determine and analyze the effect of competence, integrity, independence, objectivity, on audit quality with risk-based audit moderation variables at the Kuningan Regency Inspectorate. This research is quantitative research. The data used is primary data with a data collection method in the form of a questionnaire. The research data was processed using the IBM SPSS Statistics 26 program with a sample of 53 respondents. The results showed that auditor competence had no significant effect on audit quality. Meanwhile, auditor integrity, auditor independence and auditor objectivity have a significant effect on audit quality. Risk-based audit moderation variables are unable to moderate auditor competence, auditor integrity, auditor independence and auditor objectivity on audit quality.
Factors that Influence Auditor Switching in Banks Listed on the BEI Doni Prayoga; Maulana Akbar; Salta Salta
Indonesian Journal of Business Analytics Vol. 4 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i2.8729

Abstract

The aim of this research is to examine the impact of going concern audit opinion, financial distress, company complexity, institutional ownership, and company size on auditor switching. And in this research we also added a moderating variable, namely audit fees, to test the role of audit fees in moderating the relationship between factors that influence auditor switching. This research focuses on bank companies listed on the Indonesia Stock Exchange in 2019-2022. The data collection technique uses a purposive sampling method with a total of 164 data, taken from 41 banks listed on the Indonesia Stock Exchange. This research uses multiple linear regression analysis techniques and interaction tests or MRA (Moderated Regression Analysis). This calculation analysis was carried out with the help of SPSS software. The research results show that going concern audit opinion has a positive effect on auditor switching, while company complexity has a negative effect on auditor switching. However, factors such as financial distress, institutional ownership and company size have no influence on auditor change. Apart from that, the size of the audit fee does not moderate the relationship between the factors that influence a company's decision to change auditors.
The Influence of Professionalism, Locus of Control, Emotional Intelligence and Professional Ethics on BPR Audit Quality with Ambiguity as a Moderator Dina Safitri; Siti Rohmah; Salta Salta
Indonesian Journal of Business Analytics Vol. 4 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i2.8730

Abstract

As an independent party, auditors have the opportunity to improve the quality and reliability of company financial reports that are used by stakeholders in making decisions. Against this background, incidents relating to the accounting profession from an audit quality perspective are increasing. Incidents often occur with test objects due to the inspector's incompetence. The loss of public trust in the accounting profession is an indication of the loss of AI's strict internal audit concept and a weak governance system. This research aims to determine how professionalism, locus of control, emotional intelligence, and professional ethics influence audit quality. auditors who participated in this research working in BPR Region III in Cirebon, West Java, were used as respondents. The resulting sample consisted of 49 of the 83 research topics selected to represent BPR researchers. The results show problems with normality, multicollinearity, and autocorrelation in the classical assumption test, which consists of normality, multicollinearity, and heteroscedasticity tests using a one-stage multivariate model. The remainder is influenced by other invisible variables, with a total influence of 0.598 or 59.8%.  
Pelaksanaan KRPL dalam Meningkatkan Ketahanan Pangan di Kelurahan Cipari Kecamatan Cigugur Kabupaten Kuningan Rizky Aldiansyah; Wahyu Ayuda; Nanda Sukma Wijaya; Salta Salta
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 4 No. 6 (2024): El-Mujtama: Jurnal Pengabdian Masyarakat
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v4i6.5227

Abstract

Sustainable Food Home Area (KRPL) is a concept that utilizes the yard around the house with varios types of plants. So that people get the benefits of getting food independently, can fulfill nutrition, and provide additional income independently. The purpose of this research is to find out how food availability and find out how to improve household food security in Cipari Village, Cigugur District, Kuningan Regency. The implementation of the Sustainable Food Home Area program begins with the search for raw materials to make a plant such as polybags, soil, rice husks, cow dung, and chili seeds, then proceed with the process of mixing planting media, namely soil, dried cow dung, and rice husks after mixing the plant media, then inserting the planting media into the polybag and inserting chili seeds into the polybag that has been filled by the planting media. The result of this program is that there are 200 plant seeds that were successfully made and successfully distributed to Cipari Village residents, especially in the Sukasari Rw 01, Rt 04 environment. The Sustainable Food Home Area Program is a program that can increase food security in every home in the Sukasari environment, especially Rt 04 and in this work program we can produce a product in the form of chili plant seeds.  
Analisis Kinerja Keuangan Perusahaan Transportasi yang Terdaftar di BEI Sebelum dan Sesudah adanya Peristiwa Covid-19 di Indonesia Salta Salta; Sulistiawati Sulistiawati
Indonesian Research Journal on Education Vol. 4 No. 4 (2024): irje 2024
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v4i4.1321

Abstract

Penelitian ini bertujuan untuk mengetahui terdapat perbedaan atau tidak terdapat perbedaan rasio profitabilitas dengan indikator Return On Asset (ROA) dan Return On Equity (ROE), rasio solvabilitas diukur berdasarkan Debit To Asset Ratio (DAR), dan rasio likuiditas dengan indikator Current Ratio (CR) sebelum dan sesudah adanya peristiwa COVID-19 di Indonesia. Populasi dalam penelitian ini adalah perusahaan transportasi yang terdaftar di Bursa Efek Indonesia perode 2019-2020 yang berjumlah 48 perusahaan. Metode pengambilan sampel yang digunakan ialah purposive sampling, yaitu sampel yang digunakan dalam penelitian ini harus memenuhi kriteria sampel dan diperoleh sebanyak 42 perusahaan yang menjadi sampel dalam penelitian ini. Teknik analisis statistik yang digunakan wilcoxon signed rank test. Hasil penelitian menunjukan bahwa terdapat perbedaan rasio profitabilitas dan rasio sovabilitas sebelum dan sesudah adanya peristiwa Covid-19 di Indonesia, sedangkan pada rasio likuiditas tidak terdapat perbedaan sebelum dan sesudah adanya peristiwa Covid-19 di Indonesia.
Co-Authors Andini Puspitadewi Dina Safitri Doni Prayoga Kamalah Saadah Maulana Akbar Mega Safitri Nanda Sukma Wijaya Rizky Aldiansyah Sinta Wati Siti Rohmah Sri Anna Dwiva Sukma Ayu Fardha Jihin Sulistiawati Sulistiawati Wahyu Ayuda Wiwit Apit Sulistyowati