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Analisis Dampak Cum Date Right Issue Terhadap Abnormal Return dan Volume Perdagangan Saham Di Bursa Efek Indonesia (Studi Kasus Pada Bursa Efek Indonesia Periode 2019-2021) Yuliana, Khrisna Anggun
JOURNAL INTELEKTUAL Vol 1 No 1 (2022): JURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Introduction/Main Objectives: This study aims to determine whether there are differences in abnormal returns and volume. Background Problems: The impact of the Covid-19 pandemic where economic growth has resulted in almost all business sectors needing funds for a certain period of time with a sizable amount. Novelty: The implementation of the rights issue is able to cause investors to react to corporate action as indicated by the difference in abnormal returns and the difference in stock trading volume between before and after the cum date. Research Methods: Using event study analysis methods or techniques with data analysis using SPSS. Finding/Results: The results of this study indicate that there is a significant difference in abnormal stock returns before and after the cum date rights issue, but there is no significant difference in stock trading volume proxied by trading volume activity before and after the cum date rights issue. Conclusion: There is a significant difference in abnormal returns before and after the cum date rights issue on the IDX for the 2019-2021 period. It is hoped that investors will always pay attention and try to find information on every right issue corporate action so that the company gets the return as expected.

Pengaruh Ukuran Perusahaan pada Perusahaan Manufaktur Sektor Property, Real Estate dan Building Construction yang terdaftar di Bursa Efek Indonesia Tahun 2017-2020 Anggun Yuliana, Khrisna; Sulivyo, Lod; Maya Dewi, Faye
JOURNAL INTELEKTUAL Vol 1 No 2 (2022): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Introduction/Main Objectives: To investigate the impact of company size, tax planning, and leverage on earnings management in property, real estate, and building construction companies listed on the IDX from 2017 to 2020. Background Problems: Violating Financial Accounting Standard 44 concerning Accounting for Real Estate Activities (PSAK 44) applies to companies engaged in real estate, even though real estate is not the company's main business. Novelty: Used to obtain secondary data for this research, which uses quantitative methods and financial reporting. Research Methods: Purposive sampling method with a total of 63 property, real estate, and building construction companies for 2017 to 2020, a sample of 21 companies with SPSS 25. Finding/Results: That company size and tax planning have a negative and significant effect on earnings management and Leverage has no effect on earnings management and the results (f-test) simultaneously have an effect on earnings management. Conclusion: Firm size has a negative impact, tax planning has a negative impact, financial leverage has no earnings management, and claims company size, tax planning, and financial leverage have an impact.

Analisis Sistem Pengendalian Intern, Siklus Pendapatan Untuk Keberlanjutan Perusahaan Merida; Anggun Yuliana, Khrisna; Pratama, Ardiansyah
JOURNAL INTELEKTUAL Vol 2 No 1 (2023): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v2i1.107

Introduction/Main Objectives: To know and analyze the internal control system, Revenue Cycle for Company Sustainability, by Testing Internal Control System Variables, Income on Company Sustainability. Background Problems: The current development of globalization has caused business competition between companies to become increasingly stringent in achieving the principles of efficiency, effectiveness and economy. Novelty: Retesting variables at different companies with different methods. Research Methods: A sample of 34 respondents was taken, with the analytical tool used, namely SPSS. Finding/Results: This study shows that the Internal Control System variable has a positive and significant effect on Company Sustainability and the Revenue Cycle has no positive and insignificant effect on Company Sustainability. Conclusion: The internal control system and corporate cycle of the companies analyzed have very good corporate sustainability.

Analisis Implementasi Peraturan Pajak Penghasilan 23 dan Kepatuhan Terhadap Peraturan Perpajakan Terkait Pelayanan Maklon Pada Perusahaan PT. X tahun 2019 Adang, Ferry; Yuliana, Khrisna Anggun; Sulivyo, Lod
JOURNAL INTELEKTUAL Vol 2 No 2 (2023): 2022-01-02-09-MERDA.pdf
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v2i2.151

Introduction/Main Objectives: This research the application of Pph rule 23 for services of minors is determined based on Minister of Finance Regulation Number 141/PMK.03/2015, in the calculation of which a tax of 2% is applied. Background Problems: esearchers examine the realization and objectives of tax revenues to find out whether PPh 23 deductions have increased or decreased. Examining routine PPh Article 23 SPT reporting is one way to ensure compliance with PPh deductions Novelty: The aim of this research is to determine the suitability of the application of income tax article 23 and taxpayer compliance in relation to maklon at PT. X. Research Methods: The type of research used is qualitative research using descriptive methods. Finding/Results: The results of this research indicate that the implementation of Article 23 Income Tax deductions carried out by PT. X is in accordance with Minister of Finance Regulation Number 141/PMK.03/2015. Conclusion: In terms of compliance with taxpayer compliance with payments and reporting, PT. X In the payment and reporting of Article 23 Income Tax there is no delay and has been fully in accordance with the Taxation Provisions of Law No. 36 of 2008.

Penerapan Metode EOQ dan JIT Dalam Pengendalian Persediaan Bahan Baku Pada Jasa UMKM Yuli Laundry Khrisna, Khrisna Anggun Yuliana
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 2 No. 3 (2024): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v2i3.93

One of the problems that laundry entrepreneurs cannot avoid is the inefficient use of washing materials and equipment, causing them to run out quickly. Yuli Laundry has not used the EOQ method in running a business and still uses the manual method by recording the required inventory raw materials. Based on these problems, the researcher is interested in conducting a study entitled “Application of EOQ and JIT Methods in Raw Material Inventory Control at Umkm Yuli Laundry Services”. This research was conducted with the aim of knowing the inventory control of Laundry raw materials and to find out the comparison between the total inventory of Laundry raw materials using the Yuli Laundry policy using the EOQ and JIT methods. The data is in the form of field observations and interviews that provide information both in writing and orally regarding the calculation of the production costs of UMKM Yuli Laundry. The Economic Order Quantity (EOQ) method results in a cost of Rp 614,500 for detergent raw materials, with savings of 83.1%. While the Just In Time (JIT) method resulted in a cost of Rp 1,267,547.36 with a production cost savings of 65.4%. After comparing inventory costs between the company, EOQ, and JIT methods, the authors recommend choosing the EOQ method because the total inventory cost of Rp 614,500 is lower than the company and JIT methods.

Pengaruh Tax Avoidance terhadap Nilai Perusahaan Dimoderasi oleh Profitabilitas terdaftar di Bursa Efek Indonesia Khrisna Anggun Yuliana; Ng Husin
JOURNAL INTELEKTUAL Vol 3 No 2 (2024): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v3i2.187

Introduction/Main Objectives: To examine the effect of tax avoidance practices on company value in the agricultural sector, especially palm oil, listed on the Indonesia Stock Exchange. Background Problems: Tax avoidance practices can be viewed as management efforts to maximize personal welfare, but this practice can have a negative impact on company value in the long term. Novelty: This study does not only stop at analyzing the relationship between tax avoidance and company value, but also explores more deeply the role of profitability as a moderating variable. Research Methods: Purposive sampling is used to select samples of companies that meet certain criteria with analysis carried out using multiple linear regression, by first conducting a classical assumption test. Findings/Results: Shows that tax avoidance can have a positive impact on company value, and profitability can strengthen the relationship between tax avoidance and company value. Conclusion: Efficiency practices in financial management through tax avoidance can increase company value in the context of the Indonesian palm oil industry.

Dampak Dari Kesadaran Pajak Dan Hukuman Pajak Terhadap Tingkat Kepatuhan Pemilik Kendaraan Bermotor Dengan Pengetahuan Pajak Sebagai Faktor Yang Mempengaruhi Merida, Merida; Yuliana, Khrisna Anggun; Rays, Muh
Economics and Digital Business Review Vol. 6 No. 2 (2025)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i2.2233

Many taxpayers think that tax obligations are a burden and threat to them, so they hesitate to pay taxes or tend to avoid paying taxes. In addition, the many acts of corruption that occur in the tax environment make people even more reluctant to pay taxes. The application of tax sanctions results in compliant taxpayers, in which case taxpayers comply because they consider severe sanctions as a penalty for unlawful acts in tax avoidance efforts. The source of data obtained in this study comes directly from taxpayers at the balaraja samsat, Tangerang district. Then the minimum sample to be used in this study is 100 Respondents. The data analysis technique used is Moderated Regressions Analysis using SPSS version 25 for windows. The results of this study indicate that taxpayer awareness has a significant effect on motor vehicle taxpayer compliance with a significant value of 0.000 <0.05. Tax sanctions have a significant effect on motor vehicle taxpayer compliance with a significant value of 0.000 <0.05. The moderating variable, namely taxation knowledge, is able to moderate the relationship between taxpayer awareness and motor vehicle taxpayer compliance which results in a significant value of 0.000 <0.05 and the moderating variable of taxation knowledge is also able to moderate the relationship between taxation sanctions and motor vehicle tax compliance which results in a significant value of 0.000 <0.05 and the moderating variable of taxation knowledge.

The Effect Of Internal Audit And The Effectiveness Of Internal Control On The Ability To Detect Fraud Yuliana, Khrisna Anggun; Badren, Yuliana
Amkop Management Accounting Review (AMAR) Vol. 4 No. 2 (2024): July - Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v4i2.2622

Responding to fraud cases that arise in the field of higher education, it is crucial to take action to prevent fraud through the implementation of risk management in the implementation of the institution's business processes, with reference to Government Regulation No. 60 of 2008 and Education and Culture Regulation No. 66 of 2015. Based on the survey results presented in the 2019 Report to the Nations, the Association of Certified Fraud Examiners (ACFE), an international organization, shows attention to fraud prevention in various sectors. The survey results show that in terms of education, the majority of fraud perpetrators are Bachelor-level college graduates with a percentage of 73.2% (Association of Certified Fraud Examiners Indonesia, 2019). Furthermore, there are graduates with a Master's level reaching 17.2%, followed by diploma graduates 4.6%, then high school graduates 4.2%, and finally doctoral students 0.8%. The research data was collected through distributing questionnaires to targeted respondents, namely internal auditors in the internal control system section in LLDIKTI IV area universities. The questionnaires in this study were distributed with a total of 80 samples from 253 available questionnaires. The results of the study using multiple linear regression models show that internal auditors have no significant effect that can be proven through this study, and the effectiveness of internal control also does not show a significant effect in the researcher.

The Impact of Tax Avoidance on Firm Value with Profitability as a Moderating Variable : Case Study of Agricultural Companies Listed on the IDX 2020-2022 Shofwatun Hasna; Khrisna Anggun Yuliana; Husin; M. Imam Suswandoyo
JOURNAL INTELEKTUAL Vol 4 No 1 (2025): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v4i1.210

Introduction/Main Objectives: To ultimately increase profits, the value of the Company, especially in the agricultural sector which has its own characteristics and challenges. Background Problems: The phenomenon of tax avoidance carried out by agricultural sector companies and its impact on company value, as well as the role of profitability as a moderating variable in the relationship. Novelty: Focus on the effect of tax avoidance on company value in the agricultural sector with an emphasis on the role of profitability as a moderating variable. Research Methods: Using a quantitative approach, the study population consists of agricultural sector companies listed on the IDX during the period 2020-2022 using statistical software (SPSS). Finding/Results: Tax avoidance can increase company value, profitability does not function as a reinforcement in the relationship, which indicates that other factors may be more influential in this context. Conclusion: This study concludes that tax avoidance has a significant influence on company value in the agricultural sector listed on the Indonesia Stock Exchange. However, profitability does not function as a moderating variable that strengthens the relationship between tax avoidance and company value.

Digital Accounting in Financial Decision Making – A Bibliometric Mapping of Emerging Topics and Research Clusters Judijanto, Loso; Badren, Yuliana; Caronge, Erniyati; Yuliana, Khrisna Anggun; Wijayanti, Sukma
Jurnal Akuntansi Dan Keuangan West Science Vol 5 No 01 (2026): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v5i01.3177

Perkembangan teknologi digital telah mentransformasi praktik akuntansi secara fundamental, memperluas perannya dari sekadar sistem pencatatan dan pelaporan menjadi instrumen strategis dalam pengambilan keputusan keuangan. Seiring dengan meningkatnya volume dan kompleksitas literatur mengenai akuntansi digital, diperlukan pemetaan sistematis untuk memahami struktur intelektual, tema penelitian utama, serta arah perkembangan bidang ini. Studi ini bertujuan untuk memetakan lanskap penelitian digital accounting dalam financial decision making menggunakan pendekatan bibliometrik. Data penelitian diperoleh dari publikasi terindeks Scopus dan dianalisis menggunakan teknik pemetaan bibliometrik melalui analisis kemunculan bersama kata kunci, jejaring penulis, institusi, dan negara. Hasil analisis menunjukkan bahwa decision making merupakan tema sentral yang menghubungkan berbagai klaster penelitian, dengan fondasi kuat pada sistem informasi akuntansi dan manajemen informasi. Selain itu, terdapat pergeseran signifikan menuju topik-topik mutakhir seperti artificial intelligence, machine learning, blockchain, automation, dan decentralized finance, yang menandai transformasi akuntansi digital menuju sistem prediktif dan real-time. Analisis kolaborasi juga mengungkap sifat global dan multidisipliner dari penelitian ini, meskipun beberapa tema seperti keberlanjutan dan teknologi emerging masih relatif kurang dieksplorasi. Temuan studi ini memberikan kontribusi konseptual dengan menyajikan gambaran komprehensif evolusi riset digital accounting serta memberikan implikasi praktis dan agenda riset masa depan bagi akademisi dan praktisi dalam mendukung pengambilan keputusan keuangan yang lebih efektif di era digital.

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