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All Journal AKUNTANSI DEWANTARA EKSPANSI Sebatik JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Value: Jurnal Manajemen dan Akuntansi Akbis: Media Riset Akuntansi dan Bisnis Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Accounting and Finance Management (JAFM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Umyana, Ayu
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pandangan Donatur Mengenai Transparansi Dan Akuntabilitas Pengelolaan Keuangan Pada Organisasi Nirlaba Tanjaya, Hans Natanael; Umyana, Ayu; Espa, Vitriyan
Value : Jurnal Manajemen dan Akuntansi Vol. 19 No. 2 (2024): Mei - Agustus 2024
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v19i2.5750

Abstract

Kegiatan pengelolaan keuangan hingga saat ini masih dapat dikatakan belum sehat, dimana terdapat masih banyak hal yang berpotensi menjadi penghambat dalam kelancaran pengelolaan keuangan mulai dari kecurangan, penyalahgunaan data, hingga gagap teknologi. Transparansi merupakan keterbukaan segala hal dalam suatu organisasi dan akuntabilitas merupakan pertanggungjawaban terhadap kegiatan-kegiatan di organisasi atau lembaga tersebut. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif untuk menjelaskan secara rinci kondisi yang terjadi di sejumlah tempat yang menjadi objek penelitian. Tempat penelitian dilakukan di dua organisasi nirlaba yaitu Yayasan Xing Fu dan Gereja Kristen Nasional Injili (GKNI PNIEL). Pengambilan data dilakukan dengan mengobservasi kedua tempat organisasi nirlaba tersebut dan wawancara dengan para donatur tetap di dua organisasi tersebut. Hasil dari penelitian menunjukkan bahwa kedua organisasi non-profit tersebut telah menerapkan transparansi dan akuntabilitas yang baik di segala birokrasi dan kegiatan organisasi. Maka, penelitian ini menyimpulkan bahwa transparansi dan akuntabilitas merupakan kedua hal yang saling melengkapi satu sama lain dan harus diterapkan di seluruh organisasi atau birokrasi untuk memastikan seluruh kegiatan pada suatu komunitas dapat berjalan dengan lancar.
FINANCIAL DISTRESS DAN TAX AVOIDANCE: POTRET PERUSAHAAN MANUFAKTUR DALAM ANALISIS DESKRIPTIF KUANTITATIF Sam, Benedikta Fristhalie; Umyana, Ayu; Hamzani, Umiaty
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.431

Abstract

Tax avoidance can be driven by several factors, including declining financial conditions. Based on some cases that have occurred in companies in Indonesia, the research questions for this study are: 1) Do companies experiencing financial difficulties tend to engage in tax avoidance? 2) Do companies not experiencing financial difficulties also tend to engage in tax avoidance? The purpose of this study is to investigate and describe the tendency of tax avoidance based on the financial conditions of companies. The sample for this study includes manufacturing companies in the sub-sectors of Household Goods, Leisure Goods, and Tobacco listed on the Indonesia Stock Exchange for the period 2020-2022. The sample selection was done using purposive sampling, resulting in 33 samples from 11 companies that met specific criteria. This research is a descriptive quantitative study, describing financial distress using the Springate S-Score method and tax avoidance using the Cash Effective Tax Rate. The scores and ratios were then analyzed using Microsoft Excel Office 2021. The results of this study indicate that companies experiencing financial difficulties tend to engage in tax avoidance practices. There are also companies that are not experiencing financial difficulties but are still indicated to be engaging in tax avoidance practices. Additionally, it was found that some companies categorized as experiencing financial difficulties do not engage in tax avoidance practices
Good Corporate Governance and Internal Audit on Financial Performance with Firm Size as a Moderating Variable in Financial Sector Companies on the Indonesia Stock Exchange, 2020-2023 Triana, Dinda; Muhsin, Muhsin; Heniwati, Elok; Mustika, Ira Grania; Umyana, Ayu
Sebatik Vol. 28 No. 2 (2024): December 2024
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v28i2.2498

Abstract

This study aims to analyze the impact of Good Corporate Governance (GCG) and Internal Audit on financial performance, with Firm Size as a moderating variable, in financial sector companies listed on the Indonesia Stock Exchange during the 2020–2023 period. The research employs a quantitative approach using secondary data, analyzed with Smart PLS 3. The results show that Good Corporate Governance (GCG) has a significant effect on financial performance, and Internal Audit also significantly impacts financial performance. However, Firm Size does not directly influence financial performance. Furthermore, the findings indicate that Firm Size does not moderate the relationship between Good Corporate Governance (GCG) and financial performance, nor between Internal Audit and financial performance. This study concludes that Good Corporate Governance (GCG) and Internal Audit independently affect financial performance, but Firm Size does not play a moderating role in these relationships.
The Effect of Integrated Reporting on Firm Value with Good Corporate Governance as a Moderating Variable Akbar, Ulya Amadyra; Umyana, Ayu
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i2.2848

Abstract

This study aims to investigate the relationship between integrated reporting and firm value, using the audit committee, a component of good corporate governance, as a moderating variable. The approach used in this research is quantitative. Firm annual reports from the Indonesia Stock Exchange website served as the main source of the secondary data used. Twelve manufacturing firms that were listed on the IDX and featured in the LQ-45 index between 2021 and 2023 make up the study's population. A purposive selection strategy was used to choose the sample, from which 36 observations were gathered. The tests that used and included in this study are moderated regression analysis (MRA), traditional assumption testing, descriptive statistical testing, and hypothesis testing. The study's findings demonstrate that integrated reporting has a substantial impact on firm value and that the audit committee acts as a moderating factor to strengthen the association between the two.
PENGARUH FOMO DAN SOCIAL MEDIA INFLUENCER TERHADAP KEPUTUSAN INVESTASI DENGAN LITERASI KEUANGAN SEBAGAI MODERASI Armeyanti, Zila; Umyana, Ayu; Karpriana, Angga Permadi
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.6118

Abstract

This study discusses the impact of Fear of Missing Out (FOMO) and the influence of Social Media Influencers on young people's investment decisions, as well as the role of financial literacy as a moderating variable. With the development of technology, young people are more ensily exposed to investment information, which is often influenced by social media. The purpose of this study is to examine the relationship between FOMO, social media influencers, and investment decisions, and how financial literacy moderates the effect. The research method used is quantitative with a causal associative design, involving 236 respondents who are generation and millennials in Indonesia. Data analysis was conducted using SmartPLS 4.0. The results showed that FOMO and social media influencers have a significant positive effect on investment decisions. Financial literacy is proven to moderate the influence of FOMO, but does not moderate the influence of social media influencers. This study emphasizes the importance of financial literacy to improve more informed investment decisions among the younger generation The practical implication is that the younger generation is expected to be more critical in investing and not merely follow trends
Pengaruh Belanja Modal, Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Pendapatan Perkapita Pada Provinsi Kalimantan Barat Lexi Seviana, Erta; Eka Putri, Nadya; Umyana, Ayu
Journal of Accounting and Finance Management Vol. 6 No. 4 (2025): Journal of Accounting and Finance Management (September - October 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i4.2217

Abstract

Penelitian ini dilakukan untuk menguji dan mengukur pengaruh belanja modal, pendapatan asli daerah (PAD), dan dana perimbangan terhadap peningkatan pendapatan per kapita di wilayah Provinsi Kalimantan Barat selama periode tahun 2019 sampai dengan tahun 2023. Peneliti menerapkan metode analisis kuantitatif dengan memanfaatkan data yang ada dari publikasi resmi Badan Pusat Statistik (BPS) Kalimantan Barat pada kurun waktu terkait. Objek dalam penelitian ini mencakup seluruh pemerintah daerah di 14 kabupaten/kota yang ada di provinsi tersebut. Temuan dari analisis menunjukkan bahwa secara parsial, belanja modal tidak memiliki pengaruh yang signifikan terhadap tingkat pendapatan per kapita. Sebaliknya, pendapatan asli daerah dan dana perimbangan terbukti memberikan pengaruh yang positif dan signifikan dalam mendorong pertumbuhan pendapatan perkapita pada tingkat kabupaten/kota di Kalimantan Barat, yang mengindikasikan pentingnya optimalisasi penerimaan daerah dan pengelolaan transfer dana dari pusat dalam upaya peningkatan kesejahteraan masyarakat.
APAKAH KEPUTUSAN PERUSAHAAN MELALUI PENGGUNAAN UKURAN PERUSHAAN DAPAT MENINGKATKAN NILAI PERUSAHAAN? Maulana, M. Ikhsan; Ikhsan, Syarbini; Umyana, Ayu
AKUNTANSI DEWANTARA Vol 8 No 2 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 2 OKTOBER 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i2.17333

Abstract

The purpose of this quantitative research is to determine the impact of capital structure, earnings per share, and dividend policy on firm value and whether firm size can act as a moderating factor. The secondary data used is annual report data covering the years 2019-2022. 25 palm oil or CPO issuers listed on the Indonesia Stock Exchange became the population of this study. Purposive sampling with certain criteria is used in the sampling approach to obtain eight companies that meet the criteria. Moderation regression analysis, multiple linear analysis, and classical assumption tests were used in this research technique. Microsoft Excel and EViews 10 were used as analytical tools. The research findings show that, in contrast to dividend policy and capital structure which have no significant effect on firm value, earnings per share has a considerable impact on firm value. The impact of capital structure, earnings per share, and dividend policy on firm value cannot be mitigated by firm size.
Penerapan Teknologi Blockchain Dalam Perspektif Akuntansi, Apakah Tepat Guna? Mustika, Bela; Perdana, Ariefanda Iqbal; Umyana, Ayu
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 2 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i2.9530

Abstract

Today's technological advancements have made work more efficient. One of the breakthroughs in accounting technology is blockchain. This innovative system involves a distributed ledger that uses hashes to grant access to all users. For data accuracy, each user verifies the information before it is stored and shared with blockchain-connected users. This research aims to provide an understanding and overview to consider the application of blockchain technology in accounting based on developments that occur in blockchain. It is expected that this research can provide knowledge for practitioners and academics regarding the application of blockchain in an accounting perspective. This research uses a qualitative approach with a literature review method that utilizes secondary data. Researchers use innovation diffusion theory (IDT) to explain the developments that occur in blockchain. Data sources are obtained from journal articles, books, proceedings, websites and other relevant sources. As a result, the application of blockchain has the potential to change the current accounting paradigm and have a major impact on the accounting profession. A decentralized system helps transparency and accountability of information data. The use of smart contract systems and supporting triple entry systems increases the reliability of information on financial statements, reduces accounting fraud. Innovation in blockchain technology is also appropriate if its application is in accordance with the needs of the organization, so it is important for companies to prioritize needs and know the obstacles in their application.
DETERMINAN OPINI AUDIT GOING CONCERN Nafsiyyah, Zakiyyatun Dea; Prameswari, Desty Villa; Sartika, Eka; Umyana, Ayu
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 15 No 2 (2023)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v15i2.5317

Abstract

Abstract: This study was conducted in order to determine the impact of audit quality, total asset turnover, company size, growth opportunity, DER, DAR, and previous year's audit opinion on audit opinion regarding business continuity in food and beverage subsector companies located on the IDX in the period 2020 to 2022. Financial statements are secondary data used in research with purposive sampling in determining and based on predetermined characteristics there are 78 companies. Quantitative becomes a research model using logistic regression so as to obtain results where previous period Audit Opinions have an impact on Going Concern Audit Opinions, while Audit Quality, Total Asset Turnover, Company Size, Company Growth, Debt To Equity, Debt To Asset have no impact on Going Concern Audit Opinions in food and beverage subsector manufacturing companies. Keywords: Debt To Asset, Debt To Equity, Audit Quality, Going Concern Audit Opinion, Previous Year Audit Opinion, Total Asset Turnover, Company Size
Co-Authors Akbar, Ulya Amadyra Armeyanti, Zila Eka Putri, Nadya Eka Sartika, Eka Elok Heniwati Hamzani, Umiaty Ikhsan, Syarbini Karpriana, Angga Permadi Lexi Seviana, Erta Maulana, M. Ikhsan Muhsin Muhsin Mustika, Bela Mustika, Ira Grania Nafsiyyah, Zakiyyatun Dea Perdana, Ariefanda Iqbal Prameswari, Desty Villa Sam, Benedikta Fristhalie Tanjaya, Hans Natanael Triana, Dinda Vitriyan Espa