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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Mirai Management Jurnal Ilmiah Wahana Akuntansi Scientific Journal of Reflection : Economic, Accounting, Management and Business DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Bilancia : Jurnal Ilmiah Akuntansi Jurnal Abdimas Mandiri Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Ilmiah Wahana Pendidikan Jurnal Dedikasi Hukum Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Science and Education Journal Jurnal Social Society ARTOKULO: Journal of Accounting, Economic and Management Jurnal Akuntansi dan Keuangan Entitas
Soni Okabrian
Universitas Singaperbangsa Karawang, Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Sukuk dan Bagi Hasil terhadap Dana Pihak Ketiga Pada Bank Syariah BUMN Dari Tahun 2016-2020 Nilam Halimah; Syamsul Huda; Soni Okabrian
Jurnal Mirai Management Vol 7, No 2 (2022)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v7i2.2261

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui dan menguji pengaruh sukuk dan bagi hasil terhadap dana pihak ketiga baik secara parsial maupun secara simultan pada Bank syariah BUMN tahun 2016-2020. Populasi yang digunakan dalam penelitian ini adalah Bank syariah BUMN periode 2016-2020 yaitu Bank Syariah Mandiri, Bank BNI Syariah, dan Bank BRI Syariah. Teknik sampling yang digunakan dalam adalah teknik nonprobability sampling dengan teknik analisis data deskriptif dan verifikatif. Pengujian hipotesis menggunakan model analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa (1) sukuk (sukuk mudharabah) secara parsial tidak berpengaruh terhadap dana pihak ketiga. Hal tersebut ditunjukkan dengan nilai t hitung < t tabel atau sama dengan -915 < 1,654 dengan nilai signifikansi sebesar 0,362 atau > 0,05. (2) bagi hasil secara parsial berpengaruh terhadap dana pihak ketiga. Hal ini ditunjukkan oleh t hitung > t tabel atau sama dengan 8,429 > 1,654, di peroleh nilai signifikansi sebesar 0,000 atau < 0,05. (3) Sukuk (sukuk mudharabah) dan bagi hasil secara simultan (bersama-sama) berpengaruh terhadap dana pihak ketiga. Hal tersebut ditunjukkan nilai F hitung > F tabel (54,820 > 3,06) dengan nilai signifikansi 0,000 < 0,05 atau lebih kecil dari 0,05. Kata Kunci : Sukuk; Bagi Hasil; Dana Pihak Ketiga. Abstract This study aims to determine and examine the effect of sukuk and profit sharing on third party funds either partially or simultaneously at BUMN Islamic Banks in 2016-2020. The population used in this study is a state-owned Islamic bank for the 2016-2020 period, he population used in this study were BUMN Islamic banks for the 2016-2020 period, namely Mandiri Syariah Banks, BNI Syariah Banks, and BRI Syariah Banks. The sampling technique used in this study is a nonprobability sampling technique with descriptive and verification data analysis techniques. Hypothesis testing using multiple linear regression analysis model. The results showed that (1) sukuk (mudharabah sukuk) partially had no effect on third party funds. This is indicated by the value of t arithmetic < t table or equal to -915 < 1.654 with a significance value of 0.362 or > 0.05. (2) profit sharing partially affects third party funds. This is indicated by t count > t table or equal to 8.429 > 1.654, the significance value is 0.000 or F table (54.820 > 3.06) with a significance value of 0.000 < 0.05 or less than 0.05. Keywords: Sukuk; Profit sharing; Third party funds.
Pengaruh Kualitas Akrual dan Tata Kelola Terhadap Stock Return Soni Okabrian; Afifa Nurhanifah; Kamaluddin Rahmat; Venni Avionita
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 8 No. 1 (2023): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v8i1.27200

Abstract

This study aims to determine the effect of accrual quality through discretionary accruals and governance through institutional ownership, independent commissioners, audit committees and directors on Stock Returns. The study used data from 39 companies included in the Kompas 100 index from 2019 to 2021. The results showed that there was a significant effect on accruals and independent commissioners' discretionary variables on Stock Returns, while for institutional ownership, audit committee and advisory variables had no effect on Stock Returns. . Discretionary accruals have a negative effect on Stock Returns, while independent commissioners have a positive effect on Stock Returns. Taken together discretionary accruals, institutional ownership, independent commissioners, audit committees and directors influence Stock Returns by 14.5%.
Optimalisasi Pemasaran Digital Pada Usaha Mikro Kecil Dan Menengah Di Desa Dongkal Karawang: Optimalisasi Pemasaran Digital Pada Usaha Mikro Kecil Dan Menengah Di Desa Dongkal Karawang huda, Syamsul Huda; Pamungkas Satya Putra; Rizke Wiliyanti; Rani Apriani; Danang Kusnanto; Soni Okabrian
DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 8 No 1 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/dikemas.v8i1.598

Abstract

Kegiatan pengabdian kepada masyarakat berbentuk sosialisasi dan pemberdayaan usaha mikro kecil dan menengah (UMKM) dalam memanfaatkan digitalisasi untuk meningkatkan penjualan dan memajukan usahanya. Wilayah Jawa Barat yang memiliki potensi yang besar dalam sektor UMKM adalah Kabupaten Karawang. Kabupaten Karawang yang saat ini sebagai daerah kawasan industri terbesar se-Asia Tenggara memungkinkan banyak para pendatang yang masuk ke Kabupaten Karawang. Banyaknya pendatang dan penduduk yang meningkat memungkinkan tingkat konsumen yang tinggi sehingga memberikan peluang bagi pelaku UMKM di Kabupaten Karawang untuk melakukan 4 jenis industri yaitu pangan, sandang, bahan bangunan dan kerajinan umum. Permasalahan yang dihadapi saat ini oleh para UMKM di Kabupaten Karawang, khususnya daerah Dongkal yaitu kurangnya pengetahuan mengenai pengelolaan digital dalam mengoptimalkan UMKM desa. Target luaran yang dapat dilakukan adalah memberikan berbagai kegiatan yang mengarah pada perubahan paradigma dan efektivitas dari kegiatan Pemerintah Desa Dongkal dalam penguatan bebrbasisi digital upaya meningkatkan UMKM. Kegiatan-kegiatan yang akan diselenggarakan melibatkan berbagai pihak pada stakeholders setempat untuk memberikan dorongan sinergitas dalam penyelesaain persoalan yang dihadapi. Kata Kunci: UMKM; Desa; Digital.
Influence of Profitability and Debt Policy on Company Value in Health Companies Syahbathie Sabariah; Soni Okabrian
ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 2 (2024): May - August 2024
Publisher : Medikun Publisher

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

Abstract

This research aims to determine and test the influence of Profitability and Debt Policy both partially and simultaneously on Company Value in health sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The research population includes all health sector companies listed on the Indonesia Stock Exchange for the 2019 - 2023 period. The sample was determined using purposive sampling. The analysis techniques used in this research are descriptive analysis, classical assumption testing, and hypothesis testing using a linear regression model. The research results show that (1) Profitability has a significant effect on Company Value. This is proven by the calculated t value being greater than the t table value (5,494 > 1,667) and a significance value of (sig) (0.000 < 0.05). (2) Debt Policy does not have a significant influence on Company Value. This is shown by the calculated t value < t table, namely (0.256 < 1.667) and the significance value (sig) (0.798 > 0.05). (3) Profitability and Debt Policy simultaneously have a significant effect on Company Value. This is shown by the calculated F value > F table, namely (19.035 > 3.13) and the significance value (sig) (0.000 < 0.05). Profitability as proxied by ROI and debt policy as proxied by DAR have an influence of 34.3% on company value as proxied by PBV.
Pengaruh Tata Kelola Perusahaan, Ukuran Perusahaan, dan Umur Perusahaan terhadap Manajemen Laba pada Perusahaan Minyak dan Gas yang Terdaftar di BEI Manullang , Hilery Kislew; Soni, Okabrian
Jurnal Ilmiah Wahana Akuntansi Vol. 19 No. 2 (2024): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.19.0215

Abstract

The results this research show that partially, corporate governance and company size have a significant effect on earnings management. Company age has no direct impact and is not significant on earnings management. Corporate governance, company size and company age have a significant influence on earnings management. The results of the regression coefficient test show that earnings management is influenced by corporate governance, company size and company age by 34%. The existence of strict supervision, the impact of good governance, makes the opportunity for management to carry out profit management smaller. Large companies tend to increase their profits due to the competence and capabilities of the resources they have in managing the business. Younger companies want to show rapid growth and positive results to attract investors, while older companies have tighter oversight and more resources to ensure compliance with accounting standard.
PENGARUH INTELLECTUAL CAPITAL, DEWAN KOMISARIS INDEPENDEN DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Apriyani, Mishael; Okabrian, Soni
Bilancia : Jurnal Ilmiah Akuntansi Vol 8 No 4 (2024): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v8i4.4577

Abstract

This research aims to provide an overview of how companies can attract investors through increasing company value. This research is scientifically conducted through a testing and analysis process related to the influence between firm value on intellectual capital, independent board of commissioners, and financial performance. The research sample consists of food and beverage sub sector manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period, using purposive sampling resulting in 15 companies and 60 observation data. Data analysis was carried out using multiple linear regression through quantitative calculations of secondary type. Data processing is assisted by the SPSS program to ensure the accuracy of the results obtained. Data testing stages are used through descriptive statistical analysis, classical assumption tests, and hypothesis testing using the t-test and f-test. The research findings show that intellectual capital has a significant negative effect on firm value. There is no significant effect on the independent board of commissioners on firm value. There is a significant positive effect on financial performance on firm value. Firm value is considered significantly influenced by intellectual capital, independent board of commissioners and financial performance simultaneously. The results of this study indicate that manufacturing companies need to focus on developing intellectual capital and supervision by the board of independent commissioners. Penelitian ini bertujuan untuk memberikan gambaran bagaimana perusahaan dapat menarik minat investor melalui peningkatan nilai perusahaan. Penelitian ini secara ilmiah dilakukan melalui proses pengujian dan analisis terkait pengaruh nilai perusahaan terhadap intellectual capital, dewan komisaris independen, dan kinerja keuangan. Sampel penelitian terdiri dari perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2019-2022, dengan menggunakan purposive sampling menghasilkan 15 perusahaan dan 60 data observasi. Analisis data dilakukan dengan menggunakan regresi linear berganda melalui perhitungan kuantitatif berjenis sekunder. Pengolahan data dibantu program SPSS untuk memastikan keakuratan hasil yang didapat. Tahapan pengujian data digunakan melalui analisis statistik deskriptif, uji asumsi klasik, serta pengujian hipotesis menggunakan uji-t dan uji-f. Temuan penelitian menunjukkan bahwa intellectual capital memiliki pengaruh negatif signifikan terhadap nilai perusahaan. Tidak terdapat pengaruh signifikan pada dewan komisaris independen terhadap nilai perusahaan. Terdapat pengaruh positif signifikan pada kinerja keuangan terhadap nilai perusahaan. Nilai perusahaan dianggap signifikan dipengaruhi oleh intellectual capital, dewan komisaris independen serta kinerja keuangan secara simultan. Dari hasil penelitian ini menunjukkan bahwa perusahaan manufaktur perlu fokus pada pengembangan intellectual capital dan pengawasan oleh dewan komisaris independen serta peningkatan kinerja keuangan untuk meningkatkan nilai perusahaan demi menarik minat investor.
PENINGKATAN KETERAMPILAN PENGELOLAAN KEUANGAN RUMAH TANGGA MELALUI METODE KAKEIBO Ratnasari, Ina; Nurhanifah, Afifa; Tazliqoh, Agustifa Zea; Okabrian, Soni; Nurmillah, Siti Najwa; Shalsya, Nabilla
Jurnal Abdimas Mandiri Vol. 9 No. 1
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jam.v9i1.5122

Abstract

Pengelolaan keuangan rumah tangga yang baik menjadi aspek penting dalam meningkatkan kesejahteraan keluarga, terutama bagi ibu rumah tangga yang memiliki peran ganda sebagai pendidik. Data dari Otoritas Jasa Keuangan (OJK) menunjukkan bahwa profesi guru menjadi salah satu kelompok yang paling rentan terhadap jeratan pinjaman online ilegal akibat rendahnya literasi keuangan, gaji yang terbatas, dan pengaruh gaya hidup. Untuk mengatasi permasalahan tersebut, program pengabdian masyarakat ini bertujuan meningkatkan keterampilan pengelolaan keuangan rumah tangga pada ibu-ibu rumah tangga khususnya yang berprofesi sebagai guru melalui penerapan metode Kakeibo di Desa Cimahi, Kecamatan Klari, Kabupaten Karawang. Metode Kakeibo menawarkan pendekatan pencatatan manual yang sistematis dan reflektif dalam mengelola pendapatan dan pengeluaran. Kegiatan ini dilaksanakan pada 10 Juli 2024 di Aula Desa Cimahi dengan melibatkan 30 peserta dari berbagai jenjang pendidikan, mulai dari PAUD hingga SMK. Pelatihan dimulai dengan pengenalan metode Kakeibo, langkah-langkah penerapannya, kategori pengeluaran, serta manfaatnya. Kegiatan PkM berhasil meningkatkan pemahaman ibu-ibu rumah tangga yang berprofesi sebagai guru di Desa Cimahi tentang pentingnya pencatatan keuangan sistematis menggunakan metode Kakeibo, sehingga mereka mampu menyusun anggaran rumah tangga lebih terstruktur dan mengurangi risiko terjerat pinjaman online ilegal. Dampak jangka panjangnya adalah peningkatan literasi keuangan, stabilitas ekonomi keluarga, serta kesejahteraan masyarakat desa melalui penerapan praktik pengelolaan keuangan yang lebih disiplin dan terencana.
Implementasi Standar Jasa Investigasi (SJI) 5300 – 5400 Tahun 2021 dalam Audit Investigasi : Studi pada Kasus Fraud PT XYZ di Bidang Manufaktur Putra, Alexander Alley Retta Buana; Okabrian, Soni
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 3 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i3.1158

Abstract

Fraud remains a significant risk in the corporate environment, especially in the manufacturing sector, where complex operations and financial systems can create opportunities for misconduct. To address this, investigative audits guided by established standards are crucial. This study aims to evaluate the implementation of the Investigation Service Standards (Standar Jasa Investigasi or SJI) 5300 and 5400 of 2021 during an investigative audit of a fraud case at PT XYZ, a manufacturing company. The audit was conducted by the Public Accounting Firm Bharata, Arifin, Mumajad & Sayuti (KAP BAMS). Using a descriptive method with a case study approach, data were collected through interviews, observations, and literature review. The findings reveal that the standards were generally implemented effectively. However, two procedural elements specifically the independence declaration and the traceback procedure were not applied due to contextual constraints during the audit. Despite these omissions, adherence to these procedures remains a mandatory aspect of the standards. The implications suggest a need for improved flexibility in the application of investigative standards to accommodate situational challenges without compromising professional integrity. This study highlights the importance of continual training and internal controls to ensure full compliance with investigative audit standards in practice.
Pengaruh Taxpayer Awareness dan Taxation Knowledge terhadap Taxpayer Compliance dalam Membayar Pajak Bumi dan Bangunan di Kecamatan Medan Satria Kota Bekasi Nurrochman, Azzahra Syifa; Okabrian, Soni
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 3 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i3.1160

Abstract

The research is grounded in the concern over the low level of taxpayer compliance in paying property taxes, which can hinder the realization of optimal local revenue. To address this issue, this study investigates how the taxpayers' level of awareness and knowledge about taxation affect their compliance behavior. This study aims to examine the influence of taxpayer awareness and taxation knowledge on taxpayer compliance regarding property tax payments in the Medan Satria District. The study adopts a quantitative approach, specifically utilizing an associative method to explore the relationship between taxpayer awareness, taxation knowledge, and taxpayer compliance. The population of the study consists of 1,743 Property Taxpayers in Medan Satria District, with a minimum sample size of 399 respondents determined using Slovin's formula with a 5% margin of error. Data collection was conducted through a structured questionnaire using a Likert scale to assess the three variables. Prior to distribution, the questionnaire was tested for validity and reliability to ensure accurate and consistent measurement. Valid and reliable responses were then subjected to classical assumption tests to meet the requirements of the Best Linear Unbiased Estimator (BLUE). The data analysis involved descriptive statistics, partial and simultaneous hypothesis testing, and multiple linear regression to determine the effect of taxpayer awareness and taxation knowledge on taxpayer compliance. The results revealed that both variables have a significant and positive impact on taxpayer compliance.
Analisis Implementasi Pengendalian Internal Pada Siklus Penjualan (Studi Kasus Pada PT Tunas Group Ridean Tbk) Azahrah, Rosa; Rahmat, Kamaluddin; Okabrian, Soni
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 2, Desember 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i2.3865

Abstract

The purpose of this research is to provide an overview of sales cycle implementation and internal control implementation in PT. Tunas Ridean Group’s sales cycle. The sales cycle analysis process is based on the Romney & Steinbart sales cycle model, and the internal control implementation analysis process is based on the COSO IC internal control framework. The research method used is a qualitative descriptive method with the Miles & Huberman model as the data analysis method. Data collection techniques include semi-structured interviews and literature studies. The informant collection technique uses the purposive sampling method. The research results show that the sales cycle process carried out by PT Tunas Group Ridean is consistent with the Romney & Steinbart revenue cycle model. The implementation of internal control in PT Tunas Group's Ridean sales cycle is carried out holistically in accordance with the COSO IC framework. The activities in the internal control process on control environment, risk assessment, control activities, communication and information, and monitoring are carried out comprehensively and in accordance with the strategic objectives of PT Tunas Group Ridean.Keywords: Internal Control, COSO IC, Sales Cycle, Accounting Information System, Automotive Industry
Co-Authors Ade Hendriawan Afifa Nurhanifah Agustifa Zea Tazliqoh Apriyani, Mishael Azahrah, Rosa Dwi Apriliani, Dwi Heikal M. Zakaria huda, Syamsul Huda Ina Ratnasari, Ina Kamaluddin Rahmat KUSNANTO, DANANG Lathifah, Ayu Manullang , Hilery Kislew Muhamad Rizqi Firdaus Nia Amelia Kartika Nilam Halimah Nozzel Esa Shaden Nurhanifah, Afifa Nurmillah, Siti Najwa Nurrochman, Azzahra Syifa Pamungkas Satya Putra Putra, Alexander Alley Retta Buana Rahmat, Kamaluddin Rani Apriani Rizke Wiliyanti Shalsya, Nabilla Syahbathie Sabariah Syamsul Huda Syamsul Huda Triyunarti, Wiwin Venni Avionita Wahyu Donri Tinambunan