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All Journal Jurnal Wira Ekonomi Mikroskil Owner : Riset dan Jurnal Akuntansi GERVASI: Jurnal Pengabdian kepada Masyarakat Procuratio : Jurnal Ilmiah Manajemen Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Akuntansi Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Agustina -
Universitas Mikroskil
Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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PENDETEKSIAN FINANCIAL STATEMENT FRAUD MENGGUNAKAN FRAUD PENTAGON DAN DAMPAKNYA TERHADAP REAKSI PASAR Agustina Agustina; Mie Mie; Evi Juita Wailan An
Procuratio : Jurnal Ilmiah Manajemen Vol 9 No 1 (2021): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v9i1.808

Abstract

This study aims to determine and analyze the effect of financial targets, external pressure, ineffective monitoring, nature of industry, change in auditor, change in director and CEO picture of market reaction through financial statement fraud. This research is expected to help stakeholders in determining the right decisions by using factors that influence financial statement fraud that has an impact on market reactions. This research was conducted at registered infrastructure, utilities and transportation companies on the Indonesia Stock Exchange in the period 2016-2018. The research population is 50 company. The sampling technique using purposive sampling technique, was obtained 17 companies were sampled with total of 51 observation. The data analysis method uses analysis multiple linear regression and path analysis. The results showed that financial targets, external pressure, ineffective monitoring, nature of industry, change in auditor, change in director and CEO picture does not affect the reaction of the market through financial fraud statement. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh target keuangan, tekanan eksternal, ketidakefektifan pengawasan, kondisi industri, pergantian auditor, pergantian direksi dan CEO picture terhadap reaksi pasar melalui financial statement fraud. Penelitian ini diharapkan dapat membantu pemangku kepentingan dalam menentukan keputusan yang tepat dengan memperhatikan faktor-faktor yang mempengaruhi financial statement fraud yang akan berdampak pada reaksi pasar. Penelitian ini dilakukan pada perusahaan infrastruktur, utilitas dan transportasi yang terdaftar di Bursa Efek Indonesia pada periode 2016-2018. Populasi penelitian adalah sebanyak 50 perusahaan. Teknik pengambilan sampel menggunakan teknik purposive sampling, diperoleh sebanyak 17 perusahaan sebagai sampel dengan jumlah pengamatan sebanyak 51. Metode analisis data menggunakan analisis regresi linier berganda dan analisis jalur. Hasil penelitian menunjukkan bahwa target keuangan, tekanan eksternal, ketidakefektifan pengawasan, kondisi industri, pergantian auditor, pergantian direksi dan CEO picture tidak berpengaruh terhadap reaksi pasar melalui financial statement fraud.
Pengaruh Pelatihan Terhadap Pengetahuan Tentang Perpajakan Agustina -; Mie Mie; Evi Juita Wailan An
Jurnal Wira Ekonomi Mikroskil Vol 10, No 2 (2020): Volume 10 Nomor 2 Edisi Oktober 2020
Publisher : Lembaga Penelitian & Pengabdian pada Masyarakat (LPPM) Universitas Mikroskil

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55601/jwem.v10i2.725

Abstract

Pengetahuan perpajakan adalah hal yang sangat penting bagi seorang karyawan yang bekerja di bidang akuntansi. Ketidakpahaman seorang karyawan yang bekerja di perusahaan tentang jenis, tarif pajak sesuai ketentuan perpajakan yang berlaku akan berakibat besar pada kesalahan pembayaran pajak perusahaan, dan akan berdampak buruk pada kinerja keuangan sebuah perusahaan. Untuk meningkatkan pemahaman karyawan, maka perlu untuk diberikannya pelatihan perpajakan di perusahaan. Namun, untuk mengukur terjadinya keberhasilan dari sebuah pelatihan perlu dilihat perubahan yang terjadi setelah dilakukannya sebuah pelatihan. Untuk itu, tujuan dari penelitian ini adalah untuk melihat perbedaan pengetahuan karyawan setelah dilakukannya pelatihan perpajakan tentang pemahaman perpajakan khususnya yang diatur dalam PMK No. 141/PMK.03/2015. Metode analisis dalam penelitian ini menggunakan wilcoxon test. Hasil dari penelitian ini diperoleh bahwa terjadi peningkatan pengetahuan antara sebelum dan setelah dilakukannya pelatihan perpajakan baik dari sisi pemahaman umum, jenis pajak maupun tarif pajak yang dijelaskan dalam pelatihan.
Determinan Perencanaan Pajak Perusahaan Pertambangan di Indonesia Agustina Agustina; Mie Mie; Syafira Firza
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.567

Abstract

This research aims to determine the effect of corporate governance as measured by institutional ownership, the proportion of independent commissioners, audit committee, and board of director also solvability, profitability, company size, growth opportunity, and capital intensity ratio on tax planning. The population in this research were all mining companies listed on Indonesia stock exchange for the 2015-2018 with the sampling technique used was purposive sampling. This type of research was causal associative, with data analysis method, namely confirmatory factor analysis and then continued with multiple regression analysis. The result of the factor test indicate that the audit committee is not a determinant of tax planning. Based on the results of regression analysis shows that simultaneously, institutional ownership, the proportion of independent commissioners, board of directors, solvency, profitability, company size, growth opportunity, and capital intensity ratio have an effect on tax planning. While partially, the results of the study indicate that institutional ownership, profitability, growth opportunity, and capital intensity ratio can be determinants that affect corporate tax planning. Meanwhile, the proportion of independent commissioners, board of directors, solvency, and company size partially not influence the company to do the tax planning. From results of this research, the government is expected will pay more attention to the grey area that can be used by companies as a gap to reduce tax payments which results in reduced state revenues.
Analisis Minat Mahasiswa Memilih Program Studi Akuntansi Universitas Mikroskil Dengan Theory of Planned Behavioral Syafira Ulya Firza; Agustina Agustina; Devina Loman
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.763

Abstract

Accounting is one of the oldest science but plays an important role in the industrial. This will certainly attract intention in choosing the Accounting study program. However, in reality, during the last 4 years, student’s intention in choosing the Accounting study program at the Mikroskil University has actually decreased. For this reason, this research aims to examine and analyze the factors that influence student’s intention in choosing the Accounting study program at the Mikroskil University. This research was conducted using the Theory of Planned Behavioral. The study began by distributing questionnaires and continued into testing with the partial least square research method using the SmartPLS. The results obtained, Attitude and Perceived Behavioral Control have a positive effect on student’s intention. Meanwhile, Subjective Norms have no influence on students' intention in choosing the Accounting study program at the Mikroskil University. In addition, based on the moderation test, it was found that Perceived Behavioral Control was unable to moderate the relationship between Attitude and Subjective Norms with student’s intention in choosing the Accounting study program at the Mikroskil University. Based on the results of this study, the suggestions for improvement that can be given are to maintain and, if possible, improve the academic quality and existing facilities to increase the attitude also carry out activities that can improve the Perceived Behavioral Control. By increasing those things, student's intention in choosing the Accounting Study Program is expected to increase.
Faktor – Faktor Yang Mempengaruhi Profitabilitas Dan Dampaknya Terhadap Manajemen Laba Agustina Agustina; Sulia Sulia; Rice Rice
Jurnal Akuntansi Vol. 22 No. 1 (2018): January 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v22i1.320

Abstract

This study examine the influence of debt to equity ratio, firm size, institutional ownership, public ownership, independent board and audit committee on profitability and the impact for earning management. Populationfor this studywas 65 natural resource company listed in Indonesia Stock Exchange Period 2012-2015. Based on purposive sampling method, 21 natural resource company was selected (or 84 observation). Data was selected from the companies’ financial reports and analysed by using path analysis. This study found thatdebt to equity ratio, firm size, institutional ownership, public ownership, independent board and audit committee simultaneously affect profitability and earning management. Partialy, only independentboard affect profitability and only institutional ownership and public ownershipaffect earning management. Futhermore, profitability can only mediate the affect of institutional ownership, public ownership and independent board to earning management.
Pengembangan Konten Pembelajaran Tematik “Pengenalan Diri” Berbasis Multimedia pada Sekolah TK Santo Yoseph Medan Syafira Ulya Firza; Andreani Caroline Barus; Agustina Agustina
GERVASI: Jurnal Pengabdian kepada Masyarakat Vol 6, No 2 (2022): GERVASI: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM IKIP PGRI Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31571/gervasi.v6i2.3540

Abstract

Pandemi Covid-19 berdampak besar pada kegiatan pembelajaran di sekolah dari luring menjadi daring, salah satu sekolah yang terdampak dari pandemi ini adalah TK Santo Yoseph Medan. Demi kelancaran kegiatan pembelajaran, para guru dengan keterbatasan kemampuan dipaksa harus membuat konten pembelajaran. Hasilnya konten yang dihasilkan cenderung bersifat instruksi kerja. Tujuan dilakukannya pengabdian ini adalah menciptakan konten pembelajaran dalam bentuk video pembelajaran untuk peserta didik. Konten yang diciptakan nantinya akan diserahkan kepada 8 guru yang mengajar pada TK Santo Yoseph untuk diimplementasikan. Metode pelaksanaan diawali dengan melakukan observasi untuk melihat proses pembelajaran yang berjalan dan wawancara guru-guru terkait tematik yang diajarkan untuk persiapan konten yang akan dibuat. Konten pembelajaran dibuat menggunakan aplikasi online Renderforest dan menghasilkan 12 konten pembelajaran dengan tema pengenalan diri. Berdasarkan hasil wawancara terhadap para guru, konten pembelajaran yang dihasilkan sangat menarik dan interaktif sehingga meningkatkan minat belajar para peserta didik.
Pengungkapan Tanggung Jawab Sosial dan Nilai Perusahaan: Dari Sudut Pandang Teori Akuntansi Positif dan Corporate Governance Agustina Agustina; Sulia Sulia; Rice Rice
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 1 (2017): Maret 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.489 KB) | DOI: 10.24815/jdab.v4i1.5697

Abstract

This study examine the influence of bonus plan hypothesis, debt/equity hypothesis, political cost hypothesis, earning management, institutional ownership, public ownership, independent board and audit committee on firm value with corporate social responsibility as the intervening variable. The study population is 65 natural resource companies listed in Indonesia Stock Exchange period 2012-2015. Based on purposive sampling method, 21 natural resource companies were selected (or 84 observations). Data was selected from the companies’ financial reports and analysed by using path analysis. This study found that corporate social responsibility can be used as an intervening variable to mediate the effect of political cost hypothesis, earning management, and audit committee to firm value. But, it cannot mediate the effect of bonus plan hypothesis, debt/equity hypothesis, institutional ownership, public ownership and independent board to firm value.
Akuntansi Konservatisme Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Agustina Agustina; Rice Rice; Stephen Stephen
Jurnal Dinamika Akuntansi dan Bisnis Vol 3, No 1 (2016): Maret 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (537.451 KB)

Abstract

This study examine the influence of firm size, firm risk, capital intensity, leverage, tax, litigation, ownership structure, and growth opportunity for accounting conservatism.The study population was 129 manufacturing companies listed in Indonesian Stock Exchange between 2009 and 2011. Based on purposive sampling method, 38 manufaturing companies was selected (or 114 observations). Data was selected from the companies’ financial reports and analysed by using multiple linear regression. This study uncovered that. the firm size, firm risk, capital intensity, leverage, tax, litigation, ownership structure, and growth opportunity have influence for accounting conservatism collectively. But, only firm size, firm risk, capital intensity, ownership structure and growth opportunity affect accounting conservatism individually in the studied companies.
Investasi Safe Haven: Dampak Perang Rusia - Ukraina Agustina Agustina; Andreani Caroline Barus
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1523

Abstract

This research was conducted to determine the impact of the crisis caused by Russia and Ukraine on the condition of various war instrument investments, such as the stock market represented by the JCI and the Nasdaq Index, world gold prices, crypto assets such as bitcoin, Ethereum, ripple as well as against the US dollar. From these results, it is hoped that later the most stable investment instrument can be found when there is a crisis shock, so that it can provide input to investors to be able to make the safest investment. The study was conducted testing the difference between pre- and post-war conditions of Russia-Ukraine. The test uses a Wilcoxon test that is adjusted to the normality test results. Based on the tests carried out, it shows that there is a difference between the Stock Market (JCI); Stock Market (NASDAQ); Dollars; Crypto (Bitcoin); Crypto (Ethereum); Crypto (Ripple); World Gold before (Pre) with after (Post) Russia-Ukraine War.
Edukasi Perencanaan Keuangan Berbasis Gamifikasi Pada Siswa Madrasah Aliyah Andreani Caroline Barus; Syafira Ulya Firza; Abdul Aziz; Agustina Agustina; Fandi Halim
ABDI: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 7 No 1 (2025): Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : Labor Jurusan Sosiologi, Fakultas Ilmu Sosial, Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/abdi.v7i1.1030

Abstract

Rendahnya tingkat literasi keuangan di Indonesia, terutama pada Generasi Z, menjadi perhatian utama dalam pengabdian ini. Berdasarkan data Survei Nasional Literasi dan Inklusi Keuangan (SNLIK) tahun 2022, terdapat kesenjangan yang signifikan antara tingkat literasi keuangan (49,68%) dan inklusi keuangan (85,10%). Minimnya sosialisasi dan edukasi menjadi faktor utama rendahnya pemahaman keuangan dasar pada masyarakat, khususnya generasi muda. Oleh karena itu, kegiatan pengabdian ini bertujuan untuk meningkatkan literasi keuangan bagi 30 siswa kelas XII Madrasah Aliyah Negeri Binjai melalui metode gamifikasi. Program ini mencakup edukasi terkait pengelolaan keuangan, investasi, perencanaan keuangan, serta simulasi bisnis menggunakan permainan Jack Milyarder. Kegiatan ini dilaksanakan selama dua hari dengan pendekatan pre-test dan post-test untuk mengukur efektivitas pelatihan. Hasil evaluasi menunjukkan peningkatan pemahaman siswa dari 52,68% sebelum pelatihan menjadi 86,16% setelah pelatihan. Dengan demikian, program ini berhasil meningkatkan literasi keuangan siswa dan diharapkan dapat membentuk perilaku keuangan yang lebih bijak di masa depan.
Co-Authors Abdul Aziz Andreani Caroline Barus Devina Loman Fandi Halim Mie Mie Mie Mie Mie Mie Rice Rice Rice Rice Rice Rice Stephen Stephen Sulia - Syafira Firza Syafira Ulya Firza Wailan An, Evi Juita