Articles
<![CDATA[EFFECT OF EXPOSURE MEDIA, ENVIRONMENTAL PERFORMANCE AND INDUSTRIAL TYPE ON CARBON EMISSION DISCLOSURE ]]>
<![CDATA[Fenny Novia Aulia Ulfa]]>;
<![CDATA[Husnah Nur Laela Ermaya]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 7, No 2 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v7i2.2320
<![CDATA[AbstractThe purpose of this research is to test the influence of Media Exposure, Environmental Performance And Type of Industry to Carbon Emission Disclosure. The independent variable in this research is Media Exposure measured using dummy variables, Environmental Performance is measured using an ordinal And Type of Industry is measured using dummy variables. Carbon Emission Disclosure as the dependent variable is measured using a checklist that was adopted from research Choi et al. The population of this research is non-financial companies that listed in the year 2014-2016. By using purposive sampling method and obtained a total sample of 36 companies per year. Methods of analysis of this research include statistic descriptive analysis, test classic assumptions, hypothesis testing and multiple linear. Results from this study indicate that Media Exposure significantly influences to the extent of carbon emission disclosure. Meanwhile, Environmental Performance and Type of Industry had no significant influence on the extent of carbon emission disclosure. Variable Carbon Emission Disclosure can be explained by the variable Media Exposure, environmental performance and the type of Industry amounted to 30%, while the remaining 70% is influenced by the other variables which are not researched in the study.Keyword: Carbon Emission Disclosure, Voluntary Disclosure, Media Exposure, Environmental Performance, Type of Industry]]>
<![CDATA[Corporate Governance Moderates the Relationship of Information Asymmetry and Dividend Policy Towards Earnings Management ]]>
<![CDATA[Novita Eka Berlianti]]>;
<![CDATA[Husnah Nur Laela Ermaya]]>;
<![CDATA[Yoyoh Guritno]]>
<![CDATA[ EQUITY Vol 25, No 1 (2022): EQUITY ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta ]]>
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DOI: 10.34209/equ.v25i1.3262
<![CDATA[In determining accounting profit, managers need to use certain assumptions and estimates in accordance with applicable accounting standards. This can lead to different treatment between transactions with one another and increase the potential of the management to implement earnings management in order to fulfill their personal interests. The difference in information related to the condition of the company and the interests between managers and shareholders is allegedly a factor that determines the occurrence of earnings management. Thus, this study was conducted to examine the effect of information asymmetry and dividend policy on earnings management, and how the role of corporate governance in moderating the relationship between information asymmetry and dividend policy on earnings management. The sample in this study were 46 banking companies listed on the Indonesia Stock Exchange for the 2015-2019 period and were selected using the purposive sampling method. The final sample used in this study were 9 banking companies. The test results using Fixed Effect Generalized Least Square (FEGLS) regression showed that: (1) Information asymmetry had no significant effect on earnings management; (2) Dividend policy has a significant negative effect on earnings management; (3) Corporate governance cannot moderate the relationship between information asymmetry and earnings management; (4) Corporate governance cannot moderate the relationship between dividend policy and earnings management.]]>
<![CDATA[PENGARUH AUDIT QUALITY DAN INDEPENDENSI AUDITOR TERHADAP MANAJEMEN LABA RIIL MELALUI FINANCIAL DISTRESS ]]>
<![CDATA[Alma Maria Octavia]]>;
<![CDATA[Husnah Nur Laela Ermaya]]>;
<![CDATA[Dewi Darmastuti]]>
<![CDATA[ Jurnal Ekonomi Dan Bisnis Vol 25, No 1 (2022): JURNAL EKONOMI DAN BISNIS MARET 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Pekalongan ]]>
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DOI: 10.31941/jebi.v25i1.2012
<![CDATA[This research investigates the effect of audit firm size and auditor industry specialization that proxies audit quality, and auditor independence on real earning management through financial distress as an intervening variable. This study used 96 samples of manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2019 research period with a purposive sampling method. By using the Structural Equation Model, the results show that auditor industry specialization and auditor independence have a positive effect on real earnings management through financial distress. Conclusions from the the results of the study explain that financial distress can be a motivation for management to did real earnings management so that it can be an indication for auditor to detect real earnings management. Financial distress can motivate management to use their flexibility to modifiy company profit, so that it requires high quality of audit and independence of auditor. The result of this research are related to role and performance of auditor for understanding client’s condition and detecting irregularities, so this research contributes to examine audit quality and independence of auditor to detect real earning management through financial distress condition]]>
<![CDATA[PENINGKATAN KUALITAS PENYUSUNAN LAPORAN KEUANGAN MANUAL MENJADI DIGITALISASI AKUNTANSI SEDERHANA PADA PELAKU UMKM DI KABUPATEN SERANG ]]>
<![CDATA[Ayunita Ajengtiyas Saputri Mashuri]]>;
<![CDATA[Husnah Nur Laela Ermaya]]>
<![CDATA[ Jurnal Bakti Masyarakat Indonesia Vol 4, No 1 (2021): Jurnal Bakti Masyarakat Indonesia ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara ]]>
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DOI: 10.24912/jbmi.v4i1.9501
<![CDATA[The results of observations made in the field show that, both manual and computerized accounting records cannot be applied properly to MSME players due to the absence of sufficient human resources to support the implementation of digitalized accounting both using mobile gadgets and computerized accounting. This expertise is needed to increase the skills of MSME entrepreneurs in developing their respective businesses. Therefore, this service is focused on training MSME players for training on digitizing accounting using accounting application software (SiApik and Zahir Simply) in Serang Regency. The stages carried out in the following abdimas activities are: 1) providing scientific training on accounting both manual and SiApik and Zahir Simply to prospective SMEs, 2) provide teaching to MSME actors knowledge and skills in the field of accounting, 3) carry out continuous monitoring and assistance to prospective MSME actors so that the accounting learning process, both manual and zahir accounting, can run well in the environment of MSME actors in Serang Region. The number of participants is 23 people. This community service activities have been carried out well through Webinar using Google Meet media and have been have been held on two days, 18 to 19 July 2020ABSTRAK:Dalam hasil observasi yang dilakukan di lapangan menunjukkan bahwa, pencatatan akuntansi baik secara manual maupun komputerisasi masih belum dapat diterapkan dengan baik pada para pelaku UMKM dikarenakan tidak adanya sumber daya manusia yang cukup mendukung dalam implementasi penerapan akuntansi secara digitalisasi baik dengan menggunakan gadget mobile dan komputerisasi akuntansi. Keahlian ini sangat diperlukan untuk menambah keterampilan para pelaku usaha UMKM dalam mengembangkan usaha masing-masing para pelaku usaha. Oleh karena itu kegiatan pengabdian difokuskan pada pelatihan para pelaku UMKM untuk pelatihan digitalisasi akuntansi dengan menggunakan software aplikasi akuntansi (SiApik dan Zahir Simply) di Kabupaten Serang. Tahapan-tahapan yang dilakukan dalam kegiatan abdimas berikut adalah: 1) memberikan pelatihan keilmuan tentang akuntansi baik manual maupun SiApik dan Zahir Simply kepada para calon pelaku UMKM, 2) memberikan pengajaran terhadap para pelaku UMKM pengetahuan dan ketrampilan dalam bidang Akuntansi, 3) melakukan pemantauan dan pendampingan yang berkesinambungan terhadap para calon pelaku UMKM hingga proses pembelajaran akuntansi baik secara manual maupun zahir accounting dapat berjalan dengan baik di lingkungan pelaku UMKM di Kabupaten Serang. Jumlah peserta adalah sebanyak 23 orang. Kegiatan pengabdian masyarakat telah terlaksana dengan baik melalui Webinar dengan menggunakan media Google Meet dan telah dilaksanakan hanya dalam 2 hari yaitu pada tanggal 18 dan 19 Juli 2020]]>
<![CDATA[Pengaruh Agrevitas Pajak dan Media Exposure terhadap Pengungkapan Corporate Social Responsibility dengan Profitabilitas sebagai Variabel Moderasi ]]>
<![CDATA[Ayunita Ajengtiyas Saputri Mashuri]]>;
<![CDATA[Husnah Nur Laela Ermaya]]>
<![CDATA[ Jurnal Ekonomi Vol 29 No 01 (2020): [Jurnal STEI Ekonomi - JEMI] Vol. 29 No.01 (Juni - 2020) ]]>
Publisher : <![CDATA[Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE) ]]>
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DOI: 10.36406/jemi.v29i01.236
<![CDATA[Abstract - Social and Environmental Responsibility must be owned by the company in generating profits. CSR disclosure has several factors, including the factors of tax aggressiveness, media exposure and profitability. This research is a quantitative study that aims to determine the effect of Tax Aggressiveness, Media Exposure on Disclosure of Corporate Social Responsibility (CSR) with moderated profitability. The population used in this study are industrial companies in the consumer goods sector which were listed on the Indonesia Stock Exchange (IDX) in the 2014-2018 period. By using purposive sampling method, 80 companies were obtained as research samples. The analytical method used in this study is multiple linear regression. In this study also includes the classical assumption test that is normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. The results of this study indicate that (1) Tax Aggressiveness has a significant effect on CSR Disclosures (2) Media Exposure has a significant effect on CSR disclosure and (3) profitability is able to strengthen and weaken tax aggressiveness and media exposure in influencing Corporate Social Responsibility disclosure.]]>
<![CDATA[Economic Value Added, Market Value Added, & Dividend Yield: Pengaruhnya Terhadap Return Saham Perusahaan ]]>
<![CDATA[Robbi Fernando Saputra]]>;
<![CDATA[Husnah Nur Laela Ermaya]]>
<![CDATA[ Coopetition : Jurnal Ilmiah Manajemen Vol. 13 No. 3 (2022): Coopetition : Jurnal Ilmiah Manajemen ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia ]]>
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DOI: 10.32670/coopetition.v13i3.2289
<![CDATA[Stock return is the result of profit or loss received by investors for their investment activities within a predetermined term. Investors expect to get a return on their investment activities that is greater than the capital that has been issued because in essence investment activities are carried out to increase investors' assets. Microeconomic factors that can cause stock price fluctuations that will have an impact on the company's stock return include Economic Value Added (EVA), market value added (MVA), and dividend yield which is measured by taking into account the cost of capital. This study aims to examine the effect of EVA, MVA, and dividend yield on the stock returns of Kompas 100 index companies on the Indonesia Stock Exchange (IDX) in 2017-2020. The analytical method used is multiple linear regression analysis using STATA version 16. The research sample was determined using a purposive sampling technique and obtained from 32 companies that match the criteria. The results showed partially that EVA had a significant negative effect on stock returns, MVA did not affect stock returns, and dividend yields had a significant positive effect on stock returns. These results illustrate that microeconomic factors can be used by investors in analyzing the fundamentals of a company before making transactions on the Indonesia Stock Exchange.]]>
<![CDATA[Pengaruh Corporate Governance, Kepemilikan Asing Dan Audit Tenure Terhadap Integritas Laporan Keuangan ]]>
<![CDATA[May Wulandari]]>;
<![CDATA[Erna Hernawati]]>;
<![CDATA[Husnah Nur Laela Ermaya]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v8i3.386
<![CDATA[The research is a quantitative research in order to know the influence of audit committee, indepedendent commissioner, foreigh ownership and tenure audit towards financial statements integrity. Path analysis is analytical technique being used, software used is smartpls 3.2.2 with 5% level of significance. Testing shows results (1) audit committee gave negative effect to financial statements integrity, (2) independent commissioner gave no effect to financial statements integrity, (3) foreigh ownership also gave no effect to financial statements integrity, (4) tenure audit gave positive effect to financial statements integrity. Keyword: Audit Committee, Independent Commissioner, Foreign Ownership Audit Tenure, Integrity Of Financial Statements.]]>
<![CDATA[Analisis Faktor-Faktor Yang Mempengaruhi Auditor Switching Di Indonesia ]]>
<![CDATA[Fajar Ramadhan]]>;
<![CDATA[Husnah Nur Laela Ermaya]]>;
<![CDATA[Shinta Widyastuti]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v8i3.390
<![CDATA[This study is a quantitative study that aims to determine the effect of the audit opinion, financial difficulties, company growth, public accounting firm size, and management changes on auditor turnover. This study uses data on annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The selection of sample criteria is done by purposive sampling technique with predetermined criteria and the data obtained amount to 552 sample data from 138 manufacturing companies and the value of Nagelkerke R square is 12.8%. The results of this study indicate that the size of a public accounting firm has a significant positive effect on auditor turnover, while audit opinions, financial difficulties, company growth, and management changes have no effect on auditor turnover. Keywords: audit opinion, financial difficulties, public accounting firm size, management change, auditor change.]]>
<![CDATA[Implementasi Akuntansi Biaya pada Perhitungan Harga Jual Produk Komunitas Cemal Cemil Corner ]]>
<![CDATA[Rahmasari Fahria]]>;
<![CDATA[Husnah Nur Laela Ermaya]]>;
<![CDATA[Ayunita A.S Mashuri]]>
<![CDATA[ Jurnal Pengabdian Masyarakat (ABDIRA) Vol 3, No 1 (2023): Abdira, Januari ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/abdira.v3i1.244
<![CDATA[This activity aims to help SMEs community Cemal Cemil Corner identify, classify, and calculate costs by applying cost accounting techniques so that the community is able to calculate costs, selling price, and optimal profits more accurately as well as break-event point calculations. This activity is using educational method in the form of counselling and assistance to the community. This activity focuses on educating the implementation of cost accounting techniques in calculating business costs and determining product selling prices. The result of this activity is this community able to implement cost accounting techniques in determining product cost, selling price and to calculate break-event point more accurately.]]>
<![CDATA[DETERMINANTS OF FINANCIAL STATEMENTS INTEGRITY IN COMPANY INDEX KOMPAS 100 ]]>
<![CDATA[Ayunita Ajengtiyas Saputri Mashuri]]>;
<![CDATA[Husnah Nur Laela Ermaya]]>;
<![CDATA[Rahmasari Fahria]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 1 (2023): JANUARI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v18i1.15820
<![CDATA[This study aims to empirically examine the effect of independent commissioners, audit committees, KAP size, and intellectual capital, on the integrity of financial statements. This study uses a population of companies with the Kompas 100 index listed on the Indonesia Stock Exchange in the 2018-2021 period. This study uses quantitative methods with data obtained from the company's financial statements and company annual reports or using secondary data. The samples in this study were 40 companies using purposive sampling. The techniques used in analyzing the research data are model specification using multiple regression tests, using the EViews as tools. The results of the study show that (1) independent commissioners have an impact on the integrity of financial statements, (2) the audit committee has no impact on the integrity of financial statements, (3) PAF size has no significant impact on the integrity of financial statements, (4) Intellectual Capital does not have significant impact on the integrity of financial statements.]]>
