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ANALYSIS OF FINANCIAL RATIONS BEFORE AND AFTER MERGER PT. CIMB NIAGA TBK Dian Efriyenty
Jurnal Perspektif Vol 4, No 2 (2020): Jurnal Perspektif: Volume 4 Nomor 2 Tahun 2020
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jp.v4i2.91

Abstract

Pelaksanaan merger berdampak pada kinerja perusahaan, salah satu kinerja keuangan untuk kesejahteraan pemegang saham. Sehingga  ini akan mengakibatkan bbank lippo diganti nama menjadi Bank CIMB Niaga. Berdasarkan survey masalah diketahui rata-rata return on asset menjadi tinggi sebelum merger dapat terjadi sebab mempermudah pengajuan utang. Serta LDR dan FCF yang naik setelah dilakukan penggabungan kegiatan. Nilai asset bank CIMB Niaga lebih besar dibanding bank Lippo. Kemudian membuka single presence policy. Naiknya utang Bank CIMB Niaga pada setelah merger banyaknya return. Penurunan nilai financial multiplier yang sangat terkait sehingga kecil jika dibandingkan dengan ekuitasnya. Posisi keungan Bank CIMB Niaga before and after usaha menggabung. Analisis data dalam penelitian iniLDR dan  FLM cenderung meningkat yang pada akhirnya berdampak pada banyaknya kredit serta berdampak pada keuntungan naik. Sedangkan dampaknya merger ini ada beberapa staf yang mengundurkan diri dan PHK serta peralihan debt and asset.
Analysis Of Factors Affecting Audit Delay Dian Efriyenty
Jurnal Riset AKuntansi dan Bisnis Vol 21, No 1 (2021): MARET 2021
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v21i1.6331

Abstract

ABSTRACT The current phenomenon is that the Financial Services Authority still accepts delays in financial reporting carried out by several companies. The presence of delays in information submission of financial reports due to audit delay causes a decrease in the level of investor confidence, this can affect the selling price of shares in the capital market. This study aims to examine audit opinion, company size and size of public accounting firm (KAP) on audit delay. The sample of this research is manufacturing companies. The results showed that the audit opinion has no negative but not significant effect on audit delay, company size has a negative but significant effect on audit delay, KAP size has no negative but not significant effect on audit delay. The F test results show that the audit opinion variable, firm size and the size of KAP obtained an Fcount of 3.469 and an Ftable of 2.87 along with a significance value of 0.026. These results prove that the Fcount value is greater than the Ftable value (3.469 > 2.76) and the significance value is smaller than the α = 0.05 (0.026 <  0.05). 
Pengaruh Sanksi Perpajakan Dan Pemahaman Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dalam Membayar Pajak Kendaraan Bermotor Di Kota Batam: Sanksi Perpajakan, Pemahaman perpajakan, kepatuhan wajib pajak. Dian Efriyenty
JURNAL AKUNTANSI BARELANG Vol 3 No 2 (2019): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (690.966 KB) | DOI: 10.33884/jab.v3i2.1244

Abstract

Motor vehicles every year always increase in Batam City. However, the increase in the number of motorized vehicles was not accompanied by an increase in taxpayer compliance. This research was conducted to examine the effect of taxpayer awareness, taxation sanctions and understanding of taxpayers on taxpayer compliance of individuals in paying motor vehicle tax in Batam City. This research was carried out at the SAMSAT Batam Center Riau Islands Office. The number of samples in this study were 100 respondents with the sampling method using the accidental sampling method. The results of the study showed that the taxpayer awareness variable partially did not affect taxpayer compliance. Variable tax sanctions partially have a significant effect on taxpayer compliance. Taxpayer understanding variables partially have a significant effect on taxpayer compliance. Keywords: Tax Sanctions; Understanding Of Taxpayers; Taxpayer Compliance.
PENERAPAN SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KECURANGAN AKUNTANSI PADA BANK PERKREDITAN RAKYAT KOTA BATAM: PENERAPAN SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KECURANGAN AKUNTANSI PADA BANK PERKREDITAN RAKYAT KOTA BATAM Dian Efriyenty
JURNAL AKUNTANSI BARELANG Vol 4 No 2 (2020): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v4i2.1948

Abstract

The phenomenon associated with the occurrence of fraud in BPR is that it is closely related to the role of BPR internal control, which does not systematically oversee leadership in monitoring, evaluating and reporting all processes and stages of activities. As in the case of an error at BPR Nusamba, one of the employees who collects savings and credit installments, must be deposited with client money but extortion occurs on BPR Nusamba cash, with the amount of money reaching Rp 115,429,909. The sample of this study was respondents who received authority in the use of funds in 27 BPR Batam City units. The results of the study stated that partially and simultaneously the application of accounting information systems and internal controls significantly influence accounting fraud.
PENGARUH CAPITAL ADEQUACY RATIO DAN NON PERFORMING LOAN TERHADAP KINERJA KEUANGAN PERBANKAN YANG TERDAFTAR DI BEI Dian Efriyenty
Jurnal Riset AKuntansi dan Bisnis Vol 20, No 2 (2020): SEPTEMBER 2020
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v20i2.5309

Abstract

ABSTRACTThis research have purpose to find out the influence give by capital adequacy ratio and non performing loan to banking financial perfomance which have been listed in Indonesia Stock Exchange (IDX). The population in this research is 43 banking companies which have been listed in Indonesia Stock Exchange (IDX) and there 20 companies which have been meet the criteria samples selected. The financial statement data have been obtained from IDX Batam representative. The research result by F test show that have significant influence which mean that simultaneously capital adequacy ratio and non performing loan give significant influence to Return On Assets, therefore the regresion model of this research are feasibel to be observed. Partially, by using t test it have been obtained that capital adequacy ratio variable not have any significant influence to return on assets, meanwhile the non performing loan variable have significant influence to return on assets. Keyword : Banking Financial Perfomance, Capital Adequacy Ratio, Non Performing Loan, Return On Assets.
PENGARUH KUALITASPELAYANAN PAJAK, PEMAHAMAN PERATURAN PERPAJAKAN SERTA SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KANTOR PELAYANAN PAJAK PRATAMA KOTA BATAM Efriyenty, Dian
Jurnal Akrab Juara Vol 2 No 3 (2017)
Publisher : Yayasan Akrab Pekanbaru

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Abstract

Penelitian ini meneliti dari Pengaruh Kualitas Pelayanan Pajak, Pemahaman Peraturan Perpajakan Serta Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Terdaftar di Kantor Pelayanan Pajak Pratama Batam Utara.Penelitian ini diharapkan untuk wajib pajak orang pribadi hendaknya dapat lebih meningkatkan kepatuhannya dalam memenuhi kewajiban pajaknya, meningkatkan pengetahuan dan pemahaman terhadap peraturan perpajakan, sehingga wajib pajak dapat berlaku jujur dalam melaporkan pajaknya.Kurang responsifnya institusi pelaksana pelayanan pajak akan berdampak pada berkurangnya kepatuhan masyarakat terhadap institusi pelayanan pajak. Di Indonesia, pengetahuan dan pemahaman wajib pajak masih cukup rendah. Pemahaman wajib pajak yang masih cukup rendahdapat dilihat dari masih ada wajib pajak yang belum memahami Surat Pemberitahuan (SPT) Tahunan, dan masih ada wajib pajak yang melakukan kesalahan dalam pengisian SPT Tahunan.Berbagai macam sanksi pajak yang dikenakan kepada wajib pajak yang melanggar peraturan perpajakan dianggap memberatkan bagi wajib pajak sehingga banyak wajib pajak yang kemudian enggan untuk memenuhi kewajiban pajaknya
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGAMBILAN KREDIT OLEH PELAKU USAHA KECIL MENENGAH PADA DEBITUR BANK PERKREDITAN RAKYAT KOTA BATAM Efriyenty, Dian; E Janrosl, Viola Syukrina
Aksara Public Vol 1 No 3 (2017): Agustus (2017)
Publisher : EDUTECH CONSULTANT

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Abstract

This study aims to determine the effect of interest rate, collateral, nominal credit and banking services to decision-making credit by small businesses on the debtor BPR medium in Batam from year 2012 to 2016. The sampling method used this research is non probability sampling with purposive sampling. The sample in this study is small and medium enterprises BPR borrowers in Batam which totaled 86. The results of the test F interest rates, guarantees, loans and bank services nominal influence on decision-making loans. The results of the t test and the nominal interest rate loans significantly influence the decision-making loans. While guarantees and bank services does not affect the decision-making due credit loan capital known to the public with no hard collateral requirements. So also in terms of service, communication and administration at BPR lack of providing information to the debtor UKM quick and responsive in addressing complaints of UKM.
PENGARUH KUALITASPELAYANAN PAJAK, PEMAHAMAN PERATURAN PERPAJAKAN SERTA SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KANTOR PELAYANAN PAJAK PRATAMA KOTA BATAM Efriyenty, Dian
Aksara Public Vol 1 No 4 (2017): November (2017)
Publisher : EDUTECH CONSULTANT

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Abstract

This study examines the influence of the Quality of Tax Service, Understanding Tax Regulation and Tax Sanctions Against Personal Tax Payer Compliance Registered in Tax Office Pratama Batam North. This study is expected to taxpayers of individuals should be able to further improve their compliance in fulfilling their tax obligations, increasing knowledge and understanding of tax laws, so that taxpayers can be honest in reporting tax. The lack of responsiveness of the implementing institution of the tax service will have an impact on the decreasing of the public compliance to the tax service institution. In Indonesia, knowledge and understanding of taxpayers is still quite low. Understanding the taxpayer is still quite low can be seen from the existing taxpayers who do not understand the Annual Tax Return (SPT), and there are still taxpayers who make a mistake in filling the Annual Tax Return. Various kinds of tax penalties imposed to taxpayers who violate tax regulations are considered burdensome for taxpayers so many taxpayers who are then reluctant to meet their tax obligations.
Analisis Laba atas Ekuitas dan Inflasi terhadap Stock Price Dian Efriyenty
E-Jurnal Akuntansi Vol 31 No 4 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i04.p14

Abstract

The phenomenon of several companies experiencing stock price fluctuations can affect inflation and return on equity. The research objective is to implement the analysis of return on equity and inflation in stock prices. The population in the survey was 49 consumer goods industries in 2015-2019. Samples were carried out by purposive sampling for 10 business units. Research data analyzers with the help of self-testing and concurrent testing. The joint test results show the impact of return on equity, inflation is not significant. Meanwhile, the return on equity and inflation simultaneously have an impact on share prices. Keywords: Return On Equity; Inflation; Stock Price.
Pembinaan Pemasaran Digital dan Peningkatan Kualitas Laporan Keuangan pada Umkm Rafflesia di Kota Batam Dian Efriyenty; Hikmah Hikmah; Khadijah Khadijah
ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) Vol. 2 No. 1 (2021): Februari
Publisher : CERED Indonesia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/jas.v2i1.129

Abstract

Implementation of community service activities carried out in the form of Digital Marketing Development and Quality Improvement of Financial Report on Rafflesia Small And Medium Enterprises in Batam City. Based on the results of the interview in the field that Rafflesia SMEs have problems marketing the results of production and financial recording. One form of marketing that is often used is only done bidding through relatives of SME members, Bazar and through exhibitions organized by the Cooperative Office and MSMEs. In general, SME members have limitations in mastering the use of information technology facilities with marketing media that is not known to the public. The training method used is to provide training on cases of SME transactions that need to be completed from journals to financial statements accompanied by training using digital marketing through social media. The methods used in the construction of Rafflesia SMEs to be given are survey methods, lecture methods, discussion methods and training methods. Devotion has been carried out 5 times with material making financial statements and digital marketing management through shopee. Rafflesia Small and Medium Enterprises (SMEs) that have been built in digital development, need to conduct exercises independently in the daily practice of SME mothers in terms of doing product promotion media to increase sales. So that it can get used to its daily business needs. Small and Medium Enterprises (SMEs) that have been built can prepare financial statements independently, so that Rafflesia SMEs are able to compile sak-etap standard financial statements.