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All Journal Jurnal Siasat Bisnis Jurnal Manajemen Indonesia SEIKO : Journal of Management & Business JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Sosiohumanitas: Jurnal Ilmu-Ilmu Sosial dan Humaniora JAF- Journal of Accounting and Finance Jurnal Riset Akuntansi Kontemporer Jurnal Ekuilnomi STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Ekonomi eProceedings of Management Jurnal Pengabdian Kepada Masyarakat
Wiwin Aminah
Universitas Telkom
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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ANALISIS DETERMINAN AGRESIVITAS PAJAK: LEVERAGE, PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, DAN UKURAN PERUSAHAAN (Studi pada Emiten di Kompas100 Periode 2015-2017) Fiarniah, Dini; Hapsari, Dini Wahjoe; Aminah, Wiwin
Aksara Public Vol 2 No 4 (2018): Desember (2018)
Publisher : EDUTECH CONSULTANT

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Abstract

This study aims to analyze the factors that can affect tax aggressiveness. In this study, leverage variables, disclosure of corporate social responsibility, and company size were used. This study intends to determine the effect of leverage, disclosure of corporate social responsibility, and company size on tax aggressiveness simultaneously and partially. This research is a study using quantitative research methods with the purpose of descriptive-causative nature. The unit of analysis that is the focus of this research is the company that is consistently registered in Kompas100 for the period 2015-2017 with a purposive sampling technique. This study uses 36 research samples for three years of research and uses panel data regression analysis with EViews 9. The results of the study show that leverage, disclosure of corporate social responsibility, and company size have an effect on simultaneous tax aggressiveness. Partially, the leverage variable and disclosure of corporate social responsibility affect the aggressiveness of the tax, while the size of the company does not affect tax aggressiveness.
PENGARUH PENDAPATAN ASLI DESA, DANA DESA, DAN ALOKASI DANA PERIMBANGAN DESA TERHADAP BELANJA DESA (Studi Kasus pada Desa di Kabupaten Bandung Tahun 2017) Shofa Irawan, Mutiara Alya; Rahayu, Sri; Aminah, Wiwin
Aksara Public Vol 2 No 4 (2018): Desember (2018)
Publisher : EDUTECH CONSULTANT

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Abstract

In order to comply the regional autonomy, the central government expects the village government to play a role in contributing to national scale development. In this process of creating the potential development and establishment, the village government needs to increase their village’s expenditure budgets. This study aims to find out the effect of a Village’s Original Income (VOI), Village’s Funds (VF) and Village’s Balance Funds Allocation (VBFA) both simultaneously and partially on Village’s Expenditures in Bandung Regency in 2017. The data used in this study was taken from Village’s Financial Reports Bandung Regency. The analytical method of this study are descriptive statistical analysis, multiple linear regression analysis, classic assumption test and hypothesis testing using IBM SPSS 25 software.Based on the results of the test, it is shown that VOI, VF, and VBFA simultaneously influence Village’s Expenditures with a determination coefficient of 93,4%. As well as the results of the partial test, it is shown that both VOI, VF, and VBFA have a significant positive effect on Village’s Expenditure.
Can The IDX Be Hegded ? : Comparison of Black Scholes Option Model And Garch Option Model Using Long Strangle Strategy Riko Hendrawan; Gede Teguh Laksana; Wiwin Aminah
Jurnal Manajemen Indonesia Vol 20 No 3 (2020): Jurnal Manajemen Indonesia
Publisher : Fakultas Ekonomi dan Bisnis, Telkom University.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jmi.v20i3.3521

Abstract

The purpose of this research was to compare the accuracy of the Black Scholes option model and the GARCH option model on index options using IDX Composite (IHSG) data from 2009-2018 with the long strangle strategy. The Black Scholes volatility constructed by using historical volatility, while GARCH volatility constructed by using the ARIMA model and the best lag. The accuracy of options analyzed using the average percentage mean square error (AMSE) to find the best model. The results of this study showed that for the one month option, the GARCH model is more accurate for a call option with 0.26%, while the Black Scholes model is more accurate for a put option with 0.18%. For the two month option, the GARCH model is more accurate for a call option with 0.92%, while the Black Scholes model is more accurate for a put option with 0.26%. For the three month option, the Black Scholes model is more accurate for a call option and put option with 2.00% and 0.31%, respectively. The results of this study further sharpen the research conducted by Bhat and Arekar (2016)and Hendrawan(2010) Keywords : Black Scholes Options Model; GARCH Option Model; Long Strangle; ,Index Option.,
ANALISIS PERBEDAAN RETURN SAHAM DAN LIKUIDITAS SAHAM STOCK SPLIT (Studi Kasus pada Perusahaan yang Melakukan Stock Split di Bursa Efek Indonesia periode 2016-2018) Anni Muthmainnah Amaliyah; Wiwin Aminah
SOSIOHUMANITAS Vol 22 No 1 (2020): Maret 2020
Publisher : Lembaga Penelitian Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/sosiohumanitas.v22i1.1463

Abstract

The capital market is a means used by companies to obtain additional funds by trading shares to investors. Stock prices that are too high will make investors reluctant to invest. This is what drives companies to carry out corporate action activities in the form of stock splits. Stock splitting aims to break down a sheet of shares into smaller ones so that stock prices can be more affordable for investors.This study aims to look at the comparison of stock returns by making abnormal returns a measuring tool and trading volume activity for stock liquidity before and after stock splits. The phenomenon in this study was explored by the event study method, using secondary data. The observation period was 10 days before, one day at the time, and 10 days after the stock split. There were 42 companies that conduct stock splits for the 2016-2018period and at the same time were the samples in this study. The hypothesis testing used was the Wilcoxon Signed-Rank Test with a significance level (α) of 5% and analyzed using SPSS 25.00 software. Stock returns have a significant difference, while stock liquidity does not have a significant difference before and after a stock split. The results of this study are expected to be one of the decision-making tools for investors. In addition, this research can be used as a direction for companies to be careful in carrying out stock split activities.
PENGARUH AKUNTABILITAS, TEMUAN AUDIT DAN TINDAK LANJUT HASIL AUDIT TERHADAP TINGKAT KORUPSI Wiwin Aminah
JAF (Journal of Accounting and Finance) Vol 4 No 2 (2020): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v4i2.3295

Abstract

This study aims to detemine the effect of accountability, audit findings, and follow-up on audit results on the level of corruption in West Java Provinces periods of 2017-2018. The results showed that accountability, audit findings and follow-up to audit results had a simultaneous effect on the level of corruption. Partially the follow-up of audit results has a negative effect on the level of corruption, while accountability and audit findings do not have a significant effect on the level of corruption. The results of this study are expected to contribute in the form of empirical evidence that supports or rejects the results of previous research and provides input for policy makers who will be considered in preventing corruption in West Java Province and can describe each of the factors of Accountability, Audit Findings and Audit Follow-up and find the influence of each of these factors on the level of corruption in West Java.
Portfolio selection and performance using active and passive strategies (Assessing SRI-KEHATI index in 2013-2018) Riko Hendrawan; Nurul Rachma Fadhyla; Wiwin Aminah
Jurnal Siasat Bisnis Vol 24, No 2 (2020)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

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Abstract

This purpose of this study is to examine the simulation results of optimal stock portfolio establishment with active and passive strategy using Tobin’s Qand PBV ratio approach in Sri Kehati Index. We used data from the annual financial reports in 6years2013-2018, and each period, the portfolio was constructed in six fragments; High Tobin’s Q, Medium Tobin’s Q, Low Tobin’s Q, High PBV, Medium PBV and Low PBV.  We used Sharpe, Treynor, and Jensen method to measure the portfolio performance and we adjusted for active and passive portfolio strategy and evaluated in each respective period. Finding from this research shows that on passive strategy, the total average of accumulated return is 78.3576%.  The low Tobin’s Q portfolio is followed by low PBV, and high PBV has a return value above the total average and above the IDX Composite. While the total average of the accumulated risks in the passive strategy is 23.4193%. Furthermore based on the results of the performance comparison between return and risks from the portfolio and IDX Composite as a market, in general, both are on passive and active strategies. The results also show that the low Tobin’s Q portfolio is consistently able to provide the highest return value, although the low Tobin’s Q portfolio consistently provides the highest risk both on passive and active strategies; thus, there is a consistently between the results of research and the theory of high-risk, high return. Meanwhile the high PBV portfolio, in general, is consistently able to provide a high return, and risk values are consistently at the lowest level compared to other portfolios. The result shows that it has reached the purpose of establishing a stock portfolio
Earnings Response Coefficient : CSR Disclosure, Audit Committe and Default Risk Miftah Kamal Nuriyanto; Annisa Nurbaiti; Wiwin Aminah
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 3 (2020): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v4i3.1435

Abstract

An investor needs to collect financial information as a matter of consideration in making his economic decision by using earning response coefficient. The value of ERC that appears will be goodnews when the value is raised high and will be badnews when the value of ERC is low. This research aims to test how the influence of CSR Disclosure, Audit Committee and Default Risk to Earnings Response Coefficient. The research was conducted on the basic and chemical industry sectors list on the IDX from 2015 to 2018. By using pusposive sampling technique obtained as many as 23 companies with 4 years observation time obtained amount 92 observations. Outliers performed 11 observations so that the number of observations used was 81 observations with Non-probability sampling. This research uses a descriptive statistical analysis technique and a data panel regression method. Results showed that the CSR Disclosure, Audit Committee, Default Risk simultaneously, has an influence on the earnings response coefficient. Partially, audit committee has a negative affect on the earnings response coefficient. While the CSR Disclosure and Default Risk has no affect on the earnings response coefficient.
KEBIJAKAN HUTANG, PROFITABLITAS, DAN MANAJEMEN ASET TERHADAP NILAI PERUSAHAAN Fatimah Kurniawati Putri; Brady Rikumahu; Wiwin Aminah
JRAK Vol 10 No 2 (2018): Edisi Oktober
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (722.743 KB) | DOI: 10.23969/jrak.v10i2.1371

Abstract

Maximizing shareholder wealth can be done by increasing the value of the company. Companies with high PBV ratios will show a high corporate value, this condition make interest for investors to invest in the company. This study aims to analyze the effect of debt policy proxied with Debt to Equity Ratio (DER), profitability proxied with Return On Equity (ROE), and asset management proxied by Total Asset Turnover (TATO) to firm value proxied by Price to Book Value, simultaneously and partially. The population is mining companies listed on BEI. Sample selection technique used is purposive sampling and obtained 30 mining companies in 2013-2016, Data analysis method is panel data regression analysis using software Eviews version 9, Based on the result of research, simultaneously DER, ROE, and TATO have significant effect to company value. Partially, DER and TATO have positive significant effect, ROE have positive but insignificant effect.
PROFITABILITAS, UKURAN PERUSAHAAN, DAN NILAI PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA Hermawati Nurciptaning Arum; Mohamad Rafki Nazar; Wiwin Aminah
JRAK Vol 9 No 2 (2017): Oktober 2017
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.88 KB) | DOI: 10.23969/jrak.v9i2.581

Abstract

Income smoothing is strategy where management increases or decreases profits to reduce fluctuation. Income smoothing is common form of profit management. Income smoothing measured using Eckel Index which can distinguish between companies that did and did not undertake income smoothing. Eckel uses CV for profit and net income. Index which has a result less than 1 is classified as a grader, index which has a result more than 1 is classified as nongrader. This study aims to determine the effect of profitability, firm size, and value of company on income smoothing. The object using company registered in Jakarta Islamic Index 2011-2015. Sampling technique used in this study is purposive sampling. Analytical method used in this study is logistic regression. The results show that profitability, company size, and value of company simultaneously influence income smoothing. Partially, profitability and company size significantly negative direction of income smoothing, the value of the company have significant influence with a positive direction toward the practice of income smoothing.
KUALITAS AUDIT, CORPORATE SOCIAL RESPONSIBILITY, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE Kartika Khairunisa; Dini Wahjoe Hapsari; Wiwin Aminah
JRAK Vol 9 No 1 (2017): April 2017
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.528 KB) | DOI: 10.23969/jrak.v9i1.366

Abstract

This research aims to analyze and test the influence of audit quality, corporate social responsibility, and company size compensation against tax avoidance on food and beverage manufacture companies listed in Indonesia Stock Exchange (BEI) in 2011-2015. The population in this research is a food and beverage manufacture company listed in Indonesia Stock Exchange (BEI) in 2011-2015. The sampling techniques used are namely puposive sampling and 10 food and beverage manufacture companies with the period of observation for 5 (five) years so we can get 50 units of samples in this research. Data analysis methods in this research is a panel data regression analysis. The results of the study showed that the audit quality, corporate social responsibility, and company size compensation simultaneously affect a significant tax avoidance. Partially, audit quality and corporate social responsibility negatively effect significant tax avoidance, while company size compensation does not affect a significant tax avoidance.
Co-Authors Anisa Juli Chairani Anni Muthmainnah Amaliyah Annisa Nurbaiti Brady Rikumahu Dimas Farid Satria Nugraha Dini Wahjoe Hapsari Fatimah Kurniawati Putri Fiarniah, Dini Gede Teguh Laksana Gita Wahyuningsih Putri Hermawati Nurciptaning Arum Hilda Salman Said Kartika Khairunisa Khanasya Ismy Lutfiany Miftah Kamal Nuriyanto Mohamad Rafki Nazar Nurul Aiman Fiqararimmakin Nurul Rachma Fadhyla Riko Hendrawan Shofa Irawan, Mutiara Alya SRI RAHAYU Tri Utami Lestari