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All Journal Jurnal Keuangan dan Perbankan Jurnal Pemberdayaan Masyarakat Madani (JPMM) Sarwahita : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan International Journal of Engagement and Empowerment (IJE2) Jurnal Akuntansi, Perpajakan dan Auditing
Khairunnisa, Hera
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Arts Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pengaruh Rasio EWS dan RBC Terhadap Kinerja Keuangan Perusahaan Asuransi yang Terdaftar di BEI Tahun 2015-2019 Suwarni, Karina; Ulupui, I Gusti Ketut Agung; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 1 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0401.02

Abstract

This study aims to analyze the influence of Risk Based Capital (RBC) variable and early warning system ratio on the financial performance of insurance companies. To achieve this objective, a quantitative analysis method was used, and secondary data in the form of financial reports from 14 insurance companies listed on the Indonesia Stock Exchange during the period of 2015-2019 were collected. In this study, the early warning system ratio was proxied by the claim ratio, commission ratio, and own retention ratio, while panel data regression analysis was used as the analytical technique. The results indicate that RBC has a significant influence on the financial performance of insurance companies, while the claim ratio, commission ratio, and own retention ratio have no significant effect on financial performance.
Pengaruh Budaya Organisasi, Audit Internal, dan Pengendalian Internal terhadap Penerapan GCG Aria, Dimas Fajar; Pahala, Indra; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 1 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0401.12

Abstract

This study aims to analyze the influence of organizational culture, internal audit and internal control on the implementation of good coprorate governance (GCG). This study used primary data in the form of questionnaire data obtained from the Perusahaan Umum Pengangkutan Penumpang Djakarta. The data collection technique is the technique of distributing questionnaires which are distributed to the research sample locations. The purposive sampling technique was used as a sampling technique with employees who were at employee grades 1-18 from the research sample. The analytical method used in this study used multiple linear regression analysis using the Statistical Program for Social Science (SPSS) 25 software. The results showed that organizational culture has a positive effect on GCG, internal audit has a positive effect on GCG and internal control has a positive effect on GCG. negative towards GCG.
Analisis Likuiditas, Solvabilitas dan Arus Kas Operasi terhadap Financial Distress dengan Komite Audit sebagai Variabel Moderasi Susilawati, Elis; Gurendrawati, Etty; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 1 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0401.11

Abstract

This research was conducted to determine the effect of liquidity, solvency, and operating cash flow on financial distress with the audit committee as a moderating variable. The purposive sampling method was used as a sampling technique with 28 selected companies from all infrastructure companies listed on the Indonesia Stock Exchange for 2020 – 2021. This research uses secondary data obtained by documentation techniques from financial statements, cash flow reports, and company annual reports. The data was processed using panel data regression analysis with the Eviews 12 program. The results of this study indicate that liquidity and operating cash flow have a significant positive effect on financial distress. Meanwhile, solvency does not affect financial distress. Then the audit committee as a moderating variable in this study is unable to moderate the effect of liquidity, operating cash flow, and solvency on financial distress.
Pengendalian Internal, Ketaatan Aturan Akuntansi, dan Perilaku Tidak Etis Terhadap Kecenderungan Kecurangan Akuntansi Prakoso, Muhammad Iqbal; Khairunnisa, Hera; Prihatni, Rida
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 1 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0401.15

Abstract

This study aims to determine the effect of internal control, observance of accounting rules, and unethical behavior on accounting fraud tendencies. This type of research is qualitative with primary data assisted by the Google form. The sample of this research was 86 respondents from the Bureau of Finance and State Property (BMN) at the Ministry of Education, Culture, Research and Technology. The data analysis method used is inferential statistical analysis as measured using PLS-SEM in SmartPLS 3.0 software. Based on the research results show that: 1) Internal control does not have a significant effect on the tendency of accounting fraud; 2) Compliance with accounting rules significantly has a positive influence on the performance of accounting fraud tendencies; and 3) Unethical behavior does not have a significant effect on the tendency of accounting fraud.
Pengaruh Akuntabilitas Keuangan dan Pengendalian Internal di Gereja HKBP Jatiasih terhadap Pencapaian Program Kerja Pelayanan Hasiholan, Andreas; Perdana, Petrolis Nusa; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 2 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0402.03

Abstract

This study aims to obtain the results of the influence of financial accountability and internal control on the achievement of service work programs at the HKBP Jatiasih church. The data source used is the primary data source in the form of an online form (google form) which is distributed to the HKBP Jatiasih church congregation. The sampling method was carried out with a random sample of 195 respondents which was obtained based on the sample limit on the Slvoin calculation. The data analysis method used is descriptive statistics, validity test, classic assumption test, multiple linear analysis, and hypothesis testing. The following are research results, namely: a) Financial accountability has a significant influence on the achievement of service work programs; b) Internal control has a significant positive influence on the achievement of service work programs.
Analisis Pengendalian Internal Pengadaan Barang dan Jasa Pemerintah Pada Badan Pertanahan Nasional (BPN) Cilacap Setyaningsih, Ratna; Nusa Perdana, Petrolis; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 2 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0402.13

Abstract

This study aims to analyze internal control over the procurement cycle of government goods/services in one of the government agencies, namely the National Land Agency (BPN) Cilacap. From the implementation of the controls carried out, further analyzed its conformity with Government Regulation (PP) No. 60 of 2008 concerning the Government Internal Control System. The method used in this study is a qualitative method by conducting interviews with informants to obtain primary data and documentation to obtain secondary data. The informants in this study were a Commitment Making Officer (PPK) and a Government Employee with a Contract Agreement (PPPK) who served as the operator of SAKTI application assets. The result of this study is that the application of internal control over the procurement cycle of goods/services at BPN Cilacap has been implemented and in accordance with PP No. 60 of 2008. However, not fully internal control has been implemented because there are still sub-elements of internal control that have not been implemented.
Analisis Efektivitas Alokasi Dana Desa pada Anggaran Belanja di Desa Banguncipto Kecamatan Sentolo, Kulon Progo, Daerah Istimewa Yogyakarta Nathania, Stephanie; Pahala, Indra; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 3 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0403.05

Abstract

Tujuan penelitian ini adalah untuk mengeksplorasi bagaimana Dana Desa dialokasikan dan seberapa efektif penggunaannya di Desa Banguncipto, Kulon Progo. Selain itu, penelitian ini bertujuan untuk memverifikasi apakah Desa Banguncipto, Kulon Progo, melakukan pengelolaan keuangan Desa dengan baik. Pendekatan penelitian ini menggabungkan aspek kuantitatif dan kualitatif. Hasil penelitian menunjukkan bahwa tingkat efektivitas Dana Desa di Desa Banguncipto bervariasi dari tahun ke tahun: efektif pada ketiga tahun, 2019, 2020, dan 2021. Desa Banguncipto terbukti berhasil mengelola keuangannya dengan melibatkan partisipasi masyarakat, menjaga transparansi dan ketaatan terhadap regulasi yang berlaku. Tantangan utama yang dihadapi dalam pengelolaan keuangan adalah kurangnya sumber daya manusia, yang menyebabkan penundaan dalam pelaporan kegiatan. Diskusi dan implikasi lebih lanjut dari temuan ini akan diuraikan dalam artikel.
Pengaruh Profitabilitas, Likuiditas, dan Solvabilitas Terhadap Harga Saham dengan EPS sebagai Moderasi Filia, Zefania Marshanda; Prihatni, Rida; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 3 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0403.08

Abstract

The purpose of this study is to determine the effect of profitability, liquidity, and solvency on stock prices with earnings per share as a moderation variable. This research was conducted on energy sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Purposive sampling is used as a sampling technique with 23 selected companies from all energy sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The data in this study was processed using panel data regression analysis with the Eviews 12 program. The results of this study show that liquidity can affect stock prices. While profitability and liquidity have no effect on stock prices. And earnings per share are not able to moderate the effect of profitability, liquidity, and solvency on stock prices. From the results of this study, it is expected to have a good impact on company managers where this information is very important for company managers to attract investors in investing their capital. In addition, it can have an impact on suppliers and creditors for decision making in providing credit for the company. And lastly, it can have an impact on investors as a consideration in making investment decisions.
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Perusahaan Terhadap Kebijakan Dividen pada Perusahaan BUMN Hidayat, Rifka Fauzia; Ulupui, I Gusti Ketut Agung; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 3 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0403.09

Abstract

Examining and assessing the effects of company size, profitability, and institutional ownership on state-owned enterprises listed on the Indonesia Stock Exchange's dividend policy from 2018 to 2022 is the goal of this research. In this study, logistic regression analysis was utilized with the assistance of SPSS 29. Utilizing secondary data from corporate annual reports and financial reports that are available on each company's website as well as the IDX, this study is quantitative in nature. The study's population consists of the 24 state-owned companies that were listed on the Indonesian stock exchange between 2018 and 2022. In this study, 75 data samples from 15 businesses that complied with the criteria were used to implement purposeful sampling. The results of the study indicate that, at least in part, profitability has a considerable favorable influence on the dividend policy. The company's size has no discernible effect on the dividend policy. Institutional ownership has no appreciable effect on the dividend policy. The study's implication for the corporation is that it should maximise profits through improved performance, particularly when it comes to the utilisation of company assets. Investors might therefore infer from this that they can base their selections on profitability. This is due to the study's showing that dividend policy can be impacted by a company's profitability.
Analisis Determinasi Kebijakan Dividen Pada Perusahaan LQ45 Muhammad Nur Adli; Utaminingtyas, Tri Hesti; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol 5 No 1 (2024): Jurnal Akuntansi, Perpajakan, dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0501.03

Abstract

The purpose of this study is to test and analyze managerial ownership, profitability, investment opportunity set, and debt to equity ratio to dividend policy. This study uses secondary data sources derived from the company's annual report on companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) in 2018-2022 using purposive sampling techniques. The analysis technique used is regression analysis of panel data using Econometric Views 13 (EViews) software. The findings indicated that the managerial ownership had no bearing on dividend policy, the profitability significantly impacted dvidend policy, the investment opportunity set had no bearing on dividend policy, the debt to equity ratio significantly impacted dividend policy significantly impacted sustainability report disclosure.
Co-Authors Al Salam, Faris Amanda, Delia Rana Aria, Dimas Fajar Armeliza, Diah ATI SUMIATI, ATI Ava Indriani Choirul Anwar Dewi Wulandari Dianta, Karuniana Dwi Handarini, Dwi Etty Gurendrawati, Etty Febriano, Muhammad Rasya Fhadira, Dinda Marsa Filia, Zefania Marshanda Haneul Hasiholan, Andreas Hidayat, Rifka Fauzia I Gusti Ketut Agung Ulupui Indra Pahala Intan Permatasari Irawan, Kania Allya Johari, Razana Juhaida Karuniana Dianta A. Sebayang, Karuniana Dianta A. Kristanti, Ribka Angelina Kurnianti, Destria Lasmiati Malzara, Vidia Ratu Balqis Marsellisa Nindito, Marsellisa Marsofiyati Misnawati Muhammad Nur Adli Muhammad Yusuf Mundhiharno Musyaffi, Ayatullah Michael Musyaffi, Ayatulloh Michael Nasution, Hafifah Nathania, Stephanie Nuramalia Hasanah Petrolis Nusa Perdana, Petrolis Nusa Petrus, Petrus Delpansius Tondang Prakoso, Muhammad Iqbal Rahmat, Muhammad Aditya Alyusri RATNA SETYANINGSIH Rida Prihatni Rizki Firdausi Rachma Dania safitri, gita Sari, Rini Nurmala Siregar, M. Edo S. Sudiati, Rochma Surya Anugrah Suryono, Windy Permata Susilawati, Elis Suwarni, Karina Tri Hesti Utaminingtyas, Tri Hesti Yaacob, Mohd Hasimi Zakaria, Adam Zamifa, Fauziah