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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Competitive Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Jurnal Ilmiah Manajemen Ubhara International Journal of Educational Research and Social Sciences (IJERSC) LAWSUIT JURNAL PERPAJAKAN Jurnal Pemberdayaan Umat International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Sari, Riski Ulan
Universitas Muhammadiyah Tangerang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH INTERNATIONAL STANDART OF ORGANIZATION, KUALITAS AUDITOR INTERNAL, DAN KONTRAK MANAJEMEN TERHADAP KUALITAS LABA Sari, Riski Ulan
COMPETITIVE Vol 5, No 1 (2021): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v5i1.4033

Abstract

The purpose of this study was to determine the effect of ISO, quality of internal auditors, and management contracts on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange. The time period of the study is 4 years, namely the period 2015-2018. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. The sampling technique uses purposive sampling technique. Based on predetermined criteria obtained 9 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis using the eviews 9.0 data processing program The results showed that ISO has a significant positive effect on earnings quality, while the quality of internal auditors and contract management negatively affects earnings quality.
PENGARUH ERM IMPLEMENTATION, INVENTORY INTENSITY, DAN CORPORATE IMAGE TERHADAP ECONOMIC PERFORMANCE Eksandy, Arry; Sari, Riski Ulan; Dewanti, Pratiwi
COMPETITIVE Vol 5, No 2 (2021): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v5i2.5067

Abstract

This study aims to examine the effect of ERM Implementation, Inventory Intensity and Corporate Image on the Economic Performance of Manufacturing Companies listed on the Indonesia Stock Exchange. This study uses a sample of Manufacturing Companies listed on the Indonesia Stock Exchange during the period 2015 – 2018. Based on the purposive sampling method, the number of Manufacturing Companies sampled in this study were 12 banks. Hypothesis testing using panel data regression analysis using the Eviews 9.0 program. The results of this study indicate that the coefficient of determination (Adjusted R-squared) has a value of 13.9% while the remaining 86.1% is influenced by other factors. The t-test shows that ERM Implementation has no effect on Economic Performance, Inventory Intensity has no effect on Economic Performance, and Corporate Image has no effect on Economic Performance. While the F test shows that together ERM Implementation, Inventory Intensity and Corporate Image have an effect on Economic Performance.
PENGARUH ELEMEN FRAUD DIAMOND DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN Arry Eksandy; Riski Ulan Sari
COMPETITIVE Vol 6, No 1 (2022): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v6i1.5876

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh elemen fraud diamond yang terdir dari elemen pressure (yang diproksikan dengan financial stability, external pressure, dan financial target), elemen oppoturnity (yang diproksikan dengan nature of industry dan ineffective monitoring), elemen rationalization yang diproksikan dengan opini audit, dan elemen capability yang diproksikan dengan pergantian direksi terhadap kecurangan laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018. Sampel penelitian berjumlah 13 perusahaan dengan metode purposive sampling. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa financial stability berpengaruh positif signifikan terhadap kecurangan laporan keuangan, external pressure berpengaruh negatif signifikan terhadap kecurangan laporan keuangan. Sedangkan financial target, nature of industry, ineffective monitoring, opini audit dan pergantian direksi tidak memiliki pengaruh signifikan terhadap kecurangan laporan keuangan.
BUSINESS STRATEGY, KNOWLEDGE MANAGEMENT DAN CORPORATE SOCIAL PERFORMANCE DALAM MEMPENGARUHI ECONOMIC PERFORMANCE Arry Eksandy; Riski Ulan Sari; Vianty Dewi Rengganingsih
COMPETITIVE Vol 4, No 1 (2020): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/c.v4i1.2327

Abstract

This research aims to determine the effect of business strategy, knowledge management and corporate social performance on economic performance partially on companies manufacture during the period 2014-2018.The population in this research is all companies manufacture listed on Indonesia Stock Exchange during the period 2014-2018. The total samples tested were 15 companies selected by purposive sampling technique. Data type in this research use secondary data obtained from Indonesia Stock Exchange and site respectively of company being sampled. Data analysis technique use panel data regression with Eviews 9.0 program.The result indicates that business strategy have no effectt on economic performance. Knowledge Management have a positive effect on economic performance. And Corporate Social Performance have no effect on economic performance.
Human Resource Accounting Disclosure Perusahaan Manufaktur di Indonesia yang Dipengaruhi oleh Ukuran Perusahaan, Profitabilitas, Leverage dan Umur Perusahaan: Kata Kunci: Human Resource Accounting Disclosure, Ukuran Perusahaan, Profitabilitas, Leverage, and Umur Perusahaan Arry Eksandy; Riski Ulan Sari
Jurnal Akuntansi Vol. 12 No. 1 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i1.2160

Abstract

The purpose of this study was to determine the influence of firm size, profitability, leverage and age on human resource accounting disclosure on manufacturing companies listed on the Indonesia Stock Exchange. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. The sampling technique used purposive sampling technique. Based on predetermined criteria, the sample of 64 companies. The type of data used in this study is secondary data using panel data regression analysis methods. The results of this study indicate that the firm size and profitability had a positive effect on human resource accounting disclosure, while leverage and age did not affect human resource accounting disclosure. Keywords: Human resource accounting disclosure, firm size, profitability, leverage and age
Economic Performance Of Manufacturing Companies In Indonesia: Long Term Debt, Pre-Tax Foreign Income And Earning Management Prisila Damayanty; Hendi Prihanto; Mulyadi Mulyadi; Riski Ulan Sari
International Journal of Educational Research and Social Sciences (IJERSC) Vol. 3 No. 4 (2022): August 2022
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v3i4.415

Abstract

[1] Al-tuwaijri, S. A., Christensen, T. E., & Ii, K. E. H. (2004). The relations among environmental disclosure , environmental performance , and economic performance : a simultaneous equations approach. 29, 447–471. https://doi.org/10.1016/S0361-3682(03) 00032-1.[2] Almilia, L. S., & Wijayanto, D. (2007). The Effect of Environmental Performance on Environmental Disclosure and Economic Performance. Proceedings The 1st Accounting Conference, (November), 7–9. https://doi.org/10.21002/jaki.2012.04[3] Anton, F. (2010). Towards the Theory of Stewardship management. Scientific Magazine of Informatics, 1(2), 61–80.[4] Arista, D. (2012). Factor Analysis - Factors Affecting Stock Returns (The Case of Manufacturing Companies That Went Public on the IDX for the Period of 2005 - 2009). Journal of Applied Management And Accounting Sciences, 3, 1–15.[5] Benny, J. (2013). Exports and Imports Affect the Position of Foreign Exchange Reserves in Indonesia. Emba Journal. ISSN : 2303-1174, 1(4), 1–10. Retrieved froM http://ejournal.unsrat.ac.id/index.php/emba/article/view/2920/2471[6] Damayanti, E., Laksono, P., Rini, I., & Pangestuti, D. (2018). Company Debt and Profitability (Study on Real Estate and Property Companies Listed on the Indonesia Stock Exchange). 7(2012), 2012–2018.[7] Dewata, B. K., & Swara, I. W. Y. (2013). The Effect of Total Exports, Libor, and Labor Wages on Foreign Direct Investment in Indonesia. E-Journal of Development Economics, Udayana University, 2, 350–358.1575International Journal of Educational Research & Social Sciences ISSN: 2774-5406https://ijersc.org[8] Dewi, L. K., Putu, D., & Sukartha, Y. (2015). The Relationship between Financial Performance and Return Corporate Social Responsibilty is investing. In the current era of globalization, investors are increasingly required to be used as a source of analysis of fundamental factors of companies. 3, 516–529.[9] Donaldson, L., & Davis, J. H. (1991). Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns. Australian Journal of Management, 16(1), 49–64. https://doi.org/10.1177/031289629101600103[10] Eksandy. (2018). Accounting and Management Research Methods[11] Fernando, N. (2017). Analysis of Economic Performance of Manufacturing Companies in Indonesia. 9(2), 132–142.[12] Higgins, D., Omer, T. C., & Phillips, J. D. (2011). The Influence of a Firm's Business Strategy on its Tax Aggressiveness. Ssrn, XX(Xx), 1–29. https://doi.org/10.2139/ssrn.1727592[13] INDEF. (2017). Towards Indonesia's Economic Resilience: Contributing suggestions to 100 Indonesian Economists.[14] Mada, U. G., Setiawati, L., & Na'im, A. (2000). Profit Management, 15(4), 424–441.[15] Priyanto, S., & Darmawan, A. (2017). Effect of Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Long Term Debt to Asset Ratio (LDAR) and Long Term Debt to Equity Ratio (LDER) on Profitability (ROE) on Manufacturing Companies on the Indonesia Stock Exchange for the 2012-2014 Period. Journal of Economic Media Management and Business, XVII(1), 25–32.[16] Raharjo, E. (2007). Agency Theory And Stewarship Theory In Accounting Perspective. Economic Focus : Scientific Journal of Economics, 2(1), 27–46. https://doi.org/10.34152/FE.2.1.%P[17] Rizky, R. L., Agustin, G., & Mukhlis, I. (2016). The Effect of Foreign Investment, Domestic Investment and Capital Expenditure on Provincial Economic Growth in Indonesia. Journal of Economics and Economics of Development Studies, 8(1), 9–16. https://doi.org/10.17977/um002v8i12016p009[18] Shopia, A., & Sulasmiyati, S. (2018). The Effect of Foreign Direct Investment, Exports, and External Debt on ASEAN Economic Growth (Study on gross domestic product of Indonesia, Malaysia, and Thailand for the period 2007 - 2016). Journal of Business Administration (JAB), 61(3), 20–28. Retrieved from administrasibisnis.studentjournal.ub.ac.id%0A20[19] Stubben, S. (2010). Discretionary Revenues as a Measure of Earnings Management Working Paper. 85(2), 695–717.[20] Tristianasari, G. (2014). Economic Performance Analysis of the Company. 3(2), 135–146.[21] Wibowo, S. (2016). The effect of debt to equity ratio, debt ratio, long term debt, long term debt to equity ratio, and liquidity on profitability in pharmaceutical companies. 8(1), 22–28.
Digital Marketing Usaha Kecil dan Menengah Melalui Media Sosial Dirvi Surya Abbas; Arry Eksandy; Mulyadi Mulyadi; Imam Hidayat; Riski Ulan Sari
Jurnal Pemberdayaan Umat Vol. 1 No. 1 (2022): Februari
Publisher : Jurnal Pemberdayaan Umat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1427.967 KB) | DOI: 10.35912/jpu.v1i1.1015

Abstract

Purpose : To begin, raise customer knowledge of their preferences for convenience and simplicity of access to product/service information. Method : It comprises, namely, of first socializing consumer demands in order to have easy access to knowledge about products/services. Second, offering information about market circumstances and client demand to individuals who wish to locate the existence of the desired product online more successfully. Result : First, learn more about what customers desire in terms of comfort and simplicity of access to product/service information. Second, grasp market circumstances in terms of customer wants for being more effective in locating the presence of the items they are seeking for online. Third, the capacity to apply information about the desires of customers who want to connect with brands/brands and items online to various MSME actors. Conclusion: Business players in Pasarkemis District, Tangerang Regency may comprehend the relevance of digital marketing for small and medium-sized firms through social media in the operations of their corporate units by offering complete socialization
Economic Performance Of Manufacturing Companies In Indonesia: Tangible Assets, It Capabilities, And Water Accounting Arry Eksandy; Irma Paramita Sofia; Rudi Harianto; Farhan Ady Pratama; Riski Ulan Sari
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 10 No. 1 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v10i1.4900

Abstract

Abstract This study aims to examine the effect of tangible assets, IT capabilities, and water accounting on the economic performance of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. Determination of the sample in this study using purposive sampling method. The research data in this study were obtained from audited annual financial reports, sustainability reports, and company performance summaries obtained from the Indonesian stock exchange website (www.idx.com) which were analyzed using a panel regression model. The results showed that tangible assets had a positive effect on economic performance, IT capabilities had no effect on economic performance and water accounting had no effect on economic performance. Keywords: Economic Performance, Tangible Assets, IT Capabilities, Water Accounting
Faktor – Faktor Fundamental Dan Beban Pajak Tangguhan Dalam Memengaruhi Manajemen Laba Arry Eksandy; Riski Ulan Sari
"LAWSUIT" Jurnal Perpajakan Vol. 2 No. 1 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/lawsuit.v2i1.5710

Abstract

The purpose of this study is to determine the influence of the company's fundamental factors, namely profitability and company size, as well as the burden of deferred taxes on earning management The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2021 a total of 154 companies. The sampling technique uses purposive sampling technique. The analysis method used is panel data regression. The results showed that the profitability variable had a significant negative effect on earning management, the deferred tax expense variable had a significant positive effect on earning management, while the company size variable had no effect on earning management.
PREDICTION OF FINANCIAL DISTRESS IN PROPERTY AND REAL ESTATE COMPANIES IN INDONESIA: LIQUIDITY RATIO, LEVERAGE RATIO, ACTIVITY RATIO, PROFITABILITY RATIO, GROWTH RATIO Desy Purwanti; Riski Ulan Sari
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 2 (2023): April
Publisher : PT. ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (434.167 KB)

Abstract

This study aimed to examine the effect of the ratio liquidity, leverage, activity, profitability and growth on the probability of financial distress. Liquidity is measured by quick ratio, leverage is measured by debt ratio, activity is measured by total asset turn over, profitability is measured by gross profit margin and growth is measured by net profit growth. The population in this study are all property and real estate company listed on the Indonesia Stock Exchange in 2014 until 2016. The total samples tested were 41 company selected by purposive sampling technique. This research analyzes financial distress through company annual report by using content analysis method. Data analysis techniques use panel data regression with EViews 9.0 program. These results indicate that the ratio of activity and profitability affect the financial distress. While the ratio of liquidity, leverage and growth don’t affect the financial distress.
Co-Authors Abbas, Dirvi Surya Arry Eksandy Desy Purwanti Dewanti, Pratiwi Farhan Ady Pratama Fatmawati Fatmawati Hendi Prihanto Imam Hidayat Irma Paramita Sofia Mohamad Zulman Hakim Mulyadi Mulyadi Mulyadi Mulyadi Prisila Damayanty Rudi Harianto Vianty Dewi Rengganingsih