Articles
<![CDATA[ENVIRONMENTAL PERFORMANCE, INTELLECTUAL CAPITAL, PRAKTIK PENGHINDARAN PAJAK DAN NILAI PERUSAHAAN ]]>
<![CDATA[EKA SEPTIANI]]>;
<![CDATA[HOLIAWATI HOLIAWATI]]>;
<![CDATA[ENDANG RUHIYAT]]>
<![CDATA[ Jurnal Bisnis dan Akuntansi Vol 21 No 1 (2019): Jurnal Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
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DOI: 10.34208/jba.v21i1.426
<![CDATA[This study aims to examine the effect of environmental performance, intellectual capital and tax avoidance practices on firm values. This type of research is quantitative by using the population in this study is a manufacturing company that is listed on the Indonesia Stock Exchange in 2012-2016. The selection of data samples using a purposive sampling technique. The analytical method used is multiple linear regression analysis. The results of this study indicate that environmental performance has no effect on company values, intellectual capital has a positive and significant effect on corporate values and tax avoidance practices that have a negative and significant effect on firm value.]]>
<![CDATA[SOSIALISASI TEMAN BISNIS CATATAN KEUANGAN ]]>
<![CDATA[Wahyu Nurul Hidayati]]>;
<![CDATA[Aris Sanulika]]>;
<![CDATA[Endang Ruhiyat]]>;
<![CDATA[Holiawati Holiawati]]>;
<![CDATA[Hari Stiawan]]>
<![CDATA[ Abdimisi Vol 1, No 1 (2019): Abdimisi ]]>
Publisher : <![CDATA[S1 Accounting Program, Universitas Pamulang ]]>
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DOI: 10.32493/abms.v1i1.3785
<![CDATA[Community service can be interpreted as an academic response from the campus community to the needs, challenges, or problems faced by the community, both directly and indirectly. The general objective of community service activities is to assist fish farmers in the Jampang area, Bogor in overcoming the problems of recording financial statements. The form of activities in the implementation of community service with the theme of financial accounting. The instructors and resource persons involved were Accounting Study Program Lecturers from Pamulang University. The results of the PKM Implementation conducted on 20.21 and 22 September 2019 were adding to their knowledge in the field of accounting, owing to financial records, the ornamental fish group participants in the village of Jampang were very enthusiastic about the material they got from accounting lecturers at the University of Pamulang, participants can directly practice bookkeeping manually, the response of the participants is very good and happy because it is very helpful in learning about financial records. The importance of managing the financial aspects of the business made the farmers' groups aware that income had to be rotated to keep the business going. The suggestion given is that the PKM activities in the future should be encouraged and made as attractive as possible so that they can capture more Ornamental Fish group participants in the village of Jampang, expanding the scope of coverage of the material area can be expanded so that participants can gain more insight. Keywords: Bookkeeping Manual; Entrepreneurship]]>
<![CDATA[Effect of Skills, Capabilities, Education and Training on Accounting Information System User Satisfaction ]]>
<![CDATA[Holiawati Holiawati]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol 2, No 1 (2019): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[S1 Accounting Department, Faculty of Economic, Universitas Pamulang. ]]>
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DOI: 10.32493/eaj.v2i1.y2019.p35-41
<![CDATA[This study aims to examine the effect of skills, abilities, education and training on the satisfaction of users of accounting information. The research method uses quantitative methods. The sample in this study were UNPAM students who worked as accounting and had received education and accounting information system training and training. The results of this study are the influence of skills on the satisfaction of users of accounting information, there is an influence on the ability of users of accounting information satisfaction and there is no influence of education and training on the satisfaction of users of accounting information. ]]>
<![CDATA[PENGARUH PUBLIC OWNERSHIP DAN GROWTH OPTION TERHADAP KINERJA KEBERLANJUTAN DENGAN INVESTMENT OPPORTUNITY SET SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Endang Ruhiyat]]>;
<![CDATA[Holiawati Holiawati]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 2 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v3i2.y2020.p141-155
<![CDATA[This study aims to determine the effect of public ownership and growth options on sustainability performance with an investment opportunity set as a moderating variable. This type of research is associative quantitative using secondary data taken from the IDX website. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange from 2013 to the end of 2017. The sample selection procedure in this study is using purposive sampling method, only 50 company data that meet the criteria. The results of this study have a significant effect on Public Ownership Sustainability Performance, the influence of growth options on sustainability performance. Opportunity Set is able to moderate the influence of Public Ownership on Sustainability Performance. The Investment Opportunity Set does not moderate the effect of Growth Options on Sustainability Performance.]]>
<![CDATA[INVESTMENT RISK, INVESTMENT OPPORTUNITY SET DAN RETURN SAHAM ]]>
<![CDATA[Nuke Yusma]]>;
<![CDATA[Holiawati Holiawati]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 2, No 3 (2019): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v2i3.y2019.p393-406
<![CDATA[The purpose of this study was to determine the effect of investment risk and Investment Opportunity Set on stock returns in Manufacturing Companies in the Industrial Sector of Consumer Goods Listed on the Indonesia Stock Exchange 2013-2017. This type of research is quantitative associative, namely to determine the relationship of two or more variables in this study using quantitative data or data in the form of numerical or numeric. The type of data used is secondary data, namely data obtained from IDX and PT Pefindo. The sampling technique was using purposive sampling technique with certain criteria, so that 58 samples were obtained. The method of data analysis uses multiple regression analysis and is accompanied by a statistical descriptive test, classic assumption test, hypothesis test (t test and F test). The results of the study state that partially investment risk proxied by market risk (beta) has no effect and is not significant on stock returns and Investment The Opportunity Set proxied with MBVA has an effect and significant on stock returns. Simultaneously investment risk and Investment Opportunity Set have an effect and significant to stock returns]]>
<![CDATA[Corporate Social Responsibility, Konservatisme Akuntansi, Timeliness dan Earning Rensponse Coefficient dengan Leverage sebagai Variabel Moderasi ]]>
<![CDATA[Holiawati Holiawati]]>;
<![CDATA[Astri Melani Rizky]]>;
<![CDATA[Endang Ruhiyat]]>
<![CDATA[ JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 1 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/JABI.v5i1.y2022.p107-121
<![CDATA[The aim of this research is to determine the effect of corporate social responsibility, accounting conservatism and timeliness and then leverage it as a moderate variable toward earning response coefficient in consumer goods sub-sector manufacturing companies that are listed on the Indonesia Stock Exchange (IDX) during 2016-2019. This research is a quantitative study with 28 total samples which is there are 112 data researched. Based on the T-test it result is known that the accounting conservatism variable and leverage-moderated corporate social responsibility variable affect toward earning response coefficient. The timeliness variable and leverage-moderated timeliness have a negative influence on the earning response coefficient. Meanwhile, the corporate social responsibility variable and the leverage-moderated accounting conservatism are not affected by the earning response coefficient]]>
<![CDATA[MANAJEMEN PERSEDIAAN DALAM MENINGKATKAN LABA DIMASA PADEMI COVID- 19 STUDI EMPIRIS PADA UKM DIBAWAH NAUNGAN DISPERINDAG DAN KOPERASI KABUPATEN PURWAKARTA ]]>
<![CDATA[Sugiyanto Sugiyanto]]>;
<![CDATA[Holiawati Holiawati]]>;
<![CDATA[Endang Ruhiyat]]>;
<![CDATA[Masno Marjohan]]>;
<![CDATA[Hendro Waryanto]]>
<![CDATA[ Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 2, No 2 (2021): Edisi Mei ]]>
Publisher : <![CDATA[LPPM Universitas Pamulang ]]>
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DOI: 10.32493/al-jpkm.v2i2.10496
<![CDATA[Tujuan dari pengabdian kepada masyarakat di Koperasi dan UKM di Disperindak Kabupaten Purwakarta Jawa Barat adalah untuk mengetahui seberapa besar penerapan sistem persedian barang dan peningkatan laba masa Pandemi Covid-19 pada usaha mikro kecil menengah dan koperasi. Metode pengabdian yang digunakan adalah Descriptif Assosiatif dengan metode pendekatan data kualitatif. Permasalahan sebagai berikut : (1) Koperasi dan UKM belum menyelenggarakan penggunaan akuntansi yang baik pada kegiatan bisnis UMKM. Solusi yang diberikan yaitu tim PKM akan mengsosialisasikan atau memberikan materi tentang siklus akuntansi dan manfaat atau tujuan dari penyusunan laporan keuangan serta pentingnya penyusunan laporan keuangan, dengan mengarahkan perusahaan untuk membiasakan mencatat setiap transaksi, mencatat kegiatan usaha yang ada sesuai dengan standar akuntansi secara lengkap. Hasil PkM berkontribusi untuk meningkatkan efisiensi pencatataan akuntansi dan keuangan menjadi lebih ringkas dan sistematis, serta meningkatkan kontrol pencatatan, dengan cara peserta dapat identitas transaksi atau kejadian yang mudah dilihat dan diingat oleh para pelaku ukm dan koperasi. (2) Peserta Ukm dan Koperasi dapat membuat jurnal transaksi. membuat jurnal hingga membuat laporan sederhana. (3) Target luaran pada program persedian dan pembukuan melalui Android. Hasil dari kegiatan ini secara nasional agar dapat dimanfaatkan sebagai literatur dalam bidangnya seperti artikel pada media masa cetak/elektronik, dan peningkatan mutu keberadaan mitra. Kegiatan ini diharapkan dapat keberlanjutan.Kata Kunci : Manajemen Persedian, Akuntansi Dasar, Manajemen.]]>
<![CDATA[Pengaruh Corporate Governance Perception Index (CGPI) dan Opini Audit terhadap Harga Saham (Studi Empiris pada Perusahaan yang Terdaftar di The Indonesian Institute for Corporate Governance Tahun 2009-2013) ]]>
<![CDATA[Sunardi -]]>;
<![CDATA[Holiawati -]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 4, No 1 (2016): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v4i1.146
<![CDATA[This research aimed to examine the effect of Corporate Governance Perception Index (CGPI) and Audit Opinion on Stock Price on listed companies in The Indonesian Institute for Corporate Governance (IICG) years 2009-2013. In this study, there are two independent variables, Corporate Governance Perception Index (CGPI) and Audit Opinion, and one dependent variable is the Stock Price. The sampling method used in this research is purposive sampling method. The number of populations found in this study were fifty nine companies with a number of sample as much as nine companies that meet the criteria. The data used was the secondary data which was obtained from www.idx.co.id, www.iicg.org, and www.swa.co.id with forty five observations data. The analysis of the research used the multiple linear regression, and then to test in multiple linear regression studies using software the Statistical Product and Service Solutions (SPSS) version 22 for Windows using t test (partial) and F test (simultaneous). Based on the results of study showed that; partially CGPI (X1) doesn’t have significant effect on Stock Price, partially Audit Opinion (X2) significant effect on Stock Price (Y), and simultaneously CGPI (X1) and Audit Opinion (X2) significant effect on Stock Price (Y).]]>
<![CDATA[EFFECT OF CASH FLOW VOLATILITY, GROWTH OPPORTUNITIES, AND DIVIDEND POLICY ON HEDGING DECISIONS: (Empirical Study on Mining Companies Listed on the Indonesia Stock Exchange 2016-2020) ]]>
<![CDATA[Rahmat Pirmansyah Hasim]]>;
<![CDATA[Holiawati]]>
<![CDATA[ JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES (MARGINAL) Vol. 1 No. 4 (2022): SEPTEMBER ]]>
Publisher : <![CDATA[Transpublika Publisher ]]>
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DOI: 10.55047/marginal.v1i4.310
<![CDATA[This study aims to examine the effect of Cash Flow Volatility, Growth Opportunities, and Dividend Policy on Hedging Decisions. This type of research is quantitative associative. With the population study consist of mining companies listed on the Indonesia Stock Exchange in 2016 – 2020. Meanwhile, the sampling technique used is purposive sampling. Hence, the number of samples obtained in this study as many as 13 companies with data obtained as much as 65 data. The analysis technique used is logistic regression analysis. This research is processed using e-views 10 software. The results revealed that Cash Flow Volatility, Growth Opportunities, and Dividend Policy have a significant effect on Hedging Decisions. Besides, Cash Flow Volatility and Growth Opportunity variables have a significant effect on Hedging Decisions, while Dividend Policy Variables have no effect on Hedging decisions.]]>
<![CDATA[Pengaruh Pertumbuhan Perusahaan, Ukuran Perusahaan Dan Likuiditas Terhadap Nilai Perusahaan Dengan Kebijakan Hutang Sebagai Variabel Moderasi ]]>
<![CDATA[Widarnaka Widarnaka]]>;
<![CDATA[Nardi Sunardi]]>;
<![CDATA[Holiawati Holiawati]]>
<![CDATA[ Jurnal Syntax Admiration Vol. 3 No. 10 (2022): Jurnal Syntax Admiration ]]>
Publisher : <![CDATA[Ridwan Institute ]]>
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DOI: 10.46799/jsa.v3i10.489
<![CDATA[Pesatnya perkembangan pasar saham mengakibatkan investor semakin berhati-hati dalam memilih perusahaan untuk berinvestasi. Tujuan penelitian ini adalah untuk mengetahui pengaruh pertumbuhan Perusahaan, Ukuran Perusahaan dan Likuiditas Terhadap Nilai Perusahaan Dengan Kebijakan Hutang Sebagai Variabel Moderating pada Perusahaan Otomotif dan Komponen Yang Terdaftar di Bursa Efek Indonesia. Metode dalam penelitian ini adalah kuantitaf Asosiatif. Pengambilan sampel dilakukan menggunakan metode purposive sampling. Penelitian ini menggunakan analisis regresi linear berganda, uji hipotesis (uji t statistik dan uji koefisien determinasi) dengan menggunakan program Eviews 10.0. Hasil penelitian menunjukkan bahwa secara parsial variabel pertumbuhan perusahaan tidak berpengaruh dan signifikan terhadap nilai perusahaan. Ukuran Perusahaan tidak berpengaruh terhadap nilai perusahaan. Likuiditas berpengaruh dan signifikan terhadap nilai perusahaan. Hasil moderasi Kebijakan Hutang memperlemah pengaruh Pertumbuhan Perusahaan terhadap nilai perusahaan. Hasil moderasi Kebijakan Hutang memperkuat pengaruh ukuran perusahaan terhadap nilai perusahaan. Hasil moderasi kebijakan hutang memperlemah pengaruh Likuiditas terhadap nilai perusahaan. Hasil penelitian menunjukkan secara simultan pertumbuhan perusahaan, ukuran perusahaan dan likuiditas memiliki pengaruh signifikan terhadap nilai perusahaan.]]>
