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All Journal JPSriwijaya AKUNTANSI DEWANTARA Jurnal Ilmiah Universitas Batanghari Jambi Syntax Literate : Jurnal Ilmiah Indonesia Jurnal ULTIMA Accounting IKRA-ITH ABDIMAS Jurnal Pengembangan Wiraswasta Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis JOURNAL OF APPLIED MANAGERIAL ACCOUNTING @is The Best [Accounting Information System & Information Technology Business Enterprise] Journal of Accounting Auditing and Business Sosiohumanitas: Jurnal Ilmu-Ilmu Sosial dan Humaniora ACCOUNTHIK : Journal of Accounting and Finance Syntax Idea Jurnal Manajemen Kewirausahaan Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Jurnal Ecogen Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis PENGARUH SISTEM KEUANGAN DAN KEBIJAKAN MONETER TERHADAP PERTUMBUHAN EKONOMI PADA ERA ORDE BARU DALAM PERSPEKTIF EKONOMI ISLAM EKOMABIS: Jurnal Ekonomi Manajemen Bisnis Jurnal Eksplorasi Akuntansi (JEA) Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Peradaban Masyarakat (JPM) Jurnal Pelita Ilmu Jurnal Pengabdian Pelitabangsa Journal of Social Science Jurnal Inovasi Pengabdian Masyarakat Journal of Business Management and Economic Development Jurnal Ekonomi, Bisnis, dan Humaniora Proceeding International Pelita Bangsa VIDHEAS: Jurnal Nasional Abdimas Multidisiplin Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Ilmiah Akuntansi dan Keuangan

Adibah Yahya

Universitas Pelita Bangsa

Author-ID : 2472889

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Physics Public Health Social Sciences Other

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DETERMINAN AUDIT REPORT LAG (STUDI EMPIRIK PADA PERUSAHAAN LQ-45 TAHUN 2014-2018) Adibah Yahya
AKUNTANSI DEWANTARA Vol 4 No 2 (2020): AKUNTANSI DEWANTARA VOL. 4 NO. 2 OKTOBER 2020
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v4i2.8384

The company's financial performance for each period is always reported in the form of audited financial reports, especially for companies listed on the Indonesia Stock Exchange (IDX). In the submission of the audit report, there is a time difference between the end of the fiscal year and the date of issuance of the audit report, which is called the audit report lag. The factors that affect the audit report lag include company size (Size), Return On Assets (ROA), Financial Distress (FD) and the size of the Public Accounting Firm (KAP). This study aims to determine the effect of these factors on the audit report lag (ARL). The research method used in this research is multiple linear regression analysis method, with a sample of companies LQ-45 listed on the IDX in 2014-2018. The results of the analysis show that simultaneously Size, ROA, FD and KAP have an effect on ARL, while Size and KAP partially affects ARL, ROA and FD have no effect on ARL.

The Influence of Current Ratio, Total Debt to Total Assets, Total Assets Turn Over, and Return on Assets on Earnings Persistence in Automotive Companies Adibah Yahya; Saepul Hidayat
Journal of Accounting Auditing and Business Vol 3, No 1 (2020): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v3i1.24959

The purpose of this study is to determine the effect of the variable Current Ratio, Total Debt to Total Assets, Total Assets Turnover, Return on Assets, on earnings persistence. This study used secondary data, namely the annual financial statements of automotive companies listed on the Indonesia Stock Exchange from 2014-2018. The sample selection used a purposive sampling method. The data source is the financial ratios of automotive companies listed on the IDX. Methods of data analysis used the classic assumption test, multiple linear regression, T-test, F-test, and the coefficient of determination. The results showed that partial earnings persistence expressed in financial ratios consisting of the Return on Assets (ROA) significantly affect earnings persistence, while the Current Ratio (CR), Total Debt To Total Asset (TDTA) and Total Asset variables and Total Assets Turnover (TATO) has no significant effect on earnings persistence. Results of the simultaneous test, financial ratios consisting of CR, TDTA, TATO, and ROA had no significant effect on earnings persistence. R Square value of 0.076 can be interpreted that CR, TDTA, TATO, and ROA of 7.6% while the remaining 82.4% is influenced by other variables not examined

Pengaruh Perencanaan dan Aset Pajak Tangguhan Terhadap Manajemen Laba Pada Perusahaan Telekomunikasi dan Konstruksi Yang Terdaftar di Bursa Efek Indonesia Periode 2013 – 2017 Adibah Yahya; Dian Wahyuningsih
SOSIOHUMANITAS Vol 21 No 2 (2019): Agustus 2019
Publisher : Lembaga Penelitian Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/sosiohumanitas.v21i2.1242

Laporan keuangan berfungsi untuk mengkomunikasikan data keuangan dengan aktivitas perusahaan kepada pihak-pihak yang berkepentingan. Pihak yang berkepentingan tidak hanya manajemen tetapi juga otorisasi pajak, perbedaan kepentingan dan informasi tersebut mengakibatkan manajemen untuk melakukan strategi dalam mengolah data akuntansi yang dihasilkan. Manajemen laba merupakan salah satu cara dalam melakukan strategi pengolahan data akuntansi, melalui perencanaan pajak dan asset pajak tangguhan dalam laporan keuangan. Pada penelitian ini sampel yang digunakan adalah perusahaan telekomunikasi dan konstruksi sebanyak 7 perusahaan dengan data laporan keuangan periode 2013 – 2017 melalui teknik purposive sampling. Metode pengolahan data menggunakan analisis deskriptif statistic dengan alat analisis regresi linier berganda serta uji hipotesis. Hasil penelitian menunjukkan bahwa: (1) perencanaan pajak tidak berpengaruh signifikan terhadap manajemen laba, (2) Aset pajak tangguhan tidak berpengaruh terhadap manajemen laba, dan (3) perencanaan pajak dan asset pajak tangguhan secara simultan tidak berpengauh terhadap manajemen laba.

PERAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH DIPENGARUHI OLEH JUMLAH PENDUDUK KABUPATEN BEKASI : Kata kunci: Efektivitas, kontribusi, pajak restoran, jumlah penduduk, pendapatan asli daerah. adibah yahya
Accounthink Vol 5 No 02 (2020): Oktober
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Regional tax income collected by local governments is Regional Original Income (PAD). Restaurant tax is part of local taxes, the research objective is to analyze the effectiveness and contribution of restaurant taxes to local revenue and its effects which are moderated by the number of residents. The ratio of effectiveness and contribution is used in this study by looking at the target and realization of restaurant taxes on local revenue. Revenue from restaurant tax always increases every year in Bekasi Regency, which is a phenomenon that is used as a source of research. This research uses descriptive analysis method, hypothesis testing is done partially and moderately. The study population is a sample of research with 2013-2017 research data. The research results show that there is a partial effect of the effectiveness and contribution of restaurant taxes on local revenue, while the population has no effect on local revenue. The moderation test shows that the total population is not a moderating variable between the effectiveness and contribution of restaurant taxes to local revenue, this shows that the population cannot strengthen the effect of the effectiveness and contribution of local taxes to local revenue. Keywords: Effectiveness, contribution, restaurant tax, total population, locally-generated revenues

The Determinant On Earnings Persistence In Automotive Companies In Indonesia Adibah Yahya; Saepul Hidayat
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 2 No 1 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

The purpose of this study was to determine the effect of the variable Current Ratio, Total Debt To Total Assets, Total Assets Turnover, Return On Assets, on earnings persistence. This study uses secondary data, namely the annual financial statements of automotive companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The sample selection uses a purposive sampling method. The data source is the financial ratios of automotive companies listed on the IDX. Methods of data analysis using the classic assumption test, multiple linear regression, T-test, F-test and the coefficient of determination. The results showed that partial earnings persistence expressed in financial ratios consisting of the Return On Assets (ROA) variable significantly affected earnings persistence, while the Current Ratio (CR), Total Debt To Total Asset (TDTA) and Total Assets Turnover (TATO) has no significant effect on earnings persistence. While the results of the study simultaneously stated in financial ratios consisting of CR, TDTA, TATO, and ROA independent variables stated that together the independent variables had no significant effect on earnings persistence. R Square value of 0.028 can be interpreted that CR, TDTA, TATO and ROA of 2,8% while the remaining 97,2% is influenced by other variables not examined. Keywords: Current Ratio, Total Debt To Total Assets, Total Assets Turnover, Return On Assets, Earnings Persistence

PEMILIHAN METODE AKUNTANSI PENILAIAN INVENTORI DAN VARIABEL YANG MEMPENGARUHINYA Adibah Yahya; Muhammad Farhan Syavaat
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i2.2026

Abstract— Business activities or running a company must be calculated carefully, so that the company's goal of making a profit can be realized. The amount of profit earned by the companycan be affected by the amount of the cost of goods sold. Companies can adjust the amount of the cost of goods sold so that it is not too large by choosing the inventory valuation accounting method. The accounting methods for valuation of inventories are recognized based on PSAK 14, namely the average method and the FIFO method. This research was conducted to determine the effect of company size, Current Ratio, and leverage on the selection of accounting methods for inventory valuation in manufacturing companies and trading companies listed on the Indonesia Stock Exchange. This research uses a quantitative approach and the type of data used is secondary data. The research population is the financial statements of manufacturing and trading companies listed on the Indonesia Stock Exchange in 2017-2019. The sampling technique used was purposive sampling, Logistic regression analysis is a data analysis method used in this study. This study provides the result that company size has a negative effect on the choice of accounting method for inventory valuation in manufacturing companies, while trading companies do not have a significant effect. The choice of accounting method for inventory valuation is not influenced by Current Ratio and leverage in both manufacturing and trading companies. Keywords: Company Size; Current Ratio; Inventory Valuation Accounting Methods; Leverage

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v2i1.37

Pengembangan UMKM Melalui Pemanfaatan Model Layanan Fintech Syariah Ammana.id Adibah Yahya; Azhar Affandy; Umi Narimawati
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 5 No 2 (2020): @is The Best : Accounting Information Systems and Information Technology Business
Publisher : Labkat Press KA FTIK UNIKOM

Financial technology is a technological innovation in the financial sector, various services are provided by startup companies online ranging from payment traffic, insurance, financing to corporate risk assessment. The ease of fintech services is used as a reason for MSME players to develop their businesses, especially in terms of funding and financing. This study aims to examine the ammana.id sharia fintech service model in developing MSMEs in Indonesia. The role of the government, in this case, the Financial Services Authority (OJK), is as a policymaker for financial services operating in Indonesia. The regulations for fintech are OJK Regulation (PJOK) Number 77 of 2016 concerning information technology-based lending and borrowing services or fintech loans. UMKM is one of the fintech users through the P2P Lending service model. The sharia fintech service model, especially P2P Lending, which is used by the Ammana fintech company, has helped many businesses and micro-businesses (MSMEs). Ammana is a sharia-based fintech company, where the fintech service model is in the form of funding and financing provided to MSME entrepreneurs through cooperation with sharia institutions. With the application of the profit-sharing system, Ammana has a successful completion rate of borrowing and borrowing obligations (TKB) of 94.81%. This shows that the higher the TKB, the better the implementation of information technology-based financing services. Ammana has channeled funds according to sharia to 2,285 business and micro actors and has 1,445 funders and 23 billion have been absorbed in the P2P lending service model. Satisfaction with Ammana's performance is evidenced by an increase in the number of investors and borrowers, as well as Islamic financial institution partners who are taking part in these fintech services.

PENGARUH ANALISIS FUNDAMENTAL TERHADAP RISIKO SISTEMATIS SAHAM Adibah Yahya; Yenni Miftahul Jannah
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 4 No. 02 (2019): AKUBIS - Desember 2019
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar

Tujuan penelitian ini adalah untuk mengetahui pengaruh analisis fundamental yaitu Return On Asset (ROA), Return On Equity (ROE), Asset Growth dan Earning Per Share (EPS) terhadap risiko sistematis saham yang diproksikan oleh Beta Saham. Dengan menggunakan single index model dalam pengukuran beta saham. Populasi penelitian adalah perusahaan property, real estate dan konstruksi bangunan yang terdaftar di Bursa Efek Indonesia selama periode 2016-2018. Sampel diambil berdasarkan teknik purposive sampling dengan jumlah sampel penelitian sebanyak 10 perusahaan. Hasil penelitian menunjukkan bahwa baik secara parsial maupun simultan ROA, ROE, Asset Growth dan EPS tidak berpengaruh terhadap risiko sistemastis saham. Hasil uji determinasi menunjukkan bahwa risiko sistematis dipengaruhi oleh ROA, ROE, Asset Growh dan EPS sebesar 5,9% dan sisanya 94,1% dipengaruhi oleh variabel lain di luar variabel penelitian.

PENGARUH ARUS KAS OPERASI, ARUS KAS INVESTASI DAN ARUS KAS PENDANAAN TERHADAP RETURN SAHAM Adibah Yahya; Brendo Butar-Butar
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 4 No. 01 (2019): AKUBIS - Juni 2019
Publisher : LPPM Universitas Pelita Bangsa

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Tujuan yang ingin dicapai dalam penelitian ini adalah tujuan untuk mengetahui pengaruh arus kas terhadap return saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012-2016. Penelitian ini menggunakan metode kuantitatif dengan jenis data sekunder.Data diperoleh dari website resmi Bursa Efek Indonesia.Objek penelitian ini adalah seluruh perusahaan manufaktur yang tercatat di Bursa Efek Indonesia dari tahun 2012 sampai 2016. Dan dengan metode pengambilan sampel purposive sampling berdasarkan ketersediaan data selama periode penelitian, didapat 13 sampel Perusahaan. Metode analisis yang digunakan dalam penelitian ini adalah metode analisis regresi linear berganda dengan menggunakan uji asumsi klasik dengan menentukan derajat keyakinan 95% (α = 0,05) pada uji t. Berdasarkan hasil analisis data disimpulkan bahwa arus kas operasi tidak berpengaruh signifikan terhadap return saham dengan t- hitung sebesar 1,866 lebih kecil dari t- tabel 1,99962 dan nilai signifikansi 0,067 yang berarti nilai ini lebih besar dari 0,05. Arus kas investasi tidak berpengaruh signifikan terhadap return saham dengan t- hitung sebesar 1,380 lebih kecil dari t- tabel 1,99962 dan nilai signifikansi 0,173 yang berarti nilai ini lebih besar dari 0,05.Arus kas pendanaan tidak berpengaruh signifikan terhadap return saham dengan t- hitung sebesar 1,400 lebih kecil dari t- tabel 1,99962 dan nilai signifikansi 0,167 yang berarti nilai ini lebih besar dari 0,05. Hasil uji kesesuaian model menunjukkan bahwa secara simultan arus kas operasi, arus kas investasi dan arus kas pendanaan tidak berpengaruh signifikan terhadap return saham. Hal ini ditunjukkan oleh nilai uji F- hitung sebesar 1,380 lebih kecil dari F- tabel 2,75 dan nilai signifikan sebesar 0,258 lebih besar dari 0,05. Nilai koefisiensi determinasi diperoleh(adjusted R2) sebesar 0,017 menunjukkan bahwa return saham dipengaruhi oleh arus kas operasi, arus kas investasi dan arus kas pendanaan sebesar 1,7% sedangkan sisanya 98,3 % dijelaskan oleh faktor lain selain faktor yang diajukan dalam penelitian ini.

Co-Authors Adi Maryadi Agus Fuadi Arum Kartika Sari Azhar Affandy Aziz Septiatin Azmi Amrulloh Brendo Butar-Butar Debora Anastasya Dede Puspa Pujia Dewi Kartika Dian Sulistyorini Wulandari Dian Wahyuningsih Diana Sari Dina Faradilla Edi Tri Wibowo Edi Triwibowo Erlina Widayanti Erna Apriani Eva Gandawati Agustin Fungsiawan Hurian Kamela Inna Nisawati Mardiani Intan Dyah Pravita Irfan Afriantoro Irfan Afriantoro Junedi Junedi Junedi Junedi Junedi Junedi Junedi, Junedi Kustina, Lisa Listrian Indriyani Achmad Maulana Fahruroji Maulina Dyah Permatasari Maulina Dyah Permatasari Muhammad Farhan Syavaat Muhammad Kosim Muhammad Najamuddin Dwi Miharja Neng Asiah Nining Yuningsih Nitis Sekar Kinanthi Nurmadhani Fitri Suyuthi Nurul Ariffaeni Islami Perdana Ricardo Preatmi Nurastuti Primaraga Sumantri Indra Wicaksana Putri Hardiyanti R. R. Wening Ken Widodasih Ridwan Muhsoni Rina Nurjanah Rr Dian Anggraeni Saepul Hidayat Safira Nur Anisa Sinah Riyanah Sindik Widati Suherman Sunita Dasman Syifa Aulia Taufik Hidayat Tri Wahyu Wiryawan Umi Narimawati Virza Hadrianti Wahyu Hadikristanto Windi Yeanita Puspa Ningrum Yenni Miftahul Jannah Zenzibar

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