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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JAS (Jurnal Akuntansi Syariah) JCA (Jurnal Cendekia Akuntansi) Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Ekonomi, Bisnis dan Manajemen Jurnal Mutiara Ilmu Akuntansi Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Riset Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi
Miladiah Kusumaningarti
Universitas Islam Kadiri
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Analisis Pengaruh Faktor Fundamental terhadap Harga Saham Sebelum dan Selama Pandemi Covid-19 Putri Awalina; Imarotus Suaidah; Miladiah Kusumaningarti
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 7, No 2 (2021): November 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i2.5023

Abstract

This study aims to find empirical evidence of the influence of the current ratio, fixed asset turnover, debt to equity ratio, and return on assets on stock prices. The sample in this study amounted to 36 companies taken from a population of 42 companies in the hotel, restaurant and tourism sub sector listed on the Indonesia Stock Exchange in 2019 and 2020. Determination of the number of samples was carried out by purposive sampling method. The research data were analyzed using multiple linear regression analysis with the help of SPSS. Testing was carried out separately between data for 2019 and data for 2020. Data for 2019 shows conditions before the covid-19 pandemic, while data for 2020 shows condition during the covid-19 pandemic. The result of the study found empirical evidence that the current ratio, fixed assets turnover, and return on assets had e effect on stock prices in both condition. Meanwhile, the debt to equity ratio has an effect but is not in accordance with the exixting theory where the debt to equity ratio has a negative effect on stock prices. In this study, the debt to equity ratio has a positive effect, this indicate that the company’s capital structure uses more funds provided by creditors to generate profits.
PENGARUH TINGKAT KESULITAN KEUANGAN DAN TINGKAT HUTANG TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN FOOD & BEVERAGE Miladiah Kusumaningarti
JCA (Jurnal Cendekia Akuntansi) Vol 2 No 2 (2021): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v2i2.2286

Abstract

Abstract This study was conducted to determine the partial and simultaneous effect of the Level of Financial Difficulty and the Level of Debt on Accounting Conservatism in Food & Beverage Companies listed on the Indonesia Stock Exchange for the period 2018-2020. The population used is 23 Food & Beverage Companies listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling and found 12 samples of companies with financial data for 3 years. The analysis technique used is the Classical Assumption Test and Multiple Linear Regression Test with the help of SPSS 21. The results showed that partially The level of Financial Difficulty has a positive and significant influence on Accounting Conservatism in Food & Beverage Companies in 2018-2020. Partially, the Debt Level has a positive and significant influence on Accounting Conservatism in Food & Beverage Companies in 2018-2020. And simultaneously the Level of Financial Difficulty and the Level of Debt have a significant influence on Accounting Conservatism in Food & Beverage Companies in 2018-2020. Keywords : Financial Distress, Leverage and Accounting Conservatism Abstrak Penelitian ini dilakukan untuk mengetahui pengaruh secara parsial dan simultan antara Tingkat Kesulitan Keuangan dan Tingkat Hutang terhadap Konservatisme Akuntansi pada Perusahaan Food & Beverage yang terdaftar di BEI periode 2018-2020. Populasi yang digunakan adalah 23 Perusahaan Food & Beverage yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan yaitu purposive sampling dan ditemukan 12 sampel perusahaan dengan data keuangan selama 3 tahun. Teknik analisis yang digunakan adalah Uji Asumsi Klasik dan Uji Regresi Linier Berganda dengan bantuan SPSS 21. Hasil penelitian menunjukkan bahwa secara parsial Tingkat Kesulitan Keuangan memiliki pengaruh positif dan signifikan terhadap Konservatisme Akuntansi pada Perusahaan Food & Beverage Tahun 2018-2020. Secara parsial Tingkat Hutang memiliki pengaruh positif dan signifikan terhadap Konservatisme Akuntansi pada Perusahaan Food & Beverage Tahun 2018-2020. Dan secara simultan Tingkat Kesulitan Keuangan dan Tingkat Hutang memiliki pengaruh signifikan terhadap Konservatisme Akuntansi pada Perusahaan Food & Beverage Tahun 2018-2020. Kata kunci : Financial Distress, Leverage dan Konservatisme Akuntansi
PENGARUH DIVIDEN PAYOUT RATIO, PRICE TO BOOK VALUE RATIO, DAN PRICE TO EARNING RATIO TERHADAP RETURN SAHAM PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BEI Hanik Mariana; Miladiah Kusumaningarti
JCA (Jurnal Cendekia Akuntansi) Vol 1 No 1 (2020): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.168 KB) | DOI: 10.32503/akuntansi.v1i1.1064

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dividen payout ratio, price to book value ratio, dan price to earning ratio terhadap return saham pada perusahaan asuransi yang terdaftar di BEI periode 2015-2017. Variabel independen yang digunakan dalam penelitian ini adalah dividen payout ratio, price to book value ratio, dan price to earning ratio. Variabel dependen yang digunakan dalam penelitian ini adalah return saham. Penelitian ini menggunakan data sekunder dengan jumlah sampel 7 perusahaan. Analisis data digunakan dengan regresi linier berganda dengan bantuan SPSS’16 dan juga menggunakan teknik purposive sampling. Hasil penelitian menunjukkan bahwa secara parsial dividen payout ratio berpengaruh terhadap return saham, price to book value ratio tidak berpengaruh terhadap return saham dan price to earning ratio tidak berpengaruh terhadap return saham. Secara simultan dividen payout ratio, price to book value ratio, dan price to earning ratio tidak berpengaruh terhadap return saham. Kemampuan prediksi dari ketiga variabel terhadap return saham diperoleh R Square sebesar 0,239 atau 23,90% dapat disimpulkan bahwa variabel dividen payout ratio, price to book value ratio, dan price to earning ratio mampu mempengaruhi return saham sebesar 23,90% dan sisanya 76,10% dipengaruhi oleh variabel lain diluar penelitian.
PENGARUH ARUS KAS DAN RASIO HUTANG TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERATING Sri Luayyi; Eliza Nurvianasari; Miladiah Kusumaningarti
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 3 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v1i3.5424

Abstract

This research aims to determine the effect of cash flow and debt ratios on companies with financial performance as a moderating variable. This research uses quantitative methods. The data used is secondary data in the form of financial reports for manufacturing companies in the food and beverage sector that were listed on the IDX before the 2016-2018 COVID-19 pandemic and during the 2019-2021 COVID-19 pandemic. The sampling technique used was purposive sampling. The results showed that before the pandemic cash flow had a positive effect on firm value, while during the pandemic this study proved that cash flow had no effect on firm value. The ratio variable before the pandemic in this study proved a positive influence on firm value, while during the pandemic this study proved that the debt ratio had a positive effect on firm value. Based on the moderated cash flow equation variable, it shows that before and during the pandemic it proves that financial performance cannot moderate the effect of cash flow on firm value. And the moderated debt ratio variable before and during the pandemic proves that financial performance can moderate the effect of the debt ratio on firm value.
Analisis Pengaruh Faktor Fundamental terhadap Harga Saham Sebelum dan Selama Pandemi Covid-19 Putri Awalina; Imarotus Suaidah; Miladiah Kusumaningarti
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 2 (2021): November 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i2.5023

Abstract

This study aims to find empirical evidence of the influence of the current ratio, fixed asset turnover, debt to equity ratio, and return on assets on stock prices. The sample in this study amounted to 36 companies taken from a population of 42 companies in the hotel, restaurant and tourism sub sector listed on the Indonesia Stock Exchange in 2019 and 2020. Determination of the number of samples was carried out by purposive sampling method. The research data were analyzed using multiple linear regression analysis with the help of SPSS. Testing was carried out separately between data for 2019 and data for 2020. Data for 2019 shows conditions before the covid-19 pandemic, while data for 2020 shows condition during the covid-19 pandemic. The result of the study found empirical evidence that the current ratio, fixed assets turnover, and return on assets had e effect on stock prices in both condition. Meanwhile, the debt to equity ratio has an effect but is not in accordance with the exixting theory where the debt to equity ratio has a negative effect on stock prices. In this study, the debt to equity ratio has a positive effect, this indicate that the company’s capital structure uses more funds provided by creditors to generate profits.
Kinerja Keuangan Koperasi Sebelum Dan Saat Pandemi Covid-19 Terhadap Sisa Hasil Usaha Nur Rahmanti Ratih; Dwi Oktaviana; Miladiah Kusumaningarti
JAS (Jurnal Akuntansi Syariah) Vol 6 No 2 (2022): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM Publishing & Printing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v6i2.806

Abstract

This study analyzes the financial performance before and during the covid-19 pandemic on the operating profit. Sources of data come from primary data obtained through interviews and secondary data in the form of financial reports through documentation. The study was carried out using a quantitative descriptive method. Analysis was carried out descriptively regarding financial performance through return on assets (ROA), return on equity (ROE), and cash ratio. The study results show that financial performance before and during the covid-19 pandemic is still below cooperative financial standards and needs to produce operating profit optimally. Cooperative financial performance will have an influence on operating profit in the future. Good financial performance will be able to produce better-operating profits for cooperatives. The financial performance of cooperatives can impact obtaining profits in the future; therefore, cooperatives must manage their assets effectively and efficiently. This study can be a reference for cooperatives in running a business and increasing income.
ANALISIS METODE PENYUSUTAN ASET TETAP BERWUJUD SALDO MENURUN UNTUK MENENTUKAN PAJAK PENGHASILAN TERUTANG Vinji Anggun Setyawati; Fauziyah Fauziyah; Miladiah Kusumaningarti
JCA (Jurnal Cendekia Akuntansi) Vol 3 No 2 (2022): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v3i2.3001

Abstract

Penelitian ini dilatar belakangi oleh penerapan metode penyusutan aset tetap berwujud pada Koperasi Langgeng Mulyo. Penelitian ini bertujuan untuk menganalisis penyusutan aset tetap berwujud menggunakan metode saldo menurun untuk menentukkan besarnya pajak penghasilan terutang yang harus dibayarkan oleh Koperasi Langgeng Mulyo. Metode saldo menurun ini memiliki tarif lebih tinggi sehingga dapat mempengaruhi perolehan Sisa Hasil Usaha (SHU) dan mampu menekan besar pajak yang akan dibayarkan. Penelitian ini menggunakan metode deskriptif kuantitatif dengan menganalisis data yang diperoleh melalui wawancara dan dokumentasi. Berdasarkan analisis data yang dilakukan, menunjukkan hasil penelitian bahwa perhitungan penyusutan menggunakan metode saldo menurun menghasilkan beban penyusutan yang lebih besar dibandingkan dengan metode penyusutan yang digunakan oleh Koperasi Langgeng Mulyo sebelumnya yaitu dengan perhitungan penyusutan metode garis lurus tahun 2020 sebesar Rp79.300.580 dan tahun 2021 sebesar Rp104.470.211, sedangkan untuk perhitungan metode saldo menurun pada tahun 2020 sebesar Rp115.271.008 dan tahun 2021 sebesar Rp192.164.572. Diperoleh perbedaan untuk tahun 2020 sebesar Rp35.970.428 dan tahun 2021 sebesar Rp87.649.361. Hal tersebut tentunya mempengaruhi perolehan Sisa Hasil Usaha (SHU) yang mengakibatkan perbedaan beban pajak penghasilan yang dibayarkan.
Analisis Perlakuan Akuntansi Aset Tetap Berdasarkan SAK ETAP Pada CV. Pramita Kediri Miladiah Kusumaningarti; Novita Alkarinda; Imarotus Suaidah
JCA (Jurnal Cendekia Akuntansi) Vol 3 No 2 (2022): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v3i2.2972

Abstract

Aset tetap mempunyai kedudukan yang sangat penting dalam perusahaan karena memerlukan danadalam jumlah yang besar dan tertanam dalam jangka waktu yang lama. Aset tetap sangat diperlukan untukkelancaran operasional suatu perusahaan, dalam memaksimalkan peran tersebut dibutuhkan kebijakan yang tepat dalam pengelolaan, pencatatan dan perlakuan akuntansi yang sesuai dengan standar akuntansi keuangan yang berlaku. Penelitian ini bertujuan untuk menganalisis perlakuan akuntansi aset tetap berdasarkan SAK ETAP pada CV. Pramita Kediri. Permasalahan dalam penelitian ini adalah masih terdapatnya perlakuan akuntansi aset tetap yang belum sesuai dengan standar yang berlaku yaitu SAK ETAP. Dalam penelitian ini metode analisis yang digunakan adalah deskriptif kuantitatif dengan teknik pengumpulan data berupa wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa perlakuan akuntansi aset tetap pada CV. Pramita Kediri belum sesuai dengan SAK ETAP sehingga hal tersebut berpengaruh terhadap penyajian laba yang diperoleh.
Pengaruh Ukuran Perusahaan, Reputasi Underwriter, dan Persentase Penawaran Saham Terhadap Underpricing Saham Sebagai Pengambilan Keputusan Melakukan IPO di BEI Nilam Larasati; Miladiah Kusumaningarti; Agus Athori
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 2 No. 2 (2023): Mei : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : POLITEKNIK PRATAMA PURWOKERTO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v2i2.1578

Abstract

This study aims to determine the effect of firm size, underwriter reputation, and stock offering percentage partially and simultaneously on underpricing as a company’s decision making to conduct an IPO on IDX. This study is an associative research with quantitative data. The population of this study is all companies that have conducted an IPO on the Indonesia Stock Exchange (IDX) in 2017 to 2021, totaling 253 companies. Sampling was carried out using a purposive sampling method which resulted in 36 companies. The technique used is multiple linear regression. The results of the study partially show that firm size with a coefficient value 0,002 and a sig. 0,973 has a positive and insignificant effect on underpricing. Meanwhile, underwriter reputation with a coefficient value -0,018 and a sig. 0,796, as well as stock offering percentage with a coefficient value -0,145 and a sig. 0,696 has a negative and insignificant effect on underpricing. Simultaneously, the result of the study produce sig. 0976, which shows there is insignificant influence between firm size, underwriter reputation, and stock offering percentage on underpricing at IPO companies on the IDX in 2017 to 2021
Analisis Perhitungan Pajak Penghasilan (PPH) 21 Pasca Penerapan UU Harmonisasi Peraturan Perpajakan (HPP) No.7 Tahun 2021 Terhadap Karyawan Penerima Uang Lembur Guna Menentukan Pajak Terutang Jayanti Indah Fresilina; Marhaendra Kusuma; Miladiah Kusumaningarti
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1968

Abstract

The research objective is to analyze the calculation of Article 21 Income Tax after the implementation of the HPP Law no. 7 of 2021 concerning changes to tax rates for employees who receive overtime pay as an additional income and calculating PPh using the Gross method and the Gross Up method. The sampling technique used Total Sampling, namely as many as 50 employees of the Ngadiredjo Sugar Factory who received overtime pay. The results of this study are that changes in tax rates and overtime pay also affect income taxes, such as new regulations causing employee taxes payable to be lower than the old regulations, tax payable per year is Rp.4,451,051.44 for taxes payable per month is Rp. 370,920.95 while in the new regulations in the HPP Law No. 7 for tax payable per year of Rp.3,451,051.44 and for tax payable per month of Rp.287,587.62. In determining the if method, use the Gross Up Method. The payable tax that must be paid by employees is Rp. 278,050.15 per month, whereas if the company uses the Gross Up Method, the tax payable per year is Rp. 13,743,899.44 and Rp. 1,145,324.95 for the monthly tax payable. Based on these data, the Gross Method will be more profitable for companies because the employees themselves will pay the tax owed on their income so that the company will also not bear the tax burden on employees and can save expenses on tax expenses.
Co-Authors Agus Athori Dwi Oktaviana Eliza Nurvianasari Fauziyah Fauziyah Fiola Amanda Purnamasari Fitria Nur Wahyuningsih Hanik Mariana Imarotus Suaidah Jayanti Indah Fresilina Kusuma, Marhaendra Laela Mohimmatul Kirom Nilam Larasati Novantia Pancarani Novita Alkarinda Nur Rahmanti Ratih Putri Awalina Rike Selviasari Sri Luayyi Vinji Anggun Setyawati