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All Journal Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Akuntabel : Jurnal Ekonomi dan Keuangan Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Pengabdian kepada Masyarakat SIDOLUHUR Dedikasi: Jurnal Pengabdian Pendidikan dan Teknologi Masyarakat J-ISCAN : Journal of Islamic Accounting Research
Yuli Chomsatu Samrotun
Universitas Islam Batik Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Kinerja Keuangan Ditinjau Dari Leverage, Likuiditas, Ukuran Perusahaan, Dewan Komisaris Independen, Dan Komite Audit Masna Rina Fitriyati; Kartika Hendra Titisari; Yuli Chomsatu Samrotun
Jurnal Ilmiah Universitas Batanghari Jambi Vol 21, No 1 (2021): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v21i1.1214

Abstract

This study aims to examine and analyze the effect of leverage, liquidity, company size, independent board of commissioners and audit committee on financial perfomance. The data used in this study are secondary data ini the form of financial statements. The population in this study is LQ-45 companies listed on the Indonesia Stock Exchange in 2017-2019. Samples were selected from the purposive sampling method and 27 samples were obtained based on several criteria. The analysis technique used in this study is multiple linear regression analysis. The analysis shows that leverage, liquidity, independent commissioner influence of the financial perfomance.While the company size and audit committee has no effect on the financial perfomance. Simultaneously leverage, liquidity,company size, independent commissioner and audit committee were able to explain the dependent variable that is the financial perfomance by 54.3% and the rest was influenced by other variables. This research can be used by companies to increase the financial perfomance of the company.
NON PERFORMING FINANCING PADA BANK UMUM SYARIAH DI INDONESIA Eka Prasetya Ningrum; Yuli Chomsatu Samrotun; Suhendro Suhendro
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 5, No 2 (2019)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.922 KB) | DOI: 10.35906/jep01.v5i2.422

Abstract

ABSTRAKDalam memberikan pembiayaan bank tidak lepas dari non performing financing dalam memberikan pembiayaan. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis bagaimana pengaruh rasio keuangan (BOPO, CAR, ROA, dan FDR) terhadap non performing financing pada Bank Umum Syariah. Populasi dalam penelitian ini adalah Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2012-2018. Teknik pengambilan sampel menggunakan metode purposive sampling dan didapat 11 sampel. Metode analisis menggunakan analisis regresi linier berganda. Hasil analisis data menunjukkan bahwa variabel CAR, ROA, dan FDR berpengaruh negatif terhadap non performing financing, sedangkan variabel BOPO tidak berpengaruh terhadap non performing financing. Perbankan dalam menjalankan usahanya harus dapat menjaga nilai rasio yang dapat meningkatkan non performing finacing.Kata kunci : Non-Performing Financing; BOPO; CAR; ROA; FDR ABSTRACTIn providing bank financing, it cannot be separated from funding non-performing in offering aid. The purpose of this study is to find out and analyze how the influence of financial ratios (BOPO, CAR, ROA, and FDR) on non-performing financing at Islamic Commercial Banks. The population in this study was a Sharia Commercial Bank registered with the Financial Services Authority (OJK) for the 2012-2018 period. The sampling technique uses a purposive sampling method, and 11 samples are obtained. The method of analysis uses multiple linear regression analysis. The results of data analysis showed that the CAR, ROA, and FDR variables had a negative effect on non-performing financing. In contrast, the BOPO variable had no impact on funding non-performing. Banks in running their business must be able to maintain the value of the ratio that can increase non-performing financing.Keywords: Non-Performing Financing; BOPO; CAR; ROA; FDR
TAX AVOIDANCE DITINJAU DARI CORPORATE GOVERNANCE PADA PERUSAHAAN PROPERTY DAN REAL ESTATE Ema Murtia Ningrum; Yuli Chomsatu Samrotun; Rosa Nikmatul Fajri
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 5, No 2 (2019)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep01.v5i2.417

Abstract

ABSTRAKTax Avoidance dilakukan oleh wajib pajak (perusahaan) untuk meminimalkan beban pajak perusahaan. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh corporate governance yang terdiri dari kepemilikan institusional, dewan komisaris, kualitas audit, dan komite audit terhadap tax avoidance. Populasi penelitian ini adalah 48 perusahaan Property dan Real Estate yang terdaftar di BEI tahun 2014 - 2018. Pengambilan sampel menggunakan teknik purposive sampling, perusahaan yang tepilih sebanyak 23 perusahaan. Teknik analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian ini kepemilikan institusional, dewan komisaris, kualitas audit, dan komite audit berpengaruh secara simultan terhadap tax avoidance. Secara parsial, dewan komisaris dan kualitas audit berpengaruh negatif terhadap tax avoidance. Sedangkan kepemilikan institusional dan komite audit tidak berpengaruh terhadap tax avoidance. Manfaat dari penelitian ini adalah memberikan tambahan informasi bagi pengembangan ilmu pengetahuan di bidang akuntansi perpajakan.Kata Kunci : Corporate Governance; Tax Avoidance. ABSTRACTTax Avoidance is carried out by taxpayers (companies) to minimize the corporate tax burden. This study aimed to determine and analyze the influence of corporate governance consisting of institutional ownership, the board of commissioners, audit quality, and audit committee on tax avoidance. The population of this research was 48 Property and Real Estate companies listed on the Indonesia Stock Exchange in 2014 - 2018. Sampling used a purposive sampling technique; 23 selected companies were selected. The data analysis technique used is multiple linear regression. The results of this study are institutional ownership, the board of commissioners, audit quality, and audit committee simultaneously influence tax avoidance. Partially, the board of commissioners and audit quality negatively affect tax avoidance, whereas institutional ownership and audit committees do not affect tax avoidance. The benefit of this research is to provide additional information for the development of science in tax accounting.Keywords: Corporate Governance; Tax Avoidance.
PENGEMBANGAN MINAT PENANAMAN JAHE MENJADI USAHA MIKRO, KECIL DAN MENENGAH DESA GUMPANG KECAMATAN KARTASURA Novita Trie A.P; Dessy Ambarwati; Maya Oktavia; Kiki Nurhalimah; Nanda Ayu C.T; Syaiful Anwar; Septiana Putri H; Melia Sari; Allivia Ayningtiyas; Yuli Chomsatu Samrotun
SELAPARANG Jurnal Pengabdian Masyarakat Berkemajuan Vol 4, No 2 (2021): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (259.073 KB) | DOI: 10.31764/jpmb.v4i2.5419

Abstract

ABSTRAKUMKM (Usaha Mikro, Kecil dan Menengah) merupakan usaha yang bebas hambatan dan tahan terhadap perubahan dan dinamika perubahan lingkungan dan global, di Indonesia, UMKM selain berperan dalam pertumbuhan pembangunan dan ekonomi, juga memiliki kontribusi yang penting dalam mengatasi masalah pengangguran. Tanaman jahe merupakan salah satu komoditas rempah yang banyak dibudidayakan dipekarangan rumah maupun lahan tertentu sehingga sering disebut sebagai tanaman TOGA. Tujuan kegiatan ini oleh mahasiswa secara bersama-sama dengan Warga Sadakan Kidul, RT 03 RW 02, Gumpang, Kartasura, Sukoharjo karena pada awal wabah covid 19 menyerang indonesia dan banyak rempah seperti jahe yang banyak dibutuhkan karena dapat meningkatkan imun dan kekebalan tubuh sehingga, harga jahe melonjak tinggi dan sulit didapatkan. Kegiatan ini dilakukan dengan  sosialisasi, pelatihan, dan pelatihan sarana dan prasarana. Hasil dari kegiatan ini adalah bahwa potensi yang ada telah dilakukan atau di kelola dengan baik oleh masyarakat Desa Sadakan Kidul, RT 03 RW 02, Gumpang, Kartasura, Sukoharjo. Dengan pengelolaan tersebut secara tidak langsung dapat menumbuhkan perekonomian desa dan bisa mengembangkan UMKM per warga dan bisa mengurangi pengangguran di antara masyarakat Indonesia. Kata Kunci : UMKM; jahe; masyarakat ABSTRACTUMKM is a business that is barrier-free and resistant to changes and dynamics of environmental and global changes. In Indonesia, in addition to playing a role in development and economic growth, MSMEs also have an important contribution in overcoming the problem of unemployment. The ginger plant is one of the spice commodities that is widely cultivated in the garden of houses and certain fields, so it is often referred to as a TOGA plant. The purpose of this activity by students together with the residents of Segang Kidul, RT 03 RW 02, Gumpang, Kartasura, Sukoharjo because at the beginning of the Covid 19 outbreak attacked Indonesia and many spices such as ginger were needed because they could increase immunity and so, the price ginger is soaring and hard to come by. This activity is carried out by socialization, training, and training on facilities and infrastructure. The result of this activity is that the existing potentials have been carried out or managed well by the people of the Village of Segang Kidul, RT 03 RW 02, Gumpang, Kartasura, Sukoharjo. This management can indirectly grow the village economy and develop MSMEs per citizen and reduce unemployment among Indonesians. Keywords: UMKM; ginger; society
The Effect of Financial Variables, CSR Management, And Company Size on Tax Aggressivity Muhammad Ridwan Yusuf; Yuli Chomsatu Samrotun; Anita Wijayanti
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 2 (2021): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i2.1570

Abstract

This study describes how the influence caused by research variables such as profitability, inventory intensity, capital intensity, leverage, corporate social responsibility (CSR), audit committee size, company size, corporate governance, on tax aggressiveness. In this study, data will be taken from mining and industrial companies listed on the Indonesian Stock Exchange (IDX) within 3 years, starting from 2017 - 2019. The research test used in this study is multiple linear regression analysis, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test. This study showed that the results of capital intensity and leverage affect tax aggressiveness, while profitability, inventory intensity, CSR, audit committee, company size, corporate governance do not affect tax aggressiveness.
Determinan Ketepatan Waktu Pelaporan Keuangan Perusahaan Subsektor Transportasi Terdaftar di BEI Rahayu Pangestuti; Anita Wijayanti; Yuli Chomsatu Samrotun
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 1 (2020): Owner Vol. 4 No. 1 Periode Februari 2020
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.507 KB) | DOI: 10.33395/owner.v4i1.199

Abstract

Timeliness is a must in a corporate financial reporting and one of the requirements for information to be useful and relevant to the existing situation. This research’s purpose to test and analyze the impact of profitability, liquidity, leverage, firm size, and audit opinion on timeliness of financial reporting. Transportation sub sector companies listed on Indonesia Stock Exchange in 2016-2018 are the population of this study, as much 42 companies. The total’s samples is 40 transportation companies, selected using purposive sampling method. Data analysis technique using logistic regression test. The result showed the timeliness of financial reporting influenced by leverage and audit opinion, but not influenced by profitability, liquidity, and firm size.
Dimensi Struktur Modal pada Perusahaan Property and Real Estate Fida Nur Annisa; Yuli Chomsatu Samrotun; Rosa Nikmatul Fajri
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 2 (2020): Article Research
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v4i2.209

Abstract

Capital structure is a balance or comparison between foreign capital and own capital. This study aimsto examine and analyze the effect ofprofitability, non-debt tax shield, asset structure, company size, and liquidity in property and real estate companies in 2015-2018. The independent variables of this study are profitability, non-debt tax shield, asset structure, company size, and liquidity. The dependent variable in this study is the capital structure. This study uses secondary data obtained from the IDX. With a population of 48 property and real estate manufacturing companies and sampling techniques using purposive sampling produces 34 sample companies. This type of quantitative research and data analysis techniques using multiple linear regression. The results of the research partially addressed the variable profitability, company size and liquidity which had no significant effect on capital structure while the non-debt tax shield and asset structure variables had a significant effect on capital structure.
Faktor-Faktor yang Mempengaruhi Nilai Perusahaan pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI Periode 2016-2018 Pratiwi Pardiastuti; Yuli Chomsatu Samrotun; Rosa Nikmatul Fajri
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 2 (2020): Article Research
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v4i2.210

Abstract

This study aims to analyze the factors that influence value company (PBV) which includes dividend policy (DPR), company size (SIZE), capital structure (DER), liquidity (CR), and profitability (ROA). The population in this study is a manufacturing company in the consumer goods industry sector listed on Indonesia Stock Exchange (IDX) for the period 2016-2018. The sampling technique uses the method purposive sampling, so we obtained a sample of 18 companies. Type quantitative research. Data sources in the form of secondary data. Data analysis used is multiple linear regression analysis. The results showed that partially dividend policy (DPR), capital structure (DER) and profitability (ROA) affect on value company (PBV). While the size of the company (SIZE) and liquidity (CR) has no affect on value company (PBV).
Pengaruh Good Corporate Governance, Modal Intelektual, Ukuran Perusahaan terhadap Kinerja Keuangan pada Perusahaan Makanan Arief Abdul Aziz; Yuli Chomsatu Samrotun; Riana Rachmawati Dewi
Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i1.200

Abstract

The purpose of the study is to test the impact of good corporate governance, intellectual capital, and corporate size on food and beverage performance. This study sample is a food and beverage company registered in the Indonesian stock exchange. The analysis used in this study is linked to linear regression analysis. Studies show that good corporate governance consists of a few indicators, these indictments show that the size of the board of commissioners affects financial performance (roa), independent commissioners have no effect on financial performance (roa), and independent auditing committees affect financial performance (roa) and institutional ownership. No influence on financial performance (roa), the manager's ownership has no effect on financial performance (roa), and the committee's size also affects financial performance (roa). Apart from good company governance indicators, intellectual capital has no effect on financial performance (roa), and the company's size also affects financial performance.
Pengaruh Tax Avoidance, Kepemilikan Institusi dan Kinerja Keuangan terhadap Harga Saham Niken Tri Mulatsari; Anita Wijayanti; Yuli Chomsatu Samrotun
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.33 KB) | DOI: 10.33087/ekonomis.v4i1.110

Abstract

The stock price will affect someone to invest in a company. This study aims to determine whether the influence of tax avoidance, institutional ownership and financial performance on stock prices. This financial performance measurement uses the proxy of Net Profit margin (NPM) and Earning Per Share (EPS) of real estate companies listed on the Indonesia Stock Exchange in 2017-2018. The population used in this study is real estate companies listed on the Indonesia Stock Exchange 2017-2018. The samples used were 33 real estate companies. This type of research data is secondary data obtained from the financial statements of real estate companies listed on the Indonesia Stock Exchange 2017-2018. To process and analyze data, the writer uses Descriptive Statistical Analysis, Multiple Regression Analysis, Hypothesis Test, and Classical Assumption Test. Based on this research, the results show that Tax Avoidance and Net Profit Margin affect the stock price, while Institutional Ownership and Earning Per Share do not affect the stock price.
Co-Authors Allivia Ayningtiyas Anita Wijayanti Annisa Widya Kurniawati Aprilia Wimas Indrayani Arief Abdul Aziz Bambang Mursito Dessy Ambarwati Dimas Ilham Rois Eka Prasetya Ningrum Ema Murtia Ningrum Fida Nur Annisa Fithri Setya Marwati Imas Restu Prasiwi Kartika Hendra Titisari Kiki Nurhalimah Masna Rina Fitriyati Maya Oktavia Melia Sari Muhammad Ridwan Yusuf Nanda Ayu C.T Niken Tri Mulatsari Novita Trie A.P Octavian Erwin Mulya Hidayat Pratiwi Pardiastuti Punama Siddi Purnama Siddi Rahayu Pangestuti Riana Rachmawati Dewi Robiatus Salamah Rosa Nikmatul Fajri Septiana Putri H Siska Agustina Kusumastuti Siti Nur laela Suhendro Suhendro Suhendro Syaiful Anwar Vivian Puspasari