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All Journal Moneter : Jurnal Akuntansi dan Keuangan Jurnal REKOMEN (Riset Ekonomi Manajemen) AFRE Accounting Financial Review Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi Ekono Insentif Jurnal Proaksi Nusantara Science and Technology Proceedings Jurnal Bisnisman : Riset Bisnis dan Manajemen Jurnal Aktiva : Riset Akutansi dan Keuangan Jurnal Pengabdian Kepada Masyarakat Abdi Nusa Jurnal Pengabdian Kepada Masyarakat Abdi Putra Eastasouth Journal of Effective Community Service Jurnal Multidisiplin West Science The Es Economics and Entrepreneurship Jurnal Akuntansi dan Kewirausahaan West Science Jurnal REKOMEN (Riset Ekonomi Manajemen)
Heliani
Universitas Nusa Putra
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH SOSIALISASI PERPAJAKAN, PELAYANAN APARAT PAJAK DAN PEMAHAMAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERASI Heliani
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 1 No 2 (2019): Jurnal AKTIVA
Publisher : Nusa Putra University

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Abstract

This research aims to examine :the influence of socialization of taxation, service tax officers, understanding of taxpayer, and risk preferences on tax compliance, this research also aims to examine the moderating influence of risk preferences for the relationship between socialization of taxation with taxpayer’s compliance, this research also aims to examine the moderating influence of risk preference for the relationship between service tax officer with taxpayer’s compliance, this research also aims to examine the moderating influence of risk preference for the relationship between understanding of taxpayer with taxpayer’s compliance. The sampling method of this research used convenience sampling with a sample of 155 respondent from individual taxpayer’s at the Sukabumi tax office. The research data used are the primary data by questionnaire which have contained respondent answer’s. In this research, data analysis used by Moderated Regression Analysis. The results showed that the socialization of taxation, service tax officers, understanding of taxpayer and risk preferences have a positive effect on taxpayer compliance. Besides the moderating variable that risk preferences is not strengthen the positive influence on the relationship between socialization of taxation, service tax officer and understanding of taxpayer with taxpayer’s compliance.
The Effect of Cash Turnover, Account Receivable Turnover and Inventory Turnover on ROA in Mining and Quarrying Sector Companies Listed in IDX From 2017-2019 Heliani Lismana; Risma Yulianti; Vina Herdina; Fitri Mareta; Indah Purnamasari
Jurnal REKOMEN (Riset Ekonomi Manajemen) Vol 5, No 1 (2021)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rn.v5i1.3987

Abstract

ABSTRACT. The mining sector is a manufacturing company sector whose activities consist of extracting, processing and exploiting and selling coal, minerals, metals and natural gas. This research was conducted with the aim to determine whether ROA is affected by cash turnover, accounts receivable turnover and inventory turnover using documentation as a data collection and a method of multiple linear regression analysis through SPSS data processing. The population used is the mining and quarrying sector companies listed on Indonesia Stock Exchange (IDX) from 2017-2019 totaling 43 companies. The purposive sampling method was used in determining the sample which resulted in 33 samples. The research shows that cash turnover, accounts receivable turnover and inventory turnover have no effect on ROA because this is due to a decrease in the amount of production, cash flow constraints due to low turnover of accounts receivable and low sales so that inventory turnover is slow and inventory costs are higher.  
Pengaruh Sistem Pengendalian Manajemen Terhadap Kinerja Manajerial Dengan Gaya Kepemimpinan Sebagai Variabel Moderating Heliani
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 1 No 1 (2019): Jurnal AKTIVA
Publisher : Nusa Putra University

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Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh sistem pengendalian manajemen terhadap kinerja manajerial serta untuk mengetahui pengaruh sistem pengendalian manajemen terhadap kinerja manajerial dengan diperkuat oleh gaya kepemimpinan. Penelitian ini menggunakan sampel sebanyak 20 perusahaan BUMN yang ada di Kota Bandung. Penentuan sampel dengan menggunakan teknik non probability sampling dengan teknik convenience sampling. Variabel independen dan variable dependen dalam penelitian ini diukur dengan menggunakan analisis regresi. Berdasarkan pengujian hipotesis pertama dapat disimpulkan bahwa terdapat pengaruh sistem pengendalian manajemen terhadap kinerja manajerial pada perusahaan BUMN yang ada di Kota Bandung. Hipotesis kedua, berdasarkan pengujian hipotesis dapat disimpulkan bahwa gaya kepemimpinan tidak memperkuat dalam pengaruh sistem pengendalian manajemen terhadap kinerja manajerial.
Analysis of Stock Prices Before and After the Pandemic on Banking in Indonesia Heliani; Nurul Setia Rahayu; Randi; Rida Fitriana; Junaedi Siswanto
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1011

Abstract

Covid-19 not only has an impact on the health sector but Covid-19 also has an impact on the economic sector in Indonesia. This study aimed to analyze how Covid- 19 affects the decline in share prices in Indonesian banks from before, at the peak and after Covid-19, the sample banks include the Asian Central Bank (BCA), Bank Rakyat Indonesia (BRI), Bank Negara Indonesia. (BNI) and Bank Mandiri. The stock price before Covid-19 was said to be quite stable, while at the peak of the pandemic, the price of sham had decreased which caused investors not to invest their funds because they were considered not profitable. Because with the emergence of the Covid19 pandemic, many banking companies in Indonesia experienced a very significant decline in share prices, a comparative analysis was carried out on the decline in share price value. so that the title of the determination this time is about Stock Price Analysis Before and After the Banking Pandemic in Indonesia. The research method used in this research is a qualitative research method that contains comparative analysis. In this determination, it was concluded that the Covid-19 pandemic could affect the level of supply and demand which resulted in a decrease in the value of share prices in each bank.
Liquidity, Profitability and Asset Growth towards the Dividend Payout Ratio Heliani Heliani; Fitri Mareta; Eneng Rina; Mia Safitri Rahayu; Muhammad Rizky Ramdaniansyah
AFRE (Accounting and Financial Review) Vol 4, No 2 (2021): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v4i2.6324

Abstract

The purpose of this study is to determine the factors that influence the distribution of dividends in Indonesia. The objects of this research are 51 manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The method used is balanced panel data with random effects model. The results of this study are return on equity, cash flow, growth, and market to book value have a significant effect on the dividend payout ratio. While the variables of tax, current ratio, and institutional holding have no effect on the dividend payout ratio. The combination of financial ratios, cash flow, taxes, and institutional holding gives a new combination to this research. The contribution of this research is showed the fact that cash flow has a bigger role than profitability, while the sales will increase growth and stock prices will also increase thereby increasing dividend payments.
The Effect of Cash Turnover, Account Receivable Turnover and Inventory Turnover on ROA in Mining and Quarrying Sector Companies Listed in IDX from 2017-2019 Heliani; Risma Yulianti; Vina Herdina; Fitri Mareta; Indah Purnamasari
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1010

Abstract

The mining sector is a manufacturing company sector whose activities consist of extracting, processing and exploiting, and selling coal, minerals, metals, and natural gas. This research was conducted to determine whether ROA is affected by cash turnover, accounts receivable turnover, and inventory turnover using documentation as a data collection and a method of multiple linear regression analysis through SPSS data processing. The population used is the mining and quarrying sector companies listed on Indonesia Stock Exchange (IDX) from 2017-2019 totaling 43 companies. The purposive sampling method was used in determining the sample which resulted in 33 samples. The research shows that cash turnover, accounts receivable turnover and inventory turnover do not affect ROA because this is due to a decrease in the amount of production, cash flow constraints due to low turnover of accounts receivable, and low sales so that inventory turnover is slow and inventory costs are higher.
Analysis of Financial Performance Before and During the Covid-19 Pandemic Era at PT. Bank Rakyat Indonesia (BRI) TBK Ranti Nurdiansari; Heliani; Erma Susilawati; Anis Sriwahyuni; Elin Paulina
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1015

Abstract

This study aims to analyze the financial performance at PT Bank Rakyat Indonesia Tbk. and so that the difference in financial performance before and during the Covid-19 pandemic are known and also to determine the effect of the Covid-19 pandemic on financial performance at PT. Bank Rakyat Indonesia (Persero) Tbk. So that this research can be used by company management to evaluate the performance of PT. Bank Rakyat Indonesia Tbk. so that it better and also as a consideration for investors who want to invest. The financial statements used for analysis are the second quarterly financial reports that have been published on the Indonesian stock exchange. This study uses financial cash ratio, loan to deposit ratio, primary ratio, capital adequacy ratio, return on equity, and return on asset. The results of this study show that the level of cash ratio, loan to deposit ratio, primary ratio, capital adequacy ratio, return on asset, and return on equity has decreased in 2020.
Analysis of Property Tax Revenues Before and During the Covid-19 Pandemic in Sukabumi Dede Wahidin; Fitri Mareta; Heliani; Retna Wulandari; Widia Khairunnisa
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1023

Abstract

The problem that occurred during this pandemic, many people were affected by it, including the company so that the community’s income was also reduced to the company. This study aims to find out the Income-tax of property in Sukabumi Regency before the existence of Covid-19 and at the time of Covid-19. The method used in this research is a qualitative method with data collection techniques in the form of direct interviews and data collection directly at the Sukabumi District Revenue Agency office. Based on the results of research conducted that the Property Tax Revenues in District Sukabumi did not always reach the target set in the fiscal year. The target is fulfilled every year because of the receivables in the previous year that he withered in the following years as well as during the pandemic covid-19 even though the target of property tax revenues was lowered and given a stimulus to the taxpayer, in October has exceeded the specified target.
The Effect of Liquidity, Profitability and Asset Growth on the Dividend Payout Ratio in Transportation Sector Companies Listed on The Indonesian Stock Ex-change (Idx) For the Year 2017-2019 Heliani; Eneng Rina; Mia Safitri Rahayu; Muhammad Rizky Ramdaniansyah
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1022

Abstract

Transportation is an effort to move objects from one area to another. Investment in a company is an important thing to operate its business activities. Investors expect to receive dividends when investing. The dividend policy of transportation companies in the last few years poses a significant risk of problems. This study aims to prove the effect of liquidity (current ratio), profitability, and asset growth against the DPR. This research is of a quantitative type, using a population of 41 transportation sector industries listed on the Indonesia Stock Exchange 2017-2019. Sampling was filtered using the purposive sampling method. 8 industries meet the criteria. Data analysis and hypothesis testing using classical assumption test, multiple linear regression analysis, t-test, and coefficient of determination. This study succeeded in revealing that liquidity and profitability did not affect the dividend payout ratio, while asset growth affected the DPR.
Comparative Analysis of Costs Between the Use of PLN Electricity and PV Rooftop for 30/60-Type House in Sukabumi, Indonesia Heliani; Herdina, Vina; Ali, Mukhlis
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1049

Abstract

Housing development in Indonesia, especially in Sukabumi, in the last few years, many simple houses of type 30/60 have been built as a type of simple house that has received subsidized KPR facilities and is the type of house most sold in Indonesia. The problem studied in this study is that there is no incentive provided by the government to encourage the use of PV Rooftops. This study aims to see a comparison in the process of using PV rooftops with the installation of PLN electricity in the Home Ownership Credit (KPR) scheme, especially for subsidized KPR, which is the prima donna of housing in Indonesia today. So that it can provide input on what incentives should be done by the government. The method used is a comparison of the life cycle costs between the use of PLN electricity and PV Rooftop. From the results of the cost analysis carried out financially, this design has not been profitable from a financial point of view due to the high credit interest rate, namely 10%. Therefore, there needs to be a credit interest subsidy so that it can decrease to 5% -8% to obtain benefits compared to the use of electricity from PLN.
Co-Authors Abu Bakar admin-bisnisman, admin-bisnisman Agus Darmawan Ali, Mukhlis Andini Ulhaq Andri Ardhiyansyah Angga Riyansyah Anis Sriwahyuni Annisa Sulistiyani Cep Mamun Dede Serlina Dede Wahidin Edhy Santoso Edwin Dion Juliansyah Elin Paulina Eneng Rina Eneng Rina Erika Krismonica Erma Susilawati Faris, Riyan Mirdan Fitri Mareta Fitri Mareta Fitri Mareta Herdina, Vina Herlina Dwiyanthy Herlina Dwiyanti Idrus Kurniawan Indah Purnamasari Indah Purnamasari Indri Febriani Iqbal Tawakal Irwan Hermawan Irwan Hermawan Irwan Hermawann Iskandar, Yusuf Jimmy Maming Junaedi Siswanto Lusi Oktaviani Marko Andrianus Sihotang Metodius Gulo Meutia Riany Mia Safitri Rahayu Mia Safitri Rahayu Mia Safitri Rahayu Mia Saftiri Rahayu Muhammad Rizky Ramdaniansyah Muhammad Rizky Ramdaniansyah Nanan Sunandar Neng Anida Al-daniah Nur Hidayah K Fadhillah Nur Hidayah K. Fadhilah Nurul Setia Rahayu Rahmah Hasanah Rahmania, Tasya Randi Ranti Nurdiansari Retna Wulandari Rida Fitriana Risma Yulianti Risma Yulianti Risma Yulianti Siswanto, Junaedi Siti Elisah Suci Nur Imelda Susilawati, Erma Tera Lesmana Vina Herdina Vina Herdina Vina Herdina Vina Herdina Wahidin, Dede Widia Khairunnisa Yulia Nurfitriani Yulia Nurfitriani Harnaen Yulianti, Risma