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All Journal E-Jurnal Akuntansi Universitas Udayana Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan TECHNOBIZ : International Journal of Business Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Syntax Transformation Economics and Digital Business Review Jurnal Akuntansi dan Keuangan (JAK) Niqosiya: Journal of Economics and Business Research E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Jurnal Pemberdayaan Ekonomi Jurnal Ilmiah ESAI Akuntansi: Jurnal Riset Ilmu Akuntansi
Usep Syaipudin
Fakultas Ekonomi Dan Bisnis Universitas Lampung
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences

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Faktor Determinan Stock Buyback (Studi Perusahaan di Pasar Modal Indonesia Periode 2012-2020) Yuliana Yuliana; Susi Susi; Usep Syaipudin
E-Jurnal Akuntansi Vol 32 No 4 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i04.p17

Abstract

The purpose of this study is to determine whether the influence of undervaluation and free cash flow has an influence on the stock repurchase policy. This study uses companies that carry out stock buybacks from 2012-2020 listed on the Indonesia Stock Exchange as the population in this study. The method of determining the sample using purposive sampling technique. The number of research samples is 55 companies that repurchase shares with an 8-year observation period, resulting in 83 observational data. The hypothesis in this study was tested using multiple linear regression analysis techniques. The results of the analysis show that the undervaluation proxied by the Market to Book Ratio has a positive effect on the stock buyback policy. Meanwhile, free cash flow has a negative effect on the stock repurchase policy. Keywords: Stock Buyback; Undervaluation; Free Cash Flow.
ANALISIS EFEK ANTESEDEN STRUKTUR MODAL PADA NILAI PERUSAHAAN Ruli Indriani; Ratna Septiyanti; Ninuk Dewi Kusumaningrum; Usep Syaipudin
Jurnal Akuntansi dan Keuangan (JAK) Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1388.938 KB) | DOI: 10.23960/jak.v24i2.56

Abstract

The research aims to examine the antecedent variables of capital structure, such as profitability, firm size, investment opportunity set, managerial ownership, and dividend policy, and its effect on the firm value. We used 41 listed firms of the Indonesia Stock Exchange from manufacturing industry in 2012-2017 period. We used factor analysis to determine the representativeness of independent variables as the capital structure variables then we tested its effect on firm value by using multiple linear regression. The results indicate that profitability, firm size, investment opportunity set, managerial ownership, and dividend policy simultaneously have a statistically significance influence on capital structure. Partially, profitability has a statistically significance negative effect on capital structure, investment opportunity set has a statistically significance positive effect on capital structure, and managerial ownership has a statistically significancenegative effect on capital structure, while firm size and dividend policy have no statistically effect on capital structure. This research give an empirical evidence that capital structure have a statistically significance positive effect on firm value. This result have an implication that the antecedent effect of capital structure is positive and statistically significance on firm value.
PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA PENGADILAN DIMASA WABAH COVID-19 Annisa Mulia Aghsya; Ratna Septiyanti; Yenni Agustina; Usep Syaipudin
Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 2 (2021): JAK Volume 26 No 2, Juli 2021
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1038.615 KB) | DOI: 10.23960/jak.v26i2.276

Abstract

This research aims to know the effect of management control system towards organizational performance in Pengadilan Negeri Tanjung Karang class IA during covid-19. This research is a quantitative study using a survey method with data collection techniques using a questionnaire which is measured by using the SPSS version 26 program. The population in this study were all employees of Pengadilan Negeri Tanjung Karang class IA, sampling using saturated sampling techniques namely all employees of Pengadilan Negeri Tanjung Karang class IA so that a total sample of 100 was obtained. The data analysis technique used the correlation test. The results of this study indicate that the management control system has a positive and significant effect on organizational performance during the Covid-19. With a determination coefficient of 0.728, the influence of management control system towards the performance of Pengadilan Negeri Tanjung Karang class IA during the Covid-19 was 72.8%, while the remaining 27.2% was influenced by other factors not examined in this study.
MANAJEMEN LABA PADA PERBANKAN KONVENSIONAL DAN PERBANKAN SYARIAH Usep Syaipudin
Jurnal Akuntansi dan Keuangan (JAK) Vol 27 No 1 (2022): JAK Volume 27 No 1, 2022
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v27i1.457

Abstract

Financial reporting using an accrual basis is preferred by conventional and Islamic banking because it is considered rational and fair in reflecting the company's financial condition although it can also provide flexibility to management in choosing accounting methods for certain purposes or earnings management. Based on the previous literature review regarding earnings management in both Conventional Commercial Banks and Islamic Commercial Banks, it is seen that the practice of earnings management is very likely to be carried out by managers as managers. The purpose of this study was to identify and analyze the differences in earnings management by conventional commercial banks and Islamic general banks. The type of data source used in this study is secondary data derived from audited published financial reports on Islamic Commercial Banks and Conventional Commercial Banks registered with the Financial Services Authority in Indonesia during the research period from 2014 to 2019. This study uses Earning Management as a variable measured by the Modified Jones Model. From this research, it can be concluded that there is a difference between the discretionary accrual ratio of conventional banks and the ratio of discretionary accruals of Islamic banks. Where Conventional Banks are higher in earning management than Islamic Banks.
Pengaruh Komponen Akrual dalam Memprediksi Arus Kas Aktivitas Operasi di Masa Depan Eriska Dwi Apriana; Usep Syaipudin; Yenni Agustina; Einde Evana
Jurnal Syntax Transformation Vol 3 No 02 (2022): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v3i2.505

Abstract

This research aimed to give an empirical evidence about the influence of accrual components in predicting activity of operating future cash flow. This research used 3 accrual components as the independent variables which were changes in receivable, change in payable, and changes in inventory. The data used in this research was secondary data of financial statements of manufacturing companies which were registered in Indonesian Stock Exchange in period 2015 – 2018. Purposive sampling was used in this research and used multiple regression. The results showed that changes in receivable significantly influenced activity of operating cash flow in the future, while changes in payable and changes in inventory didn’t influence activity of operating future cash flow.Changes In Receivable, Changes In Payable, Changes In Inventory, Cash Flow, Future Cash Flow, Accrual Components
Analisis faktor-faktor yang mempengaruhi minat generasi Z untuk berinvestasi di pasar modal Gita Lara; Usep Syaipudin; Ade Widiyanti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (630.767 KB) | DOI: 10.32670/fairvalue.v5i1.1892

Abstract

Researchers want to achieve the goal of knowing the factors that influence the interest of Generation Z to invest in the Indonesian capital market. What the researcher will examine is the impact of investment knowledge, returns, and risk preferences on investment interest in the Indonesian capital market. In addition, this research also examines the impact of indicators of investment knowledge including capital market seminars, capital market communities, capital market schools, and capital market courses on investment interest in the Indonesian capital market. The researcher used the Partial Least Square (PLS) SEM analysis technique with SmartPLS version 3.2.9 software. This type of research data uses primary data by distributing questionnaires. Meanwhile, the sampling technique used purposive sampling with a total of 190 respondents. The findings from the research state that investment knowledge and return have an impact on investment interest, risk preferences have no impact on investment interest. Another result of this study, testing the type of investment knowledge states that capital market schools have the greatest impacton investment interest.
PENGARUH BIAYA AUDIT, TEKNOLOGI INFORMASI DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT SELAMA COVID-19 Indra Indra; Rindu Rika Gamayuni; Usep Syaipudin
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2021: JTAKEN Vol. 7 No. 1 June 2021
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1136.5 KB) | DOI: 10.28986/jtaken.v7i1.527

Abstract

The Corona Virus Disease (COVID-19) is endemic in Indonesia and affects many sectors, including the economic and government sectors. During the COVID-19 pandemic, BPK, as the government’s external auditors, continued to carry out the audit to maintain accountability for state finances despite budget refocusing and large-scale social restrictions (Pembatasan Sosial Berskala Besar, PSBB). This study aims to determine the significance of audit costs due to budget refocusing, IT utilization, and auditor competence on audit quality during the work from home (WFH) policy. This study processed questionnaire data from 70 auditors from three representative offices of BPK in provinces under three different categories, namely A, B, and C. The research data was processed using SmartPLS software to analyze data with measurement models and structural models with a 90 percent confidence level. Data processing shows that the effect of audit costs and the use of information technology on audit quality during the COVID-19 pandemic has a feeble and insignificant effect; thus, the hypothesis is not supported. Meanwhile, the competence of auditors has a significant effect on the quality of audit results; ergo, the hypothesis is supported.
Perbandingan Kinerja Keuangan Pemerintah Daerah Antara Pemerintah Kabupaten dan Pemerintah Kota (Studi Kasus Pada Kabupaten/Kota Di Pulau Sumatera Tahun 2015-2019) Rifdah Qurratunnisa; Ratna Septiyanti; Usep Syaipudin; Fitra Dharma
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 1 No. 1 (2022): Vol.1 No.1 (2022)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1365.782 KB) | DOI: 10.23960/efebe.v1i1.18

Abstract

The difference in financial performance between district and city governments is one of the example of high economic gap. This is due to differences in the size of an area, population density levels and different regional income which can lead to fiscal imbalances between regions. The purpose of this study is to compare the financial performance of district and municipal administrations on Sumatra Island from 2015 to 2019. This study used financial statement data for all district and city governments on the island of Sumatra and analyzed the differences using descriptive statistic methods with quantitative data analysis technique using the Mann Whitney Test. The Mann Whitney Test results revealed that there were significant differences in the ratios of independence, efficiency, operating expenditure, capital expenditure, and the degree of fiscal decentralization, but no significant differences in the effectiveness ratio between district and city governments.
Penentuan Tarif Layanan pada Badan Pengelola Usaha (BPU) Universitas Lampung Rama Ardhy Prahbowo; Susi Sarumpaet; Usep Syaipudin
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 1 No. 4 (2022): Vol.1 No.4 (2022)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1136.402 KB) | DOI: 10.23960/efebe.v1i4.62

Abstract

The Public Service Agency is an agency within the Government that was formed to provide services to the community in the form of supplying goods and/or services that are sold without prioritizing profit and in carrying out its activities based on the principles of efficiency and productivity. The results of calculating the basic price of the room using the Activity Based Costing System are, for a Single/Twin Bed Room Rp. 397,904, and for a Triple Bed Room Rp. 440,215. There is a higher price difference using the Activity Based Costing System , namely for a Single/Twin Bed Room of IDR 197,904 for a Triple Bed Room of IDR 190,215.The results of calculating the cost of the courtroom using the Activity Based Costing System is IDR 395,599 and IDR 395,454 for the traditional method. For the calculation of the Activity Based Costing System in the guest house meeting room, the results of calculating the basic price of the room with the Activity Based Costing System results in a higher calculation (overstate) compared to the basic price of the room which is determined by the traditional method, namely with a price difference of IDR 145.
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PERUSAHAAN PERTAMBANGAN GO PUBLIC di BURSA EFEK INDONESIA Fergyani Ocfrin; Usep Syaipudin; Rialdi Azhar; Reni Oktavia
Niqosiya: Journal of Economics and Business Research Vol. 2 No. 2 (2022): Juli-Desember 2022
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/niqosiya.v2i2.547

Abstract

This study will discuss the effect of financial performance on stock returns of mining companies that go public on the Indonesian stock exchange. This study uses secondary data. The population in this study are mining companies listed on the Indonesia Stock Exchange, and the year of the study was from 2013 to 2015. In this study, 3 independent variables with 2 control variables and one dependent variable were used. The data analysis used is Descriptive Statistics, Classical Assumption Test, and Multiple Linear Regression. While the hypothesis testing used in this study using the Feasibility Test Model (F) and Hypothesis Testing (t).The results showed that Earning Per Share (EPS) and Price Book Value (PBV) had a positive effect on stock returns. While the Debt To Equity Ratio (DER) has a negative effect on stock returns in mining companies listed on the Indonesia Stock Exchange.
Co-Authors Ade Widiyanti Annisa Mulia Aghsya Annisa Ramadhanti Atiqah Ganjar Billy Samuel Pardede Brigitta Avinka Kristanti Chara Pratami Tidespania Tubarad Dharma, Fitra Einde Evana Eriska Dwi Apriana Fadhil Farizi Mursyidan Fergyani Ocfrin Gita Lara Indra Indra Neny Desriani Niken Kusumawardani Niken Kusumawardani Ninuk Dewi Kesumaningrum Ninuk Dewi Kusumaningrum Rafi Eka Candra Rama Ardhy Prahbowo Ratna Septiyanti Reni Oktavia Retno Yuni Nur Susilowati Rialdi Azhar Rifdah Qurratunnisa Rindu Rika Gamayuni Ruli Indriani Susi Sarumpaet Susi Susi Widya Rizki Eka Putri yenni agustina Yuliana Yuliana Yuztitya Asmaranti