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All Journal E-Jurnal Akuntansi Universitas Udayana Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) JAZ: Jurnal Akuntansi Unihaz Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Bina Bangsa
Kusuma Indawati Halim
Fakultas Ekonomi Dan Bisnis Universitas Widya Dharma Pontianak, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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ANALISIS PENGARUH CAPITAL INTENSITY, GROWTH OPPORTUNITY, DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI Kusuma Indawati Halim
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.169

Abstract

Applying accounting conservatism correctly will strengthen the dependability of financial reports and enabling stakeholders to use them as a decision-making tool. The advantage of accounting conservatism is that it might give a signal that encourages investors to exercise caution. The purpose of this study was to examine the impact of capital intensity, growth opportunity, and leverage on accounting conservatism. Measurement of the variable capital intensity by means of a comparison of total assets with operating income. The growth opportunity variable is measured using the market/book value of equity, while the leverage variable is measured using a ratio of total debt to total assets. This type of research is a quantitative association study. The research object is aimed at companies that are members of the LQ45 index on the Indonesia Stock Exchange, with a total population of 45 companies. Determination of the sample of this study using porposive sampling method and obtained a sample of 20 companies. Methods of data analysis using multiple linear regression analysis. The test results prove that capital intensity and leverage have a positive effect on accounting conservatism, while growth opportunities have no effect on accounting conservatism
PENDAMPINGAN PERANCANGAN DAN PENYUSUNAN LAPORAN KEUANGAN DENGAN APLIKASI AKUNTANSI EXCEL Kusuma Indawati Halim
Jurnal Abdimas Bina Bangsa Vol. 3 No. 2 (2022): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v3i2.238

Abstract

The excel accounting application allowed business users to record and process data to produce reports on the performance of business activities. Users can define special formulas to calculate and present reports either monthly, quarterly, semi-annually and annually. This application is very helpful for business users to present information accurately and quickly. The purpose of this community service is to increase the knowledge of partners regarding the excel's calculation functions and the process of preparing financial statements by utilizing the excel accounting application. The implementation of this activities begins with observations and questions and answers. The design of the excel accounting application will then be developed, mentoring activities will follow, and the evaluation of the application's outcomes will come last. The outcomes of this community activity improve the partners' understanding of excel's calculation functions and the value of business management by utilizing excel accounting applications. It is now simpler for partners to enter data while presenting financial reports in a timely and accurate manner
PENDAMPINGAN PENGISIAN DAN PELAPORAN SPT PAJAK PENGHASILAN UMKM MELALUI E-FORM Novianty Novianty; Kusuma Indawati Halim
Jurnal Abdimas Bina Bangsa Vol. 4 No. 1 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i1.489

Abstract

e-Form is an application for filling out corporate tax returns for all business entities that is easy and practical to use. This application really helps business people to fill out and report corporate tax returns quickly and accurately. The purpose of this community service activity is to increase partners' knowledge about how to report annual income in accordance with applicable tax regulations by using the e-Form application. The implementation of this community service activity was carried out at the Fitri salon in the East Pontianak area. Community service activities begin with field observations and interviews or questions and answers with salon owners. Then proceed with the introduction of the e-Form application, assisting in filling out and reporting corporate annual income through the e-Form application, and proceed with evaluating the results of implementing assistance in filling out corporate annual income through the e-Form application. The results of this community service activity are that partners can increase knowledge about how to use the e-Form application, increase knowledge and tax compliance for partners, and can help partners fill out and report corporate tax returns using the e-Form application
PENGARUH ARUS KAS BEBAS, PROFITABILITAS, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN HUTANG Kusuma Indawati Halim; Novianty Novianty
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.229

Abstract

The company's management has a responsibility in determining the funding of the company's activities while being able to fulfill its obligations. This study aims to examine the effect of free cash flow, profitability, and institutional ownership on debt policy. The variable free cash flow is measured by the amount of cash available from operating activities after paying off capital expenditures, the profitability variable is measured by the return on assets ratio, the institutional ownership variable is measured by dividing the number of shares owned by the institution by the number of outstanding shares, and the debt policy variable is measured by the debt to assets ratio. The form of this research is an associative study. The total population is 58 property and real estate sub-sector companies on the Indonesia Stock Exchange. The determination of the research sample used a purposive sampling method and obtained a sample of 34 sample companies. The data analysis technique uses panel data regression. Processing data in research using Eviews 12. Based on the test results, it is known that free cash flow has a positive effect on debt policy, profitability has no effect on debt policy, and institutional ownership has a negative effect on debt policy
Co-Authors Novianty Novianty Veronica Olivia