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<![CDATA[Pengaruh Tingkat Aktivitas Eksplorasi dan Ukuran Perusahaan Berdasarkan Psak 64 Terhadap Konservatisme Pada Perusahaan Sektor Pertambangan ]]>
<![CDATA[Warsani Purnama Sari]]>;
<![CDATA[Yusnaini Yusnaini]]>;
<![CDATA[Isnaniah Laili Khatmi Safitri]]>;
<![CDATA[Dhian Rosalina]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 8, No 1 (2022): Mei 2022 ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v8i1.5879
<![CDATA[This study aims to determine the effect of the level of exploration activity and company size based on PSAK 64 on conservatism in mining sector companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The population used in this study were 40 mining sector companies listed on the Indonesia Stock Exchange. The sampling method is by using purposive sampling. Based on criteria that have been made the number of samples is 8 companies with an observations are 32 observations. Data processing was carried out using the SPSS 23.0 statistical program. The results of this study indicate that simultaneously, the level of exploration activity and company size based on PSAK 64 have a significant effect on conservatism. Partially, the variable level of exploration activity has no significant effect on conservatism. While the firm size variable has a significant effect on conservatism.]]>
<![CDATA[Pengaruh Sales Growth, Debt To Equity Ratio, Total Assets Turnover Terhadap Return On Assets Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia 2018-2020 ]]>
<![CDATA[Dian Ramli]]>;
<![CDATA[Yusnaini Yusnaini]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i1.647
<![CDATA[The purpose of this study was to determine the effect of Sales Growth, Debt to Equity Ratio, Total Assets Turnover to Return on Assets property and real estate sector companies that listed in Indonesia Stock Exchange. The population in this study are supporting property and real estate sub-sector companies listed on Indonesia Stock Exchange from 2018-2020. By using a sampling technique (purposive sampling) gained 49 (forty-nine) companies that will serve as the object of research. The testing method used to see the effect of indenpent variables on the dependent variabel is the data panel regression analyze method. Based on this research stimultaneously the effectiveness of Sales Growth not significantly to Return on Asset but Debt to Equity Ratio, Total Assets Turnover on Return on Assets significantly influence Return on Assets. Partial test shows that the effectiveness of Sales Growth has a positive effect but not significant Return on Assets. Debt to Equity Ratio has a negative and significant on Return on Assets. Total Assets Turnover has a positive and significant.]]>
<![CDATA[Pengaruh Kinerja Keuangan Terhadap Financial Distress Pada Perusahaan Otomotif Di Bursa Efek Indonesia Periode 2016-2020 ]]>
<![CDATA[Susan Jeny]]>;
<![CDATA[Yusnaini Yusnaini]]>
<![CDATA[ Management Studies and Entrepreneurship Journal (MSEJ) Vol. 3 No. 6 (2022): MSEJ : Management Studies and Entrepreneurship Journal ]]>
Publisher : <![CDATA[Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI) ]]>
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DOI: 10.37385/msej.v3i6.1215
<![CDATA[Tujuan dilakukannya penelitian ini adalah untuk mengetahui penurunan kinerja karyawan CV Karya Gemilang Medan yang disebabkan oleh kompensasi dan beban kerja. Teori yang mendukung penelitian adalah teori menurut para ahli yang berkaitan dengan Kompensasi dan Beban Kerja. Populasi dan sampel dalam penelitian ini adalah 63 karyawan. Hasil penelitian menunjukkan bahwa kompensasi dan beban kerja secara simultan dan parsial berpengaruh signifikan terhadap kinerja karyawan dengan koefisien determinasi sebesar 25,5% dan sisanya sebesar 74,5% merupakan pengaruh variabel independen lain yang tidak diteliti dalam penelitian ini. penelitian ini seperti pengembangan karir, dll.Kata Kunci : Kompensasi, Beban Kerja, Kinerja Karyawan.]]>
<![CDATA[Analisis Pengaruh Corporate Governance, Leverage Dan Kinerja Keuangan Terhadap Manajemen Laba Pada Perusahaan Sektor Perdagangan Besar Dan Perdagangan Kecil Periode 2016-2020 ]]>
<![CDATA[Christine Tanaka]]>;
<![CDATA[Yusnaini Yusnaini]]>
<![CDATA[ Management Studies and Entrepreneurship Journal (MSEJ) Vol. 3 No. 6 (2022): MSEJ : Management Studies and Entrepreneurship Journal ]]>
Publisher : <![CDATA[Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI) ]]>
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DOI: 10.37385/msej.v3i6.1216
<![CDATA[Penelitian ini bertujuan untuk menguji dan menganalisis Analisis Pengaruh Corporate Governance, Leverage dan Kinerja Keuangan Terhadap Manajemen Laba Pada Perusahaan Sektor Perdagangan Besar Dan Perdagangan Kecil Periode 2016-2020. Metode penelitian yang digunakan dalam penelitian ini menggunakan metode penelitian kuantitatif dengan jenis penelitian deskriptif kuantitatif yang bersifat explanatory research. Populasi penelitian ini adalah seluruh Perusahaan subsektor perdangan besar yang terdaftar di Bursa Efek Indonesia berjumlah 58 perusahaan, Sampel penelitian ini sebanyak 10 perusahaan dengan teknik pengambilan sampel purposive sampling. Metode analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian didapat bahwa secara parsial hanya leverage yang berpengaruh terhadap manajemen laba sedangkan Corporate Governance dan kinerja keuangan tidak berpengaruh terhadap manajemen laba. Secara simultan Corporate Governance, Leverage dan Kinerja Keuangan berpengaruh signifikan terhadap manajemen labaKata Kunci : Corporate Governance, Leverage, Kinerja Keuangan, Manajemen Laba]]>
<![CDATA[Pengaruh Tingkat Aktivitas Eksplorasi dan Ukuran Perusahaan Berdasarkan Psak 64 Terhadap Konservatisme Pada Perusahaan Sektor Pertambangan ]]>
<![CDATA[Warsani Purnama Sari]]>;
<![CDATA[Yusnaini Yusnaini]]>;
<![CDATA[Isnaniah Laili Khatmi Safitri]]>;
<![CDATA[Dhian Rosalina]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 8 No. 1 (2022): Mei 2022 ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
Show Abstract
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DOI: 10.31289/jab.v8i1.5879
<![CDATA[This study aims to determine the effect of the level of exploration activity and company size based on PSAK 64 on conservatism in mining sector companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The population used in this study were 40 mining sector companies listed on the Indonesia Stock Exchange. The sampling method is by using purposive sampling. Based on criteria that have been made the number of samples is 8 companies with an observations are 32 observations. Data processing was carried out using the SPSS 23.0 statistical program. The results of this study indicate that simultaneously, the level of exploration activity and company size based on PSAK 64 have a significant effect on conservatism. Partially, the variable level of exploration activity has no significant effect on conservatism. While the firm size variable has a significant effect on conservatism.]]>
<![CDATA[Literasi Keuangan Sebagai Wadah Self Control Kelompok Tani Desa Jati Kesuma ]]>
<![CDATA[Rana Fathinah Ananda]]>;
<![CDATA[Ayudia Popy Sesilia]]>;
<![CDATA[Yusnaini]]>
<![CDATA[ Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 3 No. 2.2 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara ]]>
Publisher : <![CDATA[Sistem Informasi dan Teknologi (Sisfokomtek) ]]>
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<![CDATA[Literasi keuangan merupakan suatu pengetahuan mengenai keputusan keuangan dalam rangka memperoleh kesejahateraan yang penting dipelajari oleh individu atau kelompok untuk meningkatkan self control. Kegiatan pengabdian kepada masyarakat ini berlokasi di Desa Jati Kesuma. Umumnya masyarakat disana berprofesi sebagai petani dan peternak yang masih kurang dalam memahami pelaporan keuangan unit usaha bagi para petani dan peternak sehingga mengalami kesulitan dalam menganalisis usaha mereka sendiri dan kurang mampu melakukan self control keuangan unit usahanya. Sehingga perlu dilakukan kegiatan dalam rangka meningkatnya pengetahuan, kesadaran, dan motivasi masyarakat terkait bagaimana membuat laporan keuangan sederhana dan mengelola self control untuk keberlangsungan usaha mereka masing-masing. Dalam hal ini, metode pendekatan yang dilakukan dalam program kegiatan pengabdian ini adalah model pemberdayaan dan pendampingan, yang dimulai dari tahap persiapan, assesment, perencanaan program atau kegiatan, pemformulasian rencana aksi, dan pelaksanaan (implementasi) program atau kegiatan. Dari hasil kegiatan, maka solusi yang diberikan yaitu media belajar berupa contoh format laporan keuangan sederhana yang disesuaikan dengan kebutuhan unit usaha di bidang pertanian dan peternakan masyarakat Desa Jati Kesuma.]]>
<![CDATA[DETERMINING FACTORS FOR MODERATING LEVERAGE BOND RATINGS ]]>
<![CDATA[Sari Bulan Tambunan]]>;
<![CDATA[Warsani Purnama Sari]]>;
<![CDATA[Alfriado Leonard Noprian Dolok Saribu Dolok Saribu]]>;
<![CDATA[Ahmad Prayudi]]>;
<![CDATA[Dhian Rosalina]]>;
<![CDATA[Yusnaini Yusnaini]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 10 No. 1 (2023): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v10i1.15604
<![CDATA[This study aims to determine the factors that influence the policy of imposing bond rates with leverage as a moderating variable. The population in this study were 55 companies listed on the Indonesia Stock Exchange and registered at PT. Pefindo successively during the 2018-2020 period using a sampling technique, namely census sampling where the entire population is sampled. The test results show that profitability and audit quality have positive effect on bond ratings. Liquidity variable have no effect on rating assignment, and also financial flexibility and company size have no effect on rating assignment. Leverage in this study is only able to moderate the effect of profitability and audit quality on bond ratings. Meanwhile, liquidity, financial flexibility and company size cannot be moderated by leverage on bond ratings of companies listed on the IDX and Pefindo during the 2018-2020 period.]]>
<![CDATA[Pengaruh Dewan Komisaris Dan Dewan Direksi Terhadap Pengungkapan Sustainability Report Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode 2020 ]]>
<![CDATA[Rana Fathinah Ananda]]>;
<![CDATA[Yusnaini Yusnaini]]>
<![CDATA[ Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 1 (2023): Management Studies and Entrepreneurship Journal (MSEJ) ]]>
Publisher : <![CDATA[Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI) ]]>
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DOI: 10.37385/msej.v4i2.1557
<![CDATA[Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Direksi dan Dewan Komisaris terhadap pengungkapan sustainability report pada perusahaan-perusahaan yang tercatat di Bursa Efek Indonesia. Penelitian sebab akibat adalah istilah untuk studi semacam ini. Pada tahun 2020, penelitian ini menggunakan 107 bisnis yang terdaftar di Bursa Efek Indonesia dan memiliki sustainability report. memanfaatkan laporan keberlanjutan periode 2020 sesuai dengan kriteria yang telah ditentukan untuk mendapatkan sampel penelitian sebanyak 38 bisnis dengan menggunakan teknik pengambilan sampel yang dikenal dengan “purposive sampling”. Menggunakan aplikasi Eviews, analisis regresi berganda digunakan untuk menguji data penelitian. Hasil penelitian menunjukkan bahwa dewan direksi berpengaruh signifikan dan positif terhadap Pengungkapan Laporan Keberlanjutan. Sementara itu, Pengungkapan Laporan Keberlanjutan Perusahaan yang Tercatat di Bursa Efek Indonesia Periode Tahun 2020 telah terkena dampak negatif secara signifikan dan parsial oleh Direksi.]]>
<![CDATA[The Influence of ESG (Environmental, Social, and Governance) on the Performance of Tax Payments in Technology Companies Listed on the IDX for the Period of 2017-2021 ]]>
<![CDATA[Jessica Felicia]]>;
<![CDATA[Yusnaini Yusnaini]]>
<![CDATA[ Daengku: Journal of Humanities and Social Sciences Innovation Vol. 3 No. 4 (2023) ]]>
Publisher : <![CDATA[PT Mattawang Mediatama Solution ]]>
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DOI: 10.35877/454RI.daengku1920
<![CDATA[State revenues are sourced from various sectors, and one of its sectors comes from taxes. Indonesian state income from taxes is about 78% of total state income. ESG has become a new trend for investors in determining their investment decisions. Every company is not separate from its obligation to pay taxes. Meanwhile, technology companies are the companies that are included in the Indonesian stock exchange, which is one of the sources of tax revenue in Indonesia concerning Environmental, Social, and Governance (ESG). This type of research is quantitative research, and the type of data used secondary data. The population was from the technology company contained in the Indonesian Stock Exchange financial sector from 2022. The sampling technique used in selecting samples was purposive sampling. The results of this study reveal that ESG has no significant influence on the payment of a tax payment technology company that is running on the financial sector listed on the Indonesian Stock Exchange (IDX) since only Environmental variables (ENV) affect tax payment performance. Then, Social (SOC) and Corporate Governance (CGV) have no significant influence on tax payment performance. In addition, as an independent variable, ESG only affects 66.1% of the dependent variable of the tax payment performance.]]>
<![CDATA[The Impact of Tech Winter Era on PT. Goto Gojek Tokopedia Tbk. And Predictive Analysis of Financial Distress Using the Ohlson and Zavgren Models ]]>
<![CDATA[Yusnaini]]>
<![CDATA[ AKUNTANSI DEWANTARA Vol 7 No 2 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 2 OKTOBER 2023 ]]>
Publisher : <![CDATA[Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.30738/ad.v7i2.15595
<![CDATA[This research was conducted to analyze how the impact of the tech winter era was a condition that resulted in a decrease in investor interest in investing in technology carried out at PT. GoTo Gojek Tokopedia Tbk. which is a start-up technology company that has entered the unicorn category and has taken the floor on the Indonesia Stock Exchange since 2022. Furthermore, an analysis of the company's financial statements for the 2021-2022 period is also carried out to see the company's financial condition through the financial performance of PT. GoTo using the financial distress prediction method with the Ohlson and Zavgren models. The results of the analysis found that PT. GoTo Gojek Tokopedia Tbk. financially distressed is still in the "healthy" category, as evidenced by the increase in EBITDA (earnings before interest, taxes, depreciation and amortization) from GoTo by 67% compared to the same period the previous year, and 49% compared to the previous quarter so that the company was able cover the company's net loss in the previous period. In addition, the tech winter era itself had an impact on GoTo which can be marked by the layoffs of 1,900 employees during the 2022 and 2023 periods and the company continues to experience losses. But on the other hand, GoTo was able to improve its performance by making various efforts, such as innovating and developing their products in order to meet customer satisfaction.]]>
