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PENGARUH KEBIJAKAN DIVIDEN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015 – 2018 Mulia Rahmah, S. Kom., M.Si.; Alifia Febriani
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 3 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i3.593

The influence of Dividend Policy and Company’s Size on The Value of the Company of Manufacturing Companies in consumer goods industri Sector Listed on the Indonesia Stock Exchange 2015-2018. This research aims to examine The influence of Dividend Policy and Company’s Size on The Value of The Company of Manufacturing Companies in consumer goods industri Sector Listed on the Indonesia Stock Exchange 2015-2018. The research was conducted in consumer goods industry sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the 2015-2018 period. The sampling method used was purposive sampling method, the sample used was 14 companies. The data analysis technique used is descriptive statistics, classic assumption test, normally test, multicolonierity test, autocorrelation test, heteroscedasticity test, multiple liner regression model and hypothesis testing using SPSS 22 for windows. The result showed that Dividend Policy and Company’s Size has simultaneously affect The Value of The Company. In Parsial, The Dividend Policy has a positive and significant effect on The Value of The Company.Meanwhile, the Company Size has a negative but unsignificant effect on The Value of The CompanyThe influence of Dividend Policy and Company’s Size on The Value of the Company of Manufacturing Companies in consumer goods industri Sector Listed on the Indonesia Stock Exchange 2015-2018. This research aims to examine The influence of Dividend Policy and Company’s Size on The Value of The Company of Manufacturing Companies in consumer goods industri Sector Listed on the Indonesia Stock Exchange 2015-2018. The research was conducted in consumer goods industry sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the 2015-2018 period. The sampling method used was purposive sampling method, the sample used was 14 companies. The data analysis technique used is descriptive statistics, classic assumption test, normally test, multicolonierity test, autocorrelation test, heteroscedasticity test, multiple liner regression model and hypothesis testing using SPSS 22 for windows. The result showed that Dividend Policy and Company’s Size has simultaneously affect The Value of The Company. In Parsial, The Dividend Policy has a positive and significant effect on The Value of The Company.Meanwhile, the Company Size has a negative but unsignificant effect on The Value of The Company The influence of Dividend Policy and Company’s Size on The Value of the Company of Manufacturing Companies in consumer goods industri Sector Listed on the Indonesia Stock Exchange 2015-2018. This research aims to examine The influence of Dividend Policy and Company’s Size on The Value of The Company of Manufacturing Companies in consumer goods industri Sector Listed on the Indonesia Stock Exchange 2015-2018. The research was conducted in consumer goods industry sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the 2015-2018 period. The sampling method used was purposive sampling method, the sample used was 14 companies. The data analysis technique used is descriptive statistics, classic assumption test, normally test, multicolonierity test, autocorrelation test, heteroscedasticity test, multiple liner regression model and hypothesis testing using SPSS 22 for windows. The result showed that Dividend Policy and Company’s Size has simultaneously affect The Value of The Company. In Parsial, The Dividend Policy has a positive and significant effect on The Value of The Company.Meanwhile, the Company Size has a negative but unsignificant effect on The Value of The Company

PERLAKUAN AKUNTANSI ORGANISASI NIRLABA TERKAIT DENGAN PSAK NO. 45 TAHUN 2017 PADA GEREJA HKBP MARANATHA Mulia Rahmah, SKom., M.Si.; Franky Bigky Munte
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 1 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

This study aims to determine the application of financial accounting standards for non-profit entities, namely PSAK No. 45 in the process of recording accounting and financial statement presentation at HKBP Maranatha Church in Rawalumbu. This study uses a qualitative descriptive analysis method that can provide problem solving by collecting data, clarifying, analyzing and interpreting it, which records financial transactions in the HKBP Maranatha Church in Rawalumbu. Then the research of this problem will be compared with the existing standards, namely PSAK No. 45, so that it can provide a clear picture and can draw conclusions and suggestions arranged systematically. The results of the study indicate that the Foundation does not apply PSAK No. 45 in financial reporting. The HKBP Maranatha Rawalumbu Church in the accounting process only records cash income and cash disbursement. And the HKBP Maranatha Rawalumbu Church in its financial reporting has not applied the Financial Accounting Standards established by the Indonesian Institute of Accountants (IAI) based on PSAK No. 45 for non-profit entities. So that the financial statement presentation in HKBP MaranthaRawalumbu Church is not in accordance with PSAK No.45.

PENGARUH LIKUIDITAS, LEVERAGE, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PROFITABILITAS (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019) Mulia Rahmah, S. Kom., M.Si.; Aryo Bagaskoro
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8, No 2 (2021): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i2.542

The research to test empirically the effect of Liquidity, Leverage, and Company’s Growth on Profitability of Manufacturing Companies in the Food and Beverages Sector Listed on the Indonesia Stock Exchange on 2015-2019. The research was conducted in food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the 2015-2019 period. The sampling method used was purposive sampling method, the sample used was 17 companies. The data analysis technique used is descriptive statistics, classic assumption test, normally test, multicolonierity test, autocorrelation test, heteroscedasticity test, multiple liner regression model and hypothesis testing using SPSS 24 for windows. The result showed that Liquidity, Leverage, and Company’s Growth has simultaneously affect Profitability. In Parsial, Liquidity has a positive and significant effect on Profitability. Meanwhile, Leverage has a negative but insignificant effect on Profitability. And Company’s Growth has a positive and significant effect on Profitability

PERLAKUAN AKUNTANSI PENDAPATAN DAN PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PSAK NO.23 PADA PT. REDMEN ENERGI DANICA Mulia Rahmah, SKom., M.Si.; Winda Winda
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 2 (2019): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

This research was conducted to find out how the Accounting Treatment of Income and Presentation of Financial Statements in accordance with Financial Accounting Standards No. 23 of 2015. The study was conducted at PT Redmen Energi Danica, which is domiciled on Jalan Pejaten Raya No 5E Pejaten Barat Pasar Minggu South Jakarta 12510. The method used for data collection is descriptive qualitative, the data used are obtained from observation, interviews and company documentation. financial data. The results showed that the Danica Energy Reduction Unit during applying the cash basis method in revenue recognition, ie revenue recognized when payments received from customers or cash received. The accounting treatment for the presentation and presentation of the financial statements of PT Redmen Energi Danica is not in accordance with the Statement of Financial Accounting Standards (PSAK) No. 23 of 2015, namely income recognized under the accrual basis method.

ANALISIS PERTANGGUNG JAWABAN KEUANGAN DALAM PERSPEKTIF PSAK NOMOR 45 UNTUK AKUNTABILITAS LAPORAN KEUANGAN PADA YAYASAN SEKOLAH DASAR RHEMA INDONESIA Mulia Rahmah, SKom., M.Si.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6, No 3 (2019): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Transparency and accountability in the financial report is needed. Transparency and accountability is needed to enable the users of financial report to understand the condition of the company and be able to assess the performance of a company. Like business company, non-profit organizations also require transparency and accountability in the financial report. To promote transparency and accountability of nonprofit organizations financial report Indonesian Institute of Accountants has made PSAK No. 45 on non- profit organizations. This research was conducted at the Yayasan Sekolah Dasar Rhema Indonesia which is one-one-for-profit entity. This study objective to identify and analyze the application of PSAK NO. 45 in preparing the financial report of the Yayasan Sekolah Dasar Rhema Indonesia. The analytical method used is descriptive qualitative. This study shows that Yayasan Sekolah Dasar Rhema Indonesia not prepare financial report based on PSAK No.45. Yayasan Sekolah Dasar Rhema Indonesia have limited human resources issues in preparing the financial report. Stakeholders of Yayasan Sekolah Dasar Rhema Indonesia should prepare financial report based on PSAK No. 45 to develop the transparency and accountability of it’s financial report

PENGARUH BIAYA OPERASIONAL DAN ARUS KAS PENDANAAN TERHADAP PROFITABILITAS PT. CITACONTRAC Mulia Rahmah, S. Kom., M.Si.; Meliana Meliana
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 2 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

To determine the effect of operating costs on profitability (Return On Assets), the effect of funding cash flows on profitability (Return On Assets), and the effect of operating costs and funding cash flows on profitability (Return On Assets). The research method used in the research is quantitative descriptive method. The results of this study indicate that operational costs do not affect profitability but have a positive relationship, while funding cash flows do not affect profitability but have a positive relationship. The conclusion of this study is that the increase in profitability cannot be measured in terms of operational costs and cash flow, but also as a whole, including from the performance of the organization. If the organization's performance is satisfactory, the company's profitability will increase, and vice versa will decrease. The suggestion of this research is that the independent variables used should not only be operational costs and cash flow because there are still many factors in the company that can affect profitability such as the management of receivables, debt management, and so forth.

EVALUASI PENGENDALIAN INTERNAL TERHADAP DANA KAS KECIL PADA KANTOR CABANG PT. SURYA MAS AGUNG Mulia Rahmah, SKom., M.Si.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 1 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

One important aspect of a company is the system of internal control. Internal control system are policies and procedures that protect assets from misuse and embezzlement and irregularities. The purpose of this study was to evaluate the role of internal control petty cash fund applied Branch Office PT. Surya Mas Agung. From research conducted then known to have had elements of internal control as an organizational structure that strictly separates responsibility, the system of authorization and recording procedures, and practice healthy in payment details to avoid misuse and misappropriation From the above results indicate that Branch Office PT. Surya Mas Agung has met the elements of internal control.

ANALISIS KONTRIBUSI PAJAK PARKIR DAN PAJAK RESTORAN DALAM RANGKA MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) JAKARTA TIMUR SERTA KONTRIBUSI TERHADAP PENDAPATAN ASLI DAERAH (PAD) DKI JAKARTA DALAM SEKTOR PAJAK PARKIR DAN PAJAK RESTORAN Mulia Rahmah, SKom., M.Si.; Rina Hidayahti
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 5, No 3 (2018): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

This research is to find out how big the tax contribution of parking and restaurant in order to increase tax Income Native (PAD) in East Jakarta, as well as how large the tax contribution of parking and restaurant Tax Revenue against the Original East Jakarta area (PAD) DKI Jakarta in the tax sector, parking and restaurant tax. This research was conducted at the Suku Badan Pajak dan Retribusi Daerah. This research is a qualitative descriptive study. Data taken from the Regional Original Revenue Report (PAD) in the form of targets and realization of East Jakarta's parking tax and restaurant tax 2015-2017. The analysis used is descriptive analysis using the ratio of parking tax contribution and restaurant tax. Data collection in the study was obtained from observation, interviews and documentation. The conclusion of this study, shows that the average contribution given Parking Tax and Restaurant Tax in order to increase the East Jakarta Regional Original Revenue (PAD) in 2015-2017 is 0.88% for Parking Tax with the criteria of "Very Less" and 4,88% for Restaurant Tax with "Very Less" contribution criteria. Whereas the average contribution given by the East Jakarta Parking Tax and Restaurant Tax to the DKI Jakarta Original Regional Income (PAD) in the Parking Tax and Restaurant Tax sectors in 2015-2017 is 6.48% for Parking Tax with the "Very Less" contribution criteria and 6.61% for Restaurant Tax with "Very Less" contribution criteria. Suggestions from this study, it is expected that East Jakarta Regional Tax and Retribution Agency must periodically re-record the parking taxpayer and restaurant, it is necessary to conduct socialization about the importance of compliance and awareness of taxpayers in making tax payments in accordance with the stipulated time and must be able to apply strict sanctions against taxpayers who are in arrears in order to achieve a deterrent effect on violators

Maksimalisasi Pendapatan Daerah dari Retribusi IMB di DKI Jakarta (Studi Komparatif Antar Kota Administrasi) Mulia Rahmah, SKom., M.Si.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 3, No 2 (2016): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Maximizing revenue acquisition is often viewed as one of the prerequisites for the implementation of regional development. However, in the process of maximizing revenue trapped many local governments in the region extending activities income which is exploitative and tend to conflict with higher laws. The purpose of this study is to analyze one of the building permit levies that affect local revenue. This study uses the Regional Income as the dependent variable, while Building Permit (Levies Development Supervision and Levies Building Control) as independent variables, which the IMB is very influential on regional income.

ANALISIS PENGARUH KESADARAN, KUALITAS PELAYANAN PAJAK DAN SANKSI PAJAK TERHADAP TIGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA DEPOK SAWANGAN Mulia Rahmah, S. Kom., M.Si.
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7, No 3 (2020): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v7i3.445

This study aims to determine the Analysis of the Influence of Tax Services, and Tax Sanctions on the Level of Personal Taxpayer Compliance at the Depok Sawangan Pratama Tax Office. The population in this research is quantitative research with a descriptive approach. Research Result.The results of this study indicate that the variable influence of awareness, quality of tax services and tax sanctions on the level of compliance of individual tax payer. This can be proven Tax Awareness obtains a value of arithmetic of 3,511 which is greater than the value of tabel of 1,98498 a significant value of 0,001 means less than 0,05 so it can be concluded that tax awareness has a positive effect on tax compliance. The Tax Service Quality varibale obtains the t value of 2,411 which means it is greater than the t table value of 1,98498, a significant value of 0,032 which means it is less than 0,05 so it can be concluded that the Tax Service Quality has a positive effect on tax compliance. The Tax Sanction variable obtained a t value of 2,174 which means it os greater than the table value of 1,98498 a significant value of 0,043 which means less than 0,05 so it can be concluded that tax sanctions have a positive effect on tax compliance.Based on the results og the study conclued that the variabel Analysis of Awareness, Quality of Tax Service, and Tax Sanctions on the Level of Compliance of Individual Taxpayers in Depok Sawangan Pratama Tax Office. Sanctions Author Depok Sawangan Primary Tax Office to hold regular and on going socialization about tax payer awareness that contains the benefits of paying tax payers and corporate tax payer can be more obedient in fulfilling obligations and paying their taxes so that it will have an impact on increasing tax revenue in Indonesia.

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