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All Journal Jurnal EMT KITA Syntax Literate : Jurnal Ilmiah Indonesia Jurnal Wacana Ekonomi International Journal of Business, Economics, and Social Development Jurnal Abdimas Bina Bangsa Jurnal Bisnis, Ekonomi, dan Sains Jurnal Ilmiah Akuntansi dan Keuangan
Rita Yuniarti
Universitas Widyatama
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PENGARUH BOARD GENDER, DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA KEUANGAN PERUSAHAAN Wahyu Panji Nugrahani; Rita Yuniarti
Jurnal Bisnis, Ekonomi, dan Sains Vol. 1 No. 1 (2021): Jurnal Bisnis, Ekonomi, dan Sains
Publisher : Jurnal Bisnis, Ekonomi, dan Sains

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.201 KB)

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh antara board gender, komisaris independen, komite audit, dan kepemilikan institusional terhadap kinerja keuangan perusahaan pada 15 perusahaan subsektor bank yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013-2017. Jenis penelitian ini menggunakan explanatory survey sedangkan metode penelitian yang digunakan adalah metode deskriptifdan verifikatif. Teknik analisis data yang digunakan adalah analisis regresi data panel. Sedangkan untuk pengujian hipotesis penulis menggunakan uji t. Berdasarkan hasil penelitian variabel independenmenunjukkan besarnya koefisien determinasi sebesar 0,066094 artinya bahwa nilai 6,6094% menunjukkan besarnya kontribusi antara board gender, komisaris independen, komite audit, dan kepemilikaninstitusional terhadap kinerja keuangan perusahaan, sedangkan sisanya 93,3906% dipengaruhi oleh faktor lain. Koefisien regresi menunjukkan angka yang negatif untuk variabel board gender, menunjukkan proporsi perempuan pada dewan direksi yang semakin tinggi dapat meurunkan kinerja keuangan perusahaan. Koefisien regresi menunjukkan angka yang positif untuk variabel komisaris independen, komite audit dan kepemilikan institusional. Hasil uji t untuk variabel board gender diperoleh hasil hipotesis diterima karena thitung 3,249501 < ttabel 1,66691, hal tersebut menandakan bahwa terdapat pengaruh yang signifikan negatif antara board gender terhadap kinerja keuangan perusahaan. Sedangkan variabel komisaris independen, komite audit, dan kepemilikan institusional tidak berpengaruh terhadap kinerja keuangan perusahaan.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PELAPORAN KEUANGAN UMKM BERKUALITAS (Survei pada UMKM Peternak di Indonesia) R. Ait Novatiani; Robertus Ary Novianto; Rita Yuniarti; Diana Sari; Nuryaman; Bachtiar Asikin
Jurnal EMT KITA Vol 6 No 2 (2022): JULY-DECEMBER 2022
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v6i2.703

Abstract

The purpose of this research is to analyze the relationship of the factors that influence the quality of MSME financial reporting. The population selected in this study were 116 farmers in Indonesia, while the sampling technique used was simple random sampling so that the research sample was 54 farmers. The results of the study provide evidence of a positive influence on accounting understanding and human resource competence on quality MSME financial reporting. Thus the factors that influence the quality of MSME financial reporting include factors of accounting understanding and human resource competence.
Pengaruh Pemahaman Akuntansi Terhadap Implementasi SAK EMKM (Survei pada UMKM Kuliner di Kota Bandung) R. Ait Novatiani; Diana Sari; Nuryaman; Bachtiar Asikin; Rita Yuniarti; Robertus Ary Novianto
Jurnal EMT KITA Vol 7 No 1 (2023): JANUARY 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i1.777

Abstract

The purpose of this research is to analyze the effect of accounting understanding on the implementation of SAK EMKM. The population selected in this study is culinary SMEs in the city of Bandung. The sample in this study used convenience sampling technique in order to obtain as many as 60 culinary SMEs. In this study, a simple regression analysis method with SPSS 20 was used. The results of the study provide evidence that the better the understanding of accounting, the better the implementation of SAK EMKM.
Effect of Financial Distress, Liquidity, and Leverage on the Audit Opinion Going Concern on Companies Listed on IDXESGL During the Pandemic Period (2019-2021) Irma Suryani; Rita Yuniarti; Muhammad Syahrudin
International Journal of Business, Economics, and Social Development Vol 4, No 1 (2023)
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v4i1.379

Abstract

The Covid-19 pandemic has caused many companies to have significant losses that affect their going concern and opinions from auditors about it, such as the case of KAP Satrio Bing, Eny (SBE) and partners, affiliated Deloitte Indonesia for not providing a audit opinion going concern on SNP's finances, where the condition of the company`s increase debt and repayment failure, so due to financial difficulties they committed fraud by manipulating financial statements. This study aims to examine the effect of financial distress, liquidity, leverage on audit opinion going concern partially on companies listed on IDXESGL during the pandemic (2019-2021). The method used is explanatory with a population of 30 companies listed on the IDX during the period 2019 to 2021 with a sample of 29 companies. The analytical technique used is logistic regression with a significance level of 5%. The results showed that liquidity had an effect on audit opinion going concern, while financial distress and leverage had no effect on audit opinion going concern. This audit opinion going concern can be avoided by managing current assets effectively so that they are able to meet their current liabilities. The results of this study are expected to provide contributions and considerations for auditors in issuing audit opinions going concern and for companies to determine indicators that affect their going concern.
Pengaruh Kompetensi Sumber Daya Manusia dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Dania Kemala Sari; Rita Yuniarti
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (251.122 KB) | DOI: 10.36418/syntax-literate.v7i11.11439

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh kompetensi sumber daya manusia dan sistem pengendalian internal terhadap kualitas laporan keuangan. Metode penelitian ini menggunakan metode explanatory dengan jumlah sampel responden sebanyak 30 orang dari karyawan bagian akuntansi pada Dinas Keuangan dan Aset Daerah Kota Bandung. Hasil pengujian hipotesis menunjukkan secara parsial besar pengaruh variable kompetensi sumber daya manusia dalam memberikan kontribusi pengaruh terhadap variable kualitas laporan keuangan sebesar 29,2% dan besar variable sistem pengendalian internal dalam memberikan kontribusi pengaruh terhadap variable kualitas laporan keuangan sebesar 31,2%.
The Affect of Tax Awareness, Tax Service, and Tax Penalty on The Tax Compliance (A Case Study on the District’s Treasurer in Garut Regency) Khariidatul Bahiyyah; Rita Yuniarti
Jurnal Wacana Ekonomi Vol 22, No 3 (2023): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v22i3.2999

Abstract

The purpose of this study is to testing the affect of tax awareness, tax service, and tax penalty on the tax compliance of the district’s treasurer in Garut Regency. The type of this research was quantitative with descriptive analysis research method. The samples in this research used probability sampling technique with cluster sampling, and it resulted in the total samples of 59 the district’s treasurer who were also taxpayers. The hypothesis testing was conducted through t-test. The result obtained from this research showed that the tax awareness and tax penalty influenced the tax compliance, while the tax service did not affect the tax compliance.
WORKSHOP PASIF INCOME: PENERIMAAN DIVIDEN SAHAM Silviana Silviana; Wedi Rusmawan; Diana Sari; Nuryaman Nuryaman; Ahmad Fadjar; Rita Yuniarti; Adhitya Adhitya; Annisha Annisha; Sahrul Sahrul
Jurnal Abdimas Bina Bangsa Vol. 4 No. 2 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i2.830

Abstract

The objective of this activity is to provide a combination of theoretical knowledge to young prospective investors. Participants in this activity are postgraduate students with diverse backgrounds, including banking professionals, entrepreneurs in various fields such as mining, steel, culinary, coffee shops, private hospital employees, and entrepreneurs. The activity is conducted through a semester-long workshop. The results of the activity indicate that passive income runs smoothly and successfully, with participants highly satisfied with the clarity and comprehensibility of the dividend material and the expertise of the speakers. The facilities, internet access, and air conditioning were excellent. Furthermore, the proposal for the next research activity (PKM) related to the theme of practicing buying and selling stocks in the capital market using software highlights a strong interest in further developing their investment knowledge
Analysis of Human Development Index in West Java: Education and Health Approach Silviana Luqman; Wedi Rusmawan; Diana Sari; Nuryaman Nuryaman; Achmad Fadjar; Rita Yuniarti; Gedizza Fillah; Zakiah Annisha
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 12 No. 2 (2023): Jurnal Ilmiah Akuntansi dan Keuangan: July-December 2023
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v12i2.311

Abstract

Research Objectives to analyze and determine the West Java Human Development Index (HDI) in the field of health and education. Types of Quantitative Descriptive Research. Research Subject of West Java Province. Observation period 2017-2019. The results showed that the HDI of education was still in the medium category, in line with the performance of the health service performance that showed that it was not effective. For HDIs the health sector gets a very high category, although it has gotten a very high category, there are still targets that have not been achieved. So it is necessary to evaluate and follow up for improvement and, always evaluate what driver the achievements. Always do a review to evaluate the achievement at the end of the year, to assess the success that has been realized, and to detect causes the target has not been achieved.
Co-Authors Achmad Fadjar Adhitya Adhitya Ahmad Fadjar Annisha Annisha Bachtiar Asikin Dania Kemala Sari Diana Sari Gedizza Fillah Irma Suryani Khariidatul Bahiyyah Muhammad Syahrudin Nuryaman Nuryaman Nuryaman R. Ait Novatiani Robertus Ary Novianto Sahrul Sahrul Silviana Luqman Silviana Silviana Wahyu Panji Nugrahani Wedi Rusmawan Zakiah Annisha