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PERAN DEWAN PENGAWAS SYARIAH, KOMITE AUDIT DAN DEWAN KOMISARIS DALAM MENDETEKSI PRAKTIK MANAJEMEN LABA Kodriyah, Kodriyah; Suprihatin, Neneng Sri; Octaviani, Santi
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 4, No 2 (2017)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (502.735 KB) | DOI: 10.30656/jak.v4i2.251

Abstract

Perkembangan system perbankan yang berbasis syariah banyak bermunculan disebabkan pemerintah yang memberi kebijkan dual-banking system dalam Kerangka Arsitektur Perbankan Indonesia (API) untuk menghadirkan alternative jasa perbankan yang semakin lengkap kepada masyarakat Indonesia. Meskipun secara teoritis perbankan syariah beroperasi dengan sistem bagi hasil, dalam praktiknya terdapat kemungkinan bank syariah melakukan kebijakan manajemen laba. Berdasarkan peraturan Otoritas Jasa Keuangan tentang pelaksanaan Good Corporate Governance yang diharapkan dapat meminimalisir tindakan manajemen untuk melakukan praktik manajemen laba.Penelitian ini bertujuan untuk menganalisis peran dewan pengawas syariah, komite audit dan dewan komisaris dalam mendeteksi praktik manajemen laba di Bank Umum Syariah.Model penelitian dianalisis menggunakan Multiple Linear Regression. Metode pengumpulan data yang digunakan adalah metode dokumentasi data sekunder,dimana data dikumpulkan dan diolah dari berbagai sumber. Hasil akhir penelitian ini berdasarkan uji yang telah dilakukan Dewan Pengawas Syariah tidak dapat meminimalisir manajemen untuk melakukan praktik manajamen laba, peranan komite audit tidak berpengaruh terhadap manajemen laba sedangkan peranan dewan komisaris mampu memprediksi praktik manajamen laba.. Kata kunci: Dewan Pengawas Syariah, Komite Audit, Dewan Komisaris, dan Manajemen Laba.
PENGARUH RASIO KEUANGAN DAN REPUTASI UNDERWRITER TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2005-2008 Suprihatin, Neneng Sri
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 3, No 1 (2016)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (185.032 KB) | DOI: 10.30656/jak.v3i1.197

Abstract

The purpose of this study is to determine the effect of financial ratio and underwriter reputation. The independent variable are financial ratio and underwriter reputation. The dependent variable is financial distress.The sample used in the study consists of manufacturing companies listed and delisted the period of 2005-2008. The result show are financial ratio and underwriter reputation no influence on financial distress positive whether or partial simultaneouslyKeyword :financial ratio, underwriter reputation, and financial distress.
PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG USAHA, PERPUTARAN PERSEDIAAN DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN Suprihatin, Neneng Sri; Nasser, Etty
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 3, No 2 (2016)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.254 KB) | DOI: 10.30656/jak.v3i2.210

Abstract

The purpose of this study is to determine the effect of cash turnover, account receivable turnover, inventory turnover and leverage to financial performance (Liquidity and Rentability). The independent variable is cash turnover, account receivable turnover, inventory turnover and leverage. The dependent variable are financial performance (Liquidity and Rentability). The sample used in the study consists of manufacturing company in food and beverage sector the period of 2009-2012.The result show that cash turnover, account receivable turnover, leverage significant effect to financial performance in liquidity and rentability and then inventory turnover no significant to financial performance in liquidity and rentability.  Keyword : Cash turnover, Account receivable turnover, Leverage, financial performance (liquidity and rentability).
DAMPAK PENERAPAN TRANSAKSI E-COMMERCE MELALUI PEMUNGUTAN PAJAK PENGHASILAN (PPh) Suprihatin, Neneng Sri; Afriyanti, Mukhlisah
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 16, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.16.1.28829.2021

Abstract

 .This study aims to analyze the implementation of income tax collection (PPh) on e-commerce transactions at KPP Pratama Pandeglang. as well as what obstacles are experienced in implementing Taxation on e-commerce transactions. The study was conducted using descriptive qualitative methods. The population of the study was 180,896, and 60 samples were taken, using the purposive sampling method. Data collected by questionnaire and observation methods, analyzed in detail. The results of the study can be concluded that: 1) Tax collection uses the Self Assessment System method, 2) Constraints in e-commerce tax collection are the e-commerce business people who have not been maximized, socialization has not been done thoroughly and e-commerce transactions that are difficult in the detection of a form of business which has its own problem, namely the difficulty of the government to establish clear and fair tax regulations.
Penggunaan Laba, Arus Kas Dan Leverage Dalam Memprediksi Financial Distress Neneng Sri Suprihatin; Margita Giftilora
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 3 No. 2 (2020): Juli (2020) - Desember (2020)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v3i2.694

Abstract

Abstract This study aims to determine the factors that can affect financial distress in food and beverage companies listed on the Indonesia Stock Exchange in 2014-2018. The factors used are the size of the hood and financial distress.This type of research is an associative causal research with an ex post facto approach. Samples were taken using purposive sampling technique. A sample of 34 companies from 168 food and beverage companies listed on the Indonesia Stock Exchange in 2014-2018, so that the analyzed research data amounted to 170. The data analysis techniques used were descriptive statistics and logistic regression.The results of this study indicate that (1) Profit has no significant effect on predicting financial distress conditions. (2) Cash flow has no effect in predicting financial distress conditions. (3) Leverage has no effect in predicting financial distress conditions. And simultaneously this study states that earnings, cash flow and leverage do not affect predicting financial distress.
PENGARUH AGRESIVITAS PAJAK TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI INFORMASI SEBAGAI VARIABEL MODERASI Neneng Sri Suprihatin
AKUNTANSI DEWANTARA Vol 4 No 1 (2020): AKUNTANSI DEWANTARA VOL. 4 NO. 1 APRIL 2020
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v4i1.5339

Abstract

Penelitian ini bertujuan untuk melihat pengaruh agresivitas pajak terhadap nilai perusahaan dengan transparansi informasi sebagai variabel moderasi pada perusahaan pertambangan yang terdaftar di bursa efek Indonesia (BEI) periode 2013-2017. Adapun metode penelitian yang digunakan adalah teknik sampling yakni Purposive Sampling dengan jumlah sampel yang digunakan sebanyak enam perusahaan. Variabel dalam riset ini adalah variabel agresivitas pajak sebagai variabel bebas, Nilai perusahaan sebagai variabel terikat serta transparansi informasi sebagai variabel moderasi. Metode analisis yang digunakan dalam penelitian ini adalah regresi linear sederhana dan Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa agresivitas pajak berpengaruh positif pada nilai perusahaan, sedangkan transparansi informasi mampu memperkuat pengaruh agresivitas pajak pada nilai perusahaan.Kata Kunci : agresivitas pajak, nilai perusahaan, transparansi informasi 
PENGARUH RASIO KEUANGAN DAN REPUTASI UNDERWRITER TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2005-2008 Neneng Sri Suprihatin
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 3 No. 1 (2016)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (185.032 KB) | DOI: 10.30656/jak.v3i1.197

Abstract

The purpose of this study is to determine the effect of financial ratio and underwriter reputation. The independent variable are financial ratio and underwriter reputation. The dependent variable is financial distress.The sample used in the study consists of manufacturing companies listed and delisted the period of 2005-2008. The result show are financial ratio and underwriter reputation no influence on financial distress positive whether or partial simultaneouslyKeyword :financial ratio, underwriter reputation, and financial distress.
PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG USAHA, PERPUTARAN PERSEDIAAN DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN Neneng Sri Suprihatin; Etty Nasser
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 3 No. 2 (2016)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (436.254 KB) | DOI: 10.30656/jak.v3i2.210

Abstract

The purpose of this study is to determine the effect of cash turnover, account receivable turnover, inventory turnover and leverage to financial performance (Liquidity and Rentability). The independent variable is cash turnover, account receivable turnover, inventory turnover and leverage. The dependent variable are financial performance (Liquidity and Rentability). The sample used in the study consists of manufacturing company in food and beverage sector the period of 2009-2012.The result show that cash turnover, account receivable turnover, leverage significant effect to financial performance in liquidity and rentability and then inventory turnover no significant to financial performance in liquidity and rentability.  Keyword : Cash turnover, Account receivable turnover, Leverage, financial performance (liquidity and rentability).
PERAN DEWAN PENGAWAS SYARIAH, KOMITE AUDIT DAN DEWAN KOMISARIS DALAM MENDETEKSI PRAKTIK MANAJEMEN LABA Kodriyah Kodriyah; Neneng Sri Suprihatin; Santi Octaviani
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 4 No. 2 (2017)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (502.735 KB) | DOI: 10.30656/jak.v4i2.251

Abstract

Perkembangan system perbankan yang berbasis syariah banyak bermunculan disebabkan pemerintah yang memberi kebijkan dual-banking system dalam Kerangka Arsitektur Perbankan Indonesia (API) untuk menghadirkan alternative jasa perbankan yang semakin lengkap kepada masyarakat Indonesia. Meskipun secara teoritis perbankan syariah beroperasi dengan sistem bagi hasil, dalam praktiknya terdapat kemungkinan bank syariah melakukan kebijakan manajemen laba. Berdasarkan peraturan Otoritas Jasa Keuangan tentang pelaksanaan Good Corporate Governance yang diharapkan dapat meminimalisir tindakan manajemen untuk melakukan praktik manajemen laba.Penelitian ini bertujuan untuk menganalisis peran dewan pengawas syariah, komite audit dan dewan komisaris dalam mendeteksi praktik manajemen laba di Bank Umum Syariah.Model penelitian dianalisis menggunakan Multiple Linear Regression. Metode pengumpulan data yang digunakan adalah metode dokumentasi data sekunder,dimana data dikumpulkan dan diolah dari berbagai sumber. Hasil akhir penelitian ini berdasarkan uji yang telah dilakukan Dewan Pengawas Syariah tidak dapat meminimalisir manajemen untuk melakukan praktik manajamen laba, peranan komite audit tidak berpengaruh terhadap manajemen laba sedangkan peranan dewan komisaris mampu memprediksi praktik manajamen laba.. Kata kunci: Dewan Pengawas Syariah, Komite Audit, Dewan Komisaris, dan Manajemen Laba.
Komparasi Kinerja Keuangan Sebelum Dan Sesudah Merger Dan Akuisisi Pada Perusahaan Pengakuisisi Di BEI Neneng Sri Suprihatin
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 1 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i1.4038

Abstract

This study aims to empirically examine the differences in financial performance between before and after mergers and acquisitions using several financial ratio variables including Current Ratio (CR), Debt to Asset Ratio (DAR), Total Asset Turnover (TATO), Net Profit Margin ( NPM), Return on Assets (ROA), Return on Equity (ROE), Earning Per Share (EPS), Price Earning Ratio (PER). This research is a quantitative research using a comparative research design. The research data is sourced from the IDX which takes data from companies that carried out mergers and acquisitions in 2015 and four years after conducting mergers and acquisitions in 2015 so that the period of this research is in 2013-2019. The sample selection was taken by purposive sampling method from a total of 34 companies obtained 10 companies that meet the criteria taken as a sample with an observation period of 7 years then obtained a total of 70 data sampling data. The research method uses a different test with the results of the study, among others, that there are differences in financial performance between before and after the merger with several variations of the year using the variables Current Ratio (CR), Debt to Asset Ratio (DAR), Total Asset Turnover (TATO), Return on Assets. (ROA), Return on Equity (ROE) but there is also no difference in financial performance between before and after the merger using the variable net profit margin (NPM), Earning per share (EPS), and Price Earning Ratio (PER).