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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Riset Multidisiplin Edukasi
Suciati Muanifah
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Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS NILAI PERUSAHAAN: ROE, IO, IOS, FS, CF, DR DAN DPR Suciati Muanifah
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 2 No. 2 (2019): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v2i2.68

Abstract

Difficult expansion, influenced by the lack of working capital, and sources from investors. To overcome this problem, the company should increase its value. This study aims to analyze company value factors through the assessment of financial performance. Research method, using quantitative with secondary data, through BEI publication data. The sampling technique uses purposive, as many as 13 companies are listed on IDX. In the analysis, linear regression is used. The results showed that ROE has positive and significant effect on the DPR. IOS has negative and significant effect on the DPR. Size, debt ratio, insider ownership has no significant effect on DPR. DPR has a significant effect on company value. While the cash flow has a negative significant effect. Simultaneously ROE, insider ownership, investment opportunity set, size, cash flow, and debt ratio has a significant effect on DPR with contribution value of 53.7%
PENGELOLAAN BANK SAMPAH DALAM MENUMBUHKAN PELUANG USAHA NASABAH BANK SAMPAH Suciati Muanifah; Yenni Cahyani
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 1 (2021): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v4i1.258

Abstract

This research focus on how the management of waste banks in growing business opportunities for waste bank customers. The objectives of this research are: (1) to explain the waste bank management (2) to explain the business opportunities of Asri Berseri Pamulang waste bank customers (3) to explain the community's skills with the Asri Berseri Pamulang waste bank. This research is a descriptive qualitative research with data collection methods in the form of in-depth interviews, observation and documentation. The data processing and analysis starts from transcribing, labeling, grouping, comparing, and contrasting and interpreting. The results of this study indicate that the management of the Asri Berseri waste bank can actually foster business opportunities and skills for waste bank customers and the public. Since the existence of the Asri Berseri waste bank, the waste produced by the community is better managed, namely by sorting waste, so that the community gets benefits from the waste generated, including: (1) business opportunities from waste products (2) skills to recycle waste into handicraft items
ANALISIS PERSISTENSI LABA PERSPEKTIF ARUS KAS OPERASI DAN TINGKAT HUTANG PADA PERUSAHAAN SEKTOR KEUANGAN DI INDONESIA Yenni Cahyani; Suciati Muanifah
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 1 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v5i1.450

Abstract

Various ways are used to increase profits, because the company realizes that there are many things that can be done with profits, including the existence of the business in the future. Several financial instruments, which are considered to determine the persistence of earnings are operating cash flows and debt levels. The two instruments describe the current and future earnings conditions, so they need to be taken seriously. Therefore, this research was conducted, to try to estimate the possibility of increasing earnings persistence based on cash flow and debt instruments. In carrying out scientific evidence, this research determines quantitative as the fundamental analysis, using the causal method, so that the estimated value is obtained. The research data is secondary, obtained from the financial statements of 17 financial sub-sector companies listed on the Indonesian stock exchange. The financial report data used were 102 (2015-2020 period), based on the determination of a number of criteria (purposive), then analyzed using panel data regression statistics. The results showed that earnings persistence would increase maximally in the simultaneous model, amounting to 27.61%. This means that optimizing operating cash flow and controlling debt are options for companies to increase earnings persistence, which in turn can increase the value of the company in the future.
EVALUASI PENERAPAN PSAK 24 REVISI 2015 MENGENAI IMBALAN KERJA KHUSUSNYA PASCA KERJA PADA PT BA BANGUNAN (Studi Kasus Pada PT BA Bangunan Pondok Cabe Pamulang Tangerang Selatan) Suciati Muanifah; Purwatiningsih Purwatiningsih; Silvia Sari; Afridayani Afridayani; Suripto Suripto
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 3 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This Employee benefits are obligations of every company that has a major influence on the company from an external perspective such as stakeholders in this case the company owner or creditors and internal such as workers who will have a direct impact on the company's performance. Due to its great influence on the company, it is deemed necessary for the purpose of this study to properly disclose in accordance with generally accepted financial accounting standards. This study uses a qualitative descriptive research method. The results of the research at PT BANGUNAN Pondok Cabe, South Tangerang, it can be concluded that the employee benefits at PT BA BANGUNAN can be categorized into three categories based on PSAK 24, namely short-term employee benefits, post-employment benefits, and severance pay. PSAK 24. Company management should remain consistent in the application of PSAK 24 so that information on employee benefits reporting remains reliable.
IMPLEMENTASI ROLE MODEL ADMINISTRASI BANK SAMPAH BERBASIS DIGITAL DI KOTA TENGERANG SELATAN Suciati Muanifah; Susanto Susanto; Gunartin Gunartin
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2 (2023): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abdilaksana.v4i2.31189

Abstract

Seiring dengan kepadatan penduduk, sampah merupakan salah satu persoalan krusial sampai saat ini. Kebiasaan dari penduduk yang belum menyadari adalah pentingnya menjaga kebersihan. Sampah merupakan konsekuensi dari kegiatan manusia yang begitu beragam, sampah merupakan sisa material yang tidak diinginkan setelah berakhirnya suatu proses. Untuk menjaga atau menghindarkan pencemaran lingkungan, pemerintah desa mengkampanyekan kegiatan kepada masyarakat untuk memilah sampah organik dan non organik. Untuk mendukung program tersebut pemerintah desa menjalin kerjasama dengan perusahan-perusahaan penampung sampah dalam bentuk bank sampah untuk menampung sampah-sampah yang sudah terpilah khususnya botol-botol plastik dan kardus/kertas yang sudah di kumpulkan masyarakat. Saat ini proses pengelolaan bank sampah secara teknis masih secara manual yaitu anggota harus datang ke bank sampah untuk menyetorkan sampahnya tersebut dan dicatat dalam buku nasabah dan untuk pencairan dananya harus datang ke bank sampah tersebut. Pengelolaan bank sampah saat ini tidak memiliki laporan update mengenai sampah yang terbanyak di daerah mana saja dan masyarakat mana saja yang peran aktif dalam menjaga lingkungan. Pola kerja badan usaha yang menampung sampah-sampah plastik ketika memberikan layanan kepada para pemulung sampah plastik adalah dengan cara membeli tunai setiap sampah plastik yang disetor. Pola ini dimodifikasi pada sistem bank sampah, dalam hal ini penyetor sampah plastik, tidak menerima langsung uang hasil penjualannya, tapi uang tersebut disimpan oleh perusahaan bank sampah. Penyetor akan memiliki rekening tabungan hasil penjualan sampah. Pada pengabdian ini akan diterapkan sistem administrasi berbasis digital dan web untuk memenuhi kegiatan pengolahan bank sampah dan aplikasi sistem ini sebagai media informasi mengenai bank sampah. Aplikasi sistem ini memanfaatkan aplikasi BASO sebagai media penyimpanan pengelolaan bank sampah. Target luaran pada pengabdian program kemitraan masyarakat (PKM) yang ingin dicapai terdiri dari luaran wajib berupa publikasi pada jurnal nasional ber ISSN, Video pelaksanaan kegiatan dan implementasi administrasi berbasis digital.Kata Kunci : Bank Sampah; Administrasi Digital; Implementasi
PENGARUH AUDIT TENURE, KOMITE AUDIT, FINANCIAL STABILLITY TERHADAP INTEGRITAS LAPORAN KEUANGAN Hidayat, Nuzullia Nurul; Suciati Muanifah
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 8 (2025): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i8.6195

Abstract

This study aims to examine the Effect of Audit Tenure, Audit Committee, and Financial Stability on Financial Statement Integrity. In this study, the independent variables used are Audit Tenure, Audit Committee, and Financial Stability, while the dependent variable used is Financial Statement Integrity. The type of data used in this study is secondary data. The population in this study is non-cyclical consumer companies listed on the Indonesia Stock Exchange in 2019-2023 with a population of 129 companies. Samples were collected using a purposive sampling method with 20 companies as samples. The analytical method used is panel data regression analysis. The results of this study indicate that audit tenure, audit committee, and financial stability simultaneously influence the integrity of financial statements. Partially, only audit tenure has a negative effect on the integrity of financial statements, while the audit committee and financial stability have no effect on the integrity of financial statements.
PENGARUH GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN Indi Hia Rahayu; Suciati Muanifah
Jurnal Riset Multidisiplin Edukasi Vol. 2 No. 8 (2025): Jurnal Riset Multidisiplin Edukasi (Edisi Agustus 2025)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v2i8.832

Abstract

This study aims to analyze and compare the findings of four scholarly articles discussing the impact of green accounting on financial performance. The method used is a literature review with a content analysis approach, focusing on articles published between 2020 and 2024. Some studies found no significant impact between the implementation of green accounting and financial performance, while others showed a positive impact, particularly in the disclosure of environmental costs. These differing results are attributed to variations in measurement indicators and the industries studied. Nevertheless, the implementation of green accounting provides long-term benefits in improving a company's reputation and attracting investor attention. Therefore, companies are advised to prioritize the implementation of green accounting as part of their corporate social responsibility.
PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA Siti Umi Hanik; Suciati Muanifah
Jurnal Riset Multidisiplin Edukasi Vol. 2 No. 8 (2025): Jurnal Riset Multidisiplin Edukasi (Edisi Agustus 2025)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v2i8.836

Abstract

This study aims to analyze the impact of tax planning on earnings management in companies listed on the Indonesia Stock Exchange (IDX). Financial reports produced by companies are vital tools for management to report their financial position and performance to external parties, including earnings management. Earnings management is often used as a strategy to achieve specific financial goals by manipulating figures in financial reports. Proper tax planning is expected to reduce the tax burden that the company has to pay and support efficient earnings management. This study found that tax planning has a significant influence on earnings management practices, depending on the industry sector of the analyzed company. In some cases, companies with good tax planning tend to have more efficient earnings management, while in other sectors, its influence is smaller or even negative. The findings of this study provide a clearer picture of how tax planning can influence strategic decisions related to earnings management.
Co-Authors Afridayani Afridayani Gunartin Gunartin Hidayat, Nuzullia Nurul Indi Hia Rahayu Purwatiningsih Purwatiningsih Silvia Sari Siti Umi Hanik Suripto Suripto Susanto Susanto Yenni Cahyani