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All Journal Jurnal Mirai Management JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) EKUITAS (Jurnal Ekonomi dan Keuangan) Penentuan harga obligasi dan teori tingkat bunga JABI (Jurnal Akuntansi Berkelanjutan Indonesia) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Economics and Digital Business Review Jurnal Disrupsi Bisnis International Journal of Business, Law, and Education MANAJEMEN DAN AKUNTANSI Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian Multidisiplin Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Formosa Journal of Social Sciences (FJSS) Formosa Journal of Applied Sciences (FJAS) Asian Journal of Community Services (AJCS) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Electronic Journal of Education, Social Economics and Technology International Journal of Management and Business Intelligence (IJMBI) Journal of Community Service and Society Empowerment KUNKUN Journal of Multidisciplinary Research AKRUAL : Jurnal Akuntansi dan Keuangan` Jurnal Akuntansi dan Sistem Informasi Jurnal Manajemen dan Bisnis Indonesia
Dwinanto Priyo Susetyo
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Peran Efisiensi Aset Dan Margin Laba Dalam Meningkatkan Profitabilitas PT Charoen Pokphand Indonesia Tbk (2013-2023) Alisha Rahma Putri; Dwinanto Priyo Susetyo
KUNKUN: Journal of Multidisciplinary Research Vol. 1 No. 2 (2024): May - August 2024
Publisher : Medikun Publisher

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Abstract

Penelitian ini mengeksplorasi peran efisiensi aset dan marjin laba dalam meningkatkan profitabilitas PT Charoen Pokphand Indonesia Tbk dari tahun 2013 sampai dengan tahun 2023. Dalam konteks globalisasi dan persaingan yang ketat, pentingnya pengukuran yang tepat terhadap Total Asset Turnover (TATO) dan Gross Profit Margin (GPM) sebagai prediktor ROA tidak dapat diragukan lagi. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis ex-post facto dan deskriptif asosiatif, dengan menggunakan data sekunder dari laporan keuangan perusahaan. Hasil analisis menunjukkan adanya hubungan yang positif dan signifikan antara TATO, GPM, dan ROA. Nilai koefisien determinasi yang diperoleh sebesar 85%, menunjukkan bahwa 85% variasi variabel dependen (ROA) dapat dijelaskan oleh variabel independen (TATO dan GPM). Sedangkan sisanya sebesar 15% dipengaruhi oleh variabel lain yang tidak termasuk dalam penelitian ini. Implikasi dari temuan ini menyoroti pentingnya manajemen aset dan manajemen laba secara strategis dalam konteks pertumbuhan jangka panjang perusahaan di pasar global yang dinamis.
Analisis Kinerja Laba Bersih PT. Jasa Marga (Persero) Tbk Periode 2013-2022 Berdasarkan Current Ratio, Debt to Equity Ratio, dan Net Working Capital Cahya Putri Irawan; Dwinanto Priyo Susetyo
KUNKUN: Journal of Multidisciplinary Research Vol. 1 No. 2 (2024): May - August 2024
Publisher : Medikun Publisher

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio (CR), Debt to Equity Ratio (DER), dan Net Working Capital (NWC) pada PT. Jasa Marga (Persero) Tbk periode 2013-2022. Penelitian ini menggunakan metode deskriptif asosiatif dengan pendekatan ex-post facto. Pengolahan data menggunakan menggunakan SPSS Versi 25 adapun hasil penelitian yang diperoleh adalah bahwa secara parsial Current Ratio (CR) tidak berpengaruh signifikan terhadap laba bersih, dengan nilai signifikansi yang diperoleh sebesar 0,305 > 0,005 dan nilai thitung < ttabel sebesar -1,041 < 2,028 sehingga hipotesis Ha ditolak. Kemudian Debt to Equity Ratio (DER) juga tidak berpengaruh terhadap laba bersih, dengan nilai signifikansi yang diperoleh sebesar 0,223 > 0,005 dan nilai thitung < ttabel sebesar -1,241 < 2,028 sehingga hipotesis Ha ditolak. Dan Net Working Capital (NWC) memperoleh hasil berpengaruh terhadap laba bersih, dengan nilai signifikansi sebesar 0,000 < 0,05 dan nilai thitung > ttabel sebesar 5,197 > 2, 028 sehingga menyatakan Ha diterima. Secara simultan, CR, DER dan NWC berpengaruh signifikan terhadap laba bersih, dengan nilai signifikansi yang diperoleh sebesar 0,000 < 0,05 dan nilai fhitung > ftabel sebesar 17,348 > 2,87 sehingga Ha diterima. Nilai koefisien determinasi yang diperoleh sebesar 55,7% variasi dalam variabel laba bersih dapat dijelaskan oleh variabel independen (CR, DER, dan NWC), Sementara 44,3% sisanya dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini.
Perputaran Aset dan Margin Laba Bersih sebagai Faktor Peningkatan Profitabilitas PT. Erajaya Swasembada Tbk Elsa; Dwinanto Priyo Susetyo
KUNKUN: Journal of Multidisciplinary Research Vol. 1 No. 2 (2024): May - August 2024
Publisher : Medikun Publisher

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Abstract

 Penelitian ini bertujuan untuk menganalisis pengaruh perputaran aset (TATO) dan margin laba bersih (NPM) terhadap profitabilitas (ROA) PT. Erajaya Swasembada Tbk Periode 2013-2022. Penelitian ini merupakan penelitian kuantitatif dan pendekatan yang diterapkan adalah ex-post facto dengan metode deskriptif asosiatif. Populasi yang digunakan dalam penelitian ini yaitu laporan neraca dan laba rugi PT. Erajaya Swasembada Tbk. Metode analisis data yang digunakan adalah uji asumsi klasik dan uji hipotesis. Pengolahan data menggunakan EViews (Econometric Views) versi 9. Berdasarkan hasil uji t menunjukkan bahwa variabel Total Asset Turn Over (TATO) berpengaruh signifikan terhadap Return on Assets (ROA) dengan nilai signifikansi adalah 0,000 < 0,05 dan nilai t-Statistic (thitung) > ttabel. (14,02015 > 2,02619), sehingga Ha diterima. Sedangkan variabel Net Profit Margin (NPM) berpengaruh signifikan terhadap Return on Assets (ROA) dengan nilai signifikansi adalah 0,000 < 0,05 dan nilai t-Statistic (thitung) > ttabel. (9,643667 > 2,02619), sehingga Ha diterima. Berdasarkan hasil dari uji F menunjukkan bahwa variabel Total Asset Turn Over (TATO) dan Net Profit Margin (NPM) berpengaruh positif dan signifikan terhadap Return on Assets (ROA) pada PT. Erajaya Swasembada Tbk dengan nilai Prob sebesar 0,000 < 0,05 dan fhitung > ftabel (138,646 > 3,25), sehingga Ha diterima.
Effective Operational Improvement for MSMEs: Knowledge Management (KM) Practices – Implementation at Umy Lemon Sukabumi Budiarti, Isniar; Firmansyah, Deri; Susetyo, Dwinanto Priyo
Journal of Community Service and Society Empowerment Том 3 № 01 (2025): Journal of Community Service and Society Empowerment
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jcsse.v3i01.1213

Abstract

Rural MSMEs that have products based on local wisdom have the potential to develop in line with the digital economy era that has entered the society 5.0 era. However, apart from the capital aspect, MSME actors are sometimes still lacking focus in developing their businesses, knowledge management (KM) to improve effective operations is still low, affecting low marketing practices that are in line with current trends and have an impact on the sales generated. The implementation of this Community Service (PKM) activity consists of five stages, of which two stages are carried out at the beginning of the activity, one stage as the main pre-activity that accompanies the implementation process and ensures the selection of the activity management model, while the other two stages are the stages of implementing the activity and evaluation at the end, involving the target partner, namely the Umy Lemon Sukabumi MSME. The results and evaluation of activities, feedback from the achievements of the implementation of the activities showed: [1] Umy Lemon MSME actors were able to analyze and combine the three indicators that formed KM, namely the ability to create knowledge, manage and enrich knowledge, share and utilize knowledge to then be implemented and developed in more effective and profitable business operations; [2] improve the understanding of the recording system that emphasizes administrative discipline, the ability to determine the appropriate selling price based on costs, understand the sales recording system and its reporting; [3] able to innovate products; and [4] the growth of adaptive behavior and the ability to expand business reach through business transformation and digitalization practices, namely by implementing online marketing and sales strategies on digital platforms on social media.
Fraud Management Model and Forensic Accounting – A Systematic Literature Review Firmansyah, Deri; Suryana, Asep; Susetyo, Dwinanto Priyo; Syafei, M. Yani
International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i2.808

Abstract

This study interprets the importance of critical thinking and concern for the triggers of fraudulent behavior and financial fraud. The purpose of the study is expanded by explaining the application of fraud management as corporate governance to prevent fraud, and the involvement of forensic accounting practices is necessary. This study, a systematic literature review (SLR) by adopting part of the Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA) method, to identify, and construct a fraud management and forensic accounting model. The findings, fraudulent behavior occurs because there is a triggering factor, and someone has difficulty ignoring it. Psychologically it has taken root and rationalized the truth of fraud on the basis of pressure, opportunity supported by capability, such as triggers for fraudulent behavior in the fraud triangle model and the diamond fraud model. Synthesis of findings, it is important for internal control in fraud management to be applied for early detection and investigation and it is necessary to involve forensic accounting practices to detect, investigate accounting and litigation to resolve financial fraud in the financial data-based justice system. The novelty of this research offers a fraud management and forensic accounting model to prevent fraud and the financial condition of the company.
The Effect of Current Ratio and Debt to Assets Ratio on Debt to Equity Ratio at PT Adhi Karya (Persero) Tbk Which are Listed on the Indonesia Stock Exchange for the Periode 2013-2022 Siti Ayu Sagita; Dwinanto Priyo Susetyo
Formosa Journal of Social Sciences (FJSS) Vol. 3 No. 3 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjss.v3i3.10713

Abstract

This study aims to analyse how PT Adhi Karya (Persero) Tbk, a company listed on the BEI in Indonesia, is affected by the CR and DAR in relation to its DER. Using a purposive selection strategy, this quantitative study draws 40 samples from financial records covering the years 2013–2022. Classical assumption testing and multiple linear regression analysis are the approaches utilised for data analysis. The F-test and the T-test are then used for hypothesis testing. The study found a medium amount of closeness between the CR and the DER, with a correlation value of -0.672342. A correlation value of 0.976407 between DAR and DER places it in the strong category. An study of the contribution of the independent variables, namely the CR and DAR, yields a DER value of 95.2%, while other factors account for the remaining 4.8%. Since it generates a sig value of 0.0000 < 0.05, the CR value significantly impacts the DER, according to incomplete study. With a sig value of 0.0000 < 0.05, DAR significantly impacts the DER. At the same time, the DER is significantly impacted by the two independent variables, CR and DAR, with a sig value of 0.0000 < 0.05
POTENSIAL FRAUDULENT FINANCIAL REPORTING: PENGARUH INTERNAL CONTROL DAN TRANSFORMASI DIGITAL DALAM MEMODERASI Nurhayati, Eva; Susetyo, Dwinanto Priyo
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 7 No 1 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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Abstract

This study aims to examine the effect of internal control on potensial fraudulent financial reporting with digital transformation acting as a moderating variable. The focus of this research is automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2023. This research is quantitative research with an associative descriptive approach. The data used in this study were obtained from the company’s annual financial statements available through The Indonesia Capital Market Institute (TICMI) and analyzed using the help of SPSS 25. The results showed that internal control had no significant effect on potensial fraudulent financial reporting, and digital transformation did not moderate the relationship. These findings make an important contribution to the understanding of the influence of internal control and digital transformation in the context of preventing fraudulent financial reporting in manufacturing companies, especially in the automotive sub-sector listed on the IDX.
Contemporary Mask Theory: The Study of Behavior and Personality – A Behavioral Approach to Management and Accounting Deri Firmansyah; Dwinanto Priyo Susetyo; Rahma Wahdiniwaty; M. Yani Syafei; Abdisamad Abdirahman Omar
Electronic Journal of Education, Social Economics and Technology Vol 5, No 2 (2024)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v5i2.245

Abstract

The mask of theory speaks of something more vague than the face of nature. The contemporary theoretical mask in this study adopts Mask behavioral approach to management and accounting in organizations. The potential impact caused by the personality of an individual wrapped in falsehood behind the face of the mask on the organizational climate and organizational performance, was also reviewed. To meet this objective, systematic literature review in the style of narrative review (NR) is carried out on several journals that contain relevant content. Findings, behavior, and interactions in the organizational environment are also inseparable from masks or personas. If the connotation is negative by prioritizing pretense and falsehood, perhaps hypocrisy will grow and lose trust among individual employees, accountants and leadership or may be able to collapse team solidarity and organizational strength. On the basis of any fraud model, financial fraud in organizations is inseparable from the aspect of individual work behavior personally or as a work team or cooperation in other parties internally and externally, opportunities seem to exist to be created by using masks so that they can still be trusted by other parties so that they are not seen in realizing their negative ideas, There are certain patterns of behavior that individuals usually show when fraud is. The implication is that whenever it is necessary to have our initiation and sensitivity to the behavior and temptation of an elegant personality in a mask, of course this is for those who describe compromise with the face of hypocrisy. The novelty of the narrative model in this paper is also explained.
Likuiditas dan Struktur Modal Perusahaan Serta Pengaruhnya Terhadap Rentabilitas Modal Sendiri (Studi Pada PT. Astra Agro Lestari Tbk) Suryana, Asep; Susetyo, Dwinanto Priyo; Ambarwati, Anggi
Jurnal Disrupsi Bisnis Vol. 4 No. 2 (2021): Jurnal Disrupsi Bisnis
Publisher : Prodi Manajemen, Fakultas Ekonomi, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/drb.v4i2.8526

Abstract

Penelitian ini dilakukan pada PT. Astra Agro Lestari Tbk. Tujuan dari penelitian ini adalah untuk mengetahui likuiditas dan struktur modal serta pengaruhnya terhadap rentabilitas modal sendiri yang terdapat di PT. Astra Agro Lestari Tbk. Data yang digunakan dalam penelitian ini diperoleh dari laporan keuangan PT. Astra Agro Lestari Tbk. dari tahun 2012 sampai dengan 2019. Metode analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif, asosisatif dan analisis regresi berganda. Berdasarkan hasil penelitian yang telah dilakukan menunjukkan bahwa likuiditas secara parsial berpengaruh terhadap rentabilitas modal sendiri diperlihatkan oleh nilai t-hitung = 2,370 > t-tabel = 2,042 berdasarkan ketentuan hasil penelitian ini menolak hipotesis Ho dan menerima hipotesis alternatif Ha. Dan struktur modal secara parsial berpengaruh terhadap rentabilitas modal sendiri juga diperlihatkan oleh nilai t-hitung = 2,632 > t-tabel = 2,042 berdasarkan ketentuan hasil penelitian ini menolak hipotesis H0 dan menerima hipotesis alternatif Ha. Lalu hubungan likuiditas dan struktur modal secara bersama-sama atau simultan berpengaruh terhadap rentabilitas modal sendiri, hal ini dapat dilihat dari nilai F-hitung = 16,570 > f-tabel = 3,32 berdasarkan ketentuan hasil penelitian ini menolak hipotesis H0 dan menerima hipotesis alternatif Ha. Kata kunci: Likuiditas; Struktur Modal; Rentabilitas Modal Sendiri.
Pentingnya Membangun Loyalitas Konsumen Melalui Kualitas Pelayanan dan Kepercayaan : Survey Tentang Pelayanan dan Loyalitas Pada Perusahaan Jasa Firmansyah, Deri; Setiawan, Teddy; Susetyo, Dwinanto Priyo
Jurnal Disrupsi Bisnis Vol. 4 No. 4 (2021): Jurnal Disrupsi Bisnis
Publisher : Prodi Manajemen, Fakultas Ekonomi, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/drb.v4i4.10829

Abstract

Tujuan dilakukannya penelitian ini adalah untuk menguji dan memverifikasi pentingnya upaya membangun loyalitas konsumen melalui kualitas pelayanan dan meningkatkan kepercayaan konsumen. Sampel yang digunakan 86 orang konsumen, diperoleh berdasarkan teknik non probability sampling dengan menggunakan pendekatan rumus Slovin. Sumber data yang digunakan adalah data primer yang diperoleh melalui penyebaran kuesioner yang didistribusikan langsung kepada responden. Metode analisis yang digunakan adalah uji instrumen dan uji asumsi klasik, untuk kemudian dilakukan analisis uji korelasi dan analisis regresi linear berganda analisis koefisien determinasi (R2) dan analisis statistik dengan menggunakan uji t dan uji F. Hasil penelitian menunjukkan bahwa loyalitas konsumen pada PT. Nuansa Ilham Prima Sukabumi dapat dikontruksi, dibangun dan dipengaruhi oleh ketapatan pelayanan yang diberikan sehingga mampu menumbuhkan keyakinan dan kepercayaan konsumen, serta menunjukkan begitu penting dilakukan oleh perusahaan dengan meningkatkan kulitas pelayanan untuk menunjukan kemampuan pelayanan dalam memenuhi keinginan, kebutuhan dan harapan konsumen hingga mampu memberikan nilai kepuasan dan persepsi yang positif tentang perusahaan dengan segala produk dan layanan yang ditwarkannya yang berimplikasi tumbuhnya keyakinan yang kuat membuat konsumen percaya tentang proses dan kinerja dari layanan perusahaan. Kata Kunci: Persepsi Konsumen; Kualitas Pelayanan; Kepercayaan; Loyalitas Konsumen
Co-Authors Abdisamad Abdirahman Omar Acep Suherman Alisha Rahma Putri Ambarwati, Anggi Andriani, Neneng Yanti Anggi Ambarwati Anis Siti Aisah Asep Achmad Rifa'i Asep Achmad Rifa’i Asep Achmad Rifa’i Asep Suryana Asep Suryana Asep Suryana Asep Suryana Asep Suryana Astrid Gloria Frankus Budiarti, Isniar Cahya Putri Irawan Dadang Sadeli Dadang Sadeli Deri Firmansyah Deri Firmansyah Deri Firmansyah Eka Pranajaya Eka Pranajaya Eka Pranajaya Eka Pranajaya Elsa Eva Nurhayati, Eva Firmansyah, Deri Hari Mulyadi M. Yani Syafei Mira Sumira Pranajaya, Eka Rahma Wahdiniwaty Ratna Mandasari Rifa'i, Asep Achmad Sarah, Siti Sarah Setiawan, Teddy Siti Ayu Sagita Surtikanti Surtikanti SURTIKANTI SURTIKANTI Syafei, M. Yani Teddy Setiawan Teddy Setiawan Teddy Setiawan Teddy Setiawan