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All Journal Riset Akuntansi dan Keuangan Indonesia Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Agregat: Jurnal Ekonomi dan Bisnis J-MAS (Jurnal Manajemen dan Sains) Owner : Riset dan Jurnal Akuntansi JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Jurnal Ilmiah Akuntansi dan Keuangan Accounting and Management Journal JURNAL AKUNTANSI Jurnal Inovasi Ekonomi Jurnal Ilmiah Manajemen Kesatuan Jurnal E-Bis: Ekonomi Bisnis Jurnal Ilmiah Akuntansi Kesatuan Muhammadiyah Riau Accounting and Business Journal Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi (JIMMBA) Jurnal Pengabdian Masyarakat Indonesia Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi Jurnal Akuntansi Keuangan dan Bisnis Jurnal HUMMANSI (Humaniora, Manajemen, Akuntansi) Jurnal Akuntansi Manado (JAIM) Jurnal Ilmiah Akuntansi dan Keuangan Riset Akuntansi dan Keuangan Indonesia
Mahardhika, Arya Samudra
Universitas Putra Bangsa
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Public Health Social Sciences Other

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Literasi Pelaporan Keuangan pada BUMDes Desa Pohkumbang Kabupaten Kebumen Arya Mahardhika; Anton Prasetyo; Nur Khasanah; Dwi Suprajitno
Jurnal Pengabdian Masyarakat Indonesia Vol 2 No 4 (2022): JPMI - Agustus 2022
Publisher : CV Infinite Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52436/1.jpmi.692

Abstract

Tujuan pemberian dana desa yang bersumber dari anggaran pendapatan dan belanja negara (APBN) yaitu diprioritaskan untuk pembangunan dan pemberdayaan masyarakat. Oleh karena itu dapat diartikan bahwa dana desa yang berasal dari pusat tidak hanya diprioritaskan untuk pembangunan infrastruktur desa tetapi juga diperuntukkan untuk pemberdayaan masyakarat desa. Desa di sisi lain, harus mempertanggungjawabkan penggunaan dana desa yang telah diberikan oleh pemerintah pusat. Namun demikian, masih banyak perangkat desa yang belum mampu untuk menyusun laporan keuangan secara mandiri, salah satunya adalah Badan Usaha Milik Desa (BUMDes) yang terdapat di Desa Pohkumbang, Kabupaten Kebumen. Oleh karena itu, tujuan dari diadakan kegiatan literasi ini adalah untuk memberikan penyuluhan kepada pengurus BUMDes terkait pentingnya penyusunan laporan keuangan. Metode yang digunakan dalam pengabdian masyarakat ini adalah dengan melakukan ceramah dan pelatihan mengenai penyusunan laporan keuangan. Hasil konkret dari kegiatan ini bersifat jangka panjang dan memerlukan pendampingan lanjutan. Namun demikian, masyarakat sangat antusias dalam mengikuti kegiatan ini karena laporan keuangan merupakan bentuk pertanggungjawaban terhadap dana desa yang diberikan.
Analisis Komparatif Efektivitas dan Kontribusi Pajak Reklame Kabupaten Kebumen dan Kabupaten Purworejo Tahun 2017-2019 Akfila Wulandari; Arya Samudra Mahardhika
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.481

Abstract

The study aimed to determine the comparative (comparison) effectiveness and contribution of advertisement tax in Kebumen Regency and Purworejo Regency in 2017-2019. The research method used was quantitative descriptive by using secondary data obtained from the Directorate General of Balance and Finance, Ministry of Finance (DJPK) in the form of billboard tax target data, billboard tax realization, and realization of local revenue (PAD). The analysis used in this study using the ratio of effectiveness and contribution. The results of the research on advertisement tax in Kebumen Regency and Purworejo Regency in 2017-2019 showed that the effectiveness level of the advertisement tax was included in the very effective criteria with an average of 165,07% Kebumen Regency and 161,67% of Purworejo Regency while the contribution of advertisement tax to Regional Original Income (PAD) has the criteria of relatively not contributing with an average of 0,16% Kebumen Regency and 0,20% Purworejo Regency. The comparison of the level of effectiveness shows that Kebumen Regency has a superior level of effectiveness than Purworejo Regency. The large comparison of contributions shows that Purworejo Regency is superior in terms of contribution than Kebumen Regency.
Analisis Tingkat Kesehatan Bank dengan Metode RGEC Siti Rohimah; Arya Samudra Mahardhika
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1434

Abstract

This study aimed to determine the level of bank soundness with the RGEC method at PT. Bank Negara Indonesia (Persero), Tbk., and PT. Bank Syariah Indonesia, Tbk. The type of research used in this research is descriptive quantitative research. The type of data used is secondary data sourced from the analysis of the financial statements of PT. PT. Bank Negara Indonesia (Persero), Tbk., and PT. Bank Syariah Indonesia, Tbk. Based on the results of research on the health level of PT. Bank Negara Indonesia (Persero), Tbk., during the 2019-2020 period BNI bank was said to be healthy, and PT. Bank Rakyat Indonesia Syariah, Tbk shows that during the 2019 period, BSI banks were said to be less healthy because the NPL and LDR ratios were below the standard, namely 7% and 20%, respectively. In the period of 2020 PT. Bank Syariah Indonesia, Tbk has increased, namely the BRIS bank is said to be healthy.
Analisis Pengaruh Kepemilikan Manajerial, Firm Size, dan Profitabilitas Terhadap Tindakan Tax Avoidance Sinta Prastiyanti; Arya Samudra Mahardhika
Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi (JIMMBA) Vol. 4 No. 4 (2022): JIMMBA
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jimmba.v4i4.136

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh kepemilikan manajerial, ukuran perusahaan dan profitabilitas terhadap penghindaran pajak. Variabel independen yang digunakan adalah kepemilikan manajerial, ukuran perusahaan, dan profitabilitas. Variabel dependen yang digunakan adalah penghindaran pajak. Populasi dalam penelitian adalah perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2018-2020. Metode penentuan sampel yang digunakan adalah metode purposive sampling dengan sampel sebanyak 19 perusahaan selama periode pengamatan 3 tahun berturut-turut sehingga total sampel 57. Hasil penelitian ini menunjukkan bahwa kepemilikan manajerial dan ukuran perusahaan berpengaruh signifikan terhadap penghindaran pajak. Sementara itu, profitabilitas tidak berpengaruh terhadap penghindaran pajak.
Anteseden belanja daerah kabupaten/kota di provinsi jawa tengah Erlina Sulistiani; Arya Samudra Mahardhika
FORUM EKONOMI Vol 22, No 2 (2020): Juli
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v22i2.7917

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Pendapatan Asli Daerah, Dana Perimbangan dan Jumlah Penduduk terhadap Belanja Daerah Kabupaten/Kota di Provinsi Jawa Tengah. Penelitian ini menggunakan data sekunder yang berupa Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah tahun 2016 sampai dengan tahun 2018. Pengujian hipotesis dalam penelitian ini menggunakan Regresi Linier Berganda dengan bantuan SPSS 23 For Windows. Hasil penelitian secara parsial menunjukan bahwa Pendapatan Asli Daerah, Dana Perimbangan dan Jumlah Penduduk berpengaruh signifikan terhadap Belanja Daerah di Provinsi Jawa Tengah.
Kebijakan hutang dengan pendekatan agency theory pada perusahaan property dan real estate Paryanti Paryanti; Arya Samudra Mahardhika
INOVASI Vol 16, No 2 (2020): November
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v16i2.7134

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh dari kepemilikan institusional, profitabilitas, investment opportunity set dan free cash flow terhadap kebijakan hutang. Penelitian ini dilakukan pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2018. Jumlah sampel yang diambil sebanyak 43 perusahaan dengan teknik purposive sampling. Teknik analisis yang digunakan adalah regresi linear berganda. Berdasarkan hasil penelitian yang dilakukan ditemukan bahwa variabel bebas yaitu kepemilikan institusional dan investment opportunity set berpengaruh terhadap kebijakan hutang. Sementara variabel profitabilitas dan free cash flow tidak memiliki pengaruh terhadap kebijakan hutang. Kepemilikan institusional berpengaruh negatif terhadap kebijakan hutang, investment opportunity set berpengaruh positif terhadap kebijakan hutang, profitabilitas dan free cash flow tidak mempengaruhi kebijakan hutang.
Dampak collectivism pada hubungan antara moral reasoning dan whistleblowing Arya Samudra Mahardhika; Anton Prasetyo
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 21 No 3 (2019): Juli - September 2019
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2019.21.3.2067

Abstract

The purpose of this study was to analyze the impact of collectivism culture on the relationship between moral reasoning and whistleblowing in government organizations in Kebumen District. The sample in this study were 80 treasurers and village financial staff in Kebumen Regency who met the established criteria. This study uses structural equation modeling (SEM) with WarpPls software version 6. The results of hypothesis testing in this study indicate that a high level of moral reasoning has been proven empirically to increase one's tendency to do whistleblowing, however, collectivism has been proven to empirically reduce whistleblowing tendencies; the latest finding is that collectivism has proven to weaken the relations of moral reasoning and whistleblowing.
Analisis Contagius Effect Menggunakan Garch Model: Bukti dari Asia Tenggara Tuti Zakiyah; Arya Samudra Mahardhika
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 1 (2023): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i1.1020

Abstract

This study aims to investigate the impact of the dynamic relationship dynamics during the Covid-19 pandemic between gold prices, oil prices and stock returns in Asean-5 countries related to the contatagion effect theory with evidence using GARCH Models analysis. The types of samples in this study are saturated samples, namely Gold prices, Oil prices, Composite Stock Price Index (Indonesia) JCI, Kuala Lumpur Composite Index/KLCI (Malaysia), Straits Times Singapore (STI), Securities Exchange of Thailand Index/SETI (Thailand). ), and the Philippine Stock Exchange/PSE (Philippines), during the Covid-19 pandemic, from March 11, 2020 to October 30, 2021, totaling 430 samples. The analytical technique used in applying the GARCH model in this study uses the Eviews 10 software program, with the results for the gold dependent variable the results state that the Indonesian Composite Stock Index (IHSG), Kuala Lumpur Composite Index (KLCI), STI (Singapore), Securities Exchange Thailand Index/SETI (Thailand), and Philippine Stock Exchange/PSE (Philippines), have a consistent relationship with the price of Gold, the contingent theory of effects is proven to occur in 5 countries in the sample. As for the dependent variable oil, the results state that the price of the oil price variable is only the theory of contingent effects, which has been proven to occur in 4 countries and has not been proven to occur in the Kuala Lumpur Composite Index (KLCI) Malaysia.
Kepatuhan WPOP: Dapatkah Kesadaran Berperan sebagai Mediasi? Hanafiah Widhiatmoko; Arya Samudra Mahardhika
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1463

Abstract

Tax is one of the largest state revenues which plays an important role in the growth of a country. Therefore, the factors that contribute to the success of tax revenues are always interesting to observe. The purpose of this research is to analyze the influence of Knowledge, Awareness and Religiosity on Individual Taxpayer Compliance, besides that this research also tries to analyze the role of Awareness as a mediating variable for Individual Taxpayers. This type of research was causal quantitative using primary data obtained by distributing questionnaires to individual taxpayers, and 115 people were used as respondents for research. The hypothesis in this study was tested using multiple linear regression, as well as the Sobel test to test the mediating variable. The results of testing the coefficient of determination (R2) obtained the Adjusted R Square value which indicates that Taxpayer Compliance is influenced by the variables Knowledge, Awareness and Religiosity of 58.3% while the rest is influenced by other variables not included in this research model. The results of testing the hypothesis in this study provide empirical evidence that Knowledge and Awareness have a significant positive effect on Taxpayer Compliance, while Religiosity has no effect on Taxpayer Compliance. Based on the Sobel test, awareness is able to mediate the effect of knowledge on compliance and the effect of religiosity on individual taxpayer compliance.
Memahami Toleransi Risiko Finansial di Kalangan Investor Muda Arya Samudra Mahardhika; Yanuar Eko Restianto
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1686

Abstract

This study aims to empirically examine the effect of self-esteem and financial literacy on financial risk tolerance. In addition, this study also examines the relationship between financial risk tolerance and investment decisions. This type of research is quantitative causality with 68 respondents who were used as research samples through distributing questionnaires to investors in Kebumen Regency. The research hypothesis was tested using Structural Equation Modeling (SEM) with the help of WarpPLS version 8.0 software. The results of this study indicate that self-esteem has a positive effect on financial risk tolerance and financial risk tolerance has a positive effect on investment decisions. However, research cannot prove that financial literacy has an effect on financial risk tolerance. These findings indicate that investors in the current era tend to make stock investment decisions based solely on their perceptions, therefore, socialization and early education about stock investment is very important so that prospective investors can experience definite benefits from the stock investments they made.
Co-Authors Akfila Wulandari Amir Mustolih Anah Maryamah Anton Prasetyo Astri Rosiana Christina Tri Setyorini Dian Pertiwi Diana Novitasari Dina Maulida Dwi Suprajitno Eko Suyono, Eko Eliada Herwiyanti Erlina Sulistiani Hanafiah Widhiatmoko Miftahuddin, Ahmad Monika Septia Ningrum Mustolih, Amir Ninik Sulastri Nugraheni, Titin Nur Halimah Siahaan Nur Khasanah Nurul Aulia Dewi Paryanti Paryanti Paryanti Paryanti, Paryanti Praptapa, Agung Prastiyanti, Sinta Prihartini Budi Astuti Prihartini Budi Astuti PUJI LESTARI Siahaan, Nur Halimah Sinta Prastiyanti Siti Rohimah Siti Rohimah Sulistiani, Erlina Triyani, Weku Tuti Zakiyah Tuti Zakiyah Tuti Zakiyah maimun Wulandari, Akfila Yanuar E. Restianto Yanuar Eko Restianto Zakiyah, Tuti Zuniatami, Azzahra Lintang