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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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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 Penilaian Tingkat Kesehatan PT PLN (Persero) Periode 2019-2021 ditinjau dari Aspek Keuangan Berdasarkan SK Menteri BUMN No: KEP 100/MBU/2002 Ninik Sulastri; Arya Samudra Mahardhika
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 2 (2023): JIAKES Edisi Agustus 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i2.1687

Abstract

Penelitian ini bertujuan untuk menilai tingkat kesehatan PT PLN (Persero) periode 2019-2021 ditinjau dari aspek keuangan berdasarkan SK Menteri BUMN No: KEP-100/MBU/2002. Jenis penelitian yang digunakan adalah metode deskriptif kuantitatif dengan menggunakan analisis keuangan berdasarkan rasio yang telah ditentukan pada SK Menteri BUMN Nomor: KEP-100/MBU/2002 diantaranya yaitu ROI, ROE, rasio kas, rasio lancar, collection periods, perputaran persediaan, perputaran total aset serta rasio modal sendiri terhadap total aset. Jenis data yang digunakan adalah data sekunder yang bersumber dari laporan keuangan PT PLN (Persero) periode 2019-2021 pada website www.pln.co.id. Alat analisis yang digunakan yaitu Microsoft Excel. Hasil penelitian ini menujukkan bahwa tingkat kesehatan PT PLN (Persero) selama periode 2019-2021 ditinjau dari aspek keuangan memperoleh total skor yang telah melampaui total skor aspek keuangan berdasarkan SK Menteri BUMN Nomor: KEP-100/MBU/2002. Total skor yang diperoleh selama periode 2019-2021 mengalami fluktuasi, dimana pada tahun 2019 memperoleh total skor 65. Pada tahun 2020 total skor mengalami penurunan menjadi 63 sedangkan pada tahun 2021 mengalami kenaikan dengan memperoleh total skor 64. Hal tersebut dikarenakan PLN (Persero) telah berhasil menerapkan strategi untuk meningkatkan kinerja keuangan.
Understanding The E-Banking Adoption on MSMEs: An UTAUT Approach Amir Mustolih; Arya Samudra Mahardhika
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 11 No. 1 (2022): Jurnal Ilmiah Akuntansi dan Keuangan: January - June 2022
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v11i1.225

Abstract

This study analyzes the acceptance and use of e-banking among MSMEs in Kebumen Regency using the UTAUT model approach. The UTAUT model suggests that the factors that play an important role in user acceptance include job expectations, business expectations, social influences, and facilitating conditions. This type of research is quantitative research and the data source used is primary data. The sampling technique in this study was using purposive sampling. Respondents in this study were 50 MSME actors in Kebumen Regency who already used e-banking. The hypothesis in this study was tested using SEM-PLS with WarpPLS 7.0. The results in this study indicate that the first model, namely performance expectancy, effort expectancy, and social influence are factors that influence behavioral intention. The second model of behavioral intention is a factor that affects Use behavioral, while facilitating conditions do not affect Use behavioral in the use of e-banking for MSMEs in Kebumen Regency.
Analisis Tingkat Kesehatan Bank dengan Metode RGEC: Studi pada PT. Bank Negara Indonesia, Tbk., dan PT . Bank Rakyat Indonesia Syariah, Tbk. Tahun 2019-2020 Rohimah, Siti; Mahardhika, Arya Samudra
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.
Unlocking E-Banking Behavior: Unraveling the Impact of Perceived Threat and Anxiety on Coping Strategies in Kebumen District Mahardhika, Arya Samudra
JURNAL AKUNTANSI DAN MANAJEMEN Vol 7 No 2 (2023): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v7i2.5345

Abstract

The goal of this study was to empirically evaluate the association between perceived threat and anxiety on coping behaviors (protective action, seeking help, avoidance) of Kebumen district e-banking users. By disseminating surveys via a Google form, 121 study samples were acquired. Purposive sampling was utilized in this study, with the criteria of respondents obtained by e-banking. In this work, structural equation modeling is used to evaluate hypotheses using the WarpPLS version 7.0 program. The findings of hypothesis testing demonstrate that perceived threats and anxiety have an influence on coping behavior; however, there is no evidence that perceived threats lead to avoidance. According to the findings of this study, threats have no effect on respondents' usage of e-banking because it has become a daily requirement.
Understanding The E-Banking Adoption on MSMEs: An UTAUT Approach Mustolih, Amir; Mahardhika, Arya Samudra
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 11 No. 1 (2022): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v11i1.225

Abstract

This study analyzes the acceptance and use of e-banking among MSMEs in Kebumen Regency using the UTAUT model approach. The UTAUT model suggests that the factors that play an important role in user acceptance include job expectations, business expectations, social influences, and facilitating conditions. This type of research is quantitative research and the data source used is primary data. The sampling technique in this study was using purposive sampling. Respondents in this study were 50 MSME actors in Kebumen Regency who already used e-banking. The hypothesis in this study was tested using SEM-PLS with WarpPLS 7.0. The results in this study indicate that the first model, namely performance expectancy, effort expectancy, and social influence are factors that influence behavioral intention. The second model of behavioral intention is a factor that affects Use behavioral, while facilitating conditions do not affect Use behavioral in the use of e-banking for MSMEs in Kebumen Regency.
Analisis Minat Penggunaan Aplikasi Investasi Digital pada Investor Milenial Melalui Pendekatan Theory of Planned Behavior Nugraheni, Titin; Mahardhika, Arya Samudra
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 2 (2023): JIMKES Edisi Agustus 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i2.1767

Abstract

This research aims to empirically test the interest of millennial generation investors to use the Profits Anywhere investment application by using Theory of Planned Behavior to explain and analyze how behavior is formed through attitude toward behavior, subjective norms and perceived behavior control in making decisions. This research used a quantitative research with primary data as the data source. Using purposive sampling as the sampling technique, the number of respondents in this research were 140 respondents in total. All the datas were analyzed using SEM-PLS with WarpPLS 8.0 as the test tool. The results in this study indicate that attitude toward behavior and perceived behavior control have a positive influence on the intention. On the other hand, subjective norms do not affect Intention. Based on the value of R-Square the variables magnitude attitude toward behavior, subjective norm dan perceived behavior control to intention is 0.646 or 64,6%. The remaining 35,4% influenced by other variables outside the other outside the research. Keywords: Attitude toward Behavior; Subjective Norm; Perceived Behavior Control; Intention
Adaptation of Cloud Accounting in SMEs: Institutional Isomorphism Perspective Arya Samudra Mahardhika; Nur Halimah Siahaan
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.9104

Abstract

This study examines the influence of Mimetic Pressure, Coercive Pressure, and Normative Pressure on the intention and behavior of using cloud accounting in SMEs in Kebumen Regency using the Institutional Theory approach. The hypotheses in this study were tested using Structural Equation Modelling (SEM) with Smart PLS. The respondents were 43 SME owners. The results show that Mimetic Pressure and Normative Pressure do not influence the intention to use cloud accounting, while Coercive Pressure has a positive influence. The intention to use has a positive influence on the behavior of use. This study suggests that external pressure can be an effective strategy to promote the adoption of cloud accounting.
Millennials’ Intention in Stock Investment: Extended Theory of Planned Behavior Mahardhika, Arya Samudra; Zakiyah, Tuti
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.10268

Abstract

The main objective of this research was to empirically examine the interests of millennial investors in investing in stocks using the theory of planned behavior approach consisting of Attitude toward Behavior, Subjective Norms, and Perceived Behavior Control as predictors of Intention, and Actual Behavior as a consequence of Intention. In addition, this research added risk tolerance variable as a development. This research is based on the low investment interest of the Indonesian people when compared to the total population of Indonesia. Respondents in this study are investors who are in accordance with predetermined criteria, who have already invested in stock and are aged between 20-35 years in Kebumen Regency. Data collection in this study was carried out by distributing questionnaires to the respondents. The hypothesis in this research was tested using Structural Equation Modeling (SEM) through WarpPLS software version 6.0. The results of hypothesis testing in this research empirically prove that Attitude toward Behavior, Subjective Norms, and Perceived Behavior Control are predictors of Intention. In addition, this research also proves that Intention has a positive effect on millennial investors’ actual behavior in investing in stocks.
Analisis Pengaruh Kepemilikan Manajerial, Firm Size, dan Profitabilitas Terhadap Tindakan Tax Avoidance Prastiyanti, Sinta; Mahardhika, Arya Samudra
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.
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