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All Journal Measurement : Jurnal Akuntansi Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jurnal Manajemen Dirgantara Jurnal Penelitian Manajemen Terapan (Penataran) INSPIRASI (JURNAL ILMU-ILMU SOSIAL) Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Jurnal ABM Mengabdi Akuntansi Bisnis & Manajemen (ABM) Jurnal Pengabdian Kepada Masyarakat The Journal of Financial, Accounting and Economics
Edi Sudiarto
STIE Malangkuçeçwara Malang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Transportation Other

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ANALISIS PENGARUH RASIO AKTIVITAS, LEVERAGE KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING Agussalim Andriansyah; Feby Herlina Sriningsih; Edi Sudiarto
INSPIRASI : JURNAL ILMU-ILMU SOSIAL Vol 20, No 1 (2023): 2 Juni 2023
Publisher : UNIVERSITAS PGRI TULUNGAGUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29100/insp.v20i1.4365

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh rasio aktivitas dan leverage keuangan terhadap nilai perusahaan dengan profitabilitas sebagai variabel intervening atau mediasi. Jenis penelitian yaitu kausalitas kausalitas dengan mengolah data sekunder berupa laporan keuangan tahunan yang diperoleh dari website Bursa Efek Indonesia (BEI) yaitu www.idx.co.id. Teknik analisis data yang digunakan dalam penelitian ini yaitu model Partial Least Square (PLS), dimana metode pengambilan sampel menggunakan teknik purposive sampling. Studi ini mensurvei 17 perusahaan jasa sub sektor property real estate yang terdaftar di BEI periode 2019-2021,  menghasilkan analisis terhadap 5 laporan keuangan. Hasil penelitian ini menunjukkan bahwa variabel rasio aktivitas berpengaruh secara signifikan terhadap variabel nilai perusahaan dan variabel profitabilitas. Leverage tidak berpengaruh terhadap variabel nilai perusahaan tetapi berpengaruh signifikan terhadap profitabilitas. Variabel profitabilitas tidak berpengaruh terhadap variabel nilai perusahaan. Profitabilitas tidak bisa memediasi pengaruh antara rasio aktivitas terhadap nilai perusahaan dan profitabilitas tidak bisa memediasi pengaruh antara leverage terhadap nilai perusahaan.
PENGARUH BEBAN PAJAK, PROFITABILITAS DAN TUNNELING INCENTIVE TERHADAP TRANSFER PRICING Muniroh; Sudiarto, Edi; Klaudia, Sura
Jurnal Penelitian Manajemen Terapan (PENATARAN) Vol. 9 No. 1 (2024)
Publisher : Program Studi Manajemen STIE Kesuma Negara Blitar

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

Abstract

Transfer pricing ialah penentuan harga yang telah disepakati sesuai kewajaran usaha dalamtransaksi antara entitas yang memiliki relasi atau keterkaitan khusus. Transfer pricing biasanya dilakukan dengan mentransfer laba oleh satu perusahaan kepada perusahaan afiliasi atau entitas lain yang memiliki hubungan dan beroperasi di suatu yurisdiksi negara tertentu dengan tingkat pajak yang rendah. Transfer pricing ialah salah satu strategi yang diterapkan oleh perusahaan multinasional guna mengelak dari kewajiban pajak guna memaksimalkan laba yang diperoleh. Bagi pemerintah, pajak ialah sebagian sumber pendapatan bagi negara sementara bagi perusahaan ialah salah satu faktor yang dapat menurunkan laba yang diperoleh oleh perusahaan melalui pembayaran pajak. Tujuan riset ini ialah guna memahami dampak yang dihasilkan oleh pajak, profitabilitas, dan insentif tunneling terhadap praktik transfer pricing pada perusahaan manufaktur di sektor pertambangan batu bara yang tercatat di Bursa Efek Indonesia selama periode tahun 2021-2022.Sampel riset ini diperoleh melalui teknik pengambilan sampel purposif dengan pesyaratan memperoleh hasil 22 Perusahaan dalam jangka waktu penelitian dua tahun maka total sampel dalam penelitian adalah sebanyak 44. Pengujian hipotesis pada riset ini Melakukan analisis regresi linear berganda dengan mengaplikasikan SPSS 25. Temuan dalam riset ini mengindikasikan bahwa beban pajak serta profitabilitas memiliki pengaruh pada transfer pricing dengan tingkat signifikansi 0,000 < 0,05 dan 0,013 < 0,05. Tunneling incentive tidak memiliki pengaruh pada transfer pricing dengan tingkat signifikansi 0,212 > 0,05. Adjusted R Square senilai 46,1 % sementara sisanya 53,9% berdasarkan pengruh variabel-variabel diluar riset ini. Kata Kunci: Pajak, Profitabilitas, Transfer Pricing, dan Tunneling Incentive
ANALISIS PEMAHAMAN LAPORAN KEUANGAN PADA PELAKU UMKM Nursasi, Enggar; Stanley, Daniel; Sudiarto, Edi
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 5 No. 4 (2023): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v5i4.5519

Abstract

The purpose of this study is to analyze the understanding of MSME business actors on financial statements. The object of this research is the MSME entrepreneurs of Dinoyo ceramic village in Malang. The sampling using purposive sampling with the samples 30 respondents. The processing data using smartpls 3. The result of this research is there is the measurement business variable not affect on the understand of financial statement, the experience of business variable affects on the understand of financial statement, and the level of educational variable not affect on the understand of financial statement.
PENGARUH ECONOMIC VALUE ADDED DAN MARKET VALUE ADDED TERHADAP RETURN SAHAM PADA PERUSAHAAN LQ 45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020 Sudiarto, Edi; Badriyah, Lailatul; Deccasari, Dwi Danesty
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 17 No 2 (2024): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.17 no.2 September 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v17i2.561

Abstract

This study aims to analyze the influence of Economic Value Added (EVA) and Market Value Added (MVA) on Stock Returns in LQ-45 companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2020 period. The research employs a quantitative approach using multiple linear regression methods to examine the relationship between corporate financial performance and stock returns, particularly amid the impact of the COVID-19 pandemic on the capital market. The findings indicate that EVA has a negative and insignificant effect on stock returns, suggesting that economic value-added performance does not always reflect investment decisions in the stock market. In contrast, MVA has a positive and significant effect on stock returns, highlighting that higher market value positively influences investor confidence. Simultaneously, EVA and MVA were found to have an impact on stock returns with varying levels of significance. This study updates previous research by focusing on the COVID-19 pandemic period, which affected the global economy and capital market activities. The results of this research are expected to serve as a reference for investors and corporate management in optimizing financial strategies and enhancing investment attractiveness in the capital market.
Pengaruh CSR, Reputasi dan Ekuitas Merek pada Kinerja Bisnis: RBV Perspektif (CSR’s Impact, Reputation and Brand Equity on Business Performance: RBV Perspectives) Deccasari, Dwi Danesty; Andiani, Lidia; Sudiarto, Edi
Akutansi Bisnis & Manajemen ( ABM ) Vol 31 No 2 (2024): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v31i2.1443

Abstract

This study aims to examine the influence of CSR on corporate reputation and brand equity, as well as its follow-up impact on business performance. Data was collected through the distribution of questionnaires to 160 owners. The results of the analysis show that CSR has a significant positive influence on the company's reputation and brand equity. A good reputation, in turn, will contribute to an increase in brand equity. The company's reputation and brand equity have proven to have a positive influence on business performance. This shows the importance of CSR as a business strategy that not only improves the company's image, but also has a positive impact on company performance. Besides, the implications of this study reveal the need for companies to develop the right metrics to measure the impact of CSR on the company, so that it can evaluate the effectiveness of the CSR programs that have been implemented.
PERAN RETURN ON ASSETS SEBAGAI VARIABEL MODERASI DALAM PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, DAN EARNING PER SHARE TERHADAP HARGA SAHAM PADA INDUSTRI MAKANAN DAN MINUMAN DI BURSA EFEK PERIODE 2020-2024 Sugiharto, Didik Priyo; Sudiarto, Edi
Jurnal Penelitian Manajemen Terapan (PENATARAN) Vol. 10 No. 1 (2025)
Publisher : Program Studi Manajemen STIE Kesuma Negara Blitar

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio (CR), Debt to Equity Ratio (DER), dan Earnings Per Share (EPS) terhadap harga saham, serta mengkaji peran mediasi Return on Assets (ROA) dalam hubungan tersebut. Metode yang digunakan adalah analisis jalur (path analysis) untuk menguji hubungan langsung dan tidak langsung antar variabel. Hasil penelitian menunjukkan bahwa EPS memiliki pengaruh positif dan signifikan yang sangat kuat terhadap harga saham, menegaskan bahwa kinerja laba per saham merupakan faktor utama dalam menentukan nilai pasar saham. CR juga berpengaruh positif signifikan terhadap harga saham, meskipun dengan pengaruh yang lebih kecil dibandingkan EPS. Sebaliknya, DER berpengaruh negatif signifikan, yang mengindikasikan bahwa peningkatan utang relatif terhadap ekuitas menurunkan harga saham. ROA tidak menunjukkan pengaruh langsung yang signifikan terhadap harga saham dan tidak memediasi hubungan antara CR, DER, dan EPS dengan harga saham secara signifikan. Temuan ini mengimplikasikan bahwa pengaruh CR, DER, dan EPS terhadap harga saham lebih bersifat langsung atau melalui mekanisme lain yang tidak melibatkan ROA sebagai mediator. Penelitian ini merekomendasikan eksplorasi variabel mediasi lain untuk memperjelas mekanisme pengaruh variabel keuangan terhadap harga saham. Kata Kunci : Earnings Per Share (EPS), Current Ratio (CR), Debt to Equity Ratio (DER),
THE IMPACT OF CORPORATE GOVERNANCE, DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY, AND PROFITABILITY ON TAX AVOIDANCE Sudiarto, Edi; Nurfaiza, Jihan
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 4 No. 2 (2022): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v4i2.2633

Abstract

The purpose of this research is to analysis the impact of corporate governance (institutional ownership, independent commissioners, audit committees), corporate social responsibility disclosure, and profitability on tax avoidance. This study uses method known as causality research. This study included 16 manufacturing businesses from the basic and chemical industries that were listed on the Indonesia Stock Exchange between 2016 and 2019. The purposive sampling approach is used to pick the samples. Multiple linear regression analysis was employed as the analytical method in this study. Institutional ownership, independent commissioners, audit committees, and profitability have no influence on tax avoidance, according to the findings of this study. Meanwhile, corporate social responsibility disclosure has a large positive impact on tax avoidance.
COAL STOCKS: UNDERVALUED OR OVERHYPED VALUATION STUDY WITH EV/EBITDA: (Study On Coal Commodity Stock Group For The Period 2020-2024) Sudiarto, Edi; Pudjiastuti, Widanarni
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 7 No. 2 (2025): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v7i2.9844

Abstract

This study evaluates the stock valuation of ITMG, BYAN, and PTBA using the EV/EBITDA method during the period 2020–2024 to determine whether the stocks are undervalued or overvalued . The data used comes from the company's financial statements and related publications. The analysis was carried out by comparing the EV/EBITDA value of each company to the industry average each year. The results of the study show that ITMG is consistently undervalued , with a lower EV/EBITDA ratio than the industry average. BYAN , on the other hand, tends to be overvalued , especially in the last three years with a ratio that is much higher than the industry average. PTBA experienced a change in trend, from being overvalued in 2020–2021 to being undervalued from 2022 to 2024. These results indicate that undervalued stocks such as ITMG and PTBA can be an investment opportunity for investors seeking attractive valuations, while BYAN's overvalued shares require further analysis related to market expectations and company growth. This study provides insight for investors in optimizing investment decisions in the coal sector.
Impact of G20 on Financial Inclusion in Indonesia: Microfinance, Financial Technology, and Economic Digitalization Evi Maria; Alexandria Firsta Putri Aisyah; Edi Sudiarto
The Journal of Financial, Accounting, and Economics Vol. 2 No. 2 (2025)
Publisher : PT. Global World Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58857/JFAE.2025.v02.i02.p03

Abstract

Financial inclusion has been a key focus area in the G20 Finance Track, which aims to address and reduce economic disparities through expanding access to financial services. This is particularly relevant for low-income and remote communities, which face various barriers to accessing the formal financial system, be it geographical, infrastructural, or socio-economic. By increasing access to financial products and services such as savings, credit, insurance, and digital payments, financial inclusion is expected to drive economic empowerment, strengthen financial resilience, and reduce poverty. The G20 initiative is an important catalyst in mainstreaming financial inclusion as an inclusive sustainable development strategy. Therefore, it is important to empirically assess the extent of the impact of this policy on real conditions at the micro and macro levels. This study aims to analyze and describe the changes that occur in microfinance institutions, the development of financial technology (fintech), and economic digitalization through e-commerce in Indonesia, especially in the context of the implementation of the G20 agenda. The approach used in this research is descriptive quantitative with a paired sample t-test method to measure the difference between conditions before and after the G20 intervention. The results show that there is a statistically significant increase in a number of financial inclusion indicators after the intervention, especially in the aspects of fintech usage and digital transactions. This finding provides empirical evidence that the G20 plays an important role in accelerating digital financial transformation in Indonesia. Thus, global policies and agendas such as the G20 can have a real and positive impact on financial inclusion at the national level, if adaptively integrated with local needs.
PENGARUH JENJANG KARIR, MOTIVASI KERJA DAN KOMPENSASI KARYAWAN TERHADAP KINERJA KARYAWAN PADA BANK MANDIRI TASPENPASURUAN Puspita, Dyah Aruning; Zulaikhah, Sitti; Sudiarto, Edi
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 17 No 1 (2024): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.17 No.1 Maret 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v17i1.486

Abstract

Abstract This research aims to analyze the influence of career level, work motivation, and compensation on employee performance at Bank Mandiri Taspen Pasuruan. Through a quantitative approach using multiple linear regression analysis, primary data obtained from employee questionnaires and secondary data from related literature. The research results show that career path, work motivation and compensation have a positive and significant influence on employee performance. This indicates that career development policies, high work motivation, and fair compensation are important factors that contribute to improving employee performance. Therefore, companies need to pay attention to and improve policies related to these three factors to ensure the achievement of organizational goals and overall employee satisfaction.
Co-Authors Agus Salim Agussalim Adriansyah Agussalim Andriansyah Alexandria Firsta Putri Aisyah Aminul amin Andiani, Lidia Bunyamin Bunyamin Dewi Kinanti Sabaneno Dwi Danesty Deccasari Dyah Aruning Puspita Enggar Nursasi Evi Maria Evi Maria Fanisya Rahmalia Damayanti Feby Herlina Sriningsih Hanif Mauludin Irawan Budi Prasetyo Jayana Salesti Lailatul Badriyah Lailatus Sa’adah Lidia Andiani Lusiana Lusiana Muniroh Nurfaiza, Jihan Rais Rasyid Rina Irawati Siti Munfaqiroh Stanley, Daniel Sugiharto, Didik Priyo Sura Klaudia Triana Murtiningtyas WIDANARNI WIDANARNI Yuyuk Liana Zulaikhah, Sitti