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All Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Akuntansi dan Pajak Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Enrichment : Journal of Management Journal of Industrial Engineering & Management Research (JIEMAR) Jurnal Aktiva : Riset Akutansi dan Keuangan Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Ekonomi Journal of Applied Business, Taxation and Economics Reseach International Journal of Applied Finance and Business Studies Abdimas Indonesian Journal Journal of Artificial Intelligence and Digital Business The Es Accounting and Finance Jurnal Pengabdian Masyarakat dan Riset Pendidikan Advances in Accounting Innovation KARIR Jurnal Ilmiah Manajemen Jurnal Kegiatan Pengabdian Mahasiswa (JKPM) Jurnal Dedikasi Abdi Masyarakat
Indra Sulistiana, Indra
Universitas Pamulang, Indonesia
Religion Aerospace Engineering Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Nursing Physics Public Health Social Sciences Other

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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DANRASIO PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Sulistiana, Indra
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 4, No 2 (2017)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (628.889 KB) | DOI: 10.30656/jak.v4i2.252

Abstract

This study aimed to examine the effect of disclosure of social responsibility (Corporate Social Responsibility) and profitability ratio to the stock price. Samples were selected by purposive sampling method, as many as 23 manufacturing companies in chemical and basic industries. This study uses multiple regression analysis to test the hypothesis. However, previous test is conducted prior to classical assumption. The test results together against the hypothesis shows there are influence between coporate social responsibility disclosureon stock prices. The test results show that Ha1partially accepted, which means thereis influence between coporate social responsibility disclosure on stock prices while Ha2 rejected because t arithmetic < t table, which means there is no effect between profitability to stockprices. Keywords: corporate social responsibility, profitability, stock prices.
Pengaruh Profitabilitas dan Corporate Governance Terhadap Tax Avoidance Pada Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018 Saeful Fachri; Indra Sulistiana; Muhammad Saefi Mubarok
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i02.1561

Abstract

Tax collection in Indonesia is still experiencing many obstacles, as a result, the effectiveness of tax collection has continued to decline from 2012 to 2015 with an average of 3.74%. This study has the aim of knowing the factors that influence Tax Avoidance. The research method used is descriptive method with a quantitative approach. The t-test results show that the profitability variable has a significant level of 0.414 greater than 0.05 with a t-statistic of -0.882 and a t-table of 1.992, which means the t-count is smaller than the t-table. Furthermore, the results show that the independent commissioner variable has a t-count value that is smaller than the t-table value (-3.211
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DANRASIO PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Indra Sulistiana
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 4 No. 2 (2017)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (628.889 KB) | DOI: 10.30656/jak.v4i2.252

Abstract

This study aimed to examine the effect of disclosure of social responsibility (Corporate Social Responsibility) and profitability ratio to the stock price. Samples were selected by purposive sampling method, as many as 23 manufacturing companies in chemical and basic industries. This study uses multiple regression analysis to test the hypothesis. However, previous test is conducted prior to classical assumption. The test results together against the hypothesis shows there are influence between coporate social responsibility disclosureon stock prices. The test results show that Ha1partially accepted, which means thereis influence between coporate social responsibility disclosure on stock prices while Ha2 rejected because t arithmetic < t table, which means there is no effect between profitability to stockprices. Keywords: corporate social responsibility, profitability, stock prices.
Pengaruh Ukuran Perusahaan, Pertumbuhan Penjualan dan Risiko Bisnis Terhadap Struktur Modal Willy Nurhayadi; Indra Sulistiana; Syifa Nurkhalishah; Anis Fuad Salam; Abdurrohman Abdurrohman
Tirtayasa Ekonomika Vol 16, No 1 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v16i1.9897

Abstract

This research was conducted to determine the effect of company size, sales growth, and business risk on property and real estate companies listed on the Indonesia stock exchange for the 2014-2018 period. This research method uses an associative method with a quantitative approach and data collection techniques using secondary data. The sampling technique used purposive sampling technique, the sample used was 21 companies sourced from the annual financial statements of Property and Real Estate companies on the Indonesia Stock Exchange (IDX).The analysis technique used is statistical test with multiple linear regression method. The results of this study indicate that company size has a significant positive effect on capital structure, sales growth has a significant positive effect on capital structure, and business risk has a significant negative effect on capital structure. As well as simultaneously company size, sales growth, and business risk affect the capital structure.
STUDI NEGARA ASEAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY MEDIASI PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK Indra Sulistiana; Istianingsih Istianingsih
Tirtayasa Ekonomika Vol 13, No 2 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (744.593 KB) | DOI: 10.35448/jte.v13i2.4323

Abstract

This research aim to analyze influence of Good Corporate Governance toTax AvoidancewithCorporate Social Responsibility Disclosure as a intervening variable(Case Study on The Association of Southeast Asian Nations(ASEAN) Countries. Technique sampling is purposive sampling. The research is conducted on the TOP 50 of Manufacturingcompaniesin The Association of Southeast Asian Nations(ASEAN) Countries (2014-2015) range of time. The estimation model being used is multiple regression analysis.The purpose of this study was to determine are Good Corporate Governancehave an influence on Tax Avoidanceand is Corporate Social Responsibility Disclosureable to mediate the relationship Good Corporate Governanceto Tax Avoidance. The study involved trivariables, which is, one dependent variable, oneindependent variables and one variable of moderation. The dependent variable in this study was Tax Avoidance. The independent variables in this study are Good Corporate Governance, and  Corporate Social Responsibility Disclosureas a interveningvariable.Keywords     :  Good Corporate Governance, Tax Avoidance, Corporate Social Responsibility Disclosure.
The Effect of Company Size, Profitability, Solvency and Audit Opinion on Audit Delay Roza Mulyadi; Shinta Octavianti; Indra Sulistiana
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 1 (2022): October 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i1.132

Abstract

This study aims to prove the factors that affect audit delay. The factors tested in this study are company size, profitability, solvency and audit opinion. This study uses quantitative methods and uses secondary data types. Secondary data collection is carried out on food and beverage companies listed on the Indonesia Stock Exchange in 2017-2021 which are accessed through www.idx.co.id in the form of an Annual Report. Obtained a sample of 80 Food & Beverage companies listed on the Indonesia Stock Exchange in 2017-2021 using the purposive sampling method. The statistical method used in this study is multiple linear regression at a significance level of 5% with the test instrument of SPSS version 25 computer program. The results of this study indicate that profitability and solvency have a significant negative effect on audit delay, firm size and audit opinion have no effect on audit delay and firm size, profitability, solvency and audit opinion simultaneously affect audit delay
Pengaruh Digitalisasi Akuntansi terhadap Efisiensi dan Pengurangan Biaya pada Perusahaan Wirausaha UMKM di Kota Bandung Sri Anjarwati; Rosye Rosaria Zaena; Dwi Fitrianingsih; Indra Sulistiana
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 5 No 1 (2023): Februari 2023
Publisher : Program Studi Akutansi - Universitas Nusa Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v5i1.181

Abstract

Pentingnya digitalisasi akuntansi telah meningkat dalam beberapa tahun terakhir karena UMKM berusaha untuk meningkatkan proses keuangan mereka dan mengurangi biaya. Namun, penelitian terbatas telah dilakukan tentang dampak digitalisasi akuntansi dalam konteks UMKM, khususnya di kota Bandung. Oleh karena itu, penelitian ini bertujuan untuk menyelidiki dampak digitalisasi akuntansi terhadap efisiensi dan pengurangan biaya pada perusahaan wirausaha UMKM di Kota Bandung. Penelitian ini menggunakan desain penelitian dengan mixed methods, dengan data kuantitatif yang dikumpulkan dari 150 UMKM dan data kualitatif yang dikumpulkan melalui wawancara mendalam dengan 20 pemilik atau manajer UMKM. Analisis kuantitatif menunjukkan hubungan positif yang signifikan antara digitalisasi akuntansi dan efisiensi dan pengurangan biaya di UMKM. Efek moderasi dari ukuran perusahaan dan kesiapan teknologi juga diidentifikasi, menunjukkan bahwa UMKM yang lebih kecil dan mereka yang memiliki kesiapan teknologi yang lebih tinggi dapat memperoleh lebih banyak manfaat dari digitalisasi akuntansi. Temuan kualitatif lebih lanjut mendukung dampak positif dari digitalisasi akuntansi, karena UMKM melaporkan peningkatan akurasi dan keandalan data keuangan, pemrosesan transaksi keuangan yang lebih cepat, dan berkurangnya dokumentasi dan pencatatan manual. Namun, tantangan terkait sumber daya keuangan yang terbatas, kurangnya keterampilan teknis, dan resistensi terhadap perubahan diidentifikasi sebagai hambatan untuk menerapkan digitalisasi akuntansi di UMKM.
THE EFFECT OF WORKING CAPITAL FINANCING, MSME INVESTMENT FINANCING AND NON-PERFORMING FINANCING ON BANK PROFIT GROWTH GENERAL SHARIA Saeful Fachri; Indra Sulistiana; Willy Nurhayadi; Irni Wahyuni
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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

Abstract

This research was conducted to determine the variable ratio of MSME Working Capital Financing, MSME Investment Financing, and Non-Performing Financing (NPF) on the Profit Growth of Islamic Commercial Banks in Indonesia for the 2015-2021 period. This type of research is quantitative, the data collection method uses nonparticipant observation with data collection techniques through secondary data. The population is all monthly financial statements of Islamic Commercial Banks in Indonesia obtained from statistical data from the Financial Services Authority (OJK). The samples in this study were taken using the saturated sample method, namely monthly financial reports from January 2015 to December 2021, namely 84 samples. Data analysis technique using multiple linear regression. The results of the statistical analysis show: (1) there is a positive and significant effect of MSME working capital financing on profit growth for Islamic Commercial Banks in Indonesia for the 2015-2021 period, (2) there is a positive and significant influence for MSME investment financing on profit growth for Islamic Commercial Banks in Indonesia for the period 2015-2021, (3) there is no significant effect of non-performing financing on the profit growth of Islamic Commercial Banks in Indonesia for the 2015-2021 period, and (4) there is a positive and significant effect of MSME working capital financing, MSME investment financing and non-performing financing jointly on the profit growth of Islamic Commercial Banks in Indonesia for the 2015-2021 period.
The Impact of Data Volume and Analytical Complexity in Big Data Technology on Financial Performance Prediction in Financial Companies in Indonesia Tanti Widia Nurdiani; M. Anas; Afrizal Afrizal; Indra Sulistiana
The Es Accounting And Finance Vol. 2 No. 01 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i01.155

Abstract

This quantitative research explores the intricate relationship between data volume, analytical complexity, and their combined impact on financial performance prediction across 25 Indonesian financial companies. This study utilizes multiple regression analysis and statistical techniques using IBM SPSS Statistics version 26 to uncover the dynamics at play. The findings show that data volume and analysis complexity have a significant and positive role in improving financial performance prediction. The symbiotic relationship between these factors underscores the importance of adopting a holistic approach to data management and analysis. The results of this study have profound implications for financial professionals, data scientists, and decision makers, as it provides a roadmap for utilizing Big Data technology for more accurate and informed decision making in the Indonesian financial sector.
Improving the Welfare of MSMEs Through Strengthening Financial Management: A Practical and Innovative Approach Sulistiana, Indra; Febriana, Febby; Rahmat, Ariawan; Hendrawan, Putri Nur Aeni; Andriyani, Yeni
Abdimas Indonesian Journal Vol. 4 No. 1 (2024)
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/aij.v4i1.391

Abstract

Micro, Small and Medium Enterprises (MSMEs) have a vital role in the economy, especially in creating jobs and supporting local economic growth. However, one of the main challenges faced by MSMEs is the lack of understanding and skills in financial management. Many MSMEs face problems in managing their finances that can hinder the growth and sustainability of their businesses. This community service activity aims to improve the welfare of MSMEs through strengthening financial management with a practical and innovative approach. We organize training workshops on the use of financial technology, individual consultation sessions, and business plan development. Through this approach, we provide MSMEs with practical knowledge and skills so that they can manage their finances more effectively and sustainably. The output targets of the activity are increasing MSME knowledge and understanding of financial management, improving practical skills in financial management among MSMEs, adopting innovative approaches in MSME financial management, and improving the welfare and sustainability of MSME businesses.
Co-Authors Abdurrohman Abdurrohman Afrizal Afrizal Aisyah Aldiano, Rival Anis Fuad Salam Anjarwati, Sri Cokorda Agung Wibowo Dwi Fitrianingsih Dwi Fitrianingsih Fachri, Saeful Febby Febriana Febby Febriana Febriana, Febby Fitrianingsih, Dwi Hendrawan, Putri Nur Aeni Irni Wahyuni Istianingsih Sastrodiharjo, Istianingsih Kusumawati, Retno Ryani M. Anas Mega Arum Muhamad Arifin Muhammad Saefi Mubarok Mutiara, Rini Pamungkas, Giantoro Rahmat Taufik Rahmat, Ariawan Ratih Nur’aini Ratu Anggi Triani Riyanto, Indar Rosye Rosaria Zaena Roza Mulyadi Rusminah, Dhini Shinta Octavianti Syifa Nurkhalishah Tanti Widia Nurdiani Vio Puspita Sari Willy Nurhayadi Willy Nurhayadi Yeni Andriyani, Yeni