Article Per Year (5 Year)
p-Index From 2021 - 2026
0.702
P-Index
This Author published in this journals
All Journal Journal of Accounting and Finance Management (JAFM) IIJSE Dinasti Accounting Review
Hadi Pramono
Universitas Muhammadiyah Purwokerto, Purwokerto, Indonesia
Economics, Econometrics & Finance

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Pengaruh Kualitas Sumber Daya Manusia, Ukuran Usaha dan Sosialisasi SAK EMKM Terhadap Penyusunan Laporan Keuangan Berdasarkan SAK EMKM di Kabupaten Banyumas Marcela Anggi Puspitasari; Dwi Winarni; Bima Cinintya Pratama; Hadi Pramono
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2942

Abstract

Rendahnya akuntabilitas keuangan pada UMKM di Kabupaten Banyumas menjadi tantangan utama, di mana pertumbuhan jumlah usaha tidak dibarengi dengan kepatuhan penyusunan laporan keuangan sesuai standar. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas sumber daya manusia, ukuran usaha dan sosialisasi SAK EMKM terhadap penyusunan laporan keuangan berdasarkan SAK EMKM pada UMKM anggota Aspikmas. Menggunakan pendekatan kuantitatif, data primer dikumpulkan dari 71 sampel pemilik UMKM melalui kuesioner dan dianalisis menggunakan SmartPls. Hasil penelitian menunjukan bahwa kualitas sumber daya manusia dan sosialisasi SAK EMKM berpengaruh positif terhadap penyusunsn laporan keuangan sesuai standar. Sebaliknya, ukuran usaha tidak memiliki pengaruh terhadap penyusunan laporan keuangan tersebut. Kontribusi penelitian ini menegaskan bahwa upaya peningkatan kepatuhan penyusunan laporan keuagan UMKM lebih efektif dicapai melalui penguatan kompetensi internal dan intervensi eksternal yang strategis daripada sekedar mempertimbangkan skala operasional usaha. Implikasi kebijakan menyarankan transformasi dari sekedar sosialisasi menjadi asistensi teknis berkelanjutan oleh pemerintah daerah.
The Effect of SDG Disclosure, Intellectual Capital, and Institutional Ownership on Financial Performance in Energy Companies Listed on the Indonesia Stock Exchange in 2022–2023 Yusdian Dwi Aisyah; Nur Isna Inayati; Hadi Pramono; Edi Joko Setyadi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9513

Abstract

This study aims to determine the effect of disclosure of Sustainable Development Goals (SDGs), Intellectual Capital (IC), and Institutional Ownership on the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2022-2023. This study uses a quantitative method with a sample size of 140 observations obtained from companies' annual reports and sustainability reports. Data analysis in this study was conducted using Stata. The content of the analysis is subject to the author. Intellectual Capital reflects the efficiency and knowledge capacity of companies that utilize their intellectual capital well and tend to be more innovative, a condition that can increase added value for companies. Institutional ownership was chosen to describe corporate governance because investors have greater ability and interest in supervising management, so that corporate decision-making is expected to be more focused. Financial performance in this study was measured using ROA, as it can show how effectively a company manages its assets to generate profits. The results of this study show that the SDGs variable has a positive effect on financial performance, intellectual capital has no effect on financial performance, and institutional ownership also has no effect on financial performance
Determinant of Taxation Career Choice Among Student at Muhammadiyah University of Purwokerto Naufal Rasyid; Ani Kusbandiyah; Hadi Pramono; Tiara Pandansari
Dinasti Accounting Review Vol. 4 No. 1 (2026): Dinasti Accounting Review (July - August 2026)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v4i1.3648

Abstract

The growing number of taxpayers in Indonesia, without a proportional increase in taxation personnel, has increased the demand for taxation professionals and the relevance of taxation as a career choice for university students. However, students’ decisions to pursue careers in taxation are influenced by various factors that require further investigation. This study examines the effects of student perceptions, motivation, interest, and taxation knowledge on taxation career choices among students of the Faculty of Economics and Business at Universitas Muhammadiyah Purwokerto. Using a quantitative approach, primary data were collected through questionnaires from 222 active Accounting and Management students who had taken or were currently taking taxation courses. Data were analyzed using Partial Least Squares Structural Equation Modeling. This study provides empirical evidence on factors influencing taxation career choices in higher education. The results show that student perceptions, motivation, and interest have a positive and significant effect on taxation career choices, whereas taxation knowledge has no significant effect. These findings indicate that psychological factors are more influential than taxation knowledge in shaping students’ career preferences. Therefore, universities and taxation institutions should strengthen programs that enhance students’ perceptions, motivation, and interest in taxation-related careers. Future research should include additional variables and broader research settings to provide a more comprehensive understanding of taxation career choices.
Pengaruh Environmental, Social and Governance dan Profitabilitas Terhadap Nilai Perusahaan dengan Kepemilikan Institusional sebagai Moderasi Alyaa Malsa Ameliana; Hadi Pramono; Iwan Fakhruddin; Nur Isna Inayati
Dinasti Accounting Review Vol. 4 No. 1 (2026): Dinasti Accounting Review (July - August 2026)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v4i1.3779

Abstract

Penerapan ESG semakin menjadi perhatian perusahaan karena tingginya tuntutan terhadap praktik bisnis yang berkelanjutan. Meskipun demikian, hasil studi terdahulu masih menunjukkan inkonsistensi temuan dan umumnya mengkaji ESG serta profitabilitas secara terpisah. Selain itu, penelitian mengenai peranan kepemilikan institusional sebagai moderator hubungan ESG, profitabilitas, dan nilai perusahaan, terutama pada sektor energi belum dieksplorasi secara memadai. Studi ini bertujuan menguji keterkaitan ESG dan profitabilitas terhadap nilai perusahaan dengan kepemilikan institusional dalam memoderasi perusahaan sektor energi yang tercatat di Bursa Efek Indonesia tahun 2019-2023. Metode kuantitatif diterapkan berdasarkan data yang bersumber pada laporan keuangan tahunan. Sampel didapat dengan metode purposive sampling memperoleh 165 observasi. Analisi data dilakukan melalui SPSS 27. Berdasarkan hasil regresi linear berganda, ESG tidak menunjukkan pengaruh terhadap nilai perusahaan, profitabilitas dan leverage memberikan pengaruh positif terhadap nilai perusahaan, sementara ukuran perusahaan berpengaruh negatif. Hasil Moderated Regression Analysis menunjukkan kepemilikan institusional turut memperkuat ESG serta profitabilitas terhadap nilai perusahaan. Temuan tersebut menghasilkan kontribusi empiris terkait peran kepemilikan institusional pada keterkaitan ESG, profitabilitas, dan nilai perusahaan serta dapat dijadikan acuan oleh perusahaan dan investor ketika menerapkan praktik tata kelola dan keberlanjutan guna meningkatkan nilai perusahaan.
Co-Authors Alyaa Malsa Ameliana Ani Kusbandiyah Bima Cinintya Pratama Dwi Winarni Edi Joko Setyadi Iwan Fakhruddin Marcela Anggi Puspitasari Naufal Rasyid Nur Isna Inayati Tiara Pandansari Yusdian Dwi Aisyah