Article Per Year (5 Year)
p-Index From 2021 - 2026
5.022
P-Index
This Author published in this journals
All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis BALANCE Jurnal Akuntansi dan Bisnis Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi JIMAKUKERTA Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Yudi Partama Putra
Universitas Muhammadiyah Bengkulu
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

Published : 35 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 35 Documents
Search

 1   2   3   4 
PENINGKATAN KEMAMPUAN APRESIASI SASTRA MELALUI PENGAJARAN PUISI DI SMP MUHAMMADIYAH BOARDING SCHOOL ARGA MAKMUR Ronaldo, Ronaldo; Putra, Yudi Partama; Mahdijaya, Mahdijaya
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 3 No. 1 (2025): Februari
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v3i1.1357

Abstract

Kegiatan pembelajaran puisi ini bertujuan untuk mengatasi masalah kurangnya pemahaman siswa dalam membaca puisi dengan baik. Metode yang digunakan adalah metode demonstrasi, di mana guru menunjukkan cara membaca puisi yang tepat dengan fokus pada intonasi, ekspresi, dan penjiwaan. Siswa kemudian diberikan kesempatan untuk mempraktikkan teknik yang telah diajarkan setelah menyaksikan contoh langsung dari guru. Hasil dari kegiatan ini menunjukkan peningkatan signifikan dalam kemampuan siswa untuk mengidentifikasi unsur-unsur puisi dan menyampaikan pesan moral yang terkandung. Meskipun demikian, beberapa siswa masih mengalami kendala dalam rasa percaya diri saat tampil di depan kelas. Kesimpulan dari kegiatan ini menekankan pentingnya pengembangan program yang lebih beragam dan kolaboratif, serta perlunya evaluasi rutin untuk meningkatkan efektivitas pembelajaran. Diharapkan, kegiatan ini tidak hanya meningkatkan keterampilan sastra siswa tetapi juga memperdalam apresiasi mereka terhadap karya sastra.
PEMBELAJARAN BAHASA INDONESIA MELALUI METODE DISKUSI BAGI SISWA KELAS VIII DI SMPN NEGERI 10 BENGKULU UTARA Saputra, Jawai; Putra, Yudi Partama; Mahdijaya, Mahdijaya
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 3 No. 1 (2025): Februari
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v3i1.1379

Abstract

Kegiatan dengan tema Pengenalan Komputer untuk Siswa Sekolah Dasar dilaksanakan di SMP Negeri 10 Bengkulu Utara dengan tujuan meningkatkan literasi digital bagi siswa kelas VII B. Metode yang digunakan adalah kualitatif dengan pendekatan penyuluhan melalui ceramah, diskusi, poster, dan praktik langsung. Kegiatan ini diawali dengan audiensi bersama kepala sekolah, dilanjutkan dengan penyuluhan berbasis multimedia mengenai dasar-dasar penggunaan komputer, termasuk aplikasi Microsoft Word dan PowerPoint. Evaluasi dilakukan untuk menilai efektivitas program dalam meningkatkan pemahaman siswa. Hasil kegiatan menunjukkan antusiasme peserta yang tinggi meskipun terdapat tantangan dalam menjaga kondusivitas kelas. Program ini diharapkan dapat memberikan manfaat bagi siswa dalam mendukung proses pembelajaran mereka serta menjadi evaluasi untuk kegiatan serupa di masa mendatang. Kata Kunci : Literasi Digital, Pengenalan Komputer, Metode Diskusi
PENGARUH TARIF PAJAK EFEKTIF, TUNNELING INCENTIVE, MEKANISME BONUS, DAN EXCHANGE RATE TERHADAP TRANSFER PRICING ( STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2022) Yudi Partama Putra; Kusuma Putri, Novita
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i1.6766

Abstract

This study aims to analyze the influence of bonus mechanisms, taxes, tunneling incentives, exchange rates, and company size on transfer pricing practices in manufacturing companies listed on the Indonesia Stock Exchange for the 2020–2022 period. The research method used is a quantitative method with a logistic regression approach, where the sample was determined through purposive sampling of 47 companies that met the criteria. The results show that the variables of bonus mechanisms, taxes, and tunneling incentives have a significant effect on transfer pricing practices, while exchange rates and company size have no significant effect. The conclusion of this study is that managerial incentives and fiscal pressure play an important role in encouraging companies to practice transfer pricing, while exchange rate fluctuations and company scale are not dominant factors. Keywords: Transfer Pricing, Bonus Mechanisms, Taxes, Tunneling Incentives, Exchange Rates
PENGARUH NILAI PERUSAHAAN, LEVERAGE DAN FINANCIAL DISTRESS TERHADAP KEPUTUSAN HEDGING STUDI KASUS PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2019-2022 Ahmad Pati Hulmubin; Furqonti Ranidiah; Yudi Partama Putra; Diah Khairiyah
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i1.6773

Abstract

financial distress on hedging decisions in mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2022 period. The method used is a quantitative approach with logistic regression analysis techniques. The sample consisted of 45 companies selected using a purposive sampling method. The independent variables studied include firm value (Market to Book Value), leverage (Debt to Equity Ratio), and financial distress (Altman Z-Score), while the dependent variable is the hedging decision measured using a dummy. The results show that firm value has a positive and significant effect on hedging decisions, while leverage and financial distress have a negative and significant effect. Simultaneously, these three variables have a significant influence on hedging decisions. However, the ability of these three variables to explain hedging decisions is only 7.8%, the rest is influenced by other factors outside the research model. Keywords: Firm Value, Leverage, Financial Distress, Hedging Decisions, Logistic Regression
PENGARUH FAKTOR MAKRO EKONOMI TERHADAP INDEKS HARGA SAHAM GABUNGAN (STUDI KASUS DI BURSA EFEK INDONESIA PERIODE JANUARI 2020 HINGGA DESEMBER 2023) Asmarita, Sri; Mirra Sriwahyuni; Yudi Partama Putra
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i1.6865

Abstract

The aim of this research is to determine how macroeconomic factors affect the composite stock price index (case study on the Indonesia Stock Exchange for the period Januari 2020 to Desember 20203). The background of this research focuses on the composite stock price index on the Indonesia Stock Exchange. The data analysis technique used is multiple linear regression with SPSS 22. The results of the study show that based on the t-test result for the inflation variable, the significance is 0.739, which means greater than 0.05. Thus, it can be concluded that the inflation variable does not affect the IHSG. For the t-test result of the interest rate variable, the significance value is 0.340, which means it is greater than 0.05. It can be concluded that the interest rate variable does not significantly affect on the IHSG. For the t-test results of the exchange rate variable, the significance is 0.000, it can be concluded that the exchange rate variable significantly affects the IHSG. Keywords: Composite Stock Price Index, Inflation, Interest Rate, Exchange Rate
PENGARUH FINANCIAL DISTRESS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI: (Studi Kasus Pada Perusahaan Manufaktur Sektor Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Sri Wulan Pertiwi; Nensi Yuniarti. Zs; Furqonti Ranidiah; Yudi Partama Putra; Chairul Suhendra
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 2 (2023): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i2.1655

Abstract

This study aims to determine the effect of financial distress, leverage, and company size on accounting conservatism in manufacturing companies in the food and beverage industry sector which are listed on the Indonesia Stock Exchange in 2019-2021. This study uses secondary data in the form of industrial (company) financial reports for the food and beverage sector for 2019-2021. The study used the purposive sampling method, with the number of companies 25 x 3 years of research and a total sample of 75. The statistical method used was SPSS multiple linear regression with hypothesis testing, partial t statistical test, simultaneous f test and test of the coefficient of determination. The results of this study indicate that: based on the results of the t test for the variable financial distress (X1_FD) it has a significance of 0.155, which means that it is greater than 0.05, then H1 is rejected. Thus it can be concluded that the financial distress variable has no significant effect on accounting conservatism. The leverage variable (X2_LEV) has a significance of 0.000, which means it is smaller than 0.05, then H2 is accepted. Thus it can be concluded that the leverage variable (X2_LEV) has a significant effect on accounting conservatism. And the results of testing hypothesis 3 show that firm size (X3_UP) has no effect on accounting conservatism. This can be seen from the significance value of 0.491. The significance level is above 0.05, so it can be concluded that company size has no effect on accounting conservatism.
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, INVESTMENT OPPORTUNITY SET, CAPITAL INTENSITY DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI Yudi Partama Putra; Mela, Mela Tri Ramadannia; Yusmaniarti, Yusmaniarti; Ummul Khair
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

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

Abstract

This study aims to analyze the influence of managerial ownership, institutional ownership, investment opportunity set, capital intensity, and profitability on accounting conservatism in consumer goods manufacturing companies listed on the Indonesia Stock Exchange for the 2018–2022 period. This study uses a quantitative approach with secondary data in the form of annual financial reports. The study population includes all consumer goods manufacturing companies listed on the IDX, with purposive sampling method used to select the sample, resulting in 28 companies, or 140 observations. Data analysis was performed using multiple linear regression with the aid of SPSS. The results indicate that managerial ownership, institutional ownership, investment opportunity set, capital intensity, and profitability simultaneously have a significant effect on accounting conservatism. However, partially, managerial ownership, institutional ownership, investment opportunity set, and capital intensity do not significantly influence accounting conservatism, while profitability has a positive and significant effect. These findings indicate that corporate profit levels are the primary factor driving the application of accounting conservatism principles, while ownership mechanisms and investment characteristics have not been able to optimally influence conservatism policies in financial reporting. Keywords: Accounting Conservatism, Managerial Ownership, Institutional Ownership, Investment Opportunity Set, Profitability
The Influence Of Green Innovation And Environmental Disclosure On Company Value With Good Corporate Governance As Moderating Variable (Case Study On LQ-45 Companies Listed On The IDX In 2019-2023) Yudi Partama Putra; Alfina Melati Andaresta; Meiffa Herfianti
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.8954

Abstract

This study aims to determine the influence of Green Innovation and Environmental Disclosure on Company Value with Good Corporate Governance as Moderating Variable. The population in this study were LQ 45 companies listed on the Indonesia Stock Exchange for the period 2019-2023 totaling 45 companies. The number of samples in this study were 23 companies determined through purposive sampling. The method used is a quantitative method processed with the SPSS 26 application. The techniques and data analysis used are descriptive statistics, classical assumption tests and moderation regression analysis. The results of this study indicate that the Green Innovation variable has an effect on Company Value, and Environmental Disclosure has no effect on Company Value. Simultaneously, Green Innovation and Environmental Disclosure moderated by Good Corporate Governance have a significant effect on Firm Value.
The Influence of Tax Aggressiveness, Environmental Performance, Company Size on CSR Disclosure in Manufacturing Companies Listed on the IDX for the 2015-2021 Period Nadia Astianata; Yudi Partama Putra
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i2.1472

Abstract

his study aims to examine the effect of tax aggressiveness, environmental performance, company size and CSR disclosure in manufacturing companies for the 2015-2021 period. The population in this study are all manufacturing companies listed on the IDX in 2015-2021 and the samples used in this study were taken using a purposive sampling method. The samples in this study are annual reports and company financial reports starting from 2015-2021 consisting of 33 manufacturing companies that meet the criteria, and based on the research year period there are 231 samples. The data collection technique was through the website (www.idx.co.id) and the official website of each company that was sampled in the study. The data analysis used was descriptive statistical test, hypothesis testing and multiple linear analysis was processed using the SPSS 26.0 for Windows program. This study aims to determine how much influence tax aggressiveness, environmental performance and company size have on CSR disclosure in manufacturing companies listed on the IDX in 2015-2021. Based on the results of the research and discussion described in the previous chapter, the conclusions that can be drawn from this study are as follows: The results of this study indicate that tax aggressiveness has a significant effect on disclosure of corporate social responsibility (CSR), environmental performance has no significant effect on disclosure of corporate social responsibility (CSR), and company size has a significant effect on disclosure of corporate social responsibility (CSR).
Determinants Of The Level Of Corporate Risk Disclosure In Manufacturing Companiesyear 2017-2021 Destika Wulandari; Yudi Partama Putra
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1318

Abstract

This study aims to determine the effect of the Independent Board of Commissioners, External Auditor Quality, Competition, Company Size, Profitability and Leverage on Corporate Risk. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021, totaling 193 companies. While the sample obtained was 45 companies. The sampling technique used purposive sampling technique, the research method is quantitative method. The data analysis used in this study is multiple linear regression analysis processed using SPSS 26. The results showed that the independent board of commissioners has no effect on company risk, the quality of external auditors has no effect on company risk, competition has an influence on company risk, company size has an influence on risk, profitability has no effect on company risk, and leverage has an influence on company risk.
Co-Authors Ahmad Junaidi Ahmad Pati Hulmubin Alfina Melati Andaresta Asmarita, Sri Asri Riastuti Budi Astuti Chairul Suhendra Chairul Suhendra Destika Wulandari Diah Khairiyah Eduar Widyantoro Eti Arini Ety Arini Herfianti, Meiffa Intan Purnama Sari Kamelia Kuswanti Khairul Bahrun Kusuma Putri, Novita Mahdijaya, Mahdijaya - Mayangsari, Sendi Mela, Mela Tri Ramadannia Melki Mirra Sriwahyuni Mirra Sriwahyuni Nadia Anisah fauziah Nadia Astianata Nensi Yuniarti Nensi Yuniarti. Zs Nensi Yuniarti. Zs Pertiwi, Sri Wulan Popi Putri Prananda Ranidiah, Furqonti Rati Lestiani Reka Novianti Reka Sintia Retno Triono Ronaldo, Ronaldo Sakinah, Zevira Saputra, Jawai Setiorini, Hesti Sri Wulan Pertiwi Sumarlan, Ahmad Tekad Adi Subroto Tiara Sanika Putri Triono, Retno Ummul Khair Vina Gracenia Wahyuni, Mirra Sri Yanesti Oktania Yuniarti Zs, Nensi