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All Journal Jurnal Administrasi dan Kebijakan Publik Jurnal Darma Agung Jurnal Ekonomi Jurnal Info Sains : Informatika dan Sains TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT Journal AK-99
Eka, Andi Primafira Bumandava
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences

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Pengaruh Aktiva Pajak Tangguhan Dan Kewajiban Pajak Tangguhan Terhadap Laba Komersial Pada PT Tower Bersama Infrastruktur Tbk. Eka, Andi Primafira Bumandava; Cristie, Atikah
JURNAL ADMINISTRASI DAN KEBIJAKAN PUBLIK Vol 7 No 2 (2017): JURNAL ADMINISTRASI DAN KEBIJAKAN PUBLIK
Publisher : Program Studi Ilmu Administrasi Negara, Fakultas Ilmu Sosial dan Ilmu Politik Universitas Islam '45 (UNISMA) Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/akp.v7i2.605

Abstract

Penelitian ini dibuat oleh Andi Primafira Bumandava Eka dan Atika Christie Magdalena pada bulan September 2017 dengan judul “Pengaruh Aktiva Pajak Tangguhan dan Kewajiban Pajak Tangguhan Terhadap Laba Komersial pada PT. Tower Bersama Infrastruktur Tbk”. Tujuan penelitian ini adalah untuk memperoleh informasi hasil kajian mengenai adanya pengaruh dan seberapa besar pengaruhnya aktiva pajak tangguhan dna kewajiban pajak tangguhan terhadap laba komersial pada PT. Tower Bersama Infrastruktur Tbk, baik secara parsial maupun secara simultan. Penelitian ini menggunakan metode deskriptif kuantitatif dan dianalisa menggunakan teknik analisa regresi sederhana, analisa regresi berganda, koefisien korelasi, uji t, uji f, dan koefisien determinasi.Dengan operasional variable , terdiri dari variable dependen atau terikat (Y), adalah laba komersial , dan variable bebas (X1) adalah aktiva pajak tangguhan dan variable independen atau bebas (X2) adalah kewajiban pajak tangguhan . Hasil dari penelitian ini adalah koefisien korelasi yang dapat dilihat bahwa antara variabel independent dan dependent sebesar 0,241 menunjukan korelasi yang terjadi antara variabel aktiva pajak tangguhan dan kewajiban pajak tangguhan dengan variabel laba komersial berada dalam kategori hubungan yang lemah ( 0,200 – 0,399). Hasil analisis regresi berganda yaitu : Y = 362.025,681 + 0,910 X1 + 0,303 X2 + e Kenaikan aktiva pajak tangguhan sebesar Rp.1 akan meningkatkan jumlah laba komersial sebesar Rp.0,910 Kenaikan kewajiban pajak tangguhan sebesar Rp.1 akan meningkatkan jumlah laba komersial sebesar Rp.0,303. Diketahui nilai determinasi (R square) sebesar 0,241 angka tersebut mengandung arti bahwa aktiva pajak tangguhan dan kewajiban pajak tangguhan berpengaruh terhadap laba komersial sebesar 24,1%, sedangkan sisanya 75,9% dipengaruhi oleh variabel lainnya.
INOVASI DALAM MANAJEMEN MODAL KERJA: ANALISIS PENGARUH STRATEGI PEMBAYARAN DIGITAL DAN MODEL SUPPLY CHAIN TERBARU Alfiana, Alfiana; Cakranegara, Pandu Adi; Eka, Andi Primafira Bumandava; Irdawati, Irdawati; Mere, Klemens
JURNAL DARMA AGUNG Vol 32 No 2 (2024): APRIL
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v32i2.4151

Abstract

Inovasi dalam manajemen modal kerja menjadi fokus utama dalam mendukung ketahanan dan efisiensi operasional perusahaan. Artikel ini bertujuan untuk menganalisis pengaruh strategi pembayaran digital dan model supply chain terbaru terhadap manajemen modal kerja. Pendekatan yang digunakan dalam artikel ini menggunakan literature review dari berbagai jurnal yang telah mengadopsi inovasi ini. Hasil kajian pada artikel ini menunjukkan bahwa implementasi strategi pembayaran digital memberikan kontribusi positif terhadap likuiditas perusahaan, mempercepat siklus pendapatan, dan mengurangi biaya administrasi. Selain itu, model supply chain terbaru juga memberikan dampak positif dengan meningkatkan efisiensi rantai pasok dan mengoptimalkan persediaan. Integrasi kedua inovasi ini mendorong perusahaan untuk lebih responsif terhadap perubahan pasar dan mengurangi risiko keterlambatan pembayaran. Temuan ini memberikan landasan bagi perusahaan untuk mengembangkan strategi manajemen modal kerja yang inovatif, mengintegrasikan pembayaran digital dan model supply chain terbaru guna meningkatkan kinerja operasional dan daya saing. Implikasi manajerial dari artikel ini menciptakan pemahaman lebih baik tentang bagaimana inovasi dapat diimplementasikan untuk mengelola modal kerja secara efektif dalam lingkungan bisnis yang terus berkembang.
Utilizing linear regression to forecast the stock price fluctuations of top-rated companies Eka, Andi Primafira Bumandava; Bakri, Asri Ady; Yuliyani, Leny
Jurnal Info Sains : Informatika dan Sains Vol. 14 No. 01 (2024): Informatika dan Sains , Edition March 2024
Publisher : SEAN Institute

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Abstract

The purpose of this study is to use linear regression to forecast the closing stock price of the top 10 issuers from the LQ45 Index. When it is appropriate to purchase or sell the stock, it is determined by comparing the forecasted close price with the actual stock price. The relationship between independent factors (such past stock prices) and dependent variables (stock prices) is modelled using the linear regression approach. The prediction error rate is then calculated by comparing the expected and actual outcomes using the Root Mean Square Error (RMSE). It is evident from the data that the close stock price's anticipated growth does not consistently rise each month. For this reason, this prediction is crucial in assisting investors in their decision-making. It makes sense to sell the stock if the estimated growth of its closing price is expected to climb; conversely, if the projection is expected to fall, it makes sense to purchase the stock. According to the test findings, the linear regression model is capable of producing precise predictions that help investors decide what to buy on the Indonesian stock market.
Efficient Cooperative Financial Management: Training on Transparent Financial Reporting Putri, PA Andiena Nindya; Sugianto, Sugianto; Eka, Andi Primafira Bumandava; Susanto, Edy; Siddiqa, Heidi
TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT Vol 4, No 3 (2024): Desember
Publisher : UNIVERSITAS MUHAMMADIYAH MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/transformasi.v4i3.27687

Abstract

Efficient financial management is a key factor in the success of cooperatives. This study aims to evaluate the effectiveness of training in preparing transparent financial statements for cooperative members. The method employed in this research is Community Service (PKM), focusing on providing a comprehensive understanding of basic accounting principles, techniques for preparing financial reports, and the importance of transparency in financial management. Through this training program, participants are expected to enhance their skills in creating accurate and accountable financial statements while understanding the impact of transparency on member trust. The results of the activity indicate a significant improvement in participants' abilities to prepare financial reports and increase transparency, which in turn contributes to better cooperative management.
Optimizing Digital Applications For MSMEs In Operational Efficiency And Encouraging The Acceleration Of The Digital Economy Eka, Andi Primafira Bumandava; Sari , Sarlina; Sutono, Sutono; Tamzil , Fachmi; Anggraeni , Dewi
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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Abstract

In the digital economy era, the application of information and communication technology is the main support for MSMEs to improve operational efficiency. This study uses a systematic literature review method to review and analyze literature related to the adoption of digital technology in MSMEs. The results show that digital applications such as inventory management systems, e-commerce platforms, digital marketing tools, and financial applications can significantly improve the operational efficiency of MSMEs. However, the adoption of these technologies still faces barriers such as limited resources, lack of technical knowledge, and minimal infrastructure support. To encourage the adoption of digital technology, it is necessary to improve digital literacy, financial support, and strengthen infrastructure. Case studies show the success of MSMEs that have adopted digital technology in increasing sales and operational efficiency. This research provides practical recommendations for MSMEs, government, and other stakeholders in supporting MSME digitalization, which in turn is expected to contribute to the acceleration of the digital economy in Indonesia.
BEHAVIORAL CONCEPTS IN FINANCIAL REPORTING: A LITERATURE REVIEW Suwandi, Suwandi; Lambyombar, Yustinus; Eka, Andi Primafira Bumandava
Journal AK-99 Vol. 5 No. 2 (2025): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v5i2.4109

Abstract

Accounting practices in various companies still show behavior that violates ethics and financial fraud that harms stakeholders. This literature review research aims to examine behavioral accounting practices in financial reporting. The data collection method was carried out by searching for research journal articles according to the topic through Google Scholar searches. The collected data was then analyzed using content analysis techniques with stages of data extraction, data summarization, coding, and discussion and drawing conclusions. This study suggests that ethical management behavior in financial reporting can increase transparency, trust, and the long-term value of the company, while information disclosure and management of conflicts of interest encourage accountability, growth opportunities, and a reputation for professionalism. On the other hand, profit regulation can reduce trust, credibility and create unhealthy competitive pressure for the company. Following up on the results of this study, it is important to strengthen ethical practices in financial reporting, increase information transparency, manage conflicts of interest carefully to build trust, credibility, and minimize the risk of negative impacts on the company's reputation.
BEHIND RISK DISCLOSURE: A STUDY OF INFLUENCING FACTORS Suwandi, Suwandi; Lambyombar, Yustinus; Eka, Andi Primafira Bumandava
Journal AK-99 Vol. 5 No. 2 (2025): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v5i2.4113

Abstract

Risk disclosure in financial reporting remains suboptimal in several large companies in Indonesia, which can hinder stakeholders’ ability to make informed decisions. This study aims to measure the effect of institutional ownership, independent boards of commissioners, and managerial ownership on risk disclosure in food and beverage companies listed on the Indonesian capital market during the 2019–2024 period. Using a causal research design, this study employed purposive sampling, resulting in 16 companies and 96 observational data points. Multiple linear regression analysis was conducted to examine the relationships among variables, supported by classical assumption tests to ensure data validity. The empirical findings indicate that institutional ownership, independent boards of commissioners, and managerial ownership each have a positive and significant effect on risk disclosure. These results demonstrate that companies with stronger governance structures tend to disclose risks more transparently to meet stakeholder expectations. The findings highlight the importance of strengthening governance mechanisms to improve transparency and enhance stakeholder trust. Practically, the study underscores the need for regulators to develop stricter risk disclosure guidelines tailored to the characteristics of the food and beverage industry. Furthermore, companies are encouraged to enhance oversight roles and align their governance practices with improved risk reporting standards to support long-term sustainability.
Co-Authors Alfiana Alfiana Anggraeni , Dewi Bakri, Asri Ady Cakranegara, Pandu Adi Cristie, Atikah edy susanto Irdawati Irdawati Klemens Mere Lambyombar, Yustinus PA Andiena Nindya Putri Sari , Sarlina Siddiqa, Heidi Sugianto Sugianto Sutono Sutono Suwandi Suwandi Tamzil , Fachmi Yuliyani, Leny