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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) Primanomics : Jurnal Ekonomi & Bisnis Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Finansial Indonesia JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Jurnal Ilmiah Akuntansi dan Bisnis Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Bina Akuntansi Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Indonesian Journal of Society Engagement (IJSE) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) PEDAGOGI: Jurnal Ilmiah Pendidikan Jurnal Abdi Mandala Jurnal Ilmu Manajemen & Ekonomika Jurnal Manajemen, Akuntansi, Ekonomi Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Media Ilmiah Akuntansi Paradoks : Jurnal Ilmu Ekonomi INQUISITIVE: International Journal of Eonomic Kajian Akuntansi Jurnal Akuntansi Atestasi : Jurnal Ilmiah Akuntansi
Randy Kuswanto
Accounting Program, Wiyatamandala School Of Business, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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DAMPAK RISIKO PANDEMI DAN FAKTOR UTANG TERHADAP RETURN AWAL SAHAM IPO PADA TAHUN 2020 Kuswanto, Randy
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (467.21 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.837

Abstract

This study aims to obtain empirical evidence about the effect of pandemic risk and debt factors on stock’s initial return. Prior studies suggested initial return is influenced by multiple determinants. This study combines debt disclosures, debt retirement ratio and pandemic risk as a model to be analyzed and captured theirs impact on initial public offering return. The population in this study is all new public listed companies in Indonesia Stock Exchange in 2020. Purposive sampling is used as a sampling method to collect 48 samples. This study generates multiple linear regression method to test the hypotheses. The result of this study shows only pandemic risk has statistically significant influence on initial return. Firm who stated COVID-19 pandemic as a risk factor to its prospectus tend to lower their initial return by -13,5%. As a final result, this study provides empirical evidence that pandemic factor can be significant variable to be considered especially for capital market study during COVID-19 pandemic period.
PERAN MBKM INTERNAL DALAM MENJEMBATANI KESENJANGAN KURIKULUM TERHADAP KEBUTUHAN INDUSTRI: STUDI KASUS PROGRAM MBKM DI STIE WIYATAMANDALA Angelita, Angelita; Kuswanto, Randy
Pedagogi: Jurnal Ilmiah Pendidikan Vol 11 No 1 (2025): Pedagogi: Jurnal Ilmiah Pendidikan
Publisher : FKIP Universitas Al Washliyah Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47662/pedagogi.v11i1.945

Abstract

This study aims to explore the perceptions of STIE Wiyatamandala final students on the influence of the internal MBKM program, Wiyatadharma in bridging the gap in curriculum suitability to industry needs. This study applied a quantitative data-based approach of moderated regression analysis. Potential respondents in this study reached all final year students of STIE Wiyatamandala with a total sample of 65 students. The steps in data collection in this study used an online questionnaire. The test results prove: (1) the relationship between curriculum suitability, the role of internal MBKM, and their interaction on the dependent variable is not statistically significant. (2) the direct effect of curriculum suitability on the dependent variable is very weak and insignificant. (3) the effect of internal MBKM role on the dependent variable is very small and statistically insignificant. (4) the moderating effect of the role of internal MBKM on the relationship between curriculum suitability and industry needs is not significant. This research data indicates that the relationship between variables in this model is not strong, so it requires further review. Efforts that can be made include re-testing data quality, identifying other potential variables that might moderate the relationship, or exploring other more complex analytical approaches to understand variable relationships
Edukasi Pembukuan Sederhana Bagi UMKM Mitra Bumdes Medal Rahayu Desa Ambit Situraja Sumedang Kuswanto, Randy; Breliastiti, Ririn; Lukman, Hendro; Marundha, Amor; Wahyudi, Slamet
Jurnal Abdi Mandala Vol. 3 No. 1 (2024): Jurnal Abdi Mandala Volume 3 Nomor 1 April Tahun 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jam.v3i1.564

Abstract

Kegiatan ini bertujuan untuk menekankan pentingnya literasi akuntansi bagi Usaha Mikro, Kecil, dan Menengah (UMKM) dalam meningkatkan kemampuan manajemen keuangan pada UMKM setempat. Program pengabdian ini berfokus untuk memberikan pelatihan akuntansi kepada 31 UMKM yang dikelola oleh BUMDES Medal Rahayu di Desa Ambit Situraja, Kabupaten Sumedang. Dilaksanakan pada tanggal 8-9 Desember 2023, program ini bertujuan untuk memberdayakan UMKM dengan memberikan keterampilan dan pengetahuan akuntansi dasar. Melalui lokakarya interaktif dan demonstrasi praktis, peserta mendapatkan wawasan tentang prinsip dasar akuntansi, teknik pencatatan, dan penyusunan laporan keuangan. Program ini menekankan pentingnya menjaga catatan keuangan yang akurat, memungkinkan UMKM untuk membuat keputusan yang berdasarkan informasi, memenuhi persyaratan pajak, dan meningkatkan kinerja bisnis mereka secara keseluruhan.
Peran Kinerja Keuangan, Price to Book Value, dan Pandemi Covid-19 terhadap Kebijakan Dividen : Studi pada Perusahaan dengan Dividen Tinggi Sebelum dan Sesudah Pandemi COVID-19 Tannama, Setyo; Kuswanto, Randy
Media Ilmiah Akuntansi Vol. 12 No. 2 (2024): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v12i2.50

Abstract

Tujuan dari penelitian ini adalah untuk menilai dampak Return on Equity (ROE), pertumbuhan penjualan, Price to book value (PBV) periode sebelumnya, dan wabah Covid-19 terhadap kebijakan dividen pada perusahaan yang terdaftar dalam indeks IDX High Dividend 20. Data yang digunakan dalam penelitian ini merupakan data sekunder yang diperoleh dari laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia, dengan rentang waktu dari tahun 2019 sampai dengan tahun 2022. Metode analisis regresi panel digunakan untuk menilai dampak variabel independen terhadap kebijakan dividen. Hasil penelitian menunjukkan bahwa return on equity (ROE), price to book value (PBV) dari periode sebelumnya, dan dampak wabah covid-19 tidak berpengaruh terhadap kebijakan dividen perusahaan-perusahaan yang terdaftar di IDX High Dividend 20. Namun demikian, peningkatan pendapatan berdampak pada kebijakan pembayaran dividen perusahaan. Temuan ini memberikan wawasan yang berharga bagi para manajer keuangan dan investor dalam memahami faktor-faktor penentu yang mempengaruhi kebijakan dividen perusahaan, terutama di tengah ketidakpastian ekonomi akibat wabah Covid-19. Implikasi praktis dari penelitian ini dapat membantu perusahaan mengembangkan rencana dividen yang lebih sesuai untuk beradaptasi dan merespons perubahan lingkungan bisnis yang dinamis.
COMPARISON OF THE FINANCIAL PERFORMANCE OF DIGITAL BANKS AND CONVENTIONAL BANKS USING THE CAMELS METHOD Lius Dionosius; Randy Kuswanto
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i3.14721

Abstract

This study aims to compare the financial performance of digital banks and conventional banks in Indonesia using the CAMELS method. A quantitative descriptive design with a pair-matching sample approach was employed. Ten banks (5 digital banks and 5 conventional banks) were selected based on asset equivalence in 2023. Secondary data from financial statements were analyzed using Mann-Whitney U and Wilcoxon statistical tests. The results reveal significant differences in financial performance between digital banks and conventional banks (p < 0.05). Conventional banks recorded higher averages in Capital Adequacy Ratio (CAR) and Return on Assets (ROA), reflecting better operational efficiency and financial stability. In contrast, digital banks exhibited higher operational costs (BOPO) and negative profitability, indicating challenges in managing operational efficiency. CAMELS scores demonstrated fluctuations in digital banks, whereas conventional banks showed greater stability over the 2020–2023 period. In-depth analysis suggests that digital banks face higher operational risks due to intensive technological transformation, despite their significant potential for long-term service efficiency. Meanwhile, conventional banks with established business models excel in risk management and operational stability. This research contributes to banking literature by highlighting the importance of risk management strategies and operational efficiency tailored to the unique characteristics of each bank type.
Profitability, Capital Intensity, Leverage, And Tax Avoidance: Firm Size As A Moderating Variable Adirianto; Randy Kuswanto
Jurnal Akuntansi Vol. 15 No. 2 (2025): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.15.2.81-94

Abstract

This research investigates how profitability, capital intensity, and leverage influence tax avoidance practices, while also assessing whether firm size moderates these relationships. The research focuses on consumer goods companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. This research adopts a quantitative approach with a causal-comparative research design. A purposive sampling method was used to select 120 panel data observations from 30 companies out of 63 consumer goods firms. With the help of SPSS version 22, the data were analyzed using multiple linear regression analysis and moderated regression analysis, preceded by descriptive statistical tests and classical assumption tests. The results revealed that profitability, capital intensity, and leverage together significantly influence tax avoidance, as indicated by a significance level of 0.046. Partially, only leverage shows a significant positive impact on tax avoidance, with a coefficient of 0.045 and a significance level of 0.027, whereas profitability and capital intensity do not demonstrate a meaningful effect. These findings confirm that companies with high levels of debt use interest expense as a tax shield to reduce tax liabilities. In addition, the results also show that firm size cannot moderate the effect of profitability, capital intensity, and leverage on tax avoidance.
Pendampingan Mewujudkan Kesadaran Wajib Pajak Bagi Penggiat UMKM Desa Gede Pangrango Kecamatan Kadudampit, Sukabumi Widiastuti, Ni Putu Eka; Idawati, Wiwi; Masri, Indah; Susilawati, Susilawati; Nuryati, Tutty; Khasanah, Uswatun; Saprudin, Saprudin; Kuswanto, Randy; Adrian Muluk, Muhammad; Kurniawan, Budi
Indonesian Journal of Society Engagement Vol. 6 No. 1: April 2025
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/ijse.v6i1.178

Abstract

This community service project conducted by the Jakarta area accounting lecturer forum team aims to increase tax awareness among Micro, Small, and Medium Enterprise (MSME) owners in the Gede Pangrango Tourism Village. The project conducted workshops, provided individual tax assistance, and advocated for policy changes. As a result, there is potential for a significant increase in tax awareness, improved tax compliance, and increased tax revenue following these activities. The project successfully established a sustainable tax education program for MSME owners in Gede Pangrango Village with several contributions, including: (1) increased tax knowledge and compliance; (2) empowerment of MSMEs; (3) improved quality of financial statements; (4) increased competitiveness of MSMEs, and (5) appreciation from the local government for the role of academics in assisting MSME owners to understand tax obligations.
KEY AUDIT MATTERS IN PRACTICE: AN EMPIRICAL STUDY OF AUDITOR REPORTING IN INDONESIA Angelita, Angelita; Randy Kuswanto
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.7178

Abstract

This study aims to explore and analyze the practice of KAM disclosure by auditors in Indonesia and identify whether there are certain patterns or trends in KAM disclosure based on the characteristics of the company, auditor, or industry concerned. This study uses descriptive analysis method with a total sample of 1,664 observations. The main source of information of this study is secondary data obtained from audit reports that have been published by IDX listed companies in 2022 and 2023. The test results prove: First, the main topics of auditor concern remain consistent, namely revenue recognition, receivables, and fixed assets. Second, there is an increase in standardization towards more transparent audit reporting. Third, there is an observable pattern in the distribution of auditor. This research data still does not explore more deeply how auditors disclose KAM, so further research is needed. Efforts that can be made include in-depth interviews with auditors at various KAPs, analyzing KAM disclosure based on KAP size, or assessing more deeply the effectiveness of KAM disclosure policies and their impact on overall audit quality.
POTENTIAL STOCK PRICE TREND PREDICTION USING GENERATIVE AI MODEL: (COMPARATIVE STUDY BASED ON FINANCIAL RATIO DATA AND HISTORICAL STOCK PRICES) Radjah, Lidia; Kuswanto, Randy
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.7190

Abstract

The rapid advancement of generative AI offers notable implications for investment decision-making, yet studies utilizing financial ratios to predict stock prices remain limited. This research aims to evaluate the potential of AI models ChatGPT, Gemini, Deepseek, and Claude in forecasting LQ45 stock price trends using financial ratios and historical data, while also testing the consistency of their predictions over time. Employing an experimental quantitative approach, this study analyzes predictions made by four AI models for 23 LQ45-listed companies during the 2021–2023 period. Robustness was assessed by administering identical prompts at two different times and analyzing the results using the Paired Sample t-Test. Accuracy was evaluated at two levels: trend prediction accuracy (Level 1) and price prediction error (Level 2). The findings reveal that while AI models show relatively stable performance in trend direction prediction, their accuracy varies across models. Forecasting exact stock prices remains challenging, indicating AI's current limitations as a fully reliable predictive tool.
The Impact of BI 7-Day Reverse Repo Rate Announcements on the IDX80 Index During 2023 to 2024 Riska Amelia; Randy Kuswanto
Journal of Business And Entrepreneurship Vol. 13 No. 1 (2025): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (May 2025 Edition)
Publisher : APPS Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/jobe.v13i1.517

Abstract

This study examined the impact of Bank Indonesia's 7-Day Reverse Repo Rate (BI-7DRR) change announcements on market reactions among companies listed in the IDX80 index during the 2023-2024 period. The research employs a total sampling method, encompassing all companies included in the IDX80 index throughout the study period. Secondary data were utilized, consisting of daily stock prices, trading volumes, and interest rate data obtained from the official websites of the Indonesia Stock Exchange (IDX) and Bank Indonesia (BI). Data collection was conducted through documentation methods, involving the downloading and recording of relevant data. Secondary data was collected and analyzed using SPSS 25 software through statistical methods. The data analysis process includes several stages: descriptive statistical analysis and wilcoxon signed ranks testing. The results indicate that abnormal returns show no statistically significant differences between pre- and post-announcement periods across all four events, trading volume activity presents a more nuanced pattern. Significant variations in trading volume emerge for the first and fourth events, suggesting heightened investor activity following these announcements. In contrast, the second and third events show no observable change in trading volume, indicating potentially different market perceptions or contextual factors influencing these particular announcements.
Co-Authors Adirianto Adrian Muluk, Muhammad Aliani, Deva Fitri Anabel, Belicia Angelita Angelita, Angelita Antonio Chandra, Ricky Breliastiti, Ririn Budi Kurniawan Defina Dionosius, Lius Eka Putra Jaya Halimah, Elsa Nur Henry, Juphiter Indah Masri Izabel, Thentyana lindah, lindah Lius Dionosius Lukman, Hendro Luzezyta, Natasya Marundha, Amor Marvin Hendrily Ni Putu Eka Widiastuti Nuryati, Tutty Radjah, Lidia Riska Amelia Saprudin Saprudin, Saprudin Sellyna, Sellyna Sembiring, Rinawati Slamet Wahyudi Steven Andrianus Susilawati, Susilawati Tambunan, Indah Meilani Pramesti Tannama, Setyo Temy Setiawan, Temy Winardi, Juan Christian Wiwi Idawati Yosua