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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Pengabdian Masyarakat Bhinneka Jurnal Pemberdayaan: Publikasi Hasil Pengabdian kepada Masyarakat (JPM ITTC ) Jurnal Nusa Akuntansi
Sudiyatmoko, Agus
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Public Health Social Sciences

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THE EFFECT OF INTELLECTUAL CAPITAL ON NON PERFORMING FINANCING AND IT’S IMPLICATION TOWARD FINANCIAL PERFORMANCE OF SHARIA COMMON BANKS Sudiyatmoko, Agus
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 1 No 3 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (116.21 KB)

Abstract

This research aim to find out the influence element Intellectual Capital through Non Performing Financing (NPF) as the intervening variable to the Financial Performance (ROA) of Islamic banks registered in the financial services authority. The research population is all Syaria commercial banking companies in 2011-2017 periods. The statistic method has been done by using descriptive statistic and path analysis. The result of the research on Intellectual  Capital element consisting of  VACA (Value Added Capital Employed), VAHU (Value Added Human Capital) dan STVA (Structural Capital Value Added) shows that VAHU has insignificant and negative influence to Non Performing Financing (NPF) and significant and positive influence to the Financial Performance (ROA). STVA has insignificant and negative influence to Non Performing Financing (NPF) and insignificant and positive influence to the Financial Performance (ROA). VACA has significant and negative influence to Non Performing Financing (NPF) and significant and positive influence to the Financial Performance (ROA). The result of the research shows the magnitude of the indirect influence of Intellectual  Capital through Non Performing Financing (NPF) to the Financial Performance (ROA) is smaller than the magnitude of direct influence Intellectual  Capital to the Financial Performance (ROA)
THE EFFECT OF INTELLECTUAL CAPITAL ON NON PERFORMING FINANCING AND IT’S IMPLICATION TOWARD FINANCIAL PERFORMANCE OF SHARIA COMMON BANKS Sudiyatmoko, Agus
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 1 No. 3 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v1i3.155

Abstract

This research aim to find out the influence element Intellectual Capital through Non Performing Financing (NPF) as the intervening variable to the Financial Performance (ROA) of Islamic banks registered in the financial services authority. The research population is all Syaria commercial banking companies in 2011-2017 periods. The statistic method has been done by using descriptive statistic and path analysis. The result of the research on Intellectual Capital element consisting of VACA (Value Added Capital Employed), VAHU (Value Added Human Capital) dan STVA (Structural Capital Value Added) shows that VAHU has insignificant and negative influence to Non Performing Financing (NPF) and significant and positive influence to the Financial Performance (ROA). STVA has insignificant and negative influence to Non Performing Financing (NPF) and insignificant and positive influence to the Financial Performance (ROA). VACA has significant and negative influence to Non Performing Financing (NPF) and significant and positive influence to the Financial Performance (ROA). The result of the research shows the magnitude of the indirect influence of Intellectual Capital through Non Performing Financing (NPF) to the Financial Performance (ROA) is smaller than the magnitude of direct influence Intellectual Capital to the Financial Performance (ROA)
Pengaruh Intensitas Persediaan dan Thin Capitalization terhadap Tingkat Agresivitas Pajak Perusahaan Sudiyatmoko, Agus; Ridwan, Muhamad; Syahputra, Andri
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 5 No. 1 (2025): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v5i1.1261

Abstract

This research aims to determine and prove the effect of Inventory Intensity and Thin Capitalization on Tax Aggressiveness in consumer goods sector companies listed in Jakarta Stock Exchange during the period 2019 to 2023. The sample used in this research was 7 companies listed on Jakarta Stock Exchange using purposive sampling technique. The data used in this research is secondary data in the form of financial reports from each company that has been sampled. The variables used in this research are Inventory Intensity (X1), Thin Capitalization (X2), and Tax Aggressiveness (Y). Analysis of the results of this study using the help of E views 12 software by analyzing descriptive statistics, model estimation tests, classical assumption tests, T statistical tests, F statistical tests, and determination coefficient tests.The results showed that partially Inventory Intensity, has no effect on Tax Aggressiveness and Thin Capitalization affects Tax Aggressiveness. As for together (simultaneously) Inventory Intensity and Thin Capitalization affect Tax.
PENGARUH ARUS KAS OPERASI, KONSENTRASI KEPEMILIKAN, DAN BOOK TAX DIFFERENCES TERHADAP PERSISTENSI LABA PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2021 – 2023 Syuhaibah; Sudiyatmoko, Agus
Jurnal Nusa Akuntansi Vol. 2 No. 2 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 2 Mei Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i2.250

Abstract

This study aims to determine the effect of Operating Cash Flow, Ownership Concentration, Permanent Differences, and Temporary Differences on Earnings Persistence. The independent variables in this study are Operating Cash Flow, Ownership Concentration, Temporary Differences, and Permanent Differences. The dependent variable in this study is Earnings Persistence. The type of this research is quantitative research. This research uses secondary data in the form of annual financial statements sourced from the Indonesia Stock Exchange (IDX). The population in this study consists of Property and Real Estate Sector Companies listed on the Indonesia Stock Exchange for the years 2021-2023. The sampling technique in this study uses the purposive sampling method, with a total of 14 companies sampled over a period of 3 years, resulting in 42 company samples. Data processing using EViews software version 12 by analyzing descriptive statistics, model fit test, classical assumption test, coefficient of determination, panel data regression analysis, F-statistic test, and T-statistic test. The research results show that (1) Operating Cash Flow, Ownership Concentration, Permanent Differences, and Temporary Differences together significantly affect Earnings Persistence, (2) Operating Cash Flow significantly affects Earnings Persistence, (3) Ownership Concentration significantly affects Earnings Persistence, (4) Permanent Differences do not affect Earnings Persistence, (5) Temporary Differences do not affect Earnings Persistence.
Peningkatan Soft Skill Siswa Siswi SMK IPTEK Tangerang Selatan Dalam Era 5.0 Purnomo, Endri; Putren, Irenne; Sudiyatmoko, Agus
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 2 (2025): Bulan November
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i2.565

Abstract

Perkembangan era society 5.0 menuntut sumber daya manusia memiliki kompetensi yang tidak hanya berfokus pada hard skill, tetapi juga soft skill yang memadai agar mampu bersaing di dunia kerja global. Penelitian ini bertujuan untuk meningkatkan soft skill siswa-siswi SMK IPTEK Tangsel melalui program pelatihan, pembelajaran berbasis proyek, mentoring, kegiatan ekstrakurikuler, dan simulasi dunia kerja. Metode pelaksanaan dilakukan secara terintegrasi, meliputi tahap persiapan, pelaksanaan inti, evaluasi, dan tindak lanjut dengan fokus pada keterampilan komunikasi, kepemimpinan, kerja sama tim, manajemen diri, serta berpikir kritis. Hasil pelaksanaan menunjukkan adanya peningkatan signifikan dalam kepercayaan diri, kemampuan komunikasi, serta kerja sama siswa baik dalam lingkungan sekolah maupun praktik kerja lapangan. Program ini juga mampu membentuk karakter siswa yang adaptif, inovatif, dan siap menghadapi tantangan era 5.0. Dengan demikian, peningkatan soft skill menjadi langkah strategis dalam mencetak lulusan SMK yang kompetitif, berdaya saing, serta mampu berkontribusi dalam pembangunan bangsa.
Pemahaman Dasar Akutansi dan Pajak di SMK TECHNO MEDIA, Buaran, Kec.Serpong, Kota Tangerang Selatan, Banten. Saga, Baharuddin; ., Muslim; Sudiyatmoko, Agus
Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jpmittc.v4i2.2861

Abstract

Techno Media Vocational High School is a school majoring in Broadcasting and Film that develops Editing and Broadcasting science so that understanding of the basics of accounting and tax is still very low. This problem will have an impact on students' ability to make personal and corporate financial decisions as well as entrepreneurial skills. This study aims to provide a basic understanding of accounting and tax at SMK Techno Media, South Tangerang City as a tool in decision making, by evaluating the level of students' understanding of the basics of accounting and tax, and identifying the factors that influence it. This study applies a qualitative method with data collection techniques in the form of interviews, observations, and literature studies by comparing the theories obtained from the basic understanding of accounting and tax. The results of this study indicate that students of SMK Techno Media, South Tangerang City, are very good at socializing the basic understanding of accounting andtax, this is observed in terms of enthusiasm and cooperation of SMK Techno Media students. Students' interest in socialization provides positive thingsin knowledge and practice of financial management up to tax reporting that must be done as Taxpayers. This can be useful for SMK Techno Media students in managing the budget for providing editing and broadcasting tools, information on making accurate financial reports, knowledge of tax and legal compliance, and preparing students to become independent professionals
Pengaruh Environmental Social Governance (ESG), Good Corporate Governance (GCG) dan Kebijakan Dividen terhadap Kinerja Keuangan Perusahaan Novriani, Amelia Safitri; Sudiyatmoko, Agus
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 4 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i4.1275

Abstract

This study investigates the impact of Environmental, Social, and Governance (ESG), Good Corporate Governance (GCG), and dividend policy on the financial performance of companies listed on the LQ45 index. The motivation arises from the fluctuating performance of LQ45 companies during 2019-2023, which highlights the need to evaluate factors influencing financial sustainability. Using a quantitative approach, this research analyzes secondary data from financial statements, annual reports, and sustainability reports. A purposive sampling method was applied, resulting in 16 companies selected from the population of 45 LQ45 firms. Panel data regression with the Random Effect Model (REM) was employed using EViews 12. The findings reveal that ESG and GCG have a positive and significant effect on financial performance, while dividend policy shows no significant influence. Simultaneously, the three variables significantly affect performance, with an adjusted R² of 17%. These results underscore the importance of sustainability practices and strong governance in enhancing company performance and investor confidence, while dividend policy is not a decisive factor. This study contributes to the literature by providing evidence from emerging capital markets and offers managerial implications for strengthening competitiveness through ESG and GCG practices.
Co-Authors Endri Purnomo Muhamad Ridwan Muslim Muslim Novriani, Amelia Safitri Putren, Irenne Saga, Baharuddin Syahputra, Andri Syuhaibah