Article Per Year (5 Year)
p-Index From 2021 - 2026
2.147
P-Index
This Author published in this journals
All Journal MIX : Jurnal Ilmiah Manajemen SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Muara Ilmu Ekonomi dan Bisnis JASF (Journal of Accounting and Strategic Finance) Jurnal Paradigma Akuntansi International Journal of Application on Economics and Business
Jonnardi, Jonnardi
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN Johanes, Joan; Jonnardi, Jonnardi
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28749

Abstract

This study was conducted to empirically examine the effect of profitability, liquidity, firm size, and leverage on firm value. The sample selected through the simple random sampling method for this study were 35 consumer goods industrial sector companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2020 period. The data used in this study is secondary data obtained from idx.co.id and related company websites. The data were processed using Microsoft Excel 2019 and Econometric Views (EViews) version 12.0 program. The results of this study indicate that profitability and leverage have a significant positive effect on firm value, while liquidity has an insignificant positive effect on firm value, and firm size has a significant negative effect on firm value.
PENGARUH KESADARAN WAJIB PAJAK, PERSEPSI KEADILAN PAJAK, SANKSI PAJAK, DAN KEPERCAYAAN PADA PEMERINTAH TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI JAKARTA BARAT Theodore , Diviana; Jonnardi, Jonnardi
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32449

Abstract

This research aims to know the influence of taxpayer awareness, perception of tax justice, tax sanction, and trust in government on taxpayer compliance of west Jakarta. Conveniece sampling method was chosen for this sample and the entire legitimate information turned into a hundred respondents. The processing strategies the usage of a descriptive statistical analysis what helped by using the SmartPls. The results of this research is perception of tax justice and tax sanction have an influence on taxpayer compliance. While taxpayer awareness and trust in government didn’t have any influence of taxpayer compliance. This implication can provide input and add insight related to taxation and is expected to be additional information regarding to the factors that have an impact on taxpayer compliance to help the government increase tax revenue.
FAKTOR-FAKTOR YANG MEMPENGARUHI VALUE OF THE FIRM PADA PERUSAHAAN PROPERTI PERIODE 2018-2021 Tjugito, Shinta; Jonnardi, Jonnardi
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.35314

Abstract

In this research, the aim is to find out and collect the results of data processing regarding the effect of profitability, liquidity, and leverage on the value of the firm with inflation as a moderating variable for property companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. In this study also used secondary data. The sampling technique in this study was using simple random sampling. Meanwhile, the data processing in this study uses the E-Views 12 program. The results obtained from the program explain how the profitability variable has a positive effect on the value of the firm and how the liquidity and leverage variables have a negative effect on the value of the firm. The results of this study also explain how inflation weakens the profitability and leverage variables on the value of the firm and shows how inflation strengthens the liquidity variable on the value of the firm.
Interactions of Digitalisation and Sustainable Finance in Shaping Profitability of Indonesian State Banks Jonnardi, Jonnardi; Adelin, Dessy; Azizurrohman, Muhammad
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 2 (2025): JASF (Journal of Accounting and Strategic Finance) - December 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i2.671

Abstract

Purpose: This study examines the determinants of financial performance in Indonesian state-owned and regionally owned banks by integrating prudential indicators with developmental, sustainability, and digital transformation variables. It evaluates how digital capability and green lending moderate the effects of credit risk, earning power, and developmental credit on profitability. Method: The analysis uses balanced panel data from six banks over two thousand nineteen to two thousand twenty-three. A fixed effect panel regression model with interaction terms captures both direct determinants and moderating influences. Key predictors include nonperforming loans, net interest margin, developmental credit, and cooperative or village enterprise lending, while moderating variables comprise digital capability and green lending. Findings: Nonperforming loans exert the strongest negative effect on profitability, whereas net interest margin remains the primary driver of return on assets. Developmental credit and lending to local enterprises enhance financial performance. Green lending and environmental, social, and governance performance are positively associated with profitability. Digital capability weakens the adverse influence of credit risk and strengthens the gains from earning power. Green lending amplifies the positive effect of developmental credit. Implications: Profitability in state-aligned banks reflects the combined influence of prudential fundamentals, developmental mandates, sustainable finance initiatives, and digital transformation. Strengthening credit risk management, improving developmental programme mechanisms, expanding green finance, and deepening digital capability are essential for enhancing performance and informing regulatory incentive design. Novelty/Value: This study offers integrated empirical evidence on prudential, developmental, sustainability, and digital determinants of profitability in Indonesian state banking. It demonstrates that digital capability and green lending not only improve financial outcomes but also reinforce the effectiveness of developmental credit, thereby advancing research on development-oriented and sustainable finance models.
Co-Authors Amin, Sakdiah Binti Md Azizurrohman, Muhammad Dessy Adelin Dra. Nurainun M.M.,Ak Bangun Gabriela, Jane Irsan, Stella Febriyani Johanes, Joan Junika, Junika Khairina Natsir, Khairina Lasar, Hilary Mujiono Mujiono Primadonna Ratna Mutumanikam Raisa, Angela Seba, Melviyana Theodore , Diviana Tjugito, Shinta