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All Journal Diponegoro Journal of Accounting Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING)
Fathoni, Rialdi Fuad
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Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH KAP SPESIALIS INDUSTRI, KAP BIG FOUR DAN MASA PERIKATAN AUDITOR TERHADAP MANAJEMEN LABA DENGAN EFEKTIVITAS KOMITE AUDIT SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN NON-KEUANGAN DI BURSA EFEK INDONESIA TAHUN 2016 Fathoni, Rialdi Fuad
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.976 KB)

Abstract

This study aims to analyze the effect of audit quality on earnings management with the effectiveness of the audit committee as a moderating variable. Proxies used for audit quality in this study are industry specialist auditors, KAP big four, and auditor engagement period. This study uses a total sample of 183 non-financial companies listed on the Indonesia Stock Exchange in 2016. The data used in this study are secondary data containing data regarding the date of publication of the company's financial statements on the IDX website and annual reports of companies listed on the IDX 2016. The procedure for selecting samples uses the purposive sampling method and uses multiple linear regression analysis as a data analysis technique in this study. Statistical test results show that the big four KAP which is moderated by the effectiveness of the audit committee has a negative effect with a coefficient value - 0.00 and significant with a probability value of 0.04 on earnings management. However, industry specialist auditors that are moderated by the effectiveness of the committee have a positive effect with a coefficient of -0.00 and are not significant with a probability value of 0.98 and the engagement period of the auditor moderated by the effectiveness of the audit committee has a negative effect with a coefficient of -0.00 and is insignificant with a probability value of 0,29 towards earnings management.
ANALISIS PENGARUH MOTIVASI KERJA DAN INSENTIF TERHADAP KINERJA KARYAWAN PADA PERUSAHAAN X Fathoni, Rialdi Fuad; Kurniawan, Kurniawan; Hapsoro, Setyo Gusti; Tyas, Ari Anggarani Winadi Prasetyoning
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): 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.v7i6.13571

Abstract

Produktivitas karyawan adalah faktor penting yang menentukan keberhasilan perusahaan karena secara langsung berkontribusi pada pencapaian tujuan organisasi. Penelitian ini menyoroti dua variabel utama yang memengaruhi kinerja karyawan, yaitu motivasi kerja dan insentif. Motivasi kerja yang tinggi mendorong karyawan untuk bekerja lebih giat, penuh semangat, dan bertanggung jawab, sementara insentif, baik dalam bentuk finansial seperti bonus dan pembagian keuntungan, maupun non-finansial seperti promosi dan jaminan kesehatan, memberikan penghargaan yang mampu memperkuat loyalitas serta meningkatkan semangat kerja. Melalui survei kuantitatif terhadap karyawan Perusahaan X, hasil penelitian menunjukkan bahwa kombinasi motivasi kerja yang baik dan pemberian insentif yang efektif dapat meningkatkan kinerja secara signifikan. Penemuan ini menjadi rekomendasi bagi perusahaan untuk merancang strategi pengelolaan sumber daya manusia yang lebih terfokus pada pemenuhan kebutuhan karyawan agar mereka dapat memberikan kontribusi optimal terhadap produktivitas dan pertumbuhan perusahaan.
Strategic Financial Planning of Ev-Station Voltwave Network: A Case Study From Indonesia's Ev Infrastructure Sector Fathoni, Rialdi Fuad; Indradewa, Rhian; Iskandar, Muhammad Dhafi; Negoro, Dimas Angga
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v10i10.62274

Abstract

This article explores the strategic financial planning of eV-Station Voltwave Network, a startup focused on developing Electric Vehicle Charging Station (SPKLU) infrastructure in Indonesia. The financial model is built upon five core pillars: financial objectives, planning elements, revenue projection, investment feasibility and financial performance analysis. Over a five-year horizon, total projected revenue reaches approximately IDR 48.49 billion, sourced from ultra- fast charging services, event space rentals, robotic carwash operations and tenant leasing for commercial zones such as food courts and ATM galleries. Cost planning covers marketing, operations, human resources and risk management incorporating a straight-line depreciation model to stabilize financial reporting. The company’s targets include a minimum Return on Investment (ROI) of 10% annually and a cost-to-income ratio below 60%. The financial viability is affirmed by positive Net Present Value (NPV) an Internal Rate of Return (IRR) exceeding the borrowing rate, and a payback period of 4.8 years. Risk mitigation strategies are aligned with the ISO 31000 framework, ensuring operational and financial resilience. This financial planning approach offers a scalable and sustainable model for emerging startups in Indonesia’s electric mobility ecosystem.
Co-Authors Hapsoro, Setyo Gusti Indradewa, Rhian Kurniawan Kurniawan Muhammad Dhafi Iskandar Negoro, Dimas Angga Tyas, Ari Anggarani Winadi Prasetyoning