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All Journal Jurnal Bulletin Al-Mal:Jurnal Akuntansi dan Keuangan Islam Journal of Applied Business, Taxation and Economics Reseach Management Science Research Journal
Prasadhita, Chandra
Fakultas Ekonomi dan Bisnis, Universitas Sultan Ageng Tirtayasa
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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MANAJEMEN LABA DAN KETERBACAAN (READABILITY) LAPORAN TAHUNAN PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA Prasadhita, Chandra Prasadhita
Jurnal Bulletin Vol 16, No 2 (2018): Desember
Publisher : Buletin Ekonomi Manajemen, Ekonomi Pembangunan, Akuntansi

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Abstract

 Abstract: Profit Management and Readability of the Annual Report of Consumer Goods Companies Listed on the Indonesia Stock Exchange. This study aims to provide empirical evidence of the relationship between earnings management and readability of the annual report of consumer goods companies listed on the Indonesia Stock Exchange (BEI) in 2015 - 2016. Readability is measured using the Bog Index. High Bog Index means low readability. Profit management is measured by a discretionary accrual using the Modified Jones model. Net income and revenue became the control variable in the study. The results show that earnings management and higher net profit can make the readability of the company's annual report getting better. Good readability is a solution to prevent agency conflict (Companies and Kumar, 2014). However, higher revenue makes the readability of annual reports difficult to understand. Abstrak: Manajemen Laba Dan Keterbacaan (Readability) Laporan Tahunan Perusahaan Consumer Goods  Yang Terdaftar Di Bursa Efek Indonesia. Penelitian ini bertujuan untuk memberikan bukti empiris hubungan antara manajemen laba dengan keterbacaan (readability) laporan tahunan perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015 – 2016.  Keterbacaan (readability) diukur menggunakan Bog Index. Bog Index yang tinggi berarti keterbacaan (readability) rendah. Manajemen laba diukur dengan akrual diskresioner menggunakan model Modified Jones. Laba dan pendapatan menjadi variabel kontrol dalam penelitian. Hasil penelitian menunjukkan bahwa manajemen laba dan laba yang semakin tinggi dapat membuat keterbacaan (readability) laporan tahunan perusahaan semakin baik. Keterbacaan (readability) yang baik merupakan solusi untuk mencegah adanya agency conflict (Companies and Kumar, 2014). Namun, pendapatan yang semakin tinggi justru membuat keterbacaan (readability) laporan tahunan menjadi sulit untuk dipahami. Kata Kunci: Keterbacaan, manajemen laba, laba, pendapatan
The Financial Performace of ESG (Environmental, Social and Governance) Star Listed Companies in Indonesia Prasadhita, Chandra; Nawawi, Muhammad
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 5 (2024): June 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i5.335

Abstract

This study aims to decrypt the financial performance of companies in Star Listed Companies in Indonesia consisting of 8 companies by 2024. Companies that apply ESG principles can improve company performance, because they have innovative and creative resources in carrying out company activities. This research is expected to increase the urgency of companies in Indonesia in paying attention to ESG aspects in their business operations, because it sees that many Indonesian companies are still implementing ESG in order to be attractive to stakeholders and potential investors. Companies must also pay attention to intellectual capital in order to improve company performance to be efficient and effective.  
Impact of Firm Value on Islamic Reporting Analysis of Sharia Firms in Jakarta Index Wahyudi, Tri; Sabrina, Nur; Pratiwi, Camka Ayu; Nawawi, Muhammad; Prasadhita, Chandra
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 5 No. 1 (2024): Juni 2024
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v5i1.22022

Abstract

This study evaluates the firm's performance in Islamic social reporting. In this study, the independent variable is Islamic Social Reporting. The control variable used in this study is the company's nilai, which is derived from Tobin's Q. In this study, Islamic Social Reporting is treated as a dependent variable. The study's population is based on Syariah companies listed in the Jakarta Islamic Index between 2016 and 2020. The study used purposive sampling to identify 13 out of 30 companies, and data collection was done twice a year. Data evaluation is done using Berganda line regression analysis. It is all stated to indicate that a company's value has a negative impact on Islamic Social Reporting.Peningkatan kinerja keuangan sesuai dengan prinsip syariah di Indonesia is recommended by the Bank Umum Syariah. The study's methodology uses the Proxy Variable ISR, which is a buffer for the ISR index of a few researchers with a total of 48 items for Islamic Social Reporting, and the Proxy Variable Nilai Perusahaan, which uses Tobin's Q, a key indicator in historical accounting.
Procedures for Reporting Financial Statements of Public Companies to The Indonesian Stock Exchange (Study In PT. Gaya Abadi Sempurna, Tbk) Muhammad Nawawi; Prasadhita, Chandra; Noer Fahrezi, Ahmad
Management Science Research Journal Vol. 3 No. 1 (2024): February 2024
Publisher : PT Larva Wijaya Penerbit

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This study aims to explain and analyze the procedure for reporting the financial statements of PT Gaya Abadi Sempurna, Tbk to the Indonesia Stock Exchange based on Bapepam RI Regulation Number X.K.2: Submission of Periodic Financial Statements of Issuers or Public Companies, SEOJK RI Number 4 /SEOJK.04/2022, and IDX Regulation Number I-E concerning Obligations to Submit Information. The research method used is descriptive research. The data source in this study uses secondary data as the main data. Data collection methods using literature study and field research. The method used in analyzing and processing the collected data is qualitative analysis. Based on the results of the research, the company reports its financial statements to the Indonesia Stock Exchange by Bapepam RI Regulation Number X.K.2: Submission of Periodic Financial Statements of Issuers or Public Companies, SEOJK RI Number 4 /SEOJK.04/2022, and IDX Regulation Number I-E concerning Obligations to Submit Information. Several internal and external obstacles were found. Internal errors such as format, nominal, or account errors in the process of preparing financial statements, and external errors such as system errors/maintenance on the Indonesia Stock Exchange web itself. Keywords: procedures, reporting, financial statements, public company
The Role Of Accounting Information Systems In Improving Management Strategic Decision Nadya, Wardatun; Muhammad Nawawi; Wahyudi, Tri; Prasadhita, Chandra
Management Science Research Journal Vol. 3 No. 3 (2024): August 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i3.116

Abstract

This study aims to explain and analyze the role of accounting information systems in improving the quality of management strategic decision-making and analyzing the relationship between the use of accounting information systems and the quality of information and management strategic decision-making. The research method used is descriptive method research. The data source used is secondary data and the data collection method is done through observation, documentation, and literature. The method used in analyzing and processing the collected data is qualitative analysis. Based on the results of the study showed that the accounting information system plays an important role in improving management's strategic decision-making at PT Krakatau Sarana Properti. The accounting information system provides accurate, timely, and relevant financial and non-financial information so that it can assist management in making strategic decisions to improve company performance. And found several internal and external obstacles: Internal errors such as limited human resource capabilities and skills in using information systems, and external errors such as the security and integrity of financial data that is vulnerable to cyber threats. PT Krakatau Sarana Properti can overcome this well. Keywords: Accounting Information System, Information Quality, Decision-Making, Strategic Management
Co-Authors Muhammad Nawawi Muhammad Nawawi Nadya, Wardatun Noer Fahrezi, Ahmad Pratiwi, Camka Ayu Sabrina, Nur Tri Wahyudi