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All Journal Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan AKUNTANSI DEWANTARA Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Management Studies and Entrepreneurship Journal (MSEJ) Economics and Digital Business Review Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Asian Journal of Economics and Business Management E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Asian Journal of Applied Business and Management (AJABM) Journal of Artificial Intelligence and Digital Business International Journal of Asian Business and Management (IJABM) JAATB Goodwood Akuntansi dan Auditing Reviu Indonesian Journal of Community Engagement Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Journal of Multidisciplinary Academic and Practice Studies
Dharma, Fitra
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Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH PENERAPAN APLIKASI SIA, DIGITAL MARKETING & E-COMMERCE TERHADAP PERTUMBUHAN LABA PADA UMKM KOTA BANDAR LAMPUNG Febriyani, Aldo Anggit; Dharma, Fitra
AKUNTANSI DEWANTARA Vol 8 No 1 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 1 APRIL 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i1.17182

Abstract

This study aims to analyze the impact of implementing accounting information system applications, e-commerce, and digital marketing on profit growth in SMEs in Bandar Lampung. It employs a quantitative approach, sampling all SMEs in the city through purposive sampling, resulting in 142 collected data. Data were obtained through questionnaires and interviews, analyzed using descriptive analysis, validity and reliability tests, classic assumption tests, and multiple linear regression analysis. The results show a positive influence of accounting information system applications on profit growth, as well as positive effects of e-commerce and digital marketing on profit growth for SMEs. The theory and implications highlight the positive influence of information technology on profit growth, stressing the importance for SMEs to enhance skills and knowledge in technology application for competitiveness and market expansion. The study's novelty lies in observing the positive impact of information technology application on profit growth in Bandar Lampung's SMEs, emphasizing a paradigm shift towards greater efficiency and effectiveness through modern information technology utilization
Analysis of Regional Financial Report Disclosure Factors: A Literature Review Ferryansah; Evana, Einde; Dharma, Fitra
International Journal of Asian Business and Management Vol. 2 No. 6 (2023): December, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v2i6.7231

Abstract

This research looks at various factors influencing regional government financial report disclosure in Indonesia. The method used is a literature review using the SINTA database with a publication period of ten years. The results show that good audit opinions, a high level of independence, and effective regional revenue management positively impact the disclosure of regional government financial reports. Other factors, such as political pressure, population size, and regional wealth, also play an important role in shaping transparency. Increasing openness of financial information at the regional level strengthens accountability and builds public trust in local government. Based on these findings, it is known that it is important for local governments to pay attention to factors such as audit opinion, level of independence, and revenue management to increase financial report disclosure. In addition, understanding political pressures, population size, and regional wealth is also needed to form effective transparency policies. Increasing the transparency of financial information at the regional level is expected to strengthen government accountability and build public trust, support good governance, and increase the efficiency of regional financial management
The Effect of Environmental Social Governance Disclosure, Investment Opportunity Set, and Profitability on Firm Value Novita, Nadya; Dharma, Fitra; Syaipudin, Usep
Asian Journal of Applied Business and Management Vol. 3 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajabm.v3i1.9008

Abstract

The purpose of this study is to find empirical evidence on whether environmental social governance disclosure, investment opportunity set, and profitability have a positive effect on firm value. The population of this study are companies listed in the ESG Leaders Index and the Sri Kehati Index. This research is a quantitative study using secondary data taken from the company database on the Indonesia Stock Exchange with a total of 78 observational data in the observation period 2020-2023. This research was statistically tested using a multiple linear regression analysis test. The results showed that environmental disclosure, governance disclosure, and profitability have positive effect on firm value. Meanwhile, social disclosure and investment opportunity set have no positive effect on firm value.
The Effect of Financial Literacy, Overconfidence, and Herding Behavior on Application-Based Investment Decisions Zima, Zahrul; Dharma, Fitra; Susilowati, Retno Yuni Nur
Goodwood Akuntansi dan Auditing Reviu Vol. 4 No. 1 (2025): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i1.5587

Abstract

Purpose: This study examines the influence of financial literacy, overconfidence, and herding behavior on investment decisions made through digital-based applications. It aims to determine which cognitive and behavioral factors most significantly shape investors’ decision-making in the digital era. Methodology: The research applies a quantitative approach using a survey method involving 400 individual investors in Sumatra, Indonesia, selected through purposive sampling. Data were collected via an online questionnaire and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The analysis covered the outer model (validity and reliability) and the inner model (path coefficients and significance testing). Results/findings: The results indicate that financial literacy, overconfidence, and herding behavior each have a positive and significant effect on application-based investment decisions. These findings show that knowledge, self-confidence, and social influence play vital roles in shaping investors’ behavior in digital investment platforms. Conclusions: Investors’ decisions in digital applications are influenced by both cognitive and social psychological factors, supporting behavioral finance theory, which asserts that investment behavior is not entirely rational. Limitations: This study is limited to individual investors in Sumatra and uses self-reported data, which may cause response bias. It also excludes external factors such as market volatility, emotional regulation, and platform usability that could affect investment behavior. Contribution: This research enriches behavioral finance literature by examining financial literacy, overconfidence, and herding behavior together in the context of digital investment platforms in Indonesia, offering new empirical evidence on their combined influence on investment decisions.
PENGARUH ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE (ESG) DISCLOSURE TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN TAMBANG YANG TERDAFTAR DI BEI PERIODE 2016-2022) Manal Safana, Nyimas; Dharma, Fitra; Retno Yuni Nur Susilowati
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 3 No. 4 (2025): Vol.3 No.4 (2025)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/efebe.v3i4.283

Abstract

This research is designed to assess the influence of Environmental, Social, and Governance (ESG) reporting transparency on enterprise value among mining companies listed on the IDX between 2016 and 2022. The study employs Environmental Disclosure, Social Disclosure, and Governance Disclosure as independent constructs, while enterprise value is designated as the dependent construct, measured via the Price-to-Book Value (PBV) ratio. Moreover, firm size and profitability, quantified through Return on Equity (ROE), are utilized as control elements. The findings reveal that Governance Disclosure maintains a statistically significant positive relationship with enterprise value, indicating that comprehensive governance frameworks can cultivate investor trust and generate superior market evaluations. Conversely, Environmental and Social Disclosures show no meaningful impact on corporate valuation. These discoveries highlight the fundamental importance of governance in enhancing organizational performance from investors' standpoint. The study emphasizes the critical requirement for companies to strengthen their sustainability reporting mechanisms, particularly in sectors that demonstrate stronger correlations with investor attitudes and market recognition, thereby facilitating more effective stakeholder satisfaction.
PELATIHAN PENINGKATAN PRODUKSI, PENENTUAN HARGA JUAL, DAN PEMASARAN PRODUK MINUMAN BUBUK JAHE DAN COKLAT DI DESA SUNGAI LANGKA, PESAWARAN gamayuni, rindu rika; Dewi, Fajar Gustiawaty; dharma, fitra
Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Vol. 4 No. 1 (2020)
Publisher : Lembaga Penelitian dan Pengabdian Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jss.v4i1.168

Abstract

Kegiatan Pengabdian Kepada Masyarakat ini ditujukan pada kelompok Wanita Tani di Desa Sungai Langka, Kecamatan Gedong Tataan, Kabupaten Pesawaran, Lampung. Desa Sungai Langka adalah desa penghasil tanaman coklat, berada di daerah dataran tinggi yang sejuk. Hampir setiap warga di desa ini menanam coklat. Banyaknya tanaman coklat dimanfaatkan oleh ibu-ibu Kelompok Wanita Tani di desa ini untuk membuat minuman bubuk coklat. Produk lainnya yang dihasilkan adalah minuman bubuk jahe. Namun permasalahannya adalah, masih terbatasnya jumlah produksi minuman bubuk jahe dan coklat yang dihasilkan karena keterbatasan tenaga dan peralatan, masih kurangnya pengetahuan dalam analisis biaya produksi dan menentukan harga jual yang tepat, dan masih kurangnya kemampuan dalam memasarkan produk tersebut, sehingga belum bisa memberikan laba atau keuntungan yang maksimal. Target yang ingin dicapai adalah peningkatan produksi, peningkatan laba atau keuntungan, dan meluasnya daerah pemasaran produk. Solusi dan metode untuk menyelesaikan permasalahan tersebut antaralain dengan memberikan pelatihan bagaimana cara untuk meningkatkan produksi, analisis biya produksi dan penentuan harga jual yang tepat, serta pemasaran via on line produk minuman bubuk jahe dan coklat bagi Kelompok Wanita Tani di Desa Sungai Langka ini, sehingga terjadi peningkatan perekonomian warga desa.
Pengaruh Karakter Eksekutif, Capital Intensity dan Sales Growth terhadap Tax Avoidance pada Perusahaan Sektor Healthcare yang Terdaftar di Bursa Efek Indonesia Periode 2021–2024 Al Hafid, Muhammad; Dharma, Fitra
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.5681

Abstract

Pajak merupakan kontribusi wajib rakyat yang memberikan sumbangan terbesar (60-70%) dalam penerimaan negara, namun rasio pajak Indonesia masih tergolong rendah (12,1%). Di tengah upaya reformasi, sektor healthcare menunjukkan pertumbuhan signifikan pasca-pandemi, namun kontribusi pajaknya fluktuatif, yang mengindikasikan adanya praktik tax avoidance. Fenomena ini menarik untuk diteliti mengingat sektor ini memiliki karakteristik unik seperti capital intensity tinggi dan belum banyak dieksplorasi dalam penelitian sebelumnya. Penelitian ini bertujuan menganalisis pengaruh karakter eksekutif, capital intensity, dan sales growth terhadap tax avoidance pada perusahaan sektor healthcare yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024. Menggunakan pendekatan kuantitatif, penelitian ini mengambil data sekunder dari laporan keuangan perusahaan sampel. Variabel karakter eksekutif diukur dengan rasio RISK, capital intensity dengan rasio aset tetap terhadap total aset, dan sales growth dengan persentase kenaikan penjualan. Tax avoidance sebagai variabel dependen diukur menggunakan Cash Effective Tax Rate (CETR). Teknik analisis data yang digunakan adalah analisis linear berganda untuk menguji hipotesis. Hasil penelitian ini diharapkan dapat memperkuat teori agensi dalam menjelaskan perilaku perpajakan, memperkaya literatur empiris mengenai determinan tax avoidance, khususnya pada sektor healthcare, serta memberikan masukan praktis bagi manajemen perusahaan dalam menyusun strategi fiskal yang efisien dan bagi Direktorat Jenderal Pajak sebagai bahan pertimbangan dalam merancang kebijakan pengawasan yang lebih tepat sasaran.
The role of the Central Bank in preventing the liquidity crisis in recent years in Afghanistan Bashiri, Abdul Basit; Lindrianasari, Lindrianasari; Dharma, Fitra
Journal of Multidisciplinary Academic and Practice Studies Vol. 1 No. 4 (2023): November
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomaps.v1i4.1547

Abstract

Purpose: This study aims to examine Afghanistan’s financial situation, with particular emphasis on the role of the central bank in addressing the ongoing liquidity crisis. It seeks to analyze the structural and operational challenges faced by Afghan banks in maintaining adequate funds and fulfilling their obligations without incurring significant financial losses. Methodology: This study employed a mixed-method approach, combining document analysis and qualitative descriptive research. Primary data were obtained from reports of international organizations, such as the UNDP and the World Bank, as well as official submissions from the Da Afghanistan Bank (DAB). Targeted sampling was used to select participants and informants directly associated with central banking, financial institutions, and relevant government departments. Field observations and monitoring of banking operations were conducted to provide context. Results: The findings reveal that Afghan banks are experiencing severe liquidity shortages caused by declining economic activity, restricted access to cash, weak institutional capacity, and a diminished public trust in the financial system. The political transition following the Taliban takeover further aggravated the crisis, leaving several banks on the brink of insolvency and increasing the risk of systemic bank failure. Conclusions: This study concludes that Afghanistan’s liquidity crisis is a structural issue that requires comprehensive policy responses. Strengthening the supervisory role of the central bank, rebuilding public confidence, and ensuring sustained access to capital are critical measures to stabilize the financial sector and prevent its collapse. Limitations: This study is limited by its reliance on secondary data and restricted field access due to political instability and security risks. Contribution: This study enriches the post-conflict financial governance literature by emphasizing the importance of central banking policies and institutional trust in stabilizing fragile economies and preventing financial collapse.
Co-Authors Agustina, Resti Al Hafid, Muhammad Arif Hidayat Bashiri, Abdul Basit Dewi, Fajar Gustiawaty Einde Evana, Einde Fajar Gustiawaty Dewi Febriyani, Aldo Anggit Ferryansah Friedrich, Putri Sinta Reviani Gamayuni, Rindu Rika Gultom, Maria Maranatha Gustiawaty Dewi, Fajar Lindrianasari Manal Safana, Nyimas Mawarni, Aruw Widya Mega Metalia, Mega Miharsi, Diah Mufidah, Anisatul Novita, Nadya Retno Yuni Nur Susilowati Retno Yuni Nur Susilowati, Retno Yuni Nur Saputri, Maya Aulia Sembiring, Sari Indah Oktanti Syaipudin, Usep Trisnani, Anggun Widiyanti, Ade Yuztitya Asmaranti, Yuztitya Zima, Zahrul