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All Journal Widyagama National Conference on Economics and Business (WNCEB) AKSIOMA : Jurnal Sains Ekonomi dan Edukasi
Sodik, M.
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : AKSIOMA : Jurnal Sains Ekonomi dan Edukasi

 1 
Pengaruh Aset Pajak Tangguhan dan Earning Power Terhadap Praktik Manajemen Laba Perusahaan BUMN Pada Sektor Perbankan di BEI Tahun 2020-2022 Lestari, Dewi Dwi Puji; Sodik, M.; Hasan, Khojanah
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 7 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i7.1447

Abstract

This study aims to examine the effect of deferred tax assets and earning power on earnings management practices in state-owned banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2022. Earnings management refers to actions taken by company management to influence financial statements for specific purposes. Deferred tax assets and earning power are suspected to be two factors that may influence a company's tendency to engage in such practices. This research uses a quantitative approach with a causal associative type of study. The population consists of all state-owned banking companies listed on the IDX, with a census method applied to four companies: PT. Bank Negara Indonesia Tbk. (BBNI), PT. Bank Rakyat Indonesia Tbk. (BBRI), PT. Bank Tabungan Negara Tbk. (BBTN), and PT. Bank Mandiri Tbk. (BMRI). The data analysis technique employed is multiple linear regression. The results show that partially, deferred tax assets do not have a significant effect on earnings management, while earning power has a significant effect. Simultaneously, deferred tax assets and earning power significantly affect earnings management practices. These findings are expected to contribute to the development of accounting science and serve as a reference for company management and stakeholders in making decisions based on financial reports.
Pengaruh Likuiditas, Solvabilitas, Aktivitas terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening (Studi Kasus pada Perusahaan Subsektor Rokok yang Terdaftar di BEI Periode 2016-2022) Apriliana, Larasati; Sodik, M.; Puspitosarie, Endah
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 9 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/wzeccj30

Abstract

Indonesia is one of the countries that has the largest source of income from excise taxes on tobacco products, especially those produced from cigarettes. To maintain the cigarette industry to develop further, one way is to go public, which allows investors to invest capital to help the company grow and increase its profitability. The aim of this research is to determine the influence of liquidity, solvency and activity on company value with profitability as the mediator. The research method used is quantitative with an SEM approach. Data collection techniques use secondary data. The data instrument used is Structural Equation Model Analysis (SEM) and hypothesis testing using Smart PLS software. The results obtained in this research mean that liquidity and solvency have no effect on company value and profitability, activity has an effect on company value and profitability. However, profitability itself cannot mediate between the independent variable and the dependent variable in this research.
Analisis Efektivitas Penerapan Aplikasi Sistem Keuangan Desa dalam Pengelolaan Keuangan Desa pada Desa Majang Tengah Kabupaten Malang Faudiana, Lusi; Sodik, M.; Hasan, Khojanah
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 9 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/xrwnfa69

Abstract

The Financial and Development Supervisory Agency (BPKP) manages village finances using the siskuedes application system. With this system, the village government can run village finances with good administrative quality for a village. this system aims for the government to run village finances more easily and efficiently in village financial reports. There are also benefits of Siskeudes also supported by the results of research showing that the application of Siskeudes has a very positive impact on time and cost efficiency. this research sample was taken in Majangtengah village, dampit subdistrict. data collection using the text method of interviews with village officials. in this data analysis, researchers processed data from interviews with village officials which the researchers then concluded according to the standards of domestic government regulations NO 20 of 2018. in the study, researchers concluded that the application of the SISKEUDES application in the village was effective and efficient in a transparent and accountable manner.
Pengaruh Penggunaan E-Commerce, Literasi Akuntansi, dan Inovasi Layanan terhadap Kinerja Keuangan Usaha Mikro di Kota Batu Ningtyas, Amadea Ayu; Sodik, M.; Nurhayati, Indah Dewi
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 6 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i6.1323

Abstract

Micro-Enterprises, as a sub-sector of UMKM play a strategic role in the local economy, particulary in creating employment and boosting economic growth. This study aims to investigate the influence of e-commerce utilization, accounting literacy, and service innovation on the financial performance of micro-enterprises. This research employs a quantitative approach with a correlational method. Data was collected through questionnaires distributed to 100 micro-enterprises owners using a snowball sampling technique. The data instruments used were validity tests, reliability tests, and classical assumption tests, which included normality, multicollinearity, and heteroscedasticity tests. This study uses primary data, and the data analysis technique is multiple linier regression with the aid of the SPSS program.The analysis result indicate that e-commerce utilization, accounting literacy, and service innovation simultaneously influence the financial performance of micro-enterprises in Batu City. Partially, the results show that e-commerce utilization and accounting literacy have a significant impact on the financial performance of micro-enterprises, while service innovation does not show a significant influence.
Co-Authors Apriliana, Larasati Chrisdian, Guido Vandy Endah Puspitosarie Faudiana, Lusi INDAH DEWI NURHAYATI Irfan Fatoni Khojanah Hasan, Khojanah Kristanti, Vina Lestari, Dewi Dwi Puji Leuwol, Rineyke Sharoon Melinda, Nadia Vita Ningtyas, Amadea Ayu Rohmawati, Anita Zainuddin, Zainuddin Zainudin Zainudin