Article Per Year (5 Year)
p-Index From 2021 - 2026
2.822
P-Index
This Author published in this journals
All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal EMT KITA Journal of Economic, Management, Accounting and Technology (JEMATech) Jurnal STIE Semarang (Edisi Elektronik) Jurnal Ilmiah Akuntansi Kesatuan Indonesia Berdaya Jurnal Abdimas Bina Bangsa Jurnal Bisnis Mahasiswa JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Journal Markcount Finance Jurnal Pengabdian Kepada Masyarakat Kalam
Durya, Ngurah Pandji Mertha Agung
Unknown Affiliation
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

Published : 19 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 19 Documents
Search

 1   2 
EDUKASI TENTANG PENCEGAHAN KECURANGAN KEUANGAN (FRAUD) BAGI PELAKU UMKM Sandag, Eltie Christi; Durya, Ngurah Pandji Mertha Agung; Shifa, Mutiara; Hasan, Wahyudin; Saprudin, Saprudin
Jurnal Abdimas Bina Bangsa Vol. 6 No. 1 (2025): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v6i1.1745

Abstract

Micro, Small and Medium Enterprises (UMKM) play an important role in the national economy. However, this sector often faces challenges related to financial management, especially in preventing financial fraud. Lack of understanding about transparent and systematic financial management can increase the risk of irregularities, which in turn can harm the UMKM business itself. This community service activity aims to provide education to UMKM players regarding the prevention of financial fraud through the application of good financial governance principles. The method used in this activity is an educational approach based on training and mentoring, which involves counseling sessions, interactive discussions, and simulations of implementing a transparent and accountable financial recording system. This activity was carried out in rural areas by involving a number of UMKM actors from various business sectors. The results of this activity showed an increase in participants' understanding of the types of financial fraud, the factors that cause it, and prevention strategies, including the implementation of a simple internal control system that can be applied according to the scale of their business. With this education, it is hoped that UMKM players will be more aware of the importance of good financial management and be able to implement fraud prevention measures in their business operations.
Pengaruh Current Ratio (CR) dan Debt to Equity Ratio (DER) terhadap Harga Saham Renaldi; Dharmawan, Donny; Syahribulan; Bakhtiar; Durya, Ngurah Pandji Mertha Agung
Jurnal EMT KITA Vol 9 No 2 (2025): APRIL 2025
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v9i2.3680

Abstract

The purpose of this study is to determine the effect of Current Ratio and Debt to Equity Ratio on the stock price of property sector companies listed on the IDX. The data used in this study are property sector companies from the IDX in 2018-2022 with 12 companies. The method used is regression analysis using SPSS 25.0. The research results show that CR and DER have no effect on the stock price of property sector companies. Adjusted R-squared score 0.4691 (46.91%). This indicates that the contribution of the current ratio, debt to equity ratio to the Stock Price is 46.91% and the remaining 53.09% is influenced by various other variables but are not analyzed in this research. The results of this research are expected to be useful for related institutions and investors in making decisions based on stock prices.
Penerapan Aplikasi Pencatatan Keuangan Digital Bagi Ibu Rumah Tangga di Perumahan Mekarsari, Kota Depok: Literasi Keuangan Menggunakan Aplikasi Money Manager dan Excel Sederhana Jayanto, Imam; Lubis, Aminah; Hamzah , Ramadhani; Ningtyas, Harfiahani Indah Rakhma; Durya, Ngurah Pandji Mertha Agung
Jurnal Pengabdian Kepada Masyarakat Kalam Vol. 3 No. 4 (2024): Perudungan dan Perilaku Menyimpang di Era Cyber Digital
Publisher : Prisani Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70704/jpk.v3i4.371

Abstract

The ability to manage household finances effectively is a crucial aspect in maintaining the stability and resilience of the family economy, especially amidst the dynamics of daily needs that continue to grow. However, the reality in the field shows that most housewives still face limitations in terms of financial literacy, especially in recording income and expenses systematically and structured. Based on these problems, this community service activity aims to improve the financial literacy of housewives in Mekarsari Housing, Depok City, through training in the use of digital financial recording applications. The methods used include face-to-face training sessions, direct application usage practice, and intensive assistance during the implementation process. The two main applications introduced in this training are Money Manager for mobile-based recording and Microsoft Excel as a simple but flexible recording tool. Evaluation was carried out through pre-tests and post-tests as well as observations of participant practice. The results showed a significant increase in understanding the basic concepts of financial literacy, technical skills in using the application, and awareness of the importance of daily financial recording. This program not only has a positive impact on the technical skills of participants but also encourages the creation of a culture of financial discipline and economic independence in the household environment. In the future, this training is expected to be replicated in other community environments as a strategic effort to empower the family economy based on digital technology.
Pengaruh Transfer pricing, Kepemilikan Asing, dan Intensitas Modal Terhadap Penghindaran Pajak Imron, Malinda Aliffiyah Akbar; Durya, Ngurah Pandji Mertha Agung; Mardjono, Enny Susilowati; Suhartono, Entot
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i3.4123

Abstract

This study analyzes the influence of transfer pricing, foreign ownership, and capital intensity on tax avoidance in the multinational energy companies listed on the Indonesia Stock Exchange (IDX) during 2019-2023. The independent variables analyzed include transfer pricing, measured by related party receivables to total receivables; foreign ownership, measured by foreign-owned shares to total shares; and capital intensity, measured by net fixed assets to total assets. The dependent variable, tax avoidance, is calculated using the Effective tax rate (ETR). The research sample consists of 21 multinational energy companies listed on the IDX during the specified period, and the data were analyzed using multiple linear regression analysis. The findings indicate that transfer pricing and capital intensity significantly affect tax avoidance. However, foreign ownership does not have a significant influence on tax avoidance.
Pengaruh Modernisasi Sistem Administasi Perpajakan, Pemahaman Peraturan Perpajakan, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Semarang Barat Maharani, Marcella; Utomo, Dwiarso; Durya, Ngurah Pandji Mertha Agung
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i3.4220

Abstract

This study aims to empirically test whether the modernization of the tax administration system, the level of understanding of tax regulations, and tax sanctions have an influence on the compliance of individual taxpayers at KPP Pratama West Semarang in 2024. The method used includes quantitative data analysis by collecting information from taxpayers regarding understanding of regulations and application of sanctions. The data is processed by multiple regression analysis method using SPSS. The results of the analysis show: (1) Modernization of the tax administration system affects individual taxpayer compliance; (2) The level of understanding of tax regulations has no effect on individual taxpayer compliance; (3) Tax sanctions affect individual taxpayer compliance. The R Square value of 0.690 indicates that 69% of the variation in the dependent variable is explained by the independent variable, while 31% is influenced by other factors.
Peran Perputaran Modal Kerja, Struktur Modal, dan Ukuran Perusahaan Terhadap Profitabilitas Habsari, Alya Cantika; Herawati, Ratna; Durya, Ngurah Pandji Mertha Agung; Septriana, Ira
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 9 No 1 (2026): Februari
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v9i1.9710

Abstract

Maksud dilakukannya penelitian ini ialah guna menganalisa hubungan dari perputaran modal kerja, struktur modal, serta ukuran perusahaan terhadap tingkat profitabilitas pada perusahaan subsektor Food and Baverage yang tercatat di Bursa Efek Indonesia (BEI) selama kurun waktu 2022 hingga 2024. Pentingnya penelitian ini dilaksanakan ialah agar memudahkan perusahaan dalam mengidentifikasi serta mengkaji faktor-faktor keuangan yang dapat memengaruhi profitabilitas, sehingga dapat membantu dalam mengambil tindakan untuk meminimalisir masalah yang mungkin muncul. Sejumlah 44 perusahaan subsektor Food and Baverage yang terdaftar pada BEI pada kurun waktu yang di tetapkan dijadikan populasi untuk penelitian ini. Seleksi sampel berlandaskan metode purposive sampling menghasilkan total 141 data sebagai sampel penelitian. Data tersebut kemudian dianalisa melalui penerapan metode analisisi statistik deskriptif, regresi linear berganda, uji asumsi klasik, dan uji kelayakan model dengan memanfaatkan bantuan perangkat lunak SPSS 27. Temuan dari penelitian ini memperlihatkan bahwasanya secara bersama-sama perputaran modal kerja, struktur modal, dan ukuran perusahaan berpengaruh terhadap profitabilitas perusahaan subsektor Food and Baverage tahun 2022 – 2024. Akan tetapi, secara parsial hanya perputaran modal kerja dan struktur modal yang memberikan pengaruh pada tingkat profitabilitas sementara ukuran perusahaan tidak.
Faktor-Faktor Yang Mempengaruhi Efisiensi Investasi Pada Perusahaan Sektor Transportasi Periode 2018-2022 Pratomo, Devina Agustin Goldie; Prajanto, Agung; Durya, Ngurah Pandji Mertha Agung
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.2036

Abstract

ABSTRACT Investment efficiency is thought to have several factors that influence it in this study the author uses four factors, namely the quality of financial statements (KLK), debt maturity, profitability performance, and company size. This research is a synthesis research that aims to analyze the impact of KLK, debt maturity, profitability performance, and company size on investment efficiency. Samples selected by purposive sampling were taken from companies in the transportation sector verified on the IDX during the period 2018 to 2022, with a total of 80 sample data. Data analysis was carried out using the PLS-SEM (Partial Least Squares-Structural Equation Modeling) method using WarpPLS 7.0 software. The results showed that KLK and Debt Maturity have no impact on investment efficiency, while Profitability Performance and Company Size affect investment efficiency.
The Influence of Tax Sanctions, Taxpayer Awareness, and Tax Service Quality on Individual Taxpayer SPT Reporting Compliance Amalia, Erma Vernanda; Hernawati, Retno Indah; Durya, Ngurah Pandji Mertha Agung; Isthika, Wikan
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 3 (2023): JIAKES Edisi Desember 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i3.2211

Abstract

The aim of the research is to determine the effect of tax sanctions, taxpayer awareness, and tax service quality on individual taxpayer tax return reporting compliance (Study on employees of Bank BTN Syariah KCS Semarang). The population of this study consisted of 126 respondents and used a saturated sample. The data collection technique uses print media in the form of a questionnaire distributed to employees of Bank BTN Syariah KCS Semarang. Data analysis uses descriptive statistical tests, validity & reliability tests, classical assumption tests, multiple linear regression tests, model tests and hypothesis tests. The results of the research prove that tax sanctions and the quality of tax services influence taxpayer compliance, while taxpayer awareness does not influence taxpayer compliance.
The Impact of Leverage and Liquidity on Firm Profitability Nurriqli, Arifia; Utiarahman, Nurnaningsih; Hendrawan, Henky; Durya, Ngurah Pandji Mertha Agung; Alfiana, Alfiana
Jurnal EMT KITA Vol 10 No 1 (2026): JANUARY 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i1.5484

Abstract

This study aims to find empirical evidence of the influence of leverage (DER) and liquidity (CR) on profitability (ROA). In this research, researchers employed quantitative method using panel data regression. The study population consists of the companies listed on the Jakarta Islamic Index (JII 30) 2020-2024, and the purposive sampling technique is used to determine the sample size. A total of 105 samples from 21 companies were selected for this study. The data analysis techniques use EViews 12. Based on the study findings, profitability (ROA) significantly affected by debt to equity ratio (DER) and current ratio (CR). This study can serve as a guide for businesses looking to boost and enhance performance as well as for investors assessing company performance to gain investment certainty. The practical implication of these findings is the management stoct issuers could maintain the company good performance in order to increase investor trust in a sustainable manner.
Co-Authors Agung Prajanto Alfiana Alfiana Amalia, Erma Vernanda Anna Sumaryati Bakhtiar Bambang Minarso, Bambang Donny Dharmawan Elizabeth Yohanes Entot Suhartono Fatoni, M. Anton Ginting, Jenni Veronika Br Habsari, Alya Cantika Hamzah , Ramadhani Hasan, Wahyudin Hendrawan, Henky Imang Dapit Pamungkas Imron, Malinda Aliffiyah Akbar Ira Septriana, Ira Jayanto, Imam Juli Ratnawati Kurniawan, Yohanes Imanuel Kusumaningati, Iip Dyah LUBIS, AMINAH Maharani, Marcella Maharani, Nabila Putri Musran Munizu Nehayati, Nela Ningtyas, Harfiahani Indah Rakhma Nurriqli, Arifia Pandji, Nadia Pentamitta Pratomo, Devina Agustin Goldie Ratna Herawati Renaldi Retno Indah Hernawati Sandag, Eltie Christi Saprudin Saprudin, Saprudin Saputra, Praditya Miko Shifa, Mutiara St. Dwiarso Utomo, St. Dwiarso Syahribulan Tah, Natalistyo Utiarahman, Nurnaningsih Wikan Isthika, Wikan Yulita Setiawanta