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All Journal Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Analisa Akuntansi dan Perpajakan Journal of Business and Applied Management Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Ekonomi Manajemen Sistem Informasi REMIK : Riset dan E-Jurnal Manajemen Informatika Komputer Madaniya Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JURNAL LENTERA AKUNTANSI Jurnal Ekonomi Jurnal Administrasi Kantor Jurnal Abdi Mandala International Journal of Multidisciplinary Sciences and Arts IIJSE Jurnal Penelitian Akuntansi Jurnal Ekonomi Bisnis Digital Jurnal Pengabdian Masyarakat (Jubdimas)
Pangestu, Juan Carlos
Universitas Bunda Mulia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Faktor-faktor Yang Mempengaruhi Penyajian Kembali Laporan Keuangan Pada Perusahaan BUMN Dan BUMD di BEI Periode 2020-2022 Juan Carlos Pangestu; Karvicha Akwila
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): Artikel Periode Research Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i2.1686

Abstract

Penyajian kembali laporan keuangan pada perusahaan di Bursa Efek Indonesia dapat menimbulkan banyak persepsi bagi para pihak yang berkepentingan seperti Investor, kreditur dan sebagainya. Penyajian kembali laporan keuangan belum tentu disebabkan oleh kesalahan maupun kecurangan pada laporan. Meskipun tidak termasuk dalam kesalahan dan kecurangan, penyajian kembali yang terjadi berpotensi menyebabkan kesalahan pengambilan keputusan atau tindakan bagi pihak yang berkepentingan Penelitian ini bertujuan untuk menguji pengaruh Leverage, Reputasi KAP, Komite Audit, ukuran Perusahaan dan Komisaris Independen terhadap penyajian kembali laporan keuangan pada Perusahaan BUMN Dan BUMD di Bursa Efek Indonesia Periode 2020-2022. Pengambilan sampel dilakukan dengan teknik purposive sampling. Jenis penelitian ini menggunakan analisis dan metode regresi logistik. Objek dalam penelitian ini adalah laporan keuangan pada Perusahaan BUMN Dan BUMD di Bursa Efek Indonesia Periode 2020-2022. Hasil penelitian menunjukkan bahwa Reputasi KAP dan ukuran perusahaan memiliki pengaruh yang signifikan terhadap penyajian kembali laporan keuangan sedangkan variabel Leverage, Komite audit dan Komisaris Independen tidak mempunyai pengaruh signifikan terhadap penyajian kembali laporan keuangan. Penelitian selanjutnya disarankan dapat menggunakan metode penelitian kualitatif untuk mendapatkan hasil dari metode yang berbeda. Selain itu penelitian selanjutnya dapat juga menggunakan metode penelitian yang sama dengan menganti variabel yang tidak berpengaruh signifikan dengan variabel lainnya.
Career Selection of Professional Accounting: Determination of Internal and External Factors During the New Normal Era in S1 Accounting Graduates in Indonesia Juan Carlos Pangestu; Merna Surjadi
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 5 (2022): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i5.1506

Abstract

This study examines the accounting graduates (S1) in Indonesia. Specifically, this study examines Determination of Internal and External Factors of Careeer selection of Professional accounting in this study, the research subjects used were Accounting Students at several universities in Indonesia, especially in Java, namely: the city of Jakarta, the city of Bandung, and the city of Surabaya. This study uses quantitative methods by using the type of research conducted with quantitative approaches and data. Based on the results of research and discussions that have been carried out, conclusions can be drawn: Perception of Professional Accountants has a significant influence on the Career Interest of a student in a career as a Public Accountant. The interest of an accounting graduate who will pursue his career as a public accountant starts from the person's perception of the professional public accountant itself. Knowledge of Accounting has no significant and positive effect on Public Accountant Career Interest. As an accounting graduate who will determine his career as a Public Accountant, it is an absolute requirement to have knowledge of Accounting Science, especially in Financial Accounting Standards and International Financial Reporting Standards. This has a significant and positive effect, where with in-depth and adequate Accounting Science, a person will be right in determining his career to become a reliable and professional Public Accountant.
Sosialisasi Terkait Perencanaan Keuangan Sederhana Untuk Mahasiswa di STIE Wiyatamandala Pangestu, Juan Carlos; Hati, Desty Permata
Jurnal Abdi Mandala Vol. 3 No. 1 (2024): Jurnal Abdi Mandala Volume 3 Nomor 1 April Tahun 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jam.v3i1.561

Abstract

Kondisi gangguan keuangan dapat terjadi kepada individu dan seringkali menyebabkan perbuatan melawan hukum seperti pencurian, penggelapan ataupun korupsi. Perilaku Konsumtif yang berlebihan serta tidak disertai pendapatan yang seimbang menyebabkan kondisi gangguan keuangan pada individu. Pencegahan agar individu tidak mengalami gangguan dalam keuangannya membutuhkan informasi perencanaan keuangan yang baik sehingga informasi itu dapat membentuk persepsi dan mencegah terjadinya perilaku konsumtif. Hasil kegiatan dan sosialisasi ini memberikan informasi dan cara – cara bagi peserta untuk memahami pentingnya dan manfaat dari perencanaan keuangan. Peserta dapat mengetahui bagaimana perencanaan keuangan yang baik sehingga dapat mencegah perilaku konsumtif yang dapat menyebabkan gangguan keuangan.
Analisis Faktor – Faktor Yang Mempengaruhi Effective Tax Rate Pada Pada Perusahaan Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022 Nataherwin, Nataherwin; Widyasari, Widyasari; Febe, Margareta; Pangestu, Juan Carlos
Jurnal Ekonomi Bisnis Digital Vol 3 No 3 (2024): Artikel Riset Nopember 2024
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebidi.v3i3.355

Abstract

Penelitian ini bertujuan untuk menganalisis Faktor – Faktor Yang Mempengaruhi  Effective Tax Rate Pada Pada Perusahaan Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022. Jenis penelitian yang dilakukan adalah menggunakan penelitian kuantitatif. Data yang digunakan adalah data sekunder dimana data diambil dari Bursa Efek Indonesia dan Website Perusahaan. Populasi dan Sampel yang digunakan berasal dari Perusahaan sektor Barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2019 – 2022. Teknik pengambilan sampel menggunakan metode purposive sampling. Analisis yang digunakan dalam penelitian ini adalah pengujian asumsi klasik (Uji Normalitas, Uji autokorelasi, Uji multikolinearitas, uji heteroskedastisitas), Pengujian secara simultan ( Uji F) dan analisis regresi linear berganda. Variabel Dependen dalam penelitian ini adalah Effective Tax rate sedangkan variabel independen dalam penelitian ini adalah Leverage (DER), Profitabilitas dan Ukuran Perusahaan.Hasil pengujian partial (uji t) menunjukkan hanya variabel profitabilitas yang memiliki pengaruh signifikan terhadap Effective Tax Rate. Variabel Independen lainnya seperti Leverage dan ukuran perusahaan tidak memiliki pengaruh yang signifikan terhadap Effective Tax Rate. Penelitian selanjutnya disarankan mengubah variabel  ukuran perusahaan menjadi variabel moderasi dan menambahkan variabel non keuangan seperti dewan direksi, Komisaris Independen, Peraturan perpajakan dan lainnya.
Factors That Cause Audit Report Lag For Issuers In The Energy Sector On The Idx For The Period Of 2021 To 2023 Pangestu, Juan Carlos; Octavia, Pamella
International Journal of Multidisciplinary Sciences and Arts Vol. 4 No. 2 (2025): International Journal of Multidisciplinary Sciences and Arts, Article April 202
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijmdsa.v4i2.5904

Abstract

The Audit Report Lag is a concern for stakeholders in decision-making, whether it is investing, selling shares, making acquisitions, and determining other policies. Audited financial statements are important in decision-making because they describe the financial activities and performance of the company. This study aims to examine the factors that cause Audit Report Lag in Energy Sector Companies at the IDX for the 2021-2023 Period. The results show that only the audit committee size variable has a significant negative effect on Audit Report Lag. Other variables do not have a significant effect on Audit Report Lag. The Sig F value is 0.047 <0.05 so it can be concluded that simultaneously there is a significant influence of the independent variables on financial distress. Further research is recommended to use non-financial variables such as Good Corporate Governance or environmental variables.
PKM PERSONAL & FAMILY FINANCE, LANGKAH MENUJU MASA DEPAN AMAN Pangestu, Juan Carlos; Wijaya, Adinda Patricia
JUBDIMAS ( Jurnal Pengabdian Masyarakat) Vol 4 No 1 (2025): Jurnal Pengabdian Masyarakat, Maret 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jubdimas.v4i1.365

Abstract

Many people are trapped in illegal online loans due to low financial literacy. To overcome this, the service team held a seminar on personal and family financial management with PT Artisan Kuliner Group on January 13, 2025. The seminar was entitled Personal & Family Finance: steps towards a secure future with PT Artisan Kuliner Group. The implementation was carried out in the UBM Seminar Room (TUSR), 7th floor of Bunda Mulia University and has been going well. The material discussed how to manage personal and family finances properly so that it is not only limited to controlling expenses or preparing a budget. but also includes long-term financial planning, such as preparing education funds, investments, and insurance protection.
The Effect of Tax Planning, Deferred Tax Expense, Deferred Tax Assets, Dividend Policy, Debt Policy on Profit Management in Infrastructure Sector Companies, as Well as Transportation and Logistics Listed on the IDX for the 2019-2023 Period Kurnia Sari, Made Meiliana; Pangestu, Juan Carlos
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6585

Abstract

This study aims to determine tax planning, deferred tax burden, deferred tax assets, dividend policy, and debt policy on earnings management in infrastructure, transportation, and logistics companies listed on the Indonesia Stock Exchange for the period 2019-2023. This study uses secondary data, namely data obtained indirectly, with the sampling technique in this study using the purposive sampling technique. The number of samples obtained was 84 observation data. The analysis method of this study uses descriptive quantitative analysis processed using SPSS version 29. The results of the study indicate that partial tax planning and deferred tax burden do not have a significant effect on earnings management, while deferred tax assets, debt policy, and dividend policy have a significant effect on earnings management. Simultaneously, tax planning, deferred tax burden, deferred tax assets, dividend policy, and debt policy have a significant effect on earnings management. It is hoped that this paper can be used as evaluation material on the impact of tax legislation that is still in the early stages of development in Indonesia, which has an impact on future business performance, and so that further research uses a wider research sample and other variables such as current tax burden, company size, and tax aggressiveness.
Determinan Laba Pada Emiten-Emiten di Sektor Industri Kesehatan yang Terdaftar di Bursa Efek Indonesia untuk Periode 2019-2023 dengan Tingkat Hutang Sebagai Pemoderasi Juan Carlos Pangestu; Gracella Fralin Suhandi
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 7 No. 1 (2025): Jurnal Ekonomi Manajemen Sistem Informasi (September-Oktober 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v7i1.6195

Abstract

Pentingnya stabilitas laba bagi industri kesehatan di Indonesia sejak masa pandemi menjadi perhatian lebih bagi para investor. Masa pandemi yang lalu juga menjadi tantangan besar yang seharusnya menjadi pelajaran untuk industri kesehatan agar dapat mempertahankan keuntungan di masa depan. Penelitian ini bertujuan untuk menganalisis pengaruh siklus operasi, volatilitas arus kas, dan volatilitas penjualan pada presistensi laba. Selain itu, penelitian ini juga bertujuan untuk menganalisa peran kebijakan hutang. Populasi yang digunakan pada penelitian ini merupakan perusahaan industri kesehatan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019 - 2023. Metode penentuan sampel dalam penelitian ini menggunakan purposive sampling dengan kriteria perusahaan yang konsisten terdaftar di BEI selama rentang tahun penelitian yaitu 2019 - 2023, perusahaan yang telah menerbitkan laporan keuangan periode tahun 2019 - 2023, dan perusahaan yang memiliki semua variabel yang dibutuhkan pada penelitian ini sehingga diperoleh sampel sebanyak 16 perusahaan. Teknik analisis yang digunakan pada penelitian ini merupakan analisis linear berganda. Berdasarkan hasil penelitian, dapat diketahui bahwa siklus operasi dan volatilitas penjualan berpengaruh signifikan dan positif terhadap presistensi laba. Sedangkan volatilitas arus kas tidak berpengaruh terhadap presistensi laba. Hasil penelitian lainnya adalah bahwa variabel tingkat hutang sebagai variabel pemoferasi dapat memperkuat pengaruh dari siklus operasi dan volatilitas penjualan terhadap presistensi laba. Sedangkan variabel tingkat hutang sebagai variabel pemoferasi tidak dapat memperkuat pengaruh darivolatilitas arus kasterhadap presistensi laba.
The Effect of Profitability, Tax Planning, Independent Commissioners, and Firm Size on Firm Value: Evidence from the Indonesian Financial Sector Felicia, Zoey; Pangestu, Juan Carlos
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7788

Abstract

The value of a firm is a critical concern for stakeholders, especially in the financial sector, where internal governance and financial strategies play a vital role. This study investigates the influence of profitability, tax planning, independent commissioners, and firm size on firm value in financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The research problem centers on identifying which internal factors significantly contribute to enhancing firm value in the post-pandemic recovery phase. The study aims to analyze these relationships using a quantitative approach. Secondary data were collected from audited annual financial statements and official company websites. A total of 152 financial companies were selected through purposive sampling. Data analysis was performed using SPSS version 25.0, applying descriptive statistics, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination (R²). The findings reveal that profitability and the presence of independent commissioners have a positive and significant effect on firm value. Conversely, tax planning and firm size do not show a significant influence. These results offer practical implications for company management, investors, and policymakers in identifying and reinforcing internal factors that drive firm value in Indonesia's financial sector. The study adds to the limited literature focusing on this sector, especially during the multi-year recovery period following the COVID-19 pandemic.
Co-Authors Denise Insan Hirliana Desty Permata Hati Devi Gracia Pangestu Febe, Margareta Felicia, Zoey Gracella Fralin Suhandi Hati, Desty Permata Jan Hoesada Jessica Aprilliani Karvicha Akwila Kurnia Sari, Made Meiliana Laurenza Jenita Tjahyadi Merna Surjadi Monica Lesmana Nainggolan, Piter Nataherwin, Nataherwin Octavia, Pamella Phebyana Margaretha Phebyana Margaretha Stephani Kurniawan Temy Setiawan, Temy Tristian Valentino Widyasari Widyasari, Widyasari Wijaya, Adinda Patricia Yohanes Mardinata Rusli, Yohanes Mardinata