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All Journal Jurnal Keuangan dan Perbankan Jurnal Akuntansi Multiparadigma Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Bisnis dan Akuntansi Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Ilmiah Akuntansi Kesatuan Aksara: Jurnal Ilmu Pendidikan Nonformal Journal of Economic, Public, and Accounting (JEPA) Jurnal Abdimas Kartika Wijayakusuma Jurnal Akuntansi dan Keuangan Indonesia Jurnal Atma Inovasia Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik MIMBAR : Jurnal Sosial dan Pembangunan Jurnal Akuntansi Kontemporer Jurnal Akuntansi Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
Meythi, Meythi
Universitas Kristen Maranatha
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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RASIO KEUANGAN YANG PALING BAIK UNTUK MEMPREDIKSI RETURN SAHAM : SUATU STUDI EMPIRIS PADA PERUSAHAAN MENUFAKTUR YANG TERDAFTAR DIBURSA EFEK JAKARTA MEYTHI
Jurnal Bisnis dan Akuntansi Vol. 9 No. 1 (2007): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v9i1.602

Abstract

This study aims to determine the best financial ratios in predicting stock return. there are 13 financial ratio (current ratio (cr), quick ratio (qr), current assets total assets (cata), debt ratio (dr), equity to total assets (eta), inventory turnover (arto), return on investement (roi), return on equity (roe), price earnings ratio (per), price book value (pbk) dan stock return (sr) categorized into five factors (liquidity/solvability factor, activity factor, profitability factor, capital market factor, and stock return) factor in predicting stock return. Data in this study are from manufacturing firms listed on the jakarta stock exchange during 200-2004. factor analysis is used to determine the best financial ratios in predicting stock return. The empirical result show that current ratio (cr) is the best financial ratio in prediciting stock return.
THE EFFECT OF THE PRESENCE OF FOREIGN BOARD MEMBERS ON CORPORATE ESG SCORES IN INDONESIA Reynald Emmanuel Dwistia; Kanisius Kevin Widjaja; Meythi Meythi; Riki Martusa
Jurnal Bisnis dan Akuntansi Vol. 26 No. 2 (2024): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v26i2.2633

Abstract

The purpose of this study is to examine the impact of foreign boards and board commissioners on ESG scores in Indonesia from 2019-2023. Drawing upon the resource dependency theory, this paper applies multiple linear regression to investigate whether foreign boards and ESG performance of firms listed on Indonesia Stock Exchange (IDX) are related. The results indicate that foreign boards presence impacts ESG scores positively at 10%. Although this highlights that oversea boards can have a positive impact in such ways through expertise and global connections, the regulatory setting will remain just as important even if it is under reform. Instead, foreign boards have an insignificant negative impact on the ESG scores both for overall governance and all sub-dimensions suggesting that it may not be appropriate to use a more diversified board in terms of origin as panacea especially when it comes to advancing ESG practices. This study also has several limitations in that it explored companies from Indonesia, the period of research took place in a limited time frame and board demographics were not considered. Based on this study, one may argue part of the solution is to rely more heavily on foreign boards with greater familiarity and experience in implementing ESG appropriately for local conditions. The results are expected to provide implications for firms and regulators about the significance of board composition which enhances ESG performance, and corporate sustainability.
RISK MANAGEMENT, COMPANY RISK, MODERATING ROLE OF BOARD GENDER DIVERSITY Johanes Felix Gunawan; Rio Christantio Hakim; Riki Martusa; Meythi Meythi
Jurnal Bisnis dan Akuntansi Vol. 27 No. 1 (2025): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v27i1.2686

Abstract

The research has intention to observe the impact of corporate board risk management on the risks faced by the company moderated by board gender diversity in non-financial corporations indexed on the Indonesian stock index during 2023. This research sample consist of 704 non-financial corporations indexed on the Indonesian stock exchange during 2023 and issued 2023 annual reports. This research finding that management of risk conducted by the board negatively affects the risks faced by the company. Gender diversity moderates this relationship with mixed results where the presence of women has positive result while moderate the relationship between risk management and firm risk while gender diversity in corporations board has negative result while moderates the relationship betwixt risk management and firm risk. Contribution of this study is to enrich the literature related to risk management and gender diversity in corporation board in the Indonesian context and provides an overview of the impacts of implementing policies to promote diversity in gender in Indonesian companies
Tak Mau Menyerah, Ibu-Ibu Warga Desa Jatiendah Belajar Editing Video dengan Capcut Ratnadewi Ratnadewi; Aikho Pasodung; Heri Andrianto; Pin Panji Yapinus; Meythi Meythi
Jurnal Atma Inovasia Vol. 5 No. 6 (2025)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/jai.v5i6.11418

Abstract

Residents of RT 5, RW 3, Jatiendah Village, mostly earn as construction workers, open stalls, and sell food. The women in Jatiendah Village, who are primarily housewives dependent on their husband's income, they want to sell food. Limited income and small business capital make it difficult for them to rent a place to sell. High rental costs create an imbalance between income and expenses, ultimately causing their capital to dwindle as they incur losses. The problem that occurs is their inability to create video content to promote their sales. The purpose of this activity is to provide training for the women of Jatiendah Village on how to create video content using the CapCut application. The method used is Asset Based Community Development (ABCD) which develops the ability to make videos. As a result, the women were very enthusiastic about learning the new things. The conclusion of this activity is that Jatiendah villagers benefit from knowledge after being given training in video making and video editing with Capcut. Abstrak— Warga RT 5, RW 3, Desa Jatiendah, sebagian besar berpenghasilan sebagai pekerja bangunan, membuka warung, dan menjual makanan. Untuk ibu-ibu warga desa Jatiendah yang kebanyakan ibu rumah tangga dan bergantung pada penghasilan suaminya, membuat mereka ingin berjualan makanan. Penghasilan yang terbatas dan modal usaha yang kecil membuat mereka kesulitan untuk menyewa tempat berjualan. Sewa tempat yang mahal membuat pemasukan dan pengeluaran menjadi tidak seimbang. Akhirnya modal habis karena mereka merugi. Permasalahan yang terjadi adalah ketidak mampuan mereka untuk membuat konten video untuk mempromosikan jualannya. Tujuan kegiatan di sini adalah memberi pelatihan kepada ibu-ibu warga desa Jatiendah untuk membuat konten video dengan aplikasi Capcut. Metode yang digunakan adalah Asset Based Community Development (ABCD) yang mengembangkan kemampuan membuat video. Hasilnya ibu-ibu sangat antusias belajar hal baru yang mereka dapatkan. Simpulan dari kegiatan ini warga desa Jatiendah mendapat manfaat pengetahuan setelah diberi pelatihan pembuatan video dan editing video dengan Capcut.    
Peningkatan Literasi Keuangan, Efikasi Diri, dan Perilaku Kredit Berisiko melalui Workshop Smart Money Management bagi Mahasiswa Kirirom Institute of Technology, Cambodia Imelda Junita; Maya Malinda; Johannes Buntoro Dharmasetiawan; Joni Joni; Meythi; Riki Martusa; Santy Setiawan; Rapina; Tan Ming Kuang; Surya Setyawan
Jurnal Atma Inovasia Vol. 5 No. 6 (2025)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/jai.v5i6.12009

Abstract

The Smart Money Management community service program was designed to improve financial literacy, self-efficacy, and reduce risky credit behavior among students at Kirirom Institute of Technology (KIT), Cambodia. In the context of students facing challenges in personal financial management due to lack of knowledge and experience, this program aims to equip them with basic knowledge of financial management through an educational and interactive approach. The implementation method includes delivering materials on the concepts of SMART Goal and Smart Money Management, as well as participatory training activities in the form of frugal living action pictures. The evaluation results showed that the financial literacy score increased from 2.37 to 2.57, and self-efficacy from 3.28 to 3.7, while the perception of risky credit behavior decreased by 0.08 points. In addition, the results of the personal assessment showed an increase in the number of students who had a high understanding of finance from 2 to 7 people. These findings indicate that the program was successful in improving participants' understanding and positive attitudes towards financial management. Thus, this program contributes to strengthening students' ability to make wise financial decisions and fostering a disciplined and independent attitude in managing their finances in the future.
PENGARUH LITERASI KEUANGAN TERHADAP KEPUTUSAN INVESTASI BERDAMPAK:PERAN PREFERENSI NON-FINANSIAL DAN PERSEPSI RISIKO Caritas Ignasia Yeni Thoma; Riki Martusa; Meythi Meythi
Jurnal Akuntansi Vol 20 No 1 (2026): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v20i1.6734

Abstract

This study explores how financial literacy influences impact investment decisions within non-profit organizations under the Catholic Church in Indonesia. In addition to examining the direct effect of financial literacy, the research investigates the mediating role of non-financial preferences and assesses the extent to which risk perception affects the decision-making process. Data were collected through a survey of sixty financial decision-makers actively involved in managing organizational funds. The analysis was conducted using Partial Least Squares Structural Equation Modeling (PLSSEM) to examine the relationships among variables. The findings of this study indicate that financial literacy not only directly affects investment decisions but also shapes how organizations interpret and integrate social and moral values into their financial strategies. Non-financial preferences serve as a significant bridge between financial orientation and the organization’s social goals. While risk perception has a direct influence on impact investment decisions, it does not moderate the relationship between financial literacy and those decisions. This study highlights the importance of incorporating value-based considerations into financial strategies and contributes to the literature on Socially Responsible Investment (SRI) and Behavioral Finance, especially in the context of organizations based on moral and social values.
The Effect of Independent Board of Commissioners and Capital Intensity on Tax Avoidance Rahajeng Yasmin F.; Meythi Meythi; Riki Martusa; Rapina Rapina
MIMBAR : Jurnal Sosial dan Pembangunan Volume 40, No. 2, (December 2024) [Accredited Sinta 3, No 79/E/KPT/2023]
Publisher : UPT Publikasi Ilmiah (Universitas Islam Bandung)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/mimbar.v40i2.4899

Abstract

The reason of this consider is to look at how the free board of commissioners and capital concentrated have an impact on assess shirking. The data gotten comes from the inspected yearly reports for 2020 to 2022 of coal mining companies recorded on the Indonesia Stock Trade. The number of perceptions chosen utilizing purposive determination is 45 information on the money related explanations of coal mining businesses gotten from the Indonesia Stock Trade and the company's site. The factors watched in this ponder incorporate assess evasion as the subordinate variable, capital escalated and autonomous board of commissioners as free components. The investigate discoveries appear that capital escalated and free board of commissioners both have an impact on assess evasion. The discoveries of this consider bolster the theory created and are reliable with the discoveries of other thinks about that found that the free board of commissioners and capital escalated significantly.
The Influence of Big Data, Compliance Risk Management, and Business Intelligence on Tax Compliance Puji Astuti; Rapina Rapina; Meythi Meythi; Joni Joni
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 2 (2025): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i2.2792

Abstract

Advances in information technology have brought significant changes to various sectors, including tax administration. The use of technologies such as Big Data, Compliance Risk Management (CRM), and Business Intelligence (BI) is believed to improve taxpayer compliance by analysing large amounts of data and managing tax risks more effectively. This study aims to analyse the influence of Big Data, CRM, and BI on tax compliance levels in Indonesia. A quantitative approach was used, with data collected through questionnaires from Account Representatives at the Regional Office (Kanwil) of the Directorate General of Taxes (DJP) West Java I (Jabar I). The data was analysed using the Partial Least Squares Structural Equation Modelling (PLS-SEM) model. The results of the study indicate that all three variables have a significant influence on tax compliance, with CRM as the dominant factor influencing taxpayer compliance. This study contributes to the development of technology-based taxation strategies and policy recommendations for tax authorities in improving tax management efficiency in the digital era.
Capital Structure and Family Business Governance: Gender Representation as a Moderating Variable Tiurma Nainggolan; Riki Martusa; Meythi Meythi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 1 (2026): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i1.2917

Abstract

This study examines the relationship between capital structure and family business governance in 81 family companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024, with gender representation a moderating variable. The data were analyzed using pooled OLS regression with robust standard errors and 1%–99% winsorizing. The results show that capital structure has a negative effect on company performance. Long-term debt significantly reduces ROA and Tobin's Q because it increases financial risk. Short-term debt  and total debt are also predominantly negative, especially on Tobin's Q. These findings support the trade-off theory amid post-pandemic economic volatility. Gender representation does not moderate the relationship between capital structure and ROA. However, in Tobin's Q, the interaction of GR with LTD, STD, and TD is negative and significant. This indicates that higher GR strengthens the negative effect of debt on market value, due to the risk-averse nature of diverse boards, despite improving investor perceptions of governance. The study concludes that capital structure is detrimental to the governance of family businesses in Indonesia, and GR does not strengthen the positive relationship as hypothesized. Suggestions for further research include adding control variables, panel data models, and cross-country comparisons within ASEAN.
The Effect of Transfer Pricing Aggressiveness on Tax Avoidance with Intangible Asset Intensity as a Moderator Jaka Lirmaya; Meythi Meythi; Lily Pangarungan; Riki Martusa
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 8 No. 2 (2026)
Publisher : Magister Akuntansi FB-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jafta.v8i2.15663

Abstract

This study investigates the effect of transfer pricing aggressiveness on tax avoidance, where intangible asset intensity is considered as moderating variable, in companies engaged in plantation and food business, listed in Indonesia Stock Exchange (IDX) for year period of 2020 to 2024. The approach taken to this study is explanatory research method, involving secondary data obtained from audited annual consolidated financial statements. Data collection involved purposive sampling technique, which yielded 30 observations from six companies. CETR is used as proxy for tax avoidance; transfer pricing aggressiveness is proxied as ratio of related party transactions to total assets; intangible asset intensity is proxied as ratio of intangible assets to total assets; and firm size as control variable. The hypotheses testing was done through Moderated Regression Analysis (MRA). The results showed transfer pricing aggressiveness positively affects CETR, meaning more related-party transactions intensity leads to higher cash-basis tax payments and, moreover, to lesser tax avoidance. Intangible asset intensity does not significantly affect CETR and does not moderate the relationship between transfer pricing aggressiveness and tax avoidance. Finally, the firm size positively affects CETR. Therefore, it is confirmed that transaction-related parties and intangible asset ownerships are not necessarily used as tax avoidance techniques among Indonesian publicly held firms.The study contributes to transfer pricing and corporate taxation literature by emphasising importance of institutional context, regulatory oversight, and sector characteristics in interpreting correlation between transfer pricing and tax avoidance. Keywords: transfer pricing; tax avoidance; cash effective tax rate; intangible assets; moderated regression analysis.
Co-Authors Aikho Pasodung Alexander, Ferdinand Morin Alwi, Fachri Ariesa Pandanwangi Asher, Steven Aurora Angela Bailao, Dedi Anderias Candra Sinuraya Candra, Anastasya Regina Caritas Ignasia Yeni Thoma Christine Dwi Karya Susilawati Cynthia Stephani Pardosi Darmasetiawan, Johannes Buntoro Eddy, Endah Purnama Sari Erwan Erwan, Erwan Euclea Theda Ethelind Ferdinand Morin Alexander Filia Theresia Kurniawaty Gunawan, Johanes Felix Henky Lisan Suwarno Heri Andrianto Imelda Junita Jaka Lirmaya Johanes Felix Gunawan Johannes Buntoro Dharmasetiawan Joni Joni Joni Joni Kanisius Kevin Widjaja Kenswary, Dhea Lidya Agustina Lily Pangarungan M. Sienly Veronica Mariana Mathilda Mariawati Mariawati Maya Malinda Michael Michael Michael Michael Mulyadi Mulyadi Oktavianti Oktavianti Permata, Nurul Intawaty Pin Panji Yapinus, Pin Panji Puji Astuti Puji Astuti Rahajeng Yasmin F. Rapina Rapina Rapina . Rapina Rapina Rapina, Rapina Rapina Ratnadewi . Reynald Emmanuel Dwistia Reynard Tandayu Riki Martusa Riki Martusa Riki Martusa Rio Christantio Hakim Riyanto, Naomi Fani Rosida Tiurma Manurung Santy Setiawan Santy Setiawan Sasmitapura, Angga Se Tin Sheffie Teresa Surya Setyawan Tan Ming Kuang Tanison, Nindy Tiurma Nainggolan Yolla Margaretha Zaniarti, Sri