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All Journal Balance Vocation Accounting Journal Sustainable : Jurnal Akuntansi Jurnal Manajemen Perbankan Keuangan Nitro JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio
Surahman, Dedy
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Economics, Econometrics & Finance

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Investment Decision Factors Sugiarto, Sugiarto; Surahman, Dedy; Sya’ban, Ma’ruf
SUSTAINABLE JURNAL AKUNTANSI Vol 3 No 2 (2023): Volume 3, No.2 November 2023
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v3i2.20953

Abstract

The purpose of this study was to determine the effect of financial literacy and personal income on investment decisions. Data collection was carried out by survey using a questionnaire given to 75 respondents. The results of this study indicate that Financial Literacy partially has no significant effect on Financial Behaviour, Financial Literacy partially has a significant effect on Investing Decisions, Personal Income partially has no significant effect on Financial Behaviour, Personal Income partially has a significant effect on Investing Decisions, Financial Behaviour partially has no significant effect on Investing Decisions.
ANALISIS SISTEM PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANG PADA CV. KURNIA ADI PERKASA SURABAYA Efianti Wibowo, Sarah; Rusmawati, Zeni; Surahman, Dedy
SUSTAINABLE Vol 4 No 1 (2024): Volume 4 No 1, Mei 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i1.22415

Abstract

This paper examines the implementation of the internal control system for merchandise inventory at CV. Kurnia Adi Perkasa Surabaya. The type of research used in this research is a type of qualitative research with descriptive research methods. Data collection techniques in this study were in the form of observation, interviews, and documentation using analytical tools for internal control elements consisting of: 1) organizational structure that clearly separates functional responsibilities, 2) authorization systems and recording procedures, 3) practice healthy, and 4) employees whose quality is in accordance with their responsibilities. The results of the study of the internal control system in the procedure for managing merchandise inventory implemented by CV. Kurnia Adi Perkasa Surabaya is sufficient. However, there are still some that are not in accordance with the elements of internal control according to theory where there are multiple tasks in running the organization and some documents are not authorized by the proper party and there are stock differences due to lack of accuracy and negligence of related functions.
TAX AVOIDANCE BERBANDING DENGAN KINERJA KEUANGAN MEMPENGARUHI CORPORATE GOVERNANCE DAN CAPITAL INTENSITY Setiawan, Adhar Putra; Surahman, Dedy; Oktaviani, Marista
Balance Vocation Accounting Journal Vol 6, No 1 (2022): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v6i1.6130

Abstract

Abstract: This research is to find out tax avoidance compared to financial performance that affects corporate governance and capital intensity. Corporate governance indicators as independent variables consist of audit committee, audit quality, managerial ownership, institutional ownership and independent commissioners. The indicator of tax avoidance as the dependent variable is the Earning Tax Rate (ETR). While the indicators for financial performance as an intervening variable are Return on Assets (ROA) and Return on Equity (ROE). Research data sources can be accessed through the official website of the IDX (Indonesian Stock Exchange). The data collection technique used purposive sampling technique. The research uses SmartPLS 2.0 software to calculate the inner and outer models as well as the Sobel Test. The results of the study show that the first hypothesis is that there is no significant effect of good corporate governance on tax avoidance with the support of a positive or unidirectional influence, the second hypothesis is that there is a significant effect of capital intensity on tax avoidance with the support of a negative or unidirectional influence, the third hypothesis has a significant effect of good corporate governance on financial performance with the support of a positive or unidirectional influence, the fourth hypothesis there is no significant effect between capital intensity on financial performance with the support of a positive or unidirectional influence, the fifth hypothesis there is a significant influence between financial performance on tax avoidance with support direction of influence is negative or unidirectional. 
Pengaruh Pengungkapan Akuntansi Lingkungan Dan Kinerja Lingkungan Terhdapa Nilai Perusahaan Pada Perusahaan Pertanian Yang Terdaftar Di Bei Tahun 2017-2023 Oktaviani, Marista; Setiawan, Adhar Putra; Surahman, Dedy
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 8 No. 1 (2025): Volume 8, Nomor 1, Januari 2025
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACT This research aims to examine and analyze the influence of environmental accounting disclosures and environmental performance on company value in the largest agricultural companies listed on the Indonesia Stock Exchange for the 2016-2022 period. This research is quantitative research. The research samples were 5 companies that were among the largest companies on the IDX, observation years 2016-2022 which were carried out using purposive sampling techniques. The analysis technique is carried out using multiple linear regression. The research results show that the environmental accounting disclosure variables and environmental performance have a significant effect on company value
Analisis Anteseden Financial Behavior Pada Mahasiswa Gen Z Prodi Akuntansi Universitas Muhammadiyah Surabaya MSA, Gita Desipradani S.Pd MM; Fitriyah, Kurnia Lailatul; Surahman, Dedy
SUSTAINABLE Vol 4 No 2 (2024): Volume 4 No 2, November 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i2.24599

Abstract

This research was conducted regarding the phenomenon of young people in Indonesia regarding poor behavior and financial literacy and the emergence of technology-based financial products and services. The purpose of this study was to determine the effect of Financial Literacy (X1) and Financial Technology (X2) on Financial Behavior (Y) in Gen Z Students of Accounting Study Program, University of Muhammadiyah Surabaya. The research approach used in this study is a quantitative approach using questionnaires in data collection. The population in this study were active students of the Accounting Study Program for the 2019-2022 academic year, University of Muhammadiyah Surabaya. The number of samples is 60 respondents. The data were processed using the IBM Statistics SPSS 25 program, based on the results of the t test conducted it can be seen that financial literacy (X1) has a positive and significant effect on financial behavior (Y) and financial technology (X2) has no significant effect on financial behavior (Y). Based on the results of the F test conducted, it can be seen that Financial Literacy (X1) and Financial Technology (X2) simultaneously have a positive and significant effect on the financial behavior variable in Gen Z Students of Accounting Study Program, University of Muhammadiyah
Investment Decision Factors Sugiarto, Sugiarto; Surahman, Dedy; Sya’ban, Ma’ruf
SUSTAINABLE Vol 3 No 2 (2023): Volume 3, No.2 November 2023
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v3i2.20953

Abstract

The purpose of this study was to determine the effect of financial literacy and personal income on investment decisions. Data collection was carried out by survey using a questionnaire given to 75 respondents. The results of this study indicate that Financial Literacy partially has no significant effect on Financial Behaviour, Financial Literacy partially has a significant effect on Investing Decisions, Personal Income partially has no significant effect on Financial Behaviour, Personal Income partially has a significant effect on Investing Decisions, Financial Behaviour partially has no significant effect on Investing Decisions.
ANALISIS SISTEM PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANG PADA CV. KURNIA ADI PERKASA SURABAYA Efianti Wibowo, Sarah; Rusmawati, Zeni; Surahman, Dedy
SUSTAINABLE Vol 4 No 1 (2024): Volume 4 No 1, Mei 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i1.22415

Abstract

This paper examines the implementation of the internal control system for merchandise inventory at CV. Kurnia Adi Perkasa Surabaya. The type of research used in this research is a type of qualitative research with descriptive research methods. Data collection techniques in this study were in the form of observation, interviews, and documentation using analytical tools for internal control elements consisting of: 1) organizational structure that clearly separates functional responsibilities, 2) authorization systems and recording procedures, 3) practice healthy, and 4) employees whose quality is in accordance with their responsibilities. The results of the study of the internal control system in the procedure for managing merchandise inventory implemented by CV. Kurnia Adi Perkasa Surabaya is sufficient. However, there are still some that are not in accordance with the elements of internal control according to theory where there are multiple tasks in running the organization and some documents are not authorized by the proper party and there are stock differences due to lack of accuracy and negligence of related functions.
Analisis Anteseden Financial Behavior Pada Mahasiswa Gen Z Prodi Akuntansi Universitas Muhammadiyah Surabaya MSA, Gita Desipradani S.Pd MM; Fitriyah, Kurnia Lailatul; Surahman, Dedy
SUSTAINABLE Vol 4 No 2 (2024): Volume 4 No 2, November 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i2.24599

Abstract

This research was conducted regarding the phenomenon of young people in Indonesia regarding poor behavior and financial literacy and the emergence of technology-based financial products and services. The purpose of this study was to determine the effect of Financial Literacy (X1) and Financial Technology (X2) on Financial Behavior (Y) in Gen Z Students of Accounting Study Program, University of Muhammadiyah Surabaya. The research approach used in this study is a quantitative approach using questionnaires in data collection. The population in this study were active students of the Accounting Study Program for the 2019-2022 academic year, University of Muhammadiyah Surabaya. The number of samples is 60 respondents. The data were processed using the IBM Statistics SPSS 25 program, based on the results of the t test conducted it can be seen that financial literacy (X1) has a positive and significant effect on financial behavior (Y) and financial technology (X2) has no significant effect on financial behavior (Y). Based on the results of the F test conducted, it can be seen that Financial Literacy (X1) and Financial Technology (X2) simultaneously have a positive and significant effect on the financial behavior variable in Gen Z Students of Accounting Study Program, University of Muhammadiyah
Pengaruh Intellectual capital, Struktur Modal dan Koneksi Politik terhadap Nilai Perusahaan Romandan, M. Ilham; Sya’ban, Ma’ruf; Surahman, Dedy
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol. 4 No. 1 (2024): Februari
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v4i1.10552

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Intellectual capital, Struktur Modal, dan Koneksi Politik terhadap Nilai Perusahaan. Variabel independen penelitian ini adalah Intellectual capital di ukur dengan menggunakan metode VAIC (Value Added Intellectual Coefficient). Struktur Modal diukur dengan menggunakan DER (Debt to Equity Ratio). Koneksi Politik diukur dengan menggunakan Scale Dumby. Variable dependen nya yaitu Nilai Perusahaan diukur dengan menghitung PBV (Price to book value). Metode Penelitian yang digunakan yaitu kuantitatif dengan mengambil populasi pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2021 yang terdiri dari 20 perusahaan. Penelitian ini menggunakan 12 perusahaan sebagai sampel yang dipilih berdasarkan metode purposive sampling.Penelitian ini menggunakan Analisis regresi berganda dengan SPSS versi 25 digunakan sebagai teknik analisis data.  Hasil analisis pada penelitian ini menunjukkan bahwa Intellectual capital berpengaruh signifikan terhadap Nilai Perusahaan, Struktur Modal tidak berpengaruh signifikan terhadap Nilai Perusahaan, Koneksi Politik tidak berpengaruh signifikan terhadap Nilai Perusahaan, dan secara simultan Intellectual capital, Struktur Modal, Koneksi Politik berpengaruh signifikan terhadap Nilai Perusahaan.
Co-Authors Desipradani, Gita Efianti Wibowo, Sarah Fitriyah, Kurnia Lailatul Oktaviani, Marista Romandan, M. Ilham Rusmawati, Zeni Setiawan, Adhar Putra Sugiarto S Sya’ban, Ma’ruf Sya’ban, Ma’ruf