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All Journal Riset Akuntansi dan Keuangan Indonesia Al Tijarah Jurnal EMT KITA Journal of Economic, Bussines and Accounting (COSTING) EQIEN - JURNAL EKONOMI DAN BISNIS ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Economics, Business, and Government Challenges Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Economic Reviews Journal Prosiding University Research Colloquium Review of Accounting and Business Jurnal Ekonomika Manajemen Dan Bisnis Innovative: Journal Of Social Science Research IIJSE El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Riset Akuntansi dan Keuangan Indonesia
Suyatmin Waskito Adi
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Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Profitability, Leverage, Firm Size, Liquidity, and Total Assets Turnover on Real Earnings Management (An Empirical Study on the Mining Company Classification Registered at Indonesia Stock Exchange (IDX) 2014-2017) Adi, Suyatmin Waskito; Putri, Wulanditya Anggun Permata; Permatasari, Widowati Dian
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.12403

Abstract

The aim of this research is to analyze the effect of profitability, leverage, firm size, liquidity, and total assets turnover on real earnings management. The population of this research is the classification of mining companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. The sampling method used a purposive sampling method and obtained as many as 80 companies. The data analysis method used multiple linear regression method. The results showed that the total asset turnover affected real earnings management. While profitability, leverage, firm size, and liquidity did not affect real earnings management.
ANALYSIS OF THE EFFECT OF TAXATION KNOWLEDGE, TAXPAYER AWARENESS, TAXATION SOCIALIZATION, TAX SANCTIONS, AND E-FILLING ON TAXPAYER COMPLIANCE (Empirical Study at the Primary Tax Office in Jepara Regency, Central Java) Adi, Suyatmin Waskito; Sanyika, Atantya Wahyu; Purbasari, Heppy
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 3 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i3.22160

Abstract

The purpose of this study was to determine whether tax knowledge, taxpayer awareness, tax socialization, and e-filling affect taxpayer compliance. This research is a quantitative research that uses primary data by distributing questionnaires to every taxpayer in the KPP Pratama Jepara area. The population used in this study were all taxpayers at KPP Pratama Jepara. The sample collection method is by Convenience sampling in accordance with predetermined criteria. The sample of this study amounted to 100 taxpayers. The analysis technique used in this study is multiple linear regression analysis which is processed using the Statistical Package for Social Science (SPSS) program. The results showed that the variable knowledge of taxation and tax socialization had no effect on taxpayer compliance. While the variables of taxpayer awareness, tax sanctions, and e-filling have an effect on taxpayer compliance.
The Effect of Good Corporate Governance, Profitability and Media Disclosure on Corporate Social Responsibility Gita Andini Saputri; Suyatmin Waskito Adi
Journal of Economics, Business, and Government Challenges Vol. 5 No. 01 (2022): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v5i1.207

Abstract

This study aims to determine the effect of disclosure of Good Corporate Governance (GCG), profitability, and media disclosure on Corporate Social Responsibility. The population and sample in this study are property and real estate companies listed on the Indonesia Stock Exchange in 2017-2019. The sampling technique in this study used purposive sampling technique. The number of samples in this study were 75 property and estate companies listed on the IDX in 2017-2019. The data analysis technique used in this study is multiple linear regression. The results of this study indicate that managerial ownership has no effect on CSR. Institutional ownership has an effect on CSR. Independent commissioners have no effect on CSR. The size of the board of commissioners has no effect on CSR. Profitability has no effect on CSR. Media disclosure has no effect on CSR.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020) Tama, Fekysan Alya; Adi, Suyatmin Waskito
Review of Accounting and Business Vol. 2 No. 2: Review of Accounting and Business: Vol 2 No 2, December 2021
Publisher : Accounting Undergraduate (S1) and Diploma Study Program (D3), STIE EKUITAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1083.145 KB) | DOI: 10.52250/reas.v2i2.485

Abstract

Penelitiannya ini dilaksanakan dengan tujuannya yakni mengetahui bagaimana pengaruh keputusan investasi, kebijakan dividen, profitabilitas, likuiditas, struktur modal, dan ukuran perusahaan mempengaruhi nilai perusahaan menggunakan teknik sekunder yang tercatat di BEI tahun 2018-2020. Disini dipergunakan metode penelitian dengan penentuan/pemilihan sampel berdasar kriterianya yang berhubungan dengan sumber data memakai regresi linier berganda. Hasil penelitian meunjukkan bahwasannya kebijakan dividen menghasilkan signifikansi 0,574, keputusan investasi sebesar 0,000, likuiditas sebesar 0,145, profitabilitas berskor 0,000, struktur modal berskor 0,001, dan ukuran perusahaan sebesar 0,008. Penelitiannya ini memperlihatkan bahwasannya kebijakan dividen dan likuditas tidak memberi pengaruhnya pada nilai perusahaan sementara keputusan investasi, profitabilitas, struktur modal, serta ukuran perusahaan memberi pengaruhnya pada nilai perusahaan.
PENGARUH EPS, PER, PBV & ROE TERHADAP HARGA SAHAM INDEKS INFOBANK15 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016 – 2019 Lufikasari, Ratna; Adi, Suyatmin Waskito
Review of Accounting and Business Vol. 2 No. 2: Review of Accounting and Business: Vol 2 No 2, December 2021
Publisher : Accounting Undergraduate (S1) and Diploma Study Program (D3), STIE EKUITAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1068.877 KB) | DOI: 10.52250/reas.v2i2.486

Abstract

Tujuan penelitian ini yakni guna mengetahui bagaimana pengaruh Earning per Share (EPS), Price Earning Ratio (PER), Price to Book Value (PBV), Return on Equity (ROE) terhadap Harga Saham. Dipergunakan datanya disini yakni berdasar laporan keuangan tahunan perusahaan sub sektor perbankan yang tercatat di BEI periode 2016-2019 di website www.idx.co.id. selaku data sekunder. Disini populasinya mencakup keseluruhan perusahaan sub sektor perbankan yang masuk dalam indeks infobank15 yang tercatat di BEI periode 2016-2019. Teknik mengambil sampel dilaksanakan memakai teknik purposive sampling. Hasilnya yakni EPS, PBV, dan ROE memebri pengaruhnya pada Harga Saham, sedangkan PER tidak memberi pengaruhnya pada harga saham.
Pengaruh Persepsi Kemudahan Dan Kemanfaatan Elektronik Wallet Shopeepay Terhadap Kinerja Keuangan UMKM Badarudin, Dieon Agatha; Adi, Suyatmin Waskito
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 1 (2025): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i1.2790

Abstract

The research was conducted to determine and analyze the effect of perceived convenience and usefulness of the Shopeepay electronic wallet on the financial performance of MSMEs in Jebres District, Surakarta City. The research approach was carried out using quantitative methods using a sample of 165 respondents. The research instrument used a questionnaire and was analyzed using multiple linear regression. The results showed that later perceptions had a significant effect on financial performance, while perceived usefulness had no significant effect on the financial performance of MSMEs. The results simultaneously show that perceived convenience and perceived usefulness have a significant effect on the financial performance of MSMEs in Jebres District, Surakarta City.
PENGARUH STRUKTUR KEPEMILIKAN, LEVERAGE, LIKUIDITAS, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2021-2023 Mayang Puspita Dewi Saraswati; Suyatmin Waskito Adi
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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

Abstract

This study aims to analyze the effect of ownership structure, leverage, liquidity, and profitability on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2023. After the COVID-19 pandemic, the manufacturing sector faces major challenges such as inflation, global competition, and fluctuations in raw material prices that affect business continuity. The company value reflected in the stock price is an important indicator for investors in assessing the company's performance and prospects. The ownership structure, both institutional and managerial, is expected to provide control and efficiency over the management of the company. Meanwhile, leverage reflects the financial risk taken by the company, liquidity shows the ability to meet short-term obligations, and profitability reflects the ability to generate profits. This research is important to make an empirical contribution to the study of financial management as well as a reference for managers and investors in making strategic decisions in the midst of economic dynamics. The difference in results from previous research is an important basis for conducting this study.
Pengaruh Literasi Keuangan, Persepsi Kemudahan Penggunaan, Dan Persepsi Manfaat Terhadap Minat Penggunaan Fintech Lending (Studi Kasus Pada Mahasiswa Universitas Muhammadiyah Surakarta) Ingreanida Agya Saputri; Suyatmin Waskito Adi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.8583

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, persepsi kemudahan penggunaan, dan persepsi manfaat terhadap minat penggunaan fintech lending pada mahasiswa Universitas Muhammadiyah Surakarta. Pendekatan yang digunakan adalah kuantitatif dengan metode survei. Data diperoleh dari 100 responden yang dipilih secara purposive dan dianalisis menggunakan regresi linier berganda dengan bantuan SPSS. Instrumen pengumpulan data diuji validitas dan reliabilitasnya, serta dilakukan uji asumsi klasik untuk memastikan kelayakan model. Hasil penelitian menunjukkan bahwa literasi keuangan berpengaruh signifikan terhadap minat penggunaan fintech lending. Sebaliknya, persepsi kemudahan penggunaan dan persepsi manfaat tidak memiliki pengaruh signifikan. Temuan ini mengindikasikan bahwa pemahaman mahasiswa tentang keuangan lebih menentukan dalam membentuk minat terhadap penggunaan layanan fintech lending dibandingkan persepsi terkait kemudahan atau manfaat yang dirasakan.
ANALISIS PERSEPSI MANFAAT, KEMUDAHAN, DAN RISIKO TRANSAKSI DALAM PENGGUNAAN MOBILE BANKING Laksana, Adhika Ha’qi; Adi, Suyatmin Waskito
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i4.15696

Abstract

Latar belakang penelitian ini didasari oleh perkembangan teknologi digital dalam sektor perbankan yang mendorong pergeseran perilaku nasabah dari transaksi konvensional ke layanan berbasis aplikasi. Penelitian ini bertujuan untuk menganalisis pengaruh persepsi manfaat, persepsi kemudahan, dan persepsi risiko terhadap penggunaan mobile banking di kalangan Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan survei terhadap responden yang merupakan pengguna aktif mobile banking. Teknik analisis data dilakukan melalui regresi linier berganda dan uji t parsial untuk menguji pengaruh masing-masing variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa persepsi manfaat berpengaruh secara signifikan terhadap penggunaan mobile banking, yang berarti semakin tinggi manfaat yang dirasakan pengguna, semakin besar intensitas penggunaan layanan tersebut. Sebaliknya, persepsi kemudahan tidak menunjukkan pengaruh yang signifikan, mengindikasikan bahwa kemudahan bukan lagi faktor utama dalam mendorong keputusan penggunaan. Sementara itu, persepsi risiko terbukti berpengaruh signifikan secara negatif terhadap penggunaan mobile banking, menandakan bahwa kekhawatiran terhadap keamanan dan privasi masih menjadi hambatan dalam pemanfaatan teknologi ini. Temuan ini memberikan implikasi penting bagi pihak perbankan dalam merancang strategi pengembangan layanan digital yang tidak hanya berfokus pada inovasi fitur, tetapi juga pada peningkatan keamanan dan edukasi pengguna untuk membangun kepercayaan.
ANALISIS PENGARUH RASIO KEUANGAN TERHADAP KINERJA KEUANGAN PERBANKAN Silverio, Paradito; Adi, Suyatmin Waskito
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/4q2wdf98

Abstract

This study aims to analyze the effect of financial ratios on the financial performance of banks listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. Financial performance is measured using Return on Assets (ROA), while the financial ratios used include Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), and Operating Costs to Operating Income (BOPO). The research method used is quantitative with an associative approach. The data used are secondary data in the form of annual financial reports from 43 banking companies selected through a purposive sampling method, resulting in 172 observations during the study period. The data analysis technique was carried out using multiple linear regression tests using SPSS software. The results of the study showed that partially the NPL, LDR, and BOPO variables had a significant effect on ROA. While the CAR and NIM variables did not have a significant effect on ROA. Simultaneously, all independent variables have a significant effect on ROA with a significance value of 0.001 and an Adjusted R Square value of 0.806, which means that the model can explain the dependent variable by 80.6%. This finding indicates that certain financial ratios can be used as important indicators in assessing the financial performance of banking in Indonesia.
Co-Authors Anggraeni, Putri Pangestika Arifah, Novia Berliani Astuti, Sabrina Kurnia Aswanta Wisnu Pradhana Badarudin, Dieon Agatha Castro, Fowler El Santri Edy Purwo Saputro Esa Aldila Fasifah Hanim Firmansyah, Dewa Ramadhan Gita Andini Saputri Gustarinda, Evi Heppy Purbasari Ingreanida Agya Saputri Intan Veronica Laksana, Adhika Ha’qi Lilis Indrawati Lufikasari, Ratna Luh Putu Ratna Sundari Mayang Puspita Dewi Saraswati Mei Puspitasari Misfalah, Khoiri Adha Muhammad Abyan Shafly Muhammad Azis Aprian Afi Luqman Novia Berliani Arifah Novitri, Revista Williya Oktaviana Dwi Mawarni Puspitasari, Septi Maharani Putri, Wulanditya Anggun Permata Rahmawati, Dwi Nur Safina Fatmawati Sanyika, Atantya Wahyu Septina Rahma Darmayati Setyaningrum, Dewi Probowati Silverio, Paradito Tama, Fekysan Alya Utami, Clarisa Dzikri Antini Putri Widowati Dian Permatasari Yuna Oktawida