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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) Jurnal Ilmiah Ekonomi Islam Indonesian Journal of Sustainability Accounting and Management Jurnal Ilmu dan Riset Akuntansi Jurnal Riset Keuangan dan Akuntansi (JRKA) Fokus Ekonomi Owner : Riset dan Jurnal Akuntansi Referensi : Jurnal Ilmu Manajemen dan Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Keuangan Indonesia Asia Pacific Journal of Management and Education Journal of International Conference Proceedings Media Riset Akuntansi Auditing & Informasi Indonesian Journal of Sustainability Accounting and Management
Akhmad Riduwan
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Profitabilitas, Kebijakan Utang dan Solvabilitas terhadap Nilai Perusahaan : Corporate Governance sebagai Variabel Pemoderasi Febriyanti, Siska; Riduwan, Akhmad; Handayani, Nur
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2651

Abstract

This research aims to examine and gain empirical evidence of the effect of profitability, debt policy, and solvability on firm value, with corporate governance as a moderating variable. Moreover, the population was Property companies listed on the Indonesia Stock Exchange with financial statement reports during 2014-2023. The data collection technique used purposive sampling with 325 data samples. Furthermore, the data analysis technique used moderated regression analysis with a hypothesis test using the t-test. The result concludes as follow: (1) profitability which is referred to as Return On Equity has a positive effect on firm value, (2)debt policy which is referred to as Debt to Assets Ratio has a negative effect on firm value, (3) solvability which is referred to as Debt to Equity Ratio does not effect firm value, (4) corporare governance moderates positively the effect of profitability on firm value, (5) corporare governance moderates positively the effect of debt policy on firm value, (6) corporare governance moderates negatively the effect of solvability on firm value.
SUSTAINABILITY REPORTING: TEXTS AND TRACES OF MEANING Riduwan, Akhmad; Andajani, Andajani
Jurnal Akuntansi Multiparadigma Vol 16, No 1 (2025): Jurnal Akuntansi Multiparadigma (April 2025 - Agustus 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2025.16.1.03

Abstract

Abstrak – Pelaporan Keberlanjutan: Teks dan Jejak MaknaTujuan Utama – Penelitian ini bertujuan untuk mengeksplorasi konsistensi antara teks dalam laporan keberlanjutan dan aksi-aksi nyata perusahaan.Metode – Penelitian ini menggunakan metode konten analisis dengan mengadopsi pemikiran Derrida. Objek penelitian ini adalah laporan keberlanjutan lima perusahaan publik dan nonpublik di Indonesia.Temuan Utama – Laporan keberlanjutan disusun dengan taktik manajemen kesan berdasarkan kepentingan. Teks naratif dan visual dalam laporan keberlanjutan tidak seluruhnya konsisten dengan aksi nyata perusahaan. Teks laporan keberlanjutan merefleksikan empat makna yang berbeda, yaitu sesuai fakta, mendistorsi fakta, menyembunyikan fakta, dan tidak sesuai fakta.Implikasi Teori dan Kebijakan - Penelitian ini membuka wawasan dekonstruktif dalam membaca dan memaknai teks-teks laporan keberlanjutan. Pada aspek teoretis, prinsip “substansi mengungguli bentuk” perlu diadopsi dalam pelaporan keberlanjutan seperti prinsip yang diterapkan dalam pelaporan keuangan.Kebaruan Penelitian – Penelitian ini dilakukan dengan landasan asumsi ontologis Derrida tentang penelusuran teks. Abstract – Sustainability Reporting: Text and Traces of MeaningMain Purpose—This study aims to explore the consistency between the text in sustainability reports and companies' actual actions.Method—This study employs content analysis methods, drawing on Derrida's thinking. Its object is the sustainability reports of five public and nonpublic companies in Indonesia.Main Findings—Sustainability reports are compiled using impression management tactics based on interests. The narrative and visual texts in sustainability reports are not entirely consistent with companies' actual actions. The texts of sustainability reports reflect four different meanings: factual, distorting facts, concealing facts, and non-factual.Theory and Practical Implications—This study opens up a deconstructive perspective on reading and interpreting sustainability reports. On the theoretical aspect, the principle of 'substance over form' needs to be adopted in sustainability reporting, similar to the principle applied in financial reporting.Novelty – This research was conducted based on Derrida's ontological assumption about the meaning of the text.
PAJAK DAN SEDEKAH DALAM KESADARAN MENTAL ACCOUNTING DAN PANCASILA Riduwan, Akhmad; Andajani, Andajani
Jurnal Akuntansi Multiparadigma Vol 14, No 3 (2023): Jurnal Akuntansi Multiparadigma (Desember 2023 - April 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.3.30

Abstract

Abstrak – Pajak dan Sedekah dalam Kesadaran Mental Accounting dan PancasilaTujuan Utama – Penelitian ini bertujuan untuk memahami kesadaran di balik fenomena tindakan pelaku usaha yang taat membayar pajak dan bersedekah.Metode – Penelitian ini menggunakan metode deskriptif kualitatif. Informan dalam penelitian ini adalah dua orang pelaku UMKM.Temuan Utama – Kesadaran subjek atas ketaatan membayar pajak dan bersedekah merefleksikan noneconomic mental accounting. Pertimbangan non-ekonomik menjadi account reference point yang dominan. Kesadaran ketuhanan, kemanusiaan, kebersamaan, kebijaksanaan, dan keharmonisan merupakan account reference point dari mental accounting yang merefleksikan nilai-nilai Pancasila.Implikasi Teori dan Praktik – Ketaatan membayar pajak memerlukan pertimbangan nonekonomik. Selain itu, ketaatan ini memerlukan keikhlasan, seperti halnya bersedekah.Kebaruan Penelitian – Penelitian ini mengungkapkan kesadaran subjek membayar pajak dan bersedekah berdasarkan mental accounting, yang direfleksikan pada nilai-nilai Pancasila. Abstract - Tax and Almsgiving in Mental Accounting and Pancasila AwarenessMain Purpose - This research aims to understand the consciousness  behind the phenomenon of the actions of business actors who obey paying taxes and giving alms.Method - This research uses descriptive qualitative method. Informants in this research are two MSME actors.Main Findings - The subject's awareness of the obedience to pay taxes and charity reflects the tax and giving alms reflects noneconomic mental accounting. Considerations Non-economic considerations become the dominant account reference point. Awareness of divinity, humanity, togetherness, wisdom, and harmony are the account reference points of mental accounting that reflects the values of Pancasila.Theory and Practical Implications - Tax compliance requires non-economic considerations. In addition, this obedience requires sincerity, just like giving alms.Novelty - This research reveals the subject's awareness of paying taxes and giving alms based on mental accounting. based on mental accounting, which is reflected in the values of Pancasila.
Analysis of Educators’ Work Motivation in Supporting Main Tasks of Development and Education Command of Indonesian Navy (Causal Study in Educators Group Kobangdikal, Surabaya) Warsono, Heribertus Yudho; Budiyanto, Budiyanto; Riduwan, Akhmad
Asia Pacific Journal of Management and Education (APJME) Vol 2, No 3 (2019): November 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v2i3.622

Abstract

Indonesia is the biggest archipelagic state with at least 17.506 islands, the two-thirds of the area (70%) consists of sea waters with a coastline of 81,000 km and is located between two continents, namely Australia and Asia, and is located between two oceans, the Pacific and the Indian. Through the UN Assembly in Montego Bay about the International Law of the Sea, the principles of the principle of the archipelagic state are included in the UNCLOS 1982 (United Nations Convention on the Law of the Sea) which influences the use of the EEZ for the benefit of national welfare and development. According to Law no. 34 of 2004 concerning the TNI, article 9, the task of the Indonesian Navy is to prepare and foster the power to uphold the sovereignty and integrity of the NKRI and protect national interests in the sea of national jurisdiction. Escorting the sea to such an extent is a heavy duty for the Navy, with such a daunting task, compared to the very limited number of naval organization of the Navy, it requires professional and qualified Navy soldiers who are able to work well, to achieve the objectives of the Indonesian Navy as mandated by law. The Navy in carrying out its role as a national defense force in the sea needs to build, shape and improve the quality of its human resources, this is done in an effort to obtain the ability and appearance of professional Navy soldiers shown by their performance, based on the soul of Sapta Marga, Sumpah Praskar and the Indonesian Navy's Trisila, in an integrated, continuous and balanced manner with provision of skills through education and assignments. The Development and Education Command of the Navy (Kobangdikal) is one of the Navy's educational institutions which is the Main Command of the Development of the Navy and is directly under the Chief of Staff by having the main task of carrying out the formal Navy and non-formal education needed to improve Navy soldiers, carry out the study and development of the doctrine of marine operations and the doctrine of amphibious operations at the level of tactics as well as the study and development of general support for sea operations and tactical amphibious operations.2 In order to organize the formal education of the Navy, Kobangdikal was carrying out first education (Dikma), formation education (Diktuk), general development education (Dikbangum), specialization development education (Dikbangspes), science and technology education (Dikiptek), transitional education (Dikalih) and education needed in order to improve the quality of Navy personnel. The Navy's educational philosophy, namely "Purwa Cendekia Wusana Color Dwi", implies that every Indonesian Navy Soldier is first formed and empowered as a Sapta Marga Warrior Soldier (Purwa Color Dwi) and subsequently as a Marine War Professional soldier who is skilled in carrying out assignment (Cendekia Wusana) as a National defense force. In more depth the philosophy means that faced with the demands and challenges of the tasks faced by the Indonesian Navy, then the education of mental and physical fitness is preferred and then competency education, which starts giving knowledge to be competent, training to be deft, assignments to be clever, experience to be smart and appreciate the tasks, functions and roles as the main force of defense of the Sea of the State so that the Indonesian Navy Soldiers are formed. In order to carry out these basic tasks various educational instruments are needed in the form of educational facilities and human resources quality in order to achieve the success of the Navy's main education task optimally. 1 Kepala Staf Angkatan Laut, Pola Pendidikan Prajurit TNI AL, Jakarta, 2008, p.3 2 Peraturan Kepala Staf Angkatan Laut: Perkasal/44/VII/2008 Tanggal 2 Juli 2008 tentang Pokok-Pokok Organisasi dan Prosedur Kobangdikal The main task of the Indonesian Navy's educational institutions cannot be separated from the existence of the Navy's education system which includes 8 (eight) aspects of education and 10 (ten) components of education. In 10 (ten) components of education, there are 2 (two) main aspects in the implementation of education, namely the availability of educators (Gadik) or in other terms called the military teacher (Gumil) and the students. Educators as one of the 10 components of education are the dominant factor in realizing educational goals and objectives. Educators are personnel who have mastered the knowledge, skills and technology in a particular subject that is taught for the next through an educational process, transferring knowledge, skills and technology to a student / student in the military / Indonesian Navy. Students are the general designation for Pasis, Cadets, Students, and so on according to the designation that applies in each educational institution. Integration between educators and students will take place continuously in accordance with the duration of education. Educator (Gadik) or military teacher (Gumil) in the Navy is a soldier / PNS Navy is the spearhead in the implementation of the teaching and learning process in Lemdik of Indonesian Navy, is one of the factors that greatly color the results of Kobangdikal students, both strata Officers, Bintara, or Tamtama. Educators (Gadik) are under the organizational structure of the Educator Teaching Group (Pokgadik) of the Indonesian Navy's Educational Development Command (Kobangdikal). Thus the position of the Educator (Gadik) is very important and strategic and is the main asset of the educational institution in supporting the basic tasks of the military. Human resources (HR) educators, is a necessity in an Educational Institution.
Co-Authors Amelia Mardianti, Amelia Andajani Andajani Andajani Andajani Andajani Andajani Andajani, Andajani Andani, Vinda Ari Andayani Andayani Andayani Andayani Andayani Andayani Ardiansyah, Rendi Arifianto, Agil Nur Atiqoh, Nur Attamimi, Fikri Muhammad Bambang Suryono, Bambang Berliani, Citra Bonaventura Suprapto Budiyanto Budiyanto Budiyanto Budiyanto Damayanti Astika Sari, Damayanti Astika Diah Kusumawardani, Diah Dyastaria, Nathania Putri Elok Vivin Vaidian, Elok Vivin Ernawati Ernawati Eunike Dwimilten, Eunike Farizi, Fauzan Al Fersiani, Ekawati Fidiana, Fidiana Firdausi, Fitria Fransiska Tarasita Asmara Gugus Irianto Heribertus Yudho Warsono Iwan Triyuwono Kusnianingrum, Devi Maria Selcindya Jemparut, Maria Selcindya Novanianto Rendra K.P., Novanianto Novita Ndari Utoyo, Novita Ndari Nur Fadjrih Asyik Nur Handayani Nurizza Arsyi Isnaini Prasetyo, Allan Daddy Pribadiyono Pribadiyono Pribadiyono Pribadiyono Priyadi, Maswar Patuh RA. Ida Wahyu Esti P., RA. Ida Wahyu Roviqotus Suffah, Roviqotus Rozi, Danu Setiawan, Firman Siana, Anggita Inggit Siska Febriyanti Tri Yunita Sari, Tri Yunita Triastuty, Siska Unti Ludigdo Warsono, Heribertus Yudho Yunika, Zita Zhara Safira, Zhara