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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi JURNAL SIPIL STATIK JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Proceeding Fakultas Ekonomi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JDM (Jurnal Dinamika Manajemen) Students´ Journal of Accounting and Banking Students´ Journal of Economic and Management Jurnal Ilmu Ekonomi ASET INFOKAM Jurnal Penelitian Ekonomi dan Bisnis JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Proceeding SENDI_U DERIVATIF Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Syntax Literate: Jurnal Ilmiah Indonesia EKONOMIS : Journal of Economics and Business JURNAL EKONOMI MANAJEMEN AKUNTANSI Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan NUSANTARA : Jurnal Ilmu Pengetahuan Sosial YUME : Journal of Management JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Ilmu Manajemen dan Akuntansi Terapan Magisma: Jurnal Ilmiah Ekonomi dan Bisnis EconBank : Journal Economics and Banking Jurnal Ilmiah Edunomika (JIE) JIIP (Jurnal Ilmiah Ilmu Pendidikan) Jurnal Peduli Masyarakat JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah ASET Journal of Earth and Marine Technology (JEMT) Jurnal Bisnis Mahasiswa Akuntansi'45 Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora IIJSE
Kartika Andi
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Social Sciences Transportation Other

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The Impact of Capital Structure, Firm Size, Growth, And Profitability on Firm Value Irsad, Moch; Sudarsi, Sri; Kartika, Andi
EconBank: Journal of Economics and Banking Vol 5 No 2 (2023): Econbank
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v5i2.336

Abstract

The study aims to be carried to ascertain the effect of capital structure, firm's size, growth, and profitability upon firm value. Previous research on corporate value produced inconsistent results, indicating that more research is required to assess firm worth. In the 2019-2021 period, Third-party information in the structure of annual reports on transportation sector firms collected from the IDX site is applied by researchers. Purposive sampling was utilized in this study. Data analysis approaches such as descriptive statistical analysis and multiple linear regression analysis were used in this study. First, descriptive statistics, classical hypothesis testing, multiple linear regression analysis, and hypothesis testing are accomplished. According to the results of this study, firm size and profitability have an impact on firm value, however capital structure and growth have no impact on firm value.
Strategi Peningkatan Nilai Perusahaan: Analisis Keputusan Investasi dan Pendanaan dengan Intervensi Kebijakan Dividen Yuliyanti, Eka; Kartika, Andi; Mustahidda, Rahmania; Fadhila, Zati Rizka
EconBank: Journal of Economics and Banking Vol 6 No 2 (2024): Econbank
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v6i2.426

Abstract

This study aims to analyze strategies to increase firm value through investment and funding decisions with dividend policy intervention. This type of research falls into the causal associative category. The data sources in this study include all companies in the energy sector listed on the Indonesia Stock Exchange in the period 2019 to 2023. The sampling method applied is purposive sampling. The total population in this study was 145 companies, and of these, a sample of 29 companies was taken. The approach applied to analyze the data is SEM-PLS. The results of the study indicate that investment decisions have a positive relationship with dividend policy, although not statistically significant. Funding decisions have a negative and significant effect on dividend policy. Investment decisions are shown to have a significant negative relationship with firm value. Funding decisions do not show a significant effect on firm value. Dividend policy is proven to have a positive and significant effect on firm value. Dividend policy is able to mediate the effect of funding decisions on firm value. However, dividend policy is not able to mediate the effect of investment decisions on firm value
Analisis Rasio Keuangan Terhadap Return Saham Pada Perusahaan Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Adzhani, Kaamilia Sanaa; Kartika, Andi
YUME : Journal of Management Vol 5, No 2 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i2.2818

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh rasio keuangan terhadap return saham. Rasio keuangan yang diteliti terdiri dari current ratio (CR), total assets turn over, return on equity, dan debt to equity ratio. Populasi dalam penelitian ini adalah perusahaan makanan dan minuman yang sudah terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016-2020. Sampel penelitian sebanyak 27 perusahaan melalui teknik purposive sampling. Teknik pengumpulan yang digunakan adalah dokumentasi dan literatur. Metode analisis data menggunakan analisis regresi linear berganda. Secara parsial variabel current ratio dan debt to equity ratio berpengaruh negatif terhadap return saham, variabel total assets turn over dan return on equity berpengaruh positif terhadap return saham. Kata Kunci: return saham, current ratio, total assets turn over, return on equity, dan debt to equity ratio AbstractThis study aims to determine the effect of financial ratios on returns stock.The financial ratios studied consisted of the current ratio (CR), total assets turnover, return on equity, and debt to equity ratio. The population in this study are food and beverage companies that have been listed on the Indonesia Stock Exchange (IDX) during the 2016-2020 period. The research sample was 27 companies through purposive sampling technique. The collection technique used is documentation and literature. The data analysis method used multiple linear regression analysis. Partially the current ratio and debt to equity ratio have a negative effect on returns stock total assets turnover and return on equity have a positive effect on returns stock Keywords: return stock, current ratio, total assets turn over, return on equity, and debt to equity ratio.
Pengaruh Pemahaman Perpajakan Tentang Tarif Pajak, Sanksi Pajak dan Keadilan Pajak Terhadap Persepsi Mahasiswa Akuntansi Mengenai Penggelapan Pajak Di Masa Pasca Pandemi Covid 19 Belinda Putri Astiawan; Andi Kartika
AKUNTANSI 45 Vol. 3 No. 2 (2022): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v3i2.556

Abstract

As a result of these government policies impacted on various sectors, especially in the industrial and trade sectors. In this sector many parties experience losses. Where companies do not get income from the sale of their merchandise as a result of government policies regarding restrictions on community activities. As a result, companies experience losses and are unable to pay their taxes. During these periods the government provided a policy of tolerating corporate tax payments. The purpose of this study is to determine the influence of tax understanding of tax rates, tax sanctions, and tax fairness on accounting students' perceptions of tax evasion in the post-Covid 19 pandemic. this is all population or all accounting students. The findings in this research are the understanding of tax justice that influences the perceptions of accounting students regarding tax evasion in the post-covid 19 pandemic. tax evasion in the post-covid-19 pandemic.
Digitalisasi Pencatatan Keuangan UMKM melalui Pelatihan Penggunaan Aplikasi Buku Warung di Desa Tunggulsari Kabupaten Kendal Eka Yuliyanti; Andi Kartika; Anis Turmudhi; Rahmania Mustahidda; Zati Rizka Fadhila
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 4 No. 2 (2025): Juni 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v4i2.5351

Abstract

This community service program is conducted in Tunggulsari Village, Brangsong District, Kendal Regency, with a focus on empowering Micro, Small, and Medium Enterprises (MSMEs) through training in digital financial record-keeping using the Buku Warung application. Tunggulsari Village has strong local economic potential in the snack food industry, including gadung chips, opak, and breadfruit. The program is implemented through stages of business identification, MSME mapping, socialization, and direct assistance in applying the financial record-keeping application. The results of this activity indicate that MSME actors have gained a better understanding of the importance of financial record-keeping and are beginning to adopt digital technology in managing their businesses. Challenges faced include limited time for socialization and uneven participation among MSME actors. Nevertheless, this activity has successfully improved the financial literacy and managerial skills of business actors and has encouraged digital transformation in the rural MSME environment. This program also strengthens the role of higher education institutions in supporting community-based economic development through an applicable and sustainable technological approach.
The Increase of Financial Performance in Mediate the Good Corporate Governance Toward the Company’s Value Kartika, Andi; Sudarsi, Sri; Nuswandari, Cahyani
Jurnal Penelitian Ekonomi dan Bisnis Vol. 7 No. 1 (2022): March 2022
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v7i1.4555

Abstract

The research aims to testine empirically the effect of good corporate governance through the managerial ownership, the independent commissioner, and the audit committee toward the company’s value with the financial performance as the mediation variable. The population in this research is manufactur companies that has registered on BEI, with using the purposive sampling technique. The method that used on this research is path analysis.The result of this research shows that a good corporate governance through the managerial ownership, the independent commissioner, and the audit committee is able to increase the company’s financial performance. The managerial ownership does not has any effect to the company’s value, while the independent commissioner, the audit committee, and the financial performance has positive effects to the company’s value. The financial performance can mediate between independent commissioner to the company’s value. The financial value will not be a mediation’s variable between the audit committee to the company’s value.Keywords:Managerial ownershipIndependent commissionerAudit committeeFinancial performanceThe company’s value 
The Mediating Role Of Investment Motivation In The Relationship Between Risk Perception And Financial Literacy On Investment Decisions Of Paylater Users Yuliyanti, Eka; Turmudhi, Anis; Kartika, Andi; Mustahidda, Rahmania; Fadhila, Zati Rizka
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): MAGISMA:Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/magisma.v13i2.545

Abstract

This study examines the mediating role of investment motivation in the relationship between risk perception, financial literacy, and investment decisions among PayLater users in Indonesia. Utilizing a quantitative explanatory approach, data were collected from 200 respondents aged 18–45 who had used PayLater services for more than six months. Structural Equation Modeling with Partial Least Squares (SEM-PLS) was employed to analyze both direct and indirect effects between constructs. The findings reveal that risk perception and financial literacy positively influence investment motivation. Investment motivation, in turn, has a significant positive effect on investment decisions and serves as a strong mediator between risk perception, financial literacy, and investment decisions. Although financial literacy only marginally affects investment decisions directly, its indirect effect through motivation is significant. The results emphasize the importance of enhancing both financial literacy and investment motivation to improve the quality of investment decisions in the context of digital financial services like PayLater.
PENGARUH KOMPENSASI, DISIPLIN KERJA, DAN LINGKUNGAN KERJA TERHADAP KINERJA GURU SEKOLAH DASAR NEGERI DI KECAMATAN PITU KABUPATEN NGAWI Aisyahna, Amalia; Kartika, Andi
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.17665

Abstract

This study aims to examine the influence of compensation, work discipline, and work environment on the performance of elementary school teachers in Pitu District, Ngawi Regency, both partially and simultaneously, as well as to determine which variable has the most dominant effect. A quantitative approach was employed, utilizing multiple linear regression analysis with SPSS 16. The results revealed a significant simultaneous influence of compensation, work discipline, and work environment on teacher performance. Partially, compensation showed a negative and significant effect, while work discipline and work environment exhibited positive and significant effect on the performance of elementary school teachers in Pitu District, Ngawi Regency. Keywords : Compensation, Work Discipline, Work Environment, Teacher Performance
PENGARUH KOMPENSASI, STRESS KERJA, DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN : (Studi pada Café di Kecamatan Boja Kabupaten Kendal) Alfina Dwi Khofifah; Andi Kartika
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.18236

Abstract

This study aims to test and evaluate the effect of compensation, work stress and work environment on the performance of Café employees located in Boja District, Kendal Regency. The population and sample of the study were all Café employees in Boja District totaling 50 people, selected using the census approach method. This study uses quantitative data with data collection techniques through questionnaires. Data analysis includes validity and reliability tests, multiple linear regression, T test, F test and coefficient of determination (R²) processed using SPSS version 29. The results of the study indicate that compensation has a significant negative effect on employee performance, work stress does not affect employee performance, and the work environment has a significant positive effect on employee performance. Keywords : Compensation, Job Stress, Work Environment, Employee Performance
PERAN SILPA SEBAGAI PEMODERASI DALAM MENENTUKAN FAKTOR YANG MEMPENGARUHI ALOKASI BELANJA MODAL Jaeni, Jaeni -; Kartika, Andi
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 11 No. 1 (2020): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (504.571 KB) | DOI: 10.36694/jimat.v11i1.237

Abstract

This study aims to examine the effect of Regional Original Income (PAD), General Allocation Funds (DAU) and Special Allocation Funds (DAK) on Capital Expenditures which are moderated by Remaining Over Budget Financing (SiLPA). The population in this study is the Regency / City of Central Java Province which consists of 35 Regencies / Cities. This study uses secondary data in the form of the 2015 - 2017 APBD Realization Report. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that partially Regional Original Income (PAD), General Allocation Fund (DAU), and DAK affect the Capital Expenditures. But the Remaining More Budget Financing (SiLPA) partially does not affect Capital Expenditures. While the Remaining More Budget Financing (SiLPA) partially does moderate the relationship of Allocation Funds (DAK) to Capital Expenditures and Regional Original Revenue (PAD), General Allocation Fund (DAU) does not moderate the relationship to Capital Expenditures.
Co-Authors 0425030136 Ibnu Pratama 0525030070 Dodik Setiawan 06.05.52.0116 Ike Mahananing Setyo Utami 07.05.52.0011 Weni Anggraheni 08.05.52.0019 Yulinda Setiawan 08.05.52.0023 Siti Supriyati 08.05.52.0029 Aries Jodiet Sanyoto 08.05.52.0071 Rizki Amaliyah 08.05.52.0133 Wulan Sari 08.05.52.0136 Hernu Dhiandari, 08.05.52.0136 08.05.52.0171 Hanif Adibi 0835030705 Indra Suswandhana 0835030725 Syahrul Muthoharroh 09.05.52.0042 Gagas Tyas Rudatin 09.05.52.0092 Riza Nur Widiyatmoko, 09.05.52.0092 09.05.52.0111 Dini Kartika Dewi 09.05.52.0153 Heru Saputro 09.05.52.0157 Riyan Wahyu Budiaji 09.05.52.0169 Diana Panca Wardani 09.05.52.0175 Syaefur Rizal 10.05.52.0042 Arif Gigih Pramuharyo 10.05.52.0075 Diska Anastasia Putri 10.05.52.0094 Christa Megally Febro Prastyan 10.05.52.0148 Nova Ariantono 11.05.52.0082 Octavianus Siantoro K Djie 11.05.52.0128 Deby Chintria Sari, 11.05.52.0128 11.05.52.0131 Nefita Priamsari, 11.05.52.0131 11.05.52.0138 Andang Wicaksono 11.05.52.0154 Suntono 11.05.62.0005 Anjar Winarmoko 12.05.52.0089 Aini Farida, 12.05.52.0089 12.05.52.0164 Nur Subandiyah, 12.05.52.0164 12.05.52.0185 Brilian Akbar Rakai A.W.S, 12.05.52.0185 12.05.52.0233 Irza Shara Hervina, 12.05.52.0233 12.05.52.0248 Budi Setiawan 12.05.62.0003 Yunia Putri Lukitasari Achmad Badjuri Adzhani, Kaamilia Sanaa Afif Okta Setyawan Afifah Fadhilah Agnes T. Mandagi Aini Farida Aisyahna, Amalia Alfina Dwi Khofifah Apriliyani, Lilis Ardian Widiardi,A.Md, 11.05.62.0008 Ardian Widiardi,A.Md, 11.05.62.0008 Ayuna Feranica, 13.05.52.0077 Ayuna Feranica, 13.05.52.0077 Azis Nur Rosyid Batara Daniel Bagana Belinda Putri Astiawan Bhandari, Rahul Brilian Akbar Rakai A.W.S Cahyani Nuswandari Chusnul Chotimah Chusnul Chotimah, 13.05.52.0090 Chusnul Chotimah, 13.05.52.0090 Daryono, Sapto Kis Desy Arsita Kusumadewi, 12.05.52.0002 Dianna Soegiharmanto Putri, 13.05.52.0054 Dianna Soegiharmanto Putri, 13.05.52.0054 DWI HASTUTI Dwi Hastuti, 13.05.52.0109 Dwi Hastuti, 13.05.52.0109 Eduarto Unggul Wicaksono, 13.05.52.0095 Eka Wulandini, 15.05.52.0007 Desi Eka Yuliyanti Fitriati, Ika Rosyada Hardiyanti, Widhian Hasan Abdul Rozak hersugondo - Hersugondo . Hersugondo Hersugondo Ibnu Alwiaziz, 15.05.51.0254 Ida Nurhayati Ida Nurhayati Ika Destriana Widiastuti Ika Destriana Widiastuti, 16.05.62.0027 Insani, Saputri Ceri Nirmala Intan Agustin Irwanti Bunga Nurjanah Islahatul Wafiroh, 12.05.52.0022 Islahatul Wafiroh, 12.05.52.0022 Istiawan , Agus Jaeni Jaeni Jaeni, Jaeni - Janah, Afifatul Kentris Indarti Khairun Nabila Khalimatus Sa’adah Kusumawati, Annisa Lanny D. K. Manaroinsong, Lanny D. K. Mahanani, Heni Tri Mayang Larasati, 13.05.52.0099 Mayang Larasati, 13.05.52.0099 Mei Nilasari, 13.05.52.0093 Mei Nilasari, 13.05.52.0093 Meliana Dian Puspita, 13.05.62.0005 Meliana Dian Puspita, 13.05.62.0005 Mirasanti, Mirasanti Moch Irsad, Moch Moch Norrochim Mashuri, 16.05.62.0006 Moch Norrochim Mashuri, 16.05.62.0006 Muh Naharul Karim, 12.05.52.0250 Muh Naharul Karim, 12.05.52.0250 Muhammad Ali Ma’sum Muhammad Sholihin, 07.3503.0701 Muhammad Sholihin, 07.3503.0701 Nasir, Wan Mohd Nazdrol bin Wan Mohd Ngesti Utami Putri, 11.05.52.0080 Ngesti Utami Putri, 11.05.52.0080 Nihayatul Farikhah, 16.05.62.0040 Nirmalasari, 12.05.52.0219 Nirmalasari, 12.05.52.0219 Noviyanti, Diah Ayu Nuril Huda, 14.05.51.0183 Nuril Huda, 14.05.51.0183 Nuriyana Rizki, 14.05.52.0126 Nurul Amsyah, 13.05.52.0071 Nurul Amsyah, 13.05.52.0071 Praptitorini, Mirna Dyah Rahadyan Probo Tranggono Rahayu, Ulfa Rahmania Mustahidda Ratnaningtyas Eka Permanasari, 12.05.62.0005 Ratnaningtyas Eka Permanasari, 12.05.62.0005 Ratsameemonthon, Chadchom Rizka Fadhila, Zati Rizky Jayanti, 13.05.52.0186 Rizky Jayanti, 13.05.52.0186 Robertus Suganta Turnip, 13.05.52.0074 Robertus Suganta Turnip, 13.05.52.0074 Roy Reksa Yusuf Birawa, 13.05.62.0023 Rr. Tjahjaning Poerwati Saktiawan, Tridadi Sarah Anggraeni Dibah Ayu Sarah Anggraeni Dibah Ayu, 15.05.52.0079 Sholichah, Fadchulis Siska Fargylisa Saputri, 15.05.52.0321 Siwi, Trianggunani Purnaning Sri Sudarsi Suntono -, Suntono Suntono . Supriyadi Supriyadi Tamara, Angel Novelina Putri Tanti Dahlianti Nazilah, 14.05.52.0027 Tiya Lutfiana, 12.05.52.0084 Tiya Lutfiana, 12.05.52.0084 Tjahjaning Poerwati Tri Yuliyanti, 14.05.62.0001 Turmudhi, Anis Tursidi, 08.05.52.0080 Tursidi, 08.05.52.0080 Widia Sari, 13.05.52.0185 Widia Sari, 13.05.52.0185 Yohanes Yohanes Yunia Putri Lukitasari Yunita Nanda Sari, 14.05.52.0094 Yusrina, 14.05.52.0071 Yustinus Adhi Setiawan, 13.05.62.0012 Yustinus Adhi Setiawan, 13.05.62.0012 Zati Rizka Fadhila, 13.05.52.0227