Article Per Year (5 Year)
p-Index From 2021 - 2026
5.413
P-Index
This Author published in this journals
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
Unknown Affiliation
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

Published : 169 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 169 Documents
Search

 13   14   15   16   17 
Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas dan Kepemilikan Manajerial terhadap Manajemen Laba Sholichah, Fadchulis; Kartika, Andi
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.598 KB) | DOI: 10.36418/syntax-literate.v7i1.5858

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh ukuran perusahaan, leverage, profitabilitas, dan kepemilikan manajerial terhadap manajemen laba. Survei ini menggunakan 100 data dari 20 sampel perusahaan yang terdaftar di Bursa Efek Indonesia antara tahun 2016 dan 2020. Penelitian ini menggunakan program SPSS for Windows versi 22. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan dan laporan tahunan. Metode statistik yang digunakan dalam penelitian ini adalah metode regresi linier berganda. Hasil survei menunjukkan bahwa variabel ukuran perusahaan berpengaruh negatif signifikan terhadap manajemen laba, sedangkan leverage dan profitabilitas berpengaruh positif signifikan terhadap manajemen laba, sedangkan kepemilikan manajemen tidak berpengaruh signifikan terhadap manajemen laba
ANALISA PENGARUH FREE CASH FLOW, INSIDER OWNERSHIP, DEBT TO EQUITY RATIO DAN GROWTH POTENTIAL TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN PUBLIK DI INDONESIA Kartika, Andi
Jurnal Ilmiah Infokam Vol 3, No 2 (2007): INFOKAM Edisi 1 Tahun 3 2007 (Sept)
Publisher : AMIK Jakarta Teknologi Cipta Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (7.732 KB) | DOI: 10.53845/infokam.v3i2.17

Abstract

Penelitian ini bertujuan untuk membuktikan apakah Free Cash Flow, Insider Ownership, Debt to Equity Ratio, dan Growth Potential perusahaan akan mempunyai dampak terhadap Deviden yang dibayarkan kepada pemegang saham yang pada akhirnya mempengaruhi Devidend Payout Ratio pada perusahaan yang bersangkutan.Sampel penelitian diperoleh dengan menggunakan tehnik proposive sampling dan ditetapkan sebanyak 10 perusahaan yang listingnon perbankan di Bursa Efek Jakarta, dengan metode pooling data sehingga jumlah sample sebanyak 30.Hasil penelitian ini menunjukkan bahwa Free Cash Flow, Insider Ownership, dan Growth potential tidak berpengaruh terhadap Devidend Payout Ratio sedangkan Debt to Equity Ratio berpengaruh signifikan dan negatif terhadap Devidend Payout Rato dengan tingkat signifikansi 5 %.Kata Kunci : Free cash flow, Insider Ownership, Debt to Eguity Ratio, Growth Potential, Devidend Payout Ratio
The Effect of Modified Audit Opinion on Borrowing Cash Flow and Investment Cash Flow on Non-Financial Companies Praptitorini, Mirna Dyah; Kartika, Andi; Bhandari, Rahul; Ratsameemonthon, Chadchom; Nasir, Wan Mohd Nazdrol bin Wan Mohd; Supriyadi, Supriyadi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 4 No 1 (2021): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v4i1.5430

Abstract

This study aims to test and analyze the effect of modified audit opinion on borrowing cash flow and investment cash flow. Factors that affect borrowing cash flow and investment cash flow are modified audit opinions. The control variables used are profitability, leverage, company size, and operating cash flow. The population and research sample are all non-financial companies listed on listed in the Indonesia Stock Exchange (IDX), National Stock Exchange of India Ltd (NSE), and the Stock Exchange of Thailand (SET) in 2016-2018. This study examined 930 data derived from non-financial companies listed on the Stock Exchange in the period 2016-2018. The analysis method used in this study used multiple regression analysis. The results of this study show that modified audit opinion has a significant negative effect on borrowing cash flow and investment cash flow. The variables of profitability control, company size, and operating cash flow have a significant positive effect on borrowing cash flow while leverage does not affect borrowing cash flow. The results of this study can be a recommendation for regulators or banks to make audit opinions one of the criteria for banks when lending and for company leaders to pay attention to matters related to the results of financial statement audits so that it can make it easier to obtain funding from outside the company.
PENGARUH OPINI AUDIT, PERGANTIAN MANAJEMEN, UKURAN KAP, PERTUMBUHAN PERUSAHAAN, DAN FINANCIAL DISTRESS TERHADAP PERGANTIAN AUDITOR SWITCHING VOLUNTARY PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Mirasanti, Mirasanti; Kartika, Andi
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 9, No 7 (2022): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v9i7.2022.2670-2676

Abstract

Pertumbuhan perusahaan merupakan pertumbuhan total aset dimana pertumbuhan aset masa lalu akan menggambarkan profitabilitas di tahun yang akan datang. Pertumbuhan merupakan pertambahan atau penurunan total aset yang dimiliki oleh perusahaan. Aset perusahaan merupakan aset yang digunakan untuk kegiatan operasional perusahaan dengan hal ini diharapkan dapat meningkatkan hasil operasional perusahaan sehingga dapat meningkatkan kepercayaan dan dapat memberikan sinyal positif bagi pihak luar maupun pihak dalam perusahaan (Syardiana et alÙ« 2015).
Fraud risk assessment sebagai mekanisme pengendalian: Menelusuri peran tekanan dan kesempatan dalam mendorong kecurangan aset Fadhila, Zati Rizka; Jaeni, Jaeni; Yuliyanti, Eka; Kartika, Andi; Mustahidda, Rahmania
Jurnal Bisnis Mahasiswa Vol 5 No 6 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.919

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tekanan dan kesempatan terhadap penyalahgunaan aset dengan Fraud Risk Assessment (FRA) sebagai variabel moderasi. Kasus penyalahgunaan aset masih sering terjadi di berbagai organisasi, yang mengindikasikan lemahnya sistem pengendalian internal dan proses penilaian risiko kecurangan. Penelitian ini menggunakan metode kuantitatif dengan pendekatan survei. Data dikumpulkan melalui penyebaran kuesioner kepada 312 pegawai sektor publik dan swasta yang memiliki tanggung jawab dalam pengelolaan keuangan dan aset organisasi. Analisis data dilakukan menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM) untuk menguji pengaruh langsung dan peran moderasi antarvariabel. Hasil penelitian menunjukkan bahwa kesempatan berpengaruh signifikan terhadap penyalahgunaan aset, sedangkan tekanan tidak berpengaruh secara langsung. Selain itu, Fraud Risk Assessment (FRA) terbukti berfungsi sebagai mekanisme pengendalian yang efektif dengan memperlemah pengaruh kesempatan terhadap penyalahgunaan aset serta memperkuat hubungan tekanan terhadap perilaku fraud, karena meningkatkan deteksi dan visibilitas risiko.
Facies and Architectural Element Analysis of Braided Fluvial Succession : The Paleogene Cawang Member, Ogan Komering Ulu Selatan Area , South Sumatra Daryono, Sapto Kis; Kartika, Andi; Saktiawan, Tridadi
Journal of Earth and Marine Technology (JEMT) Vol 6, No 1 (2025)
Publisher : Lembaga Penelititan dan Pengabdian kepada Masyarakat - Institut Teknologi Adhi Tama Suraba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31284/j.jemt.2025.v6i1.8097

Abstract

The Cawang Member of the Kikim Formation plays an important role in understanding the Paleogene sedimentary development of the Palembang Subbasin due to its presence as a pre-rift deposit that occurred before or simultaneously with the formation of the basin. Interpretations of the stratigraphic evolution of the Paleogene succession are based on detailed surface geological mapping, particularly through lithofacies identification and depositional environment analysis. These observations reveal that the lithological characteristics and facies distribution of the Cawang Member record dynamic sedimentary processes associated with early basin evolution. Facies analysis was conducted along measured stratigraphic sections encompassing conglomerate–sandstone 1 and sandstone 1-sandstone units exposed along the Bumi Agung and Batu Belang traverses in the South Ogan Komering Ulu area, South Sumatra. The conglomerate-sandstone 1 and sandstone 1-sandstone units attains a thickness of approximately 158.82 m, and about 177.50 m. A total of nine lithofacies were identified, including matrix-supported massive gravel (Gmm), matrix-supported, gravel (Gmg), massive gravel (Gm), massive sandstone (Sm), horizontally bedded sandstone (Sh), low-angle cross-bedded sandstone (SI), carbonaceous mud (C), massive fine sandstone-silt-mud (Fm), and massive siltstone and mudstone (Fsm). These lithofacies are grouped into four main facies associations: gravel bars (GB), sandy bedforms (SB), channels (CH), and overbank fine (FF). The assemblage of facies associations indicates deposition within a fluvial system dominated by braided river processes, with localized influence of sediment gravity flows
Pemetaan UMKM Desa Ngabul dan Penguatan Strategi Pemasaran Digital Berbasis Lokasi Eka Yuliyanti; Nur Rosyid, Azis; Rizka Fadhila, Zati; Mustahidda, Rahmania; Kartika, Andi
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 4 No. 4 (2025): Desember 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v4i4.6861

Abstract

This community service program aims to strengthen MSMEs in Ngabul Village through comprehensive business mapping and location-based digital marketing assistance. The mapping process was carried out through direct field observations involving several business actors, documenting product types, production capacity, marketing channels, and the challenges they encounter in expanding market reach. Findings indicate that most MSMEs hold significant potential, supported by the presence of local tourist destinations such as Ngetuk Garden and the Jepara Durian Market, which consistently attract visitors. However, the adoption of digital media remains limited, particularly in content management, the use of location-based features, and the selection of appropriate platforms for each product category. To address these gaps, the community service team provided practical training focused on basic content creation techniques, location-based promotional strategies, and maintaining consistent uploads to enhance visibility among potential customers. Through a tailored and hands-on approach, this program is expected to improve MSMEs’ capacity to adapt to technological advancements and expand their marketing opportunities, thereby contributing to the economic development of Ngabul Village.
Pengaruh Profitabilitas, Corporate Social Responsibility, Capital Intensity, Ukuran Perusahaan Terhadap Agresivitas Pajak Rahayu, Ulfa; Kartika, Andi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 10 No. 1 (2021)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v10i1.635

Abstract

Agresivitas pajak adalah suatu tindakan untuk mengurangi pendapatan kena pajak melalui perencanaan secara legal dan ilegal. Penelitian ini bertujuan untuk menganalisis pengaruh Profitabilitas, Corporate Social Responbility, Capital Intensity, Ukuran Perusahaan terhadap Agresivitas Pajak. Dalam penelitian ini pengukuran agresivitas pajak menggunkan Effectife Tax Rate (ETR). Populasi penelitian ini ialah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Jumlah sampel sebanyak 66 perusahaan dalam periode lima tahun menggunakan metode purposive sampling. Data penelitian dianalisis menggunakan metode analisis linear berganda dengan aplikasi SPSS versi 25. Hasil penelitian menunjukan Profitabilitas, Corporate Social Responsibility, Capital Intensity tidak berpengaruh terhadap agresivitas pajak. sedangkan Ukuran Perusahaan berpengaruh terhadap agresivitas pajak.
ANALISIS PENGARUH STRES KERJA, MOTIVASI KERJA DAN PRESTASI KERJA TERHADAP KINERJA Insani, Saputri Ceri Nirmala; Andi Kartika
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3544

Abstract

Introduction: This study aims to examine the relationships among work stress, work motivation, work performance, and employee performance at PT Wizzmie Boga Abadi Cirebon.I used all 100 employees at PT Wizzmie Boga Abadi Cirebon as the population for my research.Methods: My research used a census method (total sample) with 100 respondents from the entire population. The data analysis I conducted used multiple linear regression.Results: The data analysis I obtained from the research indicates that work stress does not affect employee performance. However, work motivation together with work performance has a significant impact on employee performance at PT Wizzmie Boga Abadi Cirebon. From the study’s findings, we can understand the importance of internal management and the factors that influence employee performance at PT Wizzmie Boga Abadi Cirebon. Recommendations for the Company: Although work stress does not significantly impact employee performance at PT Wizzmie Boga Abadi Cirebon, it is recommended that stress be managed to prevent it from becoming a long-term problem. PT Wizzmie Boga Abadi Cirebon can implement several work-life balance programs, provide counseling facilities, and foster a positive communication environment between employees and superiors. To increase motivation and work performance, the company is recommended to provide performance-based rewards, provide career development opportunities, and establish a transparent and fair evaluation system. Furthermore, team-building activities, regular training, and rewards such as bonuses and public recognition can strengthen employee morale. Creating a supportive and appreciation-oriented work environment at PT Wizzmie Boga Abadi Cirebon has the potential to create employees who are not only high performers but also loyal. Keywords: Employee Performance, Work Achievement, Work Motivation, Work Stress  
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