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All Journal Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal AKSI (Akuntansi dan Sistem Informasi) Jurnal Bisnis Darmajaya KONSEP DAN TUJUAN PADA TINJUAN BISNIS SYARIAH El-Qish: Journal of Islamic Economics Jurnal Perbankan Syariah Darussalam (JPSDa)
Yudhistira Ardana
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Faktor yang Berpengaruh terhadap Ketimpangan Pendapatan di Indonesia Yudhistira Ardana
Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 18, No 1 (2018)
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.678 KB) | DOI: 10.30596/ekonomikawan.v18i1.2154

Abstract

This study aims to analyze what factors affect the income inequality inIndonesia. The method used in this research is to perform regressionanalysis of panel data using E-views 10. The variables used in thisstudy are Gini Ratio as Y variable, while Local Revenue, GeneralAllocation Fund, Capital Expenditure, Agricultural SectorContribution, Contribution of Manufacturing Sector, Service SectorContribution, Financial Sector Contribution, Domestic Investment andForeign Investment as variable X. The province used in this research is32 provinces. The result of the research, the variables that influence thedecreasing inequality of income distribution are DAU, capitalexpenditure, contribution of agriculture sector, contribution ofmanufacturing sector and financial sector contribution. While PAD,service sector, PMDN and PMA, positively influence to increaseinequality income distribution 
STRUKTUR MODAL, UKURAN PERUSAHAAN DAN NILAI PERUSAHAAN Wulandari -; Yudhistira Ardana
Jurnal Bisnis Darmajaya Vol 4, No 2 (2018): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (618.664 KB) | DOI: 10.30873/jbd.v4i2.1469

Abstract

From the expected income in the future. Good financial management can maximize company value. This study aims to determine the effect of capital structure and firm size on firm value. The sample in this study were manufacturing companies listed on the Indonesia Stock Exchange in the period 20014-2016. The method of determining the sample used was purposive sampling. By using several predetermined criteria, this study uses 39 manufacturing companies. The data analysis technique used in this study is multiple linear regression analysis. The results in this study indicate that: 1) capital structure does not affect the value of the company, 2) the size of the company has a negative and significant effect on firm value.Keywords - Capital Structure, Company Size, Company Value.
Analisis Determinasi Pertumbuhan Ekonomi Studi Kasus di Indonesia Nur Syamsiyah; Yudhistira Ardana; Muhamad Rahman Bayumi
Adzkiya : Jurnal Hukum dan Ekonomi Syariah Vol 10 No 02 (2022): Adzkiya: Jurnal Hukum dan Ekonomi Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Meto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/adzkiya.v10i02.4522

Abstract

Economic growth is still an important goal in the economy of a country, especially for developing countries like Indonesia. If the real Gross Domestic Product (GDP) experiences growth, then the country's economy will grow well. This study will discuss the short-term and long-term effects of taxes, Zakat, Infaq and Alms (ZIS) and inflation on economic growth in Indonesia. This study uses the Error Correction Model with quarterly time series data starting from 2010-2020. The results of the study show that in the short term inflation has no significant positive effect on Indonesia's economic growth, while taxes have an insignificant negative effect and ZIS has a significant negative effect. In the long term, the tax and ZIS variables have a significant positive effect, while the inflation variable has a significant negative effect on economic growth in Indonesia.
Error Correction Model Analysis in Measuring the Effect of Bank Internal Factors on Mudharabah Deposits for Islamic Commercial Banks Yudhistira Ardana; Syamsiyah, Nur; Rohmi, Misfi Laili; Renfiana, Lilis
El-Qish: Journal of Islamic Economics Vol. 1 No. 2 (2021): El-Qish: Journal of Islamic Economics
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/elqish.v1i2.1518.2021

Abstract

Islamic bank products to raise public funds can be in the form of demand deposits (wadiah), savings (mudharabah), and deposits (mudharabah). One of the profit-sharing rates in Islamic banks comes from internal factors, namely Return on Assets, Capital Adequacy Ratio, Financing to Deposit Ratio, and Operational Expenses Operating Costs. This study will examine the effect of bank internal factors on mudharabah deposits of Islamic commercial banks using an econometric model, namely the error correction model. Findings. The results showed that the bank's internal variables had a significant effect on mudharabah deposits both in the short and long term. Variables Return on Assets, Capital Adequacy Ratio, and Operational Expenses Operational costs both short and long term have a negative effect on mudharabah deposits.
Pengaruh Good Corporate Governance, Capital Asequasy Ratio, Dan Efisiensi Operasional Terhadap Kinerja Keuangan Bank Umum Syariah Di Indonesia Agnes Kurnia; Wulan Ramadani Trisnaudy; Yudhistira Ardana; Any Eliza
JPSDa: Jurnal Perbankan Syariah Darussalam Vol. 5 No. 02 (2025): Juli 2025
Publisher : Institut Agama Islam Darussalam Blokagung Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/jpsda.v5i02.3833

Abstract

This research investigates how Good Corporate Governance (GCG), the Capital Adequacy Ratio (CAR), and Operational Efficiency (BOPO) influence financial performance measured by Return on Assets (ROA) of Islamic Commercial Banks in Indonesia from 2020 to 2023. Employing a Fixed Effect panel data regression in EViews 12, the study draws upon a purposively sampled set of banks with complete financial disclosures during the period. Prior to estimation, Chow and Hausman tests determined the appropriate model, and diagnostic checks confirmed that residuals met normality, multicollinearity, and heteroscedasticity assumptions. Results reveal that both GCG (p = 0.0315) and CAR (p = 0.0260) positively and significantly affect ROA, whereas BOPO exerts a negative, significant impact (p = 0.0002). An Adjusted R² of 0.3484 suggests that these three variables account for 34.84% of ROA’s variability. Findings align with stakeholder, signaling, and efficiency theories in Islamic banking and corroborate earlier empirical work. Practically, the study underscores the importance of robust governance, adequate capitalization, and cost control to bolster bank profitability. Future research may incorporate macroeconomic indicators or adopt dynamic panel techniques to deepen insights into financial performance drivers.
Factors Influencing Tax Aggressiveness in Manufacturing Companies in Indonesia: An Analysis of Corporate Social Responsibility, Leverage, and the Moderating Role of Good Corporate Governance Yudhistira Ardana; Utama, Fikri Rizki; Lestari, Etty Puji
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 2 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i2.898

Abstract

This research analyzes the factors influencing tax aggressiveness in manufacturing companies in Indonesia, focusing on Corporate Social Responsibility (CSR), leverage, and the moderating role of Good Corporate Governance (GCG). Tax aggressiveness refers to the efforts of companies to reduce their tax obligations, both legally and illegally. Data show that Indonesia's tax ratio has declined, reflecting the negative impact of tax aggressiveness on state revenue. This study employs a quantitative approach using panel data analysis of companies listed on the Indonesia Stock Exchange from 2020 to 2022. The findings indicate that CSR has a positive but not significant effect on tax aggressiveness. Leverage has a positive and significant effect, while liquidity also shows a positive impact on tax aggressiveness. On the other hand, independent commissioners moderated by CSR exhibit a negative but not significant influence. This study provides important insights for companies and regulators. Companies need to manage tax strategies ethically, and regulators should enhance oversight of tax aggressiveness practices. This research is expected to provide an empirical basis for better policymaking and encourage companies to use CSR as a tool to enhance tax compliance rather than disguise tax aggressiveness.
Co-Authors Agnes Kurnia Any Eliza Etty Puji Lestari Muhamad Rahman Bayumi Nur Syamsiyah Nur Syamsiyah Renfiana, Lilis Rohmi, Misfi Laili Utama, Fikri Rizki Wulan Ramadani Trisnaudy Wulandari -