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All Journal Diponegoro Journal of Accounting Jurnal AKSI (Akuntansi dan Sistem Informasi) AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Applied Research in Management and Business Journal of Applied Accounting And Business (JAAB) JAB (Jurnal Akuntansi dan Bisnis) Journal Economic Insights Proceeding Applied Business and Engineering Conference Jurnal Akuntansi, Keuangan dan Perpajakan
Ferdyan Wana Saputra
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Pengaruh Rasio Margin Solvensi dan Rasio Perubahan Surplus terhadap Return Saham Perusahaan Asuransi yang Terdaftar di Bursa Efek Indonesia sejak tahun 2001-2019 Melisa Anggraini; Ferdyan Wana Saputra
Applied Research in Management and Business Vol. 1 No. 1 (2021): June 2021
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (428.277 KB) | DOI: 10.53416/arimbi.v1i1.11

Abstract

Latar belakang : Perusahaan memiliki tujuan untuk mencapai keuntungan yang maksimal danpeningkatan pertumbuhan perusahaan yang maksimal. Oleh karena itulah perusahaan perlu memantauperkembangan usahanya dari tahun ke tahun agar mengetahui mengenai pencapaian perusahaan padamasa lalu, kinerja masa kini, dan apa yang akan dicapai perusahaan di masa yang akan datang.Tujuan : Untuk menganalisis pengaruh tingkat solvensi dan likuiditas terhadap return sahamperusahaan asuransi yang terdaftar di BEI.Metode : Jenis penelitian yang digunakan adalah penelitian dengan metode regresi berganda denganmenggunakan data perusahaan asuransi yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2019.Hasil : Semua data dalam penelitian ini memenuhi uji asumsi klasik dan terdistribusi secara normal.Variabel tingkat solvensi tidak memiliki pengaruh terhadap return saham. Variabel likuiditasberpengaruh positif terhadap return saham perusahaan asuransi.Simpulan : Tingkat solvensi tidak memiliki pengaruh dalam meningkatkan return saham sedangkanlikuditas berpengaruh terhadap return saham perusahaan asuransi selama tahun 2015-2019.
Pengaruh Pendidikan Dan Kepemilikan Saham Dewan Komisaris Dalam Kemungkinan Terjadinya Kecurangan Laporan Keuangan Ferdyan Wana Saputra; Bonaventura Hendrawan Maranata; Stefanus Kenny; Samantha Raharjo
Applied Research in Management and Business Vol. 1 No. 1 (2021): June 2021
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.159 KB) | DOI: 10.53416/arimbi.v1i1.12

Abstract

Latar belakang : Dewan komisaris merupakan elemen kunci dari tata kelola perusahaan yangresponsif terhadap fungsi-fungsi dasar yang ditugaskan kepadanya seperti mengawasi dan memantau,menghindari perilaku oportunistik serta memberikan saran dalam keputusan ditingkat manajemenuntuk meningkatkan kinerja bisnis perusahaan. Kasus kecurangan terus terjadi dalam jangka waktu 10tahun terakhir semenjak aturan Sarbanes Oxley Act (SOX) disahkan pada tahun 2002.Tujuan : Untuk menganalisis pengaruh pendidikan dan kepemilikan saham dewan komisaris terhadapkecurangan laporan keuangan perusahaan yang terdaftar di BEI.Metode : Jenis penelitian yang digunakan adalah penelitian dengan metode regresi logistik denganmenggunakan data seluruh perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2020.Hasil : Semua data dalam penelitian ini memenuhi uji asumsi klasik dan terdistribusi secara normal.Variabel pendidikan komisaris memiliki pengaruh terhadap kecurangan laporan keuangan. Variabelkepemilikan saham tidak berpengaruh terhadap kecurangan laporan keuangan.Simpulan : Pendidikan komisaris memiliki pengaruh dalam mengurangi kecurangan laporankeuangan sedangkan kepemilikan saham tidak berpengaruh terhadap kecurangan laporan keuanganperusahaan selama tahun 2018-2020.
PENGARUH KINERJA KEUANGAN DAN ISLAMIC GOVERNANCE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA BANK SYARIAH Ferdyan Wana Saputra; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 5, Nomor 4, Tahun 2016
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (623.823 KB)

Abstract

This research aims to analyze the factors that affect the disclosure of social responsibility on Islamic banks in Indonesia. The measurement of social responsibility disclosure for Islamic banks to use the ISR Index issued by AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions) is the international organization that regulates the Islamic financial institutions that exist throughout the world.Samples are included in the bank's Islamic banks, always doing social responsibility reporting in annual reports as well as assessing the level of disclosure of social responsibility for 2010-2014. Samples were selected using purposive sampling method and obtained 55 samples.The data used is secondary data, such as financial statements, annual reports, and ISR Index. Analysis of the data used is descriptive statistics, the classic assumption test, and regression analysis.The results of this study showed that a measure of bank, age, size of bank's Shariah Board of Trustees and the size of the Board of Commissioners effect significantly against the disclosure of social responsibility on Islamic banks. Meanwhile, return on assets and return on equity has no effect significantly against the disclosure of social responsibility on Islamic banking.
The Effect of Tax Aggressiveness on Corporate Social Responsibility Disclosures (Study on Listed Companies on the Indonesia Stock Exchange) Ferdyan Saputra; Niken Ayuningrum; Dedi Handoko; Tanto Tanto
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 1 (2023)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v8i1.513

Abstract

Many companies consider tax costs to be the part of lost corporate profits, so companies go through various ways to maximize profits by reducing tax costs. One of the ways that companies do this is by taking aggressive tax measures. The purpose of this study was to show the effect of tax aggressiveness on corporate social responsibility disclosure. The study was conducted on 89 companies listed on the Indonesia Stock Exchange between 2015 until 2021 using the OLS regression analysis model and sensitivity analysis tests. The results showed that tax aggressiveness no effect the disclosure of corporate social responsibility, although this effect is only seen in the next one year's observation (t+1). These results show that the effect of a policy cannot be measured directly within the same time frame as when it was created. The study also found that only company size had any effect on social responsibility disclosure, while leverage, capital intensity and profitability had no effect on social responsibility disclosure.
PELATIHAN SISTEM PENGENDALIAN INTERNAL SEDERHANA PADA UMKM DI KOTA JAMBI Ferdyan Wana Saputra; Dedi Handoko; Niken Ayuningrum
AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 7 No. 1 (2023): Amaliah: Jurnal Pengabdian Kepada Masyarakat
Publisher : LP2M UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v7i1.1828

Abstract

Tujuan kami dalam melakukan pelatihan terkait sistem pengendalian internal bagi UMKM di Kecamatan Alam Barajo Kota Jambi untuk memberikan pemahaman dan peningkatan kemampuan dalam mengelola operasional UMKM tersebut. Pengetahuan pelaku UMKM masih terbatas terkait pengendalian internal pada usaha yang dimilikinya seperti tidak adanya prosedur aktivitas operasional yang jelas dan dokumentasi atas transaksi yang dilakukan. Penerapan sistem pengendalian internal yang baik dapat memberikan manfaat dan keuntungan bagi UMKM seperti kepatuhan yang tinggi terhadap aturan yang telah ditetapkan, peningkatan dalam efisiensi operasional dan perlindungan terhadap aset dan harta yang dimiliki UMKM tersebut. Metode yang dilakukan adalah memberikan pelatihan dan penyuluhan dengan kunjungan ke tempat UMKM yang ada di Kecamatan Alam Barajo, Kota Jambi pada bulan Desember tahun 2022. Pelatihan ini diadakan dalam rangka pengembangan UMKM dikarenakan sebagian besar UMKM belum memiliki sistem pengendalian internal yang baik dalam menjalankan operasionalnya. Hasil pelatihan ini menunjukkan bahwa UMKM mampu memahami dan menerapkan sistem pengendalian internal pada saat mengoperasionalkan UMKM.
PENGARUH HUTANG TERHADAP PROFITABILITAS PADA PT. PERKEBUNAN NUSANTARA VI TAHUN 2018–2021 Niken Ayuningrum; Johandri Iqbal; Ferdyan Wana Saputra; Muhammad Azrafeno
Journal of Applied Accounting And Business Vol. 5 No. 1 (2023): JAAB - Juni 2023
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v5i1.222

Abstract

This research was conducted at PT. Perkebunan Nusantara VI. The purpose of this study is to determine whether debt, both long-term debt and short-term debt has a significant effect on profitability, which in this study is represented by the Net Profit Margin Ratio (NPM). The research period is 2018-2021. The problem formulation of this study aims to determine how significant the influence of long-term debt and short-term debt on profitability at PT. Perkebunan Nusantara VI. This research is a quantitative research. With the type of data used is secondary data obtained in the financial statements of PT. Perkebunan Nusantara VI . The data analysis technique used in this study is multiple linear regression analysis using the SPSS version 26.0 program with the regression equation Y = -0.018 - 0.064X1 + 0.133X2. Based on the results of tests conducted on SPSS, it is found that there is no significant effect between long-term debt on profitability. Meanwhile, for short-term debt, it can be concluded that there is no significant effect between short-term debt on profitability. In the F test or simultaneous test, it is concluded that there is no significant effect between long-term debt and short-term debt on profitability simultaneously. Adjusted R2 value of 14.6% coefficient indicates that the profitability variable can be explained by long-term debt and short-term debt. While the remaining 85.4% is influenced by other variables that are not explained in this research model.
DAMPAK KENAIKAN PPN 11% PADA PENJUALAN PT. ELODA MITRA CABANG PALEMBANG Niken Ayuningrum; Ferdyan Wana Saputra; Dedy Handoko
Journal Economic Insights Vol. 2 No. 1 (2023): Journal Economic Insights
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jei.v2i1.48

Abstract

Tarif PPN telah ditetapkan pemerintah Indonesia menjadi 11 persen sejak 1 April 2022 lalu akan dinaikkan secara bertahap sampai dengan 12 persen di tahun 2025. Dalam pasal 7 ayat (3) dijelaskan bahwa tarif PPN dapat diubah paling tinggi 15 persen dan paling rendah 5 persen yang diatur dengan Peraturan Pemerintah. Tarif PPN mengalami kenaikan sebesar 1 persen sebelum perubahan ditetapkan sebesar 10 persen. Pada penelitian ini, metode penelitian yang digunakan adalah deskriptif kuantitatif. Penelitian ini akan membahas masalah dengan cara menguraikan, menghitung, dan membandingkan suatu keadaan serta menjelaskan suatu keadaan. Dari hasil penelitian menunjukan bahwa adanya kenaikan tarif PPN sebesar 11% pada PT Eloda Mitra Cabang Palembang berpengaruh signifikan terhadap penjualan hasil produksi Perusahaan.
Faktor Determinan yang Mempengaruhi Minat Pelaku UMKM untuk Menggunakan Aplikasi Akuntansi UKM Khuswatun Hasanah; Ferdyan Wana Saputra; Darmuji; Fortia Magfira
ABEC Indonesia Vol. 11 (2023): 11th Applied Business and Engineering Conference
Publisher : Politeknik Negeri Bengkalis

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

Abstract

The existence of MSMEs, especially in the City of Jambi, has not been free from obstacles, one of which is related to bookkeeping or preparing financial reports. The SME Accounting Application is present as one of the technologies that is expected to be able to overcome the problems faced by MSMEs. With this application, recording of financial data can also be done online via the web or even via a smartphone, because many Android mobile-based financial recording applications have been launched to make it easier for users, especially MSMEs. This study aims to determine whether digital literacy, social influence, perceived ease of use, and technology anxiety have a partial influence on the interest of MSMEs to use the SME Accounting application. The method used in this study is a quantitative method with data collection techniques through questionnaires. The results of the study show that digital literacy, social influence, and perceived ease of use are determinant factors that influence interest in using SME accounting applications. Meanwhile, technology anxiety has no effect on interest in using SME accounting applications
Design Of Simulation Application System For Corporate Income Tax Meilano, Rezagi; Saputra, Ferdyan Wana; Ayuningrum, Niken; Handoko, Dedi
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i2.782

Abstract

The design of the corporate income tax simulation application system aims to provide an effective and efficient tool for companies in calculating income tax liabilities in accordance with applicable tax regulations. The research method used is to start identifying problems through literature studies related to corporate taxes and interviews with users. Then analyze the needs related to the required features, security, performance and ease of use. The development system used is the waterfall model method. The waterfall  model method is one of the software development models in the SDLC (Sequencial Development Life Cycle) model. Waterfall  models are often also called linear sequence models or classic life flows. Key features developed include an intuitive user interface, flexibility in handling companies of various sizes, and strict data security to protect sensitive financial information. With a comprehensive design and focusing on user needs, this application is expected to be a reliable solution in supporting corporate income tax management.
Pengaruh Profitabilitas dan Perencanaan Pajak terhadap Nilai Perusahaan Perkebunan Kelapa Sawit yang Terdaftar di Bursa Efek Indonesia Sasnipa, Pidian; Iqbal, Johandri; Saputra, Ferdyan Wana
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 8 No. 1 (2025): Edisi Februari
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v8i1.2203

Abstract

The purpose of this study was to determine the effect of profitability and tax planning on firm value. This research is quantitative research. The population of this study is 26 oil palm plantation companies on the IDX. This study used purposive sampling, where nine companies were collected according to certain criteria. This study uses multiple linear regression analysis, including classical assumption tests. Profitability has no effect on firm value, while tax planning has a negative effect on firm value partially. Simultaneous analysis shows that profitability and tax planning affect firm value.   Abstrak Tujuan penelitian ini yaitu menentukan pengaruh dari profitabilitas dan perencanaan pajak terhadap nilai perusahaan. Penelitian ini ialah penelitian kuantitatif. Populasi dari penelitian ini ialah 26 perusahaan  perkebunan kelapa sawit di BEI. Penelitian ini menggunakan purposive sampling, dimana sembilan perusahaan dikumpulkan sesuai dengan kriteria tertentu. Penelitian ini menggunakan analisis regresi linear berganda, termasuk uji asumsi klasik. Profitabilitas tidak berpengaruh terhadap nilai perusahaan, sedangkan perencanaan pajak berpengaruh negatif terhadap nilai perusahaan secara parsial. Analisis secara simultan menunjukkan profitabilitas dan perencanaan pajak berpengaruh terhadap nilai perusahaan.
Co-Authors Adityawarman Adityawarman Anugra, Anugra AYUNINGRUM, NIKEN Bonaventura Hendrawan Maranata Cahyani, Mita Darmuji Dedi Handoko Dedi Handoko Dedy Handoko Fatmiati, Shiella Fortia Magfira Haitamy, Ery Bestari Al Haitamy, Ery Bestary Al Indra Bayu lesmana Johandri Iqbal Joko Pangestu Khuswatun Hasanah M Deni Ferdiansyah Mario Winaldi Pratama Maryani, Eni Meilano, Rezagi Melisa Anggraini Muhammad Azrafeno Niken Ayuningrum Niken Ayuningrum Novita Hana Putri Samantha Raharjo Sapitri Sasnipa, Pidian Sonia Rianti Stefanus Kenny tiarma Yesita Astarina