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All Journal PRIVE: Jurnal Riset Akuntansi dan Keuangan Proceeding of National Conference on Accounting & Finance UBMJ (UPY Business and Management Journal) COUNT: Journal of Accounting, Business and Management Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis
Baniady Gennody Pronosokodewo
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Apakah Kinerja Lingkungan Memoderasi Pengaruh Biaya Lingkungan Terhadap Pengungkapan Informasi Lingkungan? Rahandhika Ivan Adyaksana; Baniady Gennody Pronosokodewo; Zidni Husnia Fachrunisa
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v5i1.1765

Abstract

Companies with environmental costs that are efficient and have good environmental performance can provide trade-offs on a sustainable supply chain that have a positive impact on the environmental information disclosure. This study examines the extent to which environmental performance moderate environmental costs in explaining the disclosure of general environmental information. This research was conducted to determine the role of environmental performance in moderating the effect of environmental costs allocated by the company on the environmental information disclosure. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) since 2015-2019. Data processing for testing research hypotheses was carried out using WarpPLS software. The result of this research is that environmental costs have a positive effect on the environmental information disclosure. Companies that allocate environmental costs will disclose environmental information as a form of realization of the costs that have been incurred. Environmental information disclosure can also be used as a benchmark for the successful implementation of activities carried out by the company in an effort to prevent and overcome environmental damage. However, environmental performance does not moderate the effect of environmental costs on the environmental information disclosure. Environmental performance measurement in PROPER has not paid attention to aspects of environmental costs incurred and environmental information disclosure.
Analisis Kecukupan Modal Bank Umum di Indonesia (Studi Kasus pada Sektor Perbankan yang Terdaftar di BEI Periode 2017-2021) Baniady Gennody Pronosokodewo; Dian Puji, Rahayu; Yennisa
UPY Business and Management Journal (UMBJ) Vol. 3 No. 1 (2024): UBMJ (UPY Business and Management Journal)
Publisher : Department of Management, Universitas PGRI Yogyakarta.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/ubmj.v3i1.5432

Abstract

Tujuan: Penelitian ini memiliki tujuan untuk melakukan pengujian guna mengetahui pengaruh rasio NIM, BOPO, dan LDR, terhadap rasio kecukupan modal atau CAR. Berdasarkan Peraturan Bank Indonesia Nomor 13 Tahun 2011 Tentang Penilaian Tingkat Kesehatan Bank Umum kecukupan modal pada bank masih perlu diteliti, karena kecukupan modal merupakan salah satu indikator penilaian kesehatan bank. Kecukupan modal bank yang memadai sangat penting, karena untuk melindungi bank apabila terjadi kerugian. Kecukupan modal bank yang memadai juga dapat meningkatkan pertumbuhan bank di masa depan dan dapat menumbuhkan kepercayaan masyarakat dan investor bahwa bank dapat mengelola modal yang cukup untuk mengoptimalkan kinerjanya (Puspitasari et al., 2021). Metodologi: Metode pengumpulan data pada penelitian ini yaitu dengan menggunakan metode purposive sampling. Berdasarkan hasil penentuan sampel dengan 3 kriteria (1) Bank umum di Indonesia yang listed di BEI tahun 2017-2021; (2) Bank umum yang menerbitkan laporan keuangan dan laporan tahunan yang akan diteliti tahun 2017-2021, dan (3) Bank umum yang menyajikan rasio keuangan perbankan sesuai dengan variabel yang akan diteliti. Berdasarkan terdapat 38 sampel perbankan yang lolos atau memenuhi kriteria. Analisis data serta pengujian hipotesis yang digunakan pada penelitian yaitu dengan metode Partial Least Square (PLS). Temuan: Hasil dari pengujian pada penelitian ini menghasilkan temuan bahwa NIM tidak berpengaruh terhadap CAR, karena NIM yang besar merupakan sumber utama keuntungan yang diperoleh bank, tetapi jika keuntungannya tidak terlalu besar, maka belum bisa mempengaruhi kenaikan CAR (Vu dan Dang, 2020). BOPO juga tidak berpengaruh terhadap CAR, karena pendapatan bank tidak dialokasikan untuk penambahan modal melainkan dialokasikan pada pengembangan teknologi informasi atau TI dengan tujuan untuk memodernisasikan kegiatan operasional (Siagia et al., 2021). Sedangkan variabel LDR berpengaruh positif pada CAR. Implikasi Praktis: Hasil penelitian ini memiliki implikasi bahwa kecukupan modal pada bank konvensional dipengaruhi adanya likuiditas bank. Bank wajib menjaga stabilisasi liquiditas bank dalam meningkatkan kecukupan modal pada bank
Kontribusi Penggunaan Informasi Akuntansi dalam Mendukung Keberhasilan UMKM di Kabupaten Sleman Baniady Gennody Pronosokodewo; Tri Siwi Nugrahani; Annisa Rachmawati
Proceeding of National Conference on Accounting & Finance Volume 7, 2025
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Abstract

Penelitian ini bertujuan untuk mengetahui tentang (1) dampak penggunaan informasi akuntansi pada keberhasilan usaha, (2) dampak ketidakpastian lingkungan pada keberhasilan usaha, dan (3) dampak Computer Self Efficacy terhadap keberhasilan usaha pada UMKM di Kabupaten Sleman. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan analisis regresi linier berganda untuk mengetahui pengaruh dari ketiga variabel independen. Pengambilan data penelitian dilakukan dengan menggunakan teknik purposive sampling. Penelitian ini mendapatkan 70 responden dari pelaku UMKM yang tersebar di Kabupaten Sleman sesuai karakteristik yang dibutuhkan dengan metode online atas rekomendasi dari Dinas Koperasi, Usaha Kecil dan Menengah Kabupaten Sleman. Penelitian ini menggunakan teknik analisis regresi linier berganda dengan hasil yaitu penggunaan informasi akuntansi berdampak positif pada keberhasilan usaha. Namun, ketidakpastian lingkungan dan Computer Self Efficacy tidak berdampak pada keberhasilan usaha.
COMMON SIZE ANALYSIS AT PT ADARO ENERGY INDONESIA TBK BEFORE AND DURING COVID – 19 Baniady Gennody Pronosokodewo; Nur Ika Yuliastuti; Sri Suryaningsum
Count : Journal of Accounting, Business and Management Vol. 1 No. 1 (2023): July: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.vi.39

Abstract

The global health crisis in the form of the Covid-19 pandemic has a major impact on national economic activities and the global economy. The Covid-19 phenomenon is very influential on companies - large to small companies. This analysis uses the common size method. This method is very helpful in reading financial statements. Changes that occur in the statement of financial position or profit and loss can be detected quickly and permanently. The study intends to analyze the financial performance of PT Adaro Energy Indonesia Tbk before and during Covid-19 using the common size analysis method. In this study, the technique of comparative descriptive analysis between years was used. The research uses annual report data. The data used is the time range from 2018 to 2021.The results of the analysis of the research show (1) the company's short-term financial condition in terms of current assets did not experience significant changes in 2018- 2021. (2) short-term financial conditions seen from current liabilities tended to increase during the year, on the contrary, long-term liabilities decrease. (3) For equity from 2018 to 2019 and from 2020 to 2021, it has decreased but is still around 59%. (4) Common size analysis of PT Adaro Energy Indonesia's income statement shows that the percentage of net profit to operatingincome will increase in 2021 to 25.7%.
COMPANY HEALTH LEVEL ANALYSIS WITH FINANCIAL ASPECTS AT PT PERUSAHAAN GAS NEGARA TBK Baniady Gennody Pronosokodewo; Tantri Dyah Ayu Lestari; Sri Suryaningsum
Count : Journal of Accounting, Business and Management Vol. 1 No. 1 (2023): July: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.vi.40

Abstract

The company's financial health information is needed to protect the company's existence from competitors. Companies that need to be assessed for their financial health are State-Owned Enterprises, therefore the Minister of State-Owned Enterprises Decree No: Kep-100/MBU/2002 appears to assess the soundness of SOEs. This study aims to determine the level of financial health of the company at PT Perusahaan Gas Negara (Persero) Tbk for the period 2018-2021. By using eight (8) indicators, namely: Return On Equity (ROE), Return On Investment (ROI), Current Ratio, Cash Ratio, Collection Periods (CP), Inventory Turnover (PP), Total Asset Turn Over (TATO) , Ratio of total own capital to total assets. The results of the discussion can be seen that the financial performance of PT Perusahaan Gas Negara (Persero) Tbk in the last four years is in an unhealthy condition, it is hoped that the company will be able to improve the level of financial health.
ANALYSIS OF FINANCIAL PERFORMANCE OF PT ASTRA AGRO LESTARI TBK IN THE PERIOD BEFORE AND DURING THE COVID-19 PANDEMIC USING THE ECONOMIC VALUE ADDED APPROACH Hanifah Nur Hidayah; Baniady Gennody Pronosokodewo; Sri Suryaningsum
Count : Journal of Accounting, Business and Management Vol. 1 No. 1 (2023): July: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.vi.41

Abstract

The COVID-19 pandemic has made various changes in every aspect of life, one of which is the industrial world. Economic uncertainty raises a lot of speculation which sectors will benefit and lose. This study uses the Economic Value Added (EVA) approach. This method is an indicator of the added value of an investment every year in a company, with this method can see the added economic value during a certain period and can be one way to assess the company's performance. This study aims to provide an overview of the impact on PT Astra Agro Lestari Tbk during the Covid-19 pandemic, and analyze the company's financial performance using the Economic Value Added (EVA) analysis method. This study uses a descriptive analysis technique with a quantitative approach. This study uses secondary data in the form of financial statements obtained from the financial statements of PT Astra Agro Lestari Tbk for the 2018-2021 period.
THE INFLUENCE OF CURRENT RATIO, DEBT TO EQUITY RATIO, NET PROFIT MARGIN, AND SALES GROWTH ON FINANCIAL DISTRESS CONDITIONS Nur Aini Tri Amanah; Baniady Gennody Pronosokodewo; Ratna Pumama Sari
Count : Journal of Accounting, Business and Management Vol. 1 No. 1 (2023): July: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.vi.42

Abstract

The transportation sector in Indonesia is one of the most important sectors that determines the level of competitive advantage of the Indonesian economy. Companies that experience a decrease in revenue can threaten the survival of the company, resulting in financial distress (financial distress). This study aims to determine the Current Ratio, Debt to Equity Ratio, Net Profit Margin, and Sales Growth in influencing financial distress in transportation companies in Indonesia. This study used a purposive sampling method which produced a sample according to the criteria, namely 12 transportation companies. The analysis used is logistic regression analysis with SPSS statistical tools. The results of the hypothesis test show that the Current Ratio has a significant negative effect on financial distress, while the Debt to Equity Ratio, Net Profit Margin, and Sales Growth have no effect on financial distress.
Analisis Kecukupan Modal Bank Umum di Indonesia (Studi Kasus pada Sektor Perbankan yang Terdaftar di BEI Periode 2017-2021) Baniady Gennody Pronosokodewo; Dian Puji, Rahayu; Yennisa
UPY Business and Management Journal (UMBJ) Vol. 3 No. 1 (2024): UBMJ (UPY Business and Management Journal)
Publisher : Department of Management, Universitas PGRI Yogyakarta.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/ubmj.v3i1.5432

Abstract

Tujuan: Penelitian ini memiliki tujuan untuk melakukan pengujian guna mengetahui pengaruh rasio NIM, BOPO, dan LDR, terhadap rasio kecukupan modal atau CAR. Berdasarkan Peraturan Bank Indonesia Nomor 13 Tahun 2011 Tentang Penilaian Tingkat Kesehatan Bank Umum kecukupan modal pada bank masih perlu diteliti, karena kecukupan modal merupakan salah satu indikator penilaian kesehatan bank. Kecukupan modal bank yang memadai sangat penting, karena untuk melindungi bank apabila terjadi kerugian. Kecukupan modal bank yang memadai juga dapat meningkatkan pertumbuhan bank di masa depan dan dapat menumbuhkan kepercayaan masyarakat dan investor bahwa bank dapat mengelola modal yang cukup untuk mengoptimalkan kinerjanya (Puspitasari et al., 2021). Metodologi: Metode pengumpulan data pada penelitian ini yaitu dengan menggunakan metode purposive sampling. Berdasarkan hasil penentuan sampel dengan 3 kriteria (1) Bank umum di Indonesia yang listed di BEI tahun 2017-2021; (2) Bank umum yang menerbitkan laporan keuangan dan laporan tahunan yang akan diteliti tahun 2017-2021, dan (3) Bank umum yang menyajikan rasio keuangan perbankan sesuai dengan variabel yang akan diteliti. Berdasarkan terdapat 38 sampel perbankan yang lolos atau memenuhi kriteria. Analisis data serta pengujian hipotesis yang digunakan pada penelitian yaitu dengan metode Partial Least Square (PLS). Temuan: Hasil dari pengujian pada penelitian ini menghasilkan temuan bahwa NIM tidak berpengaruh terhadap CAR, karena NIM yang besar merupakan sumber utama keuntungan yang diperoleh bank, tetapi jika keuntungannya tidak terlalu besar, maka belum bisa mempengaruhi kenaikan CAR (Vu dan Dang, 2020). BOPO juga tidak berpengaruh terhadap CAR, karena pendapatan bank tidak dialokasikan untuk penambahan modal melainkan dialokasikan pada pengembangan teknologi informasi atau TI dengan tujuan untuk memodernisasikan kegiatan operasional (Siagia et al., 2021). Sedangkan variabel LDR berpengaruh positif pada CAR. Implikasi Praktis: Hasil penelitian ini memiliki implikasi bahwa kecukupan modal pada bank konvensional dipengaruhi adanya likuiditas bank. Bank wajib menjaga stabilisasi liquiditas bank dalam meningkatkan kecukupan modal pada bank
Implementasi Inklusi Keuangan dan Sistem Informasi Akuntansi untuk Optimalisasi Kinerja Keuangan di Kabupaten Sleman Syanindita Perwitasari; Baniady Gennody Pronosokodewo
Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis Vol. 2 No. 2 (2025): Desember : Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/prosemnasimkb.v2i2.191

Abstract

This study aims to examine the effect of financial inclusion, accounting information systems, and e-commerce on the financial performance of Micro, Small, and Medium Enterprises (MSMEs). MSMEs play a crucial role in supporting regional economic growth, thus enhancing financial performance is a crucial aspect. The study sample comprised 84 MSME owners in Sleman Regency, drawn using the snowball sampling technique. Data collection was conducted through online questionnaires using a Google Form link to facilitate respondents' completion and to broaden the reach of respondents. The data were analyzed using multiple linear regression with SPSS software to determine the extent of the interplay between the variables studied. The results indicate that financial inclusion has a positive effect on MSME financial performance. This indicates that the easier access for MSMEs to formal financial services, the better their financial performance. Similarly, accounting information systems have also been shown to have a positive effect, where the implementation of a good accounting system can improve the quality of transaction recording and financial decision-making. Conversely, e-commerce has not been shown to have a significant effect on MSME financial performance. This finding indicates that the use of e-commerce by MSMEs in Sleman is not optimal in supporting improved financial performance.
Co-Authors Annisa Rachmawati Dian Puji, Rahayu Hanifah Nur Hidayah Nur Aini Tri Amanah Nur Ika Yuliastuti Rahandhika Ivan Adyaksana Ratna Pumama Sari SRI SURYANINGSUM Syanindita Perwitasari Tantri Dyah Ayu Lestari Tri Siwi Nugrahani Yennisa Zidni Husnia Fachrunisa