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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Inovator : Jurnal Manajemen Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan eCo-Buss Jurnal Manajemen Kewirausahaan Jurnal Ekonomika Dan Bisnis Moneter : Jurnal Keuangan dan Perbankan Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Keuangan Dan Perpajakan Manager : Jurnal Ilmu manajemen Brilliant International Journal of Management and Tourism
Angga Prasetia
Universitas Ibn Khaldun Bogor
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Karakteristik Perusahaan Terhadap Financial Distress Pada Perusahaan Manufaktur Sub Sektor Industri Barang Konsumsi Di BEI Juang, Sari Enovani; Azis, Azolla Degita; Prasetia, Angga
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2146

Abstract

Financial distress is a situation where a company experiences consecutive financial declines over several years which can lead to bankruptcy. Financial distress usually results from the failure of an entity to repay its debtors because it does not have sufficient funds to continue its operations. This research aims to determine the effect of leverage and company size on financial distress in manufacturing companies in the consumer goods industry sub-sector listed on the IDX for the 2019-2022 period. Where the leverage variable uses the Debt to equity ratio (DER) formula, the company size variable uses the LN Total Assets formula and the financial distress variable uses the Springate Scores (S-Scrores) formula. This type of research is quantitative with a sampling method based on purposive sampling, obtaining 33 companies which were used as research samples multiplied over 4 years for a total of 132 research data. By using secondary data obtained from the official IDX website during the research period. And processed using the SPSS version 26 program. The results of this research show that leverage has a negative effect on financial distress and company size has no effect on financial distress
Implications of Carbon Tax Implementation on Financial Accounting of Industrial Companies in Developing Countries Angga Prasetia; M. Anwar Masruri; Verni Asvariwangi; Rina Rina
Brilliant International Journal Of Management And Tourism Vol. 5 No. 2 (2025): : Brilliant International Journal Of Management And Tourism
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v5i2.4720

Abstract

This study explores the implications of carbon tax implementation on the financial accounting practices of industrial companies in developing countries. Amid growing pressure to internalize environmental costs, firms face significant challenges in adapting their accounting systems to accommodate carbon liabilities, particularly in contexts with weak regulatory infrastructure. The objective of this research is to examine how carbon tax policies affect financial disclosures, cost structures, and reporting behaviors, while assessing the mediating role of sustainability reporting and the moderating effect of regulatory quality. A qualitative case study approach was employed, drawing on semi structured interviews with finance professionals and regulatory officers, complemented by document analysis of financial statements and sustainability reports. Thematic analysis revealed three core findings: (1) carbon taxes compel firms to record environmental obligations as liabilities and operational costs; (2) companies with established sustainability reporting systems demonstrate greater adaptability in integrating carbon data into financial records; and (3) strong regulatory environments enhance policy compliance and accounting transparency. These results support an integrated framework linking fiscal environmental policy, institutional quality, and financial accounting adaptation. The study concludes that the effectiveness of carbon taxation in transforming accounting practices is highly contingent on corporate reporting capacity and governance conditions. Policy recommendations emphasize the need for synchronized development of carbon tax regulations, institutional support, and adoption of international reporting standards to foster accurate and consistent environmental disclosures across the industrial sector.
The Influence of Profitability on the Aggressiveness of Intercompany Transaction Tax as an Intervening Variable Prasetia, Angga; M Anwar Masruri; Verni Asvariwangi; Rasiman; Ayu Lestari
Manager : Jurnal Ilmu Manajemen Vol. 7 No. 3 (2024): Manager : Jurnal Ilmu Manajemen
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/managerjurnalilmumanajemen.v7i3.1141

Abstract

This study aims to analyze the impact of benefits on tax impulsiveness by making intercompany transactions as mediation. The object of this study is company records on the stock trade in Indonesia during 2020 - 2023, with 129 companies. The sampling strategy in this study was purposive sampling testing. The collected data were analyzed using descriptive analysis and statistical analysis techniques, using the WarpPLS 6.0 program. The results showed that profitability affected tax impulsiveness, profitability affected intercompany transactions, whereas intercompany transactions did not affect tax aggressiveness, while profitability towards tax aggressiveness through intercompany transactions resulted in no reconciliation. It is mentioned for further study to boost the number of defendants, the sample of companies studied, and their respective indicators.
Purchasing Power Under Pressure: Examining the 12% VAT Increase Amid Indonesia's Economic Recovery Rasiman; Prasetia, Angga; Rizqi, Muhamad Nur; Mauludin, Ilyas
INOVATOR Vol 14 No 2 (2025): SEPTEMBER
Publisher : prodima@fe.uika-bogor.ac.id

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Abstract

This study analyzes the impact of the increase in Value Added Tax (VAT) rates from 11% to 12% on the purchasing power of the Indonesian people. Using a quantitative-descriptive approach, this study observes how these policies affect consumption patterns, inflation, and general public welfare. The results of the study show that the low-income group is the most affected by this policy. The government has made efforts to reduce the negative impact by providing subsidies and other fiscal incentives. However, this analysis shows that these measures are still not fully effective
Pengaruh Kepuasan Kerja Dan Pengembangan Karir Terhadap Kinerja Karyawan Pada PT Bank Syariah Indonesia Tbk Area Jakarta Saharjo Angga Prasetia; Endang Kustini
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8324

Abstract

Abstrak. This study aims to determine the Influence of Job Satisfaction and Career Development on Employee Performance at PT Bank Syariah Indonesia Tbk Jakarta Saharjo Area. both partially and simultaneously. This type of research uses an associative quantitative method. The sampling technique uses a saturated sample of ninety-one respondents. Data analysis techniques use, data instrument tests, classical assumption tests, simple linear regression, multiple linear regression, correlation coefficients, coefficients of determination. Hypothesis testing uses t tests and F tests. The results of the analysis show: Work experience partially affects job satisfaction on employee performance with a simple linear regression equation Y = 25.011 + 0.399 X1. The correlation coefficient value of 0.428 means it has a moderate level of relationship and a determination coefficient of 18.3% means that performance is influenced by job satisfaction by 81.7%. This is proven by the t test obtained t count value > t table (.768 < 1.987) and is strengthened by a significant value > 0.05 (0.081 > 0.05). Career development partially has a positive effect on employee performance, indicated by the simple linear regression equation Y = 20.244 + 0.519 X2. The correlation coefficient value of 0.498 means it has a moderate relationship and the determination coefficient of 24.8% means that performance is influenced by career development by 75.2%. This is proven by the t test obtained t count value > t table (3.321 > 1.987) and is strengthened by a significance value <0.05 (0.001 <0.05). The results of the study of job satisfaction and organizational climate simultaneously on employee performance, indicated by the multiple linear regression equation Y = 17.698 + 0.188 X1 + 0.393 X2, the correlation coefficient value of 0.527 means it has a moderate level of relationship and the determination coefficient of 27.4% means that performance is influenced by job satisfaction and career development by 72.6%. This is proven by the results of the F test hypothesis test, which obtained a calculated F value > F table (16.629 > 3.10) and is strengthened by a significance value < 0.05 (0.000 < 0.05). Thus, it is proven that Ho is rejected and Ha is accepted. Keywords: Job Satisfaction, Career Development, Employee Performance.
Student Perceptions of the Implementation of Green Human Resource Management in Higher Education: Analysis of Determining Factors Wibowo, Agung; Kusumah, Anuraga; Prasetia, Angga
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i3.22265

Abstract

This study aims to explore students' perceptions of the implementation of Green Human Resource Management (GHRM) in higher education. With increasing awareness of environmental issues, GHRM has become important in the context of higher education. This study used a quantitative approach by distributing questionnaires to students at several universities in Indonesia. The results showed a positive relationship between students' understanding of GHRM and their attitudes toward sustainability. This study also identified determinants that influence students' perceptions, including education, experience, and involvement in environmental activities. This study recommends that universities pay attention to improving education, providing support for students, and creating a supportive organizational environment for students to be more involved in GHRM. These findings are expected to provide insights for universities in developing more effective GHRM policies
Pengaruh Intensitas Modal dan Konservatisme Akuntansi Terhadap Penghindaran Pajak Muhamad Mashur Syawal; Azolla Degita Azis; Angga Prasetia
eCo-Buss Vol. 7 No. 2 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i2.1809

Abstract

Tax is a very important component of state revenue. because 82.42% of total state revenue comes from taxes. One type of obstacle that hinders tax collection that causes state revenue to decrease is tax avoidance. This research aims to examine the influence of capital intensity and accounting conservatism on tax avoidance. Tax avoidance is measured using the Cash Effective Tax Rate (CETR). The approach used in this research is a quantitative method using secondary data obtained from financial reports published on the Indonesia Stock Exchange (BEI) website and company websites. The population in this study were Food and Beverages Sub-Sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2023 period. The sample used in this study included 15 companies obtained by purposive sampling method and SPSS software version 23 was used to analyze the data with a multiple linear regression analysis approach. The findings show that capital intensity has a significant negative effect on Tax Avoidance and accounting conservatism has a significant positive effect on tax avoidance. Large fixed asset storage is carried out by a company not solely to avoid taxes but rather it is done by the company with the aim of running the company's operations. The principle of conservatism applied in accelerating the recognition of costs or losses and delaying the recognition of income has an impact on reducing the profit used as the basis for calculating the company's tax obligations.
Analisis Faktor Fundamental Terhadap Return Saham (Studi Kasus Pada Sub Sektor Telecommunication yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2017-2023) Septi Wulandari; Diah Yudhawati; Angga Prasetia
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 2 (2025): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

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

Abstract

The aim of this research is to determine the effect of Total Assets Turnover (TAT), Net Profit Model (NPM), and Debt to Equity Ratio (DER) on stock returns in telecommunications subsector companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2023 period. The population in this study consisted of 5 telecommunications subsector companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2023 period. The sampling technique uses the purpose sampling method. The type of data used in this research is quantitative data with descriptive analysis, panel data regression, classical assumption test, multiple linear regression test, hypothesis test and coefficient of determination test. The selected model is the Common Effect Model (CEM). The research results show that Total Asset Turnover (TAT (X1)) and Debt to Equity Ratio (DER(X3)) partially have no significant effect on stock returns, while Net Profit Margin (NPM (X2)) partially has a significant effect on stock returns. Simultaneous data analysis shows that Total Asset Turnove (TAT (X1)), Net Profit Margin (NPM (X2)), and Debt to Equity Ratio (DER (X3)) have a significant effect on stock returns.
Co-Authors Agung Wibowo Aji Arial Mubarok Anuraga Kusumah Avariwangi, Verni Ayu Lestari AYU LESTARI Azolla Degita Azis Desmy Riani Diah Yudhawati Endang Kustini Harun Faizal Irvan Juliansah JMV Mulyadi Juang, Sari Enovani Lulu, Lulu M Anwar Masruri M. Anwar Masruri M. Imam Sundarta Marthalina Marthalina Masruri, M Anwar Mauludin, Ilyas Mubarok, Aji Arial Muhamad Mashur Syawal Muhammad Nur Rizqi Muniroh, Leny Muzaky , Rizqi N. A. Rumiasih Nurkholifah, Mutiara Nurlaelasari, Nurlaelasari Nurmala Ahmar Rasiman Rasiman Rasiman Rina Rina Rizqi, M Nur Rumiasih, N. A. Sari Enovani Juang Septi Wulandari Septiyani, Fitria Ika Suyanto Suyanto Tania S, Dessy Titing Suharti Verni Asvariwangi Widiya, Dede