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All Journal Journal of Accounting and Investment Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JOURNAL OF APPLIED ACCOUNTING AND TAXATION Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Ilmiah Inovasi J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Bisnis dan Akuntansi Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia Jurnal Abdi Masyarakat Indonesia Abimanyu: Journal of Community Engagement Golden Ratio of Auditing Research Jurnal Akuntansi dan Ekonomi Bisnis Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Pengabdian Masyarakat Bangsa Jurnal Riset Ekonomi dan Akuntansi Applied Business and Administration Journal (ABAJ) Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Jurnal Media Akademik (JMA) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Escalate : Economics and Business Journal The International Journal of Studies in Social Sciences and Humanities (IJOSSH)
Rediyanto Putra
Universitas Negeri Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Pengaruh Kinerja Perusahaan terhadap Penghindaran Pajak dengan Ukuran Perusahaan sebagai Variabel Moderasi Shinta Nuriyah Fajrin; Rediyanto Putra
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 4 (2025): Oktober: Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i4.5285

Abstract

This study aims to determine the effect of profitability, leverage, and sales growth on tax avoidance with firm size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The study uses secondary data obtained from annual financial reports of the companies. The sampling technique employed is purposive sampling, with a total of 65 companies meeting the research criteria. Data analysis was conducted using moderated multiple linear regression with the help of SPSS version 26. The results show that profitability, leverage, sales growth, and firm size each have a significant effect on tax avoidance. Furthermore, firm size moderates the relationship between the independent variables and tax avoidance. Specifically, firm size weakens the influence of profitability and leverage on tax avoidance but strengthens the influence of sales growth on tax avoidance. These findings indicate that firm size plays an important role in shaping the tax management strategies adopted by companies. This research is expected to provide insights for companies, investors, and policymakers in understanding the factors affecting tax avoidance practices and to encourage greater transparency and tax compliance within the manufacturing sector.
Pelatihan Tatakelola Keuangan Rumah Tangga Orang Tua Siswa Sekolah Indonesia Kuala Lumpur Rendra Arief Hidayat; Rohmawati Kusumaningtias; Merlyana Dwinda Yanthi; Rediyanto Putra
Jurnal Abdimas Indonesia Vol. 6 No. 1 (2026)
Publisher : Perkumpulan Dosen Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34697/jai.v6i1.2356

Abstract

Pada tahun 2013 dan 2016, Otoritas Jasa Keuangan (OJK) melakukan Survei Nasional Literasi Keuangan (SNLK) untuk mengevaluasi tingkat literasi keuangan di seluruh Indonesia. Berdasarkan hasil survei tersebut, indeks literasi keuangan masyarakat Indonesia pada tahun 2013 sebesar 21,8%, sementara pada tahun 2016, indeks literasi keuangan meningkat menjadi 29,7%. Senada dengan hal tersebut Survei Nasional Literasi Keuangan (SNLK), menunjukan bahwa level literasi keuangan PMI masih perlu untuk dioptimalisasikan. Perilaku menabung, investasi, asuransi, dan perencanaan pensiun pekerja migran dapat dipengaruhi oleh kenaikan tingkat literasi keuangan. Selain itu, meningkatnya pengetahuan keuangan dapat berdampak pada frekuensi remitansi yang dilakukan oleh pekerja migran, yang merupakan metode penting pengiriman uang bagi keluarga mereka di Indonesia (Karunarathne dan Gibson, 2014). Program pengabdian ini akan berfokus pada pelatihan literasi keuangan pada PMI yang berada di Sekolah Indonesia Kuala Lumpur Malaysia (SIKL). Adapun sasaran utama dari kegiatan pengabdian kepada masyarakat ini adalah orang tua murid dari siswa yang mengenyam Pendidikan di SIKL. Mayoritas dari orang tua murid merupakan pekerja kasar di Malaysia. Dengan profesi sebagai pramusaji warung makan, penjaga kedai, cleaning service dan sebagainya. Sehingga, dari kegiatan ini nantinya diharapkan akan dapat meningkatkan level literasi dari PMI di sana dalam hal pengelolaan keuangan, baik jangka pendek maupun jangka Panjang.
Komparasi Tingkat Risiko Kredit, Risiko Likuiditas, dan Risiko Operasional Bank Syariah di Indonesia pada Masa Sebelum, Selama, dan Setelah Pandemi COVID-19 Isnaini Rochmah; Rediyanto Putra
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.5531

Abstract

This study aims to provide evidence of the long-term impact of the COVID-19 pandemic on the level of risk of Islamic banking in Indonesia. This study examines differences in the level of risk of Islamic banking in Indonesia, especially in credit, liquidity, and operational risks before, during, and after the COVID-19 pandemic. To measure these risks, we used the ratios of NPF Net, NPF Gross, FDR, BOPO, and CIR with a one-way ANOVA analysis tool. This study took a research sample of 11 Islamic banks with the time period 2018-2023. The results showed that There is no difference in credit risk, liquidity risk, and operational risk of Islamic banks in Indonesia.
Financial Performance and Operating Cash Flow as Determinants of Financial Distress Muhammad Rifki Abdul Ghoni; Rediyanto Putra
Golden Ratio of Auditing Research Vol. 6 No. 2 (2026): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i2.2324

Abstract

Financial distress is a critical issue that may threaten corporate sustainability, particularly in the property and real estate sector, which is characterized by high capital intensity, long project cycles, and substantial dependence on external financing. Understanding the factors influencing financial distress is essential for stakeholders in evaluating corporate financial conditions and making informed decisions. This study investigates the effects of liquidity, profitability, leverage, and operating cash flow on financial distress among property and real estate companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study adopts a quantitative approach using secondary data obtained from companies’ annual financial statements. A total of 40 companies were selected through purposive sampling, resulting in 200 firm-year observations. Financial distress was measured using the Modified Altman Z-Score model. Data were analyzed using descriptive statistics, classical assumption tests, and multiple linear regression analysis with IBM SPSS Statistics 27. The results indicate that liquidity and profitability have a positive and significant effect on financial distress, while leverage has a negative and significant effect on financial distress. Meanwhile, operating cash flow does not have a significant effect on financial distress. These findings suggest that variations in liquidity, profitability, and leverage play an important role in explaining financial distress conditions in property and real estate companies, whereas operating cash flow is not a determining factor. This study contributes to the financial distress literature by providing empirical evidence from the Indonesian property and real estate sector during the post-pandemic recovery period. The findings also offer practical implications for investors and corporate managers in assessing financial performance, identifying potential financial distress risks, and formulating strategies to enhance long-term financial sustainability.
MEASUREMENT OF REGIONAL GOVERNMENT FINANCIAL PERFORMANCE IN INDONESIA REDIYANTO PUTRA; RAHMA RINA WIJAYANTI; ORYZA ARDHIARISCA
Jurnal Bisnis dan Akuntansi Vol. 22 No. 1 (2020): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v22i1.619

Abstract

This study aims to determine the financial performance of all local governments in Indonesia. This study uses financial data from all the districts/cities and provinces in Indonesia from 2013 to 2015. The data collection techniques used in this study is documentation. This research used descriptive and quantitative analysis methods. The results of the study show that the government's financial performance in Indonesia has been effective but inefficient. This is evident from the ratio of the financial effectiveness ratio of local governments in Indonesia in 2013-2015 in the range of 102-121%, but the ratio of financial efficiency of local governments in Indonesia in 2013 to 2015 was in the range of 99% -104%. Financial performance that is not optimal from this local government is because during 2013-2015 the contribution of taxes and regional retribution on Regional Original Income was low so that in the end it caused the level of income received by the regional government to be not too large
The Influence of Intellectual Capital on Corporate Financial Performance (An Empirical Study of Technology Sector Companies Listed on the IDX for the 2022-2025 Period) Hafiyan Akbar Royyan; Rediyanto Putra
Escalate : Economics and Business Journal Vol. 4 No. 3 (2026): Escalate : Economics and Business Journal
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v4i3.534

Abstract

This study examines the effect of Intellectual Capital, as measured by the Value Added Intellectual Coefficient (VAIC), on financial performance, proxied by Return on Assets (ROA), in technology sector companies listed on the Indonesia Stock Exchange for the 2022–2025 period. This study uses a quantitative approach with secondary data obtained from audited annual financial reports. The study population was technology sector companies, with a final sample of 23 companies or 92 observations selected using a purposive sampling technique. Data analysis was performed using SPSS through descriptive statistical tests, classical assumption tests, and multiple linear regression with Firm Size and Debt to Asset Ratio (DAR) as control variables. The results show that Intellectual Capital has no significant effect on financial performance (ROA). However, the addition of control variables improves the model's ability to explain variations in financial performance, although the main effect remains insignificant. This suggests that the financial performance of technology companies is more influenced by financial and structural factors than intellectual capital efficiency. The study concludes that Intellectual Capital is not a direct determinant of short-term financial performance in technology companies in Indonesia. Further research is recommended to expand the measurement methods, extend the research period, and expand the research objects.
Analysis of Coffee Business Development Strategy in the Sumber Kembang Farmer Group Using the SWOT Method to Achieve Global Competitiveness Oryza Ardhiarisca; Nur Faizin; Rediyanto Putra; Dia Bitari Mei Yuana; Datik Lestari
International Journal of Studies in Social Sciences and Humanities Vol. 1 No. 2 (2024): November
Publisher : P3M Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/ijossh.v1i2.5549

Abstract

Coffee cultivation plays a pivotal role in global agricultural trade, offering cultural, economic, and social value that transcends borders. In Indonesia, particularly in Jember Regency, coffee stands out as a leading agricultural product, supporting local economies and contributing significantly to global coffee exports. Within this context, the Sumber Kembang Farmer Group cultivates and processes coffee, offering a diverse range of products, including coffee logs and ground coffee, derived from both Robusta and Arabica varieties and processed through various methods. This research aims to identify optimal strategies for developing the group's coffee business. A case study approach was employed, with data collected through interviews, observations, and a literature review. The analysis used several strategic tools, including the Internal Factor Evaluation (IFE) Matrix, External Factor Evaluation (EFE) Matrix, Internal-External (IE) Matrix, SWOT (Strengths, Weaknesses, Opportunities, Threats) Matrix, and Quantitative Strategic Planning Matrix (QSPM). The findings reveal that the coffee enterprise of the Sumber Kembang Farmer Group is positioned in quadrant IV of the IE matrix, indicating a Growth and Build strategy. This positioning underscores the need for an extensive and integrative approach encompassing six strategic components. Prioritizing the improvement of product marketing quality is identified as a critical step toward achieving business development goals.
Co-Authors Alfarizi, Ramadhan Ana Insyafiatul Azizah Asroful Abidin Ayu Syafiqatul Bestariyah Azizah, Ana Insyafiatul Bahtiar, Moh Danang Bahtiar, Mohammad Danang Bayu Rama Laksono Budi Bowo Leksono, Budi Bowo Cherry Triwidiarti Datik Lestari Datik Lestari Dera Setia Kristanti Dessy Putri Andini Dia Bitari Mei Yuana Dia Bitari Mei Yuana Didiek Hermanuadi Endang Mardiati Hafiyan Akbar Royyan Hanip, Muhammad Herdianto, Tito Rizky Hidayat, Rendra Syarief Ilyasa, Dhani Mas Ahmad Inneke Putri Widyani Isnaini Rochmah Kristanti, Dera Setia Kusumaningsih, Ambar Lintang Venusita Merlyana Dwinda Yanthi Mochamad Kasful Anwar Abrory Muhammad Rifki Abdul Ghoni MUYASSAROH Nela Nur Faridah Nerisafitra, Paramitha Niastika Anggreini Setiawan Nur Faizin Nur Faizin Nur Faizin Oryza Ardhiarisca Oryza Ardiarisca Pujiono Pujiono Rahma Rina Wijayanti Rendra Arief Hidayat Rendra Arief Hidayat Reyhan, Rio Javier Ria Fitriani, Ria ROHMAWATI KUSUMANINGTIAS Sabaha, Syekha Nur Shinta Nuriyah Fajrin Stevi Amira Citra Loka Adristi Naza Suci Rohayati Sumadi Sumadi SUMADI SUMADI Sumadi Sumadi Sumadi Sumadi Supriyadi Supriyadi Sutrisno, T Ulumiddin, Mukhammad Ikhya’ Vera Octavia Yuana, Dia Bitari Mei