Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

3.648

P-Index

This Author published in this journals

All Journal Dinamika Akuntansi Keuangan dan Perbankan Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Students´ Journal of Accounting and Banking Proceeding SENDI_U Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JMM (Jurnal Masyarakat Mandiri) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Riset Akuntansi Politala Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Golden Ratio of Finance Management Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Open Community Service Journal Jurnal Pengabdian Pada Masyarakat Golden Ratio of Taxation Studies

Achmad Badjuri

Universitas Stikubank, Semarang

Author-ID : 239591

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 158 Documents Claim Missing Document

Claim Missing Document

Articles

12 13 14 15 16

Determinan Audit Report Lag dan Spesialisasi Auditor sebagai Moderasi Pada Sektor Perdagangan, Jasa, dan Investasi Priyani, Risma Elsa; Badjuri, Achmad
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Audit Report Lag is the length of audit completion time measured from the closing date of the financial year as of December 31 until the publication of the independent auditor's report. This study examines the determinants of audit report lag and auditor specialization as moderating trade, service, and investment sectors listed on the Indonesia Stock Exchange in 2018 – 2020. Using the purposive sampling method, determining research samples is a sampling technique with specific criteria obtained as many as 361 company samples. The research data analysis method used the moderated regression analysis test with SPSS version 26 application. The results showed that audit opinion and the size of the public accounting firm had a significant adverse effect on audit report lag, and audit tenure had a significant positive effect on audit report lag. In contrast, the complexity of the company's operations did not affect audit report lag. In this study, auditor specialization does not moderate the relationship between audit opinion, the complexity of company operations, and audit tenure on audit report lag. Meanwhile, auditor specialization moderates the relationship between public accounting firm size and audit report lag.

Determinan terhadap profitabilitas dengan kredit bermasalah sebagai pemoderasi pada bank umum konvensional Larashati, Adinda; Badjuri, Achmad
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to determine the effect of liquidity ratios and efficiency ratios on profitability with the ratio of non-performing loans as a moderating variable. This research was conducted at conventional commercial banks listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period using purposive sampling with several criteria. The data used is secondary data. The number of samples selected was 128 with a period of 3 years. The data analysis technique used is Moderated Regression Analysis (MRA). The results showed that the liquidity ratio had a significant positive effect on profitability while the efficiency ratio had no significant effect on profitability. Non-performing loans can moderate the ratio of liquidity to profitability while non-performing loans cannot moderate the ratio of efficiency to profitability.

Determinan terhadap nilai perusahaan dengan kinerja keuangan sebagai pemoderasi pada perusahaan yang terdaftar di Bursa Efek Indonesia Trihandayani, Urip; Badjuri, Achmad
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to determine the influence of Good Corporate Governance, Corporate Social Responsbility on Company Value and Financial Performance as moderation. This study used purposive sampling methods from 20 agriculture, minning, and manufacture companies listed on the IDX and made sustainability reports in the period 2018 to 2020. Data testing is performed with moderated regression analysis (MRA) techniques. The results of this study showed that the number of independent commissioners, and audit committees had a significant positive effect on the value of the company while institutional ownership, board of commissioners, and CSR had no significant effect on the value of the company. Financial performance can moderate the influence of institutional ownership and audit committees on the value of the company whereas financial performance cannot moderate the influence between independent commissioners, boards of commissioners, and CSR on the value of the company.

Determinan terhadap perkembangan UMKM di Kabupaten Pemalang Handayani, Nurdiana; Badjuri, Achmad
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Several factors that support the economic growth of a country, namely the existence of MSMEs. Micro, small and medium enterprises (MSMEs) can open or expand employment opportunities and contribute to economic growth. In addition, MSMEs can ease the task of the state in overcoming poverty and increase per capita income because MSMEs play a major role in the Indonesian economy. This study aims to determine the effect of financial literacy and financial technology (Fintech) on the development of MSMEs in Pemalang Regency. This research uses a qualitative research. The research was conducted in Pemalang Regency. Data sources are primary data with data collection methods, namely direct interviews at the object of research and secondary data support from the Pemalang Regency Diskoperindag. Data analysis used multiple linear regression. The results of the study show that financial literacy has a positive and significant effect on the development of MSMEs in Pemalang Regency. Financial technology (Fintech) related to payments has no effect on the development of MSMEs in Pemalang Regency. Meanwhile, financial technology (Fintech) related to funding has a negative and significant impact on the development of MSMEs in Pemalang Regency.

Pengaruh Leverage, Ukuran Perusahaan Dan Market To Book Ratio Terhadap Keputusan Revaluasi Aset Tetap Dengan Pertumbuhan Perusahaan Sebagai Variabel Moderasi Adhitya, Hilmy; Badjuri, Achmad
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 1 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i1.3461

Revaluasi aset tetap dengan mengikuti PSAK 16 dilakukan hanya untuk memperbaiki laporan posisi keuangan. Dalam penelitian ini akan menganalisis leverage, ukuran perusahaan dan market to book ratio terhadap keputusan revaluasi aset tetap dengan pertumbuhan perusahaan sebagai variabel moderasi. Populasi penelitian yaitu perusahaan sektor energi yang terdaftar di BEI 2019–2022. Sampel sebanyak 28 perusahaan selama kurun tiga tahun. Hasil menunjukkan ukuran perusahaan berpengaruh positif signifikan terhadap revaluasi asset tetap. Leverage dan market to book ratio secara individu berpengaruh positif signifikan terhadap keputusan revaluasi asset tetap. Peran pertumbuhan perusahaan ditemukan terbukti memperkuat hubungan leverage terhadap keputusan revaluasi asset tetap, begitu pula pada hubungan ukuran perusahaan dan market to book value terhadap keputusan revaluasi asset tetap.

Dividend Policy as Moderating the Effect of Capital Structure, Profitability and Leverage on Firm Value Anjani, Anggi Sukma; Badjuri, Achmad
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 1 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i1.4073

This study aims to determine the effect of capital structure, profitability and leverage on company value using dividend policy as a moderation for manufacturing companies on the Indonesia Stock Exchange in 2018-2021. This research method uses quantitative methods. The results of this study show that capital structure and leverage have a positive and significant effect on firm value while profitability has a negative and insignificant effect on firm value. Dividend policy can moderate the capital structure and profitability positively and significantly to firm value but moderate the influence of leverage negatively and not significantly to firm value.

PENGARUH PENERAPAN CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2019-2021 Hastini, Frizka Dwi; Maryono, Maryono; Badjuri, Achmad
Jurnal Riset Akuntansi Politala Vol 7 No 3 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i3.367

The objective of this inquiry is to scrutinize the extent to which board size, institutional ownership, audit committees, and corporate magnitude influence the fiscal performance of manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. This examination incorporates a sample of 248 firms selected through a purposive sampling technique. The study employs multiple linear regression analysis to evaluate the data. The findings of this assessment indicate that institutional ownership and corporate magnitude exert a significantly positive effect on financial performance, whereas board size and audit committee presence bear no substantial influence on financial outcomes

Digital Tax Compliance: Examining E-Filing, Tax Knowledge, and Income Level Among Telkom Property Regional IV Employees in Central Java & Yogyakarta, Indonesia Rasyida, Quinnandiva Zahra; Badjuri, Achmad
Golden Ratio of Finance Management Vol. 5 No. 1 (2025): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i1.1063

This study aimed to test and analyze the implementation of the e-filling system, tax understanding, and income level on individual taxpayer compliance with tax socialization as a moderating variable. This study was conducted on Telkom Property Regional IV Central Java employees and the Special Region of Yogyakarta. This study uses a quantitative method with research samples taken using the Convenience Sampling Technique. In this technique, researchers obtained one hundred and five samples. The data analysis techniques used in this study are multiple linear and moderated regression analyses. The results of the analysis in this study can be concluded that the implementation of the e-filling system, tax understanding, and income level have a significant effect on taxpayer compliance. In this study, tax socialization has been proven unable to strengthen the relationship between the implementation of the e-filling system and tax understanding on taxpayer compliance. However, tax socialization can moderate the level of income on taxpayer compliance.

Santriprenuer: Pengembangan Bisnis Pondok Darul’ulum Assyar’iyyah Desa Leyangan Ungaran dengan Brand "Batik Santri” Isnowati, Sri; Tjahjaningsih, Endang; Puspitasari, Elen; Badjuri, Achmad
Jurnal Pengabdian Pada Masyarakat Vol 10 No 2 (2025): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/jppm.v10i2.1244

Program Santriprenuer ini bertujuan untuk memberdayakan santri Pondok Pesantren Darul’ulum Assyar’iyyah ds. Jetis Leyangan Ungaran Timur menjadi wirausahawan muda yang mandiri dan inovatif. Melalui program pengabdian pada masyarakat ini, para santri diberikan pelatihan intensif tentang bagaimana menggali potensi pondok pesantren melalui kemandirian kewirausahaan pondok yang salah satunya diberi keterampilan membatik. Pelatihan batik tulis, mulai dari desain motif, mencanting, mewarnai sampai pelorotan malam. Selain itu, mereka juga diajarkan tentang manajemen bisnis, pemasaran, dan branding “batik Santri” untuk meningkatkan daya saing produk di pasar. Melalui pengembangan bisnis batik "Batik Santri" yang dihasilkan oleh santri, diharapkan dapat memberikan kontribusi pada pengayaan keahlian dan melatih kewirausahaan mandiri pondok. Kolaborasi dengan ahli batik dan pengrajin berpengalaman diharapkan dapat meningkatkan kualitas dan inovasi produk ”Batik Santri”. Program ini tidak hanya fokus pada aspek keterampilan teknis, tetapi juga pada pembentukan karakter kewirausahaan yang islami. Para santri diajarkan nilai-nilai etika bisnis, kemandirian, dan tanggung jawab sosial. Produk batik yang dihasilkan mencerminkan identitas budaya dan religius Pondok Darul’Ulum Assyar'Iyyah, yang menjadi nilai tambah dalam pemasaran. The Santriprenuer program aims to empower students of the Darul'ulum Assyar'iyyah Islamic Boarding School Jetis Village, Leyangan Ungaran Timur to become independent and innovative young entrepreneurs. Through this community service program, students are given intensive training on how to explore the potential of Islamic boarding schools through independent Islamic boarding school entrepreneurship, one of which is given batik skills. Batik writing training, starting from motif design, canting, coloring to waxing. In addition, they are also taught about business management, marketing, and branding of "Batik Santri" to increase product competitiveness in the market. Through the development of the "Batik Santri" batik business produced by students, it is expected to contribute to the enrichment of skills and train independent entrepreneurship of the boarding school. Collaboration with batik experts and experienced craftsmen is expected to improve the quality and innovation of "Batik Santri" products. This program does not only focus on technical skills, but also on the formation of Islamic entrepreneurial character. Students are taught the values of business ethics, independence, and social responsibility. The batik products produced reflect the cultural and religious identity of Pondok Darul’Ulum Assyar'Iyyah, which is an added value in marketing.

THE INFLUENCE OF LOCAL TAXES, LOCAL LEVIES, AND POPULATION THROUGH LOCAL FINANCIAL INDEPENDENCE ON LOCAL ECONOMIC GROWTH IN KENDAL REGENCY 2014-2024 Setyawan, Pungki Andreyas; Badjuri, Achmad
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3292

Introduction: The aim was to determine the effect of regional taxes, levies, and population on regional financial independence. Aimed at indirect regional, levies, and population through economic growth. Methods: This study employed quantitative research. The secondary data used were regional taxes, levies, population, regional financial independence, and economic development. The data source was the 2014-2024 tax reports of the Kendal Regency Statistics Agency (BPS). Data collection used documentation methods. Data analysis used descriptive statistics. Results: The results showed that regional taxes and levies had a significant positive effect. The population had a negative. Regional taxes levied, through financial means, had no significant positive impact. Meanwhile, population, though, had a significant positive effect on economic growth. Keywords: regional taxes, levies, population, regional financial independence, and economic growth

Co-Authors 03.05.52.0052 Benny Krisnanto 0635030705 Lydia Kartika Trisnawati, 0635030705 07.05.52.0003 Dewi Muliyana 07.05.52.0015 Dea Anindita Putri 07.05.52.0085 Widi Mularsih 0725030040 Hendra Bayu Sulistya 08.05.52.0149 Eka Nurfiani 08.05.52.0178 Rosita Adi Lestari 08.05.52.0187 Sarah Elisabeth Noya 0835030535 Ilham Effendie 0835030716 Nanik Witasari 0835030724 Naniek Rahmawati 09.05.52.0008 Susi Yuliana 09.05.52.0020 Lydia Sukmawati 09.05.52.0099 Indah Sugiarti 09.05.52.0126 Silvia Megawati 09.05.52.0131 Fathurrohman 09.05.52.0162 Indah Yuniasari 09.05.52.0185 Resty Waningtyas 09.05.52.0195 Melina Romilda 0935030513 Roni Fabian Asri 10.05.52.0058 Okky Puryani 10.05.52.0086 Irin Dwi Mmaryani 10.05.52.0109 Whillin Anna Mariana 10.05.52.0113 Stilysta Wenas 10.05.52.0117 Wika Ariestya S. 10.05.52.0157 Bibit Setiawati 10.05.52.0174 Sheilla Amanda 11.05.52.0028 Nur Haini Ningsih, 11.05.52.0028 11.05.52.0054 Santi Tiara Jayanti, 11.05.52.0054 11.05.52.0062 Fitria Fachrunnisa, 11.05.52.0062 11.05.52.0069 Iva Rizki Lestari, 11.05.52.0069 11.05.52.0073 Vita Verdiana Sari, 11.05.52.0073 11.05.52.0203 Nurul Anwariyah 11.05.52.0210 Riezkiana Kristina KN 11.05.62.0014 Vonnica Octanty Mudhityasari 12.05.52.0073 Rekyan Aditya Murti, 12.05.52.0073 12.05.52.0186 Septiyana Widiyastuti, 12.05.52.0186 12.05.52.0199 Hindun Choiriyah, 12.05.52.0199 13.05.52.0262 Bagus Kundianto, 13.05.52.0262 13.05.52.0265 Linda Syafitri, 13.05.52.0265 13.05.62.0030 Adelita Cassandra Devi, 13.05.62.0030 Adhitya, Hilmy Agus Budi Prasetyo, 14.05.62.0024 Agus Budi Prasetyo, 14.05.62.0024 Anggraeni, Silvia Ayu Anggun Widita, 13.05.52.0229 Anggun Widita, 13.05.52.0229 Anisah, 14.05.52.0201 Anisah, 14.05.52.0201 Anita, Anita Silvia Rahayu Anjani, Anggi Sukma Awaliani Akmalia, 14.05.52.0235 Awaliani Akmalia, 14.05.52.0235 Azki Apriliani, 15.05.52.0008 Baskoro, Aris Bernard Pryono, 15.05.62.0015 Bernard Pryono, 15.05.62.0015 Cahyani Nuswandari Chintya Ruri Ayuningtyas, 12.05.52.0013 Christian Hadi Soemarsono, 13.05.52.0086 Christian Hadi Soemarsono, 13.05.52.0086 Cynthia Pitasari, 14.05.52.0239 Cynthia Pitasari, 14.05.52.0239 Dinda Prostina Nukfikhasari, 14.05.62.0031 Dinda Prostina Nukfikhasari, 14.05.62.0031 Ditha Restu Andini, 13.05.52.0026 Ditha Restu Andini, 13.05.52.0026 Diva Ayu Imanda Sari, 15.05.62.0023 Diva Ayu Imanda Sari, 15.05.62.0023 Elen Puspitasari Elmi Rosita Darmawati, 16.05.62.0005 Elmi Rosita Darmawati, 16.05.62.0005 Elsa Yuda Pratiwi, 14.05.52.0210 Elsa Yuda Pratiwi, 14.05.52.0210 Endang Tjahjaningsih Erlynda Diah Hidayati, 14.05.52.0197 Erlynda Diah Hidayati, 14.05.52.0197 Fita Putri Widayanti, 13.05.52.0215 Fita Putri Widayanti, 13.05.52.0215 Genta Satria Prabowo, 13.05.52.0072 Genta Satria Prabowo, 13.05.52.0072 Gregorius Angga Putama, 14.05.52.0217 Gregorius Angga Putama, 14.05.52.0217 Handayani, Nurdiana Hardiningsih , Panca Wati Hastini, Frizka Dwi HaulaRizqiMonadia, 14.05.62.0014 Herdiyanti, Rizky Ayu Ida Nurhayati Imas Hening Hikmahwati, 13.05.52.0147 Imas Hening Hikmahwati, 13.05.52.0147 Indah Dwi Ratnasari, 13.05.52.0053 Indah Dwi Ratnasari, 13.05.52.0053 Ingrid Nathaniela, 15.05.52.0037 Jacobus Widiatmoko, Jacobus Jaeni Jaeni Kentris Indarti Larashati, Adinda Lutfina Amanda Putri, 13.05.52.0008 Maharani, Nada Aristia Maharesi Sekarlangit Maretiningrum H.R, 14.05.52.0211 Maharesi Sekarlangit Maretiningrum H.R, 14.05.52.0211 Maryono Maryono Meiriska Tri Wahyuningtyas, 15.05.52.0356 Muhammad Ali Ma’sum Mulyo Budi Setiawan Mutia Rachma Syafitri, 14.05.52.0254 Nadya Dinda P.M Kusuma, 15.05.52.0015 Nadya Dinda P.M Kusuma, 15.05.52.0015 Nasriyatun, 14.05.52.0045 Nawangsetri Pramusita, 13.05.52.0038 Nawangsetri Pramusita, 13.05.52.0038 Netalia Theresa, 16.05.62.0034 Noora Fahrunisah, 14.05.52.0044 Novy Rachmawati, 14.05.62.0033 Novy Rachmawati, 14.05.62.0033 Nurul MaÃ¢Â€Â™rifah, 12.05.52.0070 Nurul Maâ€™rifah, 12.05.52.0070 Oktavianto Kurniawan, 17.05.62.0014 Pancawati Hardiningsih Permata, Permata Pipiet Dwi Puspitarini, 13.05.52,0084 Pipiet Dwi Puspitarini, 13.05.52,0084 Poerwati, Rr Tjahjaning Pranadita, Pranadita Priyani, Risma Elsa Puji Lestari, 14.05.62.0013 Putri, Marsiska Ariesta Putty, Violeta Aqilla Fanika Rasyida, Quinnandiva Zahra Ratih Sariningrum, 14.05.52.0285 Rebecca Antoniette Hadi, 14.05.52.0014 Rebecca Antoniette Hadi, 14.05.52.0014 Rembulan Adiluhur Fitriandari, 13.05.52.0073 Rembulan Adiluhur Fitriandari, 13.05.52.0073 Rina Kartikasari, 14.05.52.0251 Sanjaya, Syam Alam Kerta Setyawan, Pungki Andreyas Shelvi Amalia, 11.05.52.0134 Shelvi Amalia, 11.05.52.0134 Shofiyah, 11.05.52.0086 Shofiyah, 11.05.52.0086 Sinta Mahardika, 16.05.62.0008 Sri Isnowati Sri Sudarsi Sunarto Sunarto Susanti Rimadhana, 12.05.52.0167 Susanti Rimadhana, 12.05.52.0167 Syahrani, Azzahra Andien Theodorus Agung Nurhana, 14.05.62.0008 Theodorus Agung Nurhana, 14.05.62.0008 Trihandayani, Urip Venanda Aprilia P., 13.05.52.0088 Venanda Aprilia P., 13.05.52.0088 YogiePrayogo, 12.05.52.0226 Yuditiyani, Yuditiyani Yulia Fransisca Rering, 14.05.52.0221 Yulia Fransisca Rering, 14.05.52.0221 Yulita Saraswati, 16.05.62.0035

Title

Found 158 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 158 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 158 Documents
Search