Article Per Year (5 Year)
p-Index From 2021 - 2026
1.554
P-Index
This Author published in this journals
All Journal Jurnal Keuangan dan Perbankan Owner : Riset dan Jurnal Akuntansi Equity: Jurnal Akuntansi International Journal of Applied Business and International Management Journal of International Conference Proceedings El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Januar Eko Prasetio
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search

 1 
ANALISIS KINERJA KEUANGAN DAN HARGA SAHAM PERBANKAN DI INDONESIA Januar Eko Prasetio; Ario Dananjaya
Jurnal Keuangan dan Perbankan Vol 12, No 3 (2008): September 2008
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (188.944 KB) | DOI: 10.26905/jkdp.v12i3.1011

Abstract

This research aimed at finding out the differences on Loan to Deposit Ratio (LDR),Return on Asset (ROA), Return on Equity (ROE), Operation Expenses to Revenues OperationRatio Capital Adequacy Ratio (CAR), and stock price between Government Banking, NationalBanking, and Foreign Banking at the Jakarta Stock Exchange (JSX). The hypothesis was analyzedby using ANOVA test. The result showed that there was not difference on Loan to DepositRatio (LDR), Return on Asset (ROA), Return on Equity (ROE), Operation Expenses to RevenuesOperation Ratio Capital Adequacy Ratio (CAR), and stock price between Government Banking,National Banking, and Foreign Banking
FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEND PAYOUT RATIO PADA PERUSAHAAN JASA KEUANGAN Sutoyo Sutoyo; Januar Eko Prasetio; Dian Kusumaningrum
Jurnal Keuangan dan Perbankan Vol 15, No 1 (2011): January 2011
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (144.349 KB) | DOI: 10.26905/jkdp.v15i1.1002

Abstract

The objective of this research was to analyze what factors influencing dividend payout ratio at the IndonesianStock Exchange (ISE). The method used in this research was the survey method. This research was conductedat the ISE using 82 emitens as the sample based on purposive sampling. The first and second hypothesis wasanalyzed using multiple regression. The result of the first hypothesis analysis showed profitability, liquidity,debt policy, institutional ownership, growth, and firm size simultaneously influential to dividend payoutratio. The second hypothesis analysis showed that only growth influencing dividend payout ratio.
Pengaruh Leverage, Likuiditas, dan Profitabilitas Terhadap Nilai Perusahaan Pada Sub Sektor Hotel, Restoran, dan Pariwisata Kesya Nadya Gita Putri; Januar Eko Prasetio
Equity: Jurnal Akuntansi Vol 4, No 2: April 2024
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v4i2.415

Abstract

The aim of this research is to determine the effect of leverage, liquidity and profitability on company value. The population in this research is hotels, restaurants and tourism sub-sector companies listed on the Indonesia Stock Exchange (BEI) in 2019-2022. The samples obtained were 120 companies using purposive sampling. The analysis technique used in this research is multiple linear regression analysis. The data was processed using the IBM SPSS Statistics 25 application. The results of this research show that leverage has an effect on company value. Meanwhile, liquidity and profitability have no effect on company value.
Pengaruh Pertumbuhan Penjualan, Pertumbuhan Perusahaan, Ukuran Perusahaan, dan Inflasi Terhadap Nilai Perusahaan Mutia Rizky Nurul Mutifa; Januar Eko Prasetio
Equity: Jurnal Akuntansi Vol 4, No 2: April 2024
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v4i2.477

Abstract

The aim of this research is to empirically examine and determine the influence of inflation, company size, company growth, and sales growth on the firm value of property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2017 – 2022. The population in this study consists of 45 companies, with a sample size of 32 companies selected using purposive sampling techniques. The data used are secondary data, specifically financial reports obtained from both the official IDX website and the companies themselves. The data analysis technique employed is multiple linear regression analysis. The research results indicate that inflation and sales growth do not affect the firm value, while company growth and company size have a significant impact on the firm value.
Efektivitas dan Akuntabilitas Penyelenggaraan Bantuan Keuangan Khusus (BKK) Dana Keis-timewaan pada Kalurahan di DIY Tahun Anggaran 2021-2023 Herlina Ahan; Kusharyanti; Januar Eko Prasetio
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.8360

Abstract

The purpose of this study is to evaluate the accountability and efficacy of the Special Financial Assistance (BKK) Special Funds implementation in villages within the Special Region of Yogya-karta (DIY) during the fiscal year 2021–2023.  Additional govern-ing authority is provided by the passage of Law Number 13 of 2012 regarding the Special Region of DIY, which is backed by the distribution of Special Funds.  Through the BKK plan, these pay-ments have been disbursed directly to village councils since 2021 as a way to decentralise the exercise of special authority.  The four stages of management—planning, implementation, administra-tion, and reporting/accountability—are the subject of this study, which employs a qualitative descriptive methodology. The study's findings indicate that a strong internal control system, participa-tory planning, and human resource preparedness all have a signifi-cant impact on how well BKK is implemented.  In the meantime, issues with information transparency and reporting consistency continue to plague accountability for implementation.
Pengaruh Leverage, Kepemilikan Manajerial, dan Kompensasi Bonus terhadap Income Smoothing pada Perusahaan Sektor Consumer Non-Cyclicals di Indonesia (2020-2024) Anggita Maysa Amaliasari; Januar Eko Prasetio
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2935

Abstract

This study aims to analyze the effects of leverage, managerial ownership, and bonus plan on income smoothing in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during the 2020-2024 period. The research population consists of 85 companies, and through the use of a purposive sampling technique, 70 companies were selected, resulting in a total of 350 samples. The study employs binary logistic regression, with income smoothing measured using the eckel index, leverage measured by the debt to-asset ratio, managerial ownership measured by the proportion of shares held by management, and bonus plan proxied by the natural logarithm of salary expenses. The results indicate that leverage does not affect income smoothing, while managerial ownership and bonus plan have a significant effect on income smoothing. These findings suggest that in a relatively stable sector, income smoothing practices are more strongly driven by internal governance mechanisms and managerial incentive structures, as explained by agency theory, than by external financial pressure related to debt covenants. This study contributes to the income smoothing literature by highlighting the dominant role of internal factors over external financing constraints in shaping managerial reporting behavior.
The Effect of Disclosure of Sustainability Reports, Leverage, and Company Size on Financial Performance in the Banking Monica Diah Paramita; Januar Eko Prasetio
International Journal of Applied Business and International Management Vol 10, No 2 (2025): August 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i2.3969

Abstract

This study aims to empirically examine the effect of sustainability report disclosure, leverage, and company size on company financial performance (ROA). The sample consists of banking sector companies listed on the Indonesia Stock Exchange during the period 2021-2023. Data was collected through annual reports and sustainability reports using 78 samples from 26 companies using purposive sampling method, then analyzed using multiple linear regression. The results showed that sustainability report disclosure, company size, and leverage have a significant relationship with financial performance. Keywords: Sustainability Report, Leverage, Company Size, Financial Performance (ROA).
Peran Sustainability Reporting dalam Hubungan Profitabilitas dengan Nilai Perusahaan Sektor Consumer Non-Cyclical Virginia Yuli Pratama; Januar Eko Prasetio
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3220

Abstract

The consumer non-cyclical sector faces a dual challenge in the post-pandemic era in maintaining profit levels in a competitive market while simultaneously meeting the demands of investors who are increasingly critical regarding sustainability issues. This research aims to examine and analyze the role of sustainability reporting as a strategy to strengthen the influence of profitability on firm value. Using a purposive sampling method, 68 observations were obtained from companies listed on the Indonesia Stock Exchange for the 2022-2024 period. Data were analyzed using Hierarchical Moderated Regression Analysis. Profitability is measured through the ratio of net income to total assets, firm value is measured by the price to book value ratio, and sustainability reporting is assessed using a global reporting standard disclosure indeks 2021. The results show that profitability consistently has a positive and significant effect on firm value. However, Sustainability Reporting partially does not have a significant effect. Interestingly, the interaction test proves that Sustainability Reporting acts as a Moderator that significantly strengthens the relationship between profitability and firm value. This implies that in a competitive market, sustainability disclosure serves as a strategic "ethical validation" that captures market trust, thereby increasing the valuation of profitable companies. The results of this study provide input for management to integrate sustainability strategies into financial operations to achieve optimal market valuation.
Implementation of Circular Economy in Regional Public Service Agencies in Waste Management as a Waste Reduction Strategy in Indonesia Putri Nurmalasari; Januar Eko Prasetio; Kusharyanti Kusharyanti
Journal of International Conference Proceedings Vol 7, No 4 (2024): 2024 Wimaya Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i4.3556

Abstract

This study explores the implementation of the circular economy in waste management at UPTD Pelayanan Persampahan Kota Cimahi, which operates as a Regional Public Service Agency (BLUD) and functions as a quasi-public entity. As a BLUD, UPTD has the flexibility to manage waste processes independently and efficiently, converting waste into Refuse Derived Fuel (RDF), which is then sold to PT Indocement as an alternative fuel in cement production. The research uses a qualitative case study approach, gathering data through in-depth interviews, observations, and documentation to examine the systematic stages of waste processing. Waste collected from various sources, such as offices, hospitals, markets, and residential areas, is processed into RDF. This circular economy cycle enables the cement produced with RDF to be reused by the community, including the original waste-generating consumers. Findings reveal that this model not only reduces environmental impact by diverting waste from landfills but also generates economic value, highlighting the potential for sustainable partnerships between public waste management and private industry. The study suggests that optimizing BLUD’s quasi-public entity status and applying a circular economy model could enhance the effectiveness of responsible, sustainable waste management practices.
Co-Authors Anggita Maysa Amaliasari Ario Dananjaya Dian Kusumaningrum Herlina Ahan Kesya Nadya Gita Putri Kusharyanti Kusharyanti Kusharyanti Monica Diah Paramita Mutia Rizky Nurul Mutifa Putri Nurmalasari Virginia Yuli Pratama