Article Per Year (5 Year)
p-Index From 2021 - 2026
1.116
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Pajak JURNAL PUNDI Journal of Economics and Social Sciences Jurnal Ekonomi, Manajemen, Akuntansi
Fahrul Imam Santoso
Universitas AMIKOM Yogyakarta
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Analisis Implementasi Sistem Akuntansi Dan Pengelolaan Keuangan Pada Bank Sampah Kelurahan Bener Kota Yogyakarta Fahrul Imam Santoso; Widiyanti Kurnianingsih
Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.94 KB) | DOI: 10.29040/jap.v20i2.677

Abstract

In order to realize public awareness of the environment, through PP No.13 of 2012 regarding the need for a paradigm shift in waste management, the government through the village level government promoted the garbage bank program as a form of government concern with the community to protect the environment in applying the 3R principle (Reduce, Reuse, and Recycle). The purpose of this study was to analyze the application of the accounting and financial management system to a garbage bank in the Bener Village, Yogyakarta City. This research is a comparative descriptive qualitative research that describes the implementation of the accounting system and financial management of waste banks in the Bener Village then compares it with the accounting cycle starting from recording transactions to preparing financial statements and how to manage their finances, so a conclusion can be drawn. Analysis tools in data processing in this study using the Nvivo11 program. The results of this study indicate that the implementation of the accounting system and financial management of waste banks in the Bener Village has not been carried out thoroughly and consistently according to the rules of the proper accounting cycle so that it needs to be restructured so that the accounting process at the Waste Bank in the Bener Village can run well.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP HARGA SAHAM PADA PERUSAHAAN PENYEDIA JASA KEUANGAN YANG TERDAFTAR DI BEI TAHUN 2018-2021 Bertha Meirista; Fahrul Imam Santoso
JURNAL PUNDI Vol 7, No 1 (2023)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v7i1.433

Abstract

ABSTRAKPenelitian ini bertujuan untuk menguji dan membuktikan secara empiris faktor yang berpengaruh terhadap harga saham pada perusahaan penyedia jasa keuangan yang terdaftar di BEI tahun 2018-2021. Penelitian ini termasuk penelitian kuantitatif. Sampel ditentukan dengan metode purposive sampling dan jumlah sampel sebanyak 212 data. Dalam penelitian ini data yang digunakan adalah data sekunder yang diperoleh dari website resmi Bursa Efek Indonesia, Bank Indonesia, dan Badan Pusat Statistik. Metode analisis pada penelitian ini yaitu analisis regresi dengan menggunakan IBM SPSS 21. Berdasarkan hasil penelitian membuktikan bahwa secara parsial tingkat suku bunga, ROA, ROE, dan DER tidak berpengaruh terhadap harga saham, sedangkan secara parsial EPS berpengaruh terhadap harga saham. Kata kunci : Tingkat Suku Bunga, ROA, ROE, EPS, DER, Harga Saham.
Pengaruh Komite Audit, Profitabilitas, Solvabilitas, Ukuran Perusahaan dan Ukuran KAP Terhadap Audit Report Lag: (Studi pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022) Nelly Yolanda; Fahrul Imam Santoso
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.3971

Abstract

Terdapat entitas go public yang mempublikasikan laporan keuangan auditan pada Otoritas Jasa Keuangan dengan terlambat. Ketepatan waktu publikasi laporan keuangan ini bergantung pada durasi waktu pengerjaan audit hingga selesai. Penelitian ini bertujuan untuk mengetahui pengaruh dari komite audit, profitabillitas, solvabilitas, ukuran perusahaan, dan ukuran KAP terhadap Audit Report Lag. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Data yang digunakan merupakan data sekunder yang diperoleh dari situs www.idx.go.id yaitu laporan keuangan perusahaan property dan real estate. Teknik pengambilan sampel yang digunakan adalah Teknik purposive sampling dengan sumpah sampel sebanyak 43 perusahaan di sektor property dan real estate pada periode tahun 2018-2022. Analisis data dilakukan menggunakan metode uji asumsi klasik dan regresi linier berganda dengan menggunakan program SPSS. Hasil penelitian ini menunjukkan bahwa profitabilitas dan ukuran perusahaan berpengaruh positif terhadap Audit Report Lag. Namun, komite audit, solvabilitas, dan ukuran KAP memberikan pengaruh negatif terhadap Audit Report Lag.
The Effect of E-Wallet Use and Financial Literacy on Generation Z's Consumptive Behavior with Self-Control as a Moderation Variable Amrina Rosyanti; Fahrul Imam Santoso
Journal of Economics and Social Sciences (JESS) Vol. 5 No. 1 (2026)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.1621

Abstract

This study aims to analyze the influence of e-wallet usage and financial literacy on the consumptive behavior of Generation Z in Yogyakarta with self-control as a moderating variable. This study uses a quantitative method with the selected sampling technique, namely the purposive sampling method. The sample used in the study amounted to 126 Gen Z or respondents obtained through questionnaire distribution and data processed using the SEM-PLS model. The results show that e-wallet usage and financial literacy do not significantly influence consumptive behavior. In addition, self-control also does not significantly moderate the relationship between e-wallet usage and financial literacy on consumptive behavior of Generation Z in Yogyakarta. However, in contrast, self-control has a negative and significant effect on consumptive behavior of Generation Z in Yogyakarta. This means that there is still good control from Gen Z Yogyakarta in regulating and suppressing consumptive behavior for their daily lives. Based on this study, it shows that financial understanding and the use of technology are not always factors in consumptive behavior.
The Effect of EPS, TATO, CR, PBV on Stock Prices of Energy Companies on the IDX (2021-2024) Nadia Ratubelia; Fahrul Imam Santoso
Journal of Economics and Social Sciences (JESS) Vol. 5 No. 1 (2026)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.1661

Abstract

This study aims to determine the relationship between Earnings Per Share, Total Asset Turnover, Current Ratio, and Price Book Value on the stock prices of energy sector companies on the Indonesia Stock Exchange over four years, 2021-2024. Earnings Per Share describes a company's ability to generate net profit, Total Asset Turnover indicates the company's efficiency in utilizing its assets, Current Ratio indicates the company's ability to meet short-term liquidity needs, while Price Book Value describes how the market assesses a company's value based on its book value. This study uses a quantitative method with an associative approach. The sample selection method uses a purposive sampling method, by selecting energy sector companies that are continuously listed on the Indonesia Stock Exchange and issue complete financial reports during the study period. The data used are secondary data obtained from annual financial reports and stock price data published on the official website. To analyze the data, the researcher used multiple linear regression with the help of the SPSS program to examine the effect of all independent variables on stock prices. The results show that Earnings Per Share and Price Book Value have a positive and significant effect on stock prices, while Total Asset Turnover and Current Ratio do not have a significant effect. These findings indicate that investors in the energy sector pay more attention to the level of profitability and market value of a company than to the efficiency of assets and the company's liquidity capabilities in making investment decisions.
Co-Authors Amrina Rosyanti Bertha Meirista Nadia Ratubelia Nelly Yolanda Widiyanti Kurnianingsih