Article Per Year (5 Year)
p-Index From 2021 - 2026
1.259
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Pajak Jurnal Kajian Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Asian Journal of Management Analytics INJURITY: Journal of Interdisciplinary Studies Jurnal Ekonomi, Teknologi dan Bisnis
Mardi Mardi
Fakultas Ekonomi, Program Studi Akuntansi, Universitas Swadaya Gunung Jati
Astronomy Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Mechanical Engineering Public Health Social Sciences

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
Studi Empiris Nilai Perusahaan Pada Masa Pandemi Coronavirus Disease Siti Jubaedah; Mardi Mardi; Yudi Aryanto; Otto Fajarianto
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3273

Abstract

Corona Virus Disease, which was originally a health problem, had an impact on economic and business activities, affecting the financial sector, one of which is the capital market. So the company must make efforts that are strategic enough to be able to face and get out of financial problems, and maintain the price book value. This study aims to examine the effect of Return On Equity, Debt to Equity Ratio, Dividend Payout Rasio and Managerial Ownership on the price book value. listed on the IDX30 index for the 2016-2020 period. This study used 9 samples using porposive sampling. The type of research used was basic research. The analysis that will be used in this study is multiple regression analysis, classical assumption test, hypothesis testing using t test (partial) and coefficient of determination using SPSS version 25. The results of this study indicate that Return On Equity and Managerial Ownership has a significant effect on firm value while Debt to Equity Ratio and Dividend Payout Ratio have no effect on firm value.
Perspektif Kritis Penilaian Kinerja Keuangan Perusahaan Property dan Real Estate Moh Yudi Mahadianto; Wahyudi Pratama; Mardi Mardi
Jurnal Kajian Akuntansi Vol 4, No 1 (2020): JUNI 2020
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v4i1.3376

Abstract

AbstractThis research aims to test  the company's financial performance using Economic Value Added and Financial Value Added. This study is a descriptive study with a quantitative approach. The object of this study is a food and beverage company listed on the Indonesia Stock Exchange and the Singapore Exchange period 2015-2017. Selection of the sample in this research is done by using purposive sampling technique acquired 36 companies listed in Indonesia Stock Exchange and Singapore Exchange 35 period 2015-2017. From the calculation of Economic Value Added are 20 companies have a value of positive Economic Value Added listed on the Indonesia Stock Exchange and 8 companies that have a value that is positive Economic Value Added listed on the Singapore Exchange, signifies the company is able to generate economic added value for shareholders and investors. Meanwhile the results of calculation of Financial Value Added 24 companies have a value of Financial Value Added positive listed on the Indonesia Stock Exchange and 10 companies that have a value of Financial Value Added positive listed on the Singapore Exchange, signaling the company is able to generate added value for net profit and depreciation able to cover the equivalent depreciation.Keywords: Economic Value Added, Value Added Financial, Financial Performance.AbstrakPenelitian ini bertujuan untuk menguji kinerja keuangan perusahaan dengan menggunakan metode Economic Value Added dan Financial Value Added. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif. Objek penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia dan Singapore Exchange periode 2015-2017. Pemilihan sampel pada penelitian ini dilakukan dengan menggunakan teknik purposive sampling diperoleh 36 perusahaan yang terdaftar di Bursa Efek Indonesia dan 35 Singapore Exchange periode 2015-2017. Dari hasil perhitungan Economic Value Added terdapat 20 perusahaan memiliki nilai Economic Value Added yang positif yang terdaftar di Bursa Efek Indonesia dan 8 perusahaan yang memiliki nilai Economic Value Added yang positif yang terdaftar di Singapore Exchange, menandakan para pemegang saham dan investor  dapat mendapatkan nilai tambah bagi perusahaan. Sementara itu hasil perhitungan Financial Value Added terdapat 24 perusahaan memiliki nilai Financial Value Added yang positif yang terdaftar di Bursa Efek Indonesia dan 10 perusahaan yang memiliki nilai Financial Value Added yang positif yang terdaftar di Singapore Exchange, menandakan perusahaan mampu menghasilkan nilai tambah karena keuntungan bersih perusahaan dan penyusutan mampu menutupi equivalent depreciation.Kata Kunci:Economic value added; Financial value added; Kinerja keuangan.
The Effect of Profit Sharing Rate, Interest Rate, and FDR on Mudarabah Financing Amelia Febrianti; Ardelia Septi Fadhilah; Itah Miftahul Ulum; Mardi Mardi
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10673

Abstract

Islamic banking represents an appropriate option for Muslims to adhere to the rules of Allah and avoid the issue of usury, while also offering a variety of services to facilitate transactions within the community. This study aims to examine the internal factor, specifically the profit-sharing rate and financing-to-deposit ratio (FDR), along with external factors, namely interest rates, that affect Mudharabah financing. The secondary data used in this study consists of time series data from the financial statements of Islamic commercial banks in Indonesia for the period 2017-2022. The research method employed for sample selection is purposive sampling, with SPSS version 23 used as the analytical tool. The results found that the profit-sharing rate negatively affects mudarabah financing, interest rates do not have a significant relationship with mudharabah financing, and the FDR also negatively affects mudharabah financing.
Determination of Mudharabah Savings at Sharia Commercial Banks in Indonesia Deni Deni; Mardi Mardi; Itah Miftahul Ulum
Interdiciplinary Journal and Hummanity (INJURITY) Vol. 3 No. 4 (2024): INJURITY: Journal of Interdisciplinary Studies.
Publisher : Pusat Publikasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58631/injurity.v3i4.198

Abstract

This study aims to analyze the impact of economic variables on mudharabah savings in an Islamic financial environment. The main focus of this study is on three key factors: people's income, profit sharing rate, and inflation rate. The approach applied is quantitative as continuous data or time series.  The sources collected are secondary data from various Islamic banking institutions obtained in the financial statements released by the Otoritas Jasa Keuangan from 2017 to 2022, so that a sample of 7 Islamic commercial banks was obtained by purposive sampling processed and analyzed using SPSS 25 software. Overall, this study explores the variables of public income, profit sharing rate, and inflation on mudharabah savings. Based on the explanation of the findings of this study, it is revealed that partially the variables of public income and profit sharing rate have a significant influence on mudharabah savings, while in this context there is no evidence to suggest that inflation has an effect on mudharabah savings.
The Influence Of Intellectual Capital On Firm Value Nanda Diana; Lili Triana; Mardi Mardi; Itah Miftahul Ulum
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 5 (2024): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v3i5.104

Abstract

This study aims to analyze the effect of intellectual capital on firm value with Price Book Value (PBV) as the dependent variable, and VACA, VAHU, and STVA as independent variables. The population in this study are public companies listed on the Indonesia Stock Exchange and LQ45. The sampling method used in this study was purposive sampling method, with a total sample of 108 samples. As for analyzing data using multiple regression analysis. Meanwhile, the results of this study indicate that the VACA and VAHU variables have no effect on firm value, while the STVA variable affects firm value. The company will have a competitive advantage if it can codify corporate knowledge and build structural capital. therefore, companies need to consider other strategies for increasing firm value. Thus, this study makes a new contribution by examining the effect of intellectual capital on firm value in companies listed on the Indonesia Stock Exchange and included in the LQ45 index in 2019-2022. This research also provides a new understanding of the relationship between intellectual capital and firm value in the context of public companies in Indonesia.
Carbon Tax, Environmental Costs, and Green Investment on the Profitability of Mineral and Coal Companies Rendi Herdiyanto; Moh Yudi Mahadianto; Mardi Mardi
Asian Journal of Management Analytics Vol. 5 No. 3 (2026): July 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v5i3.16560

Abstract

This study aims to determine the influence of carbon taxes, environmental costs, and green investments on the Sprofitability of Mineral and Mineral companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2024. Applying a descriptive quantitative approach through purposive sampling techniques, this study processed 40 observational data using multiple linear regression analysis. The research findings show varied results and provide strategic insights. First, the Carbon Tax has proven to have no significant influence on profitability, considering that its implementation in Indonesia is still in the form of regulatory discourse (price shadow) so that it has not burdened the company's cash flow in real terms. Second, Environmental Costs have a significant positive effect on profitability, which confirms the validity of the Legitimacy Theory where environmental spending is able to strengthen public trust and operational stability.
The Effect of Profitability and Leverage on Tax Avoidance with Corporate Social Responsibility as a Moderation Variable Yoga Aditya; Moh Yudi Mahadianto; Mardi Mardi
Asian Journal of Management Analytics Vol. 5 No. 3 (2026): July 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v5i3.16561

Abstract

This study aims to examine the Influence of Profitability (ROA) and Leverage (DAR) on Tax Avoidance (ETR) with Corporate Social Responsibility (CSR) as a moderation variable in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021 – 2024. The research uses a Quantitative approach. With the purpove sampling technique, 36 samples from 91 companies were produced. Data analysis using panel data regression using EViews 12 SV software. The results show that profitability has a positive and significant effect on ETR, which means that the higher the profitability, the lower the tax avoidance rate. Meanwhile, Leverage has a negative but insignificant effect on ETR. CSR has been proven to be able to moderate the relationship between profitability and leverage to tax avoidance by weakening and strengthening the influence of each variable.
The Effect of Rate of Money Supply (M2), Interest Rates and Exchange Rates on the Composite Stock Price Index (JCI) Handreana Rheymanda Setiawan; Moh Yudi Mahadianto; Mardi Mardi
Asian Journal of Management Analytics Vol. 5 No. 3 (2026): July 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v5i3.16562

Abstract

This study analyzes the influence of the Rate of Money Supply (M2), BI interest rates, and exchange rates on the Jakarta Composite Index (JCI) on the Indonesia Stock Exchange for the 2020–2024 period. Applying a descriptive quantitative approach through multiple linear regression analysis, this study processes secondary data in the form of 60 monthly observations obtained from the official websites of the Central Statistics Agency (BPS) and the Indonesia Stock Exchange (IDX). The results of the partial test (t-test) indicate that the rate of money supply (M2) and interest rates have a positive and significant effect on the JCI, indicating that increased economic liquidity can encourage investment activity in the capital market. In contrast, the Rupiah exchange rate has a negative and significant effect on the JCI, where exchange rate depreciation tends to suppress stock market performance.
Co-Authors Amelia Febrianti Ardelia Septi Fadhilah Deni Deni Handreana Rheymanda Setiawan Itah Miftahul Ulum Lili Triana Moh Yudi Mahadianto Nanda Diana Otto Fajarianto Rendi Herdiyanto Rina Destiana Wahyudi Pratama Yoga Aditya Yudi Aryanto