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All Journal Jurnal Ilmiah Mahasiswa FEB TEMA (Jurnal Tera Ilmu Akuntansi) Arthavidya Jurnal Ilmiah Ekonomi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Environmental, Sustainability, and Social Science EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Ilomata International Journal of Social Science Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat IIJSE Jurnal Difusi Ipteks Legowo Computing and Information System Journal
Tio Arriela Doloksaribu
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH RASIO KEUANGAN FUNDAMENTAL TERHADAP RETURN SAHAM (Studi pada Perusahaan Otomotif dan Komponen yang Terdaftar di BEI Tahun 2019-2023) Pradipta, Gitahayu; Ratnawati, Ratnawati; Doloksaribu, Tio Arriela
Arthavidya Jurnal Ilmiah Ekonomi Vol 26 No 2 (2024): Oktober
Publisher : Fakultas Ekonomi Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/a.v26i2.577

Abstract

Pasar modal memiliki peran yang penting dalam berkembangnya perekonomian nasional. Salah satu produk pasar modal yang dapat digunakan untuk berinvestasi adalah saham, yang pemilikan atau pembelian saham-saham perusahaan terbuka oleh para investor. Biasanya, sebelum menanamkan sahamnya kepada perusahaan, investor terlebih dahulu menilai kinerja keuangannya, yang merupakan kemampuan perusahaan mengelola keuangan tercermin. Hal tersebut tercermin pada laporan keuangan ataupun annual report. Return saham yang akan didapatkan dari perusahaan tersebut bersifat fluktuatif. Hal tersebut dipengaruhi oleh beberapa hal, salah satunya adalah faktor fundamental perusahaan itu sendiri. Maka dari itu, dibutuhkan untuk menganalisis rasio keuangan yang merupakan salah satu teknik analisis fundamental. Pada penelitian ini menggunakan 5 variabel independent yang merupakan proksi dari rasio keuangan, yaitu GPM, CR, DER, TATO, dan PER. Sampel pada penelitian ini terdapat 13 perusahaan otomotif dan komponen dengan total data sebanyak 65 data. Metode analisis yang digunakan adalah analisis regresi linear berganda. Berdasarkan hasil pengujian dapat disimpulkan bahwa variabel GPM dan TATO berpengaruh terhadap return saham. Sedangkan variabel CR, DER, dan PER tidak berpengaruh terhadap besaran return saham yang didapatkan oleh pemegang saham atau investor.
Implementing Faith-Building Principles in Whistleblowing Systems to Combat Corruption Sujiantoro, Hibertus; Refangga, Galih Setyo; Mustika, Ulfa Dyah; Firmanto, Bayu; Doloksaribu, Tio Arriela
Ilomata International Journal of Social Science Vol. 6 No. 3 (2025): July 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijss.v6i3.1773

Abstract

This research investigates the implementation of faith-building principles within the utilisation of whistleblowing systems to combat corrupt behaviour. Employing a descriptive research design, this study concludes that the whistleblowing system at MAN 2 Malang serves not only to maintain organisational integrity and ethics but also to cultivate an environment fostering openness and accountability. The Bina Iman (Faith Building) principle, emphasising honesty, responsibility, and social concern, provides a crucial foundation for encouraging the active participation of teachers and students in reporting deviant or detrimental actions. A well-implemented whistleblowing system establishes a secure and anonymous communication channel, mitigating the fear of retaliation. By integrating Bina Iman values, MAN 2 Malang reinforces the reporting mechanism and builds a culture that champions transparency. This study reveals that direct involvement of all stakeholders in the reporting process can enhance awareness of corrupt behaviour and promote stronger preventive measures. Evaluation of existing mechanisms and practices underscores the importance of ethics and integrity education and training, which the Bina Iman doctrine aims to achieve and internalise. The research concludes that applying Bina Iman principles not only strengthens the whistleblowing system but can also act as a catalyst for change, bringing corruption to light and reducing its prevalence at MAN 2 Malang. Through the synergy of spiritual principles and administrative practices, this educational institution can serve as a model for other institutions in effectively combating corruption based on high moral values.
The Role of Audit Risk in Improving Audit Quality DOLOKSARIBU, Tio Arriela; FIRDAUS, Rizalnur
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 5 (2023): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i5.875

Abstract

Audit quality is closely related to the auditor's audit process. Attitude and Cognitive Auditor is very necessary for completing the audit; besides that, audit risk considerations play an important role in decision-making by the auditor. Various ways and processes of audit work also adapt to circumstances that are not usually carried out. Therefore, audit quality needs to be studied more deeply so that in the future, the audit process can remain of high quality in all conditions. This study aims to examine the effect of audit quality in terms of audit skepticism, planning, and risk, which play a moderating role. The sample of this research is 265 auditor respondents in Indonesia. A research method is a quantitative approach tested through path analysis. Statistical testing was carried out using the SmartPLS 3 testing tool. The results showed that professional Skepticism affected audit quality. Furthermore, Audit Planning influences Audit quality. Audit risk is proven to strengthen the relationship between professional Skepticism and audit quality. However, Audit Risk has different results, which does not strengthen the relationship between audit planning and Audit Quality. Therefore, audit risk needs to be corrected and considered by the auditor in terms of professionalism and audit planning. It aims to improve audit quality. Future research can consider the use of information technology, which is a major part of the audit process
Neuroeconomics: Tax Planning and the Role of Digital Literacy as a Moderation Doloksaribu, Tio Arriela; Kirom, Novita Rifaul; Yuliana, Rachma; Harmadji, Dwi Ekasari
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7796

Abstract

Taxpayer awareness in fulfilling their tax needs is closely related to individual logical awareness. Corporate taxpayer awareness is closely related to tax planning in order to save business. This study aims to determine the psychological and logical realm of tax planning. The research method used is quantitative and through incidental techniques, 100 respondents were obtained. The results of the study indicate that Tax Literacy has an effect on Tax Planning, as well as Taxpayer Morale has an effect on Taxpayer Planning. Furthermore, digital literacy has been shown to moderate the relationship between tax literacy and tax planning, but does not act as a moderator in the influence of tax morale on tax planning. Based on the results of this study, tax planning can be improved by considering the role of individual psychological and logical aspects from a neuroeconomic perspective. The rational and logical aspects of individual tax planners can be the basis for triggering reasonable tax planning and not violating applicable regulations.
Co-Authors Bayu Firmanto Budi Prawoto Choirrudin, Mohammad Fachri Dullah, Mohammad Endang - Gunaisah Faradila, Aida Fitriany, Erika Yuniar Galih Setiyo Refangga Harmadji, Dwi Ekasari Hernanik, Nova Dwi Juli Rahaju Kirom, Novita Kristiana, Rinda Syeyla Kristiani, Defliana Lukitaningtias, Firina MANURUNG, Daniel T. H Muhfizar, Muhfizar Mustasim, Mustasim Mustika, Ulfa Dyah Novita Rifaul Kirom, Novita Rifaul Poltak, Hendra Pradipta, Gitahayu Ratnawati Ratnawati Rizalnur Firdaus Sujiantoro, Hibertus Sutris no Yuliana, Rachma