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All Journal Jurnal Akuntansi Indonesia Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Kompartemen : Jurnal Ilmiah Akuntansi Fokus Ekonomi Owner : Riset dan Jurnal Akuntansi Jurnal Ilmiah Edunomika (JIE) Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat RATIO: Reviu Akuntansi Kontemporer Indonesia International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Akuntansi dan Keuangan Journal of Finance and Business Digital (JFBD) Journal of Accounting and Finance Management (JAFM) Asian Journal of Management Analytics Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat IIJSE Journal of Society, Community and Business Development Innovation Business Management and Accounting Journal
Edi Joko Setyadi
Dosen Universitas Muhammadiyah Purwokerto
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Medicine & Pharmacology Public Health Social Sciences Other

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The Analysis of Environmental Performance to Moderate The Effect of Financial Performance on Firm Value Eti Yustika Hartono; Hadi Pramono; Edi Joko Setyadi; Annisa Ilma Hartikasari
Journal of Finance and Business Digital Vol. 2 No. 2 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v2i2.4185

Abstract

This study aims to determine how the impact of the implementation of Financial Performance on Firm Value with Evironmental Performance as a moderating variable. The population of this study is all companies listed on Bursa Efek Indonesia in 2019-2021. The sample has been determined by purposive sampling technique, the predetermined criteria was successful obtained 63 of sample companies listed on Bursa Efek Indonesia and obtained a PROPER rating. Data were analyzed using Moderating Regression Analysis. The result of this research indicated that : 1) ROA has a negative effect on firm value, 2) ROE has a positive effect on firm value, 3) Environmental performance is able to moderate ROA on firm value, 4) Environmental Performance unable to moderate ROE on firm value.
Pengaruh Pajak Restoran, Pajak Hiburan, Pajak Hotel Terhadap Pendapatan Asli Daerah Provinsi Kalimantan Selatan BRILLIANT ADIN RIJJAL; Novi Dirgantari; Eko Hariyanto; Edi Joko Setyadi
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i1.1944

Abstract

In the execution of regional autonomy, local taxes and levies stand as crucial sources of local revenue aimed at financing various endeavors of local governance. The South Kalimantan Provincial Government has regional financial challenges in the future, in increasing the independence and optimization of its local taxes in order to increase PAD. The aim of this research was to investigate the impact of entertainment tax, restaurant tax, and hotel tax on regional original income. This study employed quantitative methods, utilizing secondary data extracted from the South Kalimantan regional government financial report (LKPD) spanning from 2019 to 2021.The sampling technique used is a saturated sample. the regression test results prove that restaurant and entertainment taxes have no effect on (PAD) while hotel taxes have a positive effect on (PAD). The limitation of this study is that the independent variables used are limited to three types of local tax variables, namely restaurant, entertainment and hotel taxes, without making demographic factors, area and income level as intervening or moderating variables. Local taxes will be able to have a positive influence if supported by adequate demographic and geographic factors.
Berdamai di Masa Senja: Pelatihan Kesiapan Menghadapi Masa Pensiun bagi Anggota POLRI Fatin Rohmah Nur Wahidah; Pambudi Rahardjo; Edi Joko Setyadi; Iman Permadi
ABDI: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 7 No 2 (2025): Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : Labor Jurusan Sosiologi, Fakultas Ilmu Sosial, Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/abdi.v7i2.1109

Abstract

Pensiun dikenal sebagai waktu berakhirnya masa bhakti seseorang pada suatu institusi. Masa pensiun menjadi fase kehidupan baru yang mestinya dipersiapkan dan direncanakan. Agar dapat menghadapi masa pensiun secara positif, perlu sikap positif terhadap pensiun dan rencana masa pensiun yang baik. Selain kesiapan fisik dan ketrampilan, kesiapan psikologis juga dibutuhkan. Pelatihan ini bertujuan meningkatkan kesiapan masa pensiun anggota POLRI di Polres Purbalingga secara psikologis. Partisipan berjumlah 17 anggota POLRI (laki-laki =15; perempuan= 2) dari berbagai wilayah dan jabatan di Kabupaten Purbalingga. Metode yang digunakan yaitu ceramah, diskusi, dan worksheet mengerjakan rencana tujuan dan aktivitas pasca pensiun serta alat ukur Attitude Toward Retirement and Retirement Planning Scale untuk mengukur skala sikap dan perencanaan masa pensiun partisipan. Pendekatan kuantitatif dengan analisis deskriptif digunakan untuk mengolah data demografi dan skala. Hasil olah data menunjukkan partisipan memiliki sikap yang cenderung positif pada pensiun. Partisipan juga menilai pelatihan ini bermanfaat dan perlu diberikan sebelum masa pensiun.
Economic Empowerment of Pemuda Muhammadiyah Through Compost Manufacturing and Marketing Training Edi Joko Setyadi; Iwan Fakhrudin; Hardiyanto Wibowo; Alfato Yusnar Kharismasyah; Yudhistira Pradhipta Aryoko
Journal of Society, Community and Business Development Vol. 1 No. 1 (2023): April
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/scbd.v1i1.54

Abstract

Organic waste in Karangklesem village, Kutasari, has not been utilized optimally so that it has economic value. Utilization of the most possible and low cost is by making compost. PCPM Karangklesem Kutasari Purbalingga took the initiative to take advantage of this potential by utilizing the potential of Pemuda Muhammadiyah members to make it economically valuable and beneficial for individuals and organizations. For the compost production process and its marketing, PCPM Karangklesem Kutasari Purbalingga does not yet have human resources who are experts in producing compost fertilizer, so this is a significant obstacle. By looking at the existing problems, it is necessary to increase the abilities and skills of Pemuda Muhammadiyah of the Karangklesem Kutasari Purbalingga in managing organic waste through Training on Making and Marketing of Compost Fertilizer so that it can become an economic resource for individuals and organizations. The results of the science and technology program for the community which was carried out with training activities on the manufacture and marketing of compost fertilizer for Pemuda Muhammadiyah Karangklesem Kutasari Purbalingga , namely providing outputs in the form of increasing the abilities and skills of Pemuda Muhammadiyah Karangklesem Kutasari Purbalingga in managing organic waste into compost and increasing marketing analysis abilities and forming businesses self-sufficient PemudaMuhammadiyah Karangklesem Kutasari Purbalingga in utilizing the potential of organic waste to become compos Keywords: Compost, Marketing, Economic Value, Pemuda Muhammadiyah
A The Effect of Current Ratio and Debt to Equity Ratio on Earnings Growth with Company Size as a Moderating Variable Ummu Azhar Fadillah; Edi Joko Setyadi; Sri Wahyuni; Rezky Pramurindra
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8375

Abstract

This study aims to analyze the effect of Current Ratio and Debt to Equity Ratio on profit growth, with firm size as a moderating variable, in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research employs a quantitative approach, using Moderated Regression Analysis (MRA) as the data analysis technique. A total of 101 samples were obtained through purposive sampling. The analysis results indicate that the Debt to Equity Ratio has a negative effect on profit growth, while the Current Ratio has no significant effect. Furthermore, firm size is proven to moderate the effect of the Debt to Equity Ratio on profit growth, but it does not moderate the relationship between the Current Ratio and profit growth. This research provides a theoretical contribution to the development of financial literature and offers practical insights for company management and investors in making strategic decisions.
Factors of Earnings Management: Empirical Study of the Main Board Consumer Non-Cyclicals Sector on the IDX for the Period 2020-2023 Suci Sekar Melati; Eko Hariyanto; Sri Wahyuni; Edi Joko Setyadi
Innovation Business Management and Accounting Journal Vol. 4 No. 2 (2025): April - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2025.019

Abstract

This study seeks to evaluate and analyze the factors influencing profits management in firms within the consumer non-cyclicals sector listed on the main board of the Indonesia Stock Exchange from 2020 to 2023. The research factors encompass free cash flow, profitability, audit quality, board of commissioners size, and board of directors. This study employs a purposive sampling method, yielding a sample of 33 companies from a research population of 40 companies. The four-year observation period resulted in 132 observations that met the research criteria. The analysis reveals that free cash flow, audit quality, profitability, and board of directors size have a significant effect on earnings management, while the size of the board of commissioners does not have a significant effect on earnings management.
Empirical Analysis of Tax Avoidance in Main Board Property and Real Estate Companies on IDX (2022-2024) Jidan Pramudiya; Eko Hariyanto; Edi Joko Setyadi; Dwi Winarni
Innovation Business Management and Accounting Journal Vol. 4 No. 2 (2025): April - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2025.029

Abstract

This study aims to examine the effect of audit quality, debt policy, capital intensity, and financial performance on tax avoidance in property and real estate sector companies listed on the Indonesia Stock Exchange during the period 2022-2024. Using multiple regression analysis of 39 observations, the results showed that only financial performance has a negative and significant effect on tax avoidance. Other variables, namely audit quality, debt policy, and capital intensity, have no significant effect. This finding supports the view that companies with high profitability tend to be more compliant with fiscal obligations in order to maintain their reputation and credibility in the eyes of stakeholders. Conversely, companies with low profitability are more prone to aggressive tax planning practices. This study provides empirical evidence that profitability is an important factor in controlling the level of tax avoidance, and emphasizes the importance of more intensive supervision of companies with weak financial performance. Policy implications suggest the need for a risk-based approach in tax supervision and reformulation of the effectiveness of the role of external auditors in detecting fiscal non-compliance.
Pengaruh Inovasi Digital dan Struktur Modal dengan Literasi Keuangan Sebagai Variabel Moderasi Wima D Pragusta; Ira Hapsari; Hadi Pramono; Edi Joko Setyadi
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3453

Abstract

This study was conducted to analyze the influence of digital innovation and capital structure on profitability, with financial literacy as a moderating variable in MSMEs in Banyumas Regency. The method applied in this study was quantitative, with 203 MSME respondents obtained through purposive sampling. Data collection was carried out through a structured questionnaire, while data analysis used Partial Least Squares (Smart PLS) to test the interaction between variables and their moderating effects. The findings of this study indicate that digital innovation and capital structure have a positive impact on profitability, and financial literacy plays a role in strengthening the relationship between digital innovation and capital structure on profitability. This study confirms that good financial literacy skills can encourage more effective implementation of digital innovation and maximize the use of capital to improve business financial results. This study also contributes to the development of the Resource-Based View (RBV) and Dynamic Capabilities (DC), namely digital innovation is seen as a strategic capability, capital structure as a financial resource, and financial literacy as a dynamic capability that strengthens the effectiveness of decision-making.
GREEN INNOVATION DAN WASTE MANAGEMENT: FAKTOR KUNCI BUSINESS SUSTAINABILITY UMKM Muhammad Fikri Arrafi; Ira Hapsari; Rezky Pramurindra; Iwan Fakhruddin; Edi Joko Setyadi
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 1 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i1.19012

Abstract

MSME’s are a sector that plays a crucial role in the national economy. However, the sustainability of their businesses is often hindered by the lack of adoption of environmentally friendly practices. This study aims to analyze the influence of green innovation and waste management on business sustainability among MSME’s. Data were analyzed using Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach, including both outer and inner model testing. The population of this research consists of all Micro, Small, and Medium Enterprises in Banyumas Regency. A stratified random sampling technique was employed to obtain respondents that met the predetermined criteria, and primary data were collected through questionnaires. The findings reveal that: (1) green innovation has a positive effect on business sustainability; and (2) waste management has a positive effect on business sustainability.
Pengaruh Debt to Equity Ratio, Total Assets Turnover, Firm Size, dan Net Profit Margin terhadap Return on Assets Citra Dewi Damayanti; Eko Hariyanto; Azmi Fitriati; Edi Joko Setyadi
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5393

Abstract

Financial performance is the main indicator for assessing a company's effectiveness in managing and utilizing financial resources to achieve predetermined operational goals. Financial performance evaluation is generally conducted using financial ratio analysis as a relevant measuring tool. This study aims to examine the effect of Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Firm Size, and Net Profit Margin (NPM) on Return on Assets (ROA) in companies operating in the food and beverage subsector during the period 2020 to 2023. The sampling method used a purposive sampling technique with a sample size of 154 observational data that met the research criteria. Data analysis was conducted using a multiple linear regression approach. The results show that the TATO and Firm Size variables have a positive and significant effect on ROA, indicating that the higher the asset turnover and company size, the greater the resulting profitability. Conversely, the DER and NPM variables did not show any effect on ROA in this study.
Co-Authors Alfato Yusnar Kharismasyah Annisa Fairuz Annisa Ilma Hartikasari Bima Cinintya Pratama brilliant Adin Rijjal Citra Dewi Damayanti Desiana Putri Ikawati Manuhutu Dwi Winarni Eko Haryanto Eriana Riska Saputri Eti Yustika Hartono Fatin RN Wahidah Fatin Rohmah Nur Wahidah Fitriati, Azmi Gisella Arnis Hadi Pramono Hadi Pramono Hadiyanto Wibowo Hardiyanto Wibowo Iman Permadi Inayati, Nur Isna Ira Hapsari Iwan Fakhruddin Iwan Fakhrudin Jidan Pramudiya Merina Ditya Paramitha Mudjiyanti, Rina Muhammad Fikri Arrafi Niken Lestari Putri Ninda Ayu Primadani Novi Dirgantari Nur Isna Inayati Pambudi Rahardjo Pramurindra, Rezky Rina Mudjiyanti Sri Wahyuni Sri Wahyuni Suci Sekar Melati Suryo Budi Santoso Tiar Rizky Abdillah Ummu Azhar Fadillah Vira Eka Anggraeni Wima D Pragusta Wulan Nada Cahyati Yudhistira Pradhipta Aryoko Yulia Sukma Asih Yusdian Dwi Aisyah