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All Journal Jurnal Ilmiah Kursor Prosiding Seminar Matematika dan Pendidikan Matematik JMPM: Jurnal Matematika dan Pendidikan Matematika J Statistika: Jurnal Ilmiah Teori dan Aplikasi Statistika Jurnal Riset Akuntansi dan Keuangan Jurnal Ekuivalensi Jurnal ABDINUS : Jurnal Pengabdian Nusantara BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Diversity: Disease Preventive of Research Integrity Jurnal Mesin Nusantara Jurnal Aghniya Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Ekonomi, Bisnis dan Manajemen JOMPA ABDI: Jurnal Pengabdian Masyarakat JURNAL AKUNTANSI DAN BISNIS Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Equivalent : Journal of Economic, Accounting and Management Mimbar Administrasi Akuntansi Pajak dan Kebijakan Ekonomi Digital The Sociology of Islam KIC SENMEA Prosiding Simposium Nasional Manajemen dan Bisnis AKRUAL : Jurnal Akuntansi dan Keuangan` Jurnal Ilmu Ekonomi dan Bisnis (JUKONI) BACA: Jurnal Dokumentasi dan Informasi
Amin Tohari
Universitas Nusantara PGRI Kediri
Aerospace Engineering Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Analisis Perbandingan Kinerja Keuangan pada PT Wijaya Karya Tbk dan PT Adhi Kary Tbk Pada Tahun 2008 – 2023 Amilia Nanda Putri Lestari; Amin Tohari; Andi Kurniawan
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.1105

Abstract

Abstract : Construction companies are business entities that build physical facilities and infrastructure to help create jobs and distribute income from all levels of society. The purpose of this study is to determine the comparison of the financial performance of PT Wijaya Karya Tbk and PT Adhi Karya Tbk as their development in their role as construction companies in Indonesia. The subjects in this study were PT. Wijaya Karya Tbk and PT. Adhi Karya Tbk in 2008-2023 which have research objects, namely the financial statements of the companies PT. Wijaya Karya Tbk and PT. Adhi Karya Tbk in 2008-2023. The analysis technique used is hypothesis testing using the independent sample t-test. The results of the study stated that the F count for Current Ratio (CR) with Equal Variance Assumed (assuming both variants are the same) there was a comparison of financial performance between the two companies while the F count for Total Asset Turn Over (TATO) and Return on Equity (ROE) with Equal Variance Assumed (assuming both variants are the same) there was no comparison of financial performance between the two companies. Abstrak : Perusahaan kontruksi merupakan badan usaha yang membangun sarana, dan prasarana fisik untuk membantu menciptakan lapangan kerja dan mendistribusikan pendapatan dari semua lapisan masyarakat. Tujuan penelitian ini untuk mengetahui perbandingan kinerja keuangan PT Wijaya Karya Tbk dan PT Adhi karya Tbk sebagai perkembangannya dalam perannya sebagai perusahaan konstruksi yang di Indonesia. Subjek dalam penelitian ini adalah PT. Wijaya Karya Tbk dan PT. Adhi Karya Tbk tahun 2008-2023 yang memiliki objek penelitian yaitu laporan keuangan perusahaan PT. Wijaya Karya Tbk dan PT. Adhi Karya Tbk tahun 2008-2023. Teknik analisis yang digunakan adalah pengujian hipotesis yang menggunakan independent sample t-test. Hasil penelitian menyatakan bahwa F hitung untuk Current Ratio (CR) dengan Equal Variance Assumed (diasumsikan kedua varian yang sama) terjadi perbandingan kinerja keuangan antar kedua perusahaan sedangkan F hitung untuk Total Asset Turn Over (TATO) dan Return on Equity (ROE) dengan Equal Variance Assumed (diasumsikan kedua varian yang sama) tidak terjadi perbandingan kinerja keuangan antar kedua perusahaan.
Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak, Dan Sikap Wajib Pajak Terhadap Kepatuhan Wajib Pajak Bumi Dan Bangunan Di Desa Mlandangan, Kecamatan Pace, Kabupaten Nganjuk Candra, Nadyla Alfiena; Solikah, Mar’atus; Tohari, Amin
Jurnal Ilmu Ekonomi dan Bisnis Vol. 2 No. 2 (2025): JUKONI - Juni
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jukoni.v2i2.598

Abstract

revenue for local development, yet it faces challenges in taxpayer compliance. In Mlandangan Village, this issue arises due to a lack of understanding, low awareness, and negative attitudes of the community towards PBB, often because of insufficient socialization of its benefits and issues of trust in fund management. The objective of this research is to analyze the influence of tax knowledge, taxpayer awareness, and taxpayer attitudes on PBB compliance. Using a quantitative approach with 95 respondents in Mlandangan Village, data was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Research findings indicate that: Tax knowledge has a positive and significant influence on PBB compliance (path coefficient = 0.719; p-value = 0.000), emphasizing the importance of understanding.Taxpayer awareness has a negative and significant influence on PBB compliance (path coefficient = -0.535; p-value = 0.008). This finding is interesting and indicates that increased awareness might be accompanied by a perception of high tax burden or dissatisfaction with fund transparency. Taxpayer attitude has a positive and significant influence on PBB compliance (path coefficient = 0.615; p-value = 0.004), demonstrating the important role of a positive attitude.Overall, the model is strong, explaining 67.4% of the variation in PBB compliance.Suggestions from this research are divided, for future research: It is recommended to delve deeper into the negative influence of taxpayer awareness through mixed methods and to test mediating/moderating variables such as trust in government and for tax offices: It is necessary to optimize PBB education and socialization with better materials and a focus on direct benefits, as well as to improve services and transparency in fund management to build positive taxpayer attitudes.           
MODEL KEPATUHAN MEMBAYAR PAJAK UMKM DI KOTA KEDIRI Renata, Felicia; Tohari, Amin; Kurniawan, Andy
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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Abstract

The purpose of this research is to determine the impact of tax understanding, tax sanctions, tax rates, tax services, also tax knowledge on the compliance of MSME taxpayers in Kediri City in paying taxes. This research uses a quantitative approach with causal associative research techniques. The sample used in this research was 100 MSME taxpayers in Kediri City and was analyzed using the PLS approach using SmartPLS-4.0 software. The conclusion of this research is that tax understanding and tax services do not have a significant impact on the compliance of MSME taxpayers in paying taxes. While tax sanctions, tax rates, also tax knowledge have a significant impact on the compliance of MSME taxpayers in paying taxes
PENGARUH CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN, DAN LOAN DEPOSIT RATIO TERHADAP RETURN ON ASSET PADA PT. BANK MANDIRI (PERSERO) TBK. DAN ENTITAS ANAK PERIODE 2015-2024 Khoiriyah , Wihdatul; Tohari, Amin; Sri Widiawati , Hestin
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 8 No. 2 (2025): Volume 8, Nomor 2, July 2025
Publisher : LP2M IBK Nitro

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Abstract

This research aims to analyze the effect of Capital Adequacy Ratio, Non Performing Loan, and Loan Deposit Ratio on Retrun On Asset at PT. Bank Mandiri Tbk. and Subsidiaries for the period 2015-2024. This type of research is quantitative research with a comparative causal approach. The subjects studied were PT. Bank Mandiri Tbk. and Subsidiaries. The objects used were quarterly financial report data from PT. Bank Mandiri Tbk. and Subsidiaries for 10 years, namely from 2015-2024 and 40 data were obtained. The data analysis techniques used are descriptive statistics and multiple linear regression analysis. Data processing used SPSS Software version 30. The results showed that partially Capital Adequacy Ratio and Non Performing Loan had a significant effect on Retrun On Asset, while Loan Deposit Ratio did not have a significant effect on Return On Assets. Simultaneously Capital Adequacy Ratio, Non Performing Loan, and Loan Deposit Ratio had a significant effect on Return On Assets.
EVALUASI SISTEM INFORMASI AKUNTANSI PERSEDIAAN, PENJUALAN, DAN PIUTANG DALAM MENINGKATKAN PENGENDALIAN INTERNAL (STUDI PADA UD ANUGERAH AGUNG) Meilani, Anasya Dinda; Tohari, Amin; Zaman, Badrus
Prosiding Simposium Nasional Manajemen dan Bisnis Vol. 4 (2025): Simposium Manajemen dan Bisnis
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/acb6kc32

Abstract

Pengendalian internal dan sistem informasi akuntansi merupakan dua komponen penting dalam menjalankan operasional bisnis, dan keduanya saling berhubungan dan memengaruhi satu sama lain.  Tujuan penelitian ini adalah untuk meningkatkan kontrol internal di UD Anugerah Agung dengan mengevaluasi sistem informasi akuntansi yang berkaitan dengan persediaan, penjualan, dan piutang. Penelitian ini dilakukan secara kualitatif.  Data primer dan sekunder yang berasal dari perusahaan dikumpulkan melalui observasi, wawancara, dan dokumentasi. Hasilnya dianalisis untuk menghasilkan kesimpulan. Hasil penelitian menunjukkan bahwa ada ketidaksesuaian antara cara tugas dilaksanakan dan cara yang seharusnya dilakukan.  Untuk ilustrasi, departemen yang sama menangani proses penerimaan dan pengelolaan persediaan.  Selain itu, banyak pihak terlibat dalam penjualan dan pengelolaan piutang, sehingga beberapa transaksi tidak tercatat.  Tidak ada standar operasional prosedur (SOP) yang jelas tentang pembagian tugas dan evaluasi internal yang buruk menyebabkan masalah ini. Oleh karena itu, perusahaan harus segera membuat SOP, menetapkan pembagian tugas yang lebih jelas, dan melakukan audit internal secara berkala.
PENGARUH PEMBIAYAAN BERBASIS UTANG TERHADAP PROFITABILITAS PERUSAHAAN PADA SEKTOR PROPERTY DAN REAL ESTATE Khusnatussalwa, Naela; Tohari, Amin; Zaman, Badrus
Prosiding Simposium Nasional Manajemen dan Bisnis Vol. 4 (2025): Simposium Manajemen dan Bisnis
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/qd71nb12

Abstract

Tujuan dari penelitian ini adalah untuk melihat bagaimana pengaruh pembiayaan berbasis utang (DER, DAR, dan ICR) terhadap profitabilitas bisnis di sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia dari tahun 2022 hingga 2024.  Metode deskriptif kuantitatif digunakan.  Kebaruan pada penelitian ini terletak pada analisis pengaruh pembiayaan berbasis utang terhadap profitabilitas perusahaan properti dan real estate dengan data terkini dan konteks pasar 2024-2025.  Studi ini menggunakan variabel independen dan dependen. Analisis dilakukan dengan menggunakan uji asumsi klasik, regresi linear berganda, koefisien determinasi, dan uji hipotesis, semua yang dibantu oleh program statistik IBM SPSS. Fokus penelitian ini adalah periode pasca-pandemi terbaru (2022–2024), yang mengubah pengakuan pendapatan properti dan memasukkan variabel baru Interest Coverage Ratio (ICR) yang belum banyak diteliti sebelumnya. Hasil yang diperoleh menunjukkan bahwa rasio utang ke aset, rasio utang ke ekuitas, dan rasio lindung nilai mempengaruhi profitabilitas industri real estate dan properti secara parsial dan penuh
Pengaruh ROA, CR dan NPM Terhadap Harga Saham Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2021-2024 Siti Chotimah; Mar’atus Solikah; Amin Tohari
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 3 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i3.1403

Abstract

This research is motivated by the phenomenon of stock price fluctuations in manufacturing companies, which reflect market instability, both internal and external to the company. These volatile stock price changes create uncertainty for investors, particularly when financial performance indicators such as Return on Assets (ROA), Current Ratio (CR), and Net Profit Margin (NPM) show varying results across companies and time periods. Strong financial performance is usually a positive signal for investors, but inconsistencies in these indicators raise doubts in investment decision-making. The purpose of this study is to analyze the effect of ROA, CR, and NPM on stock prices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. This study uses a quantitative approach with a causal research type, where the data used are secondary data obtained from the companies' annual financial reports. The sampling technique used was purposive sampling, with certain criteria, resulting in a sample of 85 companies. With an observation period of four years, a total of 340 observations were analyzed. The analysis was conducted using multiple linear regression with the help of SPSS version 30 software. The results of the analysis indicate that, partially, ROA and CR have a significant influence on stock prices. This means that increasing the efficiency of asset use and the company's ability to meet short-term obligations are important factors considered by investors. However, NPM does not have a significant influence partially on stock prices. Nevertheless, all three variables simultaneously have a significant influence on stock prices. This finding has important implications for company management, namely that increasing asset efficiency and optimal liquidity management can strengthen a company's attractiveness to investors by improving credible financial performance.
The Effect of Leverage, Profitability, and Company Age on Audit Delay in Food and Beverages Subsector Companies Listed on the IDX in 2021-2024 Mirnawati; Erna Puspita; Amin Tohari
Jurnal Aghniya Vol. 8 No. 1 (2025): Islamic Economics and Banking Education
Publisher : Sekolah Tinggi Ilmu Ekonomi Syariah Nahdlatul Ulama Bengkulu

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Abstract

The purpose of this study is to examine how audit delays in food and beverage subsector firms listed on the Indonesia Stock Exchange for the years 2021–2024 are impacted by debt, profitability, and company age. This work uses binary logistic regression analysis in a causal quantitative manner. 44 firms made up the final sample, which was chosen by purposive sampling based on the criteria of businesses that regularly released audited financial statements during the research period. The analysis's findings indicate that audit delay is not significantly impacted by leverage, profitability, or firm age. This study is interesting since it focuses on a particular sector and reveals that internal financial issues are not the primary cause of audit delays. These results emphasize how crucial it is to take into account additional factors, such as auditor caliber, corporate governance, and information technology use, in order to gain a more thorough understanding of audit delays and to encourage future improvements to audit procedures.a
Pemanfaatan dataset ukuran efek (effect size) untuk membangun alternatif model penelitian: Studi kasus minat konsumen membeli kendaraan listrik Putri, Rizkiya Anisyah; Yoganingrum, Ambar; Febriandirza, Arafat; Asmara, Indri Juwita; Rezaldi, Muhammad Yudhi; Tohari, Amin; Prasetyadi, Abdurrakhman; Indrawati, Ariani; Siagian, Al Hafiz Akbar Maulana
BACA: Jurnal Dokumentasi dan Informasi 2024: SPECIAL ISSUE - DATA IN BRIEF FOR REPOSITORI ILMIAH NASIONAL
Publisher : Direktorat Repositori, Multimedia, dan Penerbitan Ilmiah - Badan Riset dan Inovasi Nasional (BRIN Publishing)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55981/baca.2024.7782

Abstract

This study presents survey data from primary research papers containing effect size data and the number of respondents for several variables influencing consumer interest in purchasing electric vehicles. The survey utilized the Meta-Analytic Structural Equation Modeling (MASEM) approach. Data were collected in June 2021 using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) to identify 11 valid papers. This survey aimed to collect effect size values, such as path coefficients and standardized regression weights, from each of the eleven papers. The effect size values collected indicate the magnitude of the relationship between the variables: Attitude, Perceived Behavior Control, Subject Norm, Charging Infrastructure, Environmental Concern, Financial Benefit, External Environment, Marketing Mix, Willingness to Pay a Premium, Incentive Policy Measures, and Perceived Value, and their impact on interest in purchasing electric vehicles. The data set stored in this repository can serve as a reference for researchers and policymakers in developing models and examining the relationship between variables influencing electric vehicles adoption.
ANALISIS RASIO KEUANGAN PEMERINTAH DAERAH KABUPATEN NGANJUK PERIODE 2018-2023 Athaya Julie Kuswanto; Amin Tohari; Erna Puspita
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/95ca8068

Abstract

Penelitian ini dilatarbelakangi oleh terjadinya defisit, yang menjadikan pengeluaran daerah melebihi pemasukan daerah. Pada masa otonomi ini, pemerintah daerah diberi tanggung jawab oleh pemerintah pusat untuk mengelola keuangan daerah secara mandiri sesuai dengan ketentuan hukum yang berlaku. Fokus utama dari penelitian ini adalah bagaimana performa keuangan Pemerintah Kabupaten Nganjuk dapat dievaluasi melalui analisis rasio keuangan. Tujuan dari penelitian ini adalah untuk mengevaluasi performa keuangan Pemerintah Kabupaten Nganjuk sepanjang periode 2018-2023 dengan melakukan analisis menggunakan rasio kemandirian, rasio efektivitas, rasio pertumbuhan pendapatan asli daerah, dan rasio keserasian. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan jenis penelitian deskriptif. Subjek dalam studi ini adalah Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Nganjuk, sementara objek yang dianalisis adalah Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah Pemerintah Kabupaten Nganjuk untuk periode 2018-2023. Penelitian ini memanfaatkan data sekunder yang dikumpulkan melalui teknik dokumentasi dan wawancara. Hasil dari penelitian ini menunjukkan bahwa (1) kinerja keuangan Pemerintah Kabupaten Nganjuk berdasarkan rasio kemandirian dinilai sangat rendah dengan pola hubungan yang bersifat instruktif. (2) Kinerja keuangan Pemerintah Kabupaten Nganjuk berdasarkan rasio efektivitas dinyatakan sangat efektif. (3) Kinerja keuangan Pemerintah Kabupaten Nganjuk berdasarkan rasio pertumbuhan pendapatan asli daerah juga dinyatakan sangat rendah. (4) Kinerja keuangan Pemerintah Kabupaten Nganjuk berdasarkan rasio keserasian dinyatakan kurang serasi, karena lebih mengutamakan pengeluaran operasional dibandingkan dengan pengeluaran modal.
Co-Authors Abdurrakhman Prasetyadi, Abdurrakhman Adiatma Adiatma aeri rahmad Ambar Yoganingrum Amelia, Weninda Rizky Amilia Nanda Putri Lestari Amruroh, M. Qoirul Jazik Andi Kurniawan Andy Kurniawan Andy Kurniawan, Andy Anggraini, Dian Ayu Tria Arinda, Nadya Tri Athaya Julie Kuswanto Awalanty, Aprilia Putri Ayu Septi Fauzi, Diah Badrus Zaman Bambang Widjanarko Otok Basthoumi Muslih Cahyani, Fanya Putri Candra, Nadyla Alfiena Dewi, Citra Cerya Mulya Diah Nurdiwaty Dian Kusumaningtyas, Dian dwitasari, ananda putri Evita Noviani Fa'ida, Maf'ulatul Faisal, Ali Faisol Faisol Faisol Faisol Faisol FAJAR SETIAWAN Febriandirza, Arafat Ferdy Bagas Cahyono Fine Ferda Sella Putri Hendriawan, Muhammad Hery Purnomo Hesti Istiqlaliyah Indrawati, Ariani Indri Juwita Asmara Jayanti, Bella Dwi Julistira, Adhe Khoiriyah , Wihdatul Khoiriyah, Wihdatul Khusnatussalwa, Naela Kurniawan, Wahyu Indra Liana linawati linawati Linawati Linawati Linggarsari, Ovi Meilani, Anasya Dinda Meze, Maria Florentina Muhammad Yudhi Rezaldi, Muhammad Yudhi Novita Effendi, Elviana Nurjanah, Putri Rizki Prayogy, Mia Dwi Puji Astuti Puji Astuti Puspita, Erna Putri, Rizkiya Anisyah Putu Lokantara Raden Mohamad Herdian Bhakti Renata, Felicia RESTIN MEILINA S Widiawati, Hestin Saputri, Vilda Sari, Ayu Agustina Sari, Dewi Mayang SB, Sigit Wisnu Shavitri, Pungky Indah Dyah SIAGIAN, AL HAFIZ AKBAR MAULANA SIGIT PUJI WINARKO Siti Azizah Siti Chotimah Soedjoko, Dodi Kusuma Hadi Solikah, Mar atus solikah, mar'atus Solikah, Mar’atus Sri Widiawati , Hestin Sri Widiawati, Hestin Sugeng Sugeng Sugeng Sugeng Sugeng Syamsul Alam, Syamsul Wandani, Dwi Widiawati, Hestin Sri Widuri, Sani Wulandari, Riska Ulfa Yulaekah, Maria Siti