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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of Indonesian Economy and Business Jurnal Akuntansi Aktual Jurnal Riset Akuntansi dan Keuangan JAF- Journal of Accounting and Finance eCo-Buss Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Pasundan International of Community Services Journal (PICS-J) Jurnal Widya JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Journal of Artificial Intelligence and Digital Business Journal of Accounting Inaba Inaba of Community Services Journal International Journal of Humanities, Law, and Politics
Ferry Kosadi
Universitas Indonesia Membangun
Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Public Health Social Sciences

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Pengaruh Total Asset Turn Over, Debt To Asset Ratio, Struktur Aset dan Return On Asset Terhadap Harga Saham (Pada Perusahaan Pertambangan Sub Sektor Batu Bara Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode Tahun 2016-2023) Rezki Fauziani, Viera; Kosadi, Ferry
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 4 (2024): Agustus 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i4.2937

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Total Asset Turn Over, Debt To Asset Ratio, Struktur Aset dan Return On Asset terhadap Harga Saham Pada Perusahaan Pertambangan Sub Sektor Batu Bara Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode Tahun 2016-2023. Metode penelitian yang dipergunakan dalam penelitian ini menggunakan metode penelitian kuantitatif dengan pendekatan deskriptif dan verifikatif. Hasil penelitian secara parsial diperoleh dimana Total Asset Turn Over berpengaruh positif dan signifikan terhadap Harga Saham, Debt To Asset Ratio berpengaruh negatif dan signifikan terhadap Harga Saham, Struktur Aset berpengaruh positif dan signifikan terhadap Harga Saham serta Return On Asset berpengaruh positif dan signifikan terhadap Harga Saham. Hasil penelitian secara simultan diperoleh Total Asset Turn Over, Debt To Asset Ratio, Struktur Aset dan Return On Asset berpengaruh dan signifikan terhadap Harga Saham
Pengaruh Financial Literacy, Lifestyle, dan Locus of Lontrol terhadap Financial Behavior Penggunaan Paylater: (Studi Kasus Mahasiswa di Kota Bandung) Kinaya, Cyntia Octavia; Kosadi, Ferry
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 5 No. 4 (2024): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v5i4.2257

Abstract

This study aims to describe financial behavior, financial literacy, lifestyle, and locus of control and analyze the influence of financial literacy, lifestyle, and locus of control on the financial behavior of students using Paylater in Bandung. Using a quantitative method with a descriptive and verification approach, a sample of 100 respondents was taken through accidental sampling, with data collected via questionnaires. The analysis was conducted using multiple linear regression. Descriptive results show that the financial behavior, financial literacy, lifestyle, and locus of control of pay later users in Bandung are categorized as high. Partially, financial literacy and locus of control have a significant positive influence on financial behavior, while style has a positive but not significant influence. Simultaneously, these three variables influence financial behavior positively and significantly, with a correlation of 0.742 and a contribution of 55%.
Pengaruh Financial Attitude, Financial Knowledge, dan Financial Self-Efficacy terhadap Keputusan Investasi: (Studi Kasus pada Mahasiswa Universitas Indonesia Membangun) Aprilia, Elsa; Kosadi, Ferry
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 5 No. 4 (2024): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v5i4.2258

Abstract

This study aims to describe investment decisions, financial attitude, financial knowledge, and financial self-efficacy, as well as to analyze the influence of financial attitude, financial knowledge, and financial self-efficacy on the investment decisions of students at Universitas Indonesia Membangun. Utilizing a quantitative method with a descriptive and verification approach, a sample of 96 respondents was selected through purposive sampling, with data collected via questionnaires. The analysis was conducted using multiple linear regression. Descriptive results indicate that the investment decisions, financial attitude, financial knowledge, and financial self-efficacy of Universitas Indonesia Membangun students are categorized as high. Partially, financial attitude, financial knowledge, and financial self-efficacy positively and significantly affect investment decisions. Simultaneously, these three variables have a positive and significant influence on investment decisions, with a correlation of 0.821 and a contribution of 67.4%.
PENGARUH PEMAHAMAN AKUNTANSI, SOSIALISASI SAK EMKM DAN PERSEPSI PELAKU UMKM TERHADAP PENERAPAN SAK EMKM Khoirunnisa, Nabila; Kosadi, Ferry
JURNAL WIDYA Vol. 6 No. 1 (2025): Jurnal Widya (April 2025)
Publisher : Akademi Manajemen Informatika dan Komputer Widya Loka Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54593/awl.v6i1.442

Abstract

This study aims to analyze the effect of accounting understanding, socialization of SAK EMKM, and perceptions of MSME actors on the application of SAK EMKM in MSMEs in Coblong District, Bandung City. The research method used is quantitative method with data collection techniques using a questionnaire. The population in this study were MSME players operating in the Coblong District area of Bandung City, totaling 98 business units, with sampling techniques using Non-Probability Sampling through a saturated sampling approach. Data analysis techniques using multiple linear regression analysis. The results showed that: (1) Accounting understanding has a significant positive effect on the application of SAK EMKM with a regression coefficient of 0.453; (2) Socialization of SAK EMKM has a significant positive effect on the application of SAK EMKM with a regression coefficient of 0.747; (3) Perceptions of MSME actors have a significant positive effect on the application of SAK EMKM with a regression coefficient of 0.360. Simultaneously, the three independent variables have a significant effect on the application of SAK EMKM with an R Square value of 0.878 or 87.8%.
Pengaruh TATO, ROE, Institutional Ownership dan Public Share Ownership terhadap Pertumbuhan Laba Apriliyani, Suci; Kosadi, Ferry
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2114

Abstract

Temuan pada studi ini untuk memperjelas dampak dari rasio aktivitas, profitabilitas serta kepemilikan usaha baik secara institusi maupun umum terhadap pertumbuhan laba pada usaha property dan real estate. Menitikberatkan pada bagaimana TATO, ROE, Institutional Ownership dan Public Share Ownership dapat memengaruhi tingkat pertumbuhan laba. Metode analisis kuantitatif dengan deskriptif dan verifikatif digunakan pada studi ini, menganalisa laporan keuangan dari sampel sebanyak 70 usaha properti dan real estate dengan cakupan tahun 2015 hingga 2024. Temuan yang didapati dengan uji-t mengungkapkan hanya kepemilikan institusi yang tidak memengaruhi pertumbuhan laba, adapun variabel bebas yang lainnya dapat memengaruhi. Temuan pada uji-f mengungkapkan bahwa semua variabel bebas dapat memengaruhi pertumbuhan laba. Dengan hubungan determinasi sekitar 52,4% dari tingkat pertumbuhan laba yang diolah berdasarkan jumlah sampel yang diteliti. Temuan ini memperlihatkan bahwa meskipun terdapat variabel bebas yang tidak dapat memengaruhi pertumbuhan laba secara individual, namun dapat mempengaruhi pertumbuhan laba secara kolektif. Artinya dampak yang dihasilkan oleh variabel bebas mendominasi kepengaruhan terhadap variabel dependen. Studi ini sangat menarik untuk dilanjutkan pada usaha properti dan real estate dimana kondisi keuangan yang serba dinamis saat ini
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage terhadap Pengungkapan Corporate Social Responsibility (Csr) Zakaria, Rizki Muhammad; Kosadi, Ferry
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2128

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, ukuran perusahaan, dan leverage terhadap pengungkapan Corporate Social Responsibility (CSR) pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. CSR merupakan bentuk tanggung jawab perusahaan terhadap lingkungan dan pemangku kepentingan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi linear berganda dan teknik purposive sampling. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh signifikan positif terhadap pengungkapan CSR, ukuran perusahaan juga berpengaruh signifikan positif terhadap CSR, sedangkan leverage berpengaruh signifikan secara negatif terhadap pengungkapan CSR. Temuan ini mendukung teori stakeholder dan teori legitimasi yang menyatakan bahwa perusahaan perlu menjaga hubungan baik dengan lingkungan sosial untuk mempertahankan eksistensinya di tengah masyarakat dan pasar
Pengaruh Kecanggihan TI, Kualitas SIA, dan Kemampuan Teknik Personal terhadap Efektivitas SIA pada UMKM Makanan dan Minuman di Kota Bandung Aulia, Puji Suci; Kosadi, Ferry
eCo-Buss Vol. 8 No. 1 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v8i1.2899

Abstract

Transformasi digital menuntut para pihak yang menjalankan usaha UMKM dalam mendukung keputusan bisnis agar efesien yaitu dengan mengoptimalkan pemanfaatan sistem informasi akuntansi (SIA). Tujuan dari penelitian ini yaitu guna menganalisa pengaruh kecanggihan TI, kualitas SIA, dan kemampuan teknis personal terhadap efektivitas SIA pada UMKM di Kota Bandung. Metode yang digunakan dengan melakukan analisis secara kuantitatif dengan desain deskriptif-verifikatif. Untuk memperoleh data dilakukan penyebaran kuesioner kepada 100 pelaku UMKM, selanjutnya dilakukan analisis data dengan memanfaaatkan regresi linier berganda menggunakan perangkat lunak SPSS versi 25. Hasil analisis mengemukakan secara parsial dan simultan bahwa ketiga variabel independent memberikan dampak signifikan terhadap efektivitas SIA. Uji t menghasilkan nilai signifikan untuk kecanggihan teknologi informasi (t = 5,220), kualitas sistem (t = 5,505), dan kemampuan teknis (t = 6,928), yang seluruhnya berada di bawah taraf signifikansi 0,05. Di sisi lain, uji F menunjukkan bahwa F hitung sebesar 33,342, yang melebihi F tabel (2,7), yang menunjukkan bahwa model regresi valid secara simultan. Koefisien adjusted R square sebesar 0,495 mengindikasikan bahwa sekitar 49,5% perubahan pada efektivitas SIA dapat dijelaskan oleh tiga variabel yang diteliti, pengaruh selebihnya berasal dari faktor lain yang tidak tercakup dalam model analisis. Temuan ini menegaskan bahwa efektivitas SIA pada UMKM dipengaruhi oleh kesiapan teknologi, kualitas sistem yang dimiliki, serta kompetensi teknis pengguna. Hasilnya diharapkan dapat menjadi dasar pengambilan keputusan bagi pelaku usaha maupun pengembang sistem digital.
The The Implementation of Accounting Standard for MSMEs: The Effect of Perception Accounting Understanding and Socialization Hamdani, Deni; Kosadi, Ferry; Febriyanti, Diah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3583

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are crucial to the national economy and possess substantial opportunities for ongoing development. Nonetheless, inadequate financial literacy hampers the creation of standardized financial records. This research aims to examine the execution of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and the effect of MSME participants' perceptions, accounting knowledge, and socialization on its execution. A quantitative method was applied utilizing descriptive and verification techniques. The study population included MSME participants from the handicraft sector registered with the Bandung City Cooperatives and MSMEs Office, with samples acquired proportionally using the Slovin formula. The research results indicate that MSME actors' perceptions do not have a significant effect on SAK EMKM implementation, accounting knowledge plays a substantial role, the socialization of SAK EMKM significantly influences it, and  accounting knowledge and socialization collectively affect the implementation of SAK EMKM. In conclusion, increasing awareness and social interaction is crucial in encouraging the adoption of SAK EMKM to improve MSME financial literacy.
Corporate Governance Mechanisms and TaxAvoidance Behavior: The Role of Firm Profitability Kasir; Kosadi, Ferry; Arismutia, Salza Adzri; Eleanor, Edelweiss
International Journal of Humanities, Law, and Politics Vol. 3 No. 3 (2025): International Journal of Humanities, Law, and Politics
Publisher : Communication in Research and Publications (CRP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijhlp.v3i3.259

Abstract

This study aims to analyze the effect of corporate governance on tax avoidance and profitability as a mediating variable in property and real estate. The results show that institutional ownership and the composition of the independent board of commissioners affect profitability and simultaneously institutional ownership and the composition of the independent board of commissioners and profitability affect tax avoidance. Institutional ownership affects profitability and profitability affects tax avoidance. However, the composition of the independent board of commissioners does not affect profitability and neither institutional ownership nor the composition of the independent board of commissioners has an effect on tax avoidance. Profitability can mediate institutional ownership on tax avoidance. Independent board composition on tax avoidance cannot be mediated by profitability. The mediating variable of profitability on corporate governance and tax avoidance with the research location in the property and real estate sector is the originality of this research. The practical implications of this research illustrate in the property and real estate sector, that increasing the level of profit will be influenced by corporate governance which has an impact on the level of tax avoidance. As well as a reference for the tax authorities to make policies.
Co-Authors Aprilia, Elsa Apriliyani, Suci Aulia, Puji Suci Chandra Jaya, Rama Deni Hamdani Devyanthi Syarif Eleanor, Edelweiss Febriyanti, Diah Hamdani, Deni Kartika Berliani Kasir Kasir Khoirunnisa, Nabila Kinaya, Cyntia Octavia Muhammad Iqbal Alamsyah Rama Chandra Jaya Rezki Fauziani, Viera Ridwan Salza Adzri Arismutia Suselo, Intan Vina Merliana Wajib Ginting Wajib Ginting Zakaria, Rizki Muhammad