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Boedi, Soelistijono
Sekolah Tinggi Ilmu Ekonomi Indonesia Banjarmasin
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Pengungkapan modal intelektual perusahaan makanan dan minuman di Indonesia Boedi, Soelistijono; Arianti S, Ani; Amalia, Henny Septiana
KINERJA Vol 18, No 3 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jkin.v18i3.10045

Abstract

Penelitian ini bertujuan mengkaji ulang secara empiris pengaruh variabel independen yang terdiri dari Ukuran Perusahaan, Umur Perusahaan & Profitabilitas berpengaruh terhadap variabel dependen Pengungkapan Modal Intelektual. Analisis dilakukan terhadap perusahaan barang konsumsi subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia dengan kriteria pengumpulan sampel purposive sampling dengan jumlah sebanyak 30 sampel. Pengujian analisis pada penelitian ini menggunakan teknik analisis jalur dengan metode SEM PLS. Hasil penelitian menunjukkan bahwa Ukuran Perusahaan dan Profitabilitas berpengaruh signifikan terhadap Pengungkapan Modal Intelektual. Sedangkan Umur Perusahaan tidak mempunyai pengaruh yang signifikan terhadap Pengungkapan Modal Intelektual.
INTELLECTUAL CAPITAL DISCLOSURE DAN KAPITALISASI PASAR DI INDONESIA Soelistijono Boedi
Jurnal Keuangan dan Perbankan Vol 14, No 1 (2010): January 2010
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (166.099 KB) | DOI: 10.26905/jkdp.v14i1.952

Abstract

This study examined the differences of Intellectual Capital Disclosure (ICD) betweennew industry and old industry, therefore influence of ICD on market capitalizationcontinuing research by Abdolmohammadi (2005), as for becoming object from this researchwas all industry listed in Jakarta Stock Exchange (JSX). This research represented the empiricaltest which used purposive sampling techniques in data collection. Data were collectedusing a secondary data of 65 from industry 2003 to 2007. Data analysis used regression. Theresults of hypothesis examination indicated that from five hypothesis raised, there were fouraccepted hypothesis. Accepted hypothesis were hypothesis 1 (there were significant differencesbetween new industry and old industry of ICD on annual report), hypothesis 3 (therewas no significant influence in book value on market capitalization) and hypothesis 4 (therewas a significant influence in ROA Difference on market capitalization). There was one hypothesisthat was no correlation, it was hypothesis 2 (there was no significant influencebetween ICD on market capitalization). From this result, it could be concluded that intellectualcapital disclousure had no influence on capitalization market value therefore intellectualcapital disclosure had no difference between new industri and old industri.
Revaluasi aset tetap perusahaan manufaktur di Indonesia agnes arianita teguh; Soelistijono Boedi; antung noor asiah; akhmad yafiz syam
KINERJA Vol 19, No 2 (2022)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jkin.v19i2.11107

Abstract

Penelitian ini bertujuan untuk menganalisis dan mendapatkan bukti empiris tentang dampak dari Likuiditas, Leverage dan Intensitas aset tetap terhadap Revaluasi Aset tetap pada Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Periode penelitian ini adalah 2016-2020, dengan populasi berjumlah 195 perusahaan dan jumlah sampel berdasarkan teknik purposive sampling yaitu 48 perusahaan. Menggunakan alat analisis regresi data panel, hasil penelitian ini menunjukkan bahwa Intensitas aset tetap berpengaruh positif terhadap revaluasi aset tetap, sedangkan leverage dan likuiditas tidak berpengaruh terhadap revaluasi aset tetap.
Return Saham Perusahaan Pertambangan pada Masa Pandemi Covid-19 di Indonesia Lisandri Lisandri; Soelistijono Boedi; Akhmad Yafiz Syam; Steven Aditiajaya; Suriansyah Suriansyah
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1381

Abstract

This research is a quantitative research. This study aims to test and analyze empirically the effect of Profitability, Leverage, Liquidity, and Company Size on stock returns. This study uses secondary data with a sample of 47 insurance sub-sector companies listed on the Indonesia Stock Exchange in 2019-2021 which were obtained using a purposive sampling method. Data analysis in this study used a multiple linear regression model. The results of this study indicate that Profitability, Leverage, Liquidity have no effect on stock returns. Meanwhile, company size has an effect on stock returns. The economic situation during the pandemic had an impact on obtaining stock returns so that investors tended to pay attention to firm size when investing. It is recommended that future research to focus on post pandemic periods so that the results may differ from this study.
Modal intelektual dan kinerja keuangan perusahaan property & real estate di indonesia Yanuar Bachtiar; Nazila Anggraeni; Lisandri Lisandri; Masithah Akbar; Abdul Kadir; Soelistijono Boedi
AKUNTABEL Vol 20, No 1 (2023): Maret
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (231.652 KB) | DOI: 10.30872/jakt.v20i1.12360

Abstract

Penelitian ini bertujuan untuk menganalisis dan mendapatkan bukti empiris tentang Modal intelektual dan leverage terhadap kinerja keuangan pada Perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia. Periode penelitian ini adalah 2018-2020, dengan populasi berjumlah 65 perusahaan dan jumlah sampel berdasarkan teknik purposive sampling yaitu 19 perusahaan. Menggunakan alat analisis regresi data panel, hasil penelitian ini menunjukkan bahwa leverage berpengaruh negative terhadap kinerja keuangan, sedangkan Modal intelektual tidak berpengaruh kinerja keuangan. Hasil temuan ini sesuai dengan teori pecking  order yang menjelaskan bahwa perusahaan yang memiliki utang yang tinggi akan kecenderungan memiliki resiko kesulitan keuangan sehingga akan melemahkan kinerja perusahaan.
Analisis pengaruh kinerja keuangan terhadap nilai perusahaan perbankan indonesia Novaria Handayani; Jumirin Asyikin; Sri Ernawati; Soelistijono Boedi
KINERJA Vol 20, No 2 (2023): Mei
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jkin.v20i2.13024

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh loan to deposit ratio, capital adequancy ratio, return on assets, non performing loan, beban operasional pendapatan operasional terhadap nilai perusahaan. Penelitian ini dilakukan pada Perbankan Buku III dan IV pada tahun 2019-2021. Penelitian ini merupakan penelitian kuantitatif dan menggunakan data skunder di ambil melalui laporan keuangan yang diambil secara purposive sampling. Sampel yang diperoleh sebanyak 33 data. Metode analisis data dilakukan dengan menggunakan bantuan program SPSS. Alat analisis yang digunakan dalam penelitian ini yaitu analisis regresi linear berganda. Hasil penelitian menunjukan bahwa bahwa LDR, ROA dan BOPO berpengaruh negatif terhadap nilai perusahaan, sedangkan CAR dan NPL berpengaruh positif terhadap nilai perusahaan
Analisis perbandingan kinerja keuangan maskapai penerbangan Muslimah Muslimah; Jumirin Asyikin; Gemi Ruwanti; Sri Ernawati; Soelistijono Boedi
KINERJA Vol 20, No 3 (2023): Agustus
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jkin.v20i3.13028

Abstract

Penelitian ini bertujuan untuk menganalisis perbandingan kinerja keuangan antara maskapai penerbangan Garuda Indonesia dengan Thai Airways dengan menggunakan rasio keuangan debt to equity ratio, net profit margin, return on equity, earning per share, dan price earning ratio. Penelitian ini menggunakan metode deskriptif komparatif dengan pendekatan kuantitatif dan data sekunder yang diperoleh dari laporan keuangan tahunan maskapai penerbangan Garuda Indonesia dan Thai Airways periode 2019-2021. Teknik analisis data yang digunakan dalam penelitian ini yaitu uji Independent Sample T-test dan uji Mann Whitney-U dengan bantuan program SPSS. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan debt to equity ratio, net profit margin, return on equity, earning per share, dan price earning ratio antara maskapai penerbangan Garuda Indonesia dengan Thai Airways
Accounting Students' Perceptions of The Ethics of Preparing Financial Statements Nursari, Oktavia Winda; Boedi, Soelistijono; Nastiti, Rizky; Syaefuddin, Syaefuddin; Akbar, Masithah
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 4 No. 2 (2023): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v4i2.533

Abstract

This study aims to determine the students' perceptions of the role of understanding ethics in shaping student ethics and to find out the students' perceptions of making financial statements in meeting the needs of financial statement users. The research sample was determined using the Slovin formula to obtain 100 respondents, consisting of 41 undergraduate accounting students of STIE Indonesia Banjarmasin and 59 undergraduate accounting students of Lambung Mangkurat University. The results of this study indicate significant differences in perceptions of earnings management, misstatements, and cost benefits to users of financial statements. Meanwhile, the differences in perceptions regarding disclosing sensitive information and accountability to financial statement users are insignificant.
Understanding, Sanctions, and Tax Awareness of Taxpayer Compliance with Information Systems as Moderation Variables Seftiannoor, Aulia; Syahdan, Saifhul Anuar; Ruwanti, Gemi; Boedi, Soelistijono
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 5 No. 2 (2024): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v5i2.712

Abstract

This study aims to obtain empirical evidence of the influence of understanding, sanctions and tax awareness with information systems as moderating variables. The population in this study is café MSMEs registered with the Ministry of Cooperatives and SMEs as many as 61 businesses. The sampling technique used saturated sampling. The number of samples obtained was 32 respondents. The data analysis technique used is multiple linear regression. The results showed that tax awareness had a positive and significant effect on taxpayer compliance, while tax understanding and tax sanctions had no effect on taxpayer compliance. Information systems moderate the effect of tax understanding, tax sanctions and tax awareness on taxpayer compliance.
The Effect of Tax Relaxation, Tax Sanctions, and Gender on Two-Wheeled Motorized Vehicle Taxpayer Compliance at UPPD Samsat Banjarmasin II Zaini, Siti Aisyah Mukarramah; Syahdan, Saifhul Anuar; Ruwanti, Gemi; Boedi, Soelistijono
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 3 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Sept 2024)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v4i3.718

Abstract

This research aims to empirically test the effect of tax relaxation, tax sanctions, and gender on taxpayer compliance for two-wheeled motorized vehicles at UPPD Samsat Banjarmasin II.This quantitative research employs questionnaire as data collection method. Further, 70 two-wheeled motor vehicle taxpayer registered with UPPD Samasat Banjarmasin II are chosen as the respondents. The hypothesis testing in this research uses multiple linear regression analysis. The results of this research show that tax sanctions have an effect on taxpayer compliance for two-wheeled motorized vehicles at UPPD Samsat Banjarmasin II. Meanwhile, tax relaxation and gender have no effect on taxpayer compliance for two- wheeled motorized vehicles at UPPD Samsat Banjarmasin II. Moreover, there is no differences in vehicle taxpayer compliance motorized two-wheelers based on gender
Co-Authors Abdul Kadir Abdul Kadir Abdul Kadir Adisty, Putri agnes arianita teguh Akhmad Yafiz Syam Akhmad Yafiz Syam, Akhmad Yafiz Amelia, Arliza Antung Noor Asiah Arianti S, Ani Az Zahra, Salsa Budi Dermawan Eka Puspita Fahrianta, Riswan Yudhi Firdaus, Iqbal Gemi Ruwanti Harnida, Mutia Hayati, Nururl Henny Septiana Amalia Imam Wahyudi Jumirin Asyikin Jumirin Asyikin Jumirin Asyikin Lisandri, Lisandri Masithah Akbar Muhammad Maladi Muslimah Muslimah Nastiti, Rizky Nazila Anggraeni Novaria Handayani Nursari, Oktavia Winda Ruwanti, Gemi Saifhul Anuar Syahdan Seftiannoor, Aulia Sri Ernawati Sri Ernawati Steven Aditiajaya Suriansyah Suriansyah Syaefuddin, Syaefuddin Syahdan, Saifhul A. Syarief, Hanni Annisa Yanuar Bachtiar Yatiningsih, Ana Zaini, Siti Aisyah Mukarramah