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All Journal Jurnal Ilmiah Dinamika Teknik Jurnal Teknik Sipil USU JIKSI (Jurnal Ilmu Komputer dan Sistem Informasi) Wacana, Jurnal Sosial dan Humaniora Jurnal Kompilasi Ilmu Ekonomi (KOMPILEK) Pendas : Jurnah Ilmiah Pendidikan Dasar EQIEN - JURNAL EKONOMI DAN BISNIS JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Rekayasa Lingkungan Jurnal Sistem Informasi Universitas Dinamika Economic Reviews Journal Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Masyarakat Mengabdi Nusantara Neraca Manajemen, Akuntansi, dan Ekonomi Equivalent : Journal of Economic, Accounting and Management Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Moneter : Jurnal Ekonomi dan Keuangan Akuntansi Pajak dan Kebijakan Ekonomi Digital Kajian Ekonomi dan Akuntansi Terapan Jurnal Ilmiah Akuntansi Jurnal Kendali Akuntansi
Andy Kurniawan
Unknown Affiliation
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Pengaruh Profitabilitas dan Keputusan Investasi terhadap Harga Saham dengan Mediasi Kebijakan Dividen Perusahaan Energi (Migas dan Batubara) di BEI 2022-2025 Carolina Santyanuari; Sigit Puji Winarko; Andy Kurniawan
Kajian Ekonomi dan Akuntansi Terapan Vol. 3 No. 2 (2026): Juni: Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v3i2.2383

Abstract

This study aims to analyze the effect of return on assets (ROA) and investment decisions (PBV) on stock prices (closing prices) using dividend policy (DPR) as a mediating variable in energy sub-sector companies (oil and gas and coal) listed on the Indonesia Stock Exchange for the period 2022-2025. A quantitative approach was employed using path analysis from the Hayes PROCESS macro in SPSS. The sample was selected using a purposive sampling technique from energy sub-sector companies. The results show that profitability (ROA) has a positive and significant effect on stock prices, and investment decisions (PBV) also have a positive and significant effect on stock prices. Dividend policy (DPR) is shown to have a negative and significant effect on stock prices. In its mediating role, dividend policy is shown to mediate the effect of investment decisions on stock prices, but cannot significantly mediate the effect of profitability on stock prices. These findings emphasize that investors and company management need to pay attention to profitability and the quality of investment decisions as fundamental factors in stock price movements in the energy sector.
PENGARUH PERTUMBUHAN PENJUALAN, PERTUMBUHAN ASET, CAPITAL INTENSITY, DAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2025 Silvy Margarheta; Badrus Zaman; Andy Kurniawan
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 No. 03, September 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.59017

Abstract

This study aims to examine the effect of Green Accounting, sales growth, asset growth, and capital intensity on the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period. Financial performance is proxied using Return on Assets (ROA). This study applies a quantitative approach with a causal associative research method. The data used are secondary data obtained from the annual financial reports of energy sector companies published on the official website of the Indonesia Stock Exchange. The study population consisted of 91 companies, while the sample was determined using a purposive sampling technique, resulting in 16 companies as research samples with a total of 64 observations. Data analysis was performed using multiple linear regression methods with the help of EViews 14 software. The results of the analysis indicate that Green Accounting has a negative and significant effect on financial performance. Conversely, sales growth, asset growth, and capital intensity do not show a significant effect on financial performance. However, together, Green Accounting, sales growth, asset growth, and capital intensity are proven to have a significant effect on company financial performance. The Adjusted R² value of 0.496163 indicates that 49.62% of the variation in financial performance can be explained by the four independent variables in this study, while the remaining 50.38% is influenced by other factors not included in the research model.
PENGARUH PERPUTARAN PIUTANG, LIKUIDITAS, SOLVABILITAS, DAN TOTAL ASSET TURNOVER TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022–2025 Dian Puspita Sari; Badrus Zaman; Andy Kurniawan
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 No. 03, September 2026 Processed
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.59243

Abstract

This study aims to analyze the effect of Receivable Turnover, Liquidity, Solvability, and Total Asset Turnover (TATO) on Financial Performance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2025 period. Financial performance is proxied by Net Profit Margin (NPM). This study employs an associative quantitative approach using secondary data obtained from annual financial reports. The sample was determined through purposive sampling, resulting in 17 companies with 68 observations (a four-year unbalanced panel). Data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, coefficient of determination test, t-test, and F-test with the assistance of SPSS version 25. The results show that, partially, Receivable Turnover, Liquidity, and Solvability have no significant effect on Financial Performance, whereas Total Asset Turnover has a significant negative effect on Financial Performance. Simultaneously, all four independent variables significantly affect Financial Performance, with an Adjusted R Square of 0.270, indicating that 27.0% of the variation in Financial Performance is explained by the model, while the remaining 73.0% is explained by other factors outside the model. These findings imply that asset-utilization effectiveness should be a primary concern for management in efforts to improve firm profitability.
PENGARUH LEVERAGE, ARUS KAS OPERASI, FEE AUDIT, UKURAN PERUSAHAAN, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2025 Nadia Fika Nurrahama; Badrus Zaman; Andy Kurniawan
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 No. 03, September 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.59307

Abstract

This study was motivated by the persistence of earnings management practices in property and real estate companies, which may reduce the quality of financial reporting. The purpose of this study is to examine the effect of leverage, operating cash flow, audit fees, firm size, and audit quality on earnings management in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. This study employed a quantitative approach. The sample was selected using a purposive sampling technique, resulting in 15 companies with a total of 75 observations. The study utilized secondary dataobtained from the companies’ financial statements and annual reports. Data were analyzed using multiple linear regression with the assistance of IBM SPSS Statistics version 29. The results indicate that leverage (Sig. = 0.315) and audit fees (Sig. = 0.187) do not have a significant effect on earnings management. In contrast, operating cash flow (Sig. = 0.020), firm size (Sig. = 0.021), and audit quality (Sig. = 0.008) have a significant effect on earnings management. Simultaneously, all independent variables have a significant effect on earnings management (F = 3.577; Sig. = 0.007), with an Adjusted R² value of 0.159. The findings suggest that earnings management practices are more strongly influenced by a company's operating conditions, firm size, and audit quality than by leverage and audit fees. These findings are expected to provide valuable insights for companies in improving the quality of financial reporting and to serve as a reference for investors, auditors, and future researchers.
PENGARUH RASIO PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM (STUDI PADA PERUSAHAAN SEKTOR INDUSTRI INDEKS LQ45 PERIODE 2023-2025) Sendi Kezia; Diah Nurdiwaty; Andy Kurniawan
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 Nomor 03, September 2026 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.60486

Abstract

This study aims to analyze the effect of profitability, proxied by Return on Assets (ROA), leverage, proxied by Debt to Equity Ratio (DER), and firm size on stock prices of industrial sector companies included in the LQ45 Index listed on the Indonesia Stock Exchange (IDX) during the 2023–2025 period. This research is motivated by the importance of corporate financial performance information as a basis for investors in making investment decisions in the capital market. This study employed a quantitative approach with a causal research design. The data used were secondary data obtained from the financial statements of industrial sector companies included in the LQ45 Index during the observation period. Multiple linear regression analysis was applied to examine the partial and simultaneous effects of the independent variables on the dependent variable. The findings indicate that, partially, profitability (ROA) has no significant effect on stock prices, suggesting that the company's ability to generate profits has not directly influenced stock price movements. Likewise, leverage (DER) does not have a significant effect on stock prices, indicating that the level of corporate debt is not the primary consideration for investors in valuing company shares. In contrast, firm size has a positive and significant effect on stock prices, implying that companies with larger total assets tend to have higher stock values. Simultaneously, profitability (ROA), leverage (DER), and firm size have a significant effect on stock prices. These findings suggest that companies should maintain strong financial performance and expand their business scale to enhance investor confidence and increase firm value.
PENGARUH TEKNOLOGI DIGITAL AKUNTANSI, E-COMMERCE, DAN KEUANGAN DIGITAL DALAM MENINGKATKAN KINERJA UMKM Figo Ahmad Caesar; Puji Astuti; Andy Kurniawan
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 Nomor 03, September 2026 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.61173

Abstract

This study aims to analyze the influence of accounting digitalization, e-commerce, and digital finance on the performance of Micro, Small, and Medium Enterprises (MSMEs) managed by Generation Z in the culinary sector of Kediri City. This study employed a quantitative approach using primary data collected through questionnaires distributed to Generation Z entrepreneurs managing culinary MSMEs in Kediri City. The sampling technique used was purposive sampling. The collected data were analyzed using multiple linear regression analysis to examine the partial and simultaneous effects of accounting digitalization, e-commerce, and digital finance on MSME performance. The findings indicate that accounting digitalization, e-commerce, and digital finance contribute to improving MSME performance by increasing operational efficiency, expanding market reach, facilitating financial transactions, and supporting data-based business decision-making. Simultaneously, these three variables play an important role in enhancing the competitiveness and sustainability of Generation Z-managed culinary MSMEs in the digital era. This study offers novelty by integrating accounting digitalization, e-commerce, and digital finance into a single research model and specifically focuses on Generation Z entrepreneurs in the culinary MSME sector of Kediri City. Previous studies generally examined these variables separately and rarely addressed Generation Z as the primary research subject.
PENGARUH DIGITALISASI PAJAK, TINGKAT PENDIDIKAN PEMILIK, INSENTIF PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM KOTA KEDIRI Afif Triyang Prasetyo; Badrus Zaman; Andy Kurniawan
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 Nomor 03, September 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.62474

Abstract

This study aims to analyze the effect of tax digitalization, owner education level, tax incentives, and tax sanctions on MSME taxpayer compliance in Kediri City. The study employs a quantitative approach using a survey method. The population consists of MSME owners registered as taxpayers in Kediri City, with a sample of 100 respondents determined using the Slovin formula. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS. The findings indicate that, partially, tax digitalization and tax sanctions have a positive and significant effect on MSME taxpayer compliance, whereas the owner's education level and tax incentives do not have a significant effect. Simultaneously, all four independent variables significantly influence MSME taxpayer compliance, with an Adjusted R² value of 72.6%, indicating that 72.6% of the variation in taxpayer compliance can be explained by the proposed model. The novelty of this study lies in integrating both internal and external taxpayer factors to examine the influence of tax digitalization (e-Filing, e-Billing, and Coretax), owner education level, tax incentives, and tax sanctions on MSME taxpayer compliance within the context of Indonesia's modern tax administration.
ANALISIS LAJU PERTUMBUHAN KONTRIBUSI PAJAK HOTEL, PAJAK RESTORAN, PAJAK HIBURAN, DAN RETRIBUSI PARKIR PADA PENDAPATAN ASLI DAERAH KOTA KEDIRI TAHUN 2020-2025 Orlen Raffa Dzaky Putra Sukmono; Badrus Zaman; Andy Kurniawan
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 Nomor 03, September 2026 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.62854

Abstract

This study analyzes the growth rate and contribution of Hotel Tax, Restaurant Tax, Enter-tainment Tax, and Parking Retribution to the Locally-Generated Revenue (Pendapatan Asli Daerah/PAD) of Kediri City during the 2020-2025 period. The research was motivated by fluctuating realization of these four regional revenue components as parts of PAD. A quanti-tative approach with a descriptive method was used. Data were collected through documen-tation of PAD realization reports obtained from the Regional Finance and Asset Manage-ment Agency (BPKAD) of Kediri City. The population comprised all PAD realization data of Kediri City, while the sample consisted of realization data of Hotel Tax, Restaurant Tax,Entertainment Tax, Parking Retribution, and total PAD of Kediri City for the 2020-2025 period. The results show that the growth rates of the four revenue sources tended to fluctuate. Restaurant Tax provided the largest contribution to PAD, while Hotel Tax, Entertainment Tax, and Parking Retribution still had relatively low contributions. Therefore, optimization of the management and collection of regional taxes and retributions needs to be continuously improved to sup-port the increase of Kediri City's PAD.
Analisis Varian Biaya Produksi sebagai Alat Pengendalian Manajemen pada UD Wijaya Pabrik Krecek Uyel Viska Berliyanti; Sigit Puji Winarko; Andy Kurniawan
Jurnal Kendali Akuntansi Vol. 4 No. 3 (2026): Juli: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v4i3.6430

Abstract

This study aims to analyze production cost variances, identify the factors causing production cost variances, and determine the role of production cost variance analysis as a management control tool at UD Wijaya Pabrik Krecek Uyel. This study employed a descriptive quantitative method with a descriptive quantitative approach. The data used consisted of 2024 production cost data, including direct material costs, direct labor costs, and manufacturing overhead costs. Data analysis was conducted using variance analysis by comparing standard costs with actual costs to identify cost deviations and evaluate the effectiveness of management control. The results indicate that during the period from January to December 2024, both favorable and unfavorable production cost variances occurred. However, overall, unfavorable variances were more dominant, indicating that actual production costs tended to exceed the standard costs established by the company. The largest variance occurred in December, amounting to IDR 6,600,000. The production cost variances were primarily caused by increases in raw material prices, higher direct labor costs, and rising manufacturing overhead costs as production activities increased. The findings also reveal that production cost control at UD Wijaya Pabrik Krecek Uyel has not yet been implemented optimally. Nevertheless, production cost variance analysis can serve as an effective management control tool because it provides information on cost deviations, assists in evaluating the efficiency of resource utilization, and serves as a basis for corrective actions to improve production cost efficiency in subsequent periods.
Co-Authors Acha Bella Firdayanti Afif Triyang Prasetyo Ainun Fadhila Andini Widyaningrum Andre Sugiyono Anisa Vindi Rahmawati Arif, Nurfadhilah Aulia Amirotus Sholikhah Badrus Zaman Bagus Oktavianto Bismo Arsha Ardana Desponsa Bunga Aldama Arthavianto Cahyo Wijayanto Carolina Santyanuari Dali Santun Naga Dharma Priti Sri Lestari Dhita Nur Fadila Diah Nurdiwaty Dian Puspita Sari Ela Wulandari Eriyana Putri Figo Ahmad Caesar Friesca Aulia Putri Ardina Galih Meydamara Ibna Ridwanika Zahar Istifadatin Nadliroh Lexia Ifani M. J. Dewiyani Sunarto Marsella Putri Mayasari, Ragil Ira Mochamad Rizal Yogaswara Mochammad Surya Rahman Dani Mohammad Ali Fikri Zamzami Muh Faedly H Tidore Mukhamad Arif Prasetiya Nadia Fika Nurrahama Nouval Nandra Dzakim Nova Istyadola Rahmadhani Nurul Khoiriyah Orlen Raffa Dzaky Putra Sukmono Puji Astuti Puri Rahayu Puspita, Erna Ririen Setyarini Ririn Fitriyah Rizky Dwy Wahyuningtiyas Sendi Kezia Shinta Dwinanda SIGIT PUJI WINARKO Silvy Margarheta Solikah, Mar atus Sukendar, Irwan Suyanto - Vindy Permata Sari Viska Berliyanti Wulandari, Sri Hariani Eko Yuli Rulamarzuqoh Yuliana Yuliana Zaidatuzulfa Zaidatuzulfa