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All Journal Jati: Jurnal Akuntansi Terapan Indonesia Jurnal Pengabdian Magister Pendidikan IPA Jurnal Aplikasi Akuntansi Jurnal Bisnis Terapan Jurnal Riset Akuntansi Aksioma Jurnal Ilmiah Tata Sejuta STIA Mataram Akurasi : Jurnal Studi Akuntansi dan Keuangan JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Abdimas Sangkabira ARRUS Journal of Social Sciences and Humanities Akuntansi dan Teknologi Informasi Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Business and Applied Economics (IJBAE) Innovative: Journal Of Social Science Research JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Jurnal RAK (Riset Akuntansi Keuangan) Journal of Management Accounting, Tax and Production Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi International Journal of Economics, Business and Innovation Research
Robith Hudaya
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

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Analisis Financial Distress pada Perusahaan Sub Sektor Industri yang Terdampak Pandemi Covid-19 Safitri, Riska Meliana; Indriani, Eni; Hudaya, Robith
Journal of Management Accounting, Tax and Production Vol 1, No 2 (2023): Desember 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v1i2.1331

Abstract

Penelitian ini bertujuan untuk mengetahui dampak dari pandemi covid-19 terhadap financial distress yang dialami oleh industri Transportasi dan industri Hotel Restoran dan Pariwisata selama pandemi covid-19. Jenis penelitian ini adalah jenis penelitian deskriptif dengan pendekatan kuantitatif menggunakan data sekunder berupa laporan keuangan tahunan perusahaan periode tahun 2019-2021 yang diperoleh dari Bursa Efek Indonesia (BEI). Penelitian ini menggunakan model altman Z-score dengan variabel working capital to total assets, retained earnings to total asset, earnings before interest and taxes to total asset, dan Market Value of Equity to Total Liabilities. Hasil penelitian ini menunjukkan 9 dari 21 perusahaan industri Transportasi dan ada 4 dari 28 perusahaan industri Hotel Restoran dan pariwisata yang mengalami financial distress berturut-turut selama periode penelitian.  Kondisi pandemi covid-19 juga tidak mempengaruhi kondisi keuangan secara keseluruhan pada perusahaan sub sektor Hotel Restoran dan Pariwisata yang terdaftar di Bursa Efek Indonesia karena terbukti masih bisa bertahan dikala pandemi dengan berbagai strategi dan manajemen yang baik. Penelitian ini terbatas pada bagaimana kondisi financial distress perusahaan akibat dari adanya pandemi covid-19 dengan menggunakan model analisis Altman Z-score tanpa memperhatikan factor lain yang mempengaruhi kondisi financial distress Perusahaan itu sendiri.
Potensi Kebangkrutan Perusahaan dengan Notasi Khusus menggunakan Zmijewksi X Score Model dan Ohlson O Score Model Hudaya, Robith; Kartikasari, Nungki; Suryantara, Adhitya Bayu; Sukma, Paradisa
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 5 No 1 (2024): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan )
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v5i1.3650

Abstract

The Indonesian Stock Exchange (BEI) regulations in the form of Circular Letter Number: SE-00001/BEI/12-2018 require that companies be broken down into various letter notations so that their condition can be mapped. This particular notation is a warning given by the IDX to investors to protect themselves from problematic issuers and to each issuer to comply with the rules to avoid embedding more special notations. This research was conducted to map the company's potential for bankruptcy, as seen from whetherthere were financial difficulties in the year before the special notation was given. This depiction will provide initial detection for Indonesian capital market investors in investing their capital. It can serve as empirical evidence as to whether all companies previously given special notations experienced potential bankruptcy. Two financial difficulty analysis tools are used, namely the Zmijewksi X Score Model, which is based on Multiple Discriminant Analysis (MDA), and the Ohlson O Score Model, which isbased on Logistic Regression. The research results found that calculating financial distress using the X-Score model in 154 companies that received special notation found that 60 companies had the potential to experience bankruptcy. For 94 companies, there is no potential for bankruptcy in 2021. Calculation of financial distress using the O-Score model for 154 companies that received special notation found that 34 companies had the potential to experience bankruptcy. For 120 companies, there is no potential for bankruptcy in 2021. Companies with the notations E, B, Y, D and S have an enormous potential for bankruptcy. Based on these findings, investors are asked to avoid shares with this notation so as not to experience losses in investing.
PELATIHAN STANDARD OPERATING PROCEDURE (SOP) AKUNTANSI BAGI CALON AUDITOR/JUNIOR AKUNTAN DI MATARAM Hudaya, Robith; Astuti , Widia; Wardiningsih, Reny; Anwar , Adrianda; Sokarina, Ayudia; Ramdani, Hendi
https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 5 No 2 (2024): Jurnal Abdimas Independen, November 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/independen.v5i2.1322

Abstract

Standard Operating Procedures (SOP) are written guidelines that explain the steps or procedures that must be followed in carrying out a task or activity within an organization. SOP aims to create consistency, effectiveness and efficiency in implementing specific tasks or processes. By following SOPs, organizations can increase operational efficiency because tested and validated procedures can reduce wasted time and resources. Based on field observations by interviewing the Head of the Accounting Services Office (KJA), Resty Yusnirmala Dewi, it was discovered that junior accountants and prospective auditors needed more understanding regarding creating Standard Operating Procedures (SOPs) and reading SOPs. Hence, they needed help with an accounting system with solid controls. This understanding is essential in supporting the smooth running of work in the field so that time and costs can be more efficient. Training on Making Accounting Standard Operating Procedures (SOP) for Prospective Auditors/Junior Accountants in Mataram ran smoothly on August 15 2024. Participants gained additional knowledge about Making Standard Operating Procedures (SOP) and the concept of internal solid control to minimize fraud. Prospective Auditors/Junior Accountants must deepen their use of Visio to create SOPs or workflow diagrams. Understanding the tools will produce good images. Apart from that, the ability to create good SOPs and internal controls must continue to be trained. There is a need to update old SOPs due to changes in business and technology policies
Comparative Analysis of Green Accounting Practices in Lombok’s Property Sector: Challenges and Profitability Implications Yusli Mariadi; Nungki Kartikasari; Robith Hudaya; Yeldy Dwi Genadi
International Journal of Economics, Business and Innovation Research Vol. 3 No. 06 (2024): International Journal of Economics, Business and Innovation Research (IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Green accounting integrates social and environmental costs into financial reports. This study evaluates its application in two Lombok property companies, PT Nata Alam Raya and PT Meka Asia Properti. Using semi-structured interviews and audited financial statement analysis, the study finds PT Meka Asia Properti more proactive in sustainability promotion, though neither company formally integrates green accounting. Key challenges include insufficient regulations mandating environmental and social cost disclosure and high implementation costs.
The Influence of Information Prospectus, Share Offering Percentage, and Institutional Ownership Structure on Company Underpricing During an IPO Sari, Putu Julia Indah; Hudaya, Robith
International Journal of Business and Applied Economics Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v4i1.13270

Abstract

This study aims to determine the influence of the information prospectus, measured by the Debt-to-Equity Ratio, Return on Assets, and Current Ratio, as well as the percentage of stock offerings and institutional ownership structure, on underpricing. The population in this study consists of 168 companies conducting Initial Public Offerings during the 2020–2023 period. The analysis method employed is multiple linear regression analysis. The study results indicate that underpricing significantly affects the Debt-to-Equity Ratio, Return on Assets, and IPO Share Ownership Percentage. However, the Current Ratio and Institutional Ownership Structure do not have a significant effect. This research is expected to provide valuable insights into the mechanisms and factors influencing underpricing in the context of the Indonesian capital market. It can be a reference for investors and issuers when planning IPO strategies.
ANALISIS GOOD CORPORATE GOVERNANCE PADA BUMDESMA KECAMATAN GUNUNGSARI UNTUK MENINGKATKAN KINERJA BADAN USAHA MILIK DESA BERSAMA (BUMDESMA) Citra, Baiq Sonia; Cahya, Susi Retna; Hudaya, Robith
Bisnis-Net Vol 8, No 1: JUNI 2025
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v8i1.5720

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan Good Corporate Governance (GCG) pada BUMDesMa di Kecamatan Gunungsari, Lombok Barat. GCG merupakan prinsip tata kelola yang meliputi transparansi, akuntabilitas, responsibilitas, independensi, dan kewajaran. BUMDesMa Gunungsari dibentuk untuk mengoptimalkan potensi desa dalam mengatasi permasalahan perekonomian desa, namun dalam praktiknya masih terdapat kendala pada penerapan GCG, terutama dalam pengelolaan unit usaha simpan pinjam. Hasil penelitian menunjukkan bahwa prinsip transparansi dan akuntabilitas masih belum berjalan optimal, sedangkan responsibilitas dan independensi dalam pengelolaan BUMDesMa perlu ditingkatkan. Oleh karena itu, strategi perbaikan perlu dilakukan melalui peningkatan sistem manajemen dan pelaporan keuangan yang lebih transparan dan bertanggungjawab.
Kinerja Keuangan Perusahaan Entertainment Korea Selatan, Manakah yang Terbaik? Nispatussolihah; Hudaya, Robith
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 1 (2025): Jurnal Riset Mahasiswa Akuntansi, Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i2.1833

Abstract

The financial performance of South Korean entertainment companies amidst the great enthusiasm of the global community including Indonesia towards the Hallyu or Korean Wave phenomenon is an interesting to study. So, this study aims to analyze and compare the financial performance of several South Korean entertainment companies by measuring the liquidity, solvency, and profitability ratios of the company. This study is a descriptive study using a quantitative approach. The study was conducted using 4 South Korean entertainment companies with the highest market capitalization as research samples. Based on the results of the study, it can be concluded that financial performance when viewed based on the liquidity ratio can be sorted from the best to the lowest are JYP, HYBE, YG, and finally SM. Furthermore, based on the solvency ratio, the best is YG, then JYP, third SM, and finally HYBE. Then when viewed based on the profitability ratio, the best financial performance is owned by JYP, second YG, third SM, and HYBE in the last position. Overall, it can be seen that the best financial performance is owned by JYP Entertainment. Then YG Entertainment's financial performance shows quite good results. Meanwhile, SM Entertainment. and HYBE have less good financial conditions.
Pengaruh Pengetahuan Investasi, Resiko Dan Return Terhadap Keputusan Investasi Pada Investor Pasar Modal di Nusa Tenggara Barat (Studi pada investor pasar modal di Nusa tenggara barat) Nurfitasari; Hudaya, Robith
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 2 (2025): Jurnal Riset Mahasiswa Akuntansi, Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i2.1974

Abstract

This study aims to analyze the influence of investment knowledge, risk knowledge and return knowledge. The population in this study were capital market investors in West Nusa Tenggara, with a sample in this study totaling 399 respondents dominated by students in West Nusa Tenggara. The sampling technique used was purposive sampling. The analysis method used in this study was SEM with the SmartPLS 4.0 application. The results of the study showed that investment knowledge had a positive and significant effect on investment decisions, risk knowledge had a positive and significant effect on investment decisions, return knowledge had a positive and significant effect on investment decisions on capital market investors in West Nusa Tenggara. The results of this study are expected to be a supporter or reference for universities because universities play a role in shaping the character of investors in students through investment materials obtained in lectures, so that students will have a confident mentality to start investing.
Reaksi Pasar Modal Terhadap Perisitiwa Penetapan Tersangka Baru Korupsi Tambang Timah PT. Tins (Studi Kasus Pada Saham Perusahaan Pertambangan) Al-Kautsar, Ziyad; Hudaya, Robith
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 3 (2025): Jurnal Riset Mahasiswa Akuntansi, September 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.2064

Abstract

This study aims to test and explain whether there is a capital market reaction to the announcement of the stipulation of a new suspect in tin mining corruption in the mining sector on the Indonesia Stock Exchange (IDX) for 2024. This study has a population of 74 companies engaged in mining, And there are also 61 company samples with an observation period of 15 days. This study uses a quantitative approach using an event study which is a special method for analyzing certain events that are believed to have an impact or reaction. The focus of this study is to see the reactions indicated by changes in Average Abnormal Return and Trading Volume Activity using the One Sample Kolmogorov-Smirnov test to conduct a normality test and paired sample T-test if the data has been normally distributed. Then use the Wilcoxon Signed Rank Test test if the data is not normally distributed. The results of this study indicate that there is no average abnormal return but has a significant average trade volume of activity before and after the announcement of the stipulation of new suspects in the corruption of PT. Tin (tins). This research contributes to seeing how the capital market responds to the announcement of the new suspect PT. Tin (tins), as well as the extent to which this event affects investors through abnormal return and trading volume activity.
Kemampuan CSR disclosure sebagai kosmetik earnings management Hudaya, Robith; Sukma, Paradisa; Agustiningsih, Wulandari; Rahnaen, Feryadi
Akuntansi dan Teknologi Informasi Vol. 18 No. 2 (2025): Volume 18, No.2 September 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i2.7359

Abstract

Purpose – This study aims to analyze the role of Corporate Social Responsibility (CSR) disclosure in moderating the effect of earnings management (EM) on firm market value. Method – The researcher employed a panel data regression method with a moderating variable approach. The sample consists of consumer cyclical companies listed on the Indonesia Stock Exchange (IDX) during the years 2022 and 2023. Findings – The results show that earnings management (EM) does not have a significant effect on firm market value. However, the level of CSR disclosure has a positive and significant impact on market value, indicating that investors respond positively to greater transparency in social and environmental reporting. Additionally, CSR disclosure is not proven to moderate the relationship between EM and firm market value. Implications – These findings have important implications for corporate management, regulators such as the Financial Services Authority (OJK), and the Indonesia Stock Exchange in formulating policies that promote social accountability and limit earnings management practices. Originality – The novelty of this study lies in the use of prior-year CSR data to capture the delayed effect of information on investor decision-making, as well as the application of a content analysis approach based on Global Reporting Initiative (GRI) items to enhance the validity of CSR disclosure measurement.
Co-Authors Adhitya Bayu Suryantara Adrianda Anwar Agustiningsih, Wulandari Akram, Akram Al-Kautsar, Ziyad Anwar, Adrianda Astuti , Widia Ayudia Sokarina Baiq Rosyida Dwi Bambang Bambang Bambang Biana Adha Inapty Biana Adha Inapty, Biana Adha Cahya, Susi Retna Citra, Baiq Sonia Diningrat, Athaya Sukma Dwi, Baiq Rosyida Elin Erlina Sasanti Ely Windarti Hastuti, Ely Windarti Eni Indriani Eni Indriani Fadhilah, Faiz Hanani, Tri Herlina Pusparini I Gusti Agung Arista Pradnyani, I Gusti Agung Arista I Ketut Budastra Iman Waskito Jumaidi, Lalu Takdir Kartikasari, Nungki Khasanah, Aniatul Lukman Effendy Made Aditya Budastra Nabila, D. Tialurra Della Nely Anggraini Nina Karina Karim Nispatussolihah Nungki Kartikasari Nurfitasari Paradisa Sukma Paranata, Adika Pratama, Ade Yoga Priaini, Jyanneta Rahayu, Nila Rahmatulloh, Villa Susanti Rahnaen, Feryadi Rakhmawati, Intan Ramdani, Hendi Rini Ridhawati Rizki, Novia Safitri, Riska Meliana Sari, Putu Julia Indah Savita Putri, Ayudia Davina Septiana, Tisna Suhaedi, Wirawan Suryantara, Adhitya Bayu Susi Retna Cahyaningtias Tara, Nur aida Arifah Utami Putri, Yola Farista Wahidatul Husnaini Wardiningsih, Reny Widia Astuti Widyastuti Widyastuti Yeldy Dwi Genadi Yusli Mariadi