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All Journal Infestasi JOURNAL OF APPLIED ACCOUNTING AND TAXATION PRIVE: Jurnal Riset Akuntansi dan Keuangan JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Aplikasi Akuntansi Jurnal Berdaya Mandiri AKMENIKA Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Fairness Jurnal Akuntansi Qualitative Research of Business and Social Sciences Stability: Journal of Management and Business
Rahandhika Ivan Adyaksana
Universitas PGRI Yogyakarta
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Value chain and government support in generating innovation in the creative industry in Yogyakarta Zidni Husnia Fachrunnisa; Rahandhika Ivan Adyaksana; Siti Afidatul Khotijah
Qualitative Research of Business and Social Sciences Vol. 3 No. 2 (2026): Qualitative Research of Business and Social Sciences
Publisher : Department of Accounting Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/qrobss.v3i2.9416

Abstract

Today, the innovation process is decentralized across a company's value chain and involves various actors. This study focuses on how the value chain enhances innovation and the government's impact on innovation in the creative industry in Yogyakarta. The research method used was qualitative research with data collection through interviews. The population in this study was the creative industry in the Special Region of Yogyakarta, with 13 creative industry actors from various business sectors serving as samples. The results show that each stage of the value chain—creation, production, distribution, and commercialization—can generate innovation for the creative industry, and government support at each stage of the value chain can encourage the creative industry to innovate. As a result, innovation in the creative industry can be increased by optimizing activities at each value chain and with government support. Suggestions for future research include expanding the sample, particularly to sectors not yet examined in this study, to obtain more comprehensive results.
THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE, ENVIRONMENTAL INFORMATION DISCLOSURE, ENVIRONMENTAL COSTS ON COMPANY VALUE (CASE STUDY OF A MINING COMPANY) Crescentiano Agung Wicaksono; Rahandhika Ivan Adyaksana; Rifai Ahmad Harkas
STABILITY : Journal of Management and Business Vol. 8 No. 2 (2025): Vol 8 No 2 (2025)
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/vvcbtf76

Abstract

This research is driven by the increasing focus on corporate sustainability practices, especially within the mining sector, which significantly impacts firm value The purpose of the study is to examine the effect of environmental performance, environmental information disclosure, and environmental costs on firm value. The study employs a quantitative approach using secondary data obtained from the annual and sustainability report of mining companies listed on the Indonesia Stock Exchange during the 2019-2023 period. The sample was selected using a purposive sampling method with a total of 74 observation. The result show that environmental performance has on significant effect on firm value, while environmental information disclosure has a significant positive effect and environmental costs have a significant negative effect on firm value. These findings indicate that transparent environmental disclosure can enhance investor confidence, where as environmental costs are still perceived as a financial burden. This study contributes theoretically by strengthening signaling theory and provides practical implications for companies to balance sustainability strategies with cost sufficiency.
PENDAMPINGAN PEMBUKUAN SEDERHANA UNTUK MENINGKATKAN PEMAHAMAN PENYUSUNAN LAPORAN KEUANGAN Ade Sagita Damayanti; Ratna Purnama Sari; Rahandhika Ivan Adyaksana; Yennisa
Jurnal Berdaya Mandiri Vol. 8 No. 2 (2026): JURNAL BERDAYA MANDIRI (JBM)
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbm.v8i2.9746

Abstract

Micro, Small, and Medium Enterprises (MSMEs) often face challenges in preparing financial reports because these processes are still manual and unstructured. This study aims to improve MSMEs' understanding of financial reporting and to analyze the effectiveness of Microsoft Excel. The method used was a descriptive quantitative approach using observation, interviews, documentation, and questionnaires. The activities were carried out through the stages of initial observation, needs identification, training and mentoring, and implementation. The results showed that, before the mentoring, financial records were disorganized and not integrated with the owner's finances. After the mentoring, business owners were able to systematically record transactions and prepare simple financial reports, including profit and loss statements, changes in equity, and the financial position. The use of Microsoft Excel has been shown to improve the accuracy and neatness of recording and to foster awareness of separating business and personal finances. Therefore, Microsoft Excel-based mentoring is effective in improving the quality of MSME financial management. Keyword: MSMEs, financial reports, Microsoft Excel, bookkeeping
Analisis Reaksi Investor Pasar Modal Indonesia terhadap Pengumuman PP No. 40Tahun 2025 Crescentiano Agung Wicaksono; Rahandhika Ivan Adyaksana; Khalilul Rahman; Fatah Mario Andaru
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol. 7 No. 1 (2026): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan): In-Press
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v7i1.6176

Abstract

Transisi menuju ekonomi rendah karbon dan pencapaian target net zero emission 2060 menjadi urgensi global yang mendorong Pemerintah Indonesia menerbitkan PP No. 40 Tahun 2025 sebagai kerangka baru Kebijakan Energi Nasional. Meskipun regulasi ini memuat insentif strategis dan mekanisme pajak karbon, implementasinya dihadapkan pada tantangan ketidakpastian hukum yang berpotensi memengaruhi ekspektasi investor di pasar modal. Penelitian ini bertujuan untuk mengevaluasi reaksi pasar modal Indonesia terhadap pengumuman kebijakan tersebut dengan menganalisis perbedaan abnormal return (AR) dan trading volume activity (TVA) pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia. Dengan menggunakan pendekatan event study pada jendela pengamatan 11 hari, populasi 77 emiten dan sampel penelitian ditentukan melalui teknik purposive sampling, yaitu 70 emiten yang memenuhi kriteria aktivitas perdagangan. Data dianalisis menggunakan uji non-parametrik Wilcoxon Signed Rank Test setelah hasil uji normalitas One-Sample Kolmogorov-Smirnov menunjukkan distribusi data yang tidak normal. Hasil penelitian mengungkapkan bahwa terdapat perbedaan signifikan pada abnormal return antara periode sebelum dan sesudah pengumuman peristiwa, namun tidak ditemukan perbedaan signifikan pada trading volume activity. Temuan ini membuktikan bahwa PP No. 40 Tahun 2025 mengandung informasi material yang direspons investor sebagai sinyal positif untuk penyesuaian harga saham, meskipun belum cukup kuat untuk memicu gelombang transaksi yang masih bersifat terbatas dan spekulatif. Implikasi penelitian ini menunjukkan bahwa kebijakan energi nasional terbaru lebih berperan sebagai instrumen koreksi nilai dibandingkan sebagai penggerak likuiditas, sehingga menuntut regulator untuk segera memberikan kepastian aturan pelaksana demi menjaga stabilitas investasi jangka panjang di sektor energi hijau.
Co-Authors Ade Sagita Damayanti Afrinia Susilowati Anandita Zulia Putri Baniady Gennody Pronosokodewo Baniady Gennody Pronosokodewo Chily Meilia Singgangsari Crescentiano Agung Wicaksono Crescentiano Agung Wicaksono Era Trianita Saputra Fatah Mario Andaru Fitria Nuri Agustin Khalilul Rahman Lia Nadia Sufitri M. Sulkhanul Umam M.Sulkhanul Umam Pramudiati, Ningrum Raafi Astrian Yudhistira Ratna Purnama Sari Rifai Ahmad Harkas Siti Afidatul Khotijah Tantri Dyah Ayu Lestari Vidya Vitta Adhivinna Yennisa Zidni Husnia Fachrunisa Zidni Husnia Fachrunnisa