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All Journal Jurnal Ilmiah Ranggagading (JIR) Manajemen Bisnis Kompetensi JIM Pendididikan Bahasa dan Sastra Indonesia Jati: Jurnal Akuntansi Terapan Indonesia Jurnal Inovasi Pendidikan MH Thamrin MEDIA BISNIS International Journal of Business, Law, and Education Jurnal Sosial dan Teknologi Jutsi: Jurnal Teknologi dan Sistem Informasi Journal of Mechanical Engineering, Science, and Innovation Journal of Accounting Research, Organization and Economics (JAROE) The Es Accounting and Finance Innovative: Journal Of Social Science Research West Science Business and Management Jurnal Akuntansi dan Keuangan West Science West Science Accounting and Finance West Science Social and Humanities Studies Inaba of Community Services Journal Jurnal Akuntansi Jurnal Sistem Informasi, Akuntansi dan Manajemen SENMEA
Deni Iskandar
Universitas Pasundan
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Neuroscience Public Health Social Sciences Other

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The Effect of Liquidity Management, Cost Structure, and Leverage Policy on Financial Performance in the Retail Sector in Jakarta Budiasih, Yanti; Iskandar, Deni
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1437

Abstract

This study examines the effect of liquidity management, cost structure, and leverage policy on the financial performance of retail sector companies in Jakarta. Utilizing a quantitative approach, primary data were collected from 165 respondents using a structured questionnaire measured on a Likert scale of 1-5. Structural Equation Modeling-Partial Least Squares (SEM-PLS 3) was employed to analyze the relationships between the independent variables—liquidity management, cost structure, and leverage policy—and the dependent variable, financial performance. The findings indicate that all three factors significantly and positively influence financial performance, with leverage policy showing the strongest effect. The study underscores the importance of strategic financial management practices for retail companies to enhance profitability and sustain competitive advantages. Practical implications include adopting efficient liquidity tools, optimizing cost structures, and strategically managing leverage to maximize growth and stability.
The Comparison Models of Earning Management, CSR, and Intellectual Capital on Firm Value Moderated by Performance Gantino, Rilla; Ruswanti, Endang; Widodo, Agung Mulyo; Iskandar, Deni
Journal of Accounting Research, Organization and Economics Vol 5, No 2 (2022): JAROE Vol. 5 No. 2 August 2022
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v5i2.26514

Abstract

Objective This study aims to compare the effect of earnings management, corporate social responsibility (CSR), and intellectual capital on firm value moderated by performance in two different periods, 2015-2019 (before COVID-19 pandemic) and 2015-2020 (9 months of pandemic).Design/methodology This Study used two data year groups, from 2015-2019 and 2015-2020 with purposive sampling technique. The population of 5 sectors and 2 sub-sectors of companies listed on the Indonesia Stock Exchange which consists of basic and chemical industry, consumer goods, mining, Infrastructure, Utilities Transportation, various industries (excluding textile and automotive) sector and the Automotive Components, Textile Garment sub-sector.Results The results show, even though the pandemic lasted 9 months in 2020, the average return on assets (ROA) of the 2015-2020 group decreased, turns out it doesn't have much effect on the strength of ROA to moderate the variable x to y. For 2015-2019 (before COVID-19 pandemic), performance moderates the effect of earnings management, CSR, and intellectual capital on firm value in the textile, automotive and components sub-sectors, various industries, consumer goods sectors and infrastructure and for 2015-2020 (9 months of the pandemic) only textile, automotive and components sub-sectors, various industries, and infrastructure. Partially for 2015-2019, value added intellectual coefficient (VAIC) has a significant effect moderated by performance in the consumer goods infrastructure sector, and automotive, then CSR has a significant effect moderated by performance in the basic industry and textile. Earning management has a significant effect moderated by performance in the basic industry, infrastructure and automotive. The same results for 2015-2020, for earning management. VAIC has a significant effect moderated by performance in consumer goods and infrastructure sector and CSR has a significant effect moderated by performance in textile, basic industry and various industries.Research limitations/implications This study only uses secondary data for 2015-2019 and 2015-2020 and only uses 5 sectors from 9 sectors and does not compare each sub-sector.Novelty/Originality This study obtained a comparison of the model of the influence of earnings management, intellectual capital, and CSR on firm value moderated by performance for 5 sectors and 2 sub-sectors.
Analisa Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Pada Pelaku Usaha Bisnis Online Kurnianto, Daniel; Iskandar, Deni
Jurnal Akuntansi Vol. 23, No. 2, Juli - Desember 2023
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v23i2.2863

Abstract

The purpose of this study is to find out how taxpayer awareness, understanding of taxation, and knowledge of taxation affect taxpayer compliance. The independent variables of this study are tax knowledge, understanding of taxation, and taxpayer awareness. In addition, taxpayer compliance is the dependent variable in this study. The population and sample of this study are online business people in Jakarta. The study used a purposive sampling strategy to collect data by sending questionnaires to people who had online businesses. A total of 92 respondents were obtained. This study used IBM SPSS 25 for multiple linear analysis in this study. The findings of this study show that simultaneously the independent variable has a positive and significant effect on the dependent variable. The variable of tax understanding and the variable of taxpayer awareness both have a positive effect on taxpayer compliance, while the variable of tax knowledge does not have a significant effect on taxpayer compliance Keywords : tax knowledge, tax understanding, taxpayer awareness, taxpayer compliance, online business
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Pergantian Auditor Terhadap Audit Report Lag Calista, Calista; Iskandar, Deni; Frederica, Diana
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 3 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (September 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v2i3.394

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dari profitabilitas, ukuran perusahaan, dan pergantian auditor terhadap audit report lag. Penelitian dilakukan terhadap 147 sampel yang diperoleh dari laporan keuangan 49 perusahaan dalam periode 2017-2019. Melalui penelitian ini , kami menemukan hasil bahwa: (1) Profitabilitas berpengaruh negatif terhadap audit report lag, (2) Ukuran perusahaan tidak berpengaruh terhadap audit report lag, dan (3) Pergantian auditor tidak berpengaruh terhadap audit report lag.
Pengaruh Sosialisasi, Tingkat Pendidikan, Dan Sikap Rasional Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Jakarta Barat Kristian, Novianus; Iskandar, Deni
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 3 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (September 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v2i3.395

Abstract

Semenjak pandemi COVID-19 investasi saham menjadi hal yang sering diperbincangkan, banyak orang yang mulai masuk ke dalam dunia investasi saham, namun tidak semua investor paham mengenai rasio yang dapat menjadi bahan pertimbangan dalam memilih saham seperti Dividend Yield, Earning per Share dan Return on Equity. Pertimbangan dalam memilih saham bukan termasuk hal yang mudah, setiap aspek saham tersebut harus dipertimbangkan. ELECTRE (Elimination Et Choix Traduisant La Realite) merupakan salah satu metode dalam pengambilan keputusan dengan konsep ranking yang memiliki beberapa kriteria. Saham juga memiliki beberapa kriteria untuk dipertimbangkan, penerapan metode ELECTRE dalam pemilihan saham dapat dilakukan untuk menghasilkan perankingan dari alternatif saham yang menjadi bahan pertimbangan investor. Tujuan dari penelitian ini adalah menghasilkan sistem pendukung keputusan yang dapat menjadi pertimbangan investor dalam memilih saham. Sistem pendukung keputusan ini dirancang menggunakan metode ELECTRE, bahasa pemrograman PHP 5.6.5 dan database MySQL
Recent Developments in Financial Innovation Research and Sustainable Accounting Models Bibliometric Analysis approach Judijanto, Loso; Sudarmanto, Eko; Kalsum, Ummu; Iskandar, Deni
The Es Accounting And Finance Vol. 2 No. 02 (2024): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i02.227

Abstract

This study conducts a systematic bibliometric analysis to examine recent developments in financial innovation research and sustainable accounting models. The intertwining of financial innovation and sustainability reflects a significant shift in the global economic paradigm, with innovations such as green bonds and impact investing reshaping financial markets. The research aims to identify key themes, trends, and interdisciplinary connections within the literature, offering insights for academia, practitioners, policymakers, and other stakeholders. Analysis reveals a growing emphasis on the role of financial innovation in driving sustainable growth and the importance of sustainable accounting in fostering transparency and accountability. The study also highlights emerging research directions, including interdisciplinary approaches, drivers of innovation and development, microfinance impact on household economics, and the nexus between education and health. Ultimately, this research seeks to contribute to the advancement of knowledge and practices promoting both financial prosperity and environmental and social well-being.
RANCANG BANGUN SISTEM INFORMASI PUSKESMAS UMBAN SARI BERBASIS WEB Iskandar, Deni; Nasution, Nurliana; Zamsuri, Ahmad
JUTSI: Jurnal Teknologi dan Sistem Informasi Vol. 4 No. 1 (2024): FEBRUARY 2024
Publisher : LPPM STMIK Royal Kisaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jutsi.v4i1.3054

Abstract

Abstract: Umban Sari Community Health Center still uses handwriting to process data on young children, causing reports to be lost or damaged. In general, community health centers face various obstacles in recording and reporting. Based on the results of the interview, there were various obstacles related to recording and reporting the results of activities, namely the handwritten health center information system and the reporting warehouse which was quite messy and cramped. This system is a prototype method. Prototyping is a systematic development method that uses an approach to build a program quickly and gradually so that users can launch it immediately. Data from field studies were collected by researchers directly from the Umban Sari Community Health Center, Rumbai Regency. The author conducted interviews to obtain information about the process carried out, observations to confirm and perfect the material, and obtain direct information about the research. The aim of the system analysis stage is to create a basis for creating or improving existing systems. The results of the analysis can be used to create or modify a more effective and efficient system.Keywords: Health Center, Information System, Modeling Abstrak : Puskesmas Umban Sari masih menggunakan tulisan tangan dalam mengolah data anak kecil sehingga menyebabkan laporan hilang atau rusak. Secara umum, puskesmas menghadapi berbagai hambatan dalam pencatatan dan pelaporan. Berdasarkan hasil wawancara, terdapat berbagai kendala terkait pencatatan dan pelaporan hasil kegiatan, yaitu sistem informasi puskesmas yang ditulis tangan dan gudang pelaporan yang cukup berantakan dan sempit. sistem ini adalah metode prototipe. Prototyping adalah metode pengembangan sistematis yang menggunakan pendekatan untuk membangun sebuah program secara cepat dan bertahap sehingga pengguna dapat segera mengevaluasinya. Data hasil studi lapangan dikumpulkan oleh peneliti langsung dari Puskesmas Umban Sari Kabupaten Rumbai. Penulis melakukan wawancara untuk memperoleh informasi mengenai proses yang dilakukan, observasi untuk mengkonfirmasi dan menyempurnakan materi, serta memperoleh informasi langsung mengenai penelitian.Tujuan dari tahap analisis sistem adalah untuk membuat landasan dalam membuat atau memperbaiki sistem yang sudah ada. Hasil analisis dapat digunakan untuk membuat atau memodifikasi sistem yang lebih efektif dan efisien.Kata Kunci: Pemodelan, Puskesmas, Sistem Informasi
ANALISIS SELISIH TARIF RUMAH SAKIT DENGAN TARIF INACBG’S PASIEN JKN RAWAT INAP KELAS 3 DAN KAITANNTA DENGAN KUALITAS PELAYANAN (Case Study pada RS Betha Medika Sofian, Suci Rahmawati; Iskandar, Deni; Nurodin, Idang
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : Universitas Nusantara PGRI Kediri

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

Abstract

The aim of this study is to analyze differences in hospital rates and INACBG rates on the payment of claims for inpatient JKN class 3 patients and their relation to service quality.Data collected through observation, interviews, and documentation. The study used a descriptive qualitative method.The results of this study indicate that there are differences in hospital real rates with INACBG package rates. Of the 153 cases of disease, there was a positive difference received by the hospital, namely in the case of specialist internal medicine, surgical specialist, pediatric specialist, neurological specialist, and obgyn or midwifery
Pengaruh Literasi Keuangan, Emosi, dan Pembelian Kompulsif Terhadap Kecenderungan Berutang Pengguna Paylater di Bogor Siswanto, Halim Putera; Kalina, Priscilla Patricia; Iskandar, Deni
Jurnal Sosial Teknologi Vol. 5 No. 12 (2025): Jurnal Sosial dan Teknologi
Publisher : CV. Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsostech.v5i12.32541

Abstract

Perkembangan teknologi saat ini mempengaruhi berbagai aspek kehidupan, termasuk ekonomi, dengan berkembangnya sistem pembayaran non tunai yang mulai banyak digunakan oleh masyarakat. Di tengah aktivitas belanja yang marak dilakukan secara digital atau melalui e-commerce, berbagai jenis pembayaran non-tunai ditawarkan untuk menunjang kemudahan dalam bertransaksi, seperti layanan paylater. Kemudahan dalam menggunakan layanan paylater dalam melakukan transaksi tanpa harus mengeluarkan uang secara langsung melainkan menunda pembayaran ke lain waktu dapat membuat seseorang memiliki perilaku kecenderungan untuk berutang. Penelitian ini bertujuan untuk menguji pengaruh Literasi Keuangan, Emosi, dan Pembelian Kompulsif terhadap Kecenderungan Berutang. Sampel pada penelitian ini adalah sebanyak 171 responden yang merupakan Generasi Milenial dan Generasi Z yang berdomisili di Bogor dan pernah menggunakan layanan paylater. Data responden diperoleh melalui penyebaran kuesioner dengan menggunakan teknik purposive sampling. Data yang diperoleh kemudian diolah menggunakan Structural Equation Modelling-Partial Least Square (SEM-PLS), dengan aplikasi SmartPLS 4. Hasil penelitian ini menunjukkan bahwa variabel Literasi Keuangan dan Pembelian Kompulsif berpengaruh positif terhadap Kecenderungan Berutang, sedangkan variabel Emosi mempengaruhi Kecenderungan Berutang secara negatif.
PENGARUH PREFERENSI PEMBAYARAN DIGITAL, KEMUDAHAN AKSES LAYANAN, WAKTU PELAPORAN, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN PEMBAYARAN PAJAK ORANG PRIBADI DI JAKARTA UTARA Florencia, Chika; Iskandar, Deni
Jurnal Akuntansi Vol. 26, No. 1, Januari - Juni 2026
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v26i1.4341

Abstract

Tax compliance remains an important issue in supporting state revenue, particularly among individual taxpayers in the digital era. The increasing use of digital systems in taxation requires taxpayers to adapt to new methods of payment and reporting. This study aims to analyze the effect of digital payment preferences, ease of service access, tax reporting time, and taxpayer awareness on individual taxpayer compliance. Quantitative research is the method implemented by this research with data collected from 150 respondents through questionnaires, followed by validity and reliability testing. The results indicate that tax payment compliance is positively and significantly effected by all variables, with ease of service access showing the strongest influence, followed by digital payment preferences, taxpayer awareness, and tax reporting time. These findings suggest that improving digital services, accessibility, and taxpayer awareness can enhance voluntary compliance. Thus, strengthening digital tax systems and increasing public awareness are essential to improving taxpayer compliance.
Co-Authors . G, Samsu Adirinekso, Gidion Afif Syarifudin Yahya Agung Sudrajad Agus Sulaeman Ahmad Zamsuri, Ahmad Anggriani, Nani Basri, T. Saiful Calista, Calista Cut Zahratul Baidah, Cut Zahratul Dhiani, Yanni Diana Frederica Dicky Eka Desy Purnama Eko Nursalim, Eko Eko Sudarmanto Endang Ruswanti Fikri, Maiza Fitria, Arie Florencia, Chika Herawati Herawati Himawan Sutanto, Himawan Ian Nurpatria Suryawan Ian Nurpatria Suryawan Idang Nurodin Imron Rosyadi Irsyadiah, Nur Judijanto, Loso Kalina, Priscilla Patricia Kristian, Novianus Kurnianto, Daniel Lestari, Endah Dwi M. Yusuf Bahtiar Marliani, Lia Marlina, yuli Muhamad Akbar Nurliana Nasution, Nurliana Pradhypta, Ignatius Christian Rahmat Santoso, Rahmat Rudolf Lumban Tobing Rudy C. Tarumingkeng Rum, Ira Adiyati Siswanto, Halim Putera Sofian, Suci Rahmawati Suar, Abi Subagyo, Subagyo Subhayni, Subhayni Sunardi Sunardi Tari Rahayu, Tari Tommy Setiawan Ruslim, Tommy Setiawan Ummu Kalsum Utami, Eva Yuniarti Widodo, Agung Mulyo Yanti Budiasih, Yanti Yusri Yusuf