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GOVERNANSI KORPORAT DAN PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR TERBUKA DI INDONESIA Nanggala, Ardhya Yudistira Adi
Jurnal Ilmiah Akuntansi Indonesia Vol 4, No 2 (2019): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

This study aims to determine and analyze the effect of corporate governance mechanisms on laboratory management. The governance mechanisms tested are institutional ownership, managerial ownership, the proportion of independent commissioners, the number of commissioners, and the audit committee. Population of this study is manufacturing companies listed on the Stock Exchange from 2015-2017. Sampling was done by purposive sampling method. Research data could be obtained from www.idx.co.id. Based on the results of the study concluded that the corporate governance mechanism consisting of managerial ownership, institutional ownership, the proportion of independent commissioners, the size of the board of commissioners, and the existence of an audit committee had no effect on earnings management

ACTIVITY BASED COSTING DENGAN KENDALI WAKTU UNTUK MENGHITUNG COST LAYANAN PADA BENGKEL OTOMOTIF â€œDAâ€ DI JEMBER Kustono, Alwan Sri; Nanggala, Ardhya Yudistira Adi
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 11, No 1 (2020): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

One of the weaknesses of many small businesses that are encountered is the weak reporting of quantitative business activities. A common problem that occurs is about how the treatment of costs for the activities of the small and medium business units that are not in accordance with existing accounting principles. The recognition and measurenment of costs incurred in small and medium enterprises is very important to understand. It can support their entrepreneurs to make decisions, such as to determine the selling price that affects the profits to be achieved by a business. The purpose of this study uses activity based costing techniques with time drivers to calculate service costs in the "DA" automotive workshop in Jember.The research method used is applied qualitative research. The research is directed at determining service costs by using time driver activity based costing techniques. The results of the study can be used for "DA" workshops as a comparison of service costs.

GOVERNANSI KORPORAT DAN PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR TERBUKA DI INDONESIA Ardhya Yudistira Adi Nanggala
Jurnal Ilmiah Akuntansi Indonesia Vol 4, No 2 (2019): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v4i2.2659

This study aims to determine and analyze the effect of corporate governance mechanisms on laboratory management. The governance mechanisms tested are institutional ownership, managerial ownership, the proportion of independent commissioners, the number of commissioners, and the audit committee. Population of this study is manufacturing companies listed on the Stock Exchange from 2015-2017. Sampling was done by purposive sampling method. Research data could be obtained from www.idx.co.id. Based on the results of the study concluded that the corporate governance mechanism consisting of managerial ownership, institutional ownership, the proportion of independent commissioners, the size of the board of commissioners, and the existence of an audit committee had no effect on earnings management

Determinants of the Use of E-Wallet for Transaction Payment among College Students Alwan Sri Kustono; Ardhya Yudistira Adi Nanggala; Imam Mas’ud
Journal of Economics, Business, & Accountancy Ventura Vol 23, No 1 (2020): April - July 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i1.2245

This study aims to determine the factors that influence behavioral intentions to use E-wallet. The factors tested include application quality, perceived usefulness, perceived ease of use, and attitude toward using. The population in this study is college students in Jember Regency, Indonesia. Data analysis is carried out using Variance-based Partial Least Square. The number of samples used is 180 college students as users of the e-wallet application. Six hypotheses are tested, and four hypotheses are successfully accepted. Perceived ease of use has a positive effect on perceived usefulness. Perceived usefulness has a positive effect on attitude toward using e-wallet applications. Attitude plays a vital role in behavioral intentions to use e-wallets. The quality of the e-wallet application does not affect the level of perceived usefulness. The perceived ease of use of the application has no direct effect on attitude. This study's results are beneficial for e-wallet providers to increase the level of the use of e-wallet.

Preparing the quality of financial statements at health centers: to explore the role of regional inspectorates and professionalism of accounting personnel Alwan Sri Kustono; Ardhya Yudistira Adi Nanggala
The Indonesian Accounting Review Vol 10, No 1 (2020): January - June 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i1.1878

This study aims to analyze the effect of professionalism and the inspectorates’ existence on the quality of health center financial statements in Situbondo Regency. This study uses a qualitative phenomenological approach because it deals with social phenomena as well as their interactions with certain environments and conditions. The informants were selected from health center’s accounting personnel. The data were collected using a focus group discussion. The results show that professionalism has an effect on the quality of financial statements because professional employees are skilled employees in the field and they can carry out their tasks seriously and responsibly, understand the rules, be objective and be oriented to quality results. The inspectorates’ existence encourages the health center to conduct financial reporting in accordance with the applicable standards due to the aspects of supervision and coaching.

Free Cash Flows, Management Ownership, Dividend Policy, and Debt Policy Ardhya Yudistira Adi Nanggala
Jurnal Ekonomi Akuntansi dan Manajemen Vol 19 No 1 (2020)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v19i1.17544

This study aims to identify and examine empirically effect of free cash flows, managerial ownership and dividend policy on debt policy (empirical study on companies listed on Stock Exchange). This study uses secondary data in form of financial statements derived from annual financial statements of companies listed on Stock Exchange and available reporting consecutive years from 2012 to 2017. Samples were taken by purposive sampling with first criteria company's annual financial statement data available for consecutive reporting years from 2012 to 2017. Number of samples in this study 132 firm years. Data analysis methods used in this study is multiple linear regression analysis. Results showed that: free cash flows and managerial ownership has a significant positive effect on debt policy. Dividend policy have a significant negative effect on debt policy. Keywords: Free cash Flows, Management Ownership Dividend Policy, Debt Policy

Use of Fintech for Payment: Approach to Technology Acceptance Model Modified Ardhya Yudistira Adi Nanggala
Journal of Contemporary Information Technology, Management, and Accounting Vol 1 No 1 (2020): Behavioral Information System in Private Sector Organizations
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.5527891

This study examined the effect of two main perceptions on TAM models along with web security perceptions of the attitudes and intention to use fintech. Web security perceptions are considered as additional variables are important in influencing attitudes and intention to use of fintech because users will use information systems. Sample was selected by the snowball method. Fintech usage questionnaire was developed using existing scales from prior tam instruments and modified where appropriate. 147 participants completed the survey questionnaire measuring their responses to perceived usefulness, perceived ease of use, attitudes towards usage and behavioral intention to use. The results showed that the variable perception of the usefulness of a positive influence on the attitude of the use of fintech, perceived security web effect on the attitude of the use of fintech and attitudes towards usage influence intention to use of fintech. The perceived ease of use and the perceived ease of use are not significant effect on the perception of the use of fintech.

ANALISIS SISTEM INFORMASI AKUNTANSI SIKLUS PENGELUARAN KAS PADA PT DAPUR SEHATI FOOD Nanggala, Ardhya Yudistira Adi; Ihsan, Ahmat Muniril; Nurholifah, Siti; Putra, Dony Anugerah; Ramadhani, Alif Farhan; Rafliansyah, Mohammad Nanda; Septiana, Nur Laila
Growth Vol 23 No 1 (2025): MEI
Publisher : Relawan Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/growth-journal.v23i1.6649

This study was conducted to determine the flow of the accounting information system in the cash disbursement cycle at PT Dapur Sehati Food. The main focus of the study is to describe the cash disbursement process that occurs in the company and identify the units involved in the cycle. This study uses a qualitative approach with a descriptive method, where data is collected through observation and documentation of the cash disbursement procedure in the company. The results of the study indicate that the cash disbursement cycle at PT Dapur Sehati Food consists of several stages, starting from purchase requests, receipt of goods, making payment documents, to the process of recording transactions in the accounting system. Each stage is carried out by sections that have their own roles, such as the warehouse section, finance section, and accounting section. This study provides a comprehensive overview of how the accounting information system plays a role in recording and managing the cash disbursement process in the company.

PENGARUH ROA, CR, DAN TATO TERHADAP HARGA SAHAM DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA PERIODE 2021-2023 Sulistiyowati, Novi; Wahyuni, Ika; Nanggala, Ardhya Yudistira Adi
Jurnal Mahasiswa Entrepreneurship (JME) Vol 4 No 4 (2025): APRIL 2025
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v4i4.6711

This study aims to examine the effect of Return On Assets (ROA), Current Ratio (CR), and Total Asset Turnover (TATO) on Stock prices through Capital structure in manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The method used in this study is quantitative. The sample consisted of eleven companies selected by purposive sampling from a total population of 73. Data were obtained from the company’s annual financial reports, which are available on the official IDX website. Data analysis used the Partial Least Square (PLS) analysis technique through SmartPLS software version 3.0. The study results show that ROA and TATO do not have a significant effect on Capital structure or Stock price, while CR has a significant negative effect on both. This research also found that Capital structure significantly negatively affects Stock prices. Indirectly, CR significantly positively affects Stock price through Capital structure, while ROA and TATO do not show a significant mediation effect.

PENGARUH STRUKTUR MODAL, PERTUMBUHAN PERUSAHAAN, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PADA TAHUN 2019-2023 Maisaroh, Siti; Pramitasari, Triska Dewi; Nanggala, Ardhya Yudistira Adi
Jurnal Mahasiswa Entrepreneurship (JME) Vol 4 No 3 (2025): MARET 2025
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v4i3.6509

Food and beverage companies listed on the Indonesia Stock Exchange are one of the industrial sectors with rapid growth and significant contributions to the national economy. This study examines the effect of capital structure, company growth, and liquidity on company value directly or indirectly through profitability as an intervening variable. The object of this research is food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The research method used is a quantitative method with a descriptive approach. The sampling technique was purposive sampling, and seven companies were obtained as samples—data obtained from annual financial reports published through the official IDX website. The data analysis technique used is Structural Equation Modeling (SEM) with the help of the Smart PLS application. The results of the direct effect hypothesis test show that capital structure and company growth have a significant effect on profitability but not on company value, liquidity has a significant effect on profitability and company value, profitability has a significant effect on company value. The indirect effect hypothesis test results show that capital structure, company growth, and liquidity on company value through profitability have an insignificant effect.

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