Article Per Year (5 Year)
p-Index From 2021 - 2026
1.564
P-Index
This Author published in this journals
All Journal EL-MUHASABA Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JIAI (Jurnal Ilmiah Akuntansi Indonesia) CERMIN: Jurnal Penelitian Journal of Contemporary Information Technology, Management, and Accounting Jurnal Ekonomi dan Bisnis GROWTH (JEBG) Jurnal Mahasiswa Entrepreneur Indonesian Journal of Accounting and Governance JURNAL MANAJEMEN DAN BISNIS INDONESIA
Ardhya Yudistira Adi Nanggala
Abdurachman Saleh University, Situbondo, East Java, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 19 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 19 Documents
Search

 1   2 
DEBT TO EQUITY RATIO, CASH RATIO, TOTAL ASSET TURNOVER DALAM MEMPENGARUHI RETURN ON ASSETS SERTA DAMPAKNYA BAGI NILAI PERUSAHAAN MAKANAN DAN MINUMAN TBK DI BEI TAHUN 2020-2023 Wahyuni, Ayu Sri; Pramitasari, Triska Dewi; Nanggala, Ardhya Yudistira Adi
Jurnal Mahasiswa Entrepreneurship (JME) Vol 4 No 5 (2025): Mei 2025
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v4i5.6993

Abstract

This study aims to analyze the effect of the debt to equity ratio, cash ratio, and total asset turnover on return on assets and their impact on the value of food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2020–2023. The research method used is a quantitative approach. The sampling technique employed was purposive sampling, resulting in nine companies selected as samples out of a total population of twentysix. The data used are secondary data in the form of annual financial reports published on the official website www.idx.co.id. Data analysis was conducted using the Partial Least Squares (PLS) analysis technique with SmartPLS version 3.0 software. Based on the PLS test, the results show that the debt to equity ratio has a negative and insignificant effect on return on assets; the cash ratio has a positive and insignificant effect on return on assets; and the total asset turnover has a negative and insignificant effect on return on assets. The debt to equity ratio has a negative and insignificant effect on firm value. the cash ratio has a negative and insignificant effect on firm value. The total asset turnover has a positive and significant effect on firm value. Return on Assets has a positive and insignificant effect on firm value. The debt to equity ratio has a positive and insignificant effect on firm value through return on assets. The cash ratio has a negative and insignificant effect on firm value through return on assets. The total asset turnover has a negative and insignificant effect on firm value through return on assets.
PENGARUH PROFITABILITAS, PERTUMBUHAN PENJUALAN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR 2020-2023 Utami, Lutvia Wahyu; Subaida, Ida; Nanggala, Ardhya Yudistira Adi
Jurnal Mahasiswa Entrepreneurship (JME) Vol 4 No 9 (2025): SEPTEMBER 2025
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/jme.v4i9.7093

Abstract

The food and beverage sector listed on the Indonesia Stock Exchange is one of the fastest growing industries and makes a significant contribution to the national economy. This study aims to determine the effect of Profitability, Sales Growth, and Company Size on Company Value, both directly and indirectly through Capital Structure as an intervening variable. The study focuses on food and beverage companies listed on the IDX in 2020 - 2023. The method used is a quantitative method with a descriptive approach, using purposive sampling to select 9 companies as research samples. Data sourced from annual financial reports available on the official IDX website. Data analysis using Structural Equation Modeling (SEM) with Smart PLS software. The results of the Profitability analysis have a negative and significant effect on Capital Structure; Sales growth has a negative but insignificant effect on Capital Structure; Company size has a negative but insignificant effect on Capital Structure; Profitability has a negative but insignificant effect on Company Value; Sales growth has a positive but significant effect on Company Value; Company size has a negative and significant effect on Company Value; Capital structure has a positive and significant effect on Company Value; Profitability has a negative but insignificant effect on Company Value through Capital Structure; Sales growth has a negative but insignificant effect on Company Value through Capital Structure; Company size has a negative but insignificant effect on Company Value through Capital Structure.
ANALISIS PROFITABILITAS DALAM MEMODERASI LIKUIDITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN PADA SEKTOR FARMASI TAHUN 2020-2023 Muzaqi, Ahmad; 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.v4i4.6529

Abstract

The results of the research test using the Smart Partial Least Squares (PLS) application showed that Liquidity has a positive but insignificant effect on Company Value. Leverage has a positive but insignificant effect on Company Value. Profitability has a positive but insignificant effect in moderating the effect of Liquidity on Company Value. Profitability has a positive but insignificant effect in moderating the effect of Leverage on Company Value.
Dampak Mobile Banking Terhadap Kinerja Dan Stabilitas Keuangan Perbankan di Indonesia Pramitasari, Triska Dewi; Nanggala, Ardhya Yudistira Adi
Jurnal Manajemen dan Bisnis Indonesia Vol. 9 No. 2 (2023): Edisi Bulan Desember
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jmbi.v9i2.855

Abstract

Di Indonesia, pengguna dan transaksi mobile banking terus meningkat. Peningkatan mobile banking, sebagai bagian dari proses digitalisasi perbankan, direspon regulator dengan didukung berbagai regulasi agar digitalisasi perbankan terus ditingkatkan. Regulator dan bank mengharapkan digitalisasi perbankan dapat meningkatkan kinerja dan stabilitas keuangan perbankan. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana dampak mobile banking, sebagai bagian dari proses digitalisasi perbankan, terhadap kinerja dan stabilitas keuangan perbankan di Indonesia. Metode analisa yang digunakan adalah Generalized Method of Moments (GMM) dengan data perbankan 11 bank di Indonesia selama tahun 2008-2020. Hasil empiris menunjukkan bahwa bank-bank yang memiliki sistem mobile banking mempunyai kinerja yang lebih tinggi dan risiko keuangan yang lebih rendah. Selain itu, perkembangan mobile banking memainkan peran penting selama periode krisis keuangan global dalam rangka menjaga stabilitas keuangan bank. Pada akhirnya, dampak positif dari mobile banking terhadap kinerja dan stabilitas keuangan lebih terlihat untuk bank-bank kecil. Dengan demikian, temuan-temuan ini menunjukkan bahwa adopsi sistem mobile banking berperan penting untuk bank-bank kecil untuk memperkuat kinerja dan stabilitas keuangan dalam rangka menghadapi kompetisi dengan bank-bank besar.
Determinants of the Use of E-Wallet for Transaction Payment among College Students Kustono, Alwan Sri; Nanggala, Ardhya Yudistira Adi; Mas’ud, Imam
Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 1 (2020): April - July 2020
Publisher : Universitas Hayam Wuruk Perbanas

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

Abstract

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 Kustono, Alwan Sri; Adi Nanggala, Ardhya Yudistira
The Indonesian Accounting Review Vol. 10 No. 1 (2020): January - June 2020
Publisher : Universitas Hayam Wuruk Perbanas

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

Abstract

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.
PERKEMBANGAN MANAJEMEN LABA DI INDONESIA : STUDI KASUS BIBLIOGRAFI PADA PERUSAHAAN MANUFAKTUR DAN PERBANKAN TAHUN 2007-2019 Nanggala, Ardhya Yudistira Adi; Mas'ud, Imam
CERMIN: Jurnal Penelitian Vol 6 No 2 (2022): DESEMBER
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Abdurachman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/cermin_unars.v6i2.2507

Abstract

Penelitian ini dilakukan untuk menganalisis perkembangan manajemen laba di indonesia pada perusahaan manufaktur dan perbankan pada tahun 2007-2019. Peneliti menggunakan perusahaan manufaktur dan perbankan dikarenakan banyaknya penelitian terdahulu yang serupa. Metode penelitian yang digunakan adalah metode penelitian deskriptif. Dalam metode ini peneliti menggunakan data sekunder berupa kumpulan jurnal penelitian dari berbagai sumber. Hasil penelitian menunjukkan adanya variabel penyebab perusahaan melakukan manajemen laba yang diukur dengan Good Corporate Governance, Ukuran Perusahaan (size), Rasio keuangan, dan Asimetri Informasi. Model yang mendominasi atau paling sering digunakan dalam penelitian mengenai manajemen laba pada sektor manufaktur dan perbankan adalah Model Jones modifikasi, selanjutnya menggunakan analisis regresi, kemudian Model Beaver dan Engel, Indeks Eckel, akrual modal dan De Angelo.
SIKLUS PENGELUARAN KAS PT DAPUR SEHATI FOOD : ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI 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.v23i1.6939

Abstract

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.
STAKEHOLDER RESPONSE TO INFORMATION ON SOCIAL RESPONSIBILITY AND INCOME SMOOTHING Nanggala, Ardhya Yudistira Adi
Indonesian Journal of Accounting and Governance Vol. 7 No. 2 (2023): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/539vp282

Abstract

Financial statements are a collection of information that the company conveys to stakeholders. Relevant information can change the actions of users of information. This study analyzes the responses of shareholders and the public to social responsibility information and artificial accounting actions of companies. The data used represents manufacturing companies in Indonesia that are listed on the Indonesian Stock Exchange for the 2018-2021 period. The study tested 64 firm panel data using Smart PLS software. Of the five hypothetical suggestions, two suggestions were rejected, and three were accepted. Corporate social responsibilities is considered as information that contains a positive value. It is different from income smoothing management actions that are not responded to by stakeholders. Firm value also has a positive influence on company growth. These results have implications for strengthening the theory of CSR benefits and encouraging companies to present broader information.
Co-Authors Alwan Sri Kustono Ihsan, Ahmat Muniril Ika WAHYUNI Imam Mas'ud Mas'ud, Imam Mas’ud, Imam Muzaqi, Ahmad Nurholifah, Siti Putra, Dony Anugerah Rafliansyah, Mohammad Nanda Ramadhani, Alif Farhan Septiana, Nur Laila Siti Maisaroh Sulistiyowati, Novi Triska Dewi Pramitasari Utami, Lutvia Wahyu Wahyuni, Ayu Sri