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All Journal UNEJ e-Proceeding Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Indonesian Journal of Economics and Strategic Management Jurnal Ekonomi, Akuntansi dan Perpajakan Akuntansi Pajak dan Kebijakan Ekonomi Digital
Bambang Prayogo
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science

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INHIBITORY EFFECT OF NON-POLAR AND SEMI-POLAR FRACTIONS OF ETHANOLIC EXTRACT OF Guazuma ulmifolia Lamk. LEAVES ON RAT PREADIPOCYTES PROLIFERATION AND DIFFERENTIATION Nuri Nuri; Sukardiman Sukardiman; Bambang Prayogo
UNEJ e-Proceeding Proceeding of 1st International Conference on Medicine and Health Sciences (ICMHS)
Publisher : UPT Penerbitan Universitas Jember

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

Abstract

Jati Belanda Leaves (G. ulmifolia Lamk.) has beenused traditionally to reduce obesity 1). G. ulmifoliaLamk. leaves extract contained alkaloids, tannins,saponins, flavonoids, terpenoids, glycosides, andsteroids 2). Phytochemical screening resultsconducted by Iswantini et al. showed that theflavonoids and tannins were detected high levels inthis extract 3). Flavonoids contained in the leaves ofG. ulmifolia Lamk. were catechin, kaempferolglycosides, procyanidin B-2, procyanidin B-5,procyanidin C-14).Obesity can occur when the body of excess adiposetissue (fat), particularly white adipose. Excess whiteadipose tissue (WAT) is considered as the maincause of obesity 5). The growth of adipose tissueoccurs due to the formation of new adipocytes andincrease in size of adipocytes, called adipogenesis.Adipogenesis involves the multiplication of cells(proliferation) and cell maturation (differentiation).The treatment which can affect the size and numberof adipocytes and signals expression are involved inthe inhibition or stimulation of specific adipokineshave been used to prove the bioactivity associatedwith antiobesity 6).Natural products that have a specific target in thispathway have the potential to prevent and treatobesity. Some polyphenols, including flavonoidshave anti-obesity effects and also specific effects onadipocytes 7). The presence of the flavonoids i.e.catechin, kaempferol, tilirosida, and prosianidin in G.ulmifolia Lamk leaves. may affect adipogenesis.This research will be conducted extraction andfractionation leaves of G. ulmifolia Lamk. Extracts,non-polar fractions and semi-polar fractions testedtheir effect on the proliferation and differentiationof Wistar rat preadiposit.
Pengaruh Pemahaman Perpajakan, Pemeriksaan Perpajakan Yang Dimoderasi Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Pada Perkumpulan Konsultan Praktisi Perpajakan Indonesia (PERKOPPI) Diah Ayu Putri Rokhanah; Gilbert Rely; Bambang Prayogo
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.345

Abstract

The research aims to determine whether there is an influence of tax understanding, and tax audits moderated by tax sanctions on taxpayer compliance at the Indonesian Tax Practitioners Consultants Association (PERKOPPI). The sample selection in this study used the question method with predetermined criteria with a total sample of 100 respondents. The type of data used is primary data. The design used in this study is hypothesis testing using IBM SPSS Statistics version 22. The results of this study conclude that (1) Tax understanding has a positive and significant effect on taxpayer compliance (2) Tax audit has a positive and significant effect on taxpayer compliance (3 ) Understanding of Taxes, Simultaneous (together) tax audits have a significant effect on taxpayer compliance. (4) Tax Sanctions strengthen the influence of tax understanding on taxpayer compliance (5) Tax Sanctions strengthen the effect of tax audits on taxpayer compliance.
Pengaruh Pengungkapan Corporate Social Responsibility, Kualitas Laba dan Risiko Bisnis Terhadap Nilai Perusahaan (Studi Empiris Pada Emiten Properties & Real Estate Tahun 2019-2022) Manarul Hidayat; Triana Yuniati; Bambang Prayogo
IJESM Indonesian Journal of Economics and Strategic Management Vol. 2 No. 4 (2024): December
Publisher : Draf Solusi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69718/ijesm.v2i4.366

Abstract

Tujuan penelitian ini yaitu untuk menguji dan menganalisis pengaruh pengungkapan corporate social responsibility, kualitas laba, dan risiko bisnis terhadap nilai perusahaan. Metode penelitian ini menggunakan metode penelitian kuantitatif, dengan jenis dan sumber data yaitu data sekunder. Populasi dan sampel penelitian ini adalah perusahaan properties & real estate yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling dan menghasilkan sebanyak 58 sampel data diolah yang telah memenuhi kriteria. Metode analisis yang digunakan adalah uji statistik deskriptif, uji asumsi klasik, uji regresi linear berganda serta uji hipotesis. Hasil penelitian ini menunjukkan secara parsial bahwa pengungkapan corporate social responsibility berpengaruh negatif terhadap nilai perusahaan, kualitas laba berpengaruh positif terhadap nilai perusahaan, dan risiko bisnis tidak berpengaruh terhadap nilai perusahaan, serta pengungkapan corporate social responsibility, kualitas laba, dan risiko bisnis berpengaruh secara simultan terhadap nilai perusahaan
PENGARUH MOTIVASI TERHADAP MINAT MAHASISWA BERKARIR DI BIDANG PERPAJAKAN: (Studi Empiris Pada Mahasiswa di Ubhara Jaya) Lissa Rahmawati; Sumarno Manrejo; Bambang Prayogo
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 8 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i8.11497

Abstract

Pengaruh Motivasi Terhadap Minat Mahasiswa Berkarir di Bidang Perpajakan (Studi Empiris Pada Mahasiswa di Ubhara Jaya). Penelitian ini bertujuan untuk menguji Pengaruh Motivasi Terhadap Minat Mahasiswa Berkarir di Bidang Perpajakan. Populasi dalam penelitian ini adalah mahasiswa relawan pajak di Ubhara Jaya. Teknik pengambilan sampel yang digunakan yaitu metode sensus. Jumlah populasi dan sampel dalam penelitian ini sebanyak 150 mahasiswa. Penelitian ini menggunakan Software SmartPLS 3.0 dan dilakukan pengujian yaitu Metode analisis data (deskriptif dan verifikatif), evaluasi model pengukuran (outer model) yaitu uji validitas dan reliabilitas, evaluasi model struktural (inner model) yaitu koefisien determinasi atau R-Square (R2) dan pengujian hipotesis yaitu uji t. Hasil penelitian ini menunjukkan motivasi berpengaruh positif terhadap minat berkarir di bidang perpajakan.
PENGARUH LITERASI KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN : (Studi Pada UMKM Di Kecamatan Tambun Selatan) Radina Amalia Maharani; Sumarno Manrejo; Bambang Prayogo
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 8 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i8.11499

Abstract

The purpose of this study is to examine and analyze the effect of financial literacy on the quality of financial statements. This research uses a quantitative research method, with primary data as the type and source of data. The population in this study consists of MSME actors in the South Tambun District. The sampling technique used is random sampling, and a total of 100 MSME actors were sampled. The analysis method used includes validity testing, reliability testing, determinant testing (R-Square), and hypothesis testing. The results of this study indicate that, partially, financial literacy has a positive effect on the quality of financial statements.
PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN : (Studi Empiris Pada Emiten Sektor Industri) Herlina Yuliyanti; Sumarno Manrejo; Bambang Prayogo
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 8 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i8.11514

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Profitabilitas Terhadap Nilai Perusahaan. Populasi dalam penelitian ini adalah seluruh Emiten Sektor Industri yang terdaftar di Bursa Efek Indonesia 2019-2023. Variabel yang digunakan dalam penelitian ini adalah Nilai Perusahaan sebagai variabel dependent; Profitabilitas sebagai variabel independent. Teknik pengambilan sampel yang digunakan yaitu metode purposive sampling dan diperoleh sebanyak 18 sampel perusahaan. Metode analisis yang digunakan yaitu Analisis Deskriptif, Asumsi Klasik, dan Uji Hipotesis. Hasil penelitian ini menunjukan bahwa profitabiltias berpengaruh positif terhadap nilai perusahaan.
Pengaruh Financial Distress terhadap Opini Audit Going Concern: (Emiten Properties dan Real Estate di Bursa Efek Indonesia Periode 2019-2023) Najwa Balqis; Sumarno Manrejo; Bambang Prayogo
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 1 (2025): Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i1.854

Abstract

The purpose of this study was to test and analyze the effect of financial distress on going concern audit opinion. This research method uses quantitative research methods, with the type and source of data, namely secondary data. The population and sample of this study are properties & real estate companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling technique and resulted in 110 samples of processed data that met the criteria. The analysis method used is descriptive statistical analysis, logistic regression analysis, and hypothesis testing. The results of this study indicate partially that financial distress has a positive effect on going concern audit opinion.
Pengaruh Auditor Switching Terhadap Audit Report Lag: Studi Empiris pada Emiten property & real estate periode 2019-2023 Inday Hardika; Sumarno Manrejo; Bambang Prayogo
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 1 (2025): Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i1.856

Abstract

This study aims to examine Auditor Switching on Audit Report Lag. The population in this study is all property & real estate sector companies listed on the Indonesia Stock Exchange in 2019-2023. The variables used in this study are Audit Report Lag as the dependent variable and Auditor Switching as independent variables. The sampling technique used was the purposive sampling method and obtained 95 company samples. The analysis methods used were Descriptive Statistical Analysis, Classical Assumption Test, Correlation Test, Multiple Linear Regression Test, and Hypothesis Test. The results showed that Auditor Switching had a significant positive effect on Audit Report Lag.
Analisis Harga Wajar Saham Menggunakan Analisis Fundamental dalam Keputusan Investasi Saham Fitri Sabiyla Yassarah; Sumarno Manrejo; Bambang Prayogo
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 1 (2025): Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i1.857

Abstract

This study aims to determine the fair price of shares in determining stock investment decisions in state-owned banking issuers listed on the Indonesia Stock Exchange in 2019-2023. This research method uses a qualitative descriptive approach. There are three companies in the study that are the subjects of the study, namely PT Bank Rakyat Indonesia, PT Bank Negara Indonesia, and PT Bank Mandiri. Using fundamental analysis with stock valuation using the price earning ratio (PER) method. The study uses secondary data. The application of fundamental analysis with stock valuation using the price earning ratio (PER) method shows that in 2019, 2021, 2022 and 2023 BBRI, BBNI, and BMRI shares were undervalued (cheap), while in 2020 BBRI and BBNI shares were overvalued (expensive) and BMRI shares were undervalued (cheap).
Pengaruh Laba Akuntansi terhadap Return Saham : (Studi Empiris Sektor Consumer Non Cyclicals Periode 2019-2023) Divtyajeng Nurhaliza; Sumarno Manrejo; Bambang Prayogo
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 2 (2025): April: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i2.3729

Abstract

The aim of this research is to test and analyze the influence of accounting profit, cash flow, return on assets on stock returns. This research method uses quantitative research methods, with the type and source of data, namely secondary data. The population in this study is the non-cyclical consumer sector listed on the Indonesia Stock Exchange. The technique used is purposive sampling technique and there are 24 companies as samples with 5 years of observation. The analysis method used is a panel data regression model using eviews 12 software. The results of this study partially show that accounting profits have a positive effect on stock returns, cash flow and return on assets have no effect on stock returns.
Co-Authors Aloysius Harry Mukti Amelia Destiyana Cornelia Tuthiasno Putri Diah Ayu Putri Rokhanah Divtyajeng Nurhaliza Fitri Sabiyla Yassarah Herlina Yuliyanti Inday Hardika Istianingsih Sastrodiharjo Kezia Laura Sitorus Lidiya Sudrajat, Dinda Monica Lissa Rahmawati Manarul Hidayat Najwa Balqis Ninda Sherly Anggraini Nuri Nuri Radina Amalia Maharani Rely, Gilbert Septania Indriyanti Sukardiman Sumarno Manrejo Vernanda Dian Angelia Yuniati, Triana