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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi DERIVATIF Owner : Riset dan Jurnal Akuntansi Jurnal EK dan BI Jurnal Akuntansi dan Keuangan Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Applied Sciences (FJAS) Journal of Finance and Business Digital (JFBD)
Novi Dirgantari
Universitas Muhammadiyah Purwokerto
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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PENGARUH KONEKSI POLITIK, KOMISARIS INDEPENDEN, KUALITAS AUDIT DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE Fahmi Rochmat Ngabdillah; Bima Cinintya Pratama; Novi Dirgantari; Hardiyanto Wibowo
Derivatif : Jurnal Manajemen Vol 16, No 1 (2022): April
Publisher : Universitas Muhammadiyah Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jm.v16i1.693

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruhKoneksi Politik, Proporsi Komisaris Independen, Kualitas Audit, dan Proporsi Komite Audit terhadap Tax Avoidance. Populasi yang digunakan dalam penelitian ini adalah Bank Umum Konvensionaltahun 2017-2020. Teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling sehingga diperoleh sampel sebanyak41 perusahaan yang telah memenuhi kriteria. Teknik analisis data yang digunakan adalah analisis regresi berganda dengan bantuan program SPSS. Hasil penelitian ini menunjukkan bahwa variabelKoneksi Politik yang terdiri dari Kepemilikan Negara atau Daerah tidak berpengaruh terhadap Tax AvoidancedanRangkap Jabatan berpengaruh negatif terhadap Tax Avoidance,variabel Komisaris Independen tidak berpengaruh terhadap Tax Avoidance, serta variabelKualitas Audit berpengaruh negatif terhadap Tax Avoidance. Sedangkan variabel Komite Audit yang terdiri dari Jumlah Anggota Komite Audit tidak berpengaruh terhadap Tax Avoidance dan Jumlah Rapat Komite Audit berpengaruh negatif terhadap Tax Avoidance. Kata kunci: Koneksi Politik, Komisaris Independen, Kualitas Audit, Komite Audit, Tax Avoidance
FAKTOR PENDORONG PERILAKU PENGELOLAAN KEUANGAN PADA PELAKU USAHA KECIL DAN MENENGAH Negina Kencono Putri; Novi Dirgantari
Jurnal Akuntansi dan Keuangan Vol 11, No 1 (2022)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v11i1.1686

Abstract

This study aims to analyze the influence of the driving factors of financial management behavior in the form of financial knowledge, financial attitudes, and spiritual intelligence on the behavior of SMEs in conducting financial management. This type of research is survey research with a quantitative approach. The sampling technique of 106 SMEs in this study used a convenience random sampling technique. The data used are primary data obtained through a questionnaire. Analysis of the data in the study using multiple regression analysis statistics. The results of this study indicate that financial attitude and financial knowledge of SME actors has a positive effect on financial management behavior. Likewise, spiritual intelligence also has a significant effect on the behavior of SMEs in conducting financial management. 
Pengaruh E-Planning, E-Budgeting, dan E-Procurement Terhadap Sistem Akuntabilitas Kinerja Pemerintah Daerah Allysa Sekar Apriliani; Novi Dirgantari; Eko Hariyanto; Hardiyanto Wibowo
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1289

Abstract

E-Government improves service excellent through making government data and services more available to most people and growing pace, convenience, and more efficient information. Implementation of e-Government, one of which is E-Planning, E-Budgeting, and E-Procurement. This study uses an empirical study on Electronic-Based Government System Data and SAKIP Scores in Regencies and Cities in Central Java in 2018-2020. The purpose of this observed was to determine the effect of E-Planning, E-Budgeting, and E-Procurement on the Government Performance Accountability System (SAKIP) in districts and cities in Central Java. The sampling approach used is saturated sample, in order to obtain 35 data. The research method used is quantitative. The data analysis technique used multiple linear regression analysis. The results showed that E-Planning, E-Budgeting had no effect on the government's performance accountability system (SAKIP) while E-Procurement had a positive effect on the government's performance accountability system (SAKIP).
Effect of Working Capital Turnover, Capital Structure, Company Size, and Sales Growth on Profitability Lina Puji Lestari; Sri Wahyuni; Novi Dirgantari; Selamet Eko Budi Santoso
Journal of Finance and Business Digital Vol. 1 No. 4 (2022): Desember 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v1i4.1979

Abstract

Profitability is very important because it can affect investors' preferences about the company. This study aims to analyze and prove empirically the effect of working capital turnover, capital structure, company size, and sales growth on profitability. The population in this study are property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling technique used purposive sampling method and obtained a sample of 29 companies that met the criteria. The analysis technique used is multiple regression analysis and uses quantitative methods. The results of this study indicate that the working capital turnover variable has no effect on profitability. The capital structure variable has a negative effect on profitability. Variable company size and sales growth have a positive effect on profitability. This research provides a scientific contribution in the form of insight into some of the influence of profitability factors in property and real estate sector companies listed on the Indonesia Stock Exchange.
Faktor Faktor Determinant Pertumbuhan Ekonomi Regional Pada Masa Pandemi Di Jawa Tengah Kartika Widyasari; Novi Dirgantari; Sri Wahyuni; Hardiyanto Wibowo
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1322

Abstract

Due to the covid-19 pandemic, which is assumed to be equivalent to the economic crisis, regions in Central Java are one of the regions that are economically highly affected. This is evidenced by the decline in GRDP to -2.65 in the mid-May 2021 period. This research tries to answer the gap between the results of previous research on the variables of local own-source revenue, capital expenditure, unsuspent funds and budget refocusing on regional economic growth. The purpose of this study is to empirically examine the impact of local own-source revenue, capital expenditure, unsuspent funds (SiLPA) and budget refocusing on regional economic growth in central Java regions and cities in 2019-2021. The research method used is quantitative with secondary data and multiple linear regression as the data analysis technique. The data collection technique in this study used a saturated sampling technique with a sample of 35 districts and cities in Central Java. The results showed that local own-source revenue (PAD), capital expenditure and unsuspent funds have a positive effects on regional economic growth. Meanwhile, budget refocusing have no effect on regional economic growth.
The Effect of Profitability and Company Size on Firm Value with Capital Structure as a Moderating Variable (Empirical Study of the Industrial Sector Listed on the IDX for the 2019-2021 Period) Via Nurul Izzah; Ira Hapsari; Novi Dirgantari; Annisa Ilma Hartikasari
Formosa Journal of Applied Sciences Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i1.2473

Abstract

The value of industrial sector companies continued to decline in the 2019-2021 period, which indicates that company performance in the industrial sector is still not good. Companies need to pay attention to what factors have an impact on the value of the company so that they can always increase the performance and value of the company. This study aims to empirically examine the influence of Profitability and Firm Size on Firm Value with Capital Structure as moderator. The population of this study is 56 industrial sector companies listed on the IDX for the 2019-2021 period with 44 sample data. Sampling was taken using purposive sampling method, and data analysis was using Moderated Regression Analysis (MRA) using the SPSS program. The results of this study prove that profitability has a positive impact on firm value, firm size does not affect firm value, capital structure cannot moderate the impact of profitability on firm value, capital structure can strengthen the impact of firm size on firm value. The results of this study contribute to industrial sector companies in an effort to increase the value of their companies.
The Effect of Profitability on Firm Value Moderated by Dividend Policy (Empirical Study of IDX High Dividend Companies 20 Years 2019-2021) Utari Setia Pratiwi; Hadi Pramono; Novi Dirgantari; Slamet Eko Budi Santoso
Indonesian Journal of Business Analytics Vol. 3 No. 1 (2023): February 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v3i1.2375

Abstract

This research aims to examine the effect of Profitability on Firm Value with Dividend Policy as a Moderating Variable in 20 High Dividend Companies listed on the Indonesia Stock Exchange in 2019-2021. The method used for sampling in this research is by using a purposive sampling technique, obtained as many as 19 data that meet the sample criteria. The data analysis method used in this research is Moderated Regression Analysis. The results of this research prove that Profitability has no effect on Firm Value. However, the Dividend Policy variable can moderate in this case strengthening the influence of Profitability on Firm Value.
PENGARUH UKURAN PEMERINTAH DAERAH, PENDAPATAN ASLI DAERAH, DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH DI KALIMANTAN SELATAN TAHUN 2019-2021 Ernawati Ernawati; Novi Dirgantari; Hadi Pramono; Hardiyanto Wibowo
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 6 No 2 (2023)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v6i2.1178

Abstract

Local government financial performance is an achievement of local government success in managing regional finances by utilizing all available resources in their regions. The purpose of this study is to determine the effect of local government size, local original income, capital expenditure and assess the difference in the effect of mining/non-mining area PAD on local government financial performance. This type of research is quantitative research with secondary data sourced from the Examination Results Report on Local Government Financial Statements (LHP LKPD) obtained from requests for information on the BPK RI E-PPID service. The sampling method uses the total sampling/census method where the entire population is used as a sample. So that the samples in this study amounted to 39, namely 13 Regencies / Cities in South Kalimantan in 2019-2021. The analysis method used is multiple linear regression analysis. The results of this study are that the size of local government does not have a significant effect, local original income has a negative and significant effect, capital expenditure has a positive and significant effect, and dummy PAD in mining/non-mining areas has a significant negative effect on the financial performance of local governments.
Faktor Determinasi Kualitas Laporan Keuangan Pemerintah Desa di Kecamatan Gandrungmangu Desi Rahmawati; Novi Dirgantari; Iwan Fakhruddin; Dwi Winarni
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 6 No 2 (2023)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v6i2.1166

Abstract

Abstract This research aims to determine the effect of village financial system applications implementation, transparency and the quality of village apparatus on the quality of village government financial reports in Gandrungmangu District. Data for this research was collected through primary data sources obtained through distributing questionnaires. Sample selection used purposive sampling technique. The population were 14 villages and the sample used 48 data respondents from 8 villages. Instrument testing was carried out (consisting of validity tests and reliability tests), descriptive statistical analysis, classical assumption tests (normality test, heteroscedasticity test, multicollinearity test) and hypothesis testinga using the SPSS application. The results prove that the implementation of village financial system applications and the village apparatus quality have no effect on the village government financial reports quality, while transparency has a positive effect on the village government financial reportsquality.
Pengaruh Pajak Restoran, Pajak Hiburan, Pajak Hotel Terhadap Pendapatan Asli Daerah Provinsi Kalimantan Selatan BRILLIANT ADIN RIJJAL; Novi Dirgantari; Eko Hariyanto; Edi Joko Setyadi
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i1.1944

Abstract

In the execution of regional autonomy, local taxes and levies stand as crucial sources of local revenue aimed at financing various endeavors of local governance. The South Kalimantan Provincial Government has regional financial challenges in the future, in increasing the independence and optimization of its local taxes in order to increase PAD. The aim of this research was to investigate the impact of entertainment tax, restaurant tax, and hotel tax on regional original income. This study employed quantitative methods, utilizing secondary data extracted from the South Kalimantan regional government financial report (LKPD) spanning from 2019 to 2021.The sampling technique used is a saturated sample. the regression test results prove that restaurant and entertainment taxes have no effect on (PAD) while hotel taxes have a positive effect on (PAD). The limitation of this study is that the independent variables used are limited to three types of local tax variables, namely restaurant, entertainment and hotel taxes, without making demographic factors, area and income level as intervening or moderating variables. Local taxes will be able to have a positive influence if supported by adequate demographic and geographic factors.
Co-Authors Allysa Sekar Apriliani Annisa Ilma Hartikasari brilliant Adin Rijjal Desi Rahmawati Dwi Winarni Edi Joko Setyadi Ernawati Ernawati Fahmi Rochmat Ngabdillah Hadi Pramono Hardiyanto Wibowo Ira Hapsari Iwan Fakhruddin Kartika Widyasari Lina Puji Lestari Negina Kencono Putri Pratama, Bima Cinintya Selamet Eko Budi Santoso Slamet Eko Budi Santoso Sri Wahyuni Utari Setia Pratiwi Via Nurul Izzah