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All Journal Jurnal Akuntansi dan Keuangan Akuisisi : Jurnal Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Fokus Manajemen Bisnis Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jurnal Akuntansi AKTIVA Expensive: Jurnal Akuntansi dan Keuangan Basic and Applied Accounting Research Journal Journal of Oikonomia
Gustin Padwa Sari, Gustin Padwa
Universitas Muhammadiyah Metro
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Other

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Analisis Faktor-Faktor Penyebab Piutang Tak Tertagih Dan Upaya Penanggulangan Serta Penyelesaiannya Pada PT BPR Tataarta Swadaya Kota Gajah Adelia, Adelia; Zanaria, Yulita; Padwa Sari, Gustin
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 1 (2025): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i1.8385

Abstract

This study aims to determine the internal factors, external factors causing bad debts and efforts to resolve them at PT. BPR Tataarta Swadaya Kota Gajah. The type of research used is descriptive qualitative research. The instruments used in this study are interviews and observations. Data analysis was carried out using the Miles and Huberman data analysis model. The results of the study indicate that internal factors are factors originating from within the company (BPR Tataarta Swadaya Kota Gajah as the creditor are: Weak credit administration system, Weak credit information system and Deviations in the implementation of credit granting procedures External factors causing bad debts are factors originating from outside the company in this case are Fostered Partners who receive capital loans from BPR Tataarta Swadaya Kota Gajah consisting of Fostered Partners experiencing a decline in economic conditions, Debtor business failure and Debtors running away.
Pengaruh Kepatuhan Pelaporan Keuangan dan Whistleblowing terhadap Pencegahan Kecurangan Qobid, Abdul; Zanaria, Yulita; Padwa Sari, Gustin
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 1 (2025): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i1.8462

Abstract

This study aims to determine the effect of Financial Reporting Compliance and Whistleblowing on fraud prevention at PT BPR Lipat Ganda East Lampung. The type of research used in this study is quantitative research. This study uses a sampling technique in the form of purposive sampling. This study uses primary data through questionnaires, and the population in this study are employees of PT BPR Lipat Ganda East Lampung, totaling 30 employees. The data in this study were analyzed using the IBM SPSS 25 program. The results of this study indicate that Financial Reporting Compliance has a positive effect on Fraud Prevention, Whistleblowing has a positive effect on Fraud Prevention, and Financial Reporting Compliance and Whistleblowing simultaneously have a positive effect on Fraud Prevention at PT BPR Lipat Ganda East Lampung
Analisis Komposisi Giro, Tabungan dan Deposito Terhadap Profitabilitas Perusahaan Oktawidya Tirta , Catur; Zanaria, Yulita; Padwa Sari, Gustin
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 1 (2025): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i1.8517

Abstract

This study aims to analyze the composition of current accounts, savings and deposits on profitability at PT. Bank Cipta Dana Mulia. Data analysis is done by Miles and Huberman Model Analysis. The results of the study indicate that the relatively low interest rate of current accounts and the contribution to the composition of third party funds as a whole so far, provide confidence that current accounts have an influence on achieving net interest income and the greater the current accounts that are successfully collected, the greater the contribution to achieving net interest income. Savings funds have an influence, although not too large, on achieving profit. However, the risk of liquidity needs from these savings funds is also relatively large because the fluctuation of funds from these savings funds is relatively very high in line with the ease and facilities of withdrawal and for that it is necessary to maintain its liquidity needs. The relatively high interest rate of deposit funds and the contribution to the composition of third party funds as a whole so far, it can be concluded that deposit funds have a fairly large influence on achieving net interest income
Pengaruh Leverage dan Kapitalisasi Pasar Terhadap Earnings Management diseputar Private Placement dengan Kualitas Audit sebagai Variabel Moderasi Febriana, Mia; Suyanto; Gustin Padwa Sari
Oikonomia Vol 1 No 2 (2023): September
Publisher : Edu Partner Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69747/oikonomia.v1i2.104

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh leverage dan kapitalisasi pasar terhadap earnings management diseputar private placement. Objek dalam penelitian ini adalah perusahaan yang terdaftar di BEI pada tahun 2014-2019. Populasi penelitian ini yaitu sebanyak 677 perusahaan. Teknik pemilihan sampel yang digunakan yaitu Purposive Sampling sehingga memperoleh sampel sebanyak 42 perusahaan yang melakukan private placement antara tahun 2014-2019. Penelitian ini menggunakan pendekatan kuantitatif. Data dianalisis menggunakan Software EVIEWS 10. Hasil penelitian ini menunjukkan bahwa: (1) Leverage berpengaruh signifikan terhadap earnings management disepuitar private placement. (2) Kapitalisasi pasar tidak berpengaruh signifikan terhadap earnings management disepuitar private placement. (3) Kualitas audit tidak memoderasi secara signifikan hubungan leverage terhadap earnings management diseputar private placement. (4) Kualitas audit tidak memoderasi secara signifikan hubungan kapitalisasi pasar terhadap earnings management diseputar private placement. This study aims to analyze the effect of leverage and market capitalization on earnings management around private placement. The objects in this study are companies listed on the IDX in 2014-2019. The population of this research is 677 companies. The sample selection technique used was purposive sampling, so that a sample of 42 companies was obtained that carried out private placements between 2014-2019. This study uses a quantitative approach. Data were analyzed using software EVIEWS 10. The results of this study indicate that: (1) Leverage has a significant effect on earnings management around private placement. (2) Market capitalization does not have a significant effect on earnings management around private placement. (3) Audit quality does not significantly moderate the relationship between leverage and earnings management around private placement. (4) Audit quality does not significantly moderate the relationship between market capitalization and earnings management around private placement.  
Pengaruh Financial Leverage dan Ukuran Perusahaan terhadap Pengungkapan Corporate Social Responsibility pada Perusahaan Manufaktur Nur Rokhmah, Lutvia; Suyanto, Suyanto; Padwa Sari, Gustin
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 2 (2025): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i2.9869

Abstract

Disclosure of corporate social responsibility (CSR) is important for the survival of the company. In CSR, companies must pay attention to the triple bottom line, namely economic, social and environmental. This research uses quantitative data from 91 manufacturing companies on the IDX in 2022. The results of the analysis show that DCR has a significant negative effect on CSR, while SIZE has a positive effect. Financial leverage has a negative effect on CSR disclosure, but is not significant. Companies need to increase CSR transparency and disclosure, especially smaller companies
Analisis Pendapatan Asli Daerah (PAD), Kekayaan Daerah Dan Belanja Modal Dalam Meningkatkan Kemandirian Keuangan Pemerintah Kota Metro Hadijah, Umi; Zanaria, Yulita; Padwa Sari, Gustin
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 2 (2025): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i2.10342

Abstract

This research aims to analyze local original income, regional wealth and capital expenditure in increasing the financial independence of metro city governments. This type of research uses qualitative research with a descriptive approach. The researcher is the main instrument of this research, assisted by data from the 2020-2023 metro city regional government financial reports. Data collection techniques use interviews, observation and documentation. The data analysis techniques used are data collection, data reduction, data presentation and drawing conclusions. The results of this research show that local original income, regional wealth and capital expenditure have not been able to increase the financial independence of metro city governments.
Pengaruh Audit Delay Terhadap Reaksi Investor Dengan Pengumuman Right Issue Sebagai Variabel Moderasi Putri, Amanda; Suyanto, Suyanto; Padwa Sari, Gustin
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 2 (2025): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i2.10343

Abstract

The purpose of this study was to analyze the effect of audit delay on investor reactions with rights issue as a moderating variable in manufacturing companies in the basic and chemical industry sectors listed on the IDX in 2021-2023. This research uses a quantitative approach. The sampling technique used purposive sampling method in manufacturing companies in the basic and chemical industry sectors in 2021-2023 and resulted in 65 data. The data analysis technique used is panel data linear regression analysis using eviews 12. Based on the results of data testing, it can be seen that audit delay has no partial effect on investor reactions. Meanwhile, the right issue is unable to moderate the relationship between audit delay and investor reaction.
Analisis Target Costing Dalam Upaya Pengurangan Biaya Produksi Beras Untuk Peningkatan Laba Perusahaan pada Penggilingan Padi Surya Agung Saputra, Anggara; Febri Darmayanti, Elmira; Padwa Sari, Gustin
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 2 (2025): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i2.10347

Abstract

Rice milling aims to produce rice, which is a daily necessity and is very important for the heterogeneous Indonesian society. The Central Bureau of Statistics reported that rice crop productivity in Indonesia increased to 52.56 ku/ha, placing Indonesia in third place globally after China and India. Surya Agung Rice Mill is a rice factory established in 2010 and located in Purwodadi Village. Rice classification according to SNI 6128:2015 consists of four categories, namely premium rice, medium 1, medium 2, and medium 3. Surya Agung Rice Mill produces rice in the premium, medium 1, and medium 2 categories. The results of the study indicate that the application of target costing can significantly increase net profit. Considering the problem of profit fluctuations at Surya Agung Rice Mill in recent months, as well as changes in raw material prices, high production costs, and slow operational processes, this study aims to update the GAP from previous studies.
Pengaruh Return on Assets, Earning Per Share, dan Debt-to-Equity Ratio Terhadap Harga Saham Pada Sub Sektor Minyak, Gas, dan Batu Bara Cahya Utami, Sabela; Suyanto, Suyanto; Padwa Sari, Gustin
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 2 (2025): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i2.10348

Abstract

This study aims to examine the Effect of Return on Assets (ROA), Earning Per Share (EPS), and Debt-to-Equity Ratio (DER) on Stock Prices in the Oil, Gas, and Coal Sub-Sectors Listed on the Indonesia Stock Exchange. The population in this study was 73 oil, gas, and coal sub-sector companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling and the sample used was 61 companies. The results of this study indicate 1). Return On Assets (ROA) has a negative effect on stock prices. 2) Earning Per Share (EPS) has a negative effect on stock prices. 3) Debt to Equity Ratio (DER) has a negative effect on stock prices. 4) The results of the F test state that together the variables Return on Assets (ROA), Earning Per Share (EPS), and Debt to Equity Ratio (DER) have a negative effect on stock prices
Pengaruh Aset Pajak Tangguhan Dan Penghindaran Pajak Terhadap Manajemen Laba Pada Perusahaan Manufaktur YangTerdaftar Di Bursa Efek IndonesiaTahun 2022 Nurjaya, Angelia; Hendri, Nedi; Padwa Sari, Gustin
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 2 (2025): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i2.10355

Abstract

This research aims to examine the effect of deferred tax assets and tax avoidance on profit management in manufacturing companies listed on the Indonesian Stock Exchange in 2022. The population in this study is 180 manufacturing companies listed on the Indonesian Stock Exchange. The sampling technique used was purposive sampling and the samples used were 50 companies. Testing techniques consist of Descriptive Statistical Analysis, Multicollinearity Test, Heteroscedasticity Test, Autocorrelation Test, t Test, F Test, and Coefficient of Determination Test. The results of this research show 1). Deferred Tax Assets have no effect on earnings management. 2) Tax avoidance influences earnings management. 3) The results of the F test state that together the variables Deferred Tax Assets and Tax Avoidance influence earnings management.
Co-Authors Abda Abda Adelia Adelia, Adelia Afdila Puspitasari Ago Rival Pramono Ali, Karnila Ambar Almareta Ariska , Ririn Ayu Yuliana Cahya Utami, Sabela DIAH RAHMAWATI Dita Saputri Dwi Hanaya, Silva Elis Istanti Elmira Febri Darmayanti Ely Regina endri, Nedi H Erna Sari, Erna Fatma Nadia Febriana, Mia Febriyanto Febriyanto Fuadah, Luluk Atin Gladis Marcellino Hadijah, Umi Hofifah Subhan, Ika Irvan Sanjaya Isa, Alma Choiril Istanti, Elis Jasnika, Fiona Jawoto Nusantoro Khairannisa Khairannisa Khairannisa, Khairannisa Kinanti, Sekar Kusnia, Fiatul Lestari, Ni Kadek Dwi Melin Aridhea, Vicky Anjani Mukti Pinanggio Nani Septiana Nani Septiana, Nani Septiana Nedi Hendri Ni Kadek Dwi Lestari Nur Rokhmah, Lutvia Nurjaya, Angelia Oktaviana, Nita Oktawidya Tirta , Catur Okti Fia Aristiani Pita Rahmawati putri, amanda Putri, Erica Yuliana Qobid, Abdul Qonita, Alya Raden Arum Setio Adi Ningrat Rahmawati, Pita Rima Melati Rima Melati Riski Eri Saputra Sanjaya, Irvan Saputra, Anggara Saputra, Galang Rio Adi Sasmita, Izmi Aren Septiani, Asih Siti Farida, Nikhen Sri Retnaning Rahayu Sri Retnaning Rahayu, Sri Retnaning Suharto Suharto Suyanto Suyanto Suyanto Suyanto Wandani, Santika Wardhana, Happy Chandra Yateno - Yuldriah Agung Tri Wurdiani Yulita Zanari Yulita Zanaria, Yulita