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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Abdimas Khazanah Pendidikan Syntax Literate: Jurnal Ilmiah Indonesia Indonesian Journal of Islamic Educational Management Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business JURNAL PENDIDIKAN TAMBUSAI JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Bilancia : Jurnal Ilmiah Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) EDUKA : Jurnal Pendidikan, Hukum, Dan Bisnis Jurnal Riset Akuntansi Politala Jurnal Akuntansi RESEARCH AND DEVELOPMENT JOURNAL OF EDUCATION (RDJE) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Ekonomi Edukasia: Jurnal Pendidikan dan Pembelajaran Jurnal Pengabdian Kepada Masyarakat Journal Research of Social Science, Economics, and Management Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Sunarto Sunarto
Department Of Accounting, Faculty Of Economics And Bussiness,Universityof Stikubank, Semarang
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Pengaruh Tata Kelola Perusahaan Dan Tingkat Pertumbuhan Perusahaan Terhadap Kebijakan Dividen (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022) Reza Yuda Sudaryono; Sunarto Sunarto
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.8538

Abstract

Penelitian ini dilaksanakan bertujuan untuk mengidentifikasi pengaruh tata kelola perusahaan dan tingkat pertumbuhan perusahaan terhadap kebijakan dividen. Populasi penelitian pada perusahaan manufaktur yang terdaftar di BEI periode 2018-2022. Sampel dipilih dengan metode purposive sampling, dimana diperoleh sampel 175 data. Teknik analisis data menggunakan analisis regresi berganda untuk menguji model dan uji hipotesis. Hasil penelitian ini menunjukkan dewan komisaris independen berpengaruh positif, sedangkan dan kepemilikan individual berpengaruh negatif terhadap kebijakan dividen. Sementara, kepemilikan manajerial dan tingkat pertumbuhan perusahaan tidak berpengaruh terhadap kebijakan dividen. Kata Kunci: Tata Kelola Perusahaan, Tingkat Pertumbuhan Perusahaan, dan Kebijakan Dividen
Pengaruh Kecerdasan Intelektual dan Kecerdasan Emosional terhadap Classroom Management Dengan Internal Locus of Control Sebagai Variabel Intervening (Studi Pada Guru SD Daerah Binaan 3 Koordinator Wilayah Kecamatan Tegal Barat) Norma Nur Shifa Al Qusaeri; Sunarto Sunarto
EDUKASIA: Jurnal Pendidikan dan Pembelajaran Vol. 5 No. 1 (2024): Edukasia: Jurnal Pendidikan dan Pembelajaran
Publisher : LP. Ma'arif Janggan Magetan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62775/edukasia.v5i1.786

Abstract

This study aims to research and analyze the impact of cognitive intelligence and emotional intelligence on internal control, as well as the impact of cognitive intelligence, emotional intelligence, and internal control on classroom management. The subjects of the study consisted of elementary school teachers in Region 3, West Tegal District, Tegal City, with a total of 80 respondents. The sampling method used is the Saturated Sampling Technique, where the entire population is sampled. Data collection was carried out through questionnaires, and data analysis using regression tests with mediation techniques. The results showed that cognitive intelligence has a positive impact on internal control, as well as emotional intelligence. However, cognitive intelligence does not have a significant impact on classroom management. On the other hand, emotional intelligence has a positive impact on classroom management. Internal control also has a positive impact on classroom management, and acts as a mediator in the relationship between cognitive intelligence and classroom management.
The Effect of Budget Planning, Human Resource Competency, and The Budget Implementation Process on Budget Absorption Optimization In The Social Service Agency of Central Java Province Firza Amelia; Sunarto Sunarto
Journal Research of Social Science, Economics, and Management Vol. 5 No. 7 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i7.1322

Abstract

Budget absorption remains a critical issue in public sector financial management, particularly within regional government agencies in Indonesia. One persistent challenge is the uneven pattern of budget realization, which tends to be low at the beginning of the fiscal year and accumulates toward the end, potentially disrupting public service delivery and program effectiveness. This research examines the influence of budget planning, human resource competency, and budget implementation processes on the optimization of budget absorption. The study was conducted at the Social Service Office of Central Java Province. The research objects included the planning, finance, and technical implementation departments. The sampling method used was purposive sampling, with the research period set for 2025. The relationships and influences among variables were analyzed using multiple regression analysis. The results showed that budget implementation had a significant and positive effect on budget absorption, while budget planning and human resource competency did not show a significant effect. The study concludes that strengthening the budget execution stage—including accelerating administrative processes and enhancing coordination among work units—is essential to improve budget absorption performance. These findings provide valuable insights for regional governments in designing more effective budget management strategies to support public service delivery and community welfare.
The Effect of the Capital Adequacy Ratio and Non-Performing Loans on Profitability, With Good Corporate Governance as a Moderator: A Study of Commercial Banks Listed on the Indonesia Stock Exchange, 2020-2024 Evi Christiani; Sunarto Sunarto
Journal Research of Social Science, Economics, and Management Vol. 5 No. 12 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i12.1626

Abstract

This study aims to analyze the effect of Capital Adequacy Ratio (CAR) and Non-Performing Loan (NPL) on bank profitability with Good Corporate Governance (GCG) as a moderating variable. A quantitative approach was employed using secondary data from annual financial reports of commercial banks listed on the Indonesia Stock Exchange for the 2020–2024 period. The sample consisted of 14 banks selected through purposive sampling, yielding 70 observations. Data analysis was conducted using Moderated Regression Analysis (MRA) with SPSS version 25. The results show that CAR has a significant negative effect on profitability, indicating that high capital adequacy does not necessarily increase profitability without effective capital management, consistent with Signalling Theory. NPL does not have a significant effect on profitability, implying that banks have implemented adequate credit risk management, consistent with Stakeholder Theory. GCG strengthens the effect of CAR on profitability, indicating that good governance improves capital management effectiveness, supporting Agency Theory. However, GCG is unable to moderate the effect of NPL on profitability, suggesting that credit risk management is more influenced by credit analysis quality and macroeconomic conditions than by governance mechanisms. These findings provide empirical evidence on GCG's role in strengthening the relationship between capital adequacy and bank profitability, offering practical implications for banking management in optimizing capital management and implementing corporate governance to improve financial performance. For future research, it is recommended to expand the research period, add macroeconomic control variables, and use more comprehensive GCG proxies.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR ENERGY YANG TERDAFTAR DI BEI TAHUN 2021-2023 Cecillia Sugito; Sunarto Sunarto
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/8fvqce03

Abstract

Perusahaan yang termasuk di Bursa Efek Indonesia (BEI) dalam industri energi dari periode 2021 hingga 2023 merupakan fokus dalam penelitian ini, berupaya menyelidiki dampak penghindaran pajak dari faktor-faktor seperti profitabilitas, ukuran perusahaan, leverage, dan intensitas modal. Upaya perusahaan untuk meminimalkan tanggung jawab pajak mereka secara sah, yang dikenal sebagai penghindaran pajak, merupakan topik penting dalam bidang pajak dan tata kelola perusahaan. Dalam penelitian ini, sebanyak 44 perusahaan dipilih sebagai sampel dengan menggunakan strategi purposive sampling yang didasarkan pada kriteria tertentu yang relevan dengan tujuan penelitian. Untuk menentukan bagaimana setiap variabel bebas memengaruhi variabel terikat digunakan regresi linier berganda. Berdasarkan hasil uji, profitabilitas, ukuran perusahaan, dan intensitas modal tidak mempunyai dampak berarti terhadap penghindaran pajak. Sebaliknya, leverage terbukti berpengaruh positif terhadap penghindaran pajak. Temuan ini menunjukkan bahwa tingkat utang perusahaan menjadi salah satu faktor utama yang memengaruhi strategi penghindaran pajak di sektor energi.  
PENGARUH PROFITABIITAS, LIKUIDITAS DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Farkhan Marhendra; Sunarto Sunarto
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/0zvzw660

Abstract

This study is conducted to evaluate the extent to which profitability, liquidity, and capital structure can affect the value of a company. In this study, profitability is measured through Return on Assets (ROA), liquidity using current ratio, while capital structure is seen from the ratio of debt to equity (DER). Firm value itself is represented by the Price to Book Value (PBV) ratio. The data used is sourced from the company's published financial statements and analyzed using quantitative methods. A purposive sampling technique was used to determine the sample, while multiple linear regression tests were applied in the analysis process. The findings show that profitability has a significant positive impact on firm value. Meanwhile, liquidity shows no significant effect, and capital structure has a significant negative effect on firm value. These findings are expected to provide strategic considerations for company management in making financial decisions so that the company value remains competitive in the eyes of investors.  
Pengaruh Profitabilitas, Struktur Modal, dan Rasio Pasar Terhadap Harga Saham Dian Insani; Sunarto Sunarto
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 8 No 1 (2026): August 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v8i1.10744

Abstract

This study aims to analyze the effect of profitability (ROE), capital structure (DER), and market capitalization ratio (EPS) on stock prices, measured using stock price volatility, in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. This study was motivated by the continued discrepancy in research findings regarding the effect of financial ratios on stock prices, necessitating further testing in more recent sectors and observation periods. The study employed a quantitative approach with secondary data obtained from the companies' annual financial reports. A total of 47 companies were selected as research samples after a selection process using a purposive sampling technique in accordance with predetermined criteria. Data analysis was carried out using multiple linear regression analysis, beginning with descriptive statistical tests, classical assumption tests, model feasibility tests, coefficient of determination tests, and hypothesis tests. The results of the study indicate that the capital structure variable has a positive and significant effect on stock prices (Sig. 0.015) with a regression coefficient of 0.032, while the profitability variable (Sig. 0.874) and the market ratio variable (Sig. 0.434) do not affect stock prices because each has a significance value above 0.05. These findings are expected to be a reference material for investors in evaluating the company's fundamental condition before making investment decisions and for companies in establishing financial policies that support increasing company value.
The Effect of BOPO, NPF, CAR, FDR and CIR on Return on Assets (ROA) at Bank Syariah Indonesia (BSI) Before and After the Merger Deka Harya Dinawati; Sunarto Sunarto
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 1 (2026): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i1.8151

Abstract

The purpose of this research is to determine how the impact of Operational Expenses on Operating Income (BOPO), Non Performing Financing (NPF), Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), and the Cost to Income Ratio (CIR) affect Return on Assets (ROA) on Bank Syariah Indonesia (BSI) Pre and Post Merger. The merger of Bank BRI Syariah, Bank BNI Syariah, and Bank Syariah Mandiri into BSI in February 2021 aimed to enhance operational efficiency, strengthen capital, and expand the market share of Islamic Banking. However, the debate on the effectiveness of this merger in increasing profitability continues. This study is quantitative in nature, and it employs multiple linear regression analysis alongside a comparative approach to examine the periods before and after the merger, 2017–2020 and 2021–2024, respectively. It was found that in both periods, BOPO adversely impacted ROA significantly and NPF and FDR’s effects before merger became non-significant in the post-merger period while CAR and CIR remained insignificant in both periods. This research adds to the debate on the impact of mergers on Islamic banking performance and informs BSI’s management and policymakers on operational and profitability post-merger targets.
Co-Authors Alfa Dwi Wahyuningrum Alfasadun Alfasadun Almayda Flabiya Alvita Wahyu Agustin Ani Hidayatul Mai’yah Ani Khiarotul Umah Bima Andika Ivanda Putra Ceacilia Srimindarti Cecillia Sugito Deka Harya Dinawati Dian Insani Dyah Tresnowati Erdi Nandika Evi Christiani Fadzilla Isnaini Puspitasari Farkhan Marhendra Feby Annisa Dewi Firza Amelia Handayani Handayani Handayani Handayani Ida Nurhayat Ilham Susilo Bakti irna nurnaningsih Jeffri Andrian Salam Kukrit Wicaksono Lia Fatra Nurmaula Lutfi Hidayatul Magfiroh Maharani Jaya Wardhani Mahmudah Wulan Ferina Norma Nur Shifa Al Qusaeri Nur Aini Nur Fatwa Pancawati Hardiningsih Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rahmatul Ulya Reza Yuda Sudaryono Rio Yulian Pradipta Rizqa Humairoh Safena Kurnia Syahputri Siti Mufidah Ulya Tan Monica Tasya Novitasari Titiek Suwarti