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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Tekun JURNAL DINAMIKA MANAJEMEN DAN BISNIS Jurnal Ilmiah Wahana Akuntansi JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Profita : Komunikasi Ilmiah dan Perpajakan Gorontalo Accounting Journal Jurnal Manajemen Strategi dan Aplikasi Bisnis Jurnal Online Insan Akuntan AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Akuntansi Jurnal Akuntansi Literatus BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat JUDICIOUS: Journal of Management Jurnal Pengabdian kepada Masyarakat JURNAL ILMIAH GLOBAL EDUCATION Husnayain Business Review Jurnal Pengabdian Masyarakat Formosa (JPMF) Jurnal Keuangan dan Akuntansi Terapan (KUAT) Jurnal Riset Manajemen dan Bisnis Innovative: Journal Of Social Science Research Journal of Economics and Management Akurasi
Roy Budiharjo
Fakultas Ekonomi Dan Bisnis, Universitas Telkom, Jawa Barat, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pengaruh Return On Asset, Current Ratio, Struktur Aktiva, Dan Pertumbuhan Penjualan Terhadap Struktur Modal Fitria Ernawati; Roy Budiharjo
Jurnal Manajemen Strategi dan Aplikasi Bisnis Vol 3 No 2 (2020)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

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

Abstract

The purpose of this study was to determine the effect of return on assets, current ratio, asset structure, and sales growth on capital structure. This research uses secondary data in the form of the annual report. This study uses multiple linear regression analysis were for partial testing using the t statistical test and simultaneous testing using the ANOVA statistical test. A statistical test is done by the t-test and multiple linear regression analysis before this test is done first classic assumption test. The result of the research shows that: 1) Based on the partial research result, it can be seen that the amount of return on asset produced by the company has a positive significant effect on debt to equity ratio; 2) The current ratio of the company has a negative significant effect on debt to equity ratio; 3) The assets structure has a positive insignificant effect on debt to equity ratio; 4) The sales growth has a negative insignificant effect on debt to equity ratio; 5) Based on the results of the study simultaneously stated that the variable return on asset, current ratio, asset structure, and sales growth together have a significant influence on the debt to equity ratio.
Marketing Strategy So that Buyers Immediately Decide to Buy On Tiktok Diana Novita; Roy Budiharjo; Novawiguna Kemalasari; Muhammad Laras Widyanto; Sri Kurniawati
Jurnal Pengabdian Masyarakat Formosa Vol. 1 No. 2 (2022): Juni, 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmf.v1i2.593

Abstract

The right marketing strategy should match the media you use. In particular, marketing activities can now be performed through a variety of media platforms, so this condition requires caution when planning marketing procedures. The motive of advertising is to trade the delivered cost that exists as many consumers as feasible, as regularly as feasible in order that consumers earnings and dealers’ earnings, so to "Exchange" we want to "Offer." The maximum crucial factor in a enterprise isn't an office, now no longer technology, now no longer a products or services however the `Offer'. Primarily based totally on that we're in the end glad that the trouble that arises is how it may be understood and implemented in our enterprise in order that customers can come and purchase from us and what platform are we able to use? We perform these studies primarily based totally at the discourse in books, clinical magazines and additionally journals approximately advertising techniques that we read. The studies that we use is primarily based totally on a survey that we performed via the Google Survey Form.
PENGARUH NON PERFORMING LOAN, LOAN TO ASSET RATIO DAN INFLASI TERHADAP PROFITABILITAS Roy Budiharjo; Supriatiningsih Supriatiningsih
JURNAL AKUNTANSI Vol 10, No 2 (2021): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v10i2.324

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Non Performing Loan, Loan to Asset ratio dan Inflasi terhadap Profitabilitas yang diproksi dengan Return on Asset. Data Sekunder dikumpulkan dari sampel perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2014 – 2018.Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dengan kriteria sebagai berikut : (1) terdaftar di Bursa Efek Indonesia tahun 2014 – 2018. (2) menerbitkan laporan keuangan periode tahun 2014 – 2018. Data yang diperlukan dalam penelitian ini diambil dari Direktori Pasar Modal Indonesia (ICMD) tahun 2014 -2018 dengan jumlah sampel 115 perusahaan.Uji statistik dilakukan dengan uji t dan analisis regresi linier berganda, sebelum uji ini dilakukan terlebih dahulu uji asumsi klasik. Hasil penelitian menunjukkan bahwa: kredit bermasalah berpengaruh negatif signifikan terhadap profitabilitas, hal ini berarti jika suatu bank memiliki nilai Non Performing Loan yang besar maka bank tersebut memiliki banyak kredit bermasalah sehingga laba yang dihasilkan akan menurun dan menyebabkan nilai Return On Assets menurun; loan to asset ratio berpengaruh positif dan tidak signifikan terhadap profitabilitas, dapat disimpulkan bahwa meskipun inflasi mengalami peningkatan, namun keuntungan yang diperoleh bank umum tidak mengalami penurunan yang signifikan dan begitu pula sebaliknya. Perbankan di Indonesia harus menjaga tingkat permodalan (CAR) karena kecukupan modal dapat meningkatkan ROA. Maka sebaiknya meminimalisir kredit macet atau mengurangi nilai kredit bermasalah, karena penurunan kredit bermasalah akan meningkatkan keuntungan yang didapat yaitu ROA.
Pengaruh Kinerja Keuangan dan Pengungkapan Corporate Social Responsibility terhadap Harga Saham pada Perusahaan Infrastuktur Roy Budiharjo; Ardio Sagita; Swarmilah Hariani
JUDICIOUS Vol 3 No 2 (2022): Judicious
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/jdc.v3i2.1105

Abstract

The aim of this research is to analyze the effect of profitability, liquidity, disclosure of corporate social responsibility and company size on stock prices. The population in this study are all Infrastructure Sector Companies listed on the Indonesia Stock Exchange for the period 2016 - 2020. Sampling in this study used a purposive sampling method with the following criteria: (1) Infrastructure sector companies listed on the Indonesia Stock Exchange for the 2016 period - 2020. The data needed in this study were taken from the Indonesian Capital Market Directory (ICMD) 2016-2020. The data collection method used in this study is the documentation method. The statistical test was carried out using the t test and multiple linear regression analysis, which was previously carried out by the classical assumption test. The results of this study indicate that: disclosure of corporate social responsibility has a positive effect on stock prices, while profitability is proxied by return on assets, liquidity is proxied by the current ratio, and company size has no significant effect on stock prices.
Faktor Determinan Harga Saham Sektor Real Estate dan Properti Muhammad Nur Alfi; Roy Budiharjo
Jurnal Riset Manajemen dan Bisnis Vol 6 No 1 (2021)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (645.108 KB) | DOI: 10.36407/jrmb.v6i1.293

Abstract

This study aims to determine the effect of return on asset (ROE), debt to equity (DER), and total asset turnover (TATO) on stock returns on property & real estate companies on the Indonesia Stock Exchange from 2014 to 2018. The sample is 37 companies chosen by using a purposive sampling technique. The regression analysis shows the mixed results: ROE has a significant positive effect on stock returns, the DER does not have a significant effect, while the TATO has a significant negative effect on stock returns. This study provides implications and suggestions for future researchers and practitioners to predict stock returns in the property and real estate sectors from the company's fundamental factors.
Pengaruh keputusan pendanaan, ukuran perusahaan, ukuran dewan komisaris, dan return on asset terhadap nilai perusahaan Suci Nurahma; Roy Budiharjo
Jurnal Riset Manajemen dan Bisnis Vol 7 No 1 (2022)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (561.721 KB) | DOI: 10.36407/jrmb.v7i1.364

Abstract

The purpose of this research is to investigate the influence of funding decisions, size of the board of commissioners, firm size, and Return on Asset on Firm’s Value. The object of this research is companies LQ45 at the Indonesia Stock Exchange in 2015-2019. The research design used is a quantitative approach with the selection of samples using a purposive sampling method. Total samples in these research were 27 out of 65 companies that met the criteria. The data used are secondary data and data analysis methods used are multiple linear regression tests which include descriptive test, classic assumptions and hypothesis test. The results of the study show Funding Decisions has not significant influence on Firm’s Value, Size of the Board of Commissioners has significant influence on Firm’s value, Firm Size has not significant influence on Firm Value, and Return on Asset has significant influence on Firm’s Value.
Profit Growth: Influenced by Financial Performance and Moderated Firm Size Budiharjo, Roy; Hapsari, Dini Wahjoe; Harianto, Rudi
Jurnal Ilmiah Global Education Vol. 5 No. 2 (2024): JURNAL ILMIAH GLOBAL EDUCATION, Volume 5 Nomor 2, Juni 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v5i2.2534

Abstract

The purpose of this study is to analyze the effect of firm size moderation on financial performance on profit growth. Secondary data was collected as a sample of companies listed in the Infrastructure Sector listed on the Indonesia Stock Exchange for the period 2019-2021. The sampling in this study uses the purposive sampling method with the following criteria: (1) Infrastructure sector companies listed on the IDX in 2019-2021. The data needed in this study was taken from the Indonesian Capital Market Directorate (ICMD) 2019-2021. This study used multiple linear regression analysis where the partial test used the t statistical test and simultaneous testing using the ANOVA statistical test and before this test was carried out the classical assumption test was carried out. The results of this study show that sales, total asset turn over and return on assets do not affect profit growth, company size affects profit growth, company size is unable to moderate the relationship between sales, total asset turn over and return on assets on profit growth.
Dynamics Of Asean, US, and China Capital Market Relations: Before, During and Post Covid-19 Hariani, Swarmilah; Halim, Abdul; Hendryadi, Hendryadi; Budiharjo, Roy; Malik, Hafiz Abdul Samee
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 3 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i3.34137

Abstract

Purpose: The study aims to uncover the dynamics of the relationship between ASEAN countries (Malaysia, Singapore, Thailand, and the Philippines), the US, and China to the Indonesian capital market. Methodology/approach: This study uses weekly composite stock price index data for two observation periods: January 2016 to December 2019 (pre-COVID-19) and January 2020 to December 2023 (during and post-COVID-19). The econometric model is analyzed separately for (i) Indonesia and other ASEAN markets, and (ii) Indonesia, the US, and China. Findings: The ARDL cointegration analysis reveals that before COVID-19, the Indonesian stock market was influenced by Malaysia, the Philippines, and Thailand within the ASEAN data group, while only China had a long-term impact within the Indonesia-US-China data group. In the short term, there was a stronger link between the Indonesian capital market and Malaysia compared to Singapore, the Philippines, and Thailand. After the pandemic, there was a significant increase in the relationship between China's capital market and Indonesia, while the impact of the U.S. stock exchange on Indonesia was considered insignificant in the short term. Practical implications: This study can help investors and policymakers make informed decisions regarding portfolio diversification and risk management. More importantly, the long-term impact of China on the Indonesian stock market; so investors in Indonesia need to monitor and assess developments in the Chinese market for potential long-term implications. Originality/value: This study offers new insights into the dynamics of the relationship between the Indonesian capital market and ASEAN, the US, and China; a topic that has been relatively under-researched in the context before and after the COVID-19 pandemic.
Menuju Laporan Keuangan Digital pada Bumdes Patandang Desa Cangkuang Kulon Kabupaten Bandung Hapsari, Dini Wahjoe; Pratomo, Dudi; Budiharjo, Roy; Trihapsari, Siti Nurazizah; Alrasyid, Arifah Hilmi
KUAT : Keuangan Umum dan Akuntansi Terapan Vol 6 No 2 (2024): Edisi November
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/kuat.v6i2.2727

Abstract

Badan Usaha Milik Desa (BUMDes) merupakan entitas bisnis yang dimiliki dan dikelola oleh masyarakat di suatu desa. Tujuan utamanya adalah meningkatkan kesejahteraan masyarakat desa melalui pengembangan usaha ekonomi yang mengoptimalkan potensi lokal dan sumber daya desa. Sebagai badan usaha, Bumdes memiliki kewajiban untuk menyusun laporan keuangan sebagai bentuk pertanggungjawaban atas kegiatan bisnisnya dan penggunaan Dana Desa. Bumdes Patandang merupakan badan usaha yang dimiliki oleh Desa Cangkuang Kulon, Kabupaten Bandung. Masalah yang dihadapi Bumdes Patandang, kurangnya pemahaman pengelola Bumdes terkait proses akuntansi dan penyusunan Laporan Keuangan berdasar standar berlaku. Tim Pengabdian Masyarakat memberikan solusi dengan menyelenggarakan pelatihan lengkap, mulai dari proses pencatatan akuntansi hingga penyusunan Laporan Keuangan mengikuti standar berlaku. Sejalan dengan perkembangan teknologi, tim memperkenalkan aplikasi yang dirancang khusus untuk penyusunan laporan keuangan sesuai dengan SAK EMKM disertai demonstrasi penggunaannya untuk mempermudah pemahaman dan penerapan. Hasil pelatihan menunjukkan bahwa para peserta, yang terdiri dari pengelola Bumdes, telah memperoleh pemahaman tentang cara pencatatan akuntansi, pentingnya menyimpan bukti transaksi, dan pengenalan terhadap standar akuntansi untuk penyusunan Laporan Keuangan. Meskipun demikian, pengelola Bumdes masih memerlukan waktu dan pendampingan lebih lanjut untuk meningkatkan pemahaman mereka.
Local Government Financial Performance: Good Governance, the Efectiveness Internal Control and Competence Budiharjo, Roy; Pratomo, Dudi; Hapsari, Dini Wahjoe
JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Vol. 10 No. 1 (2025): JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan)
Publisher : Graduate Program Magister Manajemen Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmksp.v10i1.16916

Abstract

Good governance is an important foundation in creating transparency, accountability, and integrity in organizational management. This study aims to analyze how the principles of good governance, internal control and competence of the financial performance of the Bekasi City local government are moderated by internal control. This study uses a quantitative methodology with a sample of 41 respondents who are financial employees in the Bekasi City government with statistical testing using Smart PLS 3.0. The results of the study found that (1) good governance, internal control and competence have a positive effect on the financial performance of the local government. (2) Good governance contributes to creating transparency and accountability. (3) Internal control in good financial reporting can prevent deviations. In addition, this study also found that the competence of human resources in the financial sector plays an important role in effective budget management. This study provides recommendations that the importance of improving governance, internal control, and human resource competence as a strategic effort to improve the financial performance of the local government.
Co-Authors A Halim Agus Herwanto Alrasyid, Arifah Hilmi Angela Dirman Ardio Sagita Budiyastuti, Triyani Diana Novita Diana Novita Dini Wahjoe Hapsari Donant Alananto Iskandar Dudi Pratomo Dwi Urip Wardoyo Eka Maulana Elsy Rahajeng, Elsy Ferdhy Ramadan Fitria Ernawati Giawan Nur Fitria Hamzah, Nur Aisyah Hendryadi Hendryadi Heru Tjaraka Laras Safira Malik, Hafiz Abdul Samee Mareta, Sigit Melinda Melinda Muhammad Nur Alfi Novawiguna Kemalasari Nur Lailiyatul Inayah Nur Rislah Muzain Rahman, Asrarul Riaty Handayani Rista Bintara, Rista Rony Wardhana Rr Sri Saraswati Rudi Harianto Rudi Harianto, Rudi Rujito, Rujito Saiful Anam Sitti Suhada Sri Kurniawati Suci Nurahma Supriatiningsih, Supriatiningsih Suri Mahrani Swarmilah Hariani Teodora Winda Mulia Trihapsari, Siti Nurazizah Triyani Budyastuti Weilly Riduan Nazir Widyanto, Muhammad Laras Yazid, Hanif Yuliati -