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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 Profitabilitas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Komite Audit Sebagai Variable Moderasi Budiharjo, Roy; Bintara, Rista; Handayani, Riaty; Budyastuti, Triyani; Fitria, Giawan Nur; Dirman, Angela
Journal of Economics and Management Vol. 1 No. 3 (2023): Journal of Economics and Management, December 2023
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ecoma.v1i3.22

Abstract

This study was conducted to analyze how the effect of profitability and company size on company value with the audit committee as a moderate variable in infrastructure companies listed on the Indonesia Stock Exchange from 2018 to 2021 is the population taken. Purposive sampling is the sampling method used. In collecting data, documentation is used. Statistical testing was performed using t-tests and multiple linear regression analysis, previously classical assumption testing was carried out. The results of this study show that: profitability and company size have a positive effect on company value, while the audit committee cannot moderate the relationship between profitability and company size to company value.
Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Padang Lawas Budiharjo, Roy; Mareta, Sigit
Journal of Economics and Management Vol. 1 No. 3 (2023): Journal of Economics and Management, December 2023
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ecoma.v1i3.23

Abstract

This study was conducted to analyze how the performance of regional financial management of the Padang Lawas district government of North Sumatra Province. The type of research conducted is quantitative descriptive research using secondary data. The data analysis used is to calculate the Regional Financial Independence Ratio, Regional Financial Compatibility Ratio, Regional Financial Growth Ratio and Regional Original Revenue Effectiveness Ratio (PAD). Based on the analysis of the Regional Financial Performance of the Regional Government of Padang Lawas Regency conducted in the 2018-2022 fiscal year period, it is known that the Regional Financial Independence Ratio shows an instructive pattern relationship, the Regional Financial Compatibility Ratio has inequalities in Operating Expenditure and Capital Expenditure, the Regional Financial Growth Ratio in the last 1 (one) year has decreased, and the PAD Effectiveness Ratio shows that the average is at a low level i.e. below 100% or ineffective. Based on these findings, it was concluded that the Financial Performance of the Regional Government of Padang Lawas Regency had not run optimally as expected with the fiscal decentralization function.
Pengaruh Capital Intencity, Likuiditas dan Ukuran Perusahaan Terhadap Tax Avoidance Eka Maulana; Suri Mahrani; Roy Budiharjo
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 3 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i3.314

Abstract

This research aims to find out the effect of Capital Intencity, Liquidity and Firm Size on Tax Avoidance. The type of data used is a secondary data, with the methodof collecting documentation data from the IDXwebsite (www.idx.co.id). The object of this research is a manufacture company who has been registered on the Indonesia Stock Exchange period 2018 -2019. Sample is taken using a purposive sampling method in companies that publish the required data for this research in their annual reports. From 195 manufacture companies that listed on IDX, only 147 companies who have a complete data to be researched for 2 periods, and there are 294 samples obtained. The statistical test used is the classic assumption test, the feasibility of model test. The result of this research showing that the Capital Intencity of the company will not affect tax avoidance. While the two other variables, who took part in the research Likuiditas and Firm Size simultaneously against tax avoidance.
Pengaruh Return on Asset, Earning Per Share, Price Earning Ratio Terhadap Return Saham Laras Safira; Roy Budiharjo
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 1 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i1.325

Abstract

This research aims to know the influence of Return On Asset (ROA), Earning Per Share (EPS), and Price Earning Ratio (PER) on Stock Return of Insurance company listed on the Indonesia Stock Exchange in 2013 - 2017. Data used is secondary data based on the annual report taken from the Indonesia Stock Exchange website, company website, and support sources. The technique of data analysis is multiple linear regression, which is proceeded with SPSS 21. This study uses purposive sampling and 11 of 14insurance sector companies listed in IDX used as a sample. The research result shows that Return On Asset (ROA), Earning Per Share (EPS), and Price Earning Ratio (PER) in 2013 – 2017 simultaneous and partially positive significantly affected by the stock return
Emotional quotient, healthy lifestyle dan integritas terhadap kualitas audit Swarmilah Hariani; Roy Budiharjo; Donant Alananto Iskandar
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 1 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i1.568

Abstract

This study aims to find out the Implications of Emotional Quotient, Healthy Lifestyle and Integrity on Audit Quality at BPK RI Jakarta. The population in this study are auditors who work at the Supreme Audit Agency of the Republic of Indonesia. The sampling technique in this research is random sampling, the sample is 78 respondents in AKN VI BPK RI. This research uses survey method. The results of this study are Emotional Quotient and Healthy Lifestyle have a significant impact on audit quality, while Integrity has no positive and significant impact on Audit Quality. Auditors apply ethical rules well or have high Emotional Quotient, and also Auditors who have complex tasks must always maintain their fitness so that it is necessary to apply a healthy lifestyle so that they are always primed in carrying out their audit assignments, the audit quality will tend to increase. Auditor integrity is an academic quality that will foster trust and will subsequently lead to compliance with the decisions made. In this study, the auditor's behavior is in favor of anyone and there is an interest or tactics in the audit procedure while in the field inspection process. The auditor is the spearhead of the implementation of the audit task that should be able to increase the knowledge already possessed so that the application of knowledge can be maximized in practice.
PEMBERDAYAAN MASYARAKAT DALAM PEMASARAN PRODUK HERBAL MELALUI E-COMMERCE Diana Novita; Agus Herwanto; Yuliati, Yuliati; Sitti Suhada; Roy Budiharjo; Melinda, Melinda; Elsy Rahajeng
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 1: Juni 2025
Publisher : Bajang Institute

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

Abstract

Pemberdayaan masyarakat dalam memasarkan produk herbal melalui e-commerce menjadi salah satu strategi yang relevan untuk meningkatkan daya saing UMKM di era digital. Kegiatan pengabdian ini bertujuan untuk meningkatkan kemampuan pelaku usaha kecil, khususnya pengrajin dan produsen herbal lokal, dalam mengoptimalkan teknologi digital untuk memasarkan produk mereka. Metode pelaksanaan kegiatan meliputi pelatihan, pendampingan teknis, dan evaluasi pasca-kegiatan. Hasil dari kegiatan ini menunjukkan peningkatan pemahaman dan keterampilan peserta dalam menggunakan platform e-commerce seperti Tokopedia, Shopee, dan media sosial sebagai alat pemasaran. Selain itu, peserta juga mampu membuat akun toko, mengelola katalog produk, serta memahami dasar-dasar digital marketing. Kegiatan ini membuktikan bahwa pelatihan dan pendampingan yang terstruktur dapat memberdayakan masyarakat dalam meningkatkan nilai jual produk herbal secara daring
Profitability in Linking Governance Structure and Firm Value Dini Wahjoe Hapsari; Budiharjo, Roy; Pratomo, Dudi; Yazid, Hanif
Jurnal Akuntansi Vol. 29 No. 2 (2025): May 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i2.2421

Abstract

The governance structure of SOEs is distinctive, with board directors managing while the audit committee, independent commissioners, and shareholders supervise. This study evaluates SOEs' success by analyzing profitability as a mediator between corporate governance and firm value. The study focused on SOEs listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, with 100 data observations obtained via purposive sampling. Panel data analysis revealed that the audit committee, independent commissioners, and institutional ownership significantly influence profitability. However, board directors do not significantly impact profitability or firm value, and overall governance structure does not notably affect firm value. Profitability mediates the effects of the audit committee, independent commissioners, and share ownership on firm value but not the directors’ influence. These results indicate that the government's role as the largest shareholder heavily influences the determination and role of board directors in SOEs.
The Effect of Sharia Marketing on the Performance of MSMEs in West Java Sagita, Ardio; Nur Rislah Muzain; Ferdhy Ramadan; Roy Budiharjo
JURNAL DINAMIKA MANAJEMEN DAN BISNIS Vol. 8 No. 1 (2025): Jurnal Dinamika Manajemen dan Bisnis
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JDMB.08.1.7

Abstract

This study examines the impact of Islamic marketing on Micro, Small, and Medium Enterprises (MSMEs) in West Java, Indonesia. Responses from 115 business owners across various sectors of West Java MSMEs were analyzed using SPSS and Smart Partial-Least Square (PLS). The findings indicate that Islamic marketing, encompassing four dimensions (Rabbaniyah, Akhlaqiyah, Al Waqiiyah, and Insaniyyah), significantly influences performance, with Islamic principles positively affecting the progress of MSMEs in the West Java region. Despite the limited sample size, the study's results encourage further research into market variations. This can benefit the success of MSMEs in West Java, Indonesia, for both practitioners and academics, by highlighting the importance of Islamic marketing networks. Additionally, the findings suggest that fostering a strong Islamic culture can promote positive behavior between businesses and customers. These insights are valuable for policymakers and business advisors aiming to tailor government support strategies for MSMEs in West Java and other Indonesian provinces, and could serve as a focus for future research. Future studies could explore these dynamics in other sectors and regions to develop a more comprehensive understanding of how Islamic marketing impacts business performance globally.
Bridging the Gap Between Theory and Practice: A Problem-Based Learning Approach to Management Accounting in Indonesia Saraswati, Rr Sri; Hapsari, Dini Wahjoe; Budiharjo, Roy
Husnayain Business Review Vol. 5 No. 2 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/hbr.v5i2.1491

Abstract

Purpose – This study investigates the implementation of Problem-Based Learning (PBL) to enhance student engagement and learning outcomes in a Management Accounting course at a private university in Indonesia. Methodology/approach – Through a Classroom Action Research (CAR) approach, this study involved six undergraduate classes (N = 233 students), integrating PBL activities based on real-world business cases. Data collection included pre-tests, post-tests, structured classroom observations, and semi-structured student interviews. Findings – Results demonstrated significant improvements in students’ comprehension of accounting concepts, analytical problem-solving abilities, and active classroom participation. Thematic analysis further indicated that PBL fostered greater student motivation, confidence, and collaborative learning skills. Novelty/value – This study applies Problem-Based Learning in an advanced Management Accounting course—rarely explored in Indonesia. It combines quantitative and qualitative methods to demonstrate improved student engagement, critical thinking, and learning outcomes, offering a structured model adaptable for local accounting education. Keywords: Problem-Based Learning, Management Accounting, Classroom Action Research, Active Learning, Higher Education, Indonesia
Financial Distress As a Mediator Between Capital Structure, Earnings Management, and Tax Aggressiveness Wardhana, Rony; Anam, Saiful; Nur Lailiyatul Inayah; Teodora Winda Mulia; Roy Budiharjo; Heru Tjaraka
Jurnal Akuntansi Vol. 29 No. 3 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i3.2893

Abstract

Purpose: This study explores how capital structure, earnings management, and financial distress influence tax aggressiveness among manufacturing firms on the Indonesia Stock Exchange. Amid increasing tax regulations and levies, this research provides critical insights. Methodology/Approach: Using a quantitative explanatory research approach, the study analyses secondary data from financial statements of 41 purposively sampled manufacturing firms. Findings: Capital structure significantly impacts financial distress and tax aggressiveness, whereas earnings management does not significantly impact either variable. Interestingly, financial distress mediates the relationship between capital structure and tax aggressiveness, but does not mediate the relationship between earnings management and tax aggressiveness. Lastly, financial distress has a significant positive effect on tax aggressiveness. Practical Implications: Findings help firms optimise financial strategies and assist regulators in curbing aggressive tax practices. Originality/Value: This study underscores financial distress as a crucial mediator in corporate tax strategies within the manufacturing sector.
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 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 Suri Mahrani Suri Mahrani Swarmilah Hariani Teodora Winda Mulia Trihapsari, Siti Nurazizah Triyani Budyastuti Weilly Riduan Nazir Widyanto, Muhammad Laras Yazid, Hanif Yuliati -