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All Journal IKRA-ITH EKONOMIKA JIKA: Jurnal Ilmu Keuangan dan Perbankan Journal of Information System, Applied, Management, Accounting and Research Dinasti International Journal of Management Science eCo-Buss Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Teknologi dan Bisnis Jurnal Nasional Manajemen Pemasaran dan SDM Ekonam : Ekonomi, Akuntansi dan Manajemen Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ilmiah Mahasiswa (JIMAWA) Journal of Accounting and Finance Management (JAFM) Journal of Artificial Intelligence and Digital Business Inaba of Community Services Journal
Astrin Kusumawardani
Universitas Indonesia Membangun
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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The Influence of Tax Service Quality, Taxpayer Awareness and Tax Sanctions on Individual Taxpayer Compliance (At the Bandung Bojonagara Pratama Tax Service Office) Caserio Daur, Fransisko; Kusumawardani, Astrin; Ihsan Muchtar, Muhammad
Dinasti International Journal of Management Science Vol. 5 No. 3 (2024): Dinasti International Journal of Management Science (January-February 2024)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v5i3.2269

Abstract

Indonesia is a country that works hard to improve the lives of its citizens. The government relies mainly on tax income to generate revenue. To collect more taxes, the government uses various strategies. Tax is a mandatory contribution that individuals or companies owe to the state, based on the law, and is utilized for the benefit of the people. The aim of this research is to determine and explain how the quality of tax services, taxpayer knowledge, and tax sanctions affect individual taxpayer compliance in the Bandung Bojonagara Pratama Tax Service Office. The research method used in this study is quantitative, with a descriptive and verification approach, and the sample was purposefully selected. This study collected primary data from the Bandung Bojonagara Pratama Tax Service Office, literature studies, and questionnaires. The population of this study was 293,817, with a sample size of 100 individual taxpayers. The study found that the quality of tax services and taxpayer knowledge have a significant impact on taxpayer compliance in paying individual taxes. However, tax penalties have little influence on taxpayer compliance in paying individual taxes.
The Effect of Total Asset Turn Over, Current Ratio and Sales Growth on Return on Asset with Firm Size as a Moderating Variable (In Property and Real Estate Sub-Sector Companies Listed on the Indonesia Stock Exchange 2015-2022) Nandia Putri, Chika; Kusumawardani, Astrin
Journal of Accounting and Finance Management Vol. 5 No. 2 (2024): Journal of Accounting and Finance Management (May - June 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i2.494

Abstract

The purpose of this study is to reveal how Total Asset Turnover, Current Ratio, and sales growth affect Return on Asset in property and real estate companies on the Indonesia Stock Exchange, by drawing attention to how Firm Size can moderate each effect. The study was carried out using quantitative approaches along with tools for verification and description analysis. The study employed secondary data gathered from the 2015–2022 annual financial statements of companies in the property and real estate subsector from the Indonesia Stock Exchange and the Company's official websites. Sampling was carried out using purposive random sampling technique, so that from the total population of 79 companies, but there were only 10 companies that were considered eligible for the sample. This study ensures that Total Asset Turn Over, Current Ratio, and Sales Growth have a significant effect on Return On Asset of property and real estate companies on the IDX 2015-2022, with a coefficient of determination of 50.7%. When moderated by Firm Size, the effect increases to 94.8%, emphasizing the importance of these factors and the significant role of Firm Size in increasing profitability
The Influence of Perceptions of MSME Entrepreneurs, Accounting Understanding and Socialization of SAK EMKM on the Application of SAK EMKM Hidayat, Taufik; Sjarif, Devyanthi; Kusumawardani, Astrin; Pratama, Muhamad Rizki
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 6 (2024): Dinasti International Journal of Economics, Finance & Accounting (January-Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i6.2276

Abstract

This research combines various previous research instruments with the aim of obtaining the best results in knowing the extent of the influence of the perceptions of MSME entrepreneurs, accounting understanding and socialization of sak emkm on the application of sak emkm in the bojongsoang area In this research, quantitative techniques with descriptive and verification approaches are used to investigate the relationship between three independent variables and one dependent variable. The data for the study were separated into two categories: primary data from respondent questionnaires and secondary data from books, papers, and other relevant literature. Slovin's formula is used in determining the minimum sample size of a limited population, as well as avoiding sampling errors that may occur. In this instance, the sample was chosen using a purposive sampling strategy in conjunction with a non-probability sampling technique. 141 MSME entrepreneurs in Bojongloa Kidul sub-district were selected from a total population of 1,641 MSME entrepreneurs utilizing a purposive sampling strategy and non-probability sampling method. These entrepreneurs have met the criteria of implementing SAK EMKM which is considered to represent the entire population The results show that the way MSME entrepreneurs perceive SAK EMKM, their accounting knowledge, and their familiarity with SAK EMKM through socialization greatly affect their ability to implement it well. Therefore, efforts to improve the application of SAK EMKM should concentrate on improving MSME entrepreneurs' understanding and awareness of the accounting principles and specific requirements of SAK EMKM
Pengaruh Efikasi Diri Keuangan, Literasi Keuangan, Uang Saku Dan Pendidikan Keuangan Keluarga Terhadap Perilaku Pengelolaan Keuangan Fauziah, Risa; Kusumawardani, Astrin
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 2 (2024): Artikel Periode Juli 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i2.4080

Abstract

Penelitian ini dilatarbelakangi oleh rendahnya literasi keuangan di kalangan mahasiswa yang dapat mempengaruhi perilaku pengelolaan keuangan mereka. Metode yang digunakan adalah penelitian kuantitatif dengan pendekatan deskriptif dan verifikatif, dengan melibatkan 85 responden mahasiswa Universitas Indonesia di Kota Bandung. Data dikumpulkan melalui kuesioner online dan dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa hanya pendidikan keuangan keluarga yang memiliki pengaruh signifikan terhadap perilaku pengelolaan keuangan mahasiswa, sedangkan efikasi diri keuangan, literasi keuangan, dan uang saku tidak menunjukkan pengaruh yang signifikan. Kesimpulannya, pendidikan keuangan dari keluarga merupakan faktor penting dalam membentuk perilaku pengelolaan keuangan yang baik pada mahasiswa.
Pengaruh Struktur Aset, DAR dan CR terhadap Harga Saham Azahra, Nabilah; Kusumawardani, Astrin
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.5354

Abstract

Komoditas batu bara berperanan penting dalam mendorong pertumbuhan ekonomi domestik sumber daya batu bara sebesar 97 miliar ton dengan penerimaan negara non pajak didominasi oleh batu bara. Namun beberapa tahun terakhir industri batu bara menghadapi berbagai tekanan pasar ekspor utama Tiongkok dan India yang beralih ke batu bara dengan nilai kalori yang tinggi (HVC). Selain itu, perdagangan global diperburuk oleh kebijakan tarif AS sehingga membebani pertumbuhan ekonomi serta melemahkan permintaan komoditas energi. Hal tersebut berdampak pada harga komoditas batu bara diikuti penurunan permintaan global yang berdampak pada produk domestik bruto (PDB). Kebijakan tersebut mendorong investor untuk lebih bersikap konservatif terhadap prospek jangka pendek karena memperlambat perdagangan dan volatilitas yang tinggi. Selain pengaruh eksternal perusahaan, pengaruh internal pun dapat mempengaruhi penurunan pada harga saham dengan analisis kinerja keuangan melalui rasio keuangan yang menjadi acuan investor dalam menanamkan saham. Studi ini ditujukan untuk menganalisis pengaruh Struktur Aset, DAR dan CR terhadap Harga Saham pada perusahaan subsektor batu bara yang terdaftar di Bursa Efek Indonesia menggunakan metode kuantitatif dengan pendekatan metode deskriptif dan verifikatif serta regresi linear berganda dengan hasil uji t menyatakan DAR tidak memengaruhi harga saham sedangkan Struktur Aset dan CR memengaruhi harga saham. Hasil uji f menyatakan Struktur Aset, DAR dan CR memengaruhi bersamaan terhadap harga saham.
Pengaruh Current Ratio, Return On Asset, dan Debt To Equity Ratio Terhadap Harga Saham Oktaviani, Windi Winarni; Kusumawardani, Astrin
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.5370

Abstract

Sektor transportasi memainkan peran strategis dalam mendukung kelancaran fungsi perekonomian nasional, baik dalam hal mobilitas masyarakat. Namun, pergerakan harga saham di sektor ini tidak selalu secara langsung mencerminkan kinerja keuangan perusahaan. Oleh karena itu, penelitian ini bertujuan untuk menganalisis pengaruh Current ratio (CR), Return on assets (ROA), dan Debt to equity ratio (DER) terhadap harga saham perusahaan transportasi dan logistik yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2017–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan desain penelitian deskriptif dan verifikatif. Teknik pengambilan sampel yang digunakan adalah purposive sampling, sehingga dari 12 perusahaan yang terdaftar di sektor ini, 6 perusahaan memenuhi kriteria penelitian dengan total pengamatan 48 selama delapan tahun.. Data penelitian dianalisis menggunakan metode regresi linier berganda yang didukung oleh analisis korelasi, uji t untuk menguji pengaruh parsial, uji F untuk menguji pengaruh simultan, serta koefisien determinasi. Hasil penelitian menunjukkan bahwa secara parsial, Current ratio memiliki pengaruh positif dan signifikan terhadap harga saham, yang menunjukkan bahwa tingkat likuiditas yang baik dapat meningkatkan kepercayaan investor. Return on assets juga memiliki pengaruh positif dan signifikan, menunjukkan bahwa kemampuan perusahaan untuk menghasilkan profit berperan dalam meningkatkan nilai saham. Sebaliknya, Debt to equity ratio memiliki pengaruh negatif dan signifikan terhadap harga saham, mencerminkan bahwa tingkat utang yang tinggi dibandingkan modal dapat mengurangi minat investor. Secara simultan, CR, ROA, dan DER memiliki pengaruh signifikan terhadap harga saham dengan nilai koefisien determinasi sebesar 54,7%. Sementara itu, 45,3% variasi harga saham dipengaruhi oleh faktor lain di luar variabel penelitian.
Pengaruh Debt to Equity Ratio, Return On Equity dan Total Asset Turnover Terhadap Price to Book Value (Pada Perusahaan Properti dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Tahun 2019 – 2024) Rohiman, Rohiman; Kusumawardani, Astrin; Herlina, Listri
IKRAITH-EKONOMIKA Vol. 8 No. 3 (2025): IKRAITH-EKONOMIKA Vol 8 No 3 November 2025
Publisher : Universitas Persada Indonesia YAI

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

Abstract

This study aims to examine the effect of Debt to Equity Ratio (DER), Return on Equity (ROE), and Total Asset Turnover (TATO) on Price to Book Value (PBV) in property and real estate companies listed on the Indonesia Stock Exchange from 2019 to 2024. This research was conducted due to economic uncertainty and market fluctuations that affect the value of the property and real estate sector. The method used is multiple linear regression analysis. Secondary data was obtained from audited annual financial reports, and the analysis was conducted using SPSS version 26. The results show that DER and ROE have a positive and significant effect on PBV, while TATO is not significant. Therefore, property and real estate companies are advised to increase DER and ROE as strategic financial objectives to enhance company value and attract investor interest in a competitive capital market.
Pengaruh Pengendalian Internal, Pemahaman Akuntansi Dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan UMKM di Kota Bandung Shalehah, Anbar; Kusumawardani, Astrin
IKRAITH-EKONOMIKA Vol. 9 No. 1 (2026): IKRAITH-EKONOMIKA Vol 9 No 1 Maret 2026
Publisher : Universitas Persada Indonesia YAI

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

Abstract

MSMEs are one of the sectors that contribute to the national economy, but they still face various problems, one of which is related to the quality of financial reports. Quality financial reports are essential as a basis for decision-making and fulfilling obligations to external parties. This study aims to examine the influence of internal control, accounting understanding, and accounting information systems on the quality of MSME financial reports in Bandung City. The research approach used is quantitative with descriptive and verification methods. Data sourced from primary data collected through questionnaires distributed to 96 MSMEs in Bandung City who already have financial reports, with a sampling technique using purposive sampling. Data processing and analysis were carried out using multiple linear regression with the help of SPSS version 26. The results of the study indicate that, partially, internal control does not significantly affect the quality of MSME financial reports. Meanwhile, accounting understanding and accounting information systems have a positive and significant effect on the quality of MSME financial reports. Simultaneously, internal control, accounting understanding, and accounting information systems have a significant effect on the quality of MSME financial reports in Bandung City. The results of this study are expected to be a consideration for MSME actors and related parties in improving the quality of financial reports by increasing accounting understanding and utilizing accounting information systems that are appropriate to the characteristics of MSMEs.
Pengaruh NIM, NPL, dan CAR Terhadap ROA Pada Perusahaan Perbankan Yang Terdaftar di BEI Periode Tahun 2021-2024 Sinta Silpiani; Astrin Kusumawardani
eCo-Buss Vol. 8 No. 1 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v8i1.2713

Abstract

Penelitian ini memiliki tujuan untuk mengevaluasi dampak NIM, NPL, dan CAR terhadap ROA dari bank yang tercatat di Bursa Efek Indonesia (BEI) selama rentang waktu 2021 hingga 2024. Dengan memanfaatkan data sekunder yang diperoleh dari laporan tahunan yang dapat diakses di situs resmi IDX, analisis kuantitatif dan bukti pendukung dapat diterapkan dalam studi ini. Strategi pengambilan sampel yang khusus diterapkan agar data yang diperoleh akurat dan mencakup semua aspek yang relevan. Data dianalisis menggunakan statistik deskriptif, uji linearitas, deteksi outlier multivariat, uji normalitas, analisis normalitas residual tambahan, serta analisis multikolinearitas, heteroskedastisitas, autokorelasi, regresi linier berganda, uji t (parsial) dan uji f (simultan) yang akan digunakan untuk menguji hipotesis yang telah dirumuskan. Hasil penelitian menunjukkan bahwa NIM memiliki pengaruh yang signifikan terhadap ROA. Di sisi lain, NPL dan CAR tidak memberikan dampak yang signifikan, pengaruhnya tergolong biasa saja. Namun jika dilihat secara keseluruhan, variabel ketiga diantaranya NIM, NPL, dan CAR secara bersama - sama menunjukkan pengaruh yang besar terhadap ROA pada bank yang diteliti dari tahun 2021 hingga 2024.
Pengaruh Return on Asset, Current Ratio, dan Debt to Equity Ratio terhadap Price to Book Value Febriani, Salsabila; Kusumawardani, Astrin
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6324

Abstract

Studi ini berkonsentrasi guna mengkaji Return on Asset, Current Ratio, serta Debt to Equity Ratio terhadap Price to Book Value pada entitas bisnis yang menjalankan aktivitas di subsektor makanan dan minuman, yang tercatat di Bursa Efek Indonesia, dalam rentang waktu 2017-2024. Kerangka riset yang diaplikasikan adalah kuantitatif melalui teknik deskriptif serta verifikatif, dengan intensi mendapatkan pembuktian empiris terkait determinan yang memengaruhi valuasi korporasi. Basis data riset berasal dari data sekunder yakni laporan finansial tahunan, sedangkan pemilihan sampel dilaksanakan memakai teknik purposive sampling yang merupakan bagian dari kategori non-probability sampling. Pengolahan data dijalankan menggunakan model regresi linear berganda. Temuan studi memperlihatkan bahwa secara individual Return on Asset, Current Ratio, serta Debt to Equity Ratio terkonfirmasi memberikan dampak yang signifikan terhadap Price to Book Value. Di samping itu, uji serempak mengindikasikan yakni ketiga variabel tersebut dengan kolektif turut memengaruhi Price to Book Value. Angka koefisien determinasi senilai 0,241 atau sama pada 24,1% menyatakan yakni kemampuan model pada menerangkan variasi Price to Book Value tergolong terbatas namun tetap memiliki signifikansi. Temuan ini menegaskan bahwa aspek profitabilitas, likuiditas, serta struktur pendanaan secara bersama-sama berperan dalam pembentukan nilai perusahaan. Maka dari itu, riset berikutnya direkomendasikan agar memasukkan variabel tambahan serta memperpanjang periode pengamatan guna meningkatkan daya jelaskan model penelitian .
Co-Authors Alfarisi, Ade Salman Ana Hadiana Ana Hadiana, Ana Anggono Raras Tirto Sakti Aris Setiyani, Aris Awaluddin Nurramdhani Azahra, Nabilah Caserio Daur, Fransisko Dedi Gumilar Delianti, Mirna Dyah Purnamasari Effendi, Yusup Egy Pratama, Egy Fauziah, Risa Febriani, Salsabila Firdaus, Muhammad Fajar Ihsan Muchtar, Muhammad Ita Kumaratih Kumaratih, Ita Listri Herlina Luntungan, Irving Ignatius Paul Mohamad Arfiman yosep Muhammad Ihsan Muchta Muhammad Iqbal Alamsyah Nababan, Pangihutan Saroha Nandan Limakrisna Nandia Putri, Chika Nugroho, Ilham Winar Nunung Ayu Sofiati (Efi) Oktaviani, Windi Winarni Pasa’pangan, Vebi Susanti Pratama, Muhamad Rizki Putri, Ariel Anggistia Risa Fauziah Rohiman, Rohiman Salim, Hockey Saputra, M. Tegar Shalehah, Anbar Sinta Silpiani Sjarif, Devyanthi Sumawidjaya, Riyandi Nur Taufik Hidayat Tjipto Sajekti Vina Merliana Wahyuni, Senni Sri Wiara Sanchia Grafita Ryana Devi Yoyo Sudaryo