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All Journal Seruni - Seminar Riset Unggulan Nasional Inoformatika dan Komputer EKSPANSI Indikator: Jurnal Ilmiah Manajemen & Bisnis Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JAE (Jurnal Akuntansi dan Ekonomi) Economics and Digital Business Review Jurnal Kewarganegaraan Devotion: Journal of Research and Community Service Journal of Finance and Business Digital (JFBD) Indonesian Journal of Community Services Cel Jurnal Riset Ekonomi dan Akuntansi Jurnal Akuntan Publik Jurnal Ekonomi dan Pembangunan Indonesia InJEBA : International Journal of Economics, Business and Accounting Jurnal Ekonomi, Akuntansi dan Perpajakan JER International Journal of Economics, Management and Accounting Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Research of Economics and Business Scripta Economica: Journal of Economics, Management, and Accounting
Tri Joko Prasetyo
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Full Costing Analysis of Power Generation Supply Costs: Differences Across Power Plant Types in 2023 Heryawan, Heryawan; Prasetyo, Tri Joko; Syaipudin, Usep
Jurnal Economic Resource Vol. 7 No. 2 (2024): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i2.1221

Abstract

Electricity production costs in power plants are closely linked to electricity tariffs (selling prices). To fund power generation, both direct and indirect costs, including basic and overhead costs, are calculated as components of the Power Generation Supply Cost (BPP). Changes in BPP components impact overall costs, affecting total BPP. This study aims to compare and analyze cost differences among PLN power plants and identify which types of power plants show significant cost variations. Conducted at PT PLN (Persero) in 2023, the research uses an exploratory descriptive method with quantitative data from financial reports and time-series data. The study examines four BPP subcategories across 38 power plants, grouped into six categories. Multivariate analysis is applied using SPSS. Results show that power plant groups significantly influence inefficiencies in BPP. Specifically, BPP A has inconsistent cost variations, with high deviations in fixed asset depreciation, leased asset depreciation, and loan expenses. Certain power plants show inefficiencies affecting BPP. PLTGU and PLTD contribute the highest costs in BPP A and BPP D, respectively. Overall, PLTU is the most efficient group, significantly impacting BPP elasticity.
The Effect of Environmental Performance and Environmental Disclosure on Market Performance: Financial Performance as a Moderating Variable Saputra, Febi; Prasetyo, Tri Joko; Alvia, Liza
Jurnal Economic Resource Vol. 8 No. 1 (2025): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i1.1264

Abstract

This study investigates the effect of environmental performance and environmental disclosure on market performance, with financial performance as a moderating variable. The research is motivated by the growing emphasis on sustainable practices and the market's increasing attention to Environmental, Social, and Governance (ESG) metrics. A quantitative method using explanatory research was applied, with data collected from 34 companies listed in the SRI-KEHATI, ESG, and LQ45 Low Carbon indices on the Indonesia Stock Exchange from 2014–2023. Environmental performance was measured using PROPER ratings, environmental disclosure through the GRI-based CSR Disclosure Index, and market performance via Cumulative Abnormal Return (CAR). Return on Equity (ROE) was used as the moderating variable. The results indicate that neither environmental performance nor disclosure has a statistically significant direct effect on market performance. However, financial performance was found to significantly moderate the relationship between environmental performance and market performance, suggesting that companies with higher ROE can better leverage environmental initiatives to influence investor perceptions. In contrast, financial performance did not moderate the effect of environmental disclosure on market performance, implying that investors may respond more directly to environmental transparency rather than being influenced by financial condition. The findings support signaling and legitimacy theories while highlighting the need for more detailed environmental disclosures. Limitations include the narrow sample and inconsistencies in disclosure timing. Future research should consider larger samples, external market factors, and alternative performance indicators to further explore the nexus between sustainability and financial outcomes.
Market Reactions to Religious National Holidays: Evidence from Idul Fitri and Idul Adha in Consumer Cyclical Firms Listed on the Indonesia Stock Exchange Hassan, Khothibul Umam; Prasetyo, Tri Joko
Indikator: Jurnal Ilmiah Manajemen dan Bisnis Vol 9, No 3 (2025)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/indikator.v9i3.34641

Abstract

This study examines the impact of Islamic religious holidays Eid al-Fitr and Eid al-Adha on the Indonesian capital market, focusing on abnormal returns (AR) and trading volume activity (TVA) in the consumer cyclicals sector. Using an event study methodology, data from 70 companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022 were analyzed. The results indicate a significant market reaction to Eid al-Fitr, with abnormal returns observed on H−3 (three days before) and H+2 (two days after the event, suggesting investor anticipation of increased consumer spending. However, no significant AR or TVA anomalies were detected for Eid al-Adha, likely due to its lesser economic impact. Trading volumes showed no statistically significant changes during either holiday, aligning with the semi-strong form of the Efficient Market Hypothesis (EMH), which posits that public information is rapidly reflected in stock prices. These findings highlight the nuanced influence of cultural and religious events on market behavior, with Eid al-Fitr generating short-term inefficiencies while Eid al-Adha does not. The study contributes to the literature on behavioral finance and market efficiency in emerging economies, offering insights for investors and policymakers on holiday-driven market dynamics.
The Effect of Singapore Interest Rates on the Joint Stock Price Index (JCI) in the Banking Sector Cahya M, Intan; Prasetyo, Tri Joko; Evana, Einde; Amelia, Yunia
Devotion : Journal of Research and Community Service Vol. 3 No. 7 (2022): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v3i7.157

Abstract

This research aims to examine the influence to determine the effect of Singapore interest rates on the Jakarta Composite Index (JCI) in the banking sector. This research is a quantitative research. The data were collected using documentation. In order to achieve the goal study, this study was conducted by using the type of proportional sampling method so that as many as 36 banking samples were obtained.The result showed that the Singapore interest rate (SIBOR) had a significant positive effect on the Composite Stock Price Index (CSPI) of the banking sector, this was indicated by the value of sig. on the SIBOR variable of 0.008 <0.05 and has a beta value of -26.527. And has a t-count value of -2.819 < from t-table which is 2.719.
Pengaruh Ukuran Perusahaan, Rasio Profitabilitas, Financial Leverage, Dan Kepemilikan Publik Terhadap Praktik Perataan Laba Pada Perusahaan Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Winarsaputri, Nabila; Prasetyo, Tri Joko
Economics and Digital Business Review Vol. 7 No. 1 (2025): Agustus - Januari
Publisher : STIE Amkop Makassar

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

Abstract

Penelitian ini bertujuan menganalisis pengaruh ukuran perusahaan, rasio profitabilitas, financial leverage, dan kepemilikan publik terhadap praktik perataan laba pada perusahaan sektor properti dan real estat yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2023. Data sekunder diperoleh dari laporan keuangan tahunan yang dipilih melalui metode purposive sampling dengan total 65 sampel. Praktik perataan laba diukur menggunakan Indeks Eckel, sedangkan analisis data dilakukan dengan regresi logistik menggunakan SPSS 25. Hasil penelitian menunjukkan bahwa ukuran perusahaan tidak berpengaruh signifikan terhadap praktik perataan laba, sedangkan rasio profitabilitas, financial leverage, dan kepemilikan publik berpengaruh positif dan signifikan. Temuan ini mengindikasikan bahwa semakin tinggi tingkat profitabilitas, leverage, dan kepemilikan publik, semakin besar kecenderungan perusahaan melakukan perataan laba untuk menjaga citra keuangan dan mengurangi asimetri informasi. Nilai Nagelkerke R Square sebesar 35,4% menunjukkan bahwa keempat variabel independen hanya mampu menjelaskan sebagian variasi praktik perataan laba. Penelitian ini diharapkan dapat memberikan kontribusi bagi investor, manajemen, dan literatur akuntansi terkait praktik perataan laba di Indonesia.
Perbandingan Analisis Tingkat Akurasi Menggunakan Metode Altman Z-Score, Springate, Grover, dan Zmijewski: Studi Kasus pada Perusahaan Delisting di Bursa Efek Indonesia Ricardo Herendra; Tri Joko Prasetyo
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 4 (2025): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i4.1590

Abstract

This study aims to compare and analyze the accuracy levels of four financial distress prediction models—Altman Z-Score, Springate, Grover, and Zmijewski—in anticipating the potential bankruptcy of companies subjected to delisting from the Indonesian Stock Exchange (IDX). The delisting phenomenon, which is strongly linked to severe financial deterioration, provided the core motivation for identifying the most reliable predictive instrument, utilizing secondary data from the annual financial reports of delisted companies during the 2019-2023 observation period. Descriptive analysis techniques were employed to calculate the accuracy rate and Type Error for each model. The comparative results consistently indicate that the Springate Model is the most effective, consistent, and accurate model for predicting financial distress in delisted firms, achieving an accuracy rate of 89% in both the first and second years prior to delisting, while the Altman Z-Score model exhibited lower accuracy (68.75% and 62.50%). This key finding emphasizes the superiority of the Springate Model as a crucial diagnostic tool for investors and regulatory bodies in assessing corporate bankruptcy risk.
The Effect of Digitalization on Non Performing Loan and Fee Based Income in Banking Alkahfi, Muhammad Zaid; Prasetyo, Tri Joko; Sudrajat, Sudrajat
Journal of Finance and Business Digital Vol. 3 No. 1 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v3i1.7454

Abstract

This research investigates the influence of mobile banking transactions, technology, and information investment on non performing loan and fee-based income. This study was conducted on commercial banks listed on the Indonesia Stock Exchange during 2018-2022. The purposive sampling method was used to select the sample, and the data came from the bank's annual report. Multiple regression analysis is used to analyze the relationship between variables. Partial test results show that mobile banking transactions have a significant adverse effect on the NPL ratio and a significant positive effect on fee-based income. Meanwhile, technology and information investment does not affect the NPL ratio but significantly positively affects fee-based income. These results show that increasing mobile banking transactions can support non performing loan and fee-based income.
Use of SWOT analysis to select feasible businesses as the mainstay business of BUMDes and MSMEs Marselina, Marselina; Prasetyo, Tri Joko; Ciptawaty, Ukhti; Aida, Neli; Suparta, I Wayan
Indonesian Journal of Community Services Cel Vol. 3 No. 1 (2024): Indonesian Journal of Community Services Cel
Publisher : Research and Social Study Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70110/ijcsc.v3i1.59

Abstract

COVID-19 pandemic, which lasted from 2020 to 2022, has affected the global economy. Activity restrictions had hampered the progress of various business sectors. As a result, there was a decline in economic growth globally. There was even an economic contraction of -13.7% in 2020 and many businesses experienced either setbacks or bankruptcies. Indonesia’s government made various recovery efforts, such as business assistance through village-owned enterprises (BUMDes) activities and capital assistance for MSMEs in the form of people’s business credit (Kredit Usaha Rakyat/KUR). Various trainings and assistance were conducted, but these activities focused more on reporting and administration of funds. The establishment of BUMDes mainly aims to improve the villages’ economy. The selection of BUMDes' mainstay business is highly important to realize the smooth running of the business chosen. For this reason, it is necessary to conduct training on how to select of the mainstay business and calculate the feasibility of the business chosen to be developed so that BUMDes and MSME actors can manage and develop their business properly. The selection can use SWOT analysis, namely by analyzing the strengths, weaknesses, opportunities, and threats of the potential business options. In this community services activity, BUMDes and MSME training was held in Bogorejo Village, Pesawaran Regency, Lampung Province. The results of SWOT analysis reveal that the feasible business options are digital financial services (BRI-Link), agricultural trading (waserda), and waste collection and waste bank. Waserda business aims to help market the local community's products. Waste management business economically generates small profits, but has long-term positive effects, both environmentally and socially. Meanwhile, tourism park and savings and loan are considered not feasible in the long-term, as these businesses are susceptible to bottlenecks and large losses so that they must be managed very carefully.
The Effect of Good Corporate Governance Mechanisms and Financial Distress on The Timeliness of Financial Report Submission Karina Helida Feprizon; Tri Joko Prasetyo; Chara Pratami Tidespania Tubarad
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 2 No. 1 (2025): (July) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/jemba.v2i1.60

Abstract

This study aims to analyze the influence of financial distress, the proportion of independent commissioners, the existence of an audit committee, and the size of the board of directors on the timeliness of financial reporting in non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2024. Timeliness of financial reporting is an important benchmark for ensuring information transparency and corporate accountability to stakeholders. The method used was a quantitative approach with logistic regression analysis, as the dependent variable is binary. The sample was determined using a purposive sampling technique, resulting in a total of 564 observations. The results indicate that the existence of an audit committee and the size of the board of directors have a positive and significant influence on the timeliness of financial reporting. Conversely, the level of financial distress and the proportion of independent commissioners do not show a significant effect. These findings emphasize the importance of strengthening corporate governance mechanisms, particularly the effectiveness of the audit committee and the structure of the board of directors, in promoting reporting accuracy. However, the role of independent commissioners and the company's financial condition do not significantly contribute to the timeliness of reporting.
Analisis of Indications of Financial Statement Fraud: A Fraud Hexagon Approach Astuti Anggraini; Einde Evana; Tri Joko Prasetyo
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 2 No. 1 (2025): (July) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/jemba.v2i1.74

Abstract

Financial statement fraud remains prevalent in Indonesia, particularly within the financial sector. This study aims to evaluate the influence of the six elements of the Fraud Hexagon theory on the occurrence of fraudulent financial reporting among companies in the financial industry. These six elements are operationalized through the following proxy variables: stimulus (financial stability), opportunity (ineffective monitoring), rationalization (auditor change), capability (director change), ego (arrogance), and collusion (whistleblowing system). The study population comprises all companies listed on the Indonesia Stock Exchange that were involved in financial statement fraud between 2019 and 2023. Using a purposive sampling method, the final sample consisted of 100 data points from 20 companies. Data analysis involved logistic regression, model fit testing, and both multivariate and univariate hypothesis testing. The results indicate that the variables opportunity, rationalization, and collusion significantly influence the likelihood of financial statement fraud, while stimulus, capability, and ego do not exhibit a statistically significant effect.
Co-Authors Aditia Inggit Perdana Alkahfi, Muhammad Zaid Amelia, Yunia Astuti Anggraini Cahya M, Intan Chara Pratami Tidespania Tubarad Ciptawaty, Ukhti Desyandri Desyandri Einde Evana Einde Evana, Einde Ellen Betha Chindo Fabillah, Ikhsan Habib Farhan Azmi Asavandra Febrina Amelia Valentina Halida Khairiyah Harsono Edwin Puspita Hassan, Khothibul Umam Heryawan, Heryawan I Wayan Suparta . Kamadie Sumanda Syafis Karina Helida Feprizon Liza Alvia Mandavani, Tufahati Ainia Marisa Triana Mazta Marselina Marselina Neli Aida Niken Kusumawardani Nisrina Aisya Kesuma Putri Putri, Widya Rizki Eka Reni Oktavia Rialdi Azhar Ricardo Herendra Rindu Rika Gamayuni Saputra, Febi Saputro, Arfan Rachmadias Sari Indah Oktanti Sembiring SARING SUHENDRO Siti Atika Azzahrah Sudrajat Sudrajat Susi Sarumpaet Syaipudin, Usep Usep Syaipudin Vinka Triyuni Sarpta Wibowo, Rendi Widya Rizki Eka Putri Winarsaputri, Nabila