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All Journal AKUNTABILITAS Dinamika Akuntansi Keuangan dan Perbankan Jurnal Akuntansi dan Pajak The Accounting Journal of Binaniaga International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ekonomi, Manajemen, dan Akuntansi Universitas Ngudi Waluyo JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur EJOIN : Jurnal Pengabdian Masyarakat Natural: Jurnal Pelaksanaan Pengabdian Bergerak Bersama Masyarakat Jurnal Ilmiah Bisnis, Manajemen, dan Akuntansi Jurnal Bakti Humaniora
Tantra, Arda Raditya
Universitas Ngudi Waluyo
Agriculture, Biological Sciences & Forestry Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Sustainability Reporting: The Moderating Role of Audit Committee on Financial Performance Dewi Ari Ani; Diannita Kusumaningrum; Arda Raditya Tantra
Akuntabilitas Vol 13, No 2 (2020)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v13i2.17467

Abstract

Sustainability reporting is a tool for companies to communicate the efforts and results they make in managing themselves based on their environment, social and economy. This study examines financial factors affecting the level of sustainability reporting disclosure moderated by audit committee activity. The samples used were go-public companies listed in SRI-KEHATI index in 2019, and the ones participated in the Sustainability Award organized by NCSR in 2019 and published the 2018 sustainability reporting. The results confirm that firm size does not affect the level of sustainability reporting disclosure, while both liquidity and profitability variable affect. The frequency of audit committee meetings fails to moderate the relationship between firm size and the level of sustainability reporting disclosure, but is able to moderate both of the relationships between liquidity and profitability with the level of sustainability reporting disclosure. This result is expected to provide benefits for academics in developing researches on sustainability reporting
The effect of roa, roe and roi on company value Arda Raditya Tantra; Dewi Ari Ani; Fitri D Jayanti
The Accounting Journal of Binaniaga Vol 6, No 2 (2021): December 2021
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v6i2.477

Abstract

The purpose of th.is study was to study financial performance using the ratio of Return On Asset (ROA), Return On Equity (ROE), and Return On Investment (ROI) with the value of a company's Price Book Value (PBV) in the banking sector listed on the Indonesia Stock Exchange (IDX) for the period 2016-2019. The met.hod used in this study is a quantitative descriptive method. The data used in this study is secondary data obtained from the company's financial performance statements. The technique used in this study is the purposive sampling technique. While the data analysis used in this study is multiple linear regression, coefficients, and determination using calculation tools using SPSS. The results of this study refer to the analysis of financial performance with profitability ratios, namely Return On Assets (ROA), Return On Equity (ROE), Return On Investment (ROI) impacting the company's value of Price Book Value (PBV).Keywords : ROA, ROE, ROI, PBV
Pengaruh Rentabilitas Ekonomi, Rasio Hutang dan Tingkat Bunga terhadap Rentabilitas Modal Sendiri (pada Perusahaan Tekstil dan Garment Tahun 2016-2020) Arda Raditya Tantra; Fitri Dwi Jayanti; Dwi Ari Ani
JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur Vol 2 No 2 (2022): Juni 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56456/jebdeker.v2i2.114

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh rentabilitas ekonomi, rasio hutang dan tingkat bunga terhadap rentabilitas modal sendiri pada perusahaan tekstil dan garment yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Dari hasil penelitian dan pengujian data dengan menggunakan SPSS diperoleh hasil bahwa variabel independen secara simultan mempunyai pengaruh yang signifikan terhadap variable dependen. Serta dari hasil pengujian diperoleh hasil bahwa rentabilitas ekonomi berpengaruh signifikan terhadap variable rentabilitas modal sendiri, rasio hutang berpengaruh signifikan terhadap variable rentabilitas rentabilitas modal sendiri dan rasio hutang berpengaruh signifikan terhadap variabel rentabilitas modal sendiri. Dari hasil penelitian dan pengujian data dengan mengunakan SPSS diperoleh juga hasil koefisien yang mempunyai pengaruh paling signifikan terhadap rentabilitas modal sendiri adalah variabel rentabilitas ekonomi. Pengaruh variabel independent terhadap variable dependen dalam penelitian ini adalah sebesar 29,3 %, sedang sisanya sebesar 70,7 % dipengaruhi oleh faktor di luar variabel yang diteliti.
PENGARUH LEVERAGE, KOMISARIS INDEPENDEN, DAN INTENSITAS MODAL TERHADAP TAX AVOIDANCE PERUSAHAAN KONSTRUKSI TERDAFTAR BEI 2020 – 2022 Bambang Ahmad Indarto; Dewi Ari Ani; Arda Raditya Tantra
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.11963

Abstract

This research investigates the influence of leverage, independent commissioners, and capital intensity on tax avoidance practices in construction companies in Indonesia. Based on multiple linear regression analysis of data on construction companies listed on the Indonesia Stock Exchange for the 2020-2022 period, the findings show that leverage has a significant and negative influence on tax avoidance, while independent commissioners do not have a significant influence. Capital intensity, on the other hand, has a significant and positive influence on tax avoidance. These results indicate that companies tend to use financial structure and capital intensity to manage tax burdens and achieve the desired level of tax avoidance. The implication is that management needs to carefully consider investment policies and capital structure to improve the effectiveness of corporate tax practices. This research suggestion involves increasing the role of independent commissioners in overseeing tax practices as well as careful monitoring of the company's financial structure.
Pengaruh BOPO, NIM, LDR, NPL, CAR terhadap ROA pada Bank Konvensional Tantra, Arda Raditya; Bambang Ahmad Indarto, Bambang Ahmad Indarto; Ani, Dewi Ari; Jayanti, Fitri Dwi
Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur (JEBDEKER) Vol 4 No 2 (2024): Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56456/jebdeker.v4i2.273

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh BOPO, NIM, LDR, NPL dan CAR bank umum konvensional di indonesia diproksikan dengan ROA. Populasi dalam penelitian ini adalah bank umum konvensional di indonesia yang terdaftar di Otoritas Jasa Keuangan periode 2019-2023. Pengambilan sampel menggunakan metode purposive sampling dengan kriteria bank memiliki laporan publikasi lengkap pada tahun 2019-2023, serta bank memiliki rasio tidak negatif dan labanya tidak 0. Dari 72 perbankan terdapat 10 perbankan yang tidak mempublikasikan laporan secara lengkap. Dari sampel lengkap yang menerbitkan data financial selama 5 tahun ada 62 perbankan. Untuk memenuhi uji asumsi klasik dilakukan uji outlier mahalanobis berjumlah 14 dan menghilangkan data extreme sejumlah 69. Sehingga data yang digunakan dalam penelitian berjumlah 125. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Sebelum melakukan analisis regresi berganda, dilakukan uji asumsi klasik terlebih dahulu. BOPO memiliki nilai koefisien regresi sebesar -0,831 dan probabilitas 0,000. NIM memiliki nilai koefisien regresi sebesar 0,189 dan dan probabilitas 0,000. LDR memiliki nilai koefisien regresi 0,021 dan nilai probabilitas 0,701. NPL memiliki nilai koefisien 0,022 dan nilai probabilitas 0,749. CAR memiliki nilai koefisien -0,058 dan probabilitas 0,189. Hasil pengujian determinasi adalah BOPO, NIM, LDR, NPL dan CAR secara simultan mempengaruhi ROA sebesar 75% dan sebesar 25 % dipengaruhi rasio lain di luar penelitian. Berdasarkan pengujian data, hipotesis secara parsial (Uji t) dapat disimpulkan BOPO berpengaruh negatif dan signifikan, NIM berpengaruh positif dan signifikan, LDR berpengaruh positif dan tidak signifikan, NPL berpengaruh positif dan tidak signifikan, CAR berpengaruh negatif dan tidak signifikan.
Analisis Penerapan E-Faktur Terhadap Kepatuhan Wajib Pajak (Studi Kasus Pada PT BGR Logistik Indonesia Cabang Semarang) Ardiyani, Nia; Raditya Tantra, Arda
Jurnal Ekonomi, Manajemen dan Akuntansi (JEMA) Universitas Ngudi Waluyo Vol. 5 No. 01 (2024): Periode Januari 2024 - JEMA
Publisher : Universitas Ngudi Waluyo

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

Abstract

Tax Services in the Java and Bali regions, especially in Central Java, there is an obligation to use an electronic tax invoice (e-Invoice) to improve the efficiency of tax administration. The purpose of making this e-Invoice is a step to avoid forms of deviation, this is an evolution of the efforts of the Directorate General of Taxes to improve the administration of Value Added Tax (VAT). The Semarang branch of the logistics company, namely PT BGR Logistik Indonesia, offering digital-based logistics service solutions with a wide network, has also implemented an e-Invoice system to make it easier to make consumer tax invoices that have made warehouse rental transactions, logistics services, and Supply Chain Management Profider. This research method uses a qualitative method, and the data source obtained from the subject of the origin of this research data uses Primary Data, data collection techniques involve observation, interviewing, and documentation while the process of qualitative data analysis begins with data collection, data reduction, data presentation, and conclusion. With the E-Invoice system, it can help and facilitate the creation of Value Added Tax (VAT) and also minimise errors that occur. If the system runs well, it will help the productivity of daily activities in the collection of receivables, especially knowing the collected taxes.
ANALISIS PENGARUH MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD AND BAVERAGES YANG TERDAFTAR DI BEI TAHUN 2019-2022 Khoirunnisa, Sabrina Aulia; Tantra, Arda Raditya; Ariani, Dewi
Jurnal Ekonomi, Manajemen dan Akuntansi (JEMA) Universitas Ngudi Waluyo Vol. 5 No. 01 (2024): Periode Januari 2024 - JEMA
Publisher : Universitas Ngudi Waluyo

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

Abstract

Developments in the business world in all sectors continue to experience competition,including Food and Baverages companies. The company continues to strive for workingcapital to obtain maximum profits. The aim of this research is to determine the effect ofworking capital as interpreted by cash turnover, accounts receivable turnover, inventoryturnover and total asset turnover on profitability. This research uses descriptivequantitative research methods with multiple linear regression analysis. The data used inthe research is secondary data in the form of company financial reports. The populationin this study were all companies in the Food and Baverages sector listed on the IndonesiaStock Exchange (BEI) from 2019 - 2022, where there were 28 companies so that 112 datawere collected. The sample used in this research used a purposive sampling method whichwas based on considering the value of ROA positive, so that 93 data were obtained whichwere used as research samples. The results of this research indicate that cash turnoverhas a positive effect on profitability. Receivables turnover has a negative effect onprofitability. Inventory turnover has a positive effect on profitability. Total asset turnoverhas no effect on profitability.
The Application of Good Corporate Governance to Online Businesses Based on The Consumer's Point of View Arda Raditya Tantra
Jibaku: Jurnal Ilmiah Bisnis, Manajemen dan Akuntansi Vol. 1 No. 1 (2021)
Publisher : Universitas Ngudi Waluyo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35473/.v1i1.952

Abstract

The purpose of this study is to describe consumer perceptions of the application of Good Corporate Governance in business online. Consumer perceptions obtained from experiences that have been carried out in shopping online because of the shopping system online that cannot meet the seller directly and cannot see the items to be purchased directly so that confidence is needed to ensure consumers buy goods online. Respondents in this study are consumers who generally have done shopping online. Sampling in this study was random. The data analysis used descriptive statistical analysis and frequency distribution analysis. The results showed that the respondents on average gave answers that the application of the principles of Good Corporate Governance with five dimensions transparency, accountability, responsibility, independence, and fairness has been implemented by the business system online properly.
Pengembangan Model Pengukuran dan Pelaporan Carbon Footprint di Bidang Green Accounting dalam Transisi Menuju Ekonomi Rendah Karbon Indarto, Bambang Ahmad; Ani, Dewi Ari; Tantra, Arda Raditya; Jayanti, Fitri Dwi
Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur (JEBDEKER) Vol 5 No 1 (2024): Desember 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56456/jebdeker.v5i1.796

Abstract

Penelitian ini bertujuan menganalisis pengembangan model pengukuran dan pelaporan carbon footprint dalam green accounting pada perusahaan tambang Indonesia periode 2019-2023. Menggunakan metode regresi data panel dengan 125 observasi dari 25 perusahaan tambang, penelitian ini menguji pengaruh sistem pengukuran carbon footprint, standar dan regulasi, profitabilitas, dan ukuran perusahaan terhadap pelaporan carbon footprint. Hasil penelitian menunjukkan bahwa keempat variabel independen berpengaruh positif dan signifikan terhadap pelaporan carbon footprint. Sistem pengukuran carbon footprint (β=0,325) dan standar regulasi (β=0,284) memiliki pengaruh terkuat, diikuti profitabilitas (β=0,156) dan ukuran perusahaan (β=0,028). Model penelitian mampu menjelaskan 72,56% variasi dalam pelaporan carbon footprint. Temuan ini mengindikasikan pentingnya pengembangan sistem pengukuran yang terstandarisasi dan kepatuhan regulasi dalam meningkatkan kualitas pelaporan carbon footprint pada sektor pertambangan Indonesia.
PELATIHAN PENCATATAN KEUANGAN PADA PERIKANAN RAHAYU KABUPATEN SEMARANG Arda Raditya Tantra; Abdul Aziz; Satria Avianda Nurcahyo
Jurnal Bakti Humaniora Vol. 4 No. 2 (2024): DESEMBER 2024
Publisher : Universitas Ngudi Waluyo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35473/jbh.v4i2.3519

Abstract

Rahayu Fisheries is located in Candirejo Tuntang Village, Semarang Regency. The fish produced by Rahayu Fisheries are tilapia, mujair and catfish. The results of Rahayu fisheries cultivation are for the Semarang Regency area and its surroundings. The majority of orders are to provide fish stock to be processed or resold, for example to restaurants and markets. The business is mostly carried out by family members and assisted by several workers from the surrounding environment. Rahayu Fisheries is quite popular with suppliers and resellers, therefore the management is routinely carried out every day. However, in its production and operational activities, it has not recorded and calculated the value of the costs incurred for the operation of the business so that it cannot be known for sure how much profit is obtained from the sales made. This community service aims to provide assistance to Rahayu Fisheries managers to be able to find out the profit obtained by calculating the value of production and operational costs.   Abstrak Perikanan Rahayu berada di desa Candirejo Tuntang Kabupaten Semarang. Ikan yang dihasilkan Perikanan Rahayu yaitu nila, mujair dan lele. Hasil dari budidaya perikanaan rahayu adalah untuk lingkup area Kabupaten Semarang dan sekitarnya. Mayoritas pesanan adalah menyediakan stok ikan untuk diolah ataupun dijual kembali misalnya untuk restoran dan juga pasar. Usaha tersebut mayoritas dikerjakan oleh anggota keluarga dan dibantu beberapa pekerja yang berasal dari lingkungan sekitar. Perikanan Rahayu cukup diminati  supplier dan reseller oleh karena itu pengelola setiap hari rutin dilakukan. Namun dalam kegiatan produksi dan oprasionalnya belum melakukan pencatatan dan menghitung nilai biaya yang dikeluarkan untuk oprasional bisnis tersebut sehingga tidak dapat diketahui dengan pasti berapa laba yang diperoleh dari penjualan yang dilakukan. Pengabdian kepada masyarakat ini bertujuan untuk memberikan pendampingan kepada pengelola Perikanan Rahayu untuk dapat mengetahui laba yang diperoleh dengan menghitung nilai biaya produksi dan operasional.
Co-Authors Abdul Aziz Ahmad Ali Ani, Dewi Ari Ardiyani, Nia Bambang Ahmad Indarto Bambang Ahmad Indarto Bulan Karima Nurani Dewi Ari Ani DEWI ARIANI Diannita Kusumaningrum Dwi Ari Ani Fitri D Jayanti Fitri Dwi Jayanti Ika Nilawati Isna Nur Amalia Khoirunnisa, Sabrina Aulia Musafa, Dafa Agil Nilawati, Ika Noor Laila Ramadhani Nur Amin Nur Amin, Nur Satria Avianda Nurcahyo Teguh Harso Widagdo Wahyu Kristiningrum