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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 Journal of Social And Economics Research Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce EJOIN : Jurnal Pengabdian Masyarakat Natural: Jurnal Pelaksanaan Pengabdian Bergerak Bersama Masyarakat Jurnal Ilmiah Bisnis, Manajemen, dan Akuntansi Jurnal Bakti Humaniora PESHUM Proceeding International Collaborative Conference on Multidisciplinary Science
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 Other

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Peningkatan Pemahaman Akuntansi Berbasis Digital di SMK Kristen BM Salatiga dan SMK Diponegoro Salatiga Tantra, Arda Raditya; Bambang Ahmad Indarto; Abdul Aziz; Teguh Harso Widagdo
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 2: Februari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i2.13595

Abstract

Siswa jurusan akuntansi perlu dibekali pengetahuan dan keterampilan untuk mengoperasikan aplikasi akuntansi digital. Pelaksanaan kegiatan pengabdian ini berlokasi di SMK Kristen BM Salatiga dan SMK Diponegoro Salatiga dengan tujuan meningkatkan pengetahuan tentang akuntansi berbasis digital dan meningkatkan keterampilan mengoperasikan aplikasi akuntansi berbasis digital pada siswa SMK Kristen BM Salatiga dan SMK Diponegoro Salatiga. Metode pelaksanaan kegiatan pengabdian ini adalah metode ceramah, bimbingan, dan diakhiri dengan diskusi tanya jawab. Materi kegiatan pengabdian masyarakat antara lain pengenalan aplikasi akuntansi berbasis digital, praktek mengoperasikan aplikasi dengan mengerjakan latihan kasus, dan ditutup dengan hasil akhir kegiatan. Hasil dari kegiatan pengabdian kepada masyarakat ini yaitu meningkatnya pengetahuan dan keterampilan siswa dalam mengoperasikan aplikasi akuntansi berbasis digital, sehingga dapat dijadikan modal wawasan bagi siswa ketika lulus nanti.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI 2021 - 2024 Ameliya Tri Sundari; Arda Raditya Tantra
Journal of Social and Economics Research Vol 7 No 2 (2025): JSER, December 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i2.1400

Abstract

Penelitian ini dilatarbelakangi oleh pentingnya penerapan Good Corporate Governance (GCG) dalam mengendalikan praktik penghindaran pajak pada perusahaan perbankan yang memiliki tingkat regulasi dan pengawasan tinggi. Penghindaran pajak yang dilakukan secara agresif berpotensi menimbulkan risiko hukum dan reputasi sehingga diperlukan mekanisme tata kelola perusahaan yang efektif. Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan institusional, kepemilikan manajerial, dewan komisaris independen, dan komite audit terhadap penghindaran pajak. Metode penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel sebanyak 17 perusahaan dengan periode pengamatan selama 4 tahun, sehingga diperoleh 68 data observasi penelitian.. Analisis data dilakukan melalui uji asumsi klasik dan regresi linear berganda dengan penghindaran pajak diukur menggunakan Effective Tax Rate (ETR). Hasil penelitian menunjukkan bahwa secara parsial kepemilikan institusional, kepemilikan manajerial, dan dewan komisaris independen berpengaruh signifikan terhadap penhindaran pajak, sedangkan komite audit tidak berpengaruh signifikan terhadap penghindaran pajak. Secara simultan seluruh variabel GCG berpengaruh signifikan terhadap penghindaran pajak perusahaan perbankan. Simpulan penelitian ini menunjukkan bahwa penerapan mekanisme GCG yang baik mampu menekan kecenderungan praktik penghindaran pajak serta meningkatkan kepatuhan perpajakan dan keberlanjutan perusahaan.
Pengaruh Pengungkapan Emisi Karbon, Eco-Efficiency, dan Inovasi Hijau Terhadap Nilai Perusahaan Pada Perusahaan Sektor Energi di Indonesia Tantra, Arda Raditya; Nurani, Bulan Karima; Ani, Dewi Ari
Dinamika Akuntansi Keuangan dan Perbankan Vol 15 No 1 (2026): Vol. 15 No. 1 2026
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v15i1.10399

Abstract

This study examines the impact of carbon emission disclosure, eco-efficiency, and green innovation on firm value among energy sector companies listed on the Indonesia Stock Exchange during 2022-2024. Using purposive sampling, 26 companies were selected based on specific criteria, resulting in 78 observations over the three-year period. The research employs panel data regression analysis with fixed effect model, using Tobin's Q as the proxy for firm value. Carbon emission disclosure is measured using the CDP framework with 18 disclosure items, eco-efficiency is assessed through ISO 14001 certification ownership, and green innovation is evaluated using four indicators based on the OECD framework. The results reveal that green innovation has a significant positive effect on firm value, indicating that Indonesian capital market investors place premium valuations on companies investing in environmental innovation. However, carbon emission and eco-efficiency show no significant impact on firm value. These findings suggest that while sustainability disclosure remains voluntary in Indonesia and lacks standardized frameworks, market participants are more responsive to tangible innovations that demonstrate competitive advantages and regulatory risk mitigation. Simultaneously, all three variables significantly influence firm value, confirming the relevance of comprehensive sustainability practices in value creation.
Analysis of the Impact of Tax Incentives on Corporate In-vestment: An Empirical Study of Tax Holiday and Tax Al-lowance Policies in Indonesia for the 2022-2026 Period Arda Raditya Tantra; Bulan Karima Nurani; Rina Setyowati
Proceeding International Collaborative Conference on Multidisciplinary Science Vol. 3 No. 1 (2026): June : ICCMS (Proceeding International Collaborative Conference on Multidiscipl
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/iccms.v3i1.262

Abstract

This study examines the impact of tax incentive policies, specifically tax holidays and tax allowances, on corporate investment realization in Indonesia during the 2022-2026 period. Using a descriptive quantitative approach with secondary data from the Ministry of Investment and Downstream Industry/BKPM, the Fiscal Policy Agency of the Ministry of Finance, and the Central Statistics Agency (BPS), this research analyzes the relationship between tax expenditure and investment growth. The analysis reveals that investment realization grew from IDR 1,207.2 trillion in 2022 to IDR 1,931.2 trillion in 2025, representing an increase of 59.9 percent over three years. In the first quarter of 2026, investment realization reached IDR 498.8 trillion, growing 7.2 percent year-on-year, against an annual target of IDR 2,041.3 trillion. During the same period, tax expenditure directed at improving the investment climate rose from IDR 54.8 trillion to an estimated IDR 95.0 trillion. Tax holidays proved effective in attracting investors to mineral downstream sectors and special economic zones, while tax allowances contributed to labor-intensive and technology-driven investment. The study concludes that tax incentives positively contribute to corporate investment growth, though effectiveness is also shaped by legal certainty, infrastructure quality, and the implementation of the 15 percent global minimum tax from January 2025.
Peningkatan Pemahaman Akuntansi Berbasis Digital di SMK Kristen BM Salatiga dan SMK Diponegoro Salatiga Arda Raditya Tantra; Bambang Ahmad Indarto; Abdul Aziz; Teguh Harso Widagdo
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 2: Februari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i2.13595

Abstract

Siswa jurusan akuntansi perlu dibekali pengetahuan dan keterampilan untuk mengoperasikan aplikasi akuntansi digital. Pelaksanaan kegiatan pengabdian ini berlokasi di SMK Kristen BM Salatiga dan SMK Diponegoro Salatiga dengan tujuan meningkatkan pengetahuan tentang akuntansi berbasis digital dan meningkatkan keterampilan mengoperasikan aplikasi akuntansi berbasis digital pada siswa SMK Kristen BM Salatiga dan SMK Diponegoro Salatiga. Metode pelaksanaan kegiatan pengabdian ini adalah metode ceramah, bimbingan, dan diakhiri dengan diskusi tanya jawab. Materi kegiatan pengabdian masyarakat antara lain pengenalan aplikasi akuntansi berbasis digital, praktek mengoperasikan aplikasi dengan mengerjakan latihan kasus, dan ditutup dengan hasil akhir kegiatan. Hasil dari kegiatan pengabdian kepada masyarakat ini yaitu meningkatnya pengetahuan dan keterampilan siswa dalam mengoperasikan aplikasi akuntansi berbasis digital, sehingga dapat dijadikan modal wawasan bagi siswa ketika lulus nanti.
Pengaruh Current Ratio (CR), Return on Assets (ROA), Debt to Equity Ratio (DER), terhadap Harga Saham Perusahaan Telekomunikasi yang Terdaftar di BEI (Perode 2021-2024) Nurul Khoiriyah; Arda Raditya Tantra
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 5 No. 3 (2026): September : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v5i3.7594

Abstract

This research is motivated by the strategic role of telecommunication companies in Indonesia as the backbone of digital transformation, which requires substantial funding through the capital market where stock price movements are heavily driven by financial performance; however, prior studies on the effect of financial ratios on stock prices still exhibit inconsistent and conflicting findings. The purpose of this study is to analyze and determine the partial and simultaneous effects of the Current Ratio (CR), Return on Assets (ROA), and Debt to Equity Ratio (DER) on the stock prices of telecommunication companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. Employing a quantitative approach with secondary data derived from annual financial statements, the data analysis techniques include classic assumption tests, multiple linear regression analysis, and hypothesis testing (t-test and F-test) conducted using SPSS software across 36 observations. The partial results (t-test) reveal that the CR has a significant negative effect on stock prices, implying that excessively high liquidity signals inefficient asset management due to idle funds, while ROA exerts a significant positive effect because strong profitability delivers a positive signal to the market; conversely, DER shows a significant negative effect on stock prices. Simultaneously (F-test), CR, ROA, and DER exert a significant effect on stock prices with a coefficient of determination (R2) of 0.636, indicating that 63.6% of the variation in stock prices can be explained by the model, while the remaining 36.4% is influenced by other factors outside the scope of this study. In conclusion, a company's overall financial health encompassing liquidity, profitability, and solvency plays a critical role in driving stock price dynamics, wherein investors in the telecommunication subsector tend to prioritize profitability performance and optimal capital structure management.
Pengaruh Perencanaan Pajak, Pertumbuhan Penjualan, Ukuran Perusahaan, dan Leverage terhadap Profitabilitas: Studi Empiris pada Perusahaan Ritel Terdaftar di Bursa Efek Indonesia Periode 2021–2024 Yunisa Anggraini; Arda Raditya Tantra
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 5 No. 3 (2026): September : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v5i3.7906

Abstract

This study aims to empirically analyze the influence of tax planning, sales growth, firm size, and leverage on the profitability of retail companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2024. Profitability is proxied by Return on Assets (ROA), tax planning is measured using the Effective Tax Rate (ETR), and leverage is calculated through the Debt to Asset Ratio (DAR). A quantitative causal approach is employed using secondary data derived from audited annual financial reports, collected through purposive sampling technique. Following the elimination of outliers, 95 observations from 27 sample companies were retained. Multiple linear regression analysis using SPSS version 26 serves as the primary analytical tool. Findings indicate that tax planning has a significant negative effect on profitability; firm size exerts a significant positive effect; and leverage demonstrates the most dominant negative and significant impact. Sales growth is not proven to significantly affect profitability. Simultaneously, all four independent variables significantly influence ROA with an Adjusted R² of 34.2%. These results affirm the relevance of signaling theory and agency theory in the context of Indonesian retail company financial performance.
Pengaruh Profitabilitas Return On Assets (ROA), Return On Equity (ROE), dan Net Profit Margin (NPM) terhadap Harga Saham Perusahaan Batu Bara yang Terdaftar di Bursa Efek Indonesia Periode 2021–2024 Riyalisty Riyalisty; Arda Raditya Tantra
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 5 No. 3 (2026): September : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v5i3.7907

Abstract

Background: The coal sector plays a strategic role in the Indonesian economy as the country with the largest coal reserves in Southeast Asia. Commodity price volatility and global energy transition policy dynamics underscore the importance of analyzing the financial performance of coal companies listed on the IDX during 2021–2024. Inconsistencies in prior research findings regarding the effects of Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) on stock prices serve as the primary rationale for this study. Purpose: This study aims to analyze the partial and simultaneous effects of ROA, ROE, and NPM on stock prices of coal companies listed on the IDX for the period 2021–2024. Method: A quantitative approach using multiple linear regression analysis processed with SPSS was employed. Purposive sampling yielded 87 observations from 27 coal companies after outlier removal. Results: Partially, only ROA had a positive and significant effect on stock prices (β = 5,457.652; sig. = 0.036), while ROE (sig. = 0.498) and NPM (sig. = 0.973) were not significant. Simultaneously, all three variables significantly influenced stock prices (F = 16.161; sig. = 0.000) with an Adjusted R² of 0.346. Conclusion: ROA is the strongest fundamental signal to which the market responds in forming coal sector stock prices, consistent with signalling theory. Investors are advised to use ROA as the primary indicator for fundamental valuation of coal stocks.
Co-Authors Abdul Aziz Abdul Aziz Ahmad Ali Ameliya Tri Sundari Ameliya Tri Sundari 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 Nurul Khoiriyah Rina Setyowati Riyalisty Riyalisty Satria Avianda Nurcahyo Teguh Harso Widagdo Teguh Harso Widagdo Wahyu Kristiningrum Yunisa Anggraini