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All Journal EKSPANSI JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JOURNAL OF APPLIED ACCOUNTING AND TAXATION Minda Baharu JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal EnviScience (Environment Science)

Seto Sulaksono Adi Wibowo

Politeknik Negeri Batam

Author-ID : 3510061

Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Engineering Public Health Other

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Pengaruh Ukuran Perusahaan, Kebijakan Dividen, Kinerja Keuangan dan Konvergensi IFRS Perusahaan terhadap Tindakan Income Smoothing pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Saadatut Azizi Doraini; Seto Sulaksono Adi Wibowo
Journal of Applied Accounting and Taxation Vol 2 No 2 (2017): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Earnings information is a component of the company's financial statements are intended to assess the performance of the company. Investors' attention is often focused only on information provided by the company profits. It can give an opportunity for management to take action income smoothing (income smoothing). In this cas, the selected variables are size, dividend payout ratio, return on asset financial leverage, net profit margin and IFRS convergence. The statistical method used is logistic regression in service companies listed in Indonesia Stock Exchange in 2010 through 2013.These results indicate that the variable size of the company, financial leverage, net profit margin significantly positive influence. Inversely variable dividend payout ratio and the company's profitability significantly negative influenc and convergence of IFRS variable has no effect on income smoothing. Key Words: income smoothing, firm size, dividend payout ratio, return on assets, international financial reporting standards, financial leverage, and net profit margin.

Analysis of Total Quality Management on Competitive Performance of Oil and Gas Industry Seto Sulaksono Adi Wibowo; Febri Yogarina Adisty
Journal of Applied Accounting and Taxation Vol 2 No 1 (2017): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

The article examines the total quality management in oil and gas industries to prove its effect on the competitive performance. The data that used in this research is secondary data by using a questionnaire that was distributed to several oil and gas industry companies. Test result which using classic assumption showed that the questionnaire considered normal does not happen multicollinearity and heteroscedasticity. The data was tested using multiple linear regressions. The data is tested simultaneously and partially. The result of total quality management is proven to have a significant relationship to competitive performance. But partially not all components of total quality management had proven to affect competitive performance. This is because the test only using multiple linear regressions so that the results obtained are less specific.

The Effect of Working Capital Turnover and Profitability of Inventory Turnover Manufacturing Companies Listed in Indonesia Stock Exchange Seto Sulaksono Adi Wibowo; Eni Rohyati
Journal of Applied Accounting and Taxation Vol 3 No 1 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

This research is to explain the relationship working capital turnover and inventory turnover on the level of profitability of manufacturing as well as how big the effect of working capital turnover and inventory turnover on the profitability of company. The effect the relationship between working capital turnover and inventory turnover on profitability (ROA) companies. Sample collection technique using purposive sampling method. Analysis of data using multiple linear regression. This study with multiple tested with multiple regression analysis , t-test, and test the coefficient of determination. Data used in this research is secondary data bay using the financial statement in the Indonesia Stock Exchange on 30 sample of company manufacturing period 2012-2014. The result of this study and discussion, it can be concluded that the working capital turnover indicator negative influence on profitability while inventory turnover indicator positive effect on profitability of the company manufacturing 2012-2014 period.

Recognition of Recording and Reporting Accounting at Tour and Travel Seto Sulaksono Adi Wibowo; Siti Ulin Nikmah
Journal of Applied Accounting and Taxation Vol 1 No 1 (2016): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.1307283

This final assignment is done in tour and travel. The company didn’t record any transaction conducted, the company only used receipt as transaction evidence. So that the company experienced difficulties in determining the exact profits obtained. Based these problems, the researcher gives a guide in recording transactions and making financial statements so company can keep records in every transactions to improve accounting process especially in making financial statements.

Manajemen Modal Kerja dan Kinerja Perusahaan pada Perusahaan Perdagangan Eceran di Indonesia Dania Olfimarta; Seto Sulaksono Adi Wibowo
Journal of Applied Accounting and Taxation Vol 4 No 1 (2019): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Manajemen modal kerja adalah manajemen dari aktiva lancar dan hutang lancar. Tujuan manajemen modal kerja adalah mengelola aktiva lancar dan hutang lancar sehingga diperoleh modal kerja yang layak dan menjamin tingkat likuiditas perusahaan. Penelitian ini bertujuan untuk meneliti pengaruh manajemen modal kerja yang diproksikan dengan perputaran modal kerja, perputaran kas, perputaran persediaan, perputaran piutang terhadap kinerja perusahaan. Data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan perdagangan eceran yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2016. Metode pengambilan sampel menggunakan teknik purposive sampling. Alat analisis yang digunakan adalah analisis regresi linier sederhana serta uji parsial (uji statistik t). Hasil penelitian menemukan perputaran modal kerja berpengaruh positif signifikan terhadap kinerja perusahaan. Perputaran kas berpengaruh positif dan tidak signifikan terhadap kinerja perusahaan. Perputaran persediaan berpengaruh positif dan tidak signifikan terhadap kinerja perusahaan. Penelitian selanjutnya diharapkan menambah proksi maupun variabel independen lainnya yang diduga berpengaruh dalam kinerja perusahaan dan memperluas sektor perusahaan sehingga hasil penelitan tidak hanya memiliki implikasi untuk sektor perdagangan eceran saja tetapi juga memiliki implikasi untuk perusahaan lainnya di sektor yang berbeda dan memperhitungkan ukuran perusahaan dan melihat pengaruhnya terhadap hasil penelitian selanjutnya.

Pengaruh Perputaran Modal Kerja dan Perputaran Kas Terhadap Profitabilitas Seto Sulaksono Adi Wibowo; Merlin Merlin; Yosi Handayani
Journal of Applied Accounting and Taxation Vol 6 No 1 (2021): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v6i1.2918

The objective this study are to determine the effect of working capital and the cash turnover on the level of profitability in insurance companies. Working capital variable is measured by working capital turnover (X1), the effectiveness of the use of cash is measured by cash turnover (X2) and profitability is measured by return on investment/ROI (Y). The population in this study is an Insurance Company listed on the Indonesia Stock Exchange from 2011-2015. The sample in this study is taken by using purposive sampling technic. Samples consist are 50 financial statements that meet the criteria. The type of data used in this study is secondary data originating and published from the Indonesia Stock Exchange. The collected panel data then analyzed by using model test, classical assumption, multiple regression analysis, t test, and determinant coefficient analysis to see the level of conformity of the analysis. The result of this research shows that the rotation of working capital has a positive effect on profitability, it can be seen from t value> t table (2.181> 2.010) and cash turnover has no significant effect on profitability, can be seen from t value <t table (-1,771 < 2.010).

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN Seto Sulaksono Adi Wibowo; Arisma Sabillilah
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 8 No 1 (2016)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v8i1.109

Abstract: The purpose of this research is to analyze the impact of CSR reporting and every single indicator in the CSR (based on GRI indicator) on firm value (used Tobin’s Q) and which indicators are the most important concern for firm. Method that used in this research is quantitative method with panel data regression analysis. The research was conducted for mining sector and basic chemical industry sector in Indonesia Stock Exchange 2009-2013. The result of this study found that 6 indicators from CSR economy, environment, employee, HAM, sociality, and product responsibility not have an effect to firm value so it is with CSR reporting. The limitations of this research is firm didn’t publish annual report on 2009, less interest from firs to do CSR disclosure activity, and only used 2 sector industry for sample.This empirical results indicate that the stockholders didn’t put much concern into CSRD activity because it is something that firm basiclly to do. Suggest for firm that recommended to increase CSRD activity as firm’s concern to environment not only follow the rules and for next similiar research should use more sample. Keywords: Corporate Social Responsibility, Global Reporting Initiative (GRI), Firm’s Value, Tobin’s Q

PENGARUH DEBT TO EQUITY RATIO (DER) DAN DEBT TO ASSET RATIO (DAR) TERHADAP KINERJA PERUSAHAAN DI SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Azzalia Feronicha Wianta Efendi; Seto Sulaksono Adi Wibowo
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 2 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Comparison between self-capital and foreign capital structured in capital structure into an instrument used by companies to plan and take debt usage policies in maximizing profits and stock prices company. Banking in conducting its operational activities must have a large enough capital and well structured, in order to avoid the financial problems. To attract investors, banks are urged to improve their performance that can be assessed from bank financial statements in providing information to investors. This study aims to determine the partial influence of capital structure proxyed with leverage ratios those are Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR) to company performance seen from its profitability with Return on Asset (ROA) and Return on Equity (ROE) of banking companies for 3 years. This study used a sample of 30 banks for 3 years from 2013-2015 by using panel data regression analysis. The results showed partially DER variables affect the ROA and ROE, and partially DAR variables affect the ROA and no effect on ROE. This study is limited to a banking company only and within 3 years, it should be able to use other corporate sectors and longer periods of time. Further research is expected to add research variables, corporate sectors, samples and add to the study period. Keywords: Capital Structure, Banking, Corporate Performance, Leverage, Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), Return on Assets (ROA), Return on Equity (ROE)

EFFECT OF FINANCIAL PERFORMANCE AGAINST MARKET PERFORMANCE IN BANKING Desry Ponisa Putra; Seto Sulaksono Adi Wibowo
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 2 No 1 (2018): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

This study aims to examine the effect of the financial performance of the banking market performance. This study used a sample of banking companies listed in Indonesia Stock Exchange 2011-2013. Financial Kineja measured using CAMEL (Capital, Asset Quality, Management, Earnings and Liquidity). market-based financial performance is measured by stock returns, variable we used in this study are the independent variables which covers CAR, DER, ROA, LDR. Data research using panel data and methods of data analysis using simple linear regression. influence the financial performance against the performance of the market is not particularly a significant impact on the performance of banks.

THE EFFECT OF WORKING CAPITAL ON FIRM PERFORMANCE Indah Wahyuni; Seto Sulaksono Adi Wibowo
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 2 No 2 (2018): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

This study aims to examine the effect of working capital on firm performance. To implement the operating activities, the company should be able to manage good working capital. Good working capital management can help to enhance the firm performance in the eyes of investors. In this research, working capital is measured using working capital turnover, inventory turnover, days of supply, and cash conversion cycle as independent variables, while firm performance is measured using net profit margin as the dependent variable. The sample of this research is a manufacturing company listed in Indonesia Stock Exchange (IDX) period 2014-2016. Samples were taken by using purposive sampling and meeting the sample criteria. The anaysis technique used in this research is multiple regression analysis by using t test. The results of the study found that working capital turnover, days of supply, and cash conversion cycle negatively affect the performance of the company. While the variable of inventory turnover shows that inventory turnover has a positive effect on firm performance.

Co-Authors Ade Rizky Ismiraj Saragih Adhitomo Wirawan Aditya Wirangga Afriyanti Hasanah Anjelina Anjelina Arisma Sabillilah Aulia Fajrin Azzalia Feronicha Wianta Efendi Cantika Yosdianti Katella Dania Olfimarta Desry Ponisa Putra Dwi Amelia Putri Eni Rohyati Fandy Bestario Harlan Febri Yogarina Adisty Hanny Oktaria Indah Wahyuni Irsutami Irsutami Mayasari, Mega Merlin Merlin Muhammad Zaenuddin Muslim Ansori Nyimas Masnalina Regita Natasya Riri Zelmiyanti Saadatut Azizi Doraini Siti Ulin Nikmah Sugeng Riadi Vina Kholisa Dinuka Winanda Wahana Warga Dalam Yosi Handayani

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