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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

Published : 14 Documents Claim Missing Document

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Articles

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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).

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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