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All Journal Journal of Accounting Science Jurnal Ilmu Alam dan Lingkungan Pendas : Jurnah Ilmiah Pendidikan Dasar Scientific Journal of Reflection : Economic, Accounting, Management and Business Buletin LOUPE (Laporan Umum Penelitian) Jurnal Pengendalian Pencemaran Lingkungan (JPPL) JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Abdimisi JAKBS Land Journal Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Teknologi Lingkungan UNMUL Jurnal Nusa Akuntansi Pajak dan Manajemen Keuangan Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Jurnal Ilmiah Ekonomi dan Manajemen Indonesia JEKOS (Jurnal Ekonomi dan Sosial)
Supriadi, Adi
Universitas Pamulang
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Social Sciences Veterinary Other

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Pengaruh Kebijakan Dividen dan Kinerja Keuangan terhadap Tax Avoidance dengan Financial Distress sebagai Variabel Moderasi Ezra Ragillya Aji; Adi Supriadi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.3271

Abstract

This study aims to analyze the effect of Dividend Policy and Financial Performance on Tax Avoidance with Financial Distress as a moderating variable. This research was conducted on LQ45 companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. The sampling method used in this study was purposive sampling with a total of 17 companies selected as the research sample. The data used in this study is secondary data in the form of financial statements from each sampled company. The independent variables used in this study are Dividend Policy (X1) as the first independent variable, Financial Performance (X2) as the second independent variable, Tax Avoidance (Y) as the dependent variable, and Financial Distress (Z) as the moderating variable. Panel data regression method was used as the research methodology in this study. The analysis of research results was conducted with the assistance of EViews 12 Student Version Lite software. The results showed that the best model is the Common Effect Model (CEM). The findings indicate that simultaneously, Dividend Policy and Financial Performance have a significant effect on Tax Avoidance. Partially, Dividend Policy has a significant effect on Tax Avoidance, and Financial Performance also has a significant effect on Tax Avoidance. Financial Distress is proven to moderate the relationship between Dividend Policy and Tax Avoidance. However, Financial Distress is not proven to moderate the relationship between Financial Performance and Tax Avoidance.
DAPATKAH INTELLECTUAL CAPITAL MEMPENGARUHI HARGA SAHAM Adi Supriadi
LAND JOURNAL Vol. 7 No. 1 (2026): Januari 2026
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v7i1.4702

Abstract

This study aims to examine and analyze the influence of Sales Growth and Intellectual Capital on Stock Prices in non-cyclical consumer companies listed on the Indonesia Stock Exchange for the period 2023 to 2025. This type of research is quantitative research, using secondary data. The data analysis method used is a panel data regression test using the Eviews 12 application. The population in this study is all non-cyclical consumer sectors listed on the Indonesia Stock Exchange for the period 2023 to 2025. The data collection technique in this study was a purposive sampling technique with results from 105 companies with certain criteria obtained as many as 35 companies. The results of the study show that Sales Growth and Intellectual Capital together can affect stock prices and Intellectual Capital has a significant effect on Stock Prices. This increase in sales provides a positive signal to investors that the company has good growth prospects, which can increase investor interest in buying the company's shares. Conversely, if the results are negative, this indicates a decrease in sales that can reduce investor interest. The results of intellectual capital, namely Intellectual capital, reflect the company's ability to manage intangible assets to create value. A high score on intellectual capital indicates that the company has successfully optimized the use of physical capital, human resources, and organizational structure to increase added value.
Effectiveness of Kiambang (Salvinia molesta) and Kayu Apu Dadak (Azolla pinnata) Plants in the Phytoremediation System of Tofu Wastewater Andi Gita Tenri Sumpala; Christine Elia Benedicta; Fachruddin Azwari; Kemala Hadidjah; Arini Rajab; Christopaul Pala'langan Toding Layuk; Martha Ekawati Siahaya; Adi Supriadi
Jurnal Pengendalian Pencemaran Lingkungan (JPPL) Vol. 8 No. 1 (2026): JPPL, Maret 2026
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat (P3M), Politeknik Negeri Cilacap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35970/n7ek4q39

Abstract

Soybean wastewater contains high levels of organic pollutans, such as high COD, TSS, and TDS values. This study aims to evaluate the effectiviness of phytoremediation using two aquatic plants species, Salvinia molesta and Azolla pinnata, in reducing pollutant levels in soybean wastewater. The experiment was conducted in a batc system using 10-liter plastic conyainers filled with 5 liters of soybean wastewater and 200 grams of each plant spesies. The study was cinducted over 7 days with samples taken on days 1, 3, and 7. The parameters measured included temperature, pH, dissolved oxygen (DO), total suspended solids (TSS), total dissolved solids (TDS), and chemical oxygen demand (COD). The results showed that Azolla pinnata significantly reduced COD levels by 65,91%. Overall, phytoremediation using Azolla pinnata demonstrated higher efficiency in improving water quality and could serve as a cost-effective and environmentally friendly treatment option for soybean wastewater.  
PENERAPAN MODEL PROJECT-BASED LEARNING (PjBL) BERBASIS ISU LINGKUNGAN SEKOLAH UNTUK MENINGKATKAN PENGETAHUAN STATISTIKA DASAR SISWA KELAS VI DI SDN RAJAWALI CIREBON Supriadi, Adi
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 02 Juni 2026 Press
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.63355

Abstract

Basic statistics is often perceived as an abstract subject for elementary school students when taught only through non-contextual examples. This study aims to describe the implementation of the Project-Based Learning (PjBL) model based on school environmental issues in improving basic statistical knowledge among sixth-grade students at SDN Rajawali Cirebon. The study used a descriptive qualitative approach with all 40 sixth-grade students as subjects. Data were collected through observation of PjBL syntax implementation, interviews with teachers and students, basic statistics knowledge tests, and documentation of project outcomes, then analyzed using the interactive model of Miles and Huberman. The project developed addressed the issue of waste management in the school environment, in which students collected data directly, presented it in the form of tables and diagrams, and calculated the mean, median, and mode. The results showed that of the 40 students, 24 students (60.0%) achieved a high category of statistical knowledge, 12 students (30.0%) a moderate category, and 4 students (10.0%) a low category after the implementation of PjBL. Environmental issues that are real and close to students' daily lives proved to help students understand statistical concepts more concretely and meaningfully.  
Analisis Kandungan COD dan Besi (Fe) pada Air Limbah di Perkebunan Kelapa Sawit sebagai Indikator Pencemaran Lingkungan Nur Isra; Wina, Lun; Supriadi, Adi; Siahaya, Martha Ekawati
Jurnal Ilmu Alam dan Lingkungan Vol. 17 No. 2 (2026): Jurnal Ilmu Alam dan Lingkungan
Publisher : Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70561/3gd7bb53

Abstract

Air limbah merupakan salah satu sumber pencemar yang dapat menurunkan kualitas lingkungan apabila tidak diolah sesuai baku mutu yang berlaku. Parameter Chemical Oxygen Demand (COD) dan logam berat besi (Fe) menjadi indikator penting dalam menilai tingkat pencemaran air limbah karena keduanya mencerminkan kandungan bahan pencemar organik, anorganik, serta logam yang berpotensi mengganggu ekosistem perairan. Penelitian ini bertujuan untuk mengetahui kadar Chemical Oxygen Demand (COD) dan logam berat besi (Fe) pada air limbah workshop dan domestik di perkebunan kelapa sawit, kemudian disesuaikan hasil pengujian dengan baku mutu air limbah yang berlaku. Metode yang digunakan adalah pengujian laboratorium terhadap lima sampel air limbah. Parameter COD dianalisis menggunakan metode refluks tertutup dengan spektrofotometer UV-Vis mengacu pada SNI 6989.2:2019, sedangkan kadar Fe dianalisis menggunakan spektrofotometer serapan atom (SSA/AAS) pada panjang gelombang 248,3 nm. Hasil pengujian menunjukkan bahwa pada parameter COD, sampel kode 1 dan 2 dari limbah workshop kelapa sawit serta sampel kode 3 dari limbah domestik tidak memenuhi baku mutu, sedangkan sampel kode 4 dan 5 memenuhi baku mutu. Pada parameter Fe, sampel kode 1 dan 2 memiliki kadar Fe sebesar 28,0920 mg/L dan 12,7949 mg/L sehingga melebihi baku mutu 5 mg/L, sedangkan sampel kode 3, 4, dan 5 memenuhi baku mutu dengan kadar Fe masing-masing 0,1256 mg/L, 0,0254 mg/L, dan 0,0219 mg/L. Analisis menunjukkan bahwa beberapa sampel air limbah memiliki konsentrasi COD dan Fe yang masih melebihi ambang batas, sehingga penguatan sistem pengolahan diperlukan, terutama pada tahap pra-pengolahan, filtrasi, dan pengendalian sumber pencemar, untuk mencegah degradasi kualitas lingkungan.
Pengaruh Kepemilikan Manajerial, Komite Audit, dan Ukuran Perusahaan terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2021–2025) Puput Herawati; Adi Supriadi
Jurnal Ilmiah Ekonomi dan Manajemen Indonesia Vol. 2 No. 2 (2026): JULI-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/3t54d738

Abstract

Penelitian ini bertujuan untuk menganalisis dan membuktikan secara empiris pengaruh kepemilikan manajerial, komite audit, dan ukuran perusahaan terhadap nilai perusahaan pada perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2025. Nilai perusahaan diukur menggunakan Price to Book Value (PBV), kepemilikan manajerial diukur dari proporsi saham yang dimiliki oleh pihak manajemen, komite audit diukur dari jumlah anggotanya, dan ukuran perusahaan diukur menggunakan logaritma natural dari total aset. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan. Sampel dipilih menggunakan teknik purposive sampling sehingga diperoleh 55 perusahaan dengan 275 data observasi selama periode lima tahun. Data dianalisis menggunakan regresi data panel dengan model Random Effect Model (REM) melalui program Eviews 13. Hasil penelitian menunjukkan bahwa secara simultan, kepemilikan manajerial, komite audit, dan ukuran perusahaan berpengaruh signifikan terhadap nilai perusahaan, dengan nilai Adjusted R-squared sebesar 0,424140 atau 42,41%. Secara parsial, kepemilikan manajerial berpengaruh positif dan signifikan, sedangkan komite audit dan ukuran perusahaan masing-masing berpengaruh negatif dan signifikan terhadap nilai perusahaan. Hasil penelitian ini diharapkan dapat memberikan kontribusi bagi manajemen, investor, dan regulator dalam memahami peran tata kelola perusahaan dan skala usaha terhadap valuasi pasar pada sektor property dan real estate.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT DAN AUDIT TENURE TERHADAP AUDIT DELAY DENGAN GEARING RATIO SEBAGAI VARIABEL MODERASI Taniza Vazriana; Adi Supriadi
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.453

Abstract

This study aims to analyze the effect of institutional ownership, audit committees, and Audit tenure on Audit delay, with the gearing ratio as a moderating variable. Audit delay is the time difference between the financial statement date and the audit report date, which can affect the timeliness and relevance of financial information for stakeholders. This study uses a quantitative approach with secondary data obtained from the annual financial statements of retail subsector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The sampling technique uses purposive sampling. Data analysis is carried out using panel data regression and Moderated Regression Analysis (MRA) with EViews software. The research results indicate that simultaneously, institutional ownership, the audit committee, and Audit tenure affect Audit delay. Partially, institutional ownership and Audit tenure influence Audit delay, while the audit committee does not affect Audit delay. Furthermore, the gearing ratio cannot moderate the effect of institutional ownership, the audit committee, and Audit tenure on Audit delay. This study is expected to contribute to the development of accounting literature, particularly in the field of auditing, and serve as a consideration for company management and regulators in improving the timeliness of financial reporting.
PENGARUH EXTERNAL PRESSURE, INEFFECTIVE MONITORING DAN FINANCIAL TARGET TERHADAP KECURANGAN LAPORAN KEUANGAN Asih Muktiati Hazanah; Adi Supriadi
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.464

Abstract

This study aims to analyze the influence of external pressure, ineffective monitoring, and financial targets on financial statement fraud. The study was conducted on infrastructure sector companies listed on the Indonesia Stock Exchange between 2020 and 2025. The study population consisted of 70 companies. The sample was selected using a purposive sampling method using secondary data in the form of financial reports or annual reports. The sample size was 48 companies over six years of observation, resulting in a total of 288 observations. The methodology used was panel data regression because the research data combined time series and cross-sectional data. Based on the results of the regression model selection, the most appropriate model for use in this study was the Random Effects Model. Hypothesis testing was conducted using EViews 13. The results of the study answered four hypotheses, indicating that all three independent variables—external pressure, ineffective monitoring, and financial targets—simultaneously influence financial statement fraud. Partially, external pressure and financial targets influence financial statement fraud. Meanwhile, ineffective monitoring has no effect on financial statement fraud.
Pengaruh Kepemilikan Manajerial, Komite Audit, dan Ukuran Kantor Akuntan Publik terhadap Integritas Laporan Keuangan Jasmine Shania; Adi Supriadi
Pajak dan Manajemen Keuangan Vol. 3 No. 4 (2026): Agustus: Pajak dan Manajemen Keuangan (PAJAMKEU)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v3i4.2496

Abstract

This study aims to analyze the influence of managerial ownership, the audit committee, and audit firm size on the integrity of financial statements. The research focuses on infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2025 period. A quantitative method with an associative approach was employed, utilizing secondary data obtained from audited annual reports published by the IDX and the respective companies' websites. The study population consisted of 70 companies, purposive sampling resulted in a sample of 16 companies. With a six-year study period, this yielded 96 observations. Data analysis involved panel data regression-identifying the Random Effect Model (REM) as the optimal model-alongside classical assumption testing and hypothesis testing using EViews 12 software. The results indicate that managerial ownership, the audit committee, and audit firm size simultaneously influence the integrity of financial statements in the infrastructure sector. However, partial analysis reveals that managerial ownership and the audit committee do not affect financial statement integrity, whereas audit firm size does have an impact.
Co-Authors Adriyanto, Muhammad Arif Andi Gita Tenri Sumpala Arini Rajab Asih Muktiati Hazanah Azwari, Fachruddin Christine Elia Benedicta Christine Elia Benedicta Christopaul Pala'langan Toding Layuk Diepa Febriana Wulandari Dyatmiko, Ruruh Ester Indah Sari Telaumbanua Ezra Ragillya Aji Fitriyani Fitriyani Ginting, Jimmy Paulino Haryatie Sarie Hunein, Hamida I Made Astra Japar, M. Jasmine Shania Kemala Hadidjah Kemala Hadidjah Khairisma Fadhilah Pramudhita Kunnati Martha Ekawati Siahaya Martha Ekawati Siahaya Muhammad Arif Adriyanto Muhammad Arif Adriyanto Niswatun Hasanah Nur Isra Nuzula Elfa Rahma Puput Herawati Rachman, Rizaldy Fathur Sumaji, Ujang Syaifudin Sumayyah Taniza Vazriana Taufiq Rinda Alkas Titik Aryati Ujang Syaifudin Sumaji Ujang Syaifudin Sumaji Wardatul Hidayah Wardhani, Ritma Putri Wina, Lun