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All Journal Journal of Accounting Science 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 Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat JEKOS (Jurnal Ekonomi dan Sosial)
Supriadi, Adi
Universitas Pamulang
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Social Sciences 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.  
Co-Authors Adriyanto, Muhammad Arif Andi Gita Tenri Sumpala Arini Rajab 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. Kemala Hadidjah Kemala Hadidjah Khairisma Fadhilah Pramudhita Kunnati Martha Ekawati Siahaya Martha Ekawati Siahaya Muhammad Arif Adriyanto Muhammad Arif Adriyanto Niswatun Hasanah Nuzula Elfa Rahma Rachman, Rizaldy Fathur Sumaji, Ujang Syaifudin Sumayyah Taufiq Rinda Alkas Titik Aryati Ujang Syaifudin Sumaji Ujang Syaifudin Sumaji Wardatul Hidayah Wardhani, Ritma Putri