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All Journal Juara: Jurnal Riset Akuntansi Jurnal Mirai Management Journal of Economic, Bussines and Accounting (COSTING) JMM (Jurnal Masyarakat Mandiri) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Informatika Ekonomi Bisnis Community Engagement and Emergence Journal (CEEJ) Jurnal Akuntansi : Transparansi dan Akuntabilitas Jurnal Pengabdian kepada Masyarakat Nusantara Yumary: Jurnal Pengabdian kepada Masyarakat Akuntansi'45 EKONOMIKA45 Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Annals of Human Resource Management Research Jurnal Manajemen Bisnis dan Organisasi Dharma Jnana Jurnal Multidisiplin Sahombu Dharma Ekonomi Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Informatika Ekonomi Bisnis Akuntansi dan Ekonomi Pajak: Perspektif Global
Arthana, I Komang
Universitas Nusa Cendana
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh Likuiditas terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening pada Industri Ritel yang terdaftar di Bursa Efek Indonesia tahun 2019-2023 Leony Nawa Hoke; I Komang Arthana; Novi Theresia Kiak
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4271

Abstract

This study aims to examine the effect of liquidity on firm value with profitability as an intervening variable in the retail industry listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The sample in this study consisted of 15 retail companies during the period 2019-2023, with a purposive sampling technique. The data used are secondary data obtained from the Indonesia Stock Exchange (IDX) and using the Structural Equation Modeling (SEM) analysis tool with the Partial Least Square (PLS) approach using SmartPLS with the help of SmartPLS 3.0 software. The results of this study indicate that 1) liquidity has a positive and significant effect on firm value. 2) liquidity has a positive and significant effect on profitability. 3) profitability has a positive and significant effect on firm value. 4) profitability mediates the effect of liquidity on firm value.
Literasi Digital dalam Memediasi Pengaruh Transformasi Digital terhadap Peran Akuntan Manajemen Syacita Sheril Putri Wila; I Komang Arthana; Filipus Argentano Guntur Suryaputra
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4413

Abstract

This study aims to determine the role of digital literacy in mediating the influence of digital transformation on the role of management accountants among students of the Accounting Study Program, Faculty of Economics and Business, University of Nusa Cendana. This study applies a quantitative approach, with data collected through questionnaires completed by respondents. The sample consisted of 100 students from the Accounting Study Program, selected using a random sampling method. Data analysis was conducted using the Partial Least Square (PLS) method with the SmartPLS 3.0 application. The direct test results show that digital transformation has a positive and significant effect on both digital literacy and the role of management accountants. Digital literacy also has a positive and significant effect on the role of management accountants. The indirect test results reveal that digital literacy is proven to significantly mediate the relationship between digital transformation and the role of management accountants.
From capital to welfare: Exploring how good governance mediates the impact of intellectual and social capital in border communities Arthana, I Komang; Nursiani , Ni Putu; Riwu, Yonas Ferdinand
Annals of Human Resource Management Research Vol. 5 No. 3 (2025): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i3.3116

Abstract

Purpose: This study aims to determine the role of effective governance as a mediating variable in the relationship between intellectual capital and social capital to improve community welfare in border villages, especially in Belu Regency, Indonesia. Methodology: This study uses a quantitative approach and Partial Least Squares (PLS) analysis method. Data from 155 families in border areas was collected with a survey from 28 border villages in Belu Regency that have distinctive socio-cultural characteristics. Results: Effective governance has been proven to mediate the relationship between intellectual capital and community welfare. Meanwhile, in the relationship between social capital and welfare, partial mediation was found. The distribution of well-managed village funds improves welfare, even with limited intellectual capital. Conclusions: Good governance encourages the compliance of village fund managers with the rules. Strong social capital and local customs-based also strengthen the impact of fund management on welfare. Limitations: The findings are contextual in certain villages in Belu, so they cannot be generalized. This research emphasizes the importance of strengthening governance and integrating traditional values in village resource management. Contribution: This research contributes to the literature by integrating intellectual capital, social capital, and governance into a single framework, highlighting how governance mediates development outcomes in marginalized border communities.
KEPATUHAN WAJIB PAJAK MEMEDIASI HUBUNGAN EKSTENSIFIKASI PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN (PPH) WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA KUPANG TAHUN 2020-2024 Wue, Yolanda Ignasia; Arthana, I Komang; Bolang, Rikhard T. C
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.3569

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ekstensifikasi pajak terhadap penerimaan pajak penghasilan wajib pajak orang pribadi pada KPP Pratama Kupang dengan kepatuhan wajib pajak sebagai variabel mediasi. Jenis penelitian ini adalah kuantitatif dengan menggunakan data sekunder. Jumlah sampel dalam penelitian ini sebanyak 180 data yang merupakan data time series.  Penelitian ini menggunakan metode analisis PLS-SEM yang diolah dengan program SmartPLS 4.0. Hasil penelitian ini menunjukan bahwa ekstensifikasi pajak tidak berpengaruh secara signifikan terhadap penerimaan pajak penghasilan wajib pajak orang pribadi, ekstensifikasi pajak berpengaruh secara signifikan terhadap kepatuhan wajib pajak, kepatuhan wajib pajak berpengaruh secara signifikasn terhadap penerimaan pajak penghasilan wajib pajak orang pribadi dan kepatuahan wajib pajak berperan dalam memediasi hubungan antara ekstensifikasi pajak terhadap penerimaan pajak penghasilan wajib pajak orang pribadi
Analisis Variabel Audit Delay Memediasi Hubungan Solvabilitas Terhadap Auditor Switching Pada Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2023 Takela, Orience Sitriani; Filipus A.G. Suryaputra, I komang Arthana,
Jurnal Mirai Management Vol 10, No 2 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i2.10326

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh solvabilitas terhadap audit delay dan auditor switching serta peran audit delay dalam memediasi hubungan antara solvabilitas terhadap auditor switching pada perusahaan di sub-sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2020–2023. Jenis penelitian ini adalah penelitian kuantitatif yang menggunakan data sekunder. Sampel penelitian ditentukan dengan metode purposive sampling dan diperoleh 24 perusahaan dengan total 96 data observasi. Analisis data dilakukan dengan metode Partial Least Square-Structural Equation Modeling (PLS-SEM) melalui aplikasi SmartPLS 4.0. Hasil penelitian menunjukkan bahwa solvabilitas berpengaruh signifikan terhadap audit delay, audit delay berpengaruh positif signifikan terhadap auditor switching, solvabilitas memiliki pengaruh signifikan terhadap auditor switching, dan audit delay tidak dapat memediasi hubungan antara solvabilitas dan auditor swiching.
ANALISIS BIAYA DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN PADA CAFE JR TEA DI PENFUI TIMUR KOTA KUPANG Karim, Kokolia Yuniarni; Arthana, I Komang; Oematan, Herly M.
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.4314

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengelolaan informasi biaya diferensial dalam memproduksi atau membeli bahan baku pada Café JR Tea. Jenis penelitian yang digunakan adalah penelitian kualitatif dengan menggunakan pendekatan penelitian deskriptif. Teknik pengumpulan data yang digunakan yaitu observasi, wawancara, dan dokumentasi. Hasil penelitian menyatakan bahwa perhitungan biaya dengan memilih alternatif membeli bahan baku dari pemasok luar lebih menguntungkan karena menghasilkan laba yang lebih besar perbulannya dibandingkan jika memproduksi sendiri bahan baku. Selain itu juga melihat faktor- faktor lain yaitu ketersediaan waktu dan tenaga yang efektif untuk menghasilkan produk lebih baik memilih alternatif membeli bahan baku dari luar, dibandingkan produksi sendiri bahan baku, karena memproduksi sendiri bahan baku memerlukan waktu yang cukup lama untuk menyiapkan dan juga memproses dan juga tenaga yang lebih besar dibandingkan dengan langsung membeli bahan baku. Dengan demikian, penelitian ini memberikan wawasan yang berharga bagi Cafe JR Tea dalam mengambil keputusan terkait pengelolaan bahan baku, serta kontribusi terhadap literatur manajemen biaya diferensial dalam industri makanan dan minuman
Perhitungan Harga Pokok Produksi untuk Menetapkan Harga Jual Sei Babi pada Depot Sei Andalan Kota Kupang Stevanness Sianto; I Komang Arthana; Herly M Oematan
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v4i2.5919

Abstract

This research aims to determine and compare the application of the full costing method and the variable costing method in calculating the cost of production to determine the selling price of pork sei at the Andalan Bistro, Kupang City. Data collection was carried out using observation, interviews and documentation methods. The data analysis technique used in this research is a comparative descriptive method. The comparative descriptive method is a research method that compares the determination of the cost of production, the cost of production of pork sei (Kg) and the selling price using the full costing method, variable costing method and according to the bistro. Based on the research results, the Andalan Bistro does not apply the full costing method or the variable method. costing in calculating the cost of production, Andalan Bistro uses a simple method of calculation and does not calculate all elements of production costs in calculating the cost of production. Andalan Bistro determines its selling price according to market prices. This can result in the profit that will be obtained not being as expected
Transformasi Profesi Akuntan di Era Artificial Intelligence (AI) : Systematic Literature Review Bon, Sergius Fribontius; Arthana , I Komang
Juara: Jurnal Riset Akuntansi Vol. 15 No. 1 (2025): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v15i1.11030

Abstract

This research aims to determine the impact of Artificial Intelligence (AI) on the accounting profession. This research uses the Systematic Literature Review (SLR) method to systematically evaluate previous research in order to increase the depth of analysis. Based on the results of the analysis, there were 12 articles that met the criteria. Based on the results of research using the Systematic Literature Review (SLR) method, the impact of the presence of AI on the accounting profession is, firstly, an increase in accuracy. Second, it can detect fraud. Third, increased efficiency, with AI the accounting process can be carried out more quickly and efficiently. Meanwhile, the challenges in using AI are, firstly, there are no standards for the use of AI in accounting and the rules regarding the use of AI in finance are still unclear. Second, AI cannot yet replace humans in making ethical judgments in complex situations. Third, you need to have new skills in analyzing data, understanding programming, and using AI tools. Fourth, the use of AI requires high costs.
Pembuatan Briket dengan Pemanfaatan Limbah Pertanian Bonggol Jagung sebagai Energi Alternatif Terbarukan Leda Muga, Maria Prudensiana; Kadji, Robertho; Ray, Ayuvera Rifani; Arthana, I Komang; Ekasari, Juendiny Chrisna
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 4 (2025): Edisi Oktober - Desember
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i4.7220

Abstract

Kegiatan pengabdian kepada masyarakat ini berlatarbelakang pada permasalahan limbah bonggol jagung yang belum termanfaatkan secara optimal di Desa Kuaklalo, Kabupaten Kupang, NTT. Limbah tersebut hanya dibakar atau dibiarkan membusuk sehingga menyebabkan pencemaran udara dan menurunkan kesuburan tanah. Di sisi lain, masyarakat masih bergantung pada kayu bakar dan minyak tanah yang tidak ramah lingkungan. Melihat potensi limbah yang melimpah dari produksi jagung tahunan mencapai 144 ton, kegiatan ini bertujuan untuk memberdayakan Kelompok Tani Ora Et Labora dengan mengolah bonggol jagung menjadi briket sebagai sumber energi alternatif yang terjangkau dan berkelanjutan. Tujuan utama kegiatan adalah: (1) memanfaatkan limbah bonggol jagung menjadi briket bernilai ekonomi, (2) meningkatkan keterampilan masyarakat dalam pengolahan limbah, (3) menciptakan peluang usaha baru, serta (4) mengurangi ketergantungan pada bahan bakar fosil. Metode pelaksanaan meliputi tahapan sosialisasi, pelatihan teknis dan non-teknis, penerapan teknologi (penyediaan mesin penggiling, pencetak, dan rak pengering), pendampingan produksi dan pemasaran, serta evaluasi berkelanjutan. Partisipasi aktif mitra dijaga melalui keterlibatan dalam setiap tahapan, mulai dari pengumpulan bahan baku hingga pemasaran produk. Luaran yang ditargetkan terdiri dari luaran wajib dan tambahan. Luaran wajib meliputi: (1) artikel ilmiah yang dipublikasikan di jurnal SINTA, (2) publikasi di media massa (Timor TV dan Pos Kupang), (3) video kegiatan, dan (4) poster ilmiah. Luaran tambahan berupa HKI dalam bentuk paten untuk tiga mesin, yaitu: (1) mesin disk mill (penggiling), (2) alat pembakar dan pengering briket, dan (3) alat pencetak briket. Hasil yang diharapkan dari pelaksa naan program pada tahun anggaran berjalan adalah: (1) terlatihnya 15 anggota kelompok tani dalam produksi briket, (2) terbentuknya unit usaha mandiri, (3) produksi briket mencapai 350 briket/hari, (4) terdistribusinya minimal 75 briket per minggu, (5) pengurangan kadar air bonggol jagung melalui sistem pengeringan yang lebih baik, serta (6) terciptanya branding dan kemasan produk “Brija-KU” yang profesional. Dampak jangka panjangnya adalah meningkatnya pendapatan masyarakat, berkurangnya limbah pertanian, dan terwujudnya kemandirian energi berbasis sumber daya lokal.
The Effect of Good Corporate Governance on Banking Return on Assets on the Indonesian Stock Exchange with Firm Size as a Mediation Variable for the 2020-2023 Period Kotten, Karan Immanuel; Arthana, I Komang; Natonis, Sari A.
Jurnal Multidisiplin Sahombu Vol. 5 No. 07 (2025): Jurnal Multidisiplin Sahombu, November (2025)
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study analyzes the effect of Good Corporate Governance (GCG) on Return on Assets (ROA) of banks listed on the Indonesia Stock Exchange (IDX) during 2020–2023, with Firm Size as a mediating variable. The research is motivated by the decline in bank profitability during the COVID-19 pandemic due to increased credit risk and sluggish credit growth. Secondary data were collected from annual reports of eight major banks selected through purposive sampling. Data analysis employed Partial Least Squares Structural Equation Modeling (PLS-SEM) with bootstrapping to test the significance of relationships between variables. The results show that GCG has a significant positive effect on both Firm Size and ROA, highlighting the importance of transparency, accountability, responsibility, independence, and fairness in enhancing asset efficiency and profitability. However, Firm Size does not significantly affect ROA and therefore does not mediate the relationship between GCG and ROA. These findings indicate that while GCG contributes to firm growth, larger scale alone does not ensure higher profitability without effective asset and risk management. The study supports Signaling Theory, suggesting that strong governance practices send more valuable market signals than operational scale. This research contributes to understanding the determinants of bank profitability during periods of crisis and emphasizes the managerial importance of strengthening governance and asset management efficiency rather than focusing solely on expansion.
Co-Authors Abdian Tunu Adelheid Moi Siba Aman, Dominikus K.T Amtiran, Paulina Y. Anderias U. T. Anabuni Aprilio, Hardo Ayuvera Rifani Ray Baitanu, Benediktus Risal Bon, Sergius Fribontius Cecilia Wirna F. Rowa Da Lopez, Viktorianus Mahenda Da Lopez, Viktorianus Mahendra de Rozari, Petrus E. Demu, Yohanes Donal Anry Jaya Sinurat Duli, Febronia Boi Ekasari, Juendiny Chrisna Eve Ida Malau Filipus Argentano Guntur Suryaputra G. Tefa, Siprianus Hanaga, Britney Filianie Hardo Aprilio Herly M Oematan I Nyoman Arya Wiguna I Nyoman Arya Wiguna Karim, Kokolia Yuniarni Klau, Herlina Helmy Kotten, Karan Immanuel Leda Muga, Maria Prudensiana Lede, Stela Fitriana Leony Nawa Hoke Maria Indryani Hewe Tiwu Marman, Patrik Reinardus Molidya, Aldarine Muga, Maria Prudensiana Leda Nastiti, Dyah Wahyu Natonis, Sari Angriany Ni Putu Nursiani Novi Theresia Kiak Novia Patrisia Metom Nurak, Frederisa Dini Nursiani , Ni Putu Oematan, Herly M Pangastuti, Margareta Diana Permana, Viviany Jenkarti Richard Yacobus Ketty Rikhard T. Ch. Bolang Robertho Kadji Sanu, Apri Alson Sarinah Joyce M. Rafael Sergius Fribontius Bon Stevanness Sianto Syacita Sheril Putri Wila Tahun, Tiarafytha Takela, Orience Sitriani Tameno, Nikson Tiarafytha Tahun Tungga, Cicilia A Widyastuti, Windy Woga, Theresia Ndasa Wue, Yolanda Ignasia Yonas F Riwu