Article Per Year (5 Year)
p-Index From 2021 - 2026
4.731
P-Index
This Author published in this journals
All Journal Buletin Agrohorti Jurnal Ilmu Pertanian Indonesia MANAJEMEN IKM: Jurnal Manajemen Pengembangan Industri Kecil Menengah Pastura; Journal Of Tropical Forage Science Jurnal Penelitian Hasil Hutan Jurnal Sumberdaya Alam dan Lingkungan Planta Tropika Journal of Tropical Crop Science JURNAL ILMIAH MAHASISWA AGROINFO GALUH BALANCE: Jurnal Akuntansi, Auditing dan Keuangan International Journal of Applied Business Research Jurnal Ilmiah Akuntansi Kesatuan Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Ilmiah Pariwisata Kesatuan Jurnal Abdimas Dedikasi Kesatuan Jurnal Aplikasi Bisnis Kesatuan International Journal of Electronics and Communications Systems Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Indonesian Accounting Literacy Journal Jurnal Keuangan dan Akuntansi Terapan (KUAT) Journal of Accounting Research, Organization and Economics (JAROE) Perbal: Jurnal Pertanian Berkelanjutan Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Sudradjat Sudradjat
Departemen Agronomi Dan Hortikultura, Institut Pertanian Bogor
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

Published : 39 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 39 Documents
Search

 1   2   3   4 
Pendeteksian Kecurangan Laporan Keuangan pada Perusahaan Farmasi di Indonesia Sudradjat, Sudradjat; Roup, Abdul; Sudjali, Iwan Purwanto; Marlina, Tri
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 2 (2023): JIAKES Edisi Agustus 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i2.2103

Abstract

Laporan keuangan adalah cermin sebuah perusahaan, yang menggambarkan bagaimana perusahaan dikelola dan dioperasikan. Setiap angka yang disajikan dalam laporan keuangan merupakan hasil dari beberapa keputusan manajemen. Penelitian ini bertujuan untuk mendeteksi indikasi kecurangan laporan keuangan pada 8 (delapan) perusahaan farmasi yang terdaftar di Bursa Efek Indonesia dengan menggunakan metode Beneish M, Score. Lebih lanjut, penelitian ini menginvestigasi tren kecurangan laporan keuangan pada periode pengamatan yang dilakukan. Periode pengamatan dilakukan dari tahun 2020 sampai dengan tahun 2022. Penggunaan 8 (delapan) rasio dalam metode Beneish M. Score dilakukan untuk mengidentifikasi indikasi kecurangan laporan keuangan. Hasil penelitian menunjukkan bahwa terdapat satu kali indikasi kecurangan laporan keuangan pada tahun 2020 dan 2022. Meskipun terdapat indikasi kecurangan laporan keuangan, sebagian besar objek yang diamati tidak menunjukkan adanya indikasi kecurangan laporan keuangan. Dengan demikian, terlihat bahwa perusahaan sektor farmasi yang diamati telah menunjukkan komitmen yang tinggi dalam menyajikan informasi keuangan yang andal dan akurat dalam kerangka penerapan tata kelola yang baik. Lebih lanjut, tren kecurangan yang terjadi pada periode yang diamati cukup rendah dan tidak ada peningkatan.
Corporate Governance and Audit Report Lag in Non-Financial Companies on the Indonesia Stock Exchange Sudradjat, Sudradjat; Mai, Muhamad Umar
Journal of Accounting Research, Organization and Economics Vol 5, No 2 (2022): JAROE Vol. 5 No. 2 August 2022
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v5i2.23920

Abstract

Purpose This study aims to examine the effect of corporate governance on audit report lag. Corporate governance is proxied by the variable board of directors size, independent board of commissioners, female board of directors, external auditor reputation (Big 4), and audit committee size. The sample of this research is manufacturing companies that are listed consecutively on the Indonesia Stock Exchange during the period 2014 to 2020.Design/Methodology The results of data collection indicate that the sample that meets the criteria is 86 firm-years, or 602 observations. The data analysis method used panel data regression.Results The results showed that the board of directors size, Big 4, and audit committee size had a negative effect on the Audit Report Lag (ARL). Furthermore, the independent board of commissioners has a positive effect on ARL, while the female board of directors has no effect on the Audit Report Lag (ARL).Contribution This research contributes to the development of corporate governance theory in relation to audit report lag. The results of this study can add insight and direction to reduce audit report lag for regulators, management, and investors on the Indonesia Stock Exchange, especially for manufacturing companies.
Effects of Gibberellin on Physical and Chemical Quality of Oil Palm (Elaeis guineensis Jacq.) Fresh Fruit Bunches Ramanis, Imelya; Sudradjat, Sudradjat; Saprudin, Deden
Journal of Tropical Crop Science Vol. 10 No. 02 (2023): Journal of Tropical Crop Science
Publisher : Department of Agronomy and Horticulture, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jtcs.10.02.87-93

Abstract

The quality of crude palm oil (CPO) is influenced by the quality of fresh fruit bunches, crop culture, and postharvest handling. A delay in fruit processing can cause physical damages to the fresh fruit bunches. Gibberellic acid (GA3) can potentially reduce the physical damage due to delayed processing of the fresh fruit bunches. Our study aims to determine how GA3 affects the physical and chemical quality of oil palm fresh fruit bunches. The fresh fruit bunch samples were collected from the IPB-Cargill Palm Oil Education and Research, Jonggol, Bogor, Indonesia. This study used a randomized complete block design that consisted of four concentrations of GA3: 0, 12.5, 25 and 37.5 ppm. GA3 application reduced fruit loss, respiration rate, and maintain fruit moisture and firmness, increased the oil content, and stabilize the free fatty acid content. GA3 concentration of 12.5 ppm is the optimal concentration. Based on the correlation analysis, fruit softness has a strong correlation with free fatty acids.
DETECTION OF FINANCIAL DISTRESS IN TECHNOLOGY COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Syahrbanu Aqilah Nainawa; Sudradjat, Sudradjat
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 21 No. 1 (2024): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v21i1.5411

Abstract

The purpose of this study is to determine and analyse the sensitivity of the results of financial distress analysis using the Ohlson and Grover models to predict financial distress in technology companies listed on the IDX for the 2020-2022 period. The study employs quantitative data extracted from the financial statements of technology companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. Utilizing the Ohlson and Grover models, the research aims to detect financial distress within these technology firms and determine the sensitivity level of the two models. This descriptive research design relies on secondary data sources, emphasizing the objectivity and popularity inherent in data-driven analyses. The research results of financial distress detection analysis, Ohlson model detects 10 distress zones and 8 safe zones, while Grover model detects 5 distress zones, 1 gray zone and 12 safe zones. From this analysis, the Grover model shows a higher level of sensitivity in recognizing financial distress with 12 samples consistent with the results of the Grover model analysis.
Perhitungan Titik Impas sebagai Dasar Perencanaan Laba Riptiandi, Akmal Firli; Indrawati, Lili; Sudradjat, Sudradjat; Surya, Rendra Trisyanto
Indonesian Accounting Literacy Journal Vol. 6 No. 1 (2025): Indonesian Accounting Literacy Journal (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i1.5092

Abstract

This research takes place at Kueqoe MSMEs which have not calculated the break event point, the purpose of this study is to calculate the number of Break-Even Points (BEP) at Kueqoe MSMEs. The research method used is quantitative. By classifying costs into fixed costs and variable costs, calculating contribution margins, BEP, sales volume targets. Based on the calculation, the resulting BEP is IDR 435,610.582. The results of this study are expected to help companies in planning optimal profits through BEP calculations.
Manajemen Pemupukan Tanaman Kelapa Sawit (Elaeis guineensis Jacq.) di Kebun Bekri Lampung Waluyo, Anugrah; Sudradjat, Sudradjat; Lubis, Iskandar
Buletin Agrohorti Vol. 13 No. 3 (2025): Buletin Agrohorti
Publisher : Departemen Agronomi dan Hortikultura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/agrob.13.3.67103

Abstract

Kelapa sawit merupakan salah satu komoditas perkebunan unggulan Indonesia. Produktivitas kelapa sawit sangat dipengaruhi oleh pengelolaan budidaya, termasuk pemupukan sebagai salah satu faktor utama dalam mempertahankan kesuburan tanah dan hasil panen. Penelitian ini bertujuan untuk menganalisis manajemen pemupukan tanaman kelapa sawit sebagai upaya peningkatan produktivitas di Kebun Bekri. Penelitian dilaksanakan pada Januari–April 2020 dengan fokus pada evaluasi penerapan prinsip 5T (tepat waktu, tepat dosis, tepat tempat, tepat cara, dan tepat jenis) serta prestasi kerja tenaga pemupuk. Pengamatan dilakukan melalui penilaian langsung di lapangan, pencatatan data pemupukan, dan perbandingan dengan standar operasional perusahaan. Hasil pengamatan dianalisi menggunakan uji t-student pada taraf 5%. Hasil penelitian menunjukkan bahwa secara umum pelaksanaan pemupukan telah menerapkan prinsip 5T dengan baik. Aspek tepat waktu, tepat tempat, tepat jenis, dan prestasi kerja telah sesuai dengan target perusahaan. Namun, pada aspek tepat dosis dan tepat cara, tingkat ketepatan masih di bawah standar optimal sehingga perlu ditingkatkan hingga >95% pada pemupukan berikutnya. Pemupukan yang efektif memerlukan perencanaan yang baik, pengawasan intensif, serta penyesuaian dosis berdasarkan analisis kebutuhan hara tanaman. Kata kunci: kelapa sawit, ketepatan, pemupukan, prinsip
Determinant Factors Affecting the Implementation of Government Regulation No. 82 of 2019 in BPJS Ketenagakerjaan Participants in the Micro, Small, and Medium Enterprise Sector in Samarinda Sarma, Ma'mun; Sudradjat, Sudradjat; Abdi Musra
MANAJEMEN IKM: Jurnal Manajemen Pengembangan Industri Kecil Menengah Vol. 21 No. 1 (2026): Manajemen IKM
Publisher : Institut Pertanian Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/4vbypm85

Abstract

Pemerintah Republik Indonesia mengesahkan Peraturan Pemerintah (PP) No. 82 Tahun 2019 yang mengatur tentang kenaikan manfaat Jaminan Kecelakaan Kerja (JKK) dan Jaminan Kematian (JKM) tanpa adanya kenaikan iuran, sehingga PP tersebut diindikasikan memengaruhi peningkatan jumlah peserta BPJS Ketenagakerjaan. Penelitian bertujuan untuk menganalisis faktor – faktor yang berpengaruh dalam implementasi PP No 82 Tahun 2019, menganalisis persepsi UMKM di Kota Samarinda terhadap BPJS Ketenagakerjaan, menganalisis pengaruh PP No 82 Tahun 2019 terhadap UMKM di Kota Samarinda, dan menyusun strategi yang dapat dilakukan untuk meningkatkan jumlah peserta UMKM pada BPJS Ketenagakerjaan di Kota Samarinda. Penelitian mengunakan metode campuran yang mengkombinasikan pendekatan kualitatif dan kuantitiaif yang terdiri atas analisis tren keuangan, analisis SEM PLS, dan analisis SWOT. Responden terdiri atas 22 orang Account Represntative (AR) BPJS Ketenagakerjaan dan 179 UMKM di Kota Samarinda. Tren keuangan BPJS Ketenagakerjaan menunjukkan pertumbuhan positif dari tahun ke tahun. Pengetahuan produk karyawan BPJS Ketenagakerjaan berpengaruh dalam implementasi PP tersebut. Peningkatan manfaat program JKK dan JKM berpengaruh dalam meningkatkan customer engagement peserta UMKM dan memengaruhi pengambilan keputusan UMKM dalam pendaftaran BPJS Ketenagakerjaan. Hasil Evaluasi Faktor Internal (IFE), Evaluasi Faktor Eksternal (EFE), dan matriks Internal-Eksternal (IE) menunjukkan BPJS Ketenagakerjaan berada dalam tahap pertumbuhan dan pengembangan. Berdasarkan hal tersebut, pendekatan strategis dirumuskan menggunakan analisis SWOT. Sosialisasi kepada UMKM perlu dilakukan agar program ini dapat diimplementasikan dengan baik dan didukung oleh peraturan tingkat daerah Pemerintah Kota Samarinda.
Strategy for Developing Small-Scale Arabica Coffee Processing Industries in Gegerbitung District, Sukabumi Regency Nidurama, Bayu Eka; Muhandri, Tjahja; Sudradjat, Sudradjat
MANAJEMEN IKM: Jurnal Manajemen Pengembangan Industri Kecil Menengah Vol. 21 No. 1 (2026): Manajemen IKM
Publisher : Institut Pertanian Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/

Abstract

This study aims to formulate development strategies for small-scale coffee processing industries focusing on Arabica coffee in Gegerbitung District, Sukabumi Regency. Arabica coffee is a high-value commodity with growing global demand; however, local small industries still face challenges in processing technology, capital access, human resource capacity, and market linkage. A descriptive-analytical approach was employed using primary data obtained from field observations, interviews, and questionnaires involving 100 respondents (farmers and small coffee processors) and nine experts from relevant institutions, supported by secondary data from official publications and literature. Strategic formulation was conducted through the stages of Internal Factor Evaluation (IFE), External Factor Evaluation (EFE), SWOT, Internal-External (IE) matrix, and Quantitative Strategic Planning Matrix (QSPM). The results show IFE and EFE scores of 2.78 and 2.72, respectively, placing the industry in the “Hold and Maintain” position. Eight key strategies were identified, with the highest Total Attractiveness Score (TAS) of 7.15 assigned to improving human resource capacity through integrated training programs. This strategy serves as a foundation for implementing digital marketing, product innovation, and geographical indication-based branding to enhance competitiveness and ensure the sustainability of Arabica coffee small industries at the local level
Pengaruh Struktur Modal, Likuiditas, dan Perputaran Aktiva terhadap Profitabilitas Pada Perusahaan Sektor Energi yang Terdaftar di BEI Periode 2019-2023 Azhari, Lutfi Asiah; Sudradjat, Sudradjat; Gunawan, Arwan; Hastuti, Hastuti
Indonesian Accounting Literacy Journal Vol. 6 No. 2 (2026): Indonesian Accounting Literacy Journal (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i2.6546

Abstract

Abstract: This study aims to determine the effect of capital structure, liquidity, and asset turnover on profitability. The independent variables in this study is the capital structure measured using the Debt to Assets Ratio (DAR); liquidity measured by Current Ratio (CR); and asset turnover as measured by Total Assets Turnover (TATO). The dependent variable used is profitability as measured by Return on Assets (ROA). The sample of this research is energy sector companies listed on the Indonesia Stock Exchange in 2019-2023 (5 years) using purposive sampling techniques. This research uses a quantitative method. The data used in this research are secondary data obtained from financial statements and annual reports published by the Indonesia Stock Exchange (www.idx.co.id) and the company's website. The analysis and hypothesis testing technique uses panel data regression analysis. The results showed that capital structure and assets turnover had a significant effect on profitability, while liquidity showed the opposite. While simultaneously, capital structure, liquidity, and asset turnover affect profitability.
Co-Authors Abdi Musra Abdul Roup, Abdul Agung Marsubowo, Agung Agus Ismangil AI DARIAH Amanda, Dina Aminuyati Arief, Khozin Ariz, Nail Fadhillah Arvin, Amanda Thalia Arwan Gunawan Asep Saepulrohman Asyifa, Siti Azhari, Lutfi Asiah Aziz, Sepul Budi Kartiwa Callista, Christine Dahtiah, Neneng Deden Saprudin Dewi Riniarti Dhika Prita Hapsari Fatimah Abdillah Febriyan, Febriyan Firdaus Amyar Furqoni, Hafith H. Soedarmadi Hafith Furqoni, SP., M.Si. Ph.D. Haris Syahbuddin Hastuti Hastuti Herdhata Agusta Heri Sastra HUTAPEA, Riauli Susilawati Ishak, Jouzar Farouq Iskandar Lubis Jan Horas Veryady Purba Jasmadeti, Jasmadeti Karnita Yuniarti, Karnita Kukuh Murtilaksono Larasati, Dinda Lawrence, Sabrina Lili Indrawati Luh Putu Ratna Sundari M A Chozin M. Ghulamahdi Ma'mun Sarma Maju Lumban Tobing Mega Fatimah Rosana Mochamad Umar Mai Moermahadi Soerja Djanegara Muhammad Hasjim Bintoro Djoefrie Mulia, Isnan Musa Hubeis Nidurama, Bayu Eka Pienyani Rosawanti Prabowo, Aji Patra Aria Prasetia, Ega Nur Purnamayani, Rima Putra, Aprilian Putra, Yoga Adi Putri, Wulan Wahyuni Rossa Ramanis, Imelya Riptiandi, Akmal Firli Rosita Dewi Rovishany, Nabila Daffa Ruhadi Ruhadi Saijo Selvie D. Anis Setia, Budi Sudirman Yahya Sudirman Yahya Sudjali, Iwan Purwanto SURYA, Rendra Trisyanto Suryanti, Cecilia valentina Sri Hadi Sutarta, Edy Sigit Sutarta Sigit Syahrbanu Aqilah Nainawa Tarigan , Suria Darma Tjahja Muhandri Tri Marlina Tullah, Dewi Sarifah Wahyu Gendam Prakoso, Wahyu Gendam Waluyo, Anugrah Yan Sukmawan, Yan Yanti Rufaedah, Yanti Yayat Hidayat Yayuk Nurjanah Yenni Asbur