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All Journal Media Riset Akuntansi Jurnal Keuangan dan Perbankan JAM : Jurnal Aplikasi Manajemen Jurnal Bisnis dan Akuntansi Jurnal Ilmiah Akuntansi dan Finansial Indonesia Sainsbertek Jurnal Ilmiah Sains & Teknologi Khidmat: Journal Community Service

Tarsisius Renald Suganda

Fakultas Ekonomi Dan Bisnis Unversitas Ma Chung Malang

Author-ID : 388499

Arts Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Articles

ANALISIS RISIKO SAHAM BERDASARKAN BETA AKUNTANSI: STUDI PADA SAHAM SEKTOR INDUSTRI RETAIL PEDAGANG ECERAN Suganda, Tarsisius Renald
Media Riset Akuntansi Vol 1, No 1 (2011): Februari
Publisher : Universitas Bakrie

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

Penelitian ini secara empiris menginvestigasi pergerakan sekuritas-sekuritas terhadap pergerakan pasar melalui beta akuntansi. Industri retail dipilih untuk dijadikan sampel dalam penelitian. Dalam penelitian ini, penulis menemukan dan mengklasifikasikan perusahaan-perusahaan retail di Indonesia ke dalam tiga kategori yaitu kelompok stabil, kelompok menengah-stabil dan kelompok fluktuasi. Hasil ini memberikan kontribusi kepada para investor dan perusahaan retail mengenai kinerja saham yang berkaitan dengan risiko saham. Kata kunci: risiko dan return, risiko sistematis dan risiko non-sistematis, portofolio, beta akuntansi.

The Competitive Advantage between Intellectual Capital and Financial Performance of Banking Sector in ASEAN Rochmadhona, Bella Nursyarifa; Suganda, Tarsisius Renald; Cahyadi, Sendy
Jurnal Keuangan dan Perbankan Vol 22, No 2 (2018): April 2018
Publisher : University of Merdeka Malang

This research aims to examine the mediating effect of competitive advantage in the relationship between intellectual capital and financial performance of the banking sector in five ASEAN countries. Furthermore, this research analyzes the differentiation level of intellectual capital using its components namely human capital, structural capital, and relational capital measured by Extended VAIC Plus (E-VAIC+). This research using partial least square method to test the mediation effect and ANOVA to test the differentiation level of intellectual capital on the banking sector in five ASEAN countries. The results show intellectual capital has a positive effect to financial performance and competitive advantage, competitive advantage has a positive effect to financial performance, and there is a different level of intellectual capital in Indonesia, Laos, Vietnam, Philippines, and Thailand. These findings support the resource-based theory which asserts that a unique set of resources that are owned and controlled can make the company have sustainable superior performance. These resources can be derived from the intellectual capital component that is exploited in such a way as a competitive advantage.JEL Classification: G31, G32, G34DOI: https://doi.org/10.26905/jkdp.v22i2.2060

TRANSPARANSI INFORMASI PERUSAHAAN PADA BURSA EFEK INDONESIA, SINGAPURA, DAN THAILAND AUREL SEPTIAN CHRISTPRATAMA; TARSISIUS RENALD SUGANDA; FITRI OKTARIANI
Jurnal Bisnis dan Akuntansi Vol 22 No 2 (2020): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v22i2.736

The aim of this research is to prove the influence of legal system, economic development, inflation, culture, board size, proportion of independent directors, and ownership concentration to the level of disclosure in three countries namely Indonesia, Singapore and Thailand. The research sample consist of 84 listed manufacture companies in Indonesia, Singapore and Thailand Stock Exchange in 2017. Multiple linear regression and anova used in this research. The result showed legal system, economic development, board size and proportion of independent directors had positive effect on e-CTI. However, inflation, culture, ownership concentration did not affect e-CTI. Furthermore, the level of e-CTI in three different countries were identic.

UJI INTEGRASI DAN CONTAGION EFFECT PASAR MODAL PADA LIMA NEGARA ASEAN (RISET EMPIRIS PASCA TERJADINYA KRISIS SUBPRIME MORTGAGE DAN KRISIS YUNANI) Tarsisius Renald Suganda; Yonatan Soetrisno
Jurnal Keuangan dan Perbankan Vol 20, No 2 (2016): May 2016
Publisher : University of Merdeka Malang

Financial market comovement in ASEAN main member countries is still attractive to scrunitized, because this area is vulnerable to the impact on a global economic event. This study examined capital market integration of five ASEAN main members (Indonesia, Singapore, Malaysia, Philippines, and Thailand) by using September 200830 April 2013 data period. This period will divided into the post 2008 Subprime Mortgage crisis period and the post 2010 Greece crisis period. Vector Autoregressive (VAR) was used to test the comovement occurance among these capital markets and Granger Causality Test was used to analyze the contagion effect among these capital markets. The finding shows that the comovement was occurred among Indonesia, Malay-sia, Singapore and Thailands capital market during September 2008 to 30 April 2013 period. The comovement was still occured after 2008 Subpime Mortgage crisis period and 2010 Greece crisis period, although there is country namely Philippines which did not have the comovement at all against the other countries. Further-more, the finding shows that Indonesia capital market gives contagion effect to other ASEAN countries after 2008 Subprime Mortgage crisis and Greece financial crisis.

The Integration of ASEAN-5 Capital Market after the Donald Trump Election Tarsisius Renald Suganda; Anneth Regina Hariyono
Jurnal Keuangan dan Perbankan Vol 22, No 4 (2018): October 2018
Publisher : University of Merdeka Malang

Donald Trump’s victory as the 45th President of the United States had negative responses on the ASEAN countries, especially on the stock market performance. This study conducted to investigate the existence of integration and contagion effect on the capital market of the ASEAN-5 countries after the election of Donald Trump. The five countries used in the research were Indonesia, Singapore, Malaysia, Thailand, and the Philippines. The five countries selected based on the highest FDI (foreign direct investment) flows among other ASEAN countries. Vector Error Correction models (VECM) and Granger Causality tests used as the analysis tools in the study. The daily closing stock price index of ASEAN-5 countries in 2016–2017 collected to be analyzed. The result of VECM model analysis and Granger causality test found the integration and contagion effect of the capital market in ASEAN-5 countries. The Granger Causality test showed that the Philippines had a contagion effect from other ASEAN-5 countries after the election of Donald Trump as the 45th President of the United States. In addition, it also found a two-way causal relationship between Singapore and Thailand, which showed that these two countries gave each other contagion effects.JEL Classification: G31, G32, G34DOI: https://doi.org/10.26905/jkdp.v22i4.1990

PERANCANGAN APLIKASI BERBASIS WEB UNTUK PREDIKSI HARGA SAHAM DENGAN METODE LSTM Christofer Genta Kresnamurti Simatupang; Windra Swastika; Tarsisius Renald Suganda
Sainsbertek Jurnal Ilmiah Sains & Teknologi Vol. 3 No. 1 (2022): September - Sainsbertek Jurnal Ilmiah Sains & Teknologi
Publisher : Fakultas Sains Dan Teknologi Universitas Ma Chung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/sb.v3i1.212

Dari data pada hari Bursa terakhir di bulan Maret 2022, jumlah investor di pasar modal meningkat mencapai 12.13% dari tahun sebelumnya dan jumlah investor reksa dana meningkat sebesar 13.12% dari tahun sebelumnya (PT Kustodian Sentral Efek Indonesia, 2022). Dengan meningkatnya investor dari tahun 2021 semakin beragam juga karakteristik investornya. Seperti dari jenis kelamin, investor laki-laki yang melakukan investasi sebanyak 62.89% sedangkan wanita adalah sisanya. Sehingga dilihat dari data yang dikumpulkan, masih banyak investor yang masih menduduki bangku SMA sehingga masih banyak pengetahuan yang belum mereka miliki mengenai saham dan akan berisiko saat melakukan investasi. Pada penelitian yang dilakukan oleh Nurjaman, Hasim, dan Zakin pada tahun 2021 mendapat nilai RMSE sebesar 0.9366032757092849 pada prediksi harga saham Pfizer Inc menggunakan LSTM. Penelitian yang dilakukan oleh Wijaksana dalam memprediksi harga saham pada PT. Telkom Indonesia mendapatkan hasil nilai MSE sebesar 0,045 dan RMSE sebesar 0,0212 untuk train score dan MSE sebesar 0,027 dan RMSE sebesar 0,165 untuk test score. Pada perancangan aplikasi ini hanya akan menggunakan dataset pada saham indeks LQ45 dengan data historis selama 5 tahun dan hanya menggunakan 15 emiten. Arsitektur LSTM yang digunakan 2 layer LSTM dengan 10 units dan menggunakan 100 dan 200 epoch dengan optimizer yang digunakan Adam dan Nadam. Aplikasi akan berbasis web dengan menggunakan framework Flask pada Python. Pengujian sistem dilakukan dengan menghitung MSE yang didapat dan juga MAPE dan trend LSTM pada model masing-masing emiten. Hasil pengujian yang didapat, dapat disimpulkan jika aplikasi berbasis website ini dapat memprediksi harga saham indeks LQ45.

The Role of Carbon Emission Disclosure in Moderating Profitability and GCG on Firm Value in Indonesia Tedja, The Wechen Abraham; Stephanus, Daniel Sugama; Suganda, Tarsisius Renald; Pratama, Bagas Brian
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/pnxp0y92

This study aims to examine the relationship between profitability and good corporate governance (GCG), measured through independent commissioners, institutional ownership, managerial ownership, and gender diversity, on firm value, with carbon emission disclosure as a moderating variable. This study employs the panel data regression method using a sample of energy sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. The findings suggest that profitability significantly enhances firm value, whereas independent commissioners and gender diversity have a negative impact. On the other hand, institutional ownership and managerial ownership do not show any effect. Additionally, carbon emission disclosure can positively moderate the relationship between independent commissioners, institutional ownership, and gender diversity with firm value. However, carbon emission disclosure negatively moderates the relationship between profitability and managerial ownership with firm value. The findings of this study can serve as a reference for companies in addressing environmental responsibility disclosures and provide recommendations for the government to consider policies regarding carbon emission disclosure in sustainability reporting.

ACCRUAL AND REAL EARNINGS MANAGEMENT THROUGH CASH FLOWS OPERATING ACTIVITY TOWARDS MARKET PERFORMANCE Hartono, Patricia Vintya Christi; Suganda, Tarsisius Renald; Cahyadi, Sendy
Jurnal Aplikasi Manajemen Vol. 16 No. 3 (2018)
Publisher : Universitas Brawijaya, Indonesia

This research aims to obtain empirical evidence regarding the influence of accrual earnings management and real earnings management through cash flow operating activities towards market performance. The sample is 52 manufacturing's firm listed on the Indonesia Stock Exchange in the period 2012-2016. This study using instrumental variable (IV) models (Kang and Sivaramakrishnan, 1995) to measure accrual earnings management, and using the Roychowdhury's model (2006), to measure real earnings management through cash flow operating activities. Market performance is measured by the cumulative abnormal return (CAR) with market adjusted models. Then, descriptive statistics, one sample t-test, and multiple regression test to test the hypothesis. The results of this research show that there is no negative influence of accrual earnings management with market performance, and there is no positive influence of real earnings management through cash flow operating activities with market performance. Earnings management through accrual and do not affect market performance, because in the longterm period investor have many relevance information apart from financial statements to decide on investment. The suggestions for further research is to explore more about real earning management techniques and consider other factors that might be able to influence market performance on earnings management.

Optimalisasi Pembukuan Koperasi Konsumen Lumbung Berkat Tulang Bawang Melalui Pendampingan Implementasi SAK Entitas Privat (SAK-EP) Soesanto, Catherine Agatha; Fernanda, Rachel Widya; Pratama, Bagas Brian; Cahyadi, Rino Tam; Suganda, Tarsisius Renald; Stephanus, Daniel Sugama
Khidmat: Journal of Community Service Vol 2 No 2 (2025): Agustus, 2025
Publisher : Pusat Studi Kebijakan dan Tata Kelola Maritim, Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/khidmat.v2i2.7408

Koperasi merupakan salah satu bentuk usaha ekonomi yang berperan penting dalam meningkatkan kesejahteraan anggotanya. Namun, banyak koperasi di Indonesia masih menghadapi tantangan dalam penyusunan laporan keuangan, terutama menjelang Rapat Anggota Tahunan (RAT), yang menjadi forum pertanggungjawaban pengurus kepada anggota. Permasalahan umum yang dihadapi adalah keterlambatan serta ketidaksesuaian dalam pencatatan dan pembukuan keuangan, yang berdampak pada rendahnya tingkat transparansi dan akuntabilitas, serta berpotensi mengganggu proses pembagian Sisa Hasil Usaha (SHU). Untuk mengatasi permasalahan ini, dilakukan pendampingan kepada Koperasi Konsumen Lumbung Berkat Tulang Bawang agar mampu melakukan pembukuan dan pencatatan keuangan sesuai dengan Standar Akuntansi Keuangan Entitas Privat (SAK-EP) yang berlaku di Indonesia. Pendampingan dilakukan melalui pendekatan konsultatif dan fasilitasi secara langsung, yang melibatkan pelatihan pemahaman prinsip dasar akuntansi, penerapan sistem pembukuan sederhana dan efektif, serta penyesuaian dalam pencatatan transaksi keuangan menggunakan aplikasi Microsoft Excel. Hasil dari kegiatan ini menunjukkan peningkatan yang signifikan dalam penyusunan laporan keuangan koperasi, baik dari sisi akurasi, akumulasi data pembukuan, maupun kepatuhan terhadap standar akuntansi. Koperasi juga menunjukkan peningkatan kemampuan dalam pengelolaan keuangan, persediaan, serta barang konsinyasi. Kegiatan ini berdampak langsung pada peningkatan transparansi dan akuntabilitas laporan keuangan dalam RAT.

Co-Authors Anneth Regina Hariyono AUREL SEPTIAN CHRISTPRATAMA Christofer Genta Kresnamurti Simatupang Daniel Sugama Stephanus Fernanda, Rachel Widya Hartono, Patricia Vintya Christi Oktariani, Fitri Pratama, Bagas Brian Rino Tam Cahyadi, Rino Tam Rochmadhona, Bella Nursyarifa Sendy Cahyadi, Sendy Soesanto, Catherine Agatha Tedja, The Wechen Abraham Wijaya, Ryan Ariesco Windra Swastika Yonatan Soetrisno

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