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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Humanika Jurnal Ilmiah Ekonomi Islam JBMP (Jurnal Bisnis, Manajemen dan Perbankan) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Analisa Akuntansi dan Perpajakan DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Journal of Accounting Auditing and Business JIAI (Jurnal Ilmiah Akuntansi Indonesia) eCo-Buss Abdi Dosen : Jurnal Pengabdian Pada Masyarakat JAMIN : Jurnal Aplikasi Manajemen dan Inovasi Bisnis Jurnal Abdi Insani Academia Open Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Journal of Tourism Economics and Policy Wiga : Jurnal Penelitian Ilmu Ekonomi Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Mahasiswa Entrepreneur Indo-Fintech Intellectuals: Journal of Economics and Business West Science Journal Economic and Entrepreneurship West Science Accounting and Finance Pubmedia Social Sciences and Humanities FINANCE : International Journal Of Management Finance Jurnal Pengabdian Masyarakat Manage Proceeding of International Conference on Social Science and Humanity Balance : Jurnal Akuntansi dan Bisnis
Riyanto Setiawan Suharsono
Universitas Muhammadiyah Jember
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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The Effect of Capital Adequacy Ratio, Return on Asset, Loan to Deposit Ratio and Non Performing Loan on Stock Prices of Banking Companies Listed on the Indonesia Stock Exchange in the 2022 Period Lestari, Rafika Febriana Dwi; Susbiyani, Arik; Suharsono, Riyanto Setiawan
West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i02.1033

Abstract

This study aims to determine the effect of Capital Adequacy Ratio, Return On Assets, Loan To Deposit Ratio and Non Performing Loan on Stock Prices in Companies listed on the IDX for the 2022 Period. The research method used is a descriptive method with a quantitative approach. The population in this study is the financial statements of Conventional Banking. The data method used in this study is multiple linear regression analysis, classical assumption tests including normality tests, multicollinearity tests, heteroscedasticity tests. Significance tests include t-tests, as well as correlation coefficients and determination coefficients at a significance level of 5%. Data are processed and analyzed using the SPSS version 27 application program. The results of this study indicate that partially the Capital Adequacy Ratio has a significant negative effect on stock prices, with a Tcount value of -2.875 <0.05. Partially, Return On Assets has a significant positive effect on Stock Price, with a calculated T value (7.515) >< Ttable 2.034 with a significance value of 0.000 < 0.05. Partially, Loan to Deposit Ratio has a significant negative effect on stock price, with a calculated T value (- 3.684) < Ttable 2.034 with a significance value of 0.001 < 0.05. Partially, Non Performing Loan has a significant negative effect on Stock Price, with a calculated T value (-2.991) < Ttable 2.034 with a significance value of 0.005 < 0.05.
The Effect of Financial Ratios and Revenue Growth on Stock Returns in Manufacturing Companies on the Indonesia Stock Exchange Arik, Mohamad; Suharsono, Riyanto Setiawan; Halim, Moh
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1111

Abstract

Investment is the investment of assets or funds with the aim of obtaining profits in the future. This investment can be made in the capital market. The capital market is a place where securities are traded. This study aims to find out whether liquidity, profitability, leverage, market and revenue growth affect stock returns in manufacturing companies listed on the IDX. The theory used is signal theory, using a type of descriptive approach using the population in this study are manufacturing sub-sector companies listed on the Indonesia Stock Exchange. The total population in this study is 209 companies. This study produced: Liquidity ratio has no effect on stock retrun, Profitability ratio has no effect on stock returns, Leverage ratio has no effect on stock returns, Market ratio has no effect on stock retuns, Income has no effect on stock returns.
Application of Variable Costing Method to Determine Cost of Production and Selling Price in MSMEs Rengginang 1 Putra, Lumajang Regency Putra, Muhammad Anwarul; Yuliarti , Norita Citra; Suharsono, Riyanto Setiawan
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1112

Abstract

This study aims to examine how the influence and impact of the application of variable costing on the determination of cost of production in Rengginang 1 Putra MSMEs, This study uses a comparative method research case study. This research uses Rengginang 1 Putra MSMEs, which are MSMEs engaged in rengginang production which is precisely located in Karangrejo Village, Yosowilangun District, Lumajang Regency. The types of data used are quantitative data and qualitative data. The results of this study conclude that the application in determining the cost of production in Rengginang 1 Putra MSMEs using the variable costing method is influential in determining the cost of production which only includes variable costs. The application of the variable costing method can provide significant benefits for MSMEs such as Rengginang 1 Putra in determining a more accurate and competitive cost of production. The variable costing method also allows Rengginang 1 Putra MSMEs to be more accurate in calculating the cost of production per unit, because only variable costs are calculated to the product. Thus, Rengginang 1 Putra MSMEs can be more precise in setting product selling prices that are lower than those previously implemented.
ASSET-BASED COMMUNITY DEVELOPMENT BASIC TRAINING TO INCREASE COMMUNITY ECONOMY IN DUKUH DEMPOK VILLAGE, WULUHAN DISTRICT, JEMBER REGENCY Suharsono, Riyanto Setiawan; Muliasari, Risa Martha; Lestari, Ayu Widia; Libriana, Pratiwi Dwi
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 1 (2024): MARET
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i1.1817

Abstract

The understanding of MSME business actors in Dukuh Dempok Village, Wuluhan District, Jember Regency regarding Asset-Based Community Development is still very minimal. The biggest strength in supporting the welfare of the community is the potential within oneself, the community has been born, lives, and develops so that it has assets. Assets can also come from the surrounding natural conditions and potential. These potentials can certainly be used as assets in a community empowerment strategy. The economic condition of the people in Dukuh Dempok Village, Wuluhan District, Jember Regency is expected to improve with this Asset-Based Community Development strategy. The natural wealth owned by Dukuh Dempok Village, if supported by the strength of Human Resources, can turn a village into a Tourism Village that is busy being visited by tourists. This dedication is expected to bring the results of the existing assets in the development of Dukuh Dempok Village as a Tourism Village which includes human assets, natural assets, economic assets, social assets, physical assets, cultural assets, and spiritual assets. The methods of this service activity are seminars, practices, discussions, and follow-up in the application of Asset-Based Community Development. Community service activities were carried out at the Dukuh Dempok Village Hall, Wuluhan District, Jember Regency. 24 participants attended, consisting of MSMEs, BUMDes, and the community. The participants enthusiastically took part in the seminar. The seminar activities ran smoothly during the implementation. It is hoped that the participants will be able to further develop their business potential and existing potential in the village so that they can get out of various problems, including problems of improving living standards and socio-economic problems.
FINANCIAL MANAGEMENT ACCOUNTABILITY AND TRANSPARENCY ASSISTANCE THROUGH FINANCIAL REPORT AUDITS AT SD MUHAMMADIYAH SEMBORO JEMBER Suharsono, Riyanto Setiawan; Muhibbin, Maulana Arif; Halim, Moh; Thamrin, Mohamad
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 3 (2024): SEPTEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i3.2304

Abstract

The reforms taking place in Indonesia have resulted in the emergence of a democratic spirit, accountability and transparency in the government sector. Reforms in various fields have led to the realization of the implementation of the duties and functions of state governance and development characterized by the principles of good governance. In implementing education, schools have autonomy. This educational autonomy model is School Based Management (SBM). Schools have the authority to carry out creativity, innovation and improvisation in realizing quality education. The School-Based Management (SBM) concept makes education management more focused and well-coordinated in terms of implementation, funding, development and supervision. This Community Service Program seeks to provide answers and solutions to problems to create accountability and transparency in financial management in public institutions at the central and regional levels, including schools. Based on the problems faced by the community, the service that will be carried out is to provide training and education to the school, especially the Principal, Treasurer and Financial Executive at SD Muhammadiyah Semboro Jember. This community service method uses seminars/workshops, practice and discussions with the Principal, Treasurer and Financial Executive at SD Muhammadiyah Semboro Jember
The Effect of Inflation Rate and Gold Price on Gold Pawn Financing (Rahn) at PT Bank BSI Indonesia Wardani, Melda Kusuma; Yuliarti, Norita Citra; Suharsono, Riyanto Setiawan
West Science Journal Economic and Entrepreneurship Vol. 2 No. 01 (2024): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v2i01.542

Abstract

Gold pawn financing can be interpreted as pawning or surrendering physical authority over property/valuables from customers to banks to be managed with the ar-rahn principle, namely as collateral for loans/debts given to customers/borrowers. The purpose of this study was to determine the effect of inflation rate and gold price on the distribution of Rahn financing at PT Bank Syariah Indonesia. The data for this research comes from the official website of Bank Indonesia, PT Antam Indonesia and PT Bank Syariah Indonesia. The data taken is a monthly report. Hypothesis testing using multiple linear regression analysis and data processing tools with the SPSS 21 application. The results of data analysis show that partially the inflation rate does not have a significant effect on the distribution of Rahn Financing of PT Bank Syariah Indonesia with a t value of -2.03 and a significant value of 0.051, and gold price fluctuations affect the distribution of Rahn Financing of PT Bank Syariah Indonesia with a t value of 7.811 and a significant value of 0.000. Simultaneously the inflation rate and gold price affect the distribution of Rahn Financing of PT Bank Syariah Indonesia with an F value of 30.81 and a significance of 0.000 and can be seen from the regression coefficient test (R2) the inflation rate and gold price fluctuations affect the distribution of Rahn Financing of PT Bank Syariah Indonesia by 64.4% and the remaining 35.6% is influenced by other factors outside the research model.
Effect of Transfer Pricing, Capital Intensity and Audit Committee on Tax Avoidance: (Case Study of a Mining Company in the Energy Sector Listed on the Indonesian Stock Exchange for the 2021-2022 Period) Firdausyah, Nori; Halim, Moh; Suharsono, Riyanto Setiawan
West Science Journal Economic and Entrepreneurship Vol. 2 No. 03 (2024): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v2i03.1034

Abstract

This research was conducted with the aim of providing empirical evidence of Transfer Pricing, Capital Intensity and Audit Committees on Tax Avoidance (Case Study of Energy Sector Mining Companies Listed on the Indonesia Stock Exchange for the 2021-2022 Period). The sample selection technique was carried out using the porpusive sampling method. The total population in this study was 82 companies with a sample size of 31 companies that met the sample criteria. Data collection in this research uses secondary data obtained from the annual financial reports of companies operating in the mining industry, energy sub-sector which are listed on the Indonesia Stock Exchange for the 2021-2022 period. This research method uses a quantitative method with data testing used using SPSS version 26. The data analysis used is descriptive statistical analysis. The results of this research show that transfer pricing, capital intensity, and audit committees have a positive and significant influence on tax avoidance, such as which was tested using t test analysis and F test.
Pelatihan budidaya maggot berbasis kandang dual-zona untuk ekonomi sirkular Desa Wonosari Abidin, Asroful; Suharsono, Riyanto Setiawan; Prasetiyo, Dani Hari Tunggal; Oktakusuma, Mochammad Mashud; Maulana, David; Ersa Putra, Hafidz Mahardika; Wicaksana, Aditya Wira
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 6 (2025): November (In Progress)
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i6.34663

Abstract

Abstrak Desa Wonosari, Kecamatan Puger, Kabupaten Jember, menghadapi permasalahan serius dalam pengelolaan sampah organik yang sebagian besar masih dibuang atau dibakar, menimbulkan pencemaran lingkungan dan hilangnya potensi ekonomi. Kegiatan pengabdian ini bertujuan mengintegrasikan teknologi tepat guna berupa mesin shredder dan kandang maggot dual-zona untuk mendukung budidaya larva Black Soldier Fly (BSF) sebagai solusi zero waste berbasis ekonomi sirkular. Mesin shredder digunakan untuk mencacah limbah organik rumah tangga dan pasar menjadi bubur halus, sedangkan kandang dual-zona berukuran 2,5 m × 1,5 m × 1 m dengan tambahan laci 0,5 m didesain tanpa sudut siku-siku agar lalat BSF tidak menempel di rangka, serta memisahkan ruang terang untuk perkawinan dan ruang gelap-lembap untuk oviposisi. Pelatihan teknis kepada Karang Taruna Desa Wonosari dilakukan secara partisipatif, mencakup pengoperasian shredder, manajemen kandang, serta siklus budidaya maggot hingga panen. Hasil implementasi menunjukkan shredder mampu mengolah 120–160 kg sampah organik per hari, sementara kandang menghasilkan tingkat penetasan telur 85–90% dengan produksi maggot konsisten. Maggot dipanen pada usia 10–12 hari dengan ukuran 1–1,2 cm dan kandungan protein tinggi, dimanfaatkan sebagai pakan unggas dan ikan, sedangkan residu organik diolah menjadi pupuk kompos. Dampak yang dicapai tidak hanya mengurangi praktik pembakaran sampah, tetapi juga membuka peluang ekonomi baru melalui penguatan unit pengelola sampah desa berbasis Karang Taruna. Integrasi mesin shredder dan kandang maggot inovatif terbukti efektif dalam mengurangi sampah organik, meningkatkan produktivitas budidaya maggot, serta memperkuat kemandirian ekonomi masyarakat pedesaan berbasis konsep zero waste. Kata kunci: mesin shredder; kandang dual-zona; zero waste; ekonomi sirkular; maggot Abstract Wonosari Village, Puger District, Jember Regency, faces serious problems in the management of organic waste, most of which is still disposed of or burned, causing environmental pollution and loss of economic potential. This service activity aims to integrate appropriate technology in the form of shredder machines and dual-zone maggot cages to support the cultivation of Black Soldier Fly (BSF) larvae as a zero waste solution based on a circular economy. The shredder is used to chop household and market organic waste into fine slurries, while the 2.5 m × 1.5 m × 1 m dual-zone cage with an additional 0.5 m drawer is designed without right angles to keep BSF flies from sticking to the frame, as well as separating a light room for mating and a dark-damp room for oviposition. Technical training to the Wonosari Village Youth Organization is carried out in a participatory manner, including shredder operation, cage management, and maggot cultivation cycle until harvest. The results of the implementation showed that the shredder was able to process 120–160 kg of organic waste per day, while the cage produced an egg hatching rate of 85–90% with consistent maggot production. Maggot are harvested at the age of 10–12 days with a size of 1–1.2 cm and a high protein content, used as poultry and fish feed, while organic residues are processed into compost. The impact achieved not only reduces the practice of burning waste, but also opens up new economic opportunities through the strengthening of Karang Taruna-based village waste management units. The integration of shredder machines and innovative maggot cages has proven effective in reducing organic waste, increasing maggot cultivation productivity, and strengthening the economic independence of rural communities based on the zero waste concept. Keywords: shredder machine; dual-zone enclosure; zero waste; circular economy; maggot
Faktor Determinan Keputusan Perusahaan Melakukan Transfer Pricing pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Abu Al A’la Asysyafi’i; Riyanto Setiawan Suharsono; Ari Sita Nastiti
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i2.907

Abstract

This study aims to analyze the factors influencing corporate transfer pricing decisions in manufacturing companies listed on the Indonesia Stock Exchange for the 2020–2023 period. Independent variables include taxes, bonus mechanisms, ownership structure, company size, leverage, and profitability, with transfer pricing as the dependent variable. The method used is quantitative with a multiple linear regression approach. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange in 2020–2023. The sample used was 43 companies. The results show that taxes, bonus mechanisms, and company size have a significant effect on transfer pricing decisions, while ownership structure, leverage, and profitability do not show a significant effect. These findings confirm that tax aspects and managerial incentives are the main drivers of transfer pricing practices. This study is expected to provide input for company management, tax authorities, and investors in understanding transfer pricing practices in the context of tax regulations and the capital market in Indonesia.
Co-Authors Abadi Sanosra Abu Al A’la Asysyafi’i Achmad Syahfrudin Zulkarnnaeni Ahmad Zaki Mubarok, Ahmad Zaki Al-Rosyid, Latifa Mirzatika Ari Sita Nastiti Arik Susbiyani Arik, Mohamad Asep Dana Saputra Aspirandi, Rendy Mirwan Asroful Abidin Ayu Rahmawati Ayu Widia Lestari Azhad, Naely Choirun Ni’matus Sa’diyah Citra Yuliarti, Norita Dani Hari Tunggal Prasetiyo Dino Angga**, Budi Santoso* Dwi Budi Santoso Dwi Dayanti Oktavia Elsa Wares Nurhasanah Ersa Putra, Hafidz Mahardika Fadilla Muhammad Mahdi Firdausyah, Nori Fuadah, Lina Halim, Moh Hasanah, Nur Da'iyah Hidayatulloh, Amar Jihad Ibna Kamelia Fiel Afroh Justita Dura Khairunnisa, Firstia Nurlaili Khotimah, Hosnol Laksana, Bagas Tegar Layliya, Nurul Lestari, Ayu Widia Lestari, Rafika Febriana Dwi Libriana, Pratiwi Dwi Martiana, Nina Maulana Arif Muhibbin Maulana, David Melda Kusuma Wardani Moh. Halim Moh. Halim Mohamad Arik Mohammad Ridwan Muhammad Anwarul Putra Muliasari, Risa Martha Naely Azhad Norita Citra Yuliarti, Norita Citra Nur Da'iyah Hasanah Oktakusuma, Mochammad Mashud Pratiwi Dwi Libriana Putra, Muhammad Anwarul redy saputra Rendy Mirwan Aspirandi Rendy Mirwan Aspirandi Rini Purnama Sari Sa’diyah, Choirun Ni’matus Saputra, Asep Dana Saputri, Agustina Eka Sintawati , Sintawati Sudarmanto, Eko Sujatmoko, Timbul Susbiyani, Arik Syarofah, Hani Fatus Thamrin, Mohamad Thamrin, Mohammad Trias Setyowati, Trias Wardani, Melda Kusuma Wicaksana, Aditya Wira Yafie, Yogie Indra Yanuar, Setiyo Ferdi Yuliartati, Norita Citra Yuliarti , Norita Citra Yulinartati Yulinartati Yulinartati Zico Is Mirza Wijaya