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REAKSI INVESTOR DALAM PASAR MODAL TERHADAP UNDANG-UNDANG TAX AMNESTY (EVENT STUDY PADA PERUSAHAAN YANG TERDAFTAR DALAM IDX 30 DI BURSA EFEK INDONESIA) Nida Nur Diyanah; Budi Susetyo; Yanti Puji Astutie
Multiplier: Jurnal Magister Manajemen Vol 2 No 1 (2017)
Publisher : Program Studi Magister Manajemen, Universitas Pancasakti Tegal - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/mlt.v2i1.1275

This research is aimed to know the differences of abnormal return, stock trade volume, and stock trade frequency in before and after the existance of Tax Amnesty Laws. Kind of this research was quantitative research by using secondary data that was gained from company's annual report. Population used in this research was enrolled companies in IDX 30 in Indonesia Stock Exchange that the total was 30 companies. In sample taking technique, the reseacher used purposive sampling with enrolled companies' criterias in IDX 30 periodes March 2017 - April 2017. Tecnique of analyzing data that was used is Wilcoxon Signed Rank Test. The result of this research shows that there are no differences of abnormal return in before and after the existance of Tax Amnesty Laws with score Asymp.Sig 2 Tailed 0,398. In hypothesis 2, there are the differences of stock trade volume in before and after the existance of Tax Amnesty Laws with score Asymp.Sig 2 Tailed 0,000. Then in hypothesis 2, there are the differences of stock trade frequency in before and after the existance of Tax Amnesty Laws with score Asymp.Sig 2 Tailed 0,000. Â Keywords: abnormal return, stock trade volume, stock trade frequency, and Tax Amnesty.

REAKSI INVESTOR DALAM PASAR MODAL TERHADAP UNDANG-UNDANG TAX AMNESTY (EVENT STUDY PADA PERUSAHAAN YANG TERDAFTAR DALAM IDX 30 DI BURSA EFEK INDONESIA) Nida Nur Hidayah; Budi Susetyo; Yanti Puji Astutie
Multiplier: Jurnal Magister Manajemen Vol 2 No 1 (2017)
Publisher : Program Studi Magister Manajemen, Universitas Pancasakti Tegal - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/mlt.v2i1.1279

This research is aimed to know the differences of abnormal return, stock trade volume, and stock trade frequency in before and after the existance of Tax Amnesty Laws. Kind of this research was quantitative research by using secondary data that was gained from company's annual report. Population used in this research was enrolled companies in IDX 30 in Indonesia Stock Exchange that the total was 30 companies. In sample taking technique, the reseacher used purposive sampling with enrolled companies' criterias in IDX 30 periodes March 2017 - April 2017. Tecnique of analyzing data that was used is Wilcoxon Signed Rank Test. The result of this research shows that there are no differences of abnormal return in before and after the existance of Tax Amnesty Laws with score Asymp.Sig 2 Tailed 0,398. In hypothesis 2, there are the differences of stock trade volume in before and after the existance of Tax Amnesty Laws with score Asymp.Sig 2 Tailed 0,000. Then in hypothesis 2, there are the differences of stock trade frequency in before and after the existance of Tax Amnesty Laws with score Asymp.Sig 2 Tailed 0,000. Â Keywords: abnormal return, stock trade volume, stock trade frequency, and Tax Amnesty.

PERSPEKTIF SISTEM INFORMASI AKUNTANSI SEBAGAI STRATEGI KOMPETITIF USAHA KECIL Agnes Dwita Susilawati; Fahmi Firmansyah; Budi Susetyo; Yuniarti Herwinari; Sri Mudiati
Komitmen: Jurnal Ilmiah Manajemen Vol 4, No 1 (2023): KOMITMEN: Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v4i1.23751

Small and medium enterprises (SMEs) are the largest contributor to state revenues in Indonesia. However, along with the development of information technology, SMEs are forced to follow the use of information technology-based accounting information systems as a competitive strategy. The limited quality of SME human resources is the main factor hindering the use of accounting information systems to improve performance and competitive strategies to compete with other SMEs. Research journal research methodology is the choice of researchers to reduce the concept of novelty as an alternative strategy for improving the performance of SMEs. The concept of the novelty model is Subjective Planning Innovation, which is a plan that is owned, designed, stored, used and updated (innovation) that uses an indirect accounting recording system by SME entrepreneurs based on previous work experience (subjective). Furthermore, the model concept, dimensions and limitations of the study are explained in detail in this study.

Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern Pemerintah, Pemahaman Basis Akrual, dan Pemanfaatan Teknologi Informasi terhadap Kualitas (Studi Kasus pada OPD Kabupaten Tegal) Alfi Aulia; Budi Susetyo; Teguh Budi Raharjo
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 11 No 2 (2019): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v11i2.43

Penelitian ini bertujuan untuk mengetahui kompetensi sumber daya manusia, sistem pengendalian internal pemerintah, pemahaman basis akrual dan pemanfaatan teknologi informasi berpengaruh terhadap kualitas laporan keuangan pemerintah daerah Kabupaten Tegal. Penelitian ini dilakukan pada Organisasi Perangkat Daerah (OPD) Kabupaten Tegal. Jenis data yang digunakan adalah data primer, dengan jumlah responden sebanyak 92 orang. Metode pengumpulan data dilakukan dengan kuesioner. Sedangkan metode analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan program SPSS versi 22. Hasil penelitian ini menunjukkan bahwa, kompetensi sumber daya manusia berpengaruh pada nilai signifikan 0,004, sistem pengendalian internal berpengaruh pada nilai signifikan 0,035, pemahaman basis akrual berpengaruh dengan nilai signifikan 0,000, pemanfaatan teknologi informasi berpengaruh pada nilai signifikan 0,003. Hasil uji koefisien determinasi diperoleh R2 sebesar 0,663 atau 66,3%. Dapat diartikan bahwa 66,3% kualitas laporan keuangan pemerintah daerah dalam model ini dipengaruhi oleh kompetensi SDM, sistem pengendalian internal pemerintah, pemahaman basis akrual dan pemanfaatan teknologi informasi. Sedangkan sisanya sebesar 33,7% dipengaruhi oleh faktor lain diluar model penelitian ini.

Pengaruh Stabilitas Keuangan, Target Keuangan Tingkat Kinerja, Rasio Perputaran Aset, Keahlian Keuangan Komite Audit, dan Profitabilitas Terhadap Fraudulent Financial Statement Mutiara Ayu Mindita Pratiya; Budi Susetyo
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 10 No 2 (2018): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v10i2.86

The effect of financial stability, financial targets, level of performance, asset turnover ratio, audit committee's financial expertise, and profitability to fraudulent financial statement. Essay. Tegal : Faculty of Economics and Business. Pancasakti University Tegal 2018. This study aims to obtain empirical evidence and to analyze the effect of financial stability, financial targets, level of performance, asset turnover ratio, audit committee's financial expertise, and profitbility to fraudulent financial statement which measured using fraud score model (F-Score). The data in this research uses secondary data which form the company's financial statement and annual report. The population in this study are all companies listed on Indonesia Stock Exchange in period 20142017. This study uses purposive sampling method to select sample from the population and obtained sample of 28 companies of consumer goods industries. The methode of data analysis is performed with classic assumption test, descriptive statistics analysis and hypothesis tested by multiple linear regression analysis with SPSS version 23. The results of this study shows that the financial targets and level of performance significantly to the fraudulent financial statement, however the financial stability, asset turnover ratio, audit committee’s financial expertise, and profitability is not significant to the fraudulent financial statement. Financial stability, financial targets, level of performance, asset turnover ratio, audited financial audit, and profitability simultaneously have a significant effect on fraud financial statements.

Pengaruh Struktur Aktiva, Profitabilitas, Pertumbuhan Perusahaan dan Kebijakan Dividen terhadap Kebijakan Hutang Dicky Afdi Prayogi; Budi Susetyo; Subekti
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 8 No 1 (2016): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (645.59 KB)

Influence of Asset Structure, Profitability, Corporate Growth and Dividend Policy on Debt Policy of basic and chemical industry manufacturing companies listed on Indonesia Stock Exchange. This study aims to determine the effect of Asset Structure, Profitability, Corporate Growth and Dividend Policy simultaneously and partially to the Debt Policy of manufacturing companies of the basic and chemical industry sectors listed on the Indonesia Stock Exchange. Data method used in this research is using purposive sampling by using criterion. Where data collection is processed using predetermined criteria. Based on the results of research: Simultaneously the asset structure, profitability, corporate growth and dividend policy together have a significant effect on debt policy. While partially Asset Structure has no effect on Debt Policy. Profitability has a negative and significant effect on the Company's Debt Policy. The Company's growth has no effect on the Company's Debt Policy. Dividend Policy has no effect on Company Debt Policy.

Pengaruh Profitabilitas, Keputusan Investasi, Kebijakan Dividen dan Kebijakan Hutang terhadap Nilai Perusahaan Dedi Bangun Setiono; Budi Susetyo; Abdulloh Mubarok
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 9 No 1 (2017): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2083.809 KB)

This study aims to examine the effect of profitability, investment decisions, dividend policy and debt policy to corporate values simultaneously and partially. The population of this study is a manufacturing company of the consumer goods industry sector listed on the Indonesia Stock Exchange. Sampling method used is purposive sampling method. Samples were collected from 8 manufacturing companies of the consumer goods industry sector listed on the Indonesia Stock Exchange during the period 2011-2015. Data collection method in this research is documentation. While the data analysis method used is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, F test, t test and coefficient of determination test. Based on the results of multiple regression analysis shows that profitability, investment decisions, dividend policy and debt policy have a significant effect on corporate value with a significance value of 0.000. Profitability significantly partially affect the value of the company with a significance value of 0.000. Investment Decision significantly influence partially to company value with its significan value of 0.000. The dividend policy has no significant effect partially on the value of the company with its significant value of 0.660 and the debt policy has a significant effect partially on the value of the firm with its significance value of 0.001

IAI Goes to School: Edukasi dan Pelatihan Literasi Akuntansi bagi Siswa SMA Negeri 1 Brebes Budi Susetyo; Juli Riyanto Tri Wijaya; Aminul Fajri; Irwan Prasetyo; Yuniarti Herwinarni
ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2025): ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat
Publisher : UPT Publikasi dan Penerbitan Universitas San Pedro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59632/abdiunisap.v3i2.536

Kegiatan pengabdian masyarakat IAI Goes to School di SMA Negeri 1 Brebes dilaksanakan untuk meningkatkan literasi akuntansi dan pemahaman siswa mengenai profesi akuntansi di era digital. Program ini dilatarbelakangi oleh rendahnya pemahaman siswa terhadap ruang lingkup akuntansi, keterbatasan informasi prospek karier bidang akuntansi, serta minimnya literasi keuangan dasar pada pelajar SMA. Kegiatan dilakukan selama satu hari melalui ceramah, diskusi interaktif, dan tanya jawab di ruang kelas, dengan satu instruktur pada setiap kelas untuk memastikan proses belajar berjalan efektif. Materi meliputi pengenalan profesi akuntansi di era digital serta literasi keuangan dasar yang relevan dengan kehidupan sehari-hari. Capaian kegiatan diukur melalui (1) peningkatan skor pemahaman siswa berdasarkan pretest–posttest/kuesioner pemahaman, (2) tingkat partisipasi siswa selama diskusi (jumlah pertanyaan dan keterlibatan), dan (3) umpan balik kepuasan peserta terhadap materi dan metode. Hasil kegiatan menunjukkan peningkatan pemahaman siswa terkait peran profesi akuntansi, pemanfaatan teknologi dalam praktik akuntansi, serta pentingnya pengelolaan keuangan pribadi secara bijak. Partisipasi aktif siswa terlihat dari keterlibatan dalam diskusi dan kemampuan mengaitkan materi dengan konteks kehidupan nyata. Secara keseluruhan, program ini mencapai tujuan pengabdian dan memperkuat wawasan siswa mengenai akuntansi dan literasi keuangan, serta menjadi dasar untuk pengembangan kegiatan serupa secara berkelanjutan di sekolah lain.

Peningkatan Kompetensi Diri untuk Kesiapan Memasuki Dunia Kerja dalam Persaingan Global bagi Lulusan SMA NU 1 Suradadi Sari Wiyanti; Faiz Irsyad Prasetyo; Yustia Hapsari; Yuni Utami; Sri Murdiati; Yuniarti Herwinarni; Budi Susetyo; Muhammad Siddik Erdi Wicaksana; Baihaqi Fanani
JURIBMAS : Jurnal Hasil Pengabdian Masyarakat Vol 5 No 1 (2026): Juli 2026
Publisher : LKP KARYA PRIMA KURSUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62712/juribmas.v5i1.1356

SMA NU 1 Suradadi berlokasi di Jl. Raya Suradadi Km. 17 Kabupaten Tegal, Propinsi Jawa Tengah berada di pesisir pantai utara wilayah kabupaten Tegal. Masyarakat disekitar SMA NU 1 Suradadi memiliki tingkat pendidikan masih tergolong rendah, hal ini disebabkan masih kurangnya kesadaran untuk menempuh pendidikan sampai SMA. Tim pengabdian masyarakat dari Fakultas Ekonomi dan Bisnis Universitas Panxcasakti Tegal bekerja sama dengan LPK Saka Dharma Bangsa melakukan analisis lingkungan terhadap rendahnya siswa untuk melanjutkan pendidikan ke sekolah menengah atas (SMA). Tujuan kegiatan PKM ini adalah membuka wawasan lulusan SMA NU 1 Suradadi menuju dunia kerja, dengan peningkatan kompetensi diri tidak lagi menjadi opsi tambahan, melainkan sebuah keharusan taktis agar mereka mampu bersaing secara sehat di kancah nasional maupun global. Fenomena ini disebabkan kurang keberminatan orang tua maupun siswa untuk mendaftar ke SMA, dan lebih tertarik ke sekolah menengah kejuruan (SMK) yang membekali ketrampilan bagi siswa. Metode pelaksanaan dimulai tahap persiapan survei awal dan wawancara, koordinasi mitra, sosialisasi dan edukasi dan pelaksanaan.Hasil pembahasan : penyampaian materi untuk membuka wawasan bagi siswa dalam mengabil keputusan pilihan lanjut kuliah atau bekerja. Penyampaian materi tentang kompetensi yang harus dimiliki pencari kerja lulusan SMA berupa hard skill dan soft skill sebagai kompetensi dasar untuk bekerja di industri. Penyampaian materi dalam mengenali bakat dan minat untuk menentukan pekerjaan dimasa depan. Kegiatan mengisi web talent mapping untuk mengetahui bakat siswa dan pekerjaan yang sesuai dimasa depan

PENGARUH GREEN ACCOUNTING, LEVERAGE, DAN INVESTMENT OPPORTUNITY SET TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2021-2024) Balqis Maharani; Dien Noviany Rahmatika; Budi Susetyo
MANAJEMEN DEWANTARA Vol 9 No 3 (2025): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/md.v9i3.21775

Penelitian ini bertujuan untuk mengkaji pengaruh green accounting, leverage, dan investment opportunity set terhadap nilai perusahaan dengan good corporate governance sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2024. Data yang digunakan adalah data sekunder dari laporan keuangan perusahaan manufaktur. Metode analisis menggunakan regresi linear berganda dengan uji asumsi klasik untuk memastikan keabsahan model. Hasil penelitian menunjukkan bahwa green accounting, leverage, dan investment opportunity set secara signifikan mempengaruhi nilai perusahaan. Selain itu, good corporate governance berperan sebagai variabel moderasi yang memperkuat hubungan tersebut. Temuan ini mengindikasikan pentingnya penerapan prinsip keberlanjutan dan tata kelola perusahaan yang baik guna meningkatkan nilai perusahaan dan kepercayaan investor

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