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All Journal Jurnal Akuntansi dan Pajak Akuntabel : Jurnal Ekonomi dan Keuangan Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Journal of Economic, Bussines and Accounting (COSTING) AFRE Accounting Financial Review SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Ekonomi, Bisnis dan Manajemen Borobudur Accounting Review

Agni Astungkara

Fakultas Ekonomi Universitas Batik Islam Surakarta

Author-ID : 4121240

Agriculture, Biological Sciences & Forestry 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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Peran Pendidikan Kewirausahaan Dan Love Of Money Terhadap Intensi Berwirausaha Pada Mahasiswa Akuntansi Agni Astungkara; Rochmi Widayanti
Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020
Publisher : ITB AAS INDONESIA

The pattern of accounting education at the university level is often direct the student to fulfill positions at established companies or institutions. The competencies held by accounting graduates should also be directed to support a country's economy through its role in the field of entrepreneurship. It cannot be denied, entrepreneurship is one of the pillars of the country's economy. Therefore entrepreneurial behavior must always be encouraged, one of them through entrepreneurship education. This study will examine the role of entrepreneurship education and the Love of Money towards the intention to entrepreneurship in accounting students. The results showed that entrepreneurship education independently has not been able to encourage intentions for entrepreneurship, but students with high levels of Love of Money have an influence on entrepreneurial intentions. The sample in this study were 70 accounting students at one of the private university in Surakarta. Through this research the university is expected to be able to encourage accounting students to become entrepreneurs, as well as to package the patterns of activities to be more effective and efficient. Keywords: accounting student, entrepreneurship, love of money, entrepreneurship education, entrepreneurship intention, love of money.

DISEMINASI INVESTASI PASAR MODAL PADA MUDA MUDI DESA BAKALAN KABUPATEN SUKOHARJO Tien Kartika Kumala Dewi; Ramah Harnung Setiyawati; Silvia Dela Agusta; Agni Astungkara; Yuli Chomsatu
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 6, No 1 (2022): Maret
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v6i1.7258

ABSTRAKInvestasi saham adalah kegiatan penanaman modal berupa pembelian saham (surat berharga) perusahan. Kegiatan pengabdian ini bertujuan untuk menambah wawasan dan memberikan edukasi remaja karang taruna di desa Bakalan Polokarto Sukoharjo cara berinvestasi pasar modal melalui aplikasi Phitancro sekuritas. Hal ini disebabkan kurangnya pengetahuan dan pemahaman karang taruna di desa tersebut. Pengabdian ini juga memberikan deskripsi yang jelas bahwa edukasi dan pentingnya pelatihan investasi di pasar modal Indonesia di desa Bakalan Polokarto Sukoharjo. Metode yang digunakan adalah metode tutorial, metode tanya jawab, metode pendampingan, metode simulasi dan metode pendampingan. Hasil dari diseminasi ini adalah mengetahui dan memahami tentang investasi pasar modal, mendukun program BEI yaitu memperkenalkan investasi dan pasar modal agar dapat berinfestasi sejak dini dan menjadikan pengetahuan lebih bagi masyarakat khususnya pemuda pemudi desa bakalan untuk mengenal lebih jauh tentang investasi dan pasar modal. Kata kunci : investasi saham; pasar modal; pelatihan ABSTRACTStock investment is an investment activity in the form of buying shares (securities) of a company. This service activity aims to add insight and provide education for youth youth in the village of Bakalan Polokarto Sukoharjo how to invest in the capital market through the Phitancro securities application. This is due to the lack of knowledge and understanding of youth organizations in the village. This service also provides a clear description of the importance of education and training on investment in the Indonesian capital market in Bakalan Polokarto village, Sukoharjo. The method used is the tutorial method, the question and answer method, the mentoring method, the simulation method and the mentoring method. The results of this dissemination are knowing and understanding about capital market investment, supporting the IDX program, namely introducing investment and the capital market so that they can invest early and make more knowledge for the community, especially village youth, to get to know more about investment and the capital market. Keywords: capital market; stock investment; training

Faktor-faktor penentu nilai perusahaan pada industri barang konsumsi Siti Fadlilah Nur'aini; Riana Rachmawati Dewi; Agni Astungkara
INOVASI Vol 18, No 2 (2022)
Publisher : Faculty of Economics and Business Mulawarman University

Tujuan dari penelitian ini merupakan untuk menguji dan menganalisis pengaruh kebijakan dividen, ukuran perusahaan, struktur modal, profitabilitas dan struktur aset terhadap nilai perusahaan, dengan data yang adalah data kuantitatif dan datassekunder yang diperoleh dari laporan keuangan tahunan yang digunakan. Objek penelitian ini mencakup perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) selama 2016-2020. Ada 63 perusahaan yang terdaftar di Bursa Efek Indonesia pada perusahaan manufaktur sektor barang konsumsi. Penentuan sampel dilakukan dengan menggunakan metode purposive sampling sehingga dapat memperoleh sampel 17 perusahaan selama periode pengamatan 5 tahun. Teknik analisa data yang digunakan adalah analisis regresi linear berganda dengan menggunakan program SPSS versi 21. Berdasarkan hasil analisis penelitian dan analisis pengujian yang dilakukan, dapat disimpulkan bahwa ukuran perusahaan (UP), struktur modal (DER), profitabilitas (ROA), dan struktur aset (AS) berpengaruh terhadap nilai perusahaan (PBV), sedangkan kebijakan dividen (DPR) tidak berpengaruh terhadap nilai perusahaan (PBV).

Pengaruh Penerapan Good Corporate Governance dan Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan Safira Putri Cahyaningrum; Kartika Hendra Titisari; Agni Astungkara
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.1012

The purpose of this analysis is to investigate whether good corporate governance and corporate social responsibility have an influence on the financial performance of a Manufacturing company that are registered on the Indonesia Stock Exchange. This study provides an overview of the affect of corporate governance and corporate social responsibility on a corporation’s financial performance. And in this case, institutional assets, independent commissioners, and audit committees are used to assess corporate governance. Quantitive method with purposive sampling use in this study. A sampel of 37 manufacturing companies was obtained from the above sampling, with a total of 155 observations reported on the Indonesia Stock Exchange during 2017 until 2021. The multiple linear regression analysis system is used in this data analysis technique. The findings revealed that corporate governance as proxied through of institutional assets had no large influence on the financial performance. Futher findings revealed that corporate governance as proxied through the audit committee had no large influence on the financial performance of the company. Meanwhile, corporate governance as proxied through the independent board of commissioners has a large affect on a company’s financial performance. The fndings above also revealed that corporate social responsibility has a no discernible affect on the company’s financial performance.

The Influence of the Implementation of SIMDA Finance, Competence and Training on Employee Performance at the Surakarta DPRD Secretariat Irwanto Irwanto; Siti Nurlaela; Agni Astungkara
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 5 No 1 (2022): Article Research Volume 5 Number 1, Januari 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v5i1.673

Performance is the process of someone's behavior to create something that is the goal of his work. Performance can be affected by a number of factors, including the implementation of SIMDA finance, competence and training. This study aims to determine the effect of implementing SIMDA finance, competence and training on employee performance. This research is quantitative. The number of samples is 60 employees at the Surakarta DPRD Secretariat who were selected using saturated sampling. Multiple linear regression analysis was used as a data analysis technique. This research is indicated by the results of t arithmetic > t table (2,638 > 2.003) and sig. of 0.011 <0.05, meaning that it accepts H1, meaning that the implementation of financial SIMDA has an effect on employee performance. So that there is a significant influence between the implementation of financial SIMDA on the performance of the Surakarta DPRD secretariat employees, which is proven to be true. The results of the calculation of the value of t arithmetic > t table (5.259 > 2.003) and sig. of 0.000 <0.05, meaning that it accepts H2, namely competence has an effect on employee performance. So that there is a significant influence between competence on the performance of the Surakarta DPRD secretariat employees, which is proven to be true. The calculation value of t count > t table (3.517 > 2.003) and sig. of 0, < 0.05, it means accepting H3, that is, training has an effect on employee performance. So that there is a significant influence between competence on the performance of the Surakarta DPRD secretariat employees, which is proven to be true. The conclusion of this study is that the application of SIMDA finance, competence, and training has a significant positive effect on employee performance at the Surakarta DPRD secretariat.

The Influence of Regional Asset Management, HR Competence, and Utilization of Information Technology on the Quality of Financial Reports (Case Study at the Surakarta City Tourism Office) Heri Kusmariyanto; Kartika Hendra Titisari; Agni Astungkara
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 5 No 1 (2022): Article Research Volume 5 Number 1, Januari 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v5i1.675

The financial statements presented must have the quality of information as contained in the principles and applicable laws. To maintain the quality of financial reports, it is necessary to manage regional assets, human resource competencies, and use information technology. This study aims to determine the effect of regional asset management, human resource competence, and the use of information technology on the quality of financial reports. This research is quantitative. The population consists of 35 employees of the Surakarta City Tourism Office. The number of samples is 35 people with saturated sampling technique. The data analysis technique used multiple linear regression analysis. This research is indicated by the results of Result of t count > t table (3.327 > 2.040), sig. of 0.002 < 0.05, meaning that the management of regional assets affects the quality of financial reports at the Surakarta City Tourism Office. Hypothesis 1 is proven true. The result of t count > t table (2,453 > 2,040), sig. of 0.020 < 0.05, it means that H2 is accepted, meaning that human resource competence affects the quality of financial reports at the Surakarta City Tourism Office. Hypothesis 2 is proven true. The result of t count > t table (2,159 > 2,040), sig. of 0.039 < 0.05, meaning that the use of information technology affects the quality of financial reports at the Surakarta City Tourism Office. Hypothesis 3 is proven true.

Pengaruh Penyajian Laporan Keuangan, Aksesibilitas, dan Pengawasan Kualitas Laporan Keuangan terhadap Akuntabilitas Pengelolaan Keuangan Daerah : (Studi Pada DPRD Kota Surakarta) Asep Nanda Paramayana; Riana Rachmawati Dewi; Agni Astungkara
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1070

Government financial statements are intended to provide information useful for decision-making and represent the reporting entity's responsibility for entrusted resources. While financial reporting is required, access to and monitoring of financial reporting quality to enhance accountability in regional financial management. The purpose of this study was to determine the effect of the presentation of financial statements, accessibility, and supervision on the accountability of regional financial management of the Surakarta City DPRD. This research is quantitative. The population consists of 44 employee of the Surakarta City DPRD. The number of samples is 44 employee of the Surakarta City DPRD. The data analysis technique used multiple linear regression analysis. This research is indicated by the results of the presentation of financial statements that affect the accountability of regional financial management to the Surakarta City DPRD. Accessibility affects the accountability of regional financial management to the Surakarta City DPRD. Supervision of the quality of financial reports affects the accountability of regional financial management to the Surakarta City DPRD. The sample is only 44 employee of the Surakarta City DPRD. If the number of samples is increased, better results are likely to be obtained. The next researcher, can add the number of samples of other research objects.

Corporate Social Responbility, Corporate Governance, dan Corporate Risk Disclosure terhadap Nilai Perusahaan Putri Astuti; Yuli Chomsatu; Agni Astungkara
AFRE (Accounting and Financial Review) Vol 5, No 1 (2022): March
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v5i1.7072

Stocks with prices cause the value of the company to be high. Firm value is very important, because high firm value generates wealth, high shareholder prosperity and increases market confidence in the company's performance. The purpose of this study is to analyze the effect of corporate social responsibility, corporate governance (independent commissioners, institutional ownership, audit committee), and corporate risk disclosure on firm value. Sampling in this study used purposive sampling. The sample companies in this study are 10 companies that have met the sampling criteria. The analysis tool uses "multiple linear analysis". The research findings indicate that the independent commissioner and audit committee variables have an influence on firm value. While corporate social responsibility, institutional ownership, and corporate risk disclosure have no effect on firm value.DOI: https://doi.org/10.26905/afr.v5i1.7072

Pengaruh good corporate governance terhadap nilai perusahaan Afrido Adetya Yusef; Endang Masitoh; Agni Astungkara
AKUNTABEL Vol 18, No 3 (2021): September
Publisher : Faculty of Economics and Business Mulawarman University

Tujuan penelitian adalah Â menguji dan menganalisis pengaruh Good Corporate Governance terhadap Nilai Perusahaan. Jenis penelitian adalah kuantitatif, serta data sekunder yang digunakan dalam penelitian. Populasi penelitian merupakan perusahaan property dan real estate yang terdaftar di BEI dari tahun 2016 sampai 2019. Dalam penelitian ini Purposive samplingÂ digunakanÂ sebagai pengambilan sampel dan memiliki standar yang telah ditentukan, maka dipilih 16 perusahaan dengan sampel penelitian 60 N. Metode pengumpulan data dalam penelitian ini dicatat dengan melihat laporan keuangan dan juga laporan tahunan perusahaan. Teknik analisis data yang digunakan adalah regresi linier berganda dengan menggunakan SPSS versi 22. Terdapat empat hipotesis penelitian, yaitu: menguji pengaruh kepemilikan manajerial, kepemilikan institusional, komisaris independen serta komite audit terhadap nilai perusahaan. Hasil yang didapat selama penelitian, bahwa secara parsial kepemilikan manajerial dan komite audit mempengaruhi nilai perusahaan, sedangkan kepemilikan institusional dan komisaris independen tidak mempengaruhi nilai perusahaan. Hasil uji signifikansi simultan menunjukkan bahwa variabel bebas berpengaruh terhadap variabel terikat secara bersamaanÂ (pada waktu bersamaan).

Pengaruh profitabilitas, ukuran perusahaan, dan leverage terhadap tax avoidance Bima Danna Eka Saputra; Anita Wijayanti; Agni Astungkara
AKUNTABEL Vol 19, No 1 (2022): Maret
Publisher : Faculty of Economics and Business Mulawarman University

Tax avoidance adalah usaha untuk meringankan beban pajak tetapi dengan tidak melanggar undang-undang. Tujuan dari penelitian ini yaitu untuk menguji dan menganalisis pengaruh profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Tax Avoidance pada perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Populasi dari penelitian ini adalah perushaan pada perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2017-2020 secara berkesinambungan. Teknik pengambilan sampel dalam penelitian ini menggunakan metode Purposive Sampling dengan kriteria tertentu, jumlah sampel yang diperoleh sebanyak 34 perusahaan yang telah memenuhi kriteria pengambilan sampel sehingga diperoleh 136 sampel data. Teknik pengumpulan data yang digunakan adalah teknik dokumentasi yang menggunakan data sekunder yang bersumber dari laporan keuangan tahunan yang telah diterbitkan selama tahun pengamatan 2017-2020. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa variabel independen Profitabilitas, Ukuran Perusahaan, dan Leverage berpengaruh terhadap Tax Avoidance.

Co-Authors Afrido Adetya Yusef Anita Wijayanti Anita Wijayanti Annisa Amanatyas Wahyudi Annisah Naim F Asep Nanda Paramayana Bima Danna Eka Saputra Dian Vika Laurenshia Dimas Ilham Nur Rois Endang Masitoh Erika Rahmawati Heri Kusmariyanto Irwanto Irwanto Kartika Hendra Titisari Lustina Rima M Muhammad Efendi Mutiara Meidiana Poppy Septinawati Prima Wijaya Putri Astuti Ramah Harnung Setiyawati Riana Dewi Riana Rachmawati Dewi Riana Rachmawati Dewi Rochmi Widayanti Safira Putri Cahyaningrum Silvia Dela Agusta Sinta Purnama Sari Siti Fadlilah Nur'aini Siti Nurlaela Tasya Oktavia Ekawati Tien Kartika Kumala Dewi Yoga Surya Kusuma Yuli Chomsatu

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