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All Journal Jurnal Abdi Insani Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Airlangga Journal of Innovation Management Ekonam : Ekonomi, Akuntansi dan Manajemen Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Journal of Artificial Intelligence and Digital Business Journal of Accounting Inaba Inaba of Community Services Journal
Tjipto Sajekti
Program Studi Akuntansi Dan Manajemen Universitas Indonesia Membangun
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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PENGARUH TAX RETENTION RATE (TRR), BOOK TAX DIFFERENCES (BTD) DAN EFFECTIVE TAX RATE (ETR) TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019 Yoyo Sudaryo; Dyah Purnamasari; Nunung Ayu Sofiati; Astrin Kusumawardani; Tjipto Sajekti
Ekonam: Jurnal Ekonomi, Akuntansi & Manajemen Vol 2 No 2 (2020): Agustus 2020
Publisher : Universitas Insan Cendekia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (625.459 KB) | DOI: 10.37577/ekonam.v2i2.289

Abstract

ABSTRACT; One of the measurement of company performance is financial performance. Financial performance is a formal effort that has been made by a company that can measure the company's success in generating profits. Profit is the simplest measure to assess a company's financial performance. Financial performance will also provide an overview of the efficiency of the use of funds regarding the results of obtaining profits, which can be seen after comparing net income after tax. Taxes are costs that must be incurred by the company. Therefore, companies through management always strive to minimize taxes and this effort is often referred to as tax planning. This study aims to examine the effect of tax retention rate (TRR), book tax differences (BTD) and effective tax rate (ETR) on financial performance by using a proxy measure of Net Profit Margin (NPM). The method used in this research is descriptive verification with a quantitative approach. The data used is secondary data, data collection is done through documentation and literature research on property and real estate companies listed on the Indonesia Stock Exchange in 2012-2016 with a population of 46 companies. The number of samples in this study were 18 companies which were determined using purposive sampling. Data analysis to answer the problem formulation used: descriptive analysis, inferential statistics, classical assumption test, multiple linear regression test, correlation coefficient test, determination coefficient test, and hypothesis testing using partial test (t test) and simultaneous test (f test). Data processing using the SPSS application. Based on the results of the research on the t test, it was found that TRR had a positive effect on financial performance where the tcount value of 2.773 was greater than the t table of 1.987. BTD has a positive effect on financial performance where the tcount value of 3.784 is greater than the t table of 1.987.ETR has a positive effect on financial performance where the tcount of 2.627 is greater than the t table of 1.987. Based on the results of the research on the f test, it was found that TRR, BTD, ETR had a significant effect on financial performance where Fcount was greater than 6.770 was greater than F table 3.10. Keywords: Tax Retention Rate, Book Tax Differences, Effective Tax Rate, Financial Performance
PENGOLAHAN DAGING AYAM FROZEN SEBAGAI PENINGKATAN PEMASARAN AYAM POTONG Tjipto Sajekti; Dedi Supiyadi; Arie Hendra Saputro
Jurnal Abdi Insani Vol 9 No 2 (2022): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v9i2.591

Abstract

The problem that occurs is that there are many unsold chicken stocks and are sold at low prices. The solution to this problem is to provide product differentiation in the form of frozen food products with product innovations that have been cooked ready to serve with the addition of instant spices such as chili sauce and others. This Community Service (PKM) aims to assist, provide training and provide guidance to UKM Ayam Sapi.Com in increasing production and marketing capacity on a national scale. With mentoring and training for partners, it is hoped that the conditions for partners can survive and further develop their business businesses. The methods achieved to overcome the problems faced by AyamSapi.com as partners are as follows: 1) Processing of chicken meat with frozen food technology, 2) making simple financial reports. Business development requires product innovation as a new variant. Innovation helps partners survive and develop products. The results of the activities that can be generated from this service activity are partners can innovate in making frozen food products. The existence of product innovation will help partners to survive the crisis and the covid 19 pandemic. Frozen food is a form of product innovation to be able to provide added value and reduce rotting raw materials, so that raw chicken pieces are not wasted. The result of other activities is that partners can compile financial reports according to financial accounting standards, assist partners in tracking and directly monitoring the income and expenses that have been made by partners. With frozen food, it is one of the products that can increase the selling value of partners so that partners avoid losses.
Training And Mentoring Of The Creative Women’s Group Tanginas To Develop Innovative Bamboo Shoot-Based Products In Cimareme Village, West Bandung Regency Nurillah, Dewi Fitriani; Wanda, Syalwa Nazhifah Aulya; Auliya, Nisa; Ridwan, Ridwan; Herlinawati, Erna; Syarif, Devyanthi; Sajekti, Tjipto
Inaba of Community Services Journal Vol. 3 No. 2 (2024): Volume 3 No. 2, December 2024
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/inacos.v3i2.385

Abstract

Community empowerment through the utilization of local potential is the focus of the community service program. This program aims to empower the Creative Women's Group Tanginas in Cimareme Village, West Bandung Regency, by optimizing bamboo shoots as raw materials for innovative products. Various training and mentoring are carried out to improve digital marketing skills, standard operating procedures, and financial reporting. Evaluation using pre-tests and post-tests showed a significant increase in participants' knowledge and skills, especially in utilizing digital platforms such as websites for branding and sales. This program has succeeded in increasing production capacity, standardizing product quality, and expanding market reach, thus contributing to the sustainability of the local economy
Factors Affecting Stock Prices Using Moderation Variables in Coal Subsector Companies Listed on The Indonesian Stock Exchange 2015 - 2022 Lestari, Dinda; Syarif , Devyanthi; Febriyanti, Diah; Sajekti, Tjipto; Sugiantoro, Dwi
Journal of Accounting Inaba Vol. 3 No. 1 (2024): Volume 3 Number 1, June 2024
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v3i01.297

Abstract

The moderating variable in this study is firm size. The study aims to determine the effects of net profit margin, debt-to-debt equity ratio, and total asset turnover on stock prices. This study falls under the category of quantitative research and employs a descriptive and verification technique. Secondary data were used; the procedures for gathering the data were provided by documentation and a review of the literature. In the sampling process, purposeful sampling is employed. The data analysis techniques used in this study included modified regression analysis (MRA), coefficient of determination analysis, product-moment correlation coefficient analysis, multiple regression analysis, and the classical assumption test. According to the results of the simultaneous test (F test), the debt-to-equity ratio, net profit margin, and total asset turnover all influence stock prices concurrently. The correlation criterion table shows that the correlation score is between 41% and 60%, which indicates a moderate connection. This indicates that, beyond the variables analysed, there exist additional factors that have the potential to increase the share prices of mining companies in the coal subsector on the Indonesia Stock Exchange between 2015 and 2022. 
Enhancing MSMEs’ Innovation Capacity Based on the ISO 56002:2019: A Case Study of the XYZ Perfume Company in Yogyakarta Prasetiyo, Wildan Guretno; Mubarok, Dadan Abdul Aziz; Sofiati, Nunung Ayu; Ali, Mochammad Mukti; Sajekti, Tjipto
Airlangga Journal of Innovation Management Vol. 6 No. 1 (2025): Airlangga Journal of Innovation Management
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/ajim.v6i1.70962

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia's economy, contributing 60.5% to the Gross Domestic Product (GDP) in 2024. These facts underscore the importance of MSME development as a priority in the Asta Cita of the President of the Republic of Indonesia. However, alongside financial constraints, researchers contend that MSMEs face challenges in competitiveness due to a lack of innovation and creativity. To address this, a standard for innovation capacity needed and ISO 56002:2019 can serve it. Nevertheless, research in this field remains limited, highlighting the need for studies focused on enhancing innovation capacity based on ISO 56002:2019 for Indonesian MSMEs. This qualitative study employs semi-structured interviews with XYZ Perfume Company in Yogyakarta, an MSME actor. The assessment is based on eight factors from the development of ISO 56002:2019 by researchers: (1) Transformative Leadership; (2) Strategic Intention to Innovate; (3) Weight Management for Information; (4) Customer and Market Knowledge; (5) Strategic Technology Management; (6) Organizational Structure; (7) Project Management; and (8) Innovation Performance. The results indicate that XYZ Perfume Company's innovation capacity achieves a qualitatively good rating in Transformative Leadership, Weight Management for Innovation, Customer and Market Knowledge, and Project Management; a moderate rating in Strategic Intention to Innovate and Organizational Structure; and a below-average rating in Strategic Technology Management and Innovation Performance. Strategies for enhancing the innovation capacity of XYZ Perfume Company were formulated. These findings and the proposed strategies serve as a valuable foundation for MSMEs in developing new products.
Pengaruh Modal Krja, Persediaan dan Penjualan Terhadap Laba Bersih (Pada Perusahaan Semen yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2016-2024) Dapit, Dapit; Sjarif, Devyanthi; Sajekti, Tjipto
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 6 No. 2 (2025): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v6i2.2749

Abstract

This study aims to examine the influence of working capital, inventory, and sales on net profit in cement companies listed on the Indonesia Stock Exchange (IDX) during the 2016–2024 period. Employing a quantitative approach with associative descriptive analysis, this research uses secondary data sourced from financial reports. The classical assumption tests—normality, multicollinearity, heteroscedasticity, and autocorrelation—were conducted before performing multiple linear regression analysis. The results reveal that working capital and sales have a significant and positive effect on net profit, while inventory does not show a statistically significant influence. Simultaneously, all independent variables collectively have a significant impact on net profit. These findings emphasize the importance of efficient working capital management and sales performance in enhancing profitability. This study contributes to managerial decision-making by providing empirical evidence on financial factors that drive earnings performance in the cement industry
Pengaruh Literasi Keuangan, Gaya Hidup Hedonisme, Efikasi Diri Keuangan, Dan Pembayaran Fintech Terhadap Manajemen Keuangan Pribadi Pertiwi, Bunga Reina Putri; Syarif, Devyanthi; Sajekti, Tjipto
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 2 (2024): Artikel Periode Juli 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i2.4081

Abstract

Perkembangan digitalisasi telah mengubah cara bertransaksi masyarakat, dari pembayaran tunai menjadi pembayaran digital, yang membutuhkan kemampuan pengelolaan keuangan yang baik untuk menghindari konsumsi yang berlebihan. Penelitian ini bertujuan untuk menguji pengaruh literasi keuangan, gaya hidup hedonisme, efikasi diri keuangan, dan penggunaan fintech payment terhadap manajemen keuangan pribadi mahasiswa kelas karyawan di Gedung Universitas Indonesia. Metode: Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif dan verifikatif. Data dikumpulkan melalui kuesioner yang disebarkan kepada 74 mahasiswa dan dianalisis dengan menggunakan regresi linier berganda. Hasil: Literasi keuangan dan efikasi diri keuangan menunjukkan pengaruh yang signifikan dan positif terhadap manajemen keuangan pribadi, sedangkan gaya hidup hedonisme dan pembayaran fintech tidak memiliki pengaruh yang signifikan. Kesimpulan: Literasi keuangan dan efikasi diri keuangan berperan penting dalam meningkatkan kemampuan manajemen keuangan pribadi, sedangkan gaya hidup hedonisme dan fintech payment tidak menunjukkan pengaruh yang signifikan. Penelitian ini memberikan kontribusi teoritis dan praktis dalam memahami faktor-faktor yang mempengaruhi manajemen keuangan pribadi.
Pengaruh ROA, ROE, dan EPS Terhadap Harga Saham Pada Perusahaan Sektor Kesehatan Periode 2017-2024 Alfiyah, Dena Nur; Syarif, Devyanthi; Sajekti, Tjipto
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3780

Abstract

Studi yang dilaksanakan mempergunakan metode kuantitatif dengan pendekatan deskriptif dan verifikatif, dan menggunakan analisis regresi berganda, guna melakukan pengujian pengaruh Return On Asset (ROA), Return On Equity (ROE), dan Earning Per Share (EPS) pada harga saham perusahaan sektor kesehatan periode 2017-2024. Data yang dipergunakan berupa laporan keuangan tahunan perusahaan sektor kesehatan menjadi data sekunder. Dengan parsial, hasil uji mengindikasikan jika ROA dan ROE tidak berdampak signifikan pada harga saham perusahaan sektor kesehatan. Hal ini mengindikasikan jika kinerja profitabilitas perusahaan atas asset serta ekuitas belum berperan sebagai faktor utama yang memberikan pengaruh pada valuasi pasar sahamnya. Sedangkan, Earning Per Share menyebabkan dampak signifikan pada harga saham perusahaan sektor kesehatan, menjadi penanda jika selisih antara nilai buku dengan nilai pasar saham perusahaan merupakan indicator kuat pada penentuan harga saham. Di samping itu, secara bersamaan mempergunakan uji F menunjukkan hasil jika ketiga variable independen ROA, ROE, EPS dengan simultan mempunyai dampak signifikan pada pergerakan harga saham perusahaan sektor kesehatan periode 2017-2024. Hasil penelitian ini menegaskan pentingnya mengevaluasi indikator EPS pada analisis harga saham, walaupun faktor profitabilitas atas asset dan ekuitas masih harus di kembangkan guna memahami pengaruhnya. Kesimpulannya, studi yang dilaksanakan menyarankan supaya investor serta manajemen perusahaan lebih memberikan perhatian pada laba bersih per saham diperbandingkan kinerja operasional untuk menentukan keputusan investasi.
Pengaruh NPM, DER, dan CR Terhadap Pertumbuhan Laba Pada Perusahaan Sektor Property dan Real Estate Tahun 2017-2024 Nurillah, Dewi Fitriani; Sajekti, Tjipto; Syarif, Devyanthi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4099

Abstract

Studi ini mengkaji pengaruh Net Profit Margin (NPM), Debt to Equity Ratio (DER), dan Current Ratio (CR) terhadap pertumbuhan laba perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2017-2024. Penelitian menggunakan pendekatan kuantitatif dengan metode deskriptif dan verifikatif. Sampel dipilih secara purposive sampling sebanyak 7 perusahaan dari total populasi 92 perusahaan, berdasarkan kriteria kelengkapan laporan keuangan auditan dan kinerja laba tertentu. Analisis data dilakukan dengan regresi linier berganda menggunakan SPSS 26.0. Hasil uji parsial (uji t) menunjukkan bahwa hanya NPM yang berpengaruh signifikan dan positif terhadap pertumbuhan laba, karena t-hitung 2,301 > t-tabel 2,00665 dan sig. 0,025 < 0,05, sedangkan DER dan CR tidak berpengaruh signifikan. Secara simultan, uji F membuktikan bahwa ketiga variabel independen secara bersama-sama tidak berpengaruh signifikan terhadap pertumbuhan laba karena F-hitung 2,024 < F-tabel 2,783 dan sig. 0,122 > 0,05. Koefisien determinasi (R²) sebesar 10,43% mengindikasikan bahwa kontribusi gabungan NPM, DER, dan CR dalam menjelaskan variasi pertumbuhan laba tergolong rendah, sementara 89,57% sisanya dipengaruhi oleh faktor lain di luar model. Implikasi penelitian ini menekankan pentingnya fokus manajemen pada peningkatan profitabilitas operasional melalui NPM untuk mendorong pertumbuhan laba, sementara kebijakan leverage dan likuidasi dalam konteks industri ini memerlukan pertimbangan yang lebih kompleks karena tidak terbukti memberikan pengaruh langsung yang signifikan.
Co-Authors Alfarisi, Ade Salman Alfiyah, Dena Nur Arie Hendra Saputro Aris Setiyani, Aris Astrin Kusumawardani Auliya, Nisa Dadan Abdul Aziz Mubarok Dadan Abdul Aziz Mubarok Dapit, Dapit Dyah Purnamasari Erna Herlinawati Febriyanti, Diah Lestari, Dinda Luntungan, Irving Ignatius Paul Mukti Ali, Mochammad Nunung Ayu Sofiati (Efi) Nurillah, Dewi Fitriani Pertiwi, Bunga Reina Putri Prasetiyo, Wildan Guretno Ridwan Ridwan Salim, Hockey Sjarif, Devyanthi Sugiantoro, Dwi Sumawidjaya, Riyandi Nur Supiyadi, Dedi Syarif , Devyanthi Syarif, Devyanthi Vina Merliana Wanda, Syalwa Nazhifah Aulya Yoyo Sudaryo