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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Akuntansi Krida Wacana Jurnal ULTIMA Accounting Jurnal Akuntansi Jurnal Bina Manajemen Jurnal Bina Akuntansi Jurnal Paradigma Akuntansi Indonesian Journal of Innovation Studies Jurnal Manajemen dan Bisnis Jurnal Abdi Mandala Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Cerdika: Jurnal Ilmiah Indonesia Eduvest - Journal of Universal Studies Sinergi: Jurnal Pengabdian Kepada Masyarakat International Journal of Application on Economics and Business Law and Economics JER Jurnal Serina Abdimas
Henryanto Wijaya
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences

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The Effect of Sustainability Reporting, Corporate Social Responsibility, Profitability on Firm Value in the Consumer Non-Cyclicals Sector Listed on the Indonesia Stock Exchange in 2021-2023 Mitzy, Sheryl Esfandian Mitzy; Wijaya, Henryanto
Jurnal Economic Resource Vol. 8 No. 1 (2025): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i1.1549

Abstract

This study aims to evaluate the impact of Sustainability Reporting, Corporate Social Responsibility (CSR), and the level of profitability on firm value in the consumer non-cyclicals subsector listed on the Indonesia Stock Exchange during the period 2021 to 2023. To measure profitability, this study uses the Return on Equity (ROE) indicator. The methodology applied is quantitative with a multiple linear regression analysis approach as the main analysis tool. Based on the results obtained, Sustainability Reporting and CSR are proven to have no significant influence on firm value. In contrast, ROE shows a significant positive effect, indicating that companies with a high level of profitability tend to have better company value. This finding underscores that financial performance, particularly profitability, plays a more dominant role in shaping firm value than sustainability reporting or social activities."
Analisis Aparat Pengawasan Intern Pemerintah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Se- Indonesia andi ramadhan, Syahrul; Wijaya, Henryanto
Jurnal Liabilitas Vol 10 No 2 (2025): Volume 10 No.2, Agustus 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v10i2.494

Abstract

This study aims to test and analyze the role of government internal supervisory apparatus (APIP) on the quality of financial reports of regency and city local government throughout Indonesia, especially the effect of APIP capability, SPIP maturity and the follow-up on audit recommendations on the quality of local government financial reports (LKPD). This research was conducted at regency and city local governments throughout Indonesia, using data from 2018-2021. The data analysis method used Partial Least Square (PLS) with the help of WarpPLS software. The results of this study indicate that partially APIP capability, SPIP Maturity and the follow-up on audit recommendations have a positive effect on the quality of regency and city local government financial reports and simultaneously APIP capability, SPIP Maturity and the follow-up on audit recommendations also have a positive effect on the quality of local government financial reports.
CAN ESG FACTORS, AGE DIVERSITY AND LEVERAGE EFFECT THE FINANCIAL PERFORMANCE OF INDONESIA ENERGY COMPANIES Oktasya, Puput; Wijaya, Henryanto
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.6152

Abstract

Studi ini dilakukan untuk menelaah sejauh mana faktor-faktor seperti Enviromental Disclosure (ENVD), Social Disclosure (SOCD), Governance Disclosure (GOVD), Board Age Diversity (BAD), serta Debt to Asset Ratio (DAR) berpengaruh pada performa keuangan perusahaan energi di Indonesia. Objek penelitian mencakup perusahaan-perusahaan energi yang listing Bursa Efek Indonesia (BEI) dalam kurun waktu 2021 sampai 2023, dengan total 84 observasi dijadikan sebagai sampel. Metode yang dipakai yaitu pendekatan kuantitatif melalui analisis regresi linear berganda yang diolah melalui perangkat lunak SPSS. Hasilnya memperlihatkan bahwasanya secara kolektif, seluruh variabel independen berpengaruh pada performa keuangan perusahaan. Namun, bila dianalisis secara terpisah, hanya variabel rasio utang terhadap aset (DAR) yang memberikan dampak signifikan terhadap kinerja keuangan. Melalui hasil analisis bisa ditarik kesimpulan bahwasanya, meskipun tingkat pengungkapan sudah cukup baik, namun tampaknya investor kurang menganggap hal ini penting dalam keuntungan jangka pendek, sehingga perusahaan belum mendapatkan sinyal positif yang dapat meningkatkan kinerja keuangan.
Pengaruh Struktur Aktiva, Profitabilitas, Dan Risiko Bisnis Terhadap Struktur Modal Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2012-2014 Adrianto, Reinard; Bangun, Nurainun; Wijaya, Henryanto
Ultimaccounting Jurnal Ilmu Akuntansi Vol 9 No 1 (2017): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v9i1.587

Abstract

The purpose of this research is to get empirical provement about the influence of asset structure, profitability, and business risk to capital structure in manufacture sector companies listed on the Stock Exchange in 2012-2014.This research obtainted data from financial statements of manufacture sector ompanies. Sample used in this research are 48 companies or 144 sample data, meanwhile there are 14 companies or 42 sample data as outliers, so eventually this research only used 34 companies or 102 sample data. Statistical method to test the hypothesis is multiple linear regression model helped with SPSS v.21 for windows program. Output of this research shows that: (1) Asset structure has insignificant influences to capital structure, means that asset structure has no influence to company capital policy, (2) Profitability has significant influence to capital structure, means that profitability will determine company policy in manage its capital, and (3) Business risk has significant influence to capital structure, means that higher the risk of business then higher the capital spending by company. Keywords: Asset Structure, Business Risk, Capital Structure, Profitability
THE FACTORS EFFECTING FIRM VALUE EVIDENCE FROM INDONESIA Supriliana, Ni Gusti Ayu Komang Tri; Wijaya, Henryanto
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1350-1355

Abstract

This study aims to measure the simultaneous and partial impact of Earnings Quality, Tangible Assets, and Leverage on Firm Value in real estate and property companies based on the Indonesia Stock Exchange (IDX) 2021-2023 as a limitation field. This study uses a data processing method with the EViews version 12 application. This study employs secondary data, with a sample of 26 companies selected using the purposive sampling method. The results show that Earnings Quality has an insignificant impact on Firm Value, Meanwhile, Tangible Assets and Leverage have a positive but insignificant impact on Firm Value. So, it can be concluded that tangible asset and leverage are accepted and earnings quality is rejected.
THE FACTORS EFFECTING FIRM PERFORMANCE EVIDENCE FROM INDONESIA Mishael, Audi; Wijaya, Henryanto
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1458-1465

Abstract

This study aims to validate and quantify the simultaneous and partial effects of Intellectual Capital, Firm Size Liquidity, on Financial Performance in real estate and property companies, based on the Indonesia Stock Exchange (IDX) 2021-2023 as a limitation field. This study uses a data processing method with the EViews version 12 application. This research determined 120 observational data that were taken using purposive sampling method with a total of 40 companies. The data used in this research is secondary data, collected through a literature review. The results show that Intellectual capital and Liquidity has a negligible impact on the Financial Performance, while firm size has a positive and substantial impact on the Financial Performance. Therefore, it can be inferred that Firm Size are accepted and Intellectual Capital and Liquidity is rejected.
PENERAPAN METODE JOB ORDER COSTING KHUSUS PERUSAHAAN JASA PADA PT. ACE SOLUSINDO Wijaya, Henryanto; Gunawan, Felicia; Kho, Christian; Wahyono, Agus
JURNAL SINERGI Vol. 5 No. 2 (2023): SINERGI
Publisher : FT-USNI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59134/sinergi.v5i2.599

Abstract

Tujuan serta target khusus yang ingin dicapai dari kegiatan pengabdian kepada masyarakat (PKM) ini adalah meningkatkan manajemen keuangan PT. ACE Solusindo melalui penerapan job order costing khusus perusahaan jasa. Namun, mitra belum menerapkan metode ini dalam pencatatan keuangannya sehingga membuat mitra kesulitan dalam menentukan harga jual yang sesuai. Mitra menawarkan banyak layanan untuk pelanggannya sehingga penerapan job order costing untuk perusahaan jasa dalam pencatatan keuangannya sangat penting agar perusahaan dapat melacak biaya yang dikeluarkan secara spesifik, meningkatkan efisiensi operasional serta mengoptimalkan keuntungan mereka. Untuk itu, Tim Pelaksana PKM memberikan solusi kepada mitra dengan cara memberikan pelatihan dan sosialisasi kepada karyawan mitra bagian Finance dan Accounting mengenai penerapan metode job order costing. Metode pelaksanaan dari PKM ini adalah melakukan survey dan rapat bersama mitra menggunakan Focus Group Discussion (FGD), lalu melaksanakan sosialisasi dan pelatihan untuk karyawan mitra bagian Accounting dan Finance mengenai penerapan job order costing khusus perusahaan jasa. Setelah itu, akan dilakukan evaluasi, feedback, serta pembuatan laporan akhir mengenai kegiatan PKM yang sudah dilakukan. Saat ini, kami menilai bahwa mitra sudah mampu menerapkan metode job order costing dalam pencatatan keuangannya karena bertambahnya pengetahuan serta keterampilan sumber daya manusia yang mitra miliki mengenai materi tersebut. Kegiatan ini direncanakan akan mulai dari bulan Juli 2023 sampai dengan bulan Desember 2023.
PENGENALAN AKUNTANSI PEMERINTAHAN PADA AKUNTANSI SMK STRADA 1 Wijaya, Henryanto; Aurelia, Ophilia; ., Yola; Wahyono, Agus
JURNAL SINERGI Vol. 5 No. 2 (2023): SINERGI
Publisher : FT-USNI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59134/sinergi.v5i2.600

Abstract

Tujuan dan target khusus yang ingin dicapai dari kegiatan pengabdian kepada masyarakat (PKM) ini adalah siswa/siswi SMK Strada 1 mengenal dan memiliki pemahaman yang baik tentang akuntansi pemerintahan. Pemahaman tentang akuntansi pemerintahan dapat meningkatkan pola pikir kritis dan cerdas dalam berpendapat tentang sistem pengelolaan keuangan pemerintahan, serta meningkatkan daya saing individu dalam dunia kerja. Akuntansi pemerintahan merupakan salah satu ilmu yang sangat bermanfaat untuk meningkatkan pemahaman orang yang berada di dunia akuntansi untuk benar-benar memahami cara kerja akuntansi pemerintahan. Namun karena siswa/siswi SMK Strada 1 belum benar-benar kenal dan paham tentang akuntansi pemerintahan, maka diperlukan penyuluhan untuk memperkenalkan akuntansi pemerintahan kepada siswa/siswi SMK Strada 1. Untuk itu, Tim Pelaksana PKM dari Program Studi S1 Akuntansi Universitas Tarumanagara memberikan solusi kepada mitra dengan cara melaksanakan penyuluhan untuk memperkenalkan akuntansi pemerintahan kepada siswa/siswi SMK Strada 1. Metode pelaksanaan PKM ini adalah dengan melakukan analisis terhadap kebutuhan materi yang diperlukan untuk memahami akuntansi pemerintahan di tingkat SMK, melakukan penyuluhan dan diskusi, melakukan evaluasi dan feedback, serta penyusunan laporan akhir. Tim PKM juga akan melaksanakan forum group discussion (FGD) untuk membahas dan menyusun materi yang digunakan untuk penyuluhan di SMK Strada 1. Setelah melakukan penyuluhan mengenai akuntansi pemerintahan sesuai Standar Akuntansi Pemerintahan yang berlaku, kami menilai bahwa siswa/siswi mitra sudah memiliki pemahaman yang cukup baik tentang akuntansi pemerintahan. Kegiatan ini direncanakan akan mulai dari bulan Juli 2023 sampai dengan bulan Desember 2023.
FACTORS AFFECTING FIRM VALUE THROUGH CAPITAL STRUCTURE AS A MEDIATION VARIABLE Huanency, Amelia; Wijaya, Henryanto
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.123-138

Abstract

This study aimed to determine the effect of profitability, liquidity, firm size and asset structure on firm value with capital structure as mediating variable in manufacturing companies listed on Indonesia Stock Exchange in the year of 2018-2020. 72 manufacturing companies were taken as the samples and the data was taken by purposive sampling method. Then, the data was analyzed by using the Partial Least Square method with the SmartPLS 3.3.3 application. The results showed that profitability, liquidity, firm size, and asset structure have a positive and significant effect on firm value. Meanwhile, profitability, liquidity and asset structure have a negative and insignificant effect on capital structure. Then, firm size has a positive and insignificant effect on capital structure. Moreover, capital structure cannot mediate the effect of profitability, liquidity, firm size, and asset structure on firm value.
THE IMPACT OF CAR, CREDIT RISK, ROA, LDR, AND OWNERSHIP STRUCTURE TOWARDS FINANCIAL DISTRESS Margaretha, Jennifer; Wijaya, Henryanto
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.521-531

Abstract

This study aims to determine the effect of Capital Adequacy Ratio (CAR), Credit Risk, Return on Assets (ROA), Loan-to-Deposit Ratio (LDR), Institutional Ownership and Managerial Ownership on Financial Distress in the conventional commercial banking sector listed on the Indonesia Stock Exchange (IDX) during the 2018-2020. This study used 15 conventional commercial banks as samples, which were then analyzed with multiple linear regression analysis techniques and panel data models. The results of this study show that CAR, ROA, and LDR have a positive and significant effect on Financial Distress; Credit Risk and Institutional Ownership have a negative and insignificant effect on Financial Distress; and Managerial Ownership has a positive and insignificant effect on Financial Distress. Other results, namely CAR, Credit Risk, ROA, LDR, Institutional Ownership, and Managerial Ownership simultaneously have a significant influence on Financial Distress.
Co-Authors ., Yola Adrianto, Reinard Agus Wahyono Anantha, Tegar Galang andi ramadhan, Syahrul Andy Andy Anthony Anthony Aurelia, Ophilia Cahyaningtyas, Retno Carunia Mulya Firdausy, Carunia Mulya Clessia Caroline Reonaldi Dra. Nurainun M.M.,Ak Bangun Eric, Eric Fabian, Christopher Fanny Magdalena Febrianty, Levina Felicia Gunawan Ferly, Wiliam Goritman, Erryka Hadi Cahyadi Halim, Danastia Vefiani Heni Pujiastuti Honggono, Jessica Louie Huanency, Amelia Imamta, Zullivien Indra Widjaja Jessica Jessica Wijaya Karen Widjaja Kho, Christian Mardiana, Annisa Margaretha, Jennifer Marshella, Marshella Mayerson, Evan Michael Michael Micheal Michella, Aurellia Michellin, Ivana Mishael, Audi Mitzy, Sheryl Esfandian Mitzy Morgan, Christopher Elihu Billy Oktasya, Puput Rennath, Monica Sharon Salim, Susanto Sanjaya, Ivan Sari, Liana Pratama Sauliam Budianto Selvia Selvia Putri Patricia Setiawan, Nathalie Arlim Sheila Elita Nanang Sila, Emmanuel Constantinus Supriliana, Ni Gusti Ayu Komang Tri Tahawa, Taufik Hidayat B Tanujaya, Martin Tiaras, Irvan Tommy Setiawan Ruslim, Tommy Setiawan uta, Louis Vincent Winaldo Wahyono, Agus