Article Per Year (5 Year)
p-Index From 2021 - 2026
4.909
P-Index
This Author published in this journals
All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Akuntansi Krida Wacana Jurnal ULTIMA Accounting Jurnal Akuntansi Jurnal Bina Manajemen Jurnal Bina Akuntansi Journal of Economics and Business UBS Jurnal Paradigma Akuntansi Indonesian Journal of Innovation Studies Jurnal Manajemen dan Bisnis Jurnal Abdi Mandala Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Sinergi: Jurnal Pengabdian Kepada Masyarakat International Journal of Application on Economics and Business Law and Economics JER Jurnal Serina Abdimas
Henryanto Wijaya
Unknown Affiliation
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 Public Health Social Sciences

Published : 41 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 41 Documents
Search

 1   2   3   4   5 
PENGARUH LEVERAGE, LIKUIDITAS, PROFITABILITAS, KONSERVATISME, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA Mayerson, Evan; Wijaya, Henryanto
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31137

Abstract

The purpose of this research is to determine the effect of leverage, liquidity, profitability, conservatism, and firm size on earnings quality in family manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The total sample used is 37 family manufacturing companies. Data processing using computer-based program Eviews version 12. This study uses multiple linear regression analysis. The results of this study indicate that leverage has no effect on earnings quality. Liquidity has a positive and significant effect on earnings quality. Profitability has no effect on earnings quality. Conservatism has a positive and significant effect on earnings quality. Firm size has no effect on earnings quality. The implication in this study is that companies that have liquid assets in order to cover short-term debts owned by the company and the company must be conservative so that companies are more careful in recognizing profits and expenses in the company. To build trust between agents and shareholders.
PENGARUH LEVERAGE, LIKUIDITAS, PERTUMBUHAN, UMUR PERUSAHAAN, DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN Michella, Aurellia; Wijaya, Henryanto
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31422

Abstract

The purpose of this study is to determine the effect of leverage, liquidity, growth, firm age, and firm size on firm performance in family manufacturing companies listed on Indonesia Stock Exchange (IDX) during 2018-2020 period. This study used 48 data from family manufacturing companies which has been selected with purposive sampling method with the total of 144 data from the 2018-2020 period. Data is processed using computer-based program Eviews version 12. Multiple linear regression analysis is used in this study. The results of this study indicate that leverage has a positive and significant effect on firm performance. Liquidity has a positive and not significant effect on firm performance. Growth has a positive and significant effect on firm performance. Firm age has a positive and not significant effect on firm performance. Firm size has a positive and not significant effect on firm performance. The implication in this study is that companies need to observe the debt level that they have, good utilization of assets and expenses will increase the profit earned by the company and this will improve the company’s performance.
PENGARUH LIKUIDITAS, PROFITABILITAS, LEVERAGE TERHADAP NILAI PERUSAHAAN YANG DIMODERASI OLEH KEBIJAKAN DIVIDEN Halim, Danastia Vefiani; Wijaya, Henryanto
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32331

Abstract

This research aims to determine the effect of liquidity, profitability and leverage on firm value moderated by dividend policy by using a sample of 23 family manufacturing companies listed on the IDX in 2018-2020. The data processing of this research uses Eviews 12. The results of this study indicate that liquidity has a negative and insignificant effect on firm value; profitability has a positive and significant impact on firm value; leverage has a positive and insignificant effect on firm value; dividend policy has a positive and insignificant effect; dividend policy does not have a significant and negative effect on the relationship between the influence of liquidity on firm value; dividend policy does not have a significant and positive effect on the relationship between profitability and firm value; dividend policy has no significant and negative effect on the relationship between leverage and firm value.
PENGARUH PROFITABILITAS, STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Fabian, Christopher; Wijaya, Henryanto
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32374

Abstract

This study aims to analyze the effect of profitability, capital structure, firm size, and good corporate governance on firm value in 40 manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020 as a research sample where panel data regression analysis was carried out. The data processing in this study uses the EVIEWS 12 application. The results of this study indicate that profitability and firm size have a significant positive effect on firm value, while capital structure, board of commissioners and audit committees have no significant negative effect on firm value. The implication of this research is the need to pay attention to the ratios that affect firm value, so as to increase firm value.
PENCEGAHAN FRAUD PADA PT. ARTHA TRIMITRA EXPOTAMA Wijaya, Henryanto; Gunawan, Felicia; Wijaya, Jessica
Jurnal Serina Abdimas Vol 1 No 1 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i1.23915

Abstract

We found that there was an increase in profits at Partners Expo after the decline in the COVID-19 pandemic. The increase in PT Artha Trimitra Expotama's revenue is one of the things that has the potential to cause fraud to cause losses in the form of financial and non-financial losses in the future. There are many encouragements that make someone commit fraud such as pressure from the surrounding environment regarding economic conditions, opportunities to commit fraud, and rationalizations for bad actions. The solution to this problem is that companies must have an adequate internal control system to minimize and prevent fraud. Fraud detection cannot be done simply by looking at the evidence left behind, but companies must also see and identify uncertain signs because all fraud must be done secretly. PT Artha Trimitra Expotama must also carry out fraud detection as early as possible so that the potential for fraud can be immediately prevented and minimized. If fraud has occurred, the company can immediately follow up on it. Company executives, leaders, internal auditors, and other company stakeholders must be responsive when they find symptoms that lead to fraud. The solution offered is to conduct an FGD (Forum Group Discussion) together with the management of PT Artha Trimitra Expotama to identify and find the roots of existing problems and provide various alternatives for company management related to solving these problems. The output targets to be produced are FGD (Forum Group Discussion) narratives and fraud analysis for PT Artha Trimitra Expotama. This process is expected to help the company's internal parties to design strategies and then evaluate them, so that the company's performance can run more effectively and efficiently in the future. Kami menemukan kalau terjadi peningkatan profit pada Partners Expo setelah menurunnya pandemic COVID-19. Peningkatan pendapatan PT Artha Trimitra Expotama merupakan salah satu hal yang berpotensial memunculkan tindakan fraud sehingga menimbulkan kerugian berupa kerugian finansial dan non-finansial di masa yang akan datang. Ada banyak dorongan yang membuat seseorang melakukan kecurangan seperti adanya tekanan dari lingkungan sekitar mengenai kondisi ekonomi, adanya kesempatan untuk berbuat curang, dan rasionalisasi atas tindakan buruknya. Solusi dari permasalahan tersebut adalah perusahaan harus memiliki sistem pengendalian internal yang memadai untuk meminimalisir dan mencegah kecurangan. Pendeteksian fraud tidak bisa dilakukan hanya dengan melihat bukti yang ditinggalkan, melainkan perusahaan juga harus melihat dan mengidentifikasi tanda-tanda yang tidak pasti karena segala kecurangan pasti dilakukan sembunyi-sembunyi. PT Artha Trimitra Expotama ini juga harus melakukan deteksi fraud sedini mungkin supaya potensi terjadinya kecurangan dapat langsung dicegah dan diminimalisir. Apabila fraud sudah terjadi, perusahaan juga bisa langsung menindaklanjutinya. Para executive perusahaan, pimpinan, auditor internal, serta pemangku kepentingan perusahaan lainnya harus cepat tanggap ketika menemukan gejala yang mengarah pada terjadinya fraud. Solusi yang ditawarkan adalah melakukan FGD (Forum Group Discussion) bersama dengan manajemen PT Artha Trimitra Expotama untuk mengidentifikasi dan mencari akar masalah yang ada serta memberikan berbagai alternatif bagi pihak manajemen perusahaan terkait dengan penyelesaian atas masalah tersebut. Target luaran yang akan dihasilkan adalah narasi FGD (Forum Group Discussion) dan Analisis fraud bagi PT Artha Trimitra Expotama. Proses tersebut diharapkan dapat membantu pihak internal perusahaan untuk merancang strategi lalu mengevaluasinya, sehingga kinerja perusahaan dapat berjalan lebih efektif dan efisien di masa yang akan datang.
PENERAPAN PAJAK PENGHASILAN YAYASAN KEAGAMAAN PADA YAYASAN EKA DHARMA DAUN TERATAI EMAS Wijaya, Henryanto; Selvia Putri Patricia; Sheila Elita Nanang
Jurnal Serina Abdimas Vol 3 No 1 (2025): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v3i1.33828

Abstract

Yayasan Eka Dharma Daun Teratai Emas is a foundation that operates in the religious sector. Where there is still a lack of understanding of the tax aspects of religious foundations, this can lead to errors in income tax reporting. So in order to equip foundation administrators with tax insight, our PKM team from the Faculty of Economics and Business, Tarumanagara University will carry out outreach and training on the application of income tax for religious foundations. With this activity, it is hoped that religious foundations can carry out their tax obligations properly and correctly in accordance with the provisions of the applicable tax regulations. And you can also take advantage of tax incentives obtained by religious foundations. The solution we provide is to conduct an FGD (Forum Group Discussion) together with the foundation management to identify the problems in Yayasan Eka Dharma Daun Teratai. We found that socialization regarding the calculation of income tax on religious foundations is very necessary. Starting from explaining the taxation aspects of religious foundations, good recording or bookkeeping, preparing financial reports, and until calculating the income tax. Through these stages, it is hoped that we can produce good output by implementing the solutions offered. Not only the implementation of the above aspects, but supervision from the management of the foundation also needs to be carried out so that the implementation of the above can be carried out properly and correctly. Regular evaluation is also needed to increase the credibility of financial reports. So that in this way, Yayasan Eka Dharma Daun Teratai can report its income tax properly and be free from tax sanctions. ABSTRAK Yayasan Eka Dharma Daun Teratai Emas merupakan yayasan yang bergerak di bidang keagamaan. Dimana masih kurangnya pemahaman atas aspek perpajakan yayasan keagamaan dapat menimbulkan kesalahan dalam pelaporan pajak penghasilan. Sehingga dalam rangka memperlengkapi pengurus dengan wawasan perpajakan tersebut, tim PKM kami yang berasal dari Fakultas Ekonomi dan Bisnis Universitas Tarumanagara akan melaksanakan sosialisasi dan pelatihan penerapan pajak penghasilan bagi yayasan keagamaan. Dengan kegiatan ini diharapkan agar yayasan keagamaan dapat menjalankan kewajiban perpajakan dengan baik dan benar sesuai ketentuan peraturan perpajakan yang berlaku. Dan juga dapat memanfaatkan insentif perpajakan yang didapatkan oleh Yayasan keagamaan. Solusi yang kami berikan adalah dengan melakukan FGD (Forum Group Discussion) bersama dengan pengurus yayasan untuk mengidentifikasi permasalahan yang dialami. Kami menemukan bahwa sosialisasi mengenai perhitungan pajak penghasilan atas yayasan keagamaan sangat perlu untuk dilakukan. Dimulai dari penjelasan aspek perpajakan yayasan keagamaan, pencatatan atau pembukuan yang baik, pembuatan laporan keuangan, hingga perhitungan pajak penghasilan. Melalui tahapan tersebut diharapkan dapat menghasilkan output yang baik dengan menerapkan solusi yang ditawarkan. Tidak hanya penerapan aspek-aspek diatas, namun pengawasan dari pihak manajemen pengurus yayasan juga perlu dilakukan sehingga pelaksanaan hal diatas dapat dilakukan dengan baik dan benar. Evaluasi rutin juga diperlukan untuk meningkatkan kredibilitas laporan keuangan. Sehingga dengan demikian, Yayasan Eka Dharma Daun Teratai dapat melaporkan pajak penghasilannya dengan baik dan terbebas dari sanksi perpajakan.
PENGELOLAAN DANA DONASI VIHARA PADA VIHARA BUDHI DHARMA Wijaya, Henryanto; Clessia Caroline Reonaldi; Jessica
Jurnal Serina Abdimas Vol 3 No 1 (2025): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v3i1.33972

Abstract

Vihara Budhi Dharma is a place of worship for Buddhists. A lack of understanding regarding fund management in religious foundations can lead to disorder in fund management, which has the potential to result in losses. Therefore, to broaden the knowledge of the administrators, our PKM team from the Faculty of Economics and Business, Tarumanagara University will conduct socialization and training on fund management for religious foundations. Through this activity, it is hoped that the religious foundation can implement transparent, accountable fund management that complies with applicable accounting standards. Attention to financial record-keeping and the preparation of financial reports is crucial as it reflects the financial condition of the religious foundation. This is important for increasing donor trust and for carrying out both religious and social activities. The advancement of technology also serves as a tool for effective fund management. Skilled, competent, and quality Human Resources (HR) are also essential for the successful implementation of this initiative. The solution we provide is to conduct a Focus Group Discussion (FGD) together with the temple management to identify the problems in Vihara Budhi Dharma. Our team has found that socialization and training on how to manage temple donation funds are necessary. This socialization and training will also include accounting and finance training, financial planning stages, strategy implementation, human resources development, and technology utilization. It is hoped that through this series of processes, Vihara Budhi Dharma will be able to produce positive outcomes, manage its funds effectively, enhance donor trust, and ensure the financial sustainability of the temple in carrying out its religious and social programs. ABSTRAK Vihara Budhi Dharma merupakan tempat beribadah keagamaan bagi umat Buddha. Kurangnya pemahaman mengenai pengelolaan dana pada Yayasan keagamaan dapat menimbulkan ketidakteraturan dalam pengelolaan dana yang berpotensi mengakibatkan kerugian. Sehingga dalam rangka memperluas wawasan pengurus tersebut, tim PKM kami yang berasal dari Fakultas Ekonomi dan Bisnis Universitas Tarumanagara akan melaksanakan sosialisasi dan pelatihan mengenai pengelolaan dana bagi Yayasan keagamaan. Dengan berlangsungnya kegiatan ini, diharapkan agar Yayasan keagamaan dapat menerapkan pengelolaan dana yang transparan, akuntabel, dan sesuai standar akuntansi yang berlaku. Dimulai dari pencatatan keuangan hingga penyusunan laporan keuangan sangat penting untuk diperhatikan karena dapat mencerminkan kondisi keuangan Yayasan keagamaan. Hal ini tentunya menjadi hal yang penting untuk meningkatkan kepercayaan donatur dan juga dalam menjalankan kegiatan keagamaan maupun sosial. Berkembangnya teknologi juga menjadi salah satu sarana dalam melaksanakan pengelolaan dana. Sumber Daya Manusia (SDM) yang cakap, kompeten, dan berkualitas juga menunjang pelaksanaan ini. Solusi yang dapat kami berikan adalah dengan melakukan Forum Group Discussion (FGD) bersama dengan pengurus vihara untuk mengidentifikasi masalah-masalah yang dialami. Tim kami menemukan bahwa sosialisasi dan pelatihan mengenai cara pengelolaan dana donasi vihara perlu untuk dilaksanakan. Sosialisasi dan pelatihan ini juga dilengkapi dengan pelatihan akuntansi dan keuangan, tahapan perencanaan keuangan, penerapan strategi, pengembangan sumber daya manusia (SDM), serta pemanfaatan teknologi. Diharapkan melalui serangkaian proses tersebut, Vihara Budhi Dharma mampu menghasilkan output yang positif, mengelola dananya secara efektif, meningkatkan kepercayaan donator, sehingga dapat menjaga keberlanjutan keuangan vihara dalam menjalankan program-program keagamaan dan sosialnya.
FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN DENGAN MEDIASI KINERJA PERUSAHAAN PADA PERUSAHAAN PROPERTI Micheal; Wijaya, Henryanto
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.34923

Abstract

This study aims to obtain empirical evidence about the effect of capital structure, institutional ownership, and managerial ownership on firm value with firm performance as mediation in property sector companies listed on the Indonesia Stock Exchange for the period 2019 to 2021. The sampling method used was purposive sampling thus 51 sample companies were obtained. Data processing is carried out using the SmartPLS 4.0.8.4 program. The results of this study indicate that capital structure, institutional ownership, and managerial ownership do not have a significant effect on firm value, and firm performance does not mediate the relationship between capital structure, institutional ownership, and managerial ownership on firm value. The implication of this research is that investors need to pay attention to external factors such as the global economic situation, investor sentiment, and capital market conditions to be able to measure a company's value more accurately.
PENGARUH RASIO KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DIMEDIASI PROFITABILITAS Ferly, Wiliam; Wijaya, Henryanto
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.35355

Abstract

In This study aims to determine how the role of capital structure, liquidity, and company size on firm value with profitability as mediation in the health sector industry listed on the Indonesian stock exchange during 2019-2021. the sample that was selected using method of purposive sampling method and valid data as many as 15 companies. data processing techniques using multiple regression analysis assisted by the SmartPLS (Partial Least Square) program. The results showed that capital structure, liquidity and company size had an insignificant effect on firm value. The implication for this research is the need to increase the capital structure, liquidity and size of the company to increase profitability which will increase the value of the company it will bring a good signal to Investors and Stakeholders.
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."
Co-Authors ., Yola Adrianto, Reinard Agus Wahyono Anantha, Tegar Galang andi ramadhan, Syahrul Andy Andy Anthony Anthony Aurelia, Ophilia 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 Huanency, Amelia 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 Rennath, Monica Sharon Salim, Susanto 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 Wardani, Huwaida Kesuma