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All Journal MEDIA EKONOMI & TEKNOLOGI INFORMASI Jurnal Dinamika Akuntansi Dinamika Pendidikan Jurnal Penelitian Ekonomi dan Bisnis Daya Saing : Jurnal Ilmu Manajemen Accounting Analysis Journal Economic Education Analysis Journal Jurnal Kajian Akuntansi IJEBD (International Journal Of Entrepreneurship And Business Development) Journal of Islamic Accounting and Finance Research International Journal of Economics Development Research (IJEDR) Ilomata International Journal of Tax and Accounting Jurnal Riset Jakarta Resolusi: Jurnal Sosial Politik Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Humanities Education and Social Sciences Journal of Accounting and Digital Finance Journal of Accounting and Finance Management (JAFM) Journal of Sustainable Community Service IIJSE "Indonesian Journal of Devotion and Empowerment (IJDE) "
Agung Yulianto
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Semarang Gedung C6, Kampus Sekaran, Gunungpati, Semarang, Jawa Tengah, Indonesia 50229
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Peran Dinamis Generasi Muda Dalam Mendorong Partisipasi Politik di Indonesia Azizah, Nur; Trisiana, Anita; Yulianto, Agung; Dewi, Aprillia Puspita; Febriyanti, Feni; Andini, Valecia Putri
Resolusi: Jurnal Sosial Politik Vol 7 No 2 (2024)
Publisher : Department of Political Science - Universitas Sains Al-Qur’an

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32699/resolusi.v7i2.8239

Abstract

The younger generation plays a crucial role in promoting political participation in Indonesia, especially in the context of advancing democracy. This article discusses the dynamic role of young people in stimulating political voice and action for the future of Indonesia. In recent decades, youth involvement in politics has significantly changed, with an increasing awareness of political rights and the advancement of technology, making information more accessible. Despite challenges such as low trust in the political system and gaps in access to political education, Indonesian youth are becoming more active on various political platforms, both directly and through social media. Using a mixed-methods approach, combining quantitative surveys and qualitative case studies, this research aims to provide insights into how the younger generation can more effectively advocate for their political interests. A total of 69 respondents from various social, educational, and geographical backgrounds participated in the quantitative survey through an online questionnaire. This study also involves qualitative analysis through in-depth interviews and case studies, exploring internal and external factors that influence youth political participation. The findings of this research are expected to encourage more inclusive and sustainable changes in the future.
Financial Ratio and Market Reaction Before and During The Covid-19 Pandemi : Evidence from Hotel, Restaurant, and Tourism Companies in Indonesia Maulidia, Sabrina Ayuni; Yulianto, Agung; Sulistyowati, Wiwit Apit
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 5 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i5.2876

Abstract

This research aims to analyze differences in company financial performance which includes profitability ratios, liquidity ratios, and stock prices in 2018-2019 (before the Covid-19 pandemic) and 2020-2021 (during the Covid-19 pandemic). The population in this research are companies that are listed in the hotel, restaurant, and tourism sub sector on the Indonesia Stock Exchange (IDX). The sample was selected using a purposive sampling method and the final sample was 22 companies with 88 units of analysis for 4 years. The statistical analysis method used in this research is the Wilcoxon Signed Ranks Test. In this research, profitability ratios were measured using Return on Equity (ROE), liquidity ratios were measured using Current Ratio (CR), and stock prices were measured using closing price. The results of this research prove that there were significant differences in the profitability ratios before and during the Covid-19 pandemic, there were significant differences in the liquidity ratios before and during the Covid-19 pandemic, and there were significant differences in stock prices before and during the Covid-19 pandemic. The results of this research indicated that the most of the companies sampled had decreased profitability, liquidity, and stock price before and during pandemic Covid-19.
DETERMINASI DETERMINASI FAKTOR TATA KELOLA DAN KOMPETENSI KEBERLANJUTAN TERHADAP KUALITAS SUSTAINABILITY REPORT: : Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2017–2023 Rachmah, Dewi Nailur; Yulianto, Agung
Jurnal Daya Saing Vol. 11 No. 2 (2025): Jurnal Daya Saing (JDS)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v11i2.2155

Abstract

This study aims to analyze the influence of sustainability committees, background diversity (educational level), sustainability training, executive remuneration, environmental performance, and external assurance on the quality of sustainability reports in energy sector companies listed on the Indonesia Stock Exchange from 2017 to 2023. A quantitative approach was applied using panel data regression with a Fixed Effect Model. The sample consisted of 75 analysis units selected through purposive sampling. The results show that the sustainability committee, sustainability training, and external assurance have a significant positive effect on the quality of the sustainability report. In contrast, background diversity, executive remuneration, and environmental performance do not show a significant effect. The adjusted R² value of 0.418942 indicates that the model explains 41.89% of the variation in report quality. These findings underscore the significance of institutional and professional support as key factors influencing the quality of sustainability reports. Future studies are recommended to incorporate additional variables, such as regulatory pressure and corporate culture, and to consider qualitative approaches or third-party assessments.
Good Corporate Governance, Profitability and Institutional Ownership on Corporate Financial Performance Moderated by Dividend Policy Azahra, Nurlisti; Lusiyanawati; Puriayu, Nanik Leanikha; Yulianto, Agung
Ilomata International Journal of Tax and Accounting Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i3.1155

Abstract

The decline in financial performance in a company is often caused due to a weak corporate governance system. Therefore, this research aimed to assess the Implementation of Good Corporate Governance, Profitability and Institutional Ownership on Corporate Financial Performance with Dividend Policy as a Moderating Variable. This research was conducted over a 4-year period, namely 2019-2022. The research population consists of State-Owned Public Enterprise companies that are listed on the IDX during the period of 2019-2022. A sample of State-Owned Enterprises companies listed on the IDX that satisfy all the criteria for this research is selected using purposive sampling. The data analysis method used uses a panel data regression model to test the effect of each variable on the company's financial performance. The research findings show that, while profitability does influence the financial performance of a company, the presence of an audit committee, an independent board of commissioners, or institutional ownership does not have a significant impact. In addition, when adjusted for dividend policy, the influence of the audit committee, profitability, and institutional ownership on the financial performance of the company is not significant. Conversely, the dividend policy adhered to by the independent board of commissioners impacts the financial performance of the company. The implication of this study for State-Owned Enterprises can utilize this research to be wiser in choosing corporate governance policies that are in accordance with the company so that there is no decline in the company's financial performance.
The Moderating Effect of Tax Volunteers on Taxpayer Compliance Susilawati, Heni; Haryanti, Kurniati Kevin; Puspa, Regita Dwi; Yulianto, Agung
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 3 (2025): May 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v8i3.3274

Abstract

Purpose: With an emphasis on the role of tax volunteers, taxpayer comprehension, tax penalties, awareness, and E-SPT use, this study attempts to investigate the factors impacting MSME taxpayer compliance in Cirebon Region Three. Design/methodology/approach: By gathering primary data from respondents—specifically, MSME taxpayers assisted by tax volunteers at KPP Pratama Region Three Cirebon—The design of this investigation is quantitative. Findings: According to the report, MSME taxpayer compliance is greatly and favorably impacted by understanding of tax, tax sanctions, and taxpayer awareness. By fostering better socialization and education, tax volunteers also increase taxpayer compliance. Research limitations/implications: The study is limited to MSME taxpayers in Cirebon Region Three and may not fully represent other regions or sectors. Practical implications: Strengthening tax volunteer programs and enhancing taxpayer education initiatives are critical to boosting MSME compliance. Originality/value: This research highlights the strategic role of tax volunteers in fostering MSME taxpayer compliance, an area rarely explored in previous studies. Paper type: a Research Paper
Determinan Financial Distress dengan Profitabilitas Sebagai Variabel Moderating Wilujeng, Risma; Yulianto, Agung
Jurnal Penelitian Ekonomi dan Bisnis Vol. 5 No. 1 (2020): March 2020
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v5i1.2746

Abstract

The purpose is to anlyze and describe the effects of leverage, market ratios, institusional ownership,audit commitees, and the effect of profitability moderation on financial distress. Population in this study food and baverage company listed on the Stock Exchange in 2013-2017. The research uses apurposive sampling method of 90 units analysis. The analytical method used is logistic regression and absolute value difference test. The results are leverage, market ratios, institutional ownership, audit committees, and market ratios, institutional ownership, audit committees that are moderated by profitability have no effect in financial distress. While leverage moderated by the effect of financial distress. The conclusion is, profitability moderates the effect of leverage on financial distess. Suggestions for further research are excepted to be able to use other company sectors, for example the property and real estate sector because in this study not many companies experience financial distress.Keyword : Financial Distress Keywords: Financial Distress; Laverage; Market Ratio; Corporate Governance; Profitability.Tujuan Tujuan dari penelitian ini yaitu menganalisis dan mendeskripsikan pengaruh laverage, rasio pasar, kepemilikan institusi, komite audit, dan pengaruh dari moderasi profitabilitas terhdap financial distress. Populasi penelitian yaitu perusahaan food and beverage yang terdaftar di BEI tahun 2013. Sampel yang digunakan metode purposive sampling sejumlah 90 unitanalisis. Metode analisis yang digunakan yaitu regresi logistic dan uji selisih mutlak Hasil penelitian yaitu laverage, rasio pasar, kepemilikan institusioal, komite audit yang dimoderasi profitabilitas ridak berpengaruh terhadap financial distress Sedangkan laverage yang dimoderasi oleh profitabilitas berpengaruh terhadap fianancial distress. Simpulan dari penelitian yaitu profitabilitas mempoderasi pengrauh leverage terhadap fianancial distress. Saran untuk peneliti berikutya dihrapkan menggunakan sektopr lain seperti sector property dan real estate, karena ini tidak banyak perusahaan yang mengalami financial distress.Kata Kunci: Financial Distress; Laverage; Rasio Pasasr; Corporate Governance; Profitabilitas
The Effect of Intellectual Capital, Firm Size and Leverage on Financial Performance Moderated by Competitive Advantage Anggraeni Rinjani, Mandalike; Tuffahati, Nabila; Silvia Mandang, Dhea; Yulianto, Agung
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.1955

Abstract

This research seeks to examine how competitive advantage moderates the effect of intellectual capital, firm size, and leverage on financial performance. The quantitative study examines Indonesia Stock Exchange-listed food and beverage subsector manufacturers from 2020 to 2023. Based on the researcher's criteria, 32 food and beverage subsector manufacturing enterprises were sampled for four years using purposive sampling. From this era, 128 research data were collected. The analysis was conducted using Eviews 12 software with the Fixed Effect Model (FEM) approach using Indonesia Stock Exchange-obtained yearly financial statement. This study shows that firm size and leverage affects financial performance, but intellectual capital does not. Competitive advantage moderates firm size size and leverage on financial performance. Competitive advantage cannot moderate the intellectual capital-financial performance connection.
CSR and GCG Effectivess on Financial Performance: Earnings Management as a Mediator Nabillah, Azkatul; Bariyyah, Bikruniyatul; Yulianto, Agung; Fariani Siregar, Nelia
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2180

Abstract

This investigation analyzes how the effectiveness Good Corporate Governance and Corporate Social Responsibility affects financial performance by considering the intermediary function of earnings management. Owned by the State businesses the Indonesia Stock Exchange lists those (IDX) are the subject of this quantitative analysis during the time frame 2020 to 2023 with a sample size of 13 Owned by the State businesses. The information utilized in this investigation are secondary, the use of purposeful sampling was the approach utilized to select the sample. The research findings show that the effectiveness of CSR and GCG through the audit committee and the board of commissioners has a significant positive impact on net income, but not on earnings management. In contrast, institutional ownership and independent commissioners have no significant effect on net income, and earnings management does not mediate the relationship between CSR and GCG effectiveness and financial performance. This suggests that companies that apply the principles of sustainability and transparency increase stakeholder trust and contribute positively to national economic stability and growth.
Community Service in an Effort to Introduce Indonesian Accounting System to Thai Students Komara, Acep; Mahadianto, Moh. Yudi; Yulianto, Agung; Hadiyati, Siti Nur; Fatimah, Siska Ernawati; Srisuk, Prattana; Astillero, Marlon Rael
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 5 No. 2 (2025): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v5i2.930

Abstract

Accounting is a science that has its own unique features, where every country applies accounting principles in accordance with standardized international norms. Accounting plays an important role for countries as it can be considered the language of business, revealing the financial performance of enterprises. The diversity in accounting applications across nations inspired our interest in exploring the differences between Indonesian and Thai accounting practices through community service involving lecturers and students from Thai Global Business Administration Technological College Thailand (TGBC Thailand). This international community service initiative included six lecturers from Indonesia, five lecturers from TGBC, and 15 students, at TGBC. The purpose of this international community service was to educate participants about and introduce accounting practices applied in both Indonesia and Thailand. This activity is expected to provide additional insights and applications of new knowledge in the field of accounting.
Pemicu Kerapuhan Finansial dan Ketidakamanan Finansial (Studi pada Kelompok Rumah Tangga) Mulyantini, Sri; Indriasih, Dewi; Yulianto, Agung
Jurnal Kajian Akuntansi Vol 9 No 1 (2025): JUNI 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i1.9540

Abstract

The economic crisis has a significant impact on the financial condition of the community and households. The emergence of financial fragility, as a result of declining income, spikes in spending, the absence of emergency funds, preparedness funds or buffers. From the crisis, it teaches the importance of having good financial planning, in order to be more able to withstand economic shocks in the future. This study aims to study the factors that impact financial fragility, and see how it impacts financial insecurity. Survey data in this study will be analyzed using path analysis on the variables of financial insecurity, financial fragility, debt burden, healthcare investment and savings preparedness. The results show that debt burden is a factor that plays a fairly large role. In addition, financial fragility and healthcare investment affect the increase or decrease in financial insecurity. However, the savings preparedness variable does not have a significant effect on the increase or decrease in financial insecurity. The fundamental contribution of this study highlights the crisis that causes households to face financial difficulties and causes changes in lifestyle patterns and social challenges. This is mainly due to the absence of financial buffers, not investing in health and not providing sufficient preparedness funds.
Co-Authors Acep Komara Agus Wahyudin Ahmad Saeroji Ajeng Pangestuning Purwoko, Ajeng Pangestuning Alfika, Exsa Ali, Shujahat Amanda Kyka Marharani, Amanda Kyka Andini, Valecia Putri Anggraeni Rinjani, Mandalike Anita Trisiana, Anita Ardi, Jalu Wicaksono Arief Yulianto Arinal Muna Astillero, Marlon Rael Azahra, Nurlisti Azizatul Fikriyah, Azizatul Badingatus Solikhah Bariyyah, Bikruniyatul Barokah, Nur Bestari Dwi Handayani Christin, Nia Renita Damayanti, Elsa Dewi Indriasih Dewi, Aprillia Puspita Dwi Lestari Fadil, Yasin Fadil, Yasin Fariani Siregar, Nelia Fauzia, Putri Febrica Dewi Paramita, Febrica Dewi FEBRIYANTI, FENI Fitriana, Ratna Haryanti, Kurniati Kevin Heni Susilawati Ika Wahyuningsih Junita, Niken Lady Junita, Niken Lady Laeli, Azizatul Laeli, Azizatul Lestari, Retno Ariyani Puji Lestari, Vena Vebriyana Puji Lusiyanawati Margunani, Margunani Maulidia, Sabrina Ayuni Mirza Nurdin Nugroho, Mirza Nurdin Mita, Shelo Moh Yudi Mahadianto Muktiningtyas, Dita Muktiningtyas, Dita Mulyantini, Sri Nabillah, Azkatul Nanik Sri Utaminingsih Nur Azizah Nurkomala, Nita Prasanti, Oki Prasetya, Rauf Alvian Puriayu, Nanik Leanikha Puspa, Regita Dwi Rachmah, Dewi Nailur Rizki Aulia Rachman, Rizki Aulia Rizki Rahmawati, Rizki Rizqiani, Dian Rosyiqoh Haida Lutfiana, Rosyiqoh Haida Saharah, Siti Sari Widyastuti, Sari Sehabuddin, Ahmad Sendyvia Candra, Sendyvia Silvia Mandang, Dhea Siska Ernawati Fatimah Siti Fiki Ikmah, Siti Fiki Siti Hajati Hoesin, Siti Hajati Siti Nur Hadiyati Slamet Riyadi Sri Rizky Rahayuningtyas, Sri Rizky Srisuk, Prattana Sugiarti, Rita Sukma, Triana Rahayu Tuffahati, Nabila Tuti Oktaviani, Tuti Ulum, Itah Miftahul Wijayaningsih, Shinta Wilujeng, Risma Wiwit Apit Sulistyowati Yanti, Atik Nur Fajar Zayyinatul Khasanah, Zayyinatul