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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan Journal of Governance, Taxation, and Auditing Jurnal Pendidikan dan Pengabdian Masyarakat Jurnal Akademik Pengabdian Masyarakat Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi
Dicky Arisudhana
Universitas Budi Luhur
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Audit Report Lag Sebagai Variabel Mediasi Beberapa Faktor Determinan yang Memengaruhi Harga Saham Dicky Arisudhana Arisudhana; Ravindra Safitra Hidayat; Nurani Utami
Jurnal Akuntansi dan Keuangan Vol 12, No 1 (2023)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v12i1.2164

Abstract

Penelitian ini dimaksudkan guna mengetahui apakah ada pengaruh ukuran perusahaan, profitabilitas dan solvabilitas terhadap harga saham dimediasi oleh audit report lag. Penelitian ini memakai data sekunder dengan populasi perusahaan manufaktur sektor industri barang konsumsi yang listing di Bursa Efek Indonesia dengan sampel sebanyak 45 perusahaan pada tahun pengamatan 2017-2020. Teknik yang dipakai dalam memilih sampel adalah tehnik purposive sampling dilanjutkan dengan metode analisis regresi linier berganda. Hasil penelitian ini menyatakan bahwa ada pengaruh antara solvabilitas terhadap audit report lag sedangkan ukuran perusahaan dan profitabilitas tidak berpengaruh terhadap audit report lag. Dan terdapat pengaruh antara ukuran perusahaan dan solvabilitas terhadap Harga Saham sedangkan profitabilitas dan audit report lag tidak mempunyai pengaruh terhadap harga saham. Disamping itu audit report lag tidak mampu memediasi Ukuran Perusahaan, Profitabilitas dan Solvabilitas terhadap harga saham.
WIRAUSAHA KELOMPOK WANITA TANI “DAHLIA” DENGAN BUDI DAYA LELE - SISTEM BIOFLOK Sugeng Priyanto Sugeng Priyanto; Dicky Arisudhana; Syaiful Anwar; M N Farid Thoha; Slamet Riyadi
Jurnal Pendidikan dan Pengabdian Masyarakat Vol. 5 No. 2 (2022): Mei
Publisher : FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.235 KB) | DOI: 10.29303/jppm.v5i2.3667

Abstract

Pos Binaan Terpadu (POSBINDU) di wilayah RW 1 Kelurahan Petukangan Selatan merupakan sarana untuk kegiatan Posyandu dan Bank Sampah. Untuk mendukung kegiatan tersebut diperlukan tambahan dana agar kegiatan dapat berkelanjutan, karena hal tersebut sangat bermanfaat bagi warga dan mendukung program pemerintah. Upaya mencari tambahan dana untuk keberlangsungan kegiatan Pos Bindu, diusulkan solusi berupa budi daya lele sangkuriang dengan sistem bioflok. Hal ini, mengingat, masih terdapat lahan yang tidak produktif di lokasi Posbindu dan memanfaatkan spanduk bekas dari sampah yang dikirim warga. Selain itu juga mendidik masyarakat untuk berwirausaha dengan budi daya lele dengan sistem bioflok karena berbagai keuntungan yang diperoleh, antara lain mudah dilakukan, biaya murah dan cepat memberikan hasil dalam jangka waktu yang tidak terlalu lama. Dengan program wirausaha ini, dapat mengembangkan kemandirian dan kesejahteraan masyarakat dengan meningkatkan pengetahuan, sikap, keterampilan, perilaku, kemampuan, kesadaran, serta memanfaatkan sumberdaya melalui penetapan kebijakan, program, kegiatan, dan pendampingan yang sesuai kebutuhan masyarakat. Pemberdayaan masyarakat melalui pelatihan berwirausaha merupakan suatu pembelajaran dalam upaya meningkatkan pengetahuan, keterampilan dan pendapatan masyarakat. Pelatihan kewirausahaan merupakan suatu langkah penting dan perlu dilakukan dalam rangka membentuk sumber daya manusia yang berkualitas. Setelah dua setengah bulan, panen perdana lele sangkuriang. Hasil yang diperoleh masih jauh dari harapan. Hal ini karena belum adanya personal yang sepenuhnya mengelola budidaya, mengingat adanya proses pembersihan kolam, proses sortir lele agar tidak terjadi kanibalisme.
Pengaruh Financial Distress Dan Debt To Asset Ratio Terhadap Harga Saham Yang Dimediasi Oleh Audit Delay Elviana Putri Nurul; Dicky Arisudhana; Sugeng Priyanto
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (542.41 KB) | DOI: 10.36418/syntax-literate.v7i11.9915

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Financial distress, Debt to Asset Ratio terhadap Harga Saham yang dimediasi oleh Audit Delay. Penelitian ini menggunakan data sekunder dengan populasi yaitu perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia sebanyak 47 perusahaan dengan tahun pengamatan 2018-2021. Tekhnik pengambilan sampel yang di gunakan dalam penelitian ini adalah purposive sampling dengan metode analisis regresi linier berganda untuk pengujian secara langsung dan uji sobel test untuk pengujian secara tidak langsung dengan Microsoft Excell. Hasil penelitian ini menunjukkan Financial distress memiliki pengaruh negatif dan signifikan terhadap Audit Delay, Debt to Asset Ratio memiliki pengaruh positif dan signifikan terhadap Audit Delay, Financial distress memiliki pengaruh positif dan signifikan terhadap Harga Saham, Debt to Asset Ratio tidak memiliki pengaruh signifikan terhadap Harga Saham, Audit Delay memiliki pengaruh negatif dan signifikan terhadap Harga Saham, Audit Delay mampu memediasi pengaruh Financial distress terhadap Harga Saham, dan Audit Delay tidak mampu memediasi pengaruh Debt to Asset Ratio terhadap Harga Saham.
PENGARUH RETURN ON ASSETS, CURRENT RATIO, DEBT TO EQUITY RATIO, DAN EARNING PER SHARE TERHADAP HARGA SAHAM Tantyazhari Utami; Dicky Arisudhana
Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2025): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/4rn5xy50

Abstract

This study investigates the influence of Return on Assets (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), and Earnings Per Share (EPS) on the stock prices of non-cyclical food and beverage companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Using a purposive sampling method on 51 companies, this research analyzed 204 observational data through multiple linear regression. The results indicate that CR and EPS have a significant positive impact on stock prices, while DER has a significant negative impact. Conversely, ROA was found to have no significant effect. These findings suggest that during the post-pandemic economic recovery, investors in this defensive sector prioritized corporate liquidity, a healthy capital structure, and direct shareholder returns over asset utilization efficiency when making investment decisions.
PENGARUH UMUR PERUSAHAAN, PROFITABILITAS, UKURAN PERUSAHAAN, SOLVABILITAS, TERHADAP AUDIT DELAY Farid Fadillah; Dicky Arisudhana
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 1 (2026): Januari : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/ktgc7708

Abstract

A corporation's attested financial statement functions as a referential instrument for optimizing corporate performance, a condition which stimulates the interest of foreign investors to allocate capital to the firm. Superior-quality financial audit reports instill a high degree of confidence in their respective users. The primary objective of this empirical investigation is to ascertain the influence of company age, profitability, company size, and solvency upon the phenomenon of audit delay. The research population comprises non-cyclical consumer firms operating within the food & beverage sub-sector, as listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. Sample selection was conducted employing a purposive sampling methodology based on pre-defined criteria, culminating in a final sample of 64 corporate entities. This investigation utilizes multiple linear regression analysis, facilitated by the SPSS Version 23 statistical software package. The empirical findings reveal that company age demonstrates no significant influence on audit delay. Conversely, profitability, operationalized as return on assets, and company size, quantified by firm size, both exert a statistically significant negative influence on audit delay. In contrast, solvency, proxied by the debt-to-asset ratio, exhibits a statistically significant positive influence on the same dependent variable.
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN SUB INDUSTRI NIKEL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021 – 2024) Risma Udur Br. Sitorus Pane; Dicky Arisudhana
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 2 (2026): Maret : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/fg8c3w53

Abstract

Tax avoidance is an action aimed at reducing taxable income through tax planning, either by complying with applicable regulations or otherwise. This study aims to examine the effect of profitability, leverage, firm size, and audit quality on tax avoidance, which is measured using the Effective Tax Rate (ETR) proxy, in nickel sub-sector mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This study uses secondary data with a population of 44 nickel sub-sector mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The sampling technique used is purposive sampling, and the data are analyzed using multiple linear regression analysis. The results of this study indicate that partially and simultaneously, profitability and firm size quality have a significant effect on tax avoidance. Meanwhile, leverage and audit does not have a significant effect on tax avoidance. The practical implication of this study is that it can be used as a consideration for companies in making business decisions, particularly in their taxation activities.
PENGARUH RETURN ON ASSET, CURRENT RATIO, DEBT TO EQUITY RATIO, DAN ARUS KAS OPERASI TERHADAP HARGA SAHAM Naomi Hesti Permatasari Suwanda; Dicky Arisudhana
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 2 (2026): Maret : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/cym9ce95

Abstract

This study analyzes the effect of Return on Assets (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), and Operating Cash Flow on the stock prices of real estate and property companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This quantitative research uses secondary data obtained from annual financial statements and applies multiple linear regression analysis. The results indicate that, based on the model feasibility test, all four variables collectively influence stock prices. Partially, Return on Assets, Debt to Equity Ratio, and Operating Cash Flow have a significant effect on stock prices, while the Current Ratio does not have a significant effect.
OPTIMALISASI KETERBUKAAN INFORMASI DAN PERTANGGUNGJAWABAN PENGURUS KOPERASI SIMPAN PINJAM MELALUI SOSIALISASI DAN PELATIHAN PENYUSUNAN LAPORAN ARUS KAS Dicky Arisudhana; Sugeng Priyanto; Taqwa Putra Budi Purnomo Sidi Hiram; Indah Rahayu Lestari
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 4 No. 3 (2026): Mei
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v4i3.9829

Abstract

The role of savings and credit cooperatives is fundamental to fostering local economic stability, especially in areas where access to formal financial services is still limited. However, cooperatives face challenges in managing finances effectively through the application of cash flow information utilization via structured and transparent cash flow statements. Therefore, the community service activity carried out took the form of socialization and training on preparing cash flow statements for the administrators of the savings and loan cooperative of residents of RT.003 RW.021 in the GPE Pamulang Timur housing complex, becoming a relevant step to improve managerial capacity, particularly in financial administration management. This activity was implemented using a participatory and collaborative approach through several stages, namely problem identification, field surveys, material preparation, conceptual and practical training on preparing cash flow statements, followed by systematic tracking and evaluation. The assessment indicated improved comprehension and competencies among participants regarding the delivered material. This improvement was evidenced by the rise in mean participant scores, from 53.8 pre-training to 81.3 post-training after the training, indicating a significant improvement in understanding. These findings indicate that socialization and practical training activities contribute positively to improving managerial literacy, particularly in cooperative financial governance. In addition, this activity also encourages increased transparency in cooperative financial management. More informative and easily understandable cash flow statements also enhance member trust and encourage active participation in cooperative management. This increased trust has the potential to reduce internal conflicts and support the sustainability and stability of the cooperative’s financial operations. Keywords: cooperatives; socialization; training; management; finance   Abstrak. Koperasi simpan pinjam (KSP) memiliki peran penting dalam memperkuat perekonomian masyarakat di tingkat lokal, terutama di daerah yang akses terhadap layanan keuangan formal masih terbatas. Namun, koperasi dihadapkan pada tantangan dalam mengelola keuangan secara efektif melalui penerapan pemanfaatan informasi arus kas melalui laporan arus kas yang terstruktur dan transparan. Berdasarkan pertimbangan tersebut, pendampingan pengabdian masyarakat diimplementasikan melalui diseminasi informasi dan peningkatan ketrampilan berupa edukasi dan pelatihan penyusunan laporan arus kas Pengurus KSP RT.003 RW.021, Perumahan GPE Pamulang Timur menjadi langkah yang relevan untuk meningkatkan kapasitas manajerial, khususnya dalam pengelolaan administrasi keuangan. Kegiatan ini dilaksanakan dengan pendekatan partisipatif dan kolaboratif melalui beberapa tahapan, yaitu identifikasi permasalahan, survei lapangan, penyusunan materi, pelatihan konsep dan praktik penyusunan laporan arus kas, serta monitoring dan evaluasi. Hasil evaluasi menunjukkan adanya peningkatan pengetahuan dan keterampilan peserta dalam memahami materi yang diberikan. Hal ini tercermin dari kenaikan nilai rata-rata peserta dari 53,8 sebelum pelatihan menjadi 81,3 setelah pelatihan, yang menunjukkan peningkatan pemahaman yang signifikan. Temuan ini mengindikasikan bahwa kegiatan sosialisasi dan praktik pelatihan memberikan kontribusi positif terhadap peningkatan literasi manajerial, khususnya dalam tata kelola keuangan koperasi. Selain itu, kegiatan ini juga mendorong peningkatan transparansi dalam pengelolaan keuangan koperasi. Laporan arus kas yang lebih informatif dan mudah dipahami berkontribusi pada meningkatnya kepercayaan anggota. Program ini turut mendorong partisipasi aktif anggota dalam pengelolaan koperasi sehingga terbentuk kepercayaan dan motivasi yang lebih tinggi dari anggota. Peningkatan kepercayaan tersebut berpotensi mengurangi konflik internal serta mendukung keberlanjutan dan stabilitas operasional keuangan koperasi. Kata Kunci: koperasi; sosialisasi; pelatihan; pengelolaan; keuangan
The Influence Of Some Financial Ratios, Sales Growth And Debt Maturity On Financial Performance Dicky ARISUDHANA
Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i2.915

Abstract

This research aims to determine and test the influence of several financial ratios, namely liquidity, leverage, sales growth and debt maturity on financial performance. This type of research is quantitative research which uses secondary data sourced from the website www.idx.co.id. The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange with an observation period of 2018-2022. The sampling technique used a purposive sampling method and a total sample of 44 companies was obtained. The analytical method in this research uses multiple linear regression tests with data processing using SPSS version 22 software. The results of the research show that liquidity as proxied by the current ratio and sales growth has a significant effect in a positive direction on financial performance, while leverage and debt maturity have a significant effect in a negative direction. on financial performance.
Pengaruh Profitabilitas, Likuiditas, Solvabilitas, dan Ukuran Perusahaan Terhadap Audit Report Lag pada Perusahaan Food & Beverages Shalu Nabila; Dicky Arisudhana
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 5 (2026): September: Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/3ebbcq74

Abstract

This study examines the effect of profitability, liquidity, solvency, and firm size on audit report lag in Food & Beverages companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange during 2022–2025. Using purposive sampling, 39 companies with 156 firm-year observations were selected. Audit report lag was measured as the number of days between the fiscal year-end and the date of the independent auditor’s report and classified using a median cut-off of 82 days. The data were analyzed using binary logistic regression, with model fit confirmed by the Hosmer and Lemeshow test  sig. 0.774  and the Omnibus test  sig. 0.008 . The results show that solvency has a positive and significant effect on audit report lag, while profitability, liquidity, and firm size have no significant effect. The Nagelkerke R Square value of 0.114 indicates that the model explains 11.4% of the variation in audit report lag, with an overall classification accuracy of 64.1%, while the remaining variation is attributable to other factors outside the research model. These findings suggest that higher leverage increases the likelihood of longer audit report lag.
Co-Authors Ade Imam Suhakim Dwi Prassetyo Elviana Putri Nurul Farid Fadillah Fitri Asma'ul Husnah Hafiz Adnan Hidayat, Ravindra Safitra Indah Rahayu Lestari Laksmiwati, Mia Lulu Febriyanti M N Farid Thoha Mariyati, Siti Matry Desi MN Farid Thoha Naomi Hesti Permatasari Suwanda Neng Kharisma Nita Novelia Sagita Indra Nurani Utami Nurfahdah Nurfahdah Qodariah Qodariah Rinda Audina Risma Udur Br. Sitorus Pane Selvi Marlina Shalu Nabila Slamet Riyadi Sugeng Priyanto Syaiful Anwar Tantyazhari Utami Taqwa Putra Budi Purnomo Sidi Hiram Yolanda Ibrahim