Garuda - Garba Rujukan Digital

p-Index From 2020 - 2025

4.369

P-Index

This Author published in this journals

All Journal Indonesian Journal of Business and Entrepreneurship (IJBE) Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Jurnal Bisnis dan Akuntansi The International Journal of Business Review (The Jobs Review) SULUH: Jurnal Abdimas Review of Management and Entrepreneurship Community Development Journal: Jurnal Pengabdian Masyarakat Studi Ilmu Manajemen dan Organisasi Akuntansi dan Teknologi Informasi Trilogi Accounting & Business Research Journal of Accounting and Finance Management (JAFM) Capacitarea : Jurnal Pengabdian Kepada Masyarakat INQUISITIVE: International Journal of Eonomic Jurnal Ilmiah Akuntansi Pancasila (JIAP) Balance: Jurnal Akuntansi, Auditing, dan Keuangan Atestasi : Jurnal Ilmiah Akuntansi

Eka Sudarmaji

Faculty Of Economics And Business, Universitas Pancasila, Indonesia

Author-ID : 4299521

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Library & Information Science Public Health Social Sciences Other

Published : 33 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4

FRAUD OF FINANCIAL STATEMENTS IN DIAMOND THEORY'S PERSPECTIVE: EMPIRICAL STUDY OF TRANSPORTATION SUB SECTOR COMPANIES IN THE INDONESIA STOCK EXCHANGE Siregar, Amelia Oktrivina; Prayoga, M. Adam; Sudarmaji, Eka
The International Journal of Business Review (The Jobs Review) Vol 2, No 1 (2019): The International Journal of Business Review. June 2019
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v2i1.23142

This study aims to obtain empirical evidence in detecting fraudulent financial statements from the perspective of Â 'fraud diamond theory'. The proxy variables used in this study are the influence of pressure, opportunity, rationalization, and ability. This study uses a sample of transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) in the period of 2015-2017. This research is expected to contribute to the development of accounting science, especially in the field of forensic accounting regarding factors that can affect companies to conduct fraudulent financial statements by implementing indicators of diamond fraud. Hypothesis testing used multiple linear regression analysis with the help of application eviews software, to help process research data in the form of panel data. The results of this study indicate that pressure, opportunity, rationalization, and ability together were not significantly influence the tendency of fraudulent financial statements.

KECURANGAN LAPORAN KEUANGAN DALAM PERSPEKTIF FRAUD DIAMOND THEORY: STUDI EMPIRIS PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI DI BURSA EFEK INDONESIA M. ADAM PRAYOGA; EKA SUDARMAJI
Jurnal Bisnis dan Akuntansi Vol 21 No 1 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This study aims to obtain empirical evidence in detecting fraudulent financial statements from the perspective of 'fraud diamond theory'. The proxy variables used in this study are the influence of pressure, opportunity, rationalization, and ability. This study uses a sample of transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) with the 2015-2017 research period. This research is expected to contribute to the development of accounting science, especially in the field of forensic accounting regarding factors that can affect companies to conduct fraudulent financial statements by implementing indicators of diamond fraud. Hypothesis testing used multiple linear regression analysis with the help of application eviews software, to help process research data in the form of panel data. The results of this study indicate that pressure, opportunity, rationalization, and ability together were not significantly influence the tendency of fraudulent financial statements.

Pemanfaatan Lahan Pekarangan Untuk Menciptakan “Kota Teduh” Tertata, Bernilai Ekonomi, Teredukasi Dan Hijau Di Kelurahan Srengseng Sawah Sudarmin Parenrengi; Eka Sudarmadji; Fatima Tuzzahara A
SULUH: Jurnal Abdimas Vol 1 No 1 (2019): SULUH: Jurnal Abdimas Agustus
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v1i1.944

House can be utilized according to our tastes and desires. If it is managed with a bail yard, the house can provide benefits for family life. By planting productive plants in the yard will provide a double benefit. While creating a clean, green, healthy and beautiful environment. Every community organization needs the ability to survive in the face of today's changing environment. Therefore competent entrepreneurship training in the people of Srengseng Sawah Kelurahan must be conducted in order to be able to produce results in accordance with the goals and objectives and in accordance with the expected performance standards.

Alternative PSS Business Models of ESCO: Towards an Innovative New Model Eka Sudarmaji; Noer Azam Achsani; Yandra Arkeman; Idqan Fahmi
Indonesian Journal of Business and Entrepreneurship (IJBE) Vol. 7 No. 3 (2021): IJBE, Vol. 7 No. 3, September 2021
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijbe.7.3.296

Product System Service (PSS) was an excellent way to create new customer value under hyper-competition. Both product and service components were not used individually but in integrating product, service, and system and their valid combinations. This paper investigated the case study and was performed between June 2019 and April 2020. The is study aims to explore the introduction of the study's purpose of exploring the company was introducing the latest PSS model in its own " Energy Saving Company (ESCO) model" with its capitals in Indonesia. This new business model was able to tap potential business opportunities in the energy-saving industry. The study used these three methods – Soft System Methodology (SSM), General Morphological Analysis (GMA) & Business Model Canvas (BMC). In this paper, the authors performed SSM to reduce the gap that exists in the real world. GMA and BMC as other tools to ensure collaboration to form the new business model. The result showed that through PSS, the company could develop their own "ESCO model" under Energy Saving Agreement (ESA) or Energy Saving Performance Contract (ESPC), which was known as "saving back arrangement financing." By adopting PSS, the company could gain a competitive advantage since there was increasing demand for energy and limited supply in Indonesia; hence there was a vast, untapped opportunity in the energy-saving industry. Keywords: BMC, Case study, ESCO, Morphological, PSS, SSM

Determinants of Carbon Emission and Rebound Effect in Asean Countries: Kaya and LMDI Decomposition Eka Sudarmaji; Noer Azam Achsani; Yandra Arkeman; Idqan Fahmi
Indonesian Journal of Business and Entrepreneurship (IJBE) Vol. 8 No. 2 (2022): IJBE, Vol. 8 No. 2, May 2022
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijbe.8.2.240

All ASEAN countries have achieved extraordinarily high growth rates in their history of economic development. They relied on new energy efficiency technologies to reduce their energy intensity while avoiding the rebound effect. Academics debate told that the rebound effect happened due to the false policies. Hence, the other strategy to stimulate increased energy efficiency in the economic sector is essential for government policy in overcoming resource constraints. This study used the logarithmic-mean Divisia index (LMDI) decomposition and KAYA identity to recognize the determinant factors of carbon emissions and rebound effect changes in ASEAN countries. This study also analyzed the factors behind the shift in ASEAN's carbon emissions and identified the differences between ASEAN member countries. The carbon emissions are decomposed into the population, GDP growth, energy intensity, and carbon intensity. One of the purposes of this paper advocated enhancing efficiency, notably in the energy efficiency sector's plan to encourage government measures. According to the research findings, substantial energy rebounds in Indonesia have revealed that energy efficiency gains in Indonesia may be related to the rebound effect. Indonesia sought to go in this direction, with the national energy policy aiming to lower energy efficiency by 1% each year to stimulate energy savings in all sectors. Keywords: ASEAN, energy efficiency, kaya index, LMDI, rebound effect

Event Study of IPO in Indonesia: Pump-and-Dump & Flipping Strategy Analysis Eka Sudarmaji; Sri Ambarwati; Aulia Keiko Hubbansyah; Shinta Budi Astuti
Journal of Accounting and Finance Management Vol. 1 No. 2 (2020): Journal of Accounting and Finance Management (May-June 2020)
Publisher : DINASTI RESEARCH

There were three important IPO anomalies: the positive average initial return (improperly called short-term 'underpricing'), the long-term underperformance, and hot/cold IPO. The EVENT STUDY model explained the 'underpricing' based on the assumption that the underwriter sets the initial price equal to the market-perceived true value and investors were rational. IPO prices are affected by demand and supply. The idea of the model was to explore pump-and-dump and flipping patterns exhibited upon IPO anomalies event in Indonesia. Pump-and-dump is the strategy to manipulate stock prices, while flipping was stocks bought at the IPO and sold at early days ta listing date. This strategy oftentimes exhibits anomalous behavior. Some implications of this model for the IPO market were positive 1st-day initial return (IR) and a negative relation cumulative average abnormal 5-days abnormal return (CAAR-5days) for flipping strategy. The other was a relationship between underperformance cumulative average 30-days abnormal returns (CAAR-30days) and cumulative average 5-days (CAAR-5days) abnormal returns in terms of pump-and-dump strategy. Using the relation between the Characteristics (Size of issue, Board and Floating rate) and Macroeconomics Condition (Central Bank Rate, Inflation rate, USD/IDR exchange, and GDP growth), and the IR, a CAAR-5days and a CAAR-30days, this EVENT STUDY explained the existence of the pump-and-dump and flipping pattern in the Indonesian stock exchanges. The Authors implemented a multivariate analysis of variance (MANOVA) to test hypotheses regarding the effect of a three-variables dependent (the initial return, a 5-days abnormal return, and a 30-days abnormal return) into several dependent variables. Using the IPO data taken from 2015-2019, the paper found that this EVENT STUDY explained the existence of pump-and-dump and flipping patterns at the early trading of IPO stocks in the Indonesia Exchange Market.

PEMBELAJARAN MESIN UNTUK MENILAI KELAYAKAN KREDIT PROYEK RETROFIT: MULTINOMIAL LOGIT Eka Sudarmaji; Sri Ambarwati; Herlan Herlan
Akuntansi dan Teknologi Informasi Vol. 15 No. 2 (2022): Volume 15, No.2, September 2022
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Creditworthiness assessment was one of the first areas to apply machine learning techniques in economics. The creditworthiness of retrofit protection was vital for ESCO in determining the credit scoring. This study aimed to develop a retrofitting assessment model to utilize machine learning with multinomial logistic (MNL) and life cycle cost analysis (LCCA). This study aims to provide an evaluation of creditworthiness models from the evaluation of financing alternative in Indonesia's energy efficiency industry. The goal was to reduce the total of prediction error, which comprised bias, variance, and fundamental error. The findings demonstrated that machine learning approaches might yield significantly greater prediction accuracy. In addition, machine learning is also expected to automatically capture the nonlinear relationship between input features and selected results. This study is also expected to draw on ideas from machine learning to develop an enhanced model for retrofitting creditworthiness research and suggest new research directions.

PENGARUH UKURAN PERUSAHAAN, INTENSITAS ASET TETAP, PROFITABILITAS, DAN THIN CAPITALIZATION TERHADAP TAX AVOIDANCE Gerika Uli Sinaga; Eka Sudarmaji; Shinta Budi Astuti
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 20 No. 1 (2023): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v20i1.4257

The phenomenon of decreasing taxes received has made the government's attention. In order to reduce the tax burden paid, there are several ways that taxpayers can, through tax avoidance or tax expansion. Corporations that carry out their operational activities in the territory of Indonesia are required to pay their tax burden to the state. A significant tax burden will reduce the profit received by the corporation. This study aimed to detect the effect of company size, fixed asset intensity, profitability, and thin capitalization. The population in this study was the manufacturing sector engaged in the basic and chemical industries. A total of 41 companies with 123 data were used in this study. The data used was obtained through the Indonesia Stock Exchange website. The data analysis technique was the panel data regression model, which was processed using the program eviews version 12. The results showed that company size did not affect tax avoidance, while fixed asset intensity, profitability, and thin capitalization had a negative effect on tax avoidance practices.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INTELLECTUAL CAPITAL DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Retno Indarti; Nelyumna; Eka Sudarmaji
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol 1 No 2 (2021): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v1i2.2574

ABSTRAK Penelitian ini bertujuan untuk membuktikan pengaruh corporate social responsibility, intellectual capital dan struktur modal terhadap nilai perusahaan. Penelitian ini termasuk dalam kategori penelitian deskriptif kuantitatif menggunakan data sekunder. Sampel yang digunakan pada penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2017–2019. Pemilihan sampel dalam penelitian ini yaitu dengan menggunakan purposive sampling. Berdasarkan kriteria sampel yang telah ditetapkan, maka sampel yang dipilih adalah 16 perusahaan dengan total 46 data observasi. Model analisis data menggunakan analisis regresi linier berganda dengan menggunakan software SPSS 22.0 dengan melakukan beberapa tahap pengujian. Hasil penelitian ini menunjukkan bahwa corporate social responsibility dan intellectual capital berpengaruh signifikan terhadap nilai perusahaan, sedangkanb struktur modal tidak berpengaruh signifikan terhadap nilai perusahaan. Kata Kunci : Corporate Social Responsibility, Intellectual Capital, Struktur Modal, Nilai Perusahaan.

PREDIKSI OPINI AUDIT GOING CONCERN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA MENGUNAKAN ANALISA LOGIT Shinta Budi Astuti; Eka Sudarmaji; Alexandro Ravael Maskim
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol 2 No 1 (2022): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v2i1.3111

Abstrak Opini audit going concern merupakan suatu opini auditor yang dikeluarkan untuk memastikan bahwa suatu perusahaan dapat mempertahankan kelangsungan hidup usahanya. Penelitian ini memberikan bukti empiris perihal faktor-faktor yang mempengaruhi penerimaan opini audit going concern. Variabel yang digunakan dalam penelitian ini adalah rasio profitabilitas, rasio solvabilitas,dan ukuran perusahaan. Populasi penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2016-2019. Pengambilan sampel dalam penelitian ini menggunakan purposive judgement sampling method. Total perusahaan yang menjadi sampel adalah 128 perusahaan. Data yang digunakan merupakan data sekunder yang berupa laporan keuangan tahunan perusahaan yang telah diaudit yang dapat diakses melalui website resmi Bursa Efek Indonesia. Alat analisis yang dipakai dalam penelitian ini adalah binary logistic regression. Hasil penelitian ini menunjukan bahwa rasio profitabilitas, rasio solvabilitas, dan ukuran perusahaan berpengaruh signifikan terhadap penerimaan opini audit going concern. Kata Kunci : opini audit going concern, rasio profitabilitas, rasio solvabilitas, ukuran perusahaan

Co-Authors Afifa Nudiya Sari Alexandro Ravael Maskim Annisya Putri Ateniyanti Ateniyanti Athia Zerlina Aulia Keiko Azhar, Rifqi Ali Bayu Retno Dewi Trirahayu Dian Riskarini Erliza Noor Fathimah Alfia Rizqi Fatima Tuzzahara Alkaf Gerika Uli Sinaga Herlan Herlan Masrio Hubbansyah, Aulia Keiko Idqan Fahmi Indra Satria Indriati, Trisnani Iriana Medita Putri Ismiriati nasip Jeremy, Cladio Laili Savitri Noor M. ADAM PRAYOGA MARSELA ANGGI YANI Masrio, Herlan Muhammad Armand Irsyad Rabbani Lubis Lubis Muhammad Rubiul Yatim Muhammad Rubiul Yatim Munira, Mira Murni, Yetty Muslim Muslim Nadhila, Putri Nasip, Ismiriati Nawasiah, Nana Nelyumna Rizal Nur Aziza Safitri Oktrivina, Amelia Prayoga, M. Adam Raden Roro Fara Diba Retno Indarti Rika Kaniati Safitri, Nur Aziza Shinta Budi Astuti Shinta Budi Astuti Shinta Budi Astuti Shinta Budi Astuti Sinaga, Gerika Uli Souisa, Stefany Aurelia Sri Ambarwati Sri Widyastuti Sudarmin Parenrengi Trisnani Indriati Tryas Chasbiandani Tyahya Whisnu Hendratni Widyaningsih Azizah Yandra Arkeman Yandra Arkeman Yetty Murni Yusuf, Dhandy

Title

Found 33 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 33 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 33 Documents
Search