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All Journal AKUNTABILITAS Jurnal Riset Akuntansi Terpadu Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Riset Akuntansi dan Keuangan The Accounting Journal of Binaniaga Jurnal Akuntansi International Journal of Supply Chain Management SULUH: Jurnal Abdimas JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi Jurnal Manajemen Bulletin of Counseling and Psychotherapy Open Access Indonesia Journal of Social Sciences Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ Open Access Indonesia Journal of Social Sciences JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Jurnal Abdimas Ekonomi Dan Bisnis (JAMEB) East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Studi Akuntansi, Keuangan, dan Manajemen Jurnal Akuntansi dan Keuangan Indonesia Journal of Accounting and Finance Management (JAFM) JURNAL ECONOMINA International Journal of Advanced Multidisciplinary Jurnal Keuangan dan Perbankan Jurnal Pemberdayaan Umat Media Ilmiah Akuntansi Ranah Research : Journal of Multidisciplinary Research and Development INQUISITIVE: International Journal of Eonomic Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Bisnis dan Ekonomi Nusantara Journal of Multidisciplinary Science Jurnal Penelitian Pendidikan Indonesia AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Jurnal Greenation Ilmu Akuntansi Greenation International Journal of Economics and Accounting Atestasi : Jurnal Ilmiah Akuntansi
Istianingsih Sastrodiharjo, Istianingsih
Fakultas Ekonomi Dan Bisnis, Universitas Bhayangkara Jakarta Raya, Jakarta
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Pengaruh Profitabilitas, Pengungkapan Tanggung Jawab Sosial Perusahaan dan Ukuran Perusahaan terhadap Nilai Perusahaan (Studi Kasus pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023) Agustina Yohana Simbolon; Istianingsih Sastrodiharjo; Cahyadi Husadha
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 7 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/p75hht81

Abstract

This study aims to test the Influence of Profitability, Corporate Social Responsibility Disclosure, and Company Size on Company Value. The population in this study is all banking sector companies listed on the Indonesia Stock Exchange in 2019-2023. The variables used in this study are Company Value as a dependent variable; Profitability, Corporate Social Responsibility Disclosure, and Company Size as independent variables. The sampling technique used was the purposive sampling method and 140 data samples were obtained. The analysis methods used are Descriptive Statistical Analysis, Classical Assumption Test, Multiple Linear Regression Test and Hypothesis Test. The results of the study show that Profitability, Corporate Social Responsibility Disclosure, and Company Size have an effect on Company Value. The results of this literature review article are: 1) Profitability affects Company Value; 2) Corporate Social Responsibility Disclosure affects Company Value; and 3) Company Size affects Company Value.
Pengaruh Mekanisme Tata Kelola Perusahaan terhadap Kinerja Keuangan Perusahaan: Studi Empiris pada Perusahaan Non Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021 Utama, Bryan Pramudya; Sastrodiharjo, Istianingsih; Mukti, Aloysius Harry
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 4 (2023): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v4i4.2305

Abstract

Purpose: This study examines the effects of corporate governance mechanisms on financial performance. The population in this study is all consumer non-cyclical companies listed on the Indonesia Stock Exchange in 2019-2021). Methodology/approach: The variables used in this study were the company's financial performance as the dependent variable, the Influence of Corporate Governance Mechanisms as independent variables, and the Audit Committee and independent Board of Commissioners as control variables. The sampling technique used was the purposive sampling method and 126 data samples were obtained. The analytical method used is Descriptive Statistical Analysis, Classical Assumption Test, Correlation Test, Multiple Linear Regression Test, and Hypothesis Test Results: The results show that the influence of the Corporate Governance Mechanism with the Proxy of the Audit Committee has no effect on financial performance. The Independent Board of Commissioners has a positive effect on financial performance. In addition to the control variable, Firm Size does not affect financial performance, and Board Size does not affect financial performance.
Enhancing Financial, Legal, and Risk Management for MSMEs in Brunei Darussalam: Strategies for Sustainable Growth Saputra Hasibuan, Edi; Suraji, Robertus; Ikhsan, Arfan; Sastrodiharjo, Istianingsih
International Journal of Advanced Multidisciplinary Vol. 3 No. 3 (2024): International Journal of Advanced Multidisciplinary (October-December 2024)
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/ijam.v3i3.669

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the backbone of Brunei Darussalam's economy, playing a significant role in employment absorption and contributing notably to the Gross Domestic Product (GDP). However, MSMEs in Brunei often face challenges in financial management, legal compliance, and identifying as well as managing operational risks. This Community Service Program aims to equip MSMEs in Brunei with practical skills related to financial management, legal compliance, and risk mitigation tailored to their operational context. Based on a literature review and the implementation results, this paper outlines comprehensive strategies to assist MSMEs in addressing these challenges and fostering business sustainability. The findings indicate that this educational intervention significantly enhances the awareness and capabilities of MSMEs in Brunei in managing financial and legal challenges, while also preparing them for audits by regulators.
Kolaborasi Kompetensi SDM, Teknologi Informasi, dan Pengaruh Kelembagaan terhadap Efektivitas Manajemen Proyek Pembangunan Perkotaan R Wisnu Prio Pamungkas; Widyastuti, Tri; Sastrodiharjo, Istianingsih
Nusantara Journal of Multidisciplinary Science Vol. 1 No. 12 (2024): NJMS - Juli 2024
Publisher : PT. Inovasi Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kolaborasi antara kompetensi Sumber Daya Manusia (SDM), teknologi informasi, dan kelembagaan terhadap efektivitas manajemen proyek pembangunan perkotaan di Indonesia. Metode yang digunakan dalam penelitian ini adalah Literatur Review Sistematis, dengan pengumpulan data dari sumber-sumber akademik seperti Google Scholar dan Scopus, serta analisis data menggunakan Mendeley. Hasil penelitian menunjukkan bahwa kompetensi SDM, implementasi teknologi informasi, dan dukungan kelembagaan memiliki pengaruh signifikan terhadap efektivitas manajemen proyek. Sinergi antara ketiga variabel ini dapat meningkatkan kinerja proyek secara keseluruhan dan memastikan proyek pembangunan perkotaan berjalan dengan efisien dan efektif Kata Kunci: Kompetensi SDM, Teknologi Informasi, Kelembagaan, Manajemen Proyek, Pembangunan Perkotaan
Pengaruh Kualitas Audit, Komite Audit dan Kepemilikan Keluarga terhadap Agresivitas Pajak dan Dampaknya terhadap Timeliness Alnasvi, Dalfian; Sastrodiharjo, Istianingsih
Jurnal Keuangan dan Perbankan Vol. 15 No. 2 (2019): Jurnal Keuangan Dan Perbankan, Volume 15 No. 2, Juni 2019
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.962 KB) | DOI: 10.35384/jkp.v15i2.303

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas audit, komite audit dan kepemilikkan keluarga terhadap agresivitas pajak. Serta, kualitas audit, komite audit, kepemilikkan keluarga dan agresivitas pajak terhadap timeliness. Pemilihan sampel menggunakan metode purposive sampling dan sampel dari penelitian ini adalah sebanyak 18 perusahaan perbankan buku 3 dan 4 yang terdaftar dalam go public di Bursa Efek Indonesia (BEI). Data diperoleh dari data sekunder laporan keuangan perusahaan perbankan buku 3 dan 4 yang terdaftar dalam go public di Bursa Efek Indonesia pada tahun 2014-2017. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hipotesis dalam penelitian ini didasarkan pada penelitian terdahulu dan berbagai teori pendukung lainnya. Variabel bebas adalah Kualitas Audit, Komite Audit dan Kepemilikkan Keluarga. Variabel terikat adalah Agresivitas Pajak dan Timeliness. Hasil penelitian menunjukkan bahwa Kualitas Audit dan Komite Audit tidak berpengaruh terhadap Agresivitas Pajak, Kepemilikkan Keluarga berpengaruh positif terhadap Agresivitas Pajak. Komite Audit, Kualitas Audit dan Kepemilikkan Keluarga tidak berpengaruh terhadap Timeliness.
PERAN PEMODERASI SALES GROWTH TERHADAP HUBUNGAN KINERJA KEUANGAN DAN TAX MANAGEMENT PADA EMITEN CONSUMER NON CYCLICALS PERIODE 2021-2023 Aulia, Ismiani; Sastrodiharjo, Istianingsih; Pangaribuan, David
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 1 (2024): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i1.1133

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas, Ukuran Perusahaan dan Leverage Terhadap Tax Management dengan Sales growth Sebagai Variabel Moderasi Pada Emiten Consumer Non Cyclicals Periode 2021-2023. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dengan pendekatan deskriptif dan verifikatif. Populasi dalam penelitian ini adalah seluruh perusahaan di sektor Consumer Non Cyclicals. Teknik sampling yang digunakan yakni, purposive sampling dengan jumlah yang sejumlah 59 perusahaan yang memenuhi kriteria. Berdasarkan hasil penelitian menggunakan uji statistik menunjukkan bahwa secara parsial profitabilitas berpengaruh negatif terhadap tax management dengan nilai Thitung (-6,480) > Ttabel (1,98447). Ukuran perusahaan tidak berpengaruh terhadap tax management dengan nilai Thitung (-0,482) < Ttabel (1,98447). Leverage memiliki pengaruh negatif terhadap tax management dengan nilai Thitung (-15,915) > Ttabel (1,98447) pada emiten consumer non cyclicals periode 2021-2023. Hasil penelitian sales growth sebagai moderasi, didapatkan hasil sales growth dapat memoderasi dengan memperlemah pengaruh profitabilitas terhadap tax management dengan nilai signifikansi lebih kecil dari 5% (0,001 < 0,050). Sales growth dapat memoderasi dengan memperlemah pengaruh ukuran perusahaan terhadap tax management dengan nilai signifikansi lebih kecil dari 5% (0,000 < 0,050). Sales growth tidak memoderasi pengaruh leverage terhadap tax management dengan nilai signifikansi lebih besar dari 5% (0,253 < 0,050) pada emiten consumer non cyclicals periode 2021-2023. Hasil uji koefisien determinasi menunjukkan bahwa tax management (Y) dipengaruhi oleh variabel profitabilitas (X1), leverage (X2), dan ukuran perusahaan (X3), dan sales growth sebagai variabel moderasi sebesar 83,5% sedangkan sisanya 16,5% dipengaruhi oleh variabel yang tidak terlibat dalam penelitian ini. Kata Kunci : Tax Management, Profitabilitas, Ukuran Perusahaan, Leverage, dan Sales Growth
The Effect Of Working Capital Management On Trade Credit Provision With Corporate Financial Slack As Moderating Variabel Rossa, Elia; Marinda, Nera; Sastrodiharjo, Istianingsih; Sinlae, Fried
International Journal of Advanced Multidisciplinary Vol. 3 No. 3 (2024): International Journal of Advanced Multidisciplinary (October-December 2024)
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/ijam.v3i3.703

Abstract

This research aims to test and identify the effect of working capital management on trade credit provisions with corporate financial slack as a moderating variable. This research uses a sample of food and staples retailing sub-sector firms listed on the Indonesia Stock Exchange for the 2020-2022 period. The ordinary least squares (OLS) regression approach is used in this research to test the hypothesis with the help of eviews version 13. The results of this research find that working capital management has a positive and significant effect on trade credit provisions and the corporate financial slack has a negative and significant effect on the relationship between working capital management on trade credit provisions.
Pengaruh Manajemen Laba, Pengungkapan CSR dan Penghindaran Pajak Terhadap Nilai Perusahaan dengan Kebijakan Hutang Sebagai Variabel Intervening Aditya Riyadi, Dimas; Sastrodiharjo, Istianingsih; Pangaribuan, David
Jurnal Greenation Ilmu Akuntansi Vol. 2 No. 3 (2024): (JGIA) Jurnal Greenation Ilmu Akuntansi (Agustus - Oktober 2024)
Publisher : Greenation Publisher & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgia.v2i3.77

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh manajemen laba, CSR dan penghindaran pajak terhadap nilai perusahaan dengan memperhitungkan kebijakan hutang sebagai variabel intervening. Penelitian ini menggunakan pendekatan kuantitatif dengan metode data panel untuk 13 perusahaan selama periode 2018-2023. Hasil uji regresi menunjukkan bahwa CSR berpengaruh signifikan terhadap kebijakan hutang, sedangkan manajemen laba dan penghindaran pajak berpengaruh signifikan secara negatif. Namun, variabel independen tidak berpengaruh signifikan terhadap nilai perusahaan secara langsung maupun tidak langsung melalui kebijakan hutang. Temuan ini menyimpulkan bahwa CSR lebih mempengaruhi kebijakan hutang dibandingkan manajemen laba dan penghindaran pajak.
Transforming ex-Coal Mining Sites into Sustainable Plantations: A Case Study of Food Natural Sustainability Project in Bomba Group Waluyo, Ponco; Sastrodiharjo, Istianingsih; Hendayana, Yayan
Ranah Research : Journal of Multidisciplinary Research and Development Vol. 6 No. 5 (2024): Ranah Research : Journal Of Multidisciplinary Research and Development (Juli 20
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/rrj.v6i5.1071

Abstract

The Ministry of Agriculture (Kementan) is encouraging efforts to convert former mining land into productive agricultural areas to increase national food production and stocks amidst the global food crisis. Land Reclamation Technology is a necessity to reduce the cost of reclamation of ex-mining land into agricultural land. The method of reclamation of ex-mining land by moving top soil from another place is not recommended because this is a step to solve the problem by creating other new problems. Sustainability Business Model for such rejuvenation projects refer to Collaboration and Community Based and must be prioritize all stakeholders (all parties involved and affected by the activities carried out by the business) rather than the interests of shareholders.
The Influence of the Blue Economy on National Economic Growth Qibtiyana, Mariyatul; Sastrodiharjo, Istianingsih; Hendayana, Yayan
Greenation International Journal of Economics and Accounting Vol. 2 No. 2 (2024): (GIJEA) Greenation International Journal of Economics and Accounting (June - Au
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v2i2.224

Abstract

Economic growth is the main focus of the country's development, especially measured through Gross Domestic Product (GDP). In the Indonesian context, the blue economy concept is a promising strategy because of the abundant potential of marine resources. This study aims to analyze the influence of the blue economy on economic growth in Indonesia. Through a literature review, it is revealed that the government has implemented various innovative policies and financial instruments to support the blue economy. The research results show that the blue economy has a significant influence on economic growth. However, the challenge of maximizing the benefits of marine resources while maintaining environmental sustainability remains the main focus. By maintaining the sustainability of marine resources, Indonesia can build a strong and sustainable blue economy, providing long-term economic and social benefits for its people.
Co-Authors Adelina Suryati Adelina Suryati Aditya Riyadi, Dimas Agung Setiawan Agus Dharmanto Agustina Yohana Simbolon Ake Wihadanto Alnasvi, Dalfian Aloysius Harry Mukti Andrian Andrian Andrian Andrian Arfan Ikhsan, Arfan Arif Pujianto Aulia, Ismiani Bintang Narpati Cahyadi Husadha Dewi Ratnasari Dian Sudiantini Ery Teguh Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Fried Sinlae Handayani, Milda Hapzi Ali Haryanto , Raden Achmad I Putu Sutama Idel Eprianto Indra Sulistiana Kamilah Sa’diah Kardinah Indrianna Meutia Kardinah Indrianna Meutia Kisno Kisno Kisno Kisno Maidani, Maidani Marinda, Nera Mukti, Aloysius Harry Ni Nyoman Sawitri Nurjanah Nurjanah Nurul Baiti Oda I.B Hariyanto Pangaribuan, David Parno Prasetyo, Ery Teguh Pratiwi Nila Sari Primadi Candra Susanto Qibtiyana, Mariyatul R Wisnu Prio Pamungkas Raden Achmad Haryanto Rely, Gilbert Restu Cinthya Ayu Riyad Goza Rahmat Robertus Suraji Rossa, Elia Saputra Hasibuan, Edi Sari , Pratiwi Nila Setiowati, Dani Pramesti Setyo Hari Wijanto Sugeng Suroso Titania Febiola Tri Widyastuti Tri Widyastuti Utama, Bryan Pramudya Waluyo, Ponco Wastam Wahyu Hidayat Wiwik Utami Yayan Hendayana Yoganingsih, Tutiek Zen, Agustian