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All Journal Jurnal Bina Akuntansi Devotion: Journal of Research and Community Service Jurnal Paradigma Akuntansi Prosiding Seri Seminar Nasional International Journal of Application on Economics and Business

Vidyarto Nugroho

Fakultas Ekonomi Dan Bisnis Universitas Tarumanagara Jakarta

Author-ID : 4384841

Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Materials Science & Nanotechnology Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING PADA PERUSAHAAN INDUSTRI PERBANKAN YANG TERDAFTAR DI BEI Shintya Shasha Narita, Vidyarto Nugroho
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to obtain empirical evidenceabout the effect of firm size, leverage, profitability, board size, and cash holdings on income smoothing in banking industry companies listed on the Indonesia stock exchange for the period of 2016-2018. This study uses 31 samples of banking industry companies selected based on the purposive sampling method. The data used was secondary data in the form of financial statements originating from www.idx.co.id and www.sahamok.com with a total sample of 93 company data processed using SPSS 23.0. Data are being analyzed using logistic regression analysis with the SPSS 23.0 program. The results showed that leverage and cash holdings have a significant positive influence on income smoothing, board size have a significant negative influence on income smoothing. While the firm size and profitability has no influence on the income smoothing.

Analisa Profitabilitas, Likuiditas, Pertumbuhan Penjualan, Struktur Aset Terhadap Struktur Modal Peter Utama, Vidyarto Nugroho
Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to test empirically the relationship between profitability, liquidity, sales growth, and asset structure on capital structure in manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 - 2019. This study used 59 manufacturing companies that have been selected using the purposive sampling method, where the population that became sample had met the predetermined criteria, the total population was 166 for three years. The data in this study used secondary data. Data processing in this study used econometrics views (E-Views) version 11 software. The results of this study indicate that profitability, liquidity, sales growth, and asset structure have no effect on capital structure. The implication of this research is to provide input to management and investors in paying attention to the company's capital structure, because the capital structure reflects the company's financial performance

Cash Holding: Leverage, Liquidity, Net Working Capital, Capital Expenditure, And Profitability Ian Hanaputra, Vidyarto Nugroho
Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to determine the effect of leverage, liquidity, net working capital, capital expenditure, and profitability on cash holding on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The research uses a sample of 77 companies each year. The method of analysis used is panel data regression analysis with E-views 9. The results of the research with a significance level of 5% shows that leverage and net working capital have no effect on cash holding while capital expenditure has a negative effect on cash holding, and liquidity and profitability have a positive effect on cash holding.

Pengaruh Usia, Pendidikan, Tingkat Pendapatan, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Florientina, Vidyarto Nugroho
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to examine the effect of age, education level, income level, and tax penalties on Micro, Small, and Medium Enterprises (UMKM) taxpayer compliance in Tanah Abang Market. UMKM have a big influence on state of tax revenues. Therefore, taxpayers who carry out business activities in Tanah Abang Market are expected to carry out their tax obligations properly and correctly. The variables examined in this study were age (USA), education level (PND), income level (PDT), and tax penalties (SANK) for tax compliance (KEP). Sampling was done by purposive sampling with 95 respondents. This research used SPSS Statistics ver. 25. t-test results indicate that the independent variables USA and PND have no influence on the dependent variable KEP. Meanwhile, independent variables PDT and SANK have an influence on the dependent variable KEP. F test results indicate that the independent variables USA, PND, PDT, and SANK simultaneously have an influence on the dependent variable KEP.

Faktor-Faktor Yang Mempengaruhi Tarif Pajak Efektif Perusahaan Manufaktur Yang Terdaftar Di BEI Juliani dan Vidyarto Nugroho
Jurnal Paradigma Akuntansi Vol 1, No 1 (2019): Januari 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v1i1.7307

The purpose of this study is to examine the effect of firm size, profitability, leverage, and capital intensity towards effective tax rate on manufacturing companies listed in Indonesia Stock Exchange for period 2014 to 2016. The sampling method is by purposive sampling method and 67 companies chosen as sample. SPSS (Statistical Product and Service Solution) version 21 used to process data. The result shows that partially firm size, profitability, and leverage have significant effect on effective tax rate, while capital intensity have no significant effect. Simultaneously, firm size, profitability, leverage, and capital intensity have effect on effective tax rate.

FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE Vidyarto Nugroho; Nicholas Nicholas
Jurnal Bina Akuntansi Vol 7 No 1 (2020): Jurnal Bina Akuntansi Vol.7 No.1 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

The purpose of this research is to analyze the effect of leverage, liquidity, firm size,and firm age oncompanies financial performance in property and real estate companies listed on Indonesia Stock Exchange in 2015 – 2017. The sampling method used purposive sampling with total sample 105 data which was financial statement from www.idx.co.id. The collected data were analyzed by using Eviews 10. The research result that independent variables describe the dependent variable up to 72.54% , while 27.46% is described by other factors. Independent variable leverage, firm size, and firm age do not have a significant effect on firm value, while the liquidity have a significant effect on companies financial performance.

PENYUSUNAN SAK EMKM BAGI SISWA YAYASAN PRIMA UNGGUL Vidyarto Nugroho
PROSIDING SERINA Vol. 1 No. 1 (2021): PROSIDING SERINA III 2021
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

The business sector can be classified into Micro, Small and Medium Enterprises (MSMEs) and Large (National/Multinational) and is one of the business sectors that participate in advancing the economy in Indonesia. In addition to playing a role in economic growth, MSMEs also play a role in employment. Each business sector has its own Accounting and Reporting Standards and its tax obligations. MSME financial reports are very simple and tend to ignore standard financial administration rules. The Indonesian Institute of Accountants has prepared SAK-EMKM (Financial Accounting Standards for Micro, Small and Medium Entities) which came into effect as of January 1, 2018 to facilitate MSMEs in compiling company financial reports. This counseling aims to provide a more comprehensive insight for Prima Unggul Foundation students, who are trained to become entrepreneurs. It is hoped that they will be more stable and confident and can assist in better recording of the business/business that is being run, starting from making plans, knowing the rights and obligations as entrepreneurs and other technical matters in connection with their business accounting records. The activities run smoothly and will be useful in adding insight to the Prima Unggul Foundation students.

PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN PADA UMKM BERDASARKAN SAK EMKM PADA PT TANAH MAS RAYA Vidyarto Nugroho; Jennifer Saputri; Seika Carol; Angelica Angelica; Stefanie Lucy Wirawan
PROSIDING SERINA Vol. 2 No. 1 (2022): PROSIDING SERINA IV 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Laporan keuangan merupakan sebuah informasi berkaitan keuangan di perusahaan dimana dapat dipakai untuk menganalisa keadaan perusahaan serta menilai kapasitas perusahaan dalam periode tersendiri. Pada siklus akuntansi untuk satu periode dapat dipastikan bulanan, semester atau untuk periode satu tahun. Pengabdian kepada masyarakat yang dilakukan ini mempunyai tujuan untuk mempermudah entitas UMKM ketika membuat laporan keuangan yang sesuai dengan standard yang berlaku. Tujuan pengabdian kepada masyarakat ini adalah untuk membantu Mitra UMKM PT Tanah Mas Raya yang bergerak di bidang perdagangan Sparepart /suku cadang alat berat untuk unit Heavy Equipment, seperti Bulldozer, Grader, Loader.Logging Trucks, Dump Truck, Crane, Excavator untuk kehutanan,perkebunan dan tambang. di daerah jakarta dan luar jakarta, untuk menyusun laporan keuangan berdasarkan SAK EMKM yang telah ditetapkan IAI per 1 Januari 2018. Kegiatan pengabdian dihadirin pimpinan dan staff akuntansi perusahaan. Mentoring dilaksanakan mulai dari pemahaman kondisi usaha mitra dan pencatatan transaksi yang selama ini dilakukan,dilanjutkan dengan pemberian materi dan pelatihan bagaimana cara menyusun laporan keuangan sesuai dengan Standar akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah(SAK EMKM). Dengan adanya kegiatan pengabdian ini, diharapkan perusahaan dapat menyusun laporan keuangan dengan baik dan benar sehingga dapat menghasilkan informasi akuntansi yang akurat bagi pimpinan dan pemilik saham. Luaran dari hasil Pengabdian Kepada Masyarakat ini adalah proceeding seminar nasional sebagai pemakalah.

PENYULUHAN INVESTASI SAHAM DAN REKSADANA BAGI SISWA/I YAYASAN PRIMA UNGGUL DI JAKARTA TIMUR Vidyarto Nugroho; Emmaditea Farahia; Theofanne Adriel Nathania
PROSIDING SERINA Vol. 2 No. 1 (2022): PROSIDING SERINA IV 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Pengetahuan investasi dan pengelolaan keuangan melalui pembukuan sederhana sejak dini menjadi sangat penting. Pasar Modal dipandang sebagai salah satu sarana efektif untuk berinvestasi, banyak kalangan yang tidak mengetahui “What” “How” “Why” berinvestasi pasar modal, bahkan masyarakat hanya mengetahui berinvestasi di perbankan seperti menabung dan deposito. Tidak heran semakin banyaknya penyuluhan atau sosialisasi mengenai pasar modal yang dilakukan oleh lembaga pemerintahan maupun pihak swasta, sudah selayaknya pemerintah memasukkan matapelajaran atau edukasi terkait pasar modal di dalam kurikulum bagi siswa SMP ataupun SMA.

Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Manufaktur BEI Tahun 2017-2019 Steven Sean; Vidyarto Nugroho
Jurnal Paradigma Akuntansi Vol. 4 No. 3 (2022): Juli 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i3.19814

The purpose of this study is to test empirically the effect of company size, profitability, leverage, and liquidity on cash holding in manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 - 2019. This study uses data from 77 manufacturing companies that have been selected using the purposive sampling method. with a total of 231 data for three years. The data used are secondary data in the form of financial reports. This research data processing using the program Eviews version 11 (Econometric Views) for Windows. The results showed that the company size, probability, and leverage were not significant effect on cash holding, liquidity has a significant negative effect on cash holding. The implication of this research is the manager's decision to be the top in the company's decision making how to regulate the cash inflow and outflow policy. Manager's experience is important because with a lot of experience, managers can consider every decision that is right for their company.

Co-Authors Abdurrochman Halomoan Hasibuan Angelica Angelica Desya Permatasari Emmaditea Farahia Firman Syah Ghina Sausan Fadiyah Gita Olivia Sitompul Jennifer Saputri Nicholas Nicholas Seika Carol Stefanie Lucy Wirawan Steven Sean Theofanne Adriel Nathania

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