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All Journal Wahana Riset Akuntansi The International Journal of Accounting and Business Society AKRUAL: Jurnal Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia Jurnal ASET (Akuntansi Riset) JURNAL PENDIDIKAN TAMBUSAI International Journal of Financial, Accounting, and Management Jurnal Investasi The Indonesian Journal of Accounting Research Jurnal Bina Akuntansi JEKPEND Jurnal Ekonomi dan Pendidikan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ilmiah Wahana Pendidikan Educoretax Transekonomika : Akuntansi, Bisnis dan Keuangan International Journal of Islamic Education, Research and Multiculturalism (IJIERM) Jurnal Ekonomi Trisakti JAKPI Media Riset Akuntansi Auditing & Informasi Indonesian Management and Accounting Research Jurnal Akuntansi Trisakti Journal of Creative Student Research Jurnal Mutiara Ilmu Akuntansi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Student Research Journal INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen
Murtanto Murtanto
Unknown Affiliation
Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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Analisis Perbandingan Kinerja Keuangan Perusahaan BUMN Industri Farmasi Sebelum Dan Sesudah Holding Periode 2018-2022 Sabar Hasiholan Manalu; Murtanto Murtanto; H Lutfi Baradja
Student Research Journal Vol. 2 No. 1 (2024): Februari : Student Research Journal
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/srjyappi.v2i1.1004

Abstract

This research was conducted to examine and obtain a comparison of the performance of state-owned pharmaceutical industry companies before and after the formation of the holding company. Based on the results of research conducted, the author uses the results of the total asset turnover ratio (TATO), Net Profit Margin (NPM), Return on Assets (ROA), Return On Equity (ROE), Debt to Equity Ratio (DER), and Current Ratio ( CR). The method used in this research is a descriptive and comparative method using a quantitative approach. The results of this study show that there are differences in the financial performance of pharmaceutical industry holding companies as measured by the Total Asset Turnover ratio before and after Holding, there are differences in the financial performance of pharmaceutical industry holding companies as measured by the Net Profit Margin ratio before and after Holding, there are differences in financial performance pharmaceutical industry holding companies as measured by the Return On Asset ratio before and after Holding, there is no difference in the financial performance of pharmaceutical industry holding companies as measured by the Return On Equity ratio before and after Holding, there is no difference in the financial performance of pharmaceutical industry holding companies as measured by the ratio Debt to Equity Ratio before and after Holding, and there are differences in the financial performance of pharmaceutical industry holding companies as measured by the Current Ratio before and after Holding.
Analisis Komparasi Efektivitas dan Kontribusi Pajak Restoran Terhadap Pendapatan Asli Daerah Kota Bekasi dan Kabupaten Bekasi Putra, Khairul Aditya; Murtanto, Murtanto
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i11.16741

Abstract

Penelitian ini bertujuan untuk memberikan analisis yang menyeluruh dan obyektif mengenai kontribusi dan efektivitas pajak restoran di Kota Bekasi dan Kabupaten Bekasi, serta memberikan informasi mendalam kepada pemerintah daerah dan legislator. Di Kota Bekasi dan Kabupaten Bekasi, penelitian ini mengkaji efektivitas dan kontribusi pajak restoran terhadap PAD tahun 2019 hingga 2023. Penelitian ini menggunakan desain penelitian kualitatif. Validitas dan objektivitas hasil dijamin oleh desain penelitian yang metodis, empiris, dan statistik. Hasil penelitian menunjukkan standar deviasi sebesar 23,01%, median sebesar -14,65%, dan rata-rata laju pertumbuhan penerimaan pajak restoran di Kabupaten Bekasi sebesar -7,68%. Sebaliknya, Kota Bekasi rata-rata tumbuh sebesar -9,09% dengan median -16,15% dan standar deviasi 28,19%. Di Kabupaten Bekasi, pemungutan pajak restoran selalu efektif dengan rata-rata realisasi sebesar 100% sehingga mendapat predikat “Sangat Efektif”. Sedangkan Kota Bekasi rata-rata realisasinya sebesar 86% dan termasuk dalam kategori “Cukup Efektif”. Di Kabupaten Bekasi, pajak restoran memberikan kontribusi terhadap PAD lebih besar dibandingkan di Kota Bekasi; rata-rata kontribusinya sebesar 21,27% dengan penilaian “Sangat Baik”, sedangkan di Kota Bekasi sebesar 12,80% dengan penilaian “Baik”. Temuan yang memberikan analisis menyeluruh terhadap stabilitas keuangan dan efektivitas pemerintah daerah di Kota Bekasi dan Kabupaten Bekasi ini menekankan pentingnya memahami proses administrasi dan dinamika daerah dalam rangka mengoptimalkan pendapatan pajak daerah.
Kinerja Keuangan dan Tingkat Inflasi Terhadap Kinerja Saham Perusahaan Sektor Infrastruktur di Bursa Efek Indonesia Adhi, Shabrina Prissilia; Murtanto, Murtanto
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i10.16750

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan dan tingkat inflasi terhadap return saham pada perusahaan infrastruktur yang terdaftar di Bursa Efek Indonesia. Sampel yang digunakan dalam penelitian ini sebanyak 31 perusahaan dengan waktu penelitian 2018-2022. Penelitian ini menggunakan data sekunder, pengambilan sampel dalam penelitian ini merupakan purposive sampling, metode pengelolahan atau analisis data yang digunakan adaah pengujian asumsi klasik, analisis regresi Ordinary Least Square (OLS) dan uji hipotesis menggunakan uji t dan uji F, alat pengelolahan data yang digunakan yaitu Eviews 12. Berdasarkan hasil penelitian ini diketahui bahwa variabel CR, DER, PER, RE, dan Tingkat Inflasi tidak berpengaruh dan tidak signifikan terhadap return saham.
The Effect of Green Finance, Green Energy, and ESG Performance on Carbon Neutrality: Empirical Study on Energy Sector Companies in Indonesia Siregar, Namora Safira; Murtanto, Murtanto
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5348

Abstract

The objective aims to analyze the effect of green finance, green energy, and ESG performance on carbon neutrality firms registered on the IDX throughout the timeframe 2020–2022. The research sample consists of companies in the energy sector, transportation, industry, and basic materials that produce high intensive energy that were listed on the Indonesia Stock Exchange during the specified period and had published audited annual reports. Using a purposive sampling method, 26 companies were selected as samples, resulting in a total of 78 observational data points. This research employs panel regression analysis, utilizing annual and ESG-related reports. The results show that green energy and ESG Performance have a significant positive effect on carbon neutrality. Meanwhile, green finance does not have a significant effect on carbon neutrality.
Foreign ownership and sustainability performance in Indonesia Zulaecha, Hesty Erviani; Murtanto, Murtanto
International Journal of Financial, Accounting, and Management Vol. 1 No. 1 (2019): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v1i1.39

Abstract

Purpose: This research is designed to find empirical evidence on the influence of Foreign Ownership as moderating to enterprise risk management, business strategy, and firm age on sustainability performance. Research Methodology: This research was tested through random samples of 11 manufacturing companies period 2014-2017. Regression analysis was adopted to test the hypotheses significant influence to sustainability performance. But, the firm age doesn’t have influence on sustainability performance. Limitation: The use of secondary data and content analysis methods that cause limitations in conclusions and are subjective. Implication: This research shows that the harmonious relationship between strategic management related to enterprise risk management, business strategy, and the role of foreign ownership to achieve high sustainability performance. Keywords: Sustainability performance, Business strategy, Foreign owner, Enterprise risk management, Firm age How to Cite: Zulaecha, Hesty & Murtanto. (2019). Foreign ownership and sustainability performance in Indonesia. International Journal of Financial, Accounting, and Management, 1(1), 1-15.
AI and Robotic Engagement as Catalysts for Mining Industry Sustainability Performance Ario Wicaksono, Dading Damas; Murtanto, Murtanto; Gunawan, Juniati; Lawita, Florencia Irena; Dhammika Lie, Euro Prishadda
Jurnal ASET (Akuntansi Riset) Vol 18, No 1 (2026): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2026
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v18i1.97778

Abstract

Purpose - This study investigates the extent of carbon emission reduction, green behaviour, and economic value generated from environmentally friendly activities by emphasizing artificial intelligence and robotic engagement as two distinct instruments in the digitalization era 5.0. The research focuses on mining companies in Indonesia during 2022–2025 to evaluate their impact on corporate sustainability performance. Design/methodology/approach This study employs a quantitative panel-data approach using secondary data with purposive sampling. Hypotheses are tested using the best-fit model among CEM, FEM, and REM, followed by classical assumption tests and robust standard errors to ensure the validity, consistency, and stability of the regression estimates. Findings - The findings indicate that carbon reduction, green income, and sustainable AI significantly improve sustainability performance. AI strengthens the effects of carbon reduction and green income but weakens the influence of green employee behavior. Robotic engagement shows a negative and insignificant moderating effect. Consequently, the hypotheses on green employee behavior and robotic moderation are rejected. Originality/Novelty - This study introduces a modified proxy model that can be utilized by future researchers employing a quantitative approach with secondary data. Furthermore, it differentiates the roles of artificial intelligence and robotic engagement as two distinct constructs, in contrast to previous studies that predominantly integrated them into a single technological framework.© 2023 Kantor Jurnal dan Publikasi UPI
Co-Authors Adhi, Shabrina Prissilia Afyfah Putri Ramadya Agustina, Cindy Alkhasani, Muhammad Rizki Alusinsing, Daniel Andrew Jonathan Jaya Annisa Aulia Rahmah Apriliani, Ayu Fitria Aqamal Haq Ario Wicaksono, Dading Damas Aris Rianto Faisal Aris Riantori Faisal Asmarani, Niken Yulika Ayu Ekasari Balliyand, Ahmad Faiz Zindan Banjarnahor, Erliana Danang Puguh Wibowo Dewi, R. Rosiyana Dhammika Lie, Euro Prishadda Dicky Chandra Hermawan Dito Rozaqi Arazy E.G, Delitha Magfira Elok Nusantari Erin, Erin Faisal, Aris Riantori Fatik Rahayu Femmy Juliastuti Ferisanti, Ferisanti Florencia Irena Lawita GUDONO GUDONO H Lutfi Baradja Haadi Yanuar Harry Prihatmoko Hartiaman, Fahmi Hasibuan, Novia Ramanda Hasnawati Hasnawati Hayunigtyas, Alifindi Rizky Hendra, Tjie Hermi Hermi Ice, Ice Nasyrah Noor Ikhwani Zulaikha Iswandika, Ryandi Jordan Tirta Jaya Juniati Gunawan, Juniati Kumala, Reza Kusno, Hendra Sanjaya Lestari Manurung marini, marini marini Maris Gihon Juventus Togatorop Maulana Yusuf Melva Djasmin Muhammad Yasykur Aminullah Nabiilah, Dhiyaa Nailah, Zayyan Nugroho , Nugroho Inggil Oktayanti, Ni Kadek Ayu Paryda, Paryda Prayogo, Yudhi Adnan Putra, Khairul Aditya Raffi Faruqi Ruslan, Muhamad Riviera, Riviera Allie Sabar Hasiholan Manalu Saf'anah, Amelia Putri Samudro, Ardianto Santika, Sisca Sekar Mayangsari Setyoastuti, Nisrina Dwi Sipayung, Emma Siregar, Namora Safira Sisca Maria Situmorang, Septy Ananda Sofie, Sofie Sri Lastanti, Hexana Sri Widyastuti Sugihyanto, Toto Suhardjo Utama, Andrea Vivian Regita Wibowo Wibowo Wismoyo, Chairul Yeremia Valentino Yuana Jatu Nilawati Yustina, Nirma Zahara, Sasmita Zulaecha, Hesty Erviani