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All Journal The Indonesian Accounting Review Neo-Bis AJIE (Asian Journal of Innovation and Entrepreneurship) Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen AFRE Accounting Financial Review Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Jurnal Sinergitas PkM & CSR Distribusi Jurnal Riset Entrepreneurship BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Wiga : Jurnal Penelitian Ilmu Ekonomi Prosiding Konferensi Nasional PKM-CSR EKONOMIKA45 INCOME : Jurnal Akuntansi dan Keuangan Jurnal Ekonomi, Bisnis dan Sosial INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen
Andi Iswoyo
Universitas Wijaya Putra
Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Nursing Public Health Social Sciences Other

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ANALISIS PENERAPAN TAX PLANNING PENGADAAN ASET SECARA SEWA GUNA USAHA ATAU LEASING BERDASARKAN KMKNO. 1169/KMK.01/1991 PADA CV. GRESSINDO TEKNIK Andi Iswoyo
Income Vol 4 No 2 (2023): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v4i2.220

Abstract

Analisis sumber pendanaan leasing dalam pengadaaan aset dibutuhkan sebuah perusahaan yang dimana langkah pengambilan keputusan terkait investasi yang akan dilakukan. Dalam kasus Sewa Guna Usaha (Leasing)merupakan suatu perjanjian dimana antara pihak lessordengan pihak lessee. Pihak lessor memberikan beberapa hak kepada lesseeberguna untuk penggunaan barang dalam modal selama jangka waktu tertentu, dengan adanya suatu keuntungan berkala yang besar kecilnya tergantung dari perjanjian tersebut. Sewa Guna Usaha (Leasing) dapat dibedakan menjadi hal sewa guna usaha dengan hak opsi (Finance Lease) dan sewa guna usaha tanpa hak opsi (Operating Lease). Penelitian ini bertujuan untuk menjelaskan secara menyeluruh dan komprehensif metode alternatif leasing mana yang lebih menguntungkan dalam pengadaan aset (kendaraan) antara metode finance leasedengan metode operating lease, serta untuk mempengaruhi pengambilan keputusan oleh pihak manajemen dalam pengadaan aset.
THE IMPACT OF INVESTMENT DECISIONS AND FINANCING DECISIONS ON FIRM VALUE WITH FIRM SIZE AS A MODERATING VARIABLE (In Food and Beverage Subsector Companies Listed on the Indonesia Stock Exchange for 2022-2024) Adinda Ayu Puspitasari; Aminatuzzuhro Aminatuzzuhro; Andi Iswoyo
Income Vol 7 No 2 (2026): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v7i2.631

Abstract

This study aims to examine the effect of investment decisions and financing decisions on firm value with firm size as a moderating variable in food and beverage companies listed on the Indonesia Stock Exchange during the 2022-2024 period. The study employed a quantitative approach using purposive sampling, resulting in 26 sample companies. The data were analyzed using panel data with Eviews 13. The results indicate that investment decisions have no significant effect on firm value, while financing decisions have a positive and significant effect on firm value. Furthermore, firm size does not moderate the relationship between investmen decisions and firm value but moderate the relationship between financing decisions and firm value.
THE IMPACT OF INVESTMENT DECISIONS AND FINANCING DECISIONS ON FIRM VALUE WITH FIRM SIZE AS A MODERATING VARIABLE (In Food and Beverage Subsector Companies Listed on the Indonesia Stock Exchange for 2022-2024) Adinda Ayu Puspitasari; Aminatuzzuhro Aminatuzzuhro; Andi Iswoyo; Supriyanto Supriyanto
Income Vol 7 No 2 (2026): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v7i2.631

Abstract

This study aims to examine the effect of investment decisions and financing decisions on firm value with firm size as a moderating variable in food and beverage companies listed on the Indonesia Stock Exchange during the 2022-2024 period. The study employed a quantitative approach using purposive sampling, resulting in 26 sample companies. The data were analyzed using panel data with Eviews 13. The results indicate that investment decisions have no significant effect on firm value, while financing decisions have a positive and significant effect on firm value. Furthermore, firm size does not moderate the relationship between investmen decisions and firm value but moderate the relationship between financing decisions and firm value.
Beyond Disclosure: Does Sustainability Control Maturity Drive Eco-Efficiency in State-Owned Enterprises? Andi Iswoyo; Rodhiyah Rodhiyah; Endah Supeni Purwaningsih; Pramandyah Fitah Kusuma; Salsabila Azka Az-Zahra
The Indonesian Accounting Review Vol. 16 No. 2 (2026): Volume 16 No 2 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v16i2.5686

Abstract

This study examines whether Sustainability Management Control System Maturity (SMCSM) is associated with eco-efficiency in Indonesian non-financial state-owned enterprises. Using annual reports and sustainability reports from 33 enterprises over the 2015–2024 period, this study develops a report-based SMCSM index covering sustainability target setting, KPI measurement, monitoring and evaluation, managerial accountability and governance, corrective action and learning, and integration with operational and risk control. The full dataset contains 320 firm-year observations, whereas the main energy model uses 90 observations from 12 firms due to uneven availability of environmental data. Eco-efficiency is measured using revenue-based environmental efficiency indicators, with energy eco-efficiency as the main dependent variable and emission and water eco-efficiency as robustness measures. The empirical analysis employs panel regression with firm fixed effects and clustered standard errors. The results do not support a significant association between SMCSM and energy eco-efficiency, and similar patterns appear in lagged models, sensitivity tests, and robustness models using emission and water eco-efficiency. However, changes in the scope of environmental reporting are consistently associated with energy eco-efficiency, indicating that the reporting boundary and measurement coverage affect the comparability of report-based environmental performance. This study contributes to sustainability management accounting by introducing a documentary SMCSM index and highlighting the importance of the reporting scope for interpreting eco-efficiency data. Practically, the findings suggest that managers and regulators should not treat disclosed sustainability control maturity as direct evidence of environmental efficiency improvement unless reporting boundaries and operational embedding are clearly established.
Co-Authors Adinda Ayu Puspitasari Agung Bayu Murti Akhmad Julian Saputra Alfi Nugroho ALFI NUGROHO Almaas Kurnia Savira Aminatuzzuhro Andri Krisna Dianto Antoni Antoni Antoni Antoni Aristyanto, Erwan Budi Sesariani Daryanto, Didik Dedy Setiawan Dewi Rosaria Indah Dian Purnama Sari Dwi Sasono Endah Supeni Purwaningsih Faisol Humaidi Fitra Mardiana Fitri Dita Febriani Hario Adji Pamungkas HERI SUSANTO Heri Susanto Hutomo Setia Budi Hutomo Setia Budi Iful Novianto Karlin Karlin Khilya Al Majida Kurniasari, Dwiyana Anela Lili indah Pratiwi Linda Catur Widianti M. Saiful Hilal M. Syaiful Arif Mochammad Muchid Mochammad Syaiful Arif Muchammad Muchid Muchid, Muchammad Muchid, Muhamad Muchid, Muhammad Muhamad Muchid Muhammad Muchid Nanang Setiawan Nindy Puspita Sari Nugroho, Alfi Ong Andre Wahyu Riyanto, Ong Andre Wahyu Pramandyah Fitah Kusuma Pujianto Pujianto Pujianto Pujianto Putra Hadi Irawan Rizqiawan, Hendrik Rodhiyah Rodhiyah Rodhiyah Rodhiyah Rodhiyah Rodhiyah Rodhiyah Rodhiyah Salsabila Azka Az-Zahra Sarie, Rena Febrita Soedjatmiko Soedjatmiko Suprayoga, Suprayoga Supriyanto Supriyanto Syahrial, Ramon Trisa Indrawati Trisa Indrawati Wahyu Nugroho Wahyu Widi Astutik Yanuar Fauzuddin