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Analsisis Pengaruh Merger dan Akuisisi Terhadap Kinerja Perusahaan Publik di Indonesia Payamta Payamta; Doddy Setiawan
The Indonesian Journal of Accounting Research Vol 7, No 3 (2004): JRAI September 2004
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.121

This research aims to examine the effect of merger and acquisition on firms’ performance at Jakarta Stock Exchange. Firm performance is measured using financial ratios: current ratio, quick ratio, total assets to debt ratio, net worth to debt ratio, total assets turnover, fixed asset turnover, ROI, ROE, NPM and OPM and abnormal return around Mergers and Acquisition (M&A) announcement date. Sample of this research consists of 16 manufacturing firms from 1990-1996. We use wilcoxon sign test and manova for research analysis. The results from manova test shows that financial ratios simultaneously indifference between before and after M&A. Abnormal return after M&A announcement date significantly different from abnormal return before M&A announcement date. Investor earned positive abnormal return at before M&A announcement and turn to negative abnormal return after M&A announcement. Partial test using wilcoxon sign test shows that total asset turnover, ROI, ROE at 1 years before and 1 years after M&A announcement, total asset turnover and fixed asset turnover at 2 years before and 1 years after M&A, total asset turnover, fixed asset turnover, ROI, ROE and NPM at 1 years before and 2 years after M&A, total asset to debt, net worth to debt, total asset turnover and fixed asset turnover at 2 years before and 2 years after M&A are significantly different. These financial ratio getting worse after M&A. These results indicated that M&A does not provide sinergy for firms and they can not achieve economic motive.

COW COMPLETE FEED: PROGRAM SWASEMBADA PAKAN TERNAK RUMINANSIA KELOMPOK PETERNAK SAPI DESA PANDEYAN KABUPATEN KARANGANYAR An Nurrahmawati; Taufiq Arifin; Dian Perwitasari; Anni Aryani; Payamta Payamta; Evi Gantyowati; Isna Putri Rahmawati
Diseminasi: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2022)
Publisher : Pusat Pengabdian kepada Masyarakat- LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/diseminasiabdimas.v4i2.3338

Cows are livestock that breeders widely choose because of the various possible benefits. One breeder group that also maximizes this benefit is the “SUBUR LESTARI” Cattle Breeders Group, located in Pandeyan Village, Tasikmadu District, Karanganyar Regency, Central Java. This Cattle Breeding Group comprises 35 people with a total of 97 cows. This group of cattle breeders experienced several problems because the majority of the member had their main livelihood as farmers. Hence, they lack knowledge regarding the fulfillment of livestock nutrition. Cattle nutrition has been fulfilled independently from agricultural waste belonging to group members, such as peanut leaves, corn straw, and rice straw. Independence in meeting food needs becomes urgent in the non- harvest period with 97 cows whose nutritional levels must be maintained. The solution we propose is to synergize science-based food technology with local resources. Innovation Complete feed is an engineered ruminant food that relies on silage from agricultural waste feed ingredients and a mixture of agribusiness waste to create nutrient- rich animal feed. Complete feed is an innovation in order to fulfill the nutrition of cows and, at the same time, increase the mass of cows. The approach to carry out this service activity includes identifying local resources and suppliers for ingredients for making complete foods, training in complete food production management, and procurement of equipment. The service activity has been done on Friday, 15 April 2022. The expected output from these service activities is the creation of self-sufficiency in providing cattle food without depending on the season. Sapi merupakan hewan ternak yang banyak dipilih oleh peternak karena berbagai manfaat yang dapat diperoleh. Salah satu kelompok peternak yang juga memaksimalisasi ternak sapi adalah Kelompok Peternak Sapi “SUBUR LESTARI” yang terletak di Desa Pandeyan Kecamatan Tasikmadu Kabupaten Karanganyar, Jawa Tengah. Kelompok Peternak Sapi ini beranggotakan 35 orang dengan total sapi yang dimiliki 97 ekor sapi. Kelompok peternak sapi ini mengalami beberapa masalah karena mayoritas peternak memiliki mata pencaharian utama sebagai petani sehingga pengetahuan terkait pemenuhan gizi ternak belum maksimal. Pemenuhan gizi sapi selama ini dipenuhi secara swadaya dari limbah hasil pertanian milik anggota kelompok, seperti daun kacang tanah, jerami jagung dan jerami padi. Kemandirian dalam pemenuhan kebutuhan pangan menjadi mendesak di masa non panen dengan 97 sapi yang harus tetap dijaga kadar gizinya. Solusi yang kami ajukan adalah dengan menyinergikan teknologi pangan berbasis ilmu pengetahuan dengan sumber daya lokal. Inovasi Complete feed atau pakan lengkap merupakan rekayasa pangan ternak ruminansia yang mengandalkan silase bahan pakan hasil limbah pertanian dan campuran limbah agrobisnis untuk menciptakan pakan ternak kaya gizi. Pakan lengkap merupakan inovasi yang dapat digunakan dalam rangka memenuhi gizi sapi dan sekaligus dapat menambah massa sapi. Pendekatan yang dilakukan untuk melaksanakan kegiatan pengabdian ini diantaranya identifikasi sumber daya lokal dan supplier untuk bahan pembuatan pangan komplit, pelatihan manajemen produksi pangan komplit dan pengadaan peralatan. Pengabdian tersebut telah terlaksana pada Hari Jumat, 15 April 2022. Luaran yang akan dihasilkan dalam kegiatan pengabdian adalah terciptanya kemandirian penyediaan pangan sapi tanpa tergantung musim.

Analysis of Countercyclical Policy Effectiveness in Maintaining Bank Health in Conventional Commercial Banks Research Project Salta; Payamta
Jurnal Multidisiplin Madani Vol. 3 No. 4 (2023): April 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v3i4.2800

The Corona Virus Disease (Covid-19) outbreak has an impact on various sectors of life, not only in the health sector, all sectors are affected. The most severe and prolonged impact is the banking sector which can endanger the economic sector. Seeing these conditions, the government/Financial Services Authority (OJK) issued an economic stimulus policy (Countercyclical) to maintain bank health. The purpose of this study was to analyze the effectiveness of economic stimulus policies (Countercyclical) by comparing the health conditions of banks before Covid-19 and during Covid-19, before Covid-19 and after Covid-19, during void-19 and after Covid-19. This research is relevant to the prudential banking theory (prudential principle), banks must be managed properly or with caution because the collapse of a bank will have a systemic impact. Second, the policy theory is relevant to the actions taken by the Financial Services Authority to maintain economic and banking stability affected by the Corona Virus Disease (Covid-19). Researchers in analyzing the effectiveness of economic stimulus policies (Countercyclical) by examining the health condition of the bank with the assessment method using the RGEC method, the elements assessed are Risk Profile, Goog Corprate Governance, Earning and Capital, and other financial aspects. Researchers compared the three conditions before, during, and after coronavirus disease (Covid-19). The different test tools used were the paired sample t-test for normally distributed data and the Wilcoxon signed rank test for non-normally distributed data, SPSS version 24.0 for windows. Based on the results of data analysis shows that; There is no difference in the health of banks during Covid-19 compared to before Covid-19 for NPL Gross, NPL Net, BOPO and GCG, while ROA, LDR, CAR and NIM have differences in effective countercyclical policies. During Covid-19 conditions compared to after Covid-19 there were differences in the ratios of NPL Gross, NPL Net, BOPO, LDR, CAR and NIM while for GCG and ROA there were no differences in effective countercyclical policies. The condition of bank health before Covid-19 compared to after Covid-19 in the ratio of NPL Gross, NPL Net, BOPO, GCG had no difference in conditions while ROA.LDR, NIM and CAR had differences, meaning the policies were countercyclical effective

PEMBERDAYAAN PENGRAJIN SARUNG PANTAI PADA SENTRA SARUNG PANTAI DI DESA LABAN KABUPATEN SUKOHARJO Dian Perwitasari; Y Anni Aryani; An Nurrahmawati; Isna Putri Rahmawati; Evi Gantyowati; Payamta Payamta; Doddy Setiawan
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 5 (2023): SWARNA: Jurnal Pengabdian Kepada Masyarakat, Mei 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v2i5.517

Kabupaten Sukoharjo memiliki sejumlah daya tarik bagi wisatawan, salah satunya melalui seni budaya pengrajin sarung pantai. Daerah tanpa pantai yang memproduksi ribuan sarung pantai dan diminati sampai ke luar Pulau Jawa ini ternyata masih banyak orang yang belum mengetahuinya. Pangsa pasar yang sebenarnya sangat luas, namun belum bisa dirasakan secara langsung oleh para pengrajin. Aktivitas pengabdian kepada masyarakat dipilih dan dilakukan di Lilik Sarung Pantai, di Desa Laban Sukoharjo, karena UKM ini turut berkontribusi dalam membantu meningkatkan perekonomian masyarakat sekitar. Salah satu keunikan Lilik Sarung Pantai dibandingkan UKM lain adalah UKM ini masih menggunakan teknik pewarnaan tradisional manual yang sangat khas sedangkan UKM lain sudah menggunakan teknik modern sablon. Proses penjemurannya masih dilakukan di tengah hamparan sawah sepanjang 20 meter. Meskipun, selama 13 tahun UKM ini beroperasi, namun dalam mengelola bisnisnya, pengetahuan pemilik tentang bagaimana mengelola usaha secara keseluruhan dan komponen mesin yang dimiliki dinilai masih kurang memadai, sehingga proses produksi kurang efektif dan efisien. Pendekatan pelaksanaan pengabdian kepada masyarakat ini adalah memberikan pelatihan manajemen usaha dan bantuan pengadaan komponen mesin yang telah dilaksanakan pada tanggal 6 Mei 2023. Hasil yang diharapkan dari kegiatan pengabdian ini adalah UKM dapat terus mengembangkan pangsa pasar melalui keterampilan manajemen usaha sehingga produktivitas meningkat.

PUBLIC ATTENTION'S EFFECT ON LOCAL GOVERNMENT PERFORMANCE ACCOUNTABILITY IN INDONESIA Agung Dwi Mahendra; Payamta Payamta
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 3 (2023): IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i3.10178

This research examines the accountability of local government performance. The objective of this study is to obtain empirical evidence regarding the influence of public attention on the accountability of local government performance in Indonesia. The sample used in this research consists of 1,542 local governments in Indonesia in 2018 and 2020. The variables employed include the dependent variable, which is the accountability of local government performance; the independent variable, public attention proxied by internet search activity; and control variables such as government size, complexity of local government, region type, and geographic location of the local government. This study utilizes secondary data obtained from the Financial Statements of Local Governments (LKPD), the Annual Reports of the Ombudsman, the Ministry of Administrative and Bureaucratic Reform (PAN and RB), and data from the Central Bureau of Statistics (BPS). The research findings indicate that independent variables, namely internet search activity, have a positive influence on the accountability of local government performance. Furthermore, the control variables of government size and geographic location of the local government have an impact on the accountability of local government performance, while the complexity and type of local government do not affect the accountability of local government performance.

THE EFFECT OF AUDIT COMMITTEE CHARACTERISTICS AND WOMEN ON BOARD ON FIRM PERFORMANCE: AN ANALYSIS OF INDONESIAN MANUFACTURING FIRMS Adeviani Fiardhani; Payamta Payamta
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i4.6693

Abstract The failures of several global companies caused by alleged financial statements fraud has created the awareness for the need of producing a quality of corporate financial reporting. Thus, the failures of several global companies reinforce the view that there is a critical need to improve the quality and reliability of the corporate financial systems through corporate governance in developed and emerging countries. This study aims to examine the characteristics of the audit committee and women on board on firm performance of manufacturing companies in Indonesia from 2019 – 2021. In order to investigate characteristics of the audit committee and women on board on firm performance of manufacturing companies in Indonesia, the dependent variable is firm performance (ROA, ROE, and Tobin’s Q). The independent variables in this research are audit committee characteristics (ACC), and women on board (WOMEN). Last, the moderating variables is family ownership (FAMILY). The result show that there is positive effect of ACC and WOMEN on firm performance. In addition, this result indicates that audit committee characteristic in family and non-family firm its different. This research is to provide further enrichment related to the problem of inconsistency in the relationship between audit committee characteristics and firm performance, especially there are not many such research in emerging countries such as Indonesia, especially regarding to the existence of strong family ownership in Indonesia companies. Keyword: Audit Committee Characteristics, Women on Board, Family Ownership, Firm Performance

PEMBERDAYAAN PENGRAJIN SARUNG PANTAI PADA SENTRA SARUNG PANTAI DI DESA LABAN KABUPATEN SUKOHARJO Dian Perwitasari; Y Anni Aryani; An Nurrahmawati; Isna Putri Rahmawati; Evi Gantyowati; Payamta Payamta; Doddy Setiawan
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 5 (2023): SWARNA: Jurnal Pengabdian Kepada Masyarakat, Mei 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v2i5.517

Kabupaten Sukoharjo memiliki sejumlah daya tarik bagi wisatawan, salah satunya melalui seni budaya pengrajin sarung pantai. Daerah tanpa pantai yang memproduksi ribuan sarung pantai dan diminati sampai ke luar Pulau Jawa ini ternyata masih banyak orang yang belum mengetahuinya. Pangsa pasar yang sebenarnya sangat luas, namun belum bisa dirasakan secara langsung oleh para pengrajin. Aktivitas pengabdian kepada masyarakat dipilih dan dilakukan di Lilik Sarung Pantai, di Desa Laban Sukoharjo, karena UKM ini turut berkontribusi dalam membantu meningkatkan perekonomian masyarakat sekitar. Salah satu keunikan Lilik Sarung Pantai dibandingkan UKM lain adalah UKM ini masih menggunakan teknik pewarnaan tradisional manual yang sangat khas sedangkan UKM lain sudah menggunakan teknik modern sablon. Proses penjemurannya masih dilakukan di tengah hamparan sawah sepanjang 20 meter. Meskipun, selama 13 tahun UKM ini beroperasi, namun dalam mengelola bisnisnya, pengetahuan pemilik tentang bagaimana mengelola usaha secara keseluruhan dan komponen mesin yang dimiliki dinilai masih kurang memadai, sehingga proses produksi kurang efektif dan efisien. Pendekatan pelaksanaan pengabdian kepada masyarakat ini adalah memberikan pelatihan manajemen usaha dan bantuan pengadaan komponen mesin yang telah dilaksanakan pada tanggal 6 Mei 2023. Hasil yang diharapkan dari kegiatan pengabdian ini adalah UKM dapat terus mengembangkan pangsa pasar melalui keterampilan manajemen usaha sehingga produktivitas meningkat.

Systematic Literature Review Riset Pelaporan Keuangan BLUD Y Anni Aryani; Sutaryo, Sutaryo; Taufiq Arifin; Doddy Setiawan; Evi Gantyowati; Payamta Payamta; Isna Putri Rahmawati; Nurrahmawati; Dian Perwitasari
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 2 (2024): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v5i2.5524

This research seeks to examine the extent to which research related to BLUD financial reporting has been carried out by researchers in Indonesia since the publication of Permendagri Number 79 of 2018. By using a systematic literature review on the SINTA portal, researchers found that research related to BLUD financial reporting is still very limited. The existing research in the literature to date still contains more descriptive research and case study research compared to causality research with empirical studies. Previous research also had limited research objects, only covering one BLUD with case studies or just one Regency/City for empirical research. The analysis carried out is still relatively simple and not yet comprehensive. Referring to the results of a systematic literature review, this research emphasizes the urgency of strengthening research related to BLUD financial reporting. Future research can increase the scope of observations followed by more in-depth analysis to produce more comprehensive research findings so as to produce constructive recommendations for BLUD financial reporting. With more comprehensive research, future researchers can improve the quality of publications by publishing more articles in SINTA 2 indexed journals or even reputable international journals. Thus, the contribution of research related to BLUD in the public sector accounting literature in Indonesia can increase and become increasingly significant.

The development of fraud prevention policies in the public sector: A bibliometric analysis Mabel, Serah Novarida; Payamta, Payamta; Winarna, Jaka
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss1.art10

Fraud in the public sector has become a global issue that impacts national finances, institutional integrity, and public trust. This study aims to analyze fraud prevention strategies in the public sector through a bibliometric approach based on 61 Scopus-indexed articles published between 2015 and 2024. The methodology employed is bibliometric analysis with the help of VOSviewer software to identify research trends, influential authors, and key topics related to fraud prevention. The findings suggest that new technologies such as artificial intelligence (AI), blockchain, and data analytics play a crucial role in enhancing transparency and detecting fraud more effectively. Furthermore, an ethical organizational culture, strong leadership commitment, and robust internal control systems are important factors in mitigating fraud risks. This study concludes that an approach combining cutting-edge technology and strong governance is necessary for sustainable fraud prevention in the public sector.

Coretax Application Usage by Local Government Expenditure Treasurers: An Evaluation Based on Technology Acceptance Model Sutaryo Sutaryo; Y Anni Aryani; Taufiq Arifin; Doddy Setiawan; Evi Gantyowati; Payamta Payamta; Isna Putri Rahmawati; An Nurrahmawati; Muhammad Alif Nur Irvan
Pajak dan Manajemen Keuangan Vol. 2 No. 5 (2025): Oktober : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v2i5.1649

The study aims to evaluate the adoption of the Coretax system by government expenditure treasurers using the Technology Acceptance Model (TAM). We assesses the factors influencing users' attitudes and intentions toward using new technology. Primary data from local government public service agencies in Karanganyar and Wonogiri regencies are collected by using questionnaire, analyzed with linear regression and path analysis. Our analysis reveals that perceived usefulness and behavioral intention are scored high, indicating that the treasurers find Coretax beneficial and are strongly inclined to continue using it. However, perceived ease of use and attitude toward use showed moderate to high ratings, indicating room for improvement in terms of ease of use and user comfort. Regression analysis found that perceived ease of use significantly affects perceived usefulness, attitude toward use, and behavioral intention. However, perceived usefulness and attitude toward use did not significantly influence behavioral intention. The findings suggest that the ease of use of Coretax plays a more crucial role in shaping the treasurers' behavioral intentions than perceived usefulness or affective attitude. This study providing insights into key determinants affecting user intentions and offering empirical foundations for developing training policies, system design improvements, and implementation strategies tailored to the public sector's needs. The findings of this research are also expected to contribute to offer practical implications for strengthening national tax digitalization reforms.

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