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All Journal Jurnal SOLMA Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi BALANCE: Economic, Business, Management and Accounting Journal Balance Vocation Accounting Journal Performance : Jurnal Bisnis dan Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Among : Jurnal Pengabdian Masyarakat Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Sustainable : Jurnal Akuntansi Jurnal Manajemen Perbankan Keuangan Nitro JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Penelitian dan Pengabdian Masyarakat Journal of Culture Accounting and Auditing IJBLPS ADM : Jurnal Abdi Dosen dan Mahasiswa Gotong Royong
Adhar Putra Setiawan
Universitas Muhammadiyah Surabaya
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Liabilitas Dan Ekuitas Terhadap Profitbilitas Bank Syariah Nasional Di Indonesia Halimatus Sa’diyah; Marista Oktaviani; Adhar Putra Setiawan
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 3 No. 6 (2022): MSEJ : Management Studies and Entrepreneurship Journal
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v3i6.1068

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kewajiban dan ekuitas terhadap profitabilitas bank syariah. Jenis penelitian ini adalah penelitian kuantitatif dengan populasi adalah bank umum syariah nasional yang terdaftar di Otoritas Jasa Keuangan. Jenis data yang digunakan adalah data sekunder yang diterbitkan oleh OJK dan dianalisis dengan menggunakan teknik regresi linier berganda. Hasil penelitian menunjukkan bahwa kewajiban tidak berpengaruh terhadap profitabilitas. Kewajiban (X1) memiliki nilai t hitung sebesar -0,328 yang lebih kecil dari nilai t tabel pada taraf signifikan ± 2,003 sedangkan pada kolom Sig (Significance) dari tabel diatas menunjukkan bahwa variabel kewajiban (X1) memiliki angka yang signifikan di atas 0,05. Kemudian untuk pengaruh ekuitas menunjukkan bahwa ekuitas (X2) memiliki nilai t hitung sebesar 0,062 yang lebih kecil dari nilai t tabel pada taraf signifikan ± 2,006 sedangkan pada kolom Sig (Significance) dari tabel diatas menunjukkan bahwa variabel Ekuitas (X2) memiliki angka signifikan diatas 0,05. Sehingga hipotesis nol ditolak yang berarti Ekuitas (X2) tidak berpengaruh terhadap variabel dependen Profitabilitas (Y). Sedangkan untuk pengaruh secara simultan antara kewajiban dan ekuitas terhadap profitabilitas tidak menunjukkan pengaruh yang signifikan. Hasil F hitung adalah 0,349 < F tabel 3,262 artinya pada taraf nyata a = 0,05 variabel faktor Liabilitas (X1) dan Ekuitas (X2) secara simultan berpengaruh tidak signifikan (signifikan) terhadap Profitabilitas (Y) dapat diterima atau diuji pada tingkat yang signifikan. = 0,05. Kata kunci : Bank syariah, Liabilitas, Ekuitas, Profitabilitas
Peran Devidend Policy Pada Solvensi dan Kinerja Keungan Terhadap Nilai Perusahaan Marista Oktaviani; Tyasha Ayu Melynda Sari; Adhar Putra Setiawan
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 1 (2023): April
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v19i1.2764

Abstract

This research is a descriptive research with a quantitative approach. The sample is a consumer goods industrial company. The data collection method used purposive sampling. The data analysis technique used is SEM model analysis with SmartPls analysis tool. The results showed that the current ratio had a significant positive effect on firm value and earnings per share had no effect on firm value. Dividend policy in this study is used as a moderating variable. The results of the dividend policy moderate the relationship between the current ratio and earnings per share on firm value.
Pendampingan Laporan Keuangan UMKM Cocoa Land Bali Halimatus Sa’diyah; Adhar Putra Setiawan; Marista Oktaviani; Inge Maretta
Among : Jurnal Pengabdian Masyarakat Vol 5, No 1 (2023): Jurnal Among Pengabdian Masyarakat
Publisher : Universitas Maarif Hasyim Latif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/ajpm.v5i1.12226

Abstract

Laporan keuangan menggambarkan kinerja keuangan dari transaksi yang diklasifikasikan dalam beberapa karateristik. Laporan keuangan ini akan menjadi sangat bermanfaat apabila informasi yang terkandung didalamnya disajikan dengan tepat. Tujuan penilitian ini adalah untuk mengetahui seberapa pentingkah penyusunan  laporan keuangan bagi salah satu UMKM di Bali ini.definisi metode Penelitian kualitatif menurut Hendryadi, et. al, (2019:218) adalah proses penyelidikan naturalistik yang mencari pemahaman mendalam tentang fenomena sosial secara alami. Teknik pengumpulan data dari penelitian ini adalah dengan menggunakan metode dokumentasi. Hasil dari penelitian ini membuktikan bahwasannya laporan keuangan berperan penting dalam keberlanjutan bagi UMKM. Kebermanfaatan pendampingan laporan keuangan mampu meningkatkan penjualan UMKM Cocoa Land Bali ditengah-tengah pemulihan ekonomi saat ini.
Influence of Debt Policy and Share Prices on Firm Performance Oktaviani, Marista; Sari, Tyasha Ayu Melynda; Setiawan, Adhar Putra
Journal of Culture Accounting and Auditing Vol 2 No 2 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i2.7030

Abstract

The purpose of this research is to determine debt policy and share prices on company performance. The research period is 2017-2020 with the research object being banking companies. The research method used. The type of research used is quantitative research with purposeful sampling techniques. This research data analysis technique uses multiple linear regression. The research results of the Current Ratio are negative and not significant for Firm Performance and the Debt Equity Ratio is negative and significant for Firm Performance. The use of debt means supervision of management is not only carried out by shareholders, but also by creditors. The greater the debt component used by a bank in carrying out its operational activities, the worse it will have an impact on the bank's profitability. The higher the DER a bank has, the lower the level of profit (ROA). Share Prices Are Positive and Significant on Firm Performance in Banking Companies. The share price also shows the value of a company and is an appropriate index for company effectiveness, so the higher the share price, the higher the company value.
Effect of Debt Policy And Company Performance With Leverage As Moderation Sari, Tyasha Ayu Melynda; Oktaviani, Marista; Setiawan, Adhar Putra
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 10 No 1 (2024): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 20
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v10i1.1129

Abstract

This research aims to determine the role of leverage as a moderating variable in the influence of debt policy on company performance. This research uses quantitative methods with secondary data obtained from the Indonesia Stock Exchange website and the company's official website. The population in this research is food and beverage companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2019-2021. Panel data regression analysis testing uses STATA 17. The analytical method used is multiple regression analysis (MRA). The results of this research show that: 1) Debt policy has a negative effect on company performance. Excessive use of debt causes an increase in the company's risk in generating profits and will cause shareholders to doubt the company's ability to pay the debt that has been given. This shows that the higher the debt a company has with a large amount of debt, the higher the company's risk will be and this will result in decreased financial performance, because higher debt will cause financial distress. 2) Leverage weakens the relationship between debt policy and company performance. Leverage weakens the influence of the negative relationship, which shows that the DOL functions well in mitigating the negative impact of debt policy on company performance so that the negative influence of debt policy on company performance can be reduced or weakened
FAKTOR -FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA BERKARIR DIBIDANG PERPAJAKAN Noer Cahyani, Khotim; Setiawan, Adhar Putra
SUSTAINABLE Vol 4 No 1 (2024): Volume 4 No 1, Mei 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i1.22880

Abstract

Penelitian ini mengkaji tentang variabel persepsi, penghargaan finansial dan pengakuan professional terhadap minat mahasiswa berkarir di bidang perpajakan pada mahasiswa semester empat, enam dan delapan program studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga Surabaya. Metode penelitian ini menggunakan pendekatan kuantitatif. Pengumpulan data dilakukan secara online dengan menyebarkan kuisioner sejumlah 260 responden. Penelitian ini menggunakan teknik purposive sampling. Alat untuk menganalisis menggunakan SPSS versi 25 dengan beberapa tahapan sebagai berikut : uji validitas, uji reabilitas, uji statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda dan uji hipotesis. Hasil dari penelitian menunjukkan bahwa, (1) Persepsi berpengaruh positif dan signifikan terhadap minat mahasiswa berkarir di bidang perpajakan. (2) Penghargaan Finansial berpengaruh positif dan signifikan terhadap minat mahasiswa berkarir di bidang perpajakan. (3) Pengakuan Profesional berpengaruh positif dan signifikan terhadap minat mahasiswa berkarir di bidang perpajakan. (4) Persepsi, Pengahargaan Finansial dan Pengakuan Profesional secara simultan berpengaruh terhadap minat mahasiswa berkarir di bidang perpajakan.
THE EFFECT OF TAXATION KNOWLEDGE AND TAX SANCTIONS ON TAXPAYER COMPLIANCE WITH AWARENESS OF MOTOR VEHICLE TAXPAYERS AS AN INTERVENING VARIABLE AT THE EAST SURABAYA SAMSAT MOBILE Utama , Faga Audia; Marina , Anna; Setiawan , Adhar Putra
International Journal of Business, Law and Political Science Vol. 1 No. 8 (2024): International Journal of Business, Law and Political Science
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v1i8.180

Abstract

Taxes are one of the largest sources of government revenue funds to finance both routine and development expenditures. One of the factors that can be emphasised by the state apparatus in increasing tax compliance and awareness is by increasing knowledge and providing or setting tax sanctions. This research method uses a quantitative approach. The number of samples in this study used 929 respondents, determining the sample in this study using the Krejcie table with an error rate of 5%. The measuring instrument used is Partial Least Square (PLS) with smart PLS 4.0 software. The results of this study indicate that (1) Tax knowledge has a positive and insignificant effect on taxpayer compliance (2) Tax sanctions have a significant positive effect on taxpayer compliance (3) Taxpayer awareness has a significant positive effect on taxpayer compliance (4) Tax knowledge has a significant positive effect on taxpayer awareness (5) Tax sanctions have a significant positive effect on taxpayer awareness (6) Tax knowledge has an indirect significant positive effect on taxpayer compliance on taxpayer awareness as an intervening variable (7) Tax sanctions have an indirect significant positive effect on taxpayer compliance on taxpayer awareness as an intervening variable.
PENGEMBANGAN KEWIRAUSAHAAN GUNA PENYUSUNAN STRATEGI JITU DALAM MENGEMBANGKAN PRODUK UMKM DESA NGIMBANG KABUPATEN TUBAN Setiawan, Adhar Putra; Ayu Melynda Sari, Tyasha; Oktaviani, Marista
Gotong Royong Vol. 1 No. 2 (2024)
Publisher : CV. Akira Java Bulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63935/gr.v1i2.18

Abstract

Pengabdian Masyarakat dilakukan di Desa Ngimbang, Kabupaten Tuban. Pelaksanaan pengabdian kurang lebih lima bulan. Adapun sasaran pengabdian ialah binaan UMKM di wilayah desa. Metode pengabdian berupa pelatihan dan sosialisasi terkait dengan perkembangan usaha. Program pengabdian ialah pelatihan kewirausahaan, pendampingan UMKM, pelatihan dan pendampingan NIB serta sertifikasi halal. Terlaksananya sosialiasi dapat diketahui bahwa warga memiliki beberapa kendala yaitu proses pengembangan produk dan proses pemasaran. Hasil luaran berupa produk dari olahan jagung dan pisang salah satunya teh herbal, briket jagung, selai pisang, dan sambal. Tindak lanjut pada pengabdian ini produk inovasi diserahkan ke warga desa untuk dikembangkan lagi serta di daftarkan pada sertifikasi halal.
PENGEMBANGAN KEWIRAUSAHAAN GUNA PENYUSUNAN STRATEGI JITU DALAM MENGEMBANGKAN PRODUK UMKM DESA NGIMBANG KABUPATEN TUBAN Setiawan, Adhar Putra; Ayu Melynda Sari, Tyasha; Oktaviani, Marista
Gotong Royong Vol. 1 No. 2 (2024)
Publisher : CV. Akira Java Bulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63935/gr.v1i2.18

Abstract

Pengabdian Masyarakat dilakukan di Desa Ngimbang, Kabupaten Tuban. Pelaksanaan pengabdian kurang lebih lima bulan. Adapun sasaran pengabdian ialah binaan UMKM di wilayah desa. Metode pengabdian berupa pelatihan dan sosialisasi terkait dengan perkembangan usaha. Program pengabdian ialah pelatihan kewirausahaan, pendampingan UMKM, pelatihan dan pendampingan NIB serta sertifikasi halal. Terlaksananya sosialiasi dapat diketahui bahwa warga memiliki beberapa kendala yaitu proses pengembangan produk dan proses pemasaran. Hasil luaran berupa produk dari olahan jagung dan pisang salah satunya teh herbal, briket jagung, selai pisang, dan sambal. Tindak lanjut pada pengabdian ini produk inovasi diserahkan ke warga desa untuk dikembangkan lagi serta di daftarkan pada sertifikasi halal.
TAX AVOIDANCE BERBANDING DENGAN KINERJA KEUANGAN MEMPENGARUHI CORPORATE GOVERNANCE DAN CAPITAL INTENSITY Setiawan, Adhar Putra; Surahman, Dedy; Oktaviani, Marista
Balance Vocation Accounting Journal Vol 6, No 1 (2022): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v6i1.6130

Abstract

Abstract: This research is to find out tax avoidance compared to financial performance that affects corporate governance and capital intensity. Corporate governance indicators as independent variables consist of audit committee, audit quality, managerial ownership, institutional ownership and independent commissioners. The indicator of tax avoidance as the dependent variable is the Earning Tax Rate (ETR). While the indicators for financial performance as an intervening variable are Return on Assets (ROA) and Return on Equity (ROE). Research data sources can be accessed through the official website of the IDX (Indonesian Stock Exchange). The data collection technique used purposive sampling technique. The research uses SmartPLS 2.0 software to calculate the inner and outer models as well as the Sobel Test. The results of the study show that the first hypothesis is that there is no significant effect of good corporate governance on tax avoidance with the support of a positive or unidirectional influence, the second hypothesis is that there is a significant effect of capital intensity on tax avoidance with the support of a negative or unidirectional influence, the third hypothesis has a significant effect of good corporate governance on financial performance with the support of a positive or unidirectional influence, the fourth hypothesis there is no significant effect between capital intensity on financial performance with the support of a positive or unidirectional influence, the fifth hypothesis there is a significant influence between financial performance on tax avoidance with support direction of influence is negative or unidirectional. 
Co-Authors Asyidatur Rosmaniar Bahira Luthfiyah Mumtaz Dedy Surahman Gunawan Gunawan Halimatus Sa’diyah Halimatus Sa’diyah Inge Maretta Lukman Hakim Marina , Anna Noer Cahyani, Khotim Oktaviani, Marista Rahma Widyastuti Rieska Maharani Rohman, M. Taufiqur Rosyidin Sulthoni Ramadhan Samsul Hadi Sari, Tyasha Ayu Melynda Surahman, Dedy Sya’ban, Ma’ruf Utama , Faga Audia