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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 Pengungkapan Akuntansi Lingkungan Dan Kinerja Lingkungan Terhdapa Nilai Perusahaan Pada Perusahaan Pertanian Yang Terdaftar Di Bei Tahun 2017-2023 Oktaviani, Marista; Setiawan, Adhar Putra; Surahman, Dedy
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 8 No. 1 (2025): Volume 8, Nomor 1, Januari 2025
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACT This research aims to examine and analyze the influence of environmental accounting disclosures and environmental performance on company value in the largest agricultural companies listed on the Indonesia Stock Exchange for the 2016-2022 period. This research is quantitative research. The research samples were 5 companies that were among the largest companies on the IDX, observation years 2016-2022 which were carried out using purposive sampling techniques. The analysis technique is carried out using multiple linear regression. The research results show that the environmental accounting disclosure variables and environmental performance have a significant effect on company value
LITERASI AKUNTANSI, LITERASI KEUANGAN DAN PERENCANAAN KEUANGAN DALAM PEMBENTUKAN PERILAKU KEUANGAN MAHASISWA FEB UNIVERSITAS MUHAMMADIYAH SURABAYA Setiawan, Adhar Putra
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4546

Abstract

Penelitian ini bertujuan untuk mengetahui kontribusi pendapatan, literasi akuntansi, dan perencanaan keuangan terhadap perilaku keuangan pada mahasiswa Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surabaya. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui penyebaran kuesioner kepada 85 responden. Analisis data dilakukan dengan menggunakan metode regresi berganda untuk mengetahui pengaruh variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa literasi akuntansi, literasi keuangan dan perencanaan keuangan berpengaruh positif dan signifikan terhadap perilaku keuangan. Selain itu, hasil analisis menunjukkan nilai koefisien determinasi (R²) sebesar 77,3%, yang menunjukkan bahwa 77,3% variasi perilaku keuangan dapat dijelaskan oleh pendapatan, literasi akuntansi, dan perencanaan keuangan. Penelitian ini menyimpulkan bahwa peningkatan pendapatan, literasi akuntansi, dan perencanaan keuangan dapat meningkatkan perilaku keuangan yang lebih baik di kalangan mahasiswa
Pendampingan Manajemen Tata Kelola Keuangan Keluarga Islami di Kelurahan Kedungdoro Kecamatan Tegalsari Kota Surabaya Sari, Tyasha Ayu Melynda; Oktaviani, Marista; Setiawan, Adhar Putra
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 1 No. 4 (2023): November 2023
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v1i4.188

Abstract

The aim of this community service activity is to provide financial management knowledge to the people of Kedungdoro Tegasari sub-district, Surabaya. The method used in implementing community service is through socialization and counseling activities carried out at the Surabyan I Village RT 01 RW 02 Kedungdoro Subdistrict, Tegalsari District, Surabaya City. The activity aims for housewives to understand the importance of the mother's role in the family, especially managing family finances. Family financial management is an activity of planning, managing, storing and controlling funds and assets owned by a family. Family financial management must be planned carefully so that problems do not arise in the future. The socialization and counseling activities are expected to provide knowledge to housewives in Surabyan I Village RT 01 RW 02, Kedungdoro Village, Tegalsari District, Surabaya City regarding financial management activities properly and correctly for family continuity.
Penjualan Ikan Asin Merambah E-Commerce Oktaviani, Marista; Adhar Putra Setiawan; Samsul Hadi; Rosyidin Sulthoni Ramadhan
ADM : Jurnal Abdi Dosen dan Mahasiswa Vol. 1 No. 1 (2023): ADM : Jurnal Abdi Dosen dan Mahasiswa
Publisher : Penerbit dan Percetakan CV.Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jurnaladm.v1i1.214

Abstract

Pengabdian kepada masyarakat dengan judul Penjualan Ikan Asin merambah e-commerce hasil dari pengabdian ini mengupas mengenai olahan ikan asin yang dapat meningkatkan perekonomian diwilayah Surabaya dan sekitarnya. Tempat pengelolahan ikan asin berada dikawasan Kenjeran Surabaya Utara hampir keseluruhan masyakatnya berkerja sebagai nelayan. Peningkatan perekonomian salah satunya mengenalkan digitalisasi pada nelayan di Surabaya Utara dengan mengelola ikan asin, desain kemasan, mengenalkan e-commerce dan cara menjual ke konsumen dengan baik
Peningkatan Pemahaman Keuangan Melalui Financial Technology (Fintech) Bagi Warga Desa Songowareng, Kecamatan Bluluk, Kabupaten Lamongan Adhar Putra Setiawan; Oktaviani, Marista; Dedy Surahman; Bahira Luthfiyah Mumtaz
ADM : Jurnal Abdi Dosen dan Mahasiswa Vol. 1 No. 3 (2023): ADM : Jurnal Abdi Dosen dan Mahasiswa
Publisher : Penerbit dan Percetakan CV.Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jurnaladm.v1i3.336

Abstract

Kegiatan peningkatan pemahaman melalui sosialisi financial technologi (fintech) ini bertujuan untuk meningkatkan pemahaman warga desan songowareng, Kecamatan Bluluk, Kabupaten Lamongan tentang penggunaan fintech dalam mendukung inovasi, dan teknologi bisnis dalam kehidupan sehari-harinya. Peserta yang terlibat dalam peningkatan pemahaman melalui sosialisasi financial technologi (fintech) ini terdiri dari 25 orang warga di Balai Desa Songowareng. Materi yang dipaparkan dalam pelaksanaan Peningkatan Pemahaman Melalui Sosialisasi Tentang sosialisasi financial technologi (fintech) menitikberatkan pada pembahasan terkait pemanfaatan financial technologi (fintech) berbasis pinjaman online, serta dampak positif dan negatif penggunanaan jasa layanan keuangan ini.
Transformation of the Chemical Industry Sector in Indonesia to Enhance Corporate Value Setiawan, Adhar Putra; Sya’ban, Ma’ruf
BALANCE: Economic, Business, Management and Accounting Journal Vol 23 No 1 (2026): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v23i1.29092

Abstract

This study aims to analyze the transformation of the chemical industry sector in Indonesia in increasing company value. The independent variables include the Debt-to-Equity Ratio (DER) and stock price, with company size as a moderating variable. The study focused on 60 chemical industry companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The analytical method used was panel data regression. The results of the Chow and Hausman tests indicate that the Random Effect model is more appropriate, whereas the Lagrange Multiplier test supports the Fixed Effect model. The test results show that DER has no significant effect on company value, as measured by Price-to-Book Value (PBV). Meanwhile, stock price and company size have a negative and significant effect on PBV. In addition, company size cannot moderate the effect of DER on PBV, whereas it has been shown to moderate the effect of stock price on PBV. This study provides practical implications for chemical industry companies in increasing company value through effective management of capital structure, stock price movements, and company scale
Peningkatan Daya Saing Kelompok UMKM Penjahit melalui Pendampingan Digitalisasi Marketing Berbasis Aplikasi Mobile Tailor Fashion di Surabaya Widyastuti, Rahma; Setiawan, Adhar Putra; Gunawan, Gunawan; Hakim, Lukman; Rohman, M. Taufiqur
Jurnal SOLMA Vol. 15 No. 1 (2026)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v15i1.21151

Abstract

Background: Strategies to Increase Competitiveness and Marketing Patterns of Rini Collection Tailor MSMEs in Kejawan Putih Tambak Surabaya Effectively and Efficiently. This study aims to enhance the competitiveness and governance of Rini Collection Tailor MSMEs by leveraging Information Technology, such as Social Media and Applications, and Tailor Fashion Websites, with a case study of Rini Collection Tailor MSMEs in Kejawan Putih, Tambak, Surabaya. Method: Research Methods 1) Socialization or identifying MSME needs analysis 2) Creation and Management of Applications and Tailor Fashion Websites 3) Digital Literacy Training, Use of Social Media and Applications and Tailor Fashion Websites 4) Mentoring and Periodic Evaluation 5) Program Sustainability. Results: After mentoring and training, the implementation of strategies using social media and applications, and Tailor Fashion websites, has resulted in a significant increase in the number of new customers and in profits. The success of the Rini Collection Tailor MSME Group can be linked to the use of Information Technology, or IPTEK, to leverage social media effectively and efficiently. The visual display of products on the Fashion Tailor Application and Website can attract interest, as well as direct communication with customers through the Digital Platform. Conclusion: The Implementation of Social Media and Fashion Tailor Applications and Websites has been proven to improve marketing reach and increase profit for the Rini Collection Tailor MSME. Although there are still challenges in adapting to the information technology digital Era.
Implementation and Role of Double Taxation Agreements (Tax Treaties) in International Transactions Adhar Putra Setiawan; Rieska Maharani; Asyidatur Rosmaniar; Marista Oktaviani
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 13 No. 1 (2026): January - June
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65179/jrap.2026.9980

Abstract

Purpose: This study examines the role and implementation of Double Taxation Agreements (DTAs), focusing on their effectiveness in preventing double taxation, encouraging foreign investment, and addressing tax avoidance practices. Methodology: The research uses a qualitative approach with a normative juridical method. Data were collected through library research and analyzed using statutory and conceptual approaches, covering domestic tax regulations, tax treaties, the OECD Model Tax Convention, the Base Erosion and Profit Shifting (BEPS) framework, and the Multilateral Instrument (MLI). Findings: The results show that tax treaties contribute to reducing double taxation, increasing legal certainty, and supporting foreign direct investment in Indonesia. The adoption of BEPS standards and the MLI has strengthened Indonesia’s international tax framework and improved transparency in cross-border taxation. However, challenges remain, including treaty shopping, profit shifting, and regulatory inconsistencies that may reduce the effectiveness of treaty implementation. Implication: The study emphasizes the need to strengthen anti-abuse measures, improve tax administration, and harmonize domestic regulations with international tax standards to ensure a fair and sustainable taxation system. Originality: This study provides an integrated analysis of tax treaty implementation in Indonesia by combining legal and international taxation perspectives. It highlights the dual function of tax treaties as instruments for investment promotion while also identifying their potential misuse for tax avoidance.
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