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All Journal Jurnal Akuntansi dan Pajak Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Management Studies and Entrepreneurship Journal (MSEJ) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Ilmiah Raflesia Akuntansi Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Journal of Trends Economics and Accounting Research Journal of Applied Sciences in Accounting, Finance, and Tax Jurnal Penelitian dan Pengabdian Masyarakat E-JURNAL AKUNTANSI
Tio Waskito Erdi
Akuntansi, Politeknik YKPN, Yogyakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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CAMEL Ratio as an Indicator of Financial Distress Altman Z-Score Model with Company Size as a Moderating Variable Tio Waskito Erdi; W Agustin; S A G Pradana; Theresia T
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 2 (2022): October - 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.289 KB) | DOI: 10.31940/jasafint.v5i2.95-104

Abstract

The CAMEL ratio is one of the analytical tools to predict bankruptcy in a bank or what is commonly referred to as financial distress. The condition of financial distress is influenced by many factors, one of which is the size of the firm. This study examines the effect of the three components in the CAMEL ratio, namely capital adequacy, profitability, and asset quality on financial distress. Firm size will be used as a variable that moderates the relationship between the three components in the CAMEL ratio to financial distress. The method used is Moderated Regression Analysis (MRA) with the object of research being banks listed on the Indonesia Stock Exchange from 2016 to 2020. The results of this study prove that capital adequacy and profitability have a negative effect on financial distress, while asset quality has no effect. to financial distress. Firm size is able to moderate the relationship between capital adequacy and profitability with financial distress, but is unable to moderate the relationship between asset quality and financial distress.
Faktor-Faktor Keputusan Melakukan Pinjaman Online: Inklusi Keuangan Sebagai Pemoderasi Tio Waskito Erdi
Journal of Trends Economics and Accounting Research Vol 3 No 4 (2023): June 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i4.613

Abstract

This study aims to analyze financial literacy, lifestyle, and the consumptive nature of online loans with financial inclusion as a moderation. In research conducted, a person's decision to take a loan online can be measured using the Partial Least Square (PLS)-based Structural Equation Modeling (SEM) method. This research design is quantitative, with the population in this study being individuals who make loan decisions online. The sample selection technique used purposive sampling with data collection methods in the form of a questionnaire (questionnaire) with a total of 100 respondents. The results showed that financial literacy and lifestyle variables had a positive effect on online loans, consumptive nature had a negative effect on online loans, while financial inclusion could moderate financial literacy, lifestyle, consumptive nature of online loans
Perilaku keuangan, dan locus of control, memengaruhi keputusan investasi dengan literasi keuangan sebagai moderasi Saputri, Evieana R; Erdi, Tio Waskito
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 12 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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

Abstract

The research conducted aims to test the influence of the variables contained in the study. This research was conducted from February to May 2023.  Data collection was carried out using a questionnaire.  The sample used in this study were students majoring in accounting in Yogyakarta, and the respondents in the study totaled 250 people with purposive sampling technique. The analysis technique used used the Structural Equation Model (SEM) based on Partial Least Squares (PLS). The results showed that financial behavior affects investment decisions, locus of control has a positive effect on investment decisions. Financial literacy is able to strengthen the relationship between financial behavior on investment decisions, and financial literacy is able to strengthen the relationship between locus of control on investment decisions. Based on the results of the analysis of the research that has been tested, it can be concluded that financial behavior, locus of control, and financial literacy affect investment decisions. The existence of financial literacy as moderation can strengthen the relationship between financial behavior variables and locus of control on investment decisions.
Pengaruh Struktur Modal, Pertumbuhan Perusahaan, dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Infrastruktur di Indonesia Tio Waskito Erdi
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i1.14697

Abstract

The research was conducted to examine the influence of capital structure, company growth, profitability on company value in infrastructure and transportation sector companies. This type of research is causal-comparative and the data used is secondary data in the form of annual reports and financial reports of infrastructure and transportation companies for the 2020-2023 period. Sample selection was carried out using a purposive sampling method, with a sample of 13 companies. The analysis used is multiple linear regression analysis with the SPSS test tool. The research results showed that together capital structure, company growth and profitability had an effect on company value. Even though the company growth variable has no effect on company value, the variable has a positive directional value.
Pendampingan Penyusunan Laporan Keuangan Pada UMKM Klasika Photography Yogyakarta Erdi, Tio Waskito
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 4 (2024): November 2024
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v2i4.308

Abstract

The purpose of community service activities is to provide an understanding of the process of preparing financial reports according to the standards applicable to UMKM Klasika Photography. Mentoring activities were carried out on August 13-16, 2024. Activities were carried out in the form of counseling and training in preparing financial reports. The results of mentoring activities are in the form of an understanding of preparing financial reports that have met the standards. From these activities, it is hoped that it can increase knowledge and learning for UMKM actors as well as accuracy in decision making
Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan Perdesaan Perkotaan Waskito Erdi, Tio
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.683

Abstract

The Indonesian tax system uses land and building tax as one of the most important sources of regional income. Land and building tax has various benefits for both the state and the community. The purpose of this study was to determine the effect of tax literacy, tax sanctions, tax awareness, tax socialization, and the quality of tax authorities' services on taxpayer compliance in paying PBB-P2. The study used convenience sampling and obtained 102 respondents. Respondents in the study were taxpayers who had PBB-P2 tax obligations in Butuh District, Purworejo Regency. The results obtained explained that tax literacy and tax sanctions had an effect on taxpayer compliance, while tax awareness, tax socialization, and the quality of tax authorities' services had no effect on tax compliance.
Factors Influencing Consumer Behavior: Using Paylater Tio Waskito Erdi
E-Jurnal Akuntansi Vol 34 No 9 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i09.p17

Abstract

Paylater provides convenience for the community, especially students, in meeting their consumptive needs. With the presence of paylater convenience, students can meet their consumptive needs quickly, safely, easily, and do not need to think about the availability of money to obtain goods or services. The use of paylater to meet consumptive needs provides convenience and flexibility in shopping, but also carries significant risks, especially if not used wisely. The study was conducted to measure what factors can influence consumptive behavior using paylater. The data collection technique used purposive sampling and obtained a population of 94 students. The test was carried out using the structural equation model (SEM) method with the SmartPLS test tool, the test was carried out by measuring the outer model and inner model. Based on the test results, it was found that financial literacy, prices, and security influenced consumptive behavior using paylater. Keywords: Financial Literacy; Price; Platform Security; Consumptive Nature; Paylater.
Analisis Faktor Financial Behavior pada Mahasiswa Akuntansi Evieana Riesty Saputri; Tio Waskito Erdi; Andriono Eko Yuniarto
E-Jurnal Akuntansi Vol 33 No 12 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i12.p11

Abstract

The aim of this research is to determine the factors that influence the financial behavior of accounting students. The population in this study were all students majoring in accounting in Yogyakarta Special Region Province, fourth semester and above. The sampling technique used was multistage random sampling so that a sample of 150 people was obtained. The test carried out using Smart-PLS is using the outer model and inner model. The research results show that financial literacy, parental involvement, self-efficacy, and overall social status influence the financial behavior of accounting students. Keywords: Financial Literacy; Parental Involvement; Self-efficacy; Social Status; Financial Behavior
Literasi Perpajakan, Kesadaran Perpajakan, dan Kepatuhan Pajak Kendaraan Bermotor Dengan Financial Technology Sebagai Mediator Tio Waskito Erdi; Ratna Puji Astuti
E-Jurnal Akuntansi Vol 33 No 10 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i10.p11

Abstract

This research investigates the influence of tax literacy and tax awareness among students in Yogyakarta on motor vehicle tax compliance. Fintech plays an important role in increasing tax compliance. Therefore, in this research we will place Fintech as a mediating variable, which has not received attention in previous research. The sample was determined using a purposive sampling technique with a total sample of 178 respondents. This research uses descriptive demographic statistical analysis and PLS-SEM. The research results explain fintech as a mediating variable in the relationship between tax literacy and tax awareness on motor vehicle tax compliance. Consistent with previous research and confirming the Theory of Planned Behavior which explains that individuals who have good tax literacy and tax awareness have a positive attitude towards motor vehicle tax compliance. Keywords: Tax Literacy; Tax Awareness; Financial Technology; Tax Compliance
Analisis Laporan Arus Kas Untuk Menilai Kinerja Keuangan Pada Perusahaan Perhotelan Evi Grediani; Angeli Lilia Dewi; Tio Waskito Erdi
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 3 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i3.7599

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan perusahaan perhotelan yang terdaftar di Bursa Efek Indonesia periode 2018–2023 melalui pendekatan rasio arus kas. Penelitian dilakukan menggunakan metode deskriptif kuantitatif terhadap 12 perusahaan dengan delapan jenis rasio arus kas, seperti AKO, CAD, CKB, CKHL, TH, PM, AKBB, dan KAK. Hasil penelitian menunjukkan bahwa pandemi Covid-19 memberikan dampak negatif signifikan terhadap kinerja keuangan, yang tercermin dalam penurunan nilai rasio arus kas terutama pada tahun 2020. Namun, perusahaan mulai menunjukkan pemulihan setelah pembatasan sosial dilonggarkan pada 2021–2023. PT Arthavest Tbk menjadi perusahaan yang konsisten menunjukkan kinerja positif. Penelitian ini juga mengungkapkan pentingnya pengelolaan arus kas dalam menjaga kelangsungan operasional perusahaan. Keterbatasan penelitian terletak pada keterbatasan data dan belum mencakup faktor eksternal seperti kebijakan makro dan tren pariwisata. Implikasi dari penelitian ini memberikan dasar bagi manajemen dalam pengambilan keputusan keuangan strategis di masa krisis.
Co-Authors Andriono Eko Yuniarto Angeli Lilia Dewi Evi Grediani Evieana R Saputri Evieana Riesty Saputri Herbowo Herbowo Herbowo, Herbowo Murwani, Ani Sri Niandari, Nanik Rahimah Ratna Puji Astuti Ratna Puji Astuti, Ratna Puji Ronowati Tjandra, Ronowati S A G Pradana Saputri, Evieana R Saputri, Evieana Riesty Theresia T W Agustin