Article Per Year (5 Year)
p-Index From 2021 - 2026
3.3
P-Index
This Author published in this journals
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 Annusfy
Tio Waskito Erdi
Akuntansi, Politeknik YKPN, Yogyakarta
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
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.
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.
Pendampingan Penyusunan Laporan Keuangan Pada Vigaza Farm Sleman Yogyakarta Saputri, Evieana Riesty; Niandari, Nanik; Rahimah, Rahimah; Erdi, Tio Waskito; Herbowo, Herbowo
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 3 No. 2 (2025): May 2025
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v3i2.368

Abstract

The community service program aims to provide assistance in preparing simple financial reports for MSMEs so that they can carry out good bookkeeping. The target of this community service program is Vigaza Farm Sleman Yogyakarta which is engaged in quail farming located at Palgadin, 03/18 Sinduharjo Ngaglik Sleman Yogyakarta, 55581. The program is carried out face-to-face from March 3 to April 31, 2025. The methods used in this community service are counseling and assistance. The results of this program are that partners understand bookkeeping problems and the preparation of standard financial reports using the Ms. Excel program. Therefore, there is an improvement in the preparation of financial reports produced by Vigaza Farm Sleman Yogyakarta
Pengukuran Kinerja Keuangan: Indikator Keuangan dan Perspektif Teori Agensi Erdi, Tio Waskito
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol. 6 No. 1 (2025): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v6i1.4962

Abstract

Pengukuran kinerja keuangan perusahaan manufaktur di Indonesia sering kali menghadapi permasalahan berkaitan Perusahaan yang tidak dapat mengelola biaya secara efisien akan mengalami penurunan margin keuntungan, yang berdampak negatif pada kinerja keuangan. Tujuan penelitian ini adalah untuk mengetahui pengaruh indikator keuangan terdiri dari: Return on Assets (ROA), Net Profit Margin (NPM), Current Ratio (CR), dan Debt to Equity Ratio (DER), dan Ukuran Perusahaan terhadap Kinerja Keuangan serta penggunaan Teori Agensi, yang menjelaskan hubungan antara pemilik perusahaan (principal) dan manajer (agent). Penelitian ini menggunakan metode kuantitatif yang dilakukan menggunakan sample perusahaan manufaktur yang terdaftar di BEI sebanyak 19 sample, dengan teknik purposive sampling. Hasil penelitian menemukan bahwa CR, DER, dan NPM berpengaruh terhadap kinerja keuangan, sedangkan, ukuran perusahaan tidak berpengaruh terhadap kinerja keuangan perusahaan. Impikasi pada penelitian ini menemukan bahwa perusahaan yang mampu menjaga likuiditas yang sehat (CR), mengelola struktur pembiayaan dengan baik (DER), dan mempertahankan margin keuntungan yang optimal (NPM) cenderung memiliki kinerja keuangan yang lebih baik. Sebaliknya, ukuran perusahaan yang tidak terbukti berpengaruh terhadap kinerja keuangan menunjukkan bahwa faktor-faktor internal yang lebih terkait dengan efisiensi operasional dan pengelolaan keuangan lebih dominan daripada hanya ukuran perusahaan itu sendiri. Perusahaan manufaktur perlu fokus pada pengelolaan rasio keuangan tersebut untuk meningkatkan profitabilitas dan stabilitas keuangan, serta meminimalkan risiko yang dapat merugikan kinerja perusahaan
Analisis Pengaruh Rasio Profitabilitas dan Solvabilitas Terhadap Harga Saham Perusahaan Sektor Pertambangan Tio Waskito Erdi
Journal of Trends Economics and Accounting Research Vol 5 No 3 (2025): March 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i3.1875

Abstract

The research conducted aims to determine and analyze the profitability ratio and solvency ratio in determining the stock price of mining sector companies after the global Corona Virus (Covid-19) pandemic. Research Method: The research conducted is a type of quantitative research, the population used in this study are mining sector companies listed on the IDX for the 2021-2023 period which is the period after the Covid-19 pandemic. The companies used as samples in the study were 14 companies with purposive sampling techniques, in this study using multiple linear regression analysis with the SPSS test tool. The results of the study showed that Return on Asset (ROA) had no effect on stock prices, Return on Equity (ROE) had no effect on stock prices, Debt to Equity Ratio (DER) had no effect on stock prices, and only Earning Per Share (EPS) had an effect on stock prices. From the results of the study, it was concluded that in the post-pandemic context, EPS showed a significant influence on the stock prices of companies in the Indonesian mining sector.
Co-Authors Andriono Eko Yuniarto Angeli Lilia Dewi Darmawan, Yanto Evi Grediani Evieana R Saputri Evieana Riesty Saputri Herbowo Herbowo Herbowo, Herbowo Murwani, Ani Sri Niandari, Nanik Rahimah Rahimah, Rahimah Ratna Puji Astuti Ratna Puji Astuti, Ratna Puji Ronowati Tjandra, Ronowati S A G Pradana Saputri, Evieana R Saputri, Evieana Riesty Theresia T Umroh, Muhammad W Agustin