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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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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.
Financial strategy and tax avoidance: the influence of profit, capital structure, liquidity, and firm size as a moderator Erdi, Tio Waskito
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 8 No. 2 (2025): October 2025
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v8i2.75-88

Abstract

The purpose of this study is to examine the effect of profitability, capital structure, and liquidity on tax avoidance, with firm size as a moderating factor. This study was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, using multiple linear regression techniques and Moderated Regression Analysis (MRA). The results show a significant effect of profitability on tax avoidance, with firms with higher profits more likely to engage in tax avoidance. Conversely, capital structure does not show a significant relationship with tax avoidance, and debt financing is not a dominant tool for reducing corporate tax liabilities. On the other hand, liquidity shows a negative impact on tax avoidance, indicating that more liquid firms are generally more compliant in fulfilling their tax responsibilities. Furthermore, this study confirms that firm size moderates the relationship between the independent variables and tax avoidance, with larger firms being better equipped to implement complex tax strategies due to their sufficient financial and operational capacity. These findings provide valuable insights for corporate decision-makers, policymakers, and investors, emphasizing the importance of maintaining a strategic yet compliant approach to tax planning. 
Pengaruh Penghindaran Pajak dan Leverage Terhadap Nilai Perusahaan yang Terdaftar di BEI Astuti, Ratna Puji; Murwani, Ani Sri; Erdi, Tio Waskito; Tjandra, Ronowati
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 4 (2024): May 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i4.5076

Abstract

This research describes the results of research that investigates the effect of tax avoidance and leverage on company value in companies listed on the BEI (Indonesian Stock Exchange) using data from 2020 to 2022. Company value is measured using Tobin's Q while tax avoidance is proxied by the Cash Effective Tax Rate (CASH ETR). Using data from 81 companies or 243 observations, selected through the purposive sampling method. The data testing method used is multiple linear regression analysis. Based on the results of the t test on the first hypothesis, the effect of tax avoidance on company value has a significance value of 0,204 > 0,05 and the second hypothesis on the effect of leverage on company value has a significance value of 0,00 < 0,05. The study finds evidence that tax avoidance has no effect on company value, while leverage has an effect on company value. Simultaneously, tax avoidance, and leverage have a significant effect on company value.
Pengaruh Struktur Modal, Pertumbuhan Perusahaan, dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Infrastruktur di Indonesia Erdi, Tio Waskito
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

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.
Dampak Literasi Perpajakan, Kesadaran Pajak, dan Penerapan Fintech Terhadap Pelaporan Pajak Astuti, Ratna Puji; Erdi, Tio Waskito
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8629

Abstract

This study aims to analyze the influence of tax literacy, tax awareness, and financial technology (fintech) on tax reporting, with tax sanctions as a moderating variable. The phenomenon of fiscal digitalization demands higher tax compliance through electronic systems such as e-filing and e-billing. Primary data were collected from 195 tax payers in Yogyakarta City and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0. The results show that tax awareness and fintech have a positive and significant effect on tax reporting, while tax literacy has no significant effect. The R-square value of 0.762 indicates a strong explanatory power of the model. Tax sanctions were found to moderate the relationships among variables, showing a negative effect on the link between literacy and awareness toward reporting, and a positive effect between fintech and reporting. This study concludes that tax reporting compliance in the digital era is influenced by the combination of knowledge, morality, technology, and law enforcement factors.
Bias Kognitif, Etika Profesi dan Keputusan Pelaporan Keuangan Dimoderasi Literasi Keuangan Herbowo; Erdi, Tio Waskito
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.1127

Abstract

Abstrak— This study aims to analyze the effect of cognitive bias and professional ethics on financial reporting decisions, with financial literacy as a moderating variable. The phenomenon of inaccurate reporting and information manipulation indicates that financial reporting decisions are influenced not only by technical aspects but also by behavioral and moral factors. This research applies the Behavioral Decision Theory and the Ethical Decision-Making Model using a quantitative explanatory approach. The data were analyzed using PLS-SEM with SmartPLS 4, involving 116 respondents consisting of accountants, auditors, and financial staff. The results show that cognitive bias has no significant effect on financial reporting decisions, while professional ethics has a positive and significant influence. Furthermore, financial literacy does not moderate the relationship between cognitive bias and financial reporting decisions, nor between professional ethics and financial reporting decisions. The R-Square value of 0.593 indicates that 59.3% of the variance in financial reporting decisions is explained by the studied variables. These findings emphasize that the quality of financial reporting is determined more by moral integrity and professional ethics than by cognitive ability or financial literacy. Therefore, strengthening ethical values and fostering an organizational culture of integrity are essential to improving transparency and accuracy in financial reporting.
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