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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) International Journal of Social Science and Business Competitive Jurnal Akuntansi dan Keuangan EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Ilmiah Manajemen Ubhara Multicience LAWSUIT JURNAL PERPAJAKAN Jurnal Pemberdayaan Umat Jurnal Pengabdian Kepada Masyarakat Kalam
Arry Eksandy
Universitas Pembangunan Jaya
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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PENGARUH ERM IMPLEMENTATION, INVENTORY INTENSITY, DAN CORPORATE IMAGE TERHADAP ECONOMIC PERFORMANCE Eksandy, Arry; Sari, Riski Ulan; Dewanti, Pratiwi
COMPETITIVE Vol 5, No 2 (2021): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v5i2.5067

Abstract

This study aims to examine the effect of ERM Implementation, Inventory Intensity and Corporate Image on the Economic Performance of Manufacturing Companies listed on the Indonesia Stock Exchange. This study uses a sample of Manufacturing Companies listed on the Indonesia Stock Exchange during the period 2015 – 2018. Based on the purposive sampling method, the number of Manufacturing Companies sampled in this study were 12 banks. Hypothesis testing using panel data regression analysis using the Eviews 9.0 program. The results of this study indicate that the coefficient of determination (Adjusted R-squared) has a value of 13.9% while the remaining 86.1% is influenced by other factors. The t-test shows that ERM Implementation has no effect on Economic Performance, Inventory Intensity has no effect on Economic Performance, and Corporate Image has no effect on Economic Performance. While the F test shows that together ERM Implementation, Inventory Intensity and Corporate Image have an effect on Economic Performance.
A MANUFACTURING INDUSTRY FRAMEWORK THAT HAS IMPLICATIONS FOR THE LEAN ACCOUNTING Mumpuni Wahyudiarti Sitoresmi; Arry Eksandy
EAJ (Economic and Accounting Journal) Vol 1, No 3 (2018): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (500.538 KB) | DOI: 10.32493/eaj.v1i3.y2018.p166-175

Abstract

This study aimed to examine the factors that affect application of lean accounting at Astra International, Tbk Group companies.This study used sample of Astra International, Tbk group companies that was selected by cluster random sampling base method. From the results of data obtained Astra Motor Components sub-sector was only sector companies that implemented lean accounting with the observational of 8 others sub-sector.Data analysis techniques used multiple linear regression analysis with IBM SPSS STATISTIC 24 program. The results of this study indicates that Continuous Improvement (CI) and Value Stream Cost (VSC) had positive and Value Stream Cost (VSC) had negative effect to implementation of lean accounting. But Just In Time (JIT) had no effect to implementation of lean accounting.
THE QUALITY OF EARNINGS WITH FACTORS DIRVI SURYA ABBAS; ARRY EKSANDY; MULYADI; HANIFAH NADA SAUSANTI
INTERNATIONAL JOURNAL OF MULTI SCIENCE Vol. 1 No. 05 (2020): INTERNATIONAL JOURNAL OF MULTISCIENCE - AUGUST EDITION
Publisher : CV KULTURA DIGITAL MEDIA

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

Abstract

This study aims to determine the effect of earnings persistence, internal audit quality and investment opportunity set on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research period used was 5 years, namely the 2014-2018 period. The study population includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The sampling technique uses purposive sampling technique. Based on predetermined criteria obtained 6 company samples. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX) website. The data analysis method used is panel data regression analysis processed using the help of E-views software Version 9. The results showed that earnings persistence affected earnings quality, internal audit quality did not affect earnings quality, and investment opportunity set did not affect earnings quality.
PENGARUH ELEMEN FRAUD DIAMOND DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN Arry Eksandy; Riski Ulan Sari
COMPETITIVE Vol 6, No 1 (2022): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v6i1.5876

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh elemen fraud diamond yang terdir dari elemen pressure (yang diproksikan dengan financial stability, external pressure, dan financial target), elemen oppoturnity (yang diproksikan dengan nature of industry dan ineffective monitoring), elemen rationalization yang diproksikan dengan opini audit, dan elemen capability yang diproksikan dengan pergantian direksi terhadap kecurangan laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018. Sampel penelitian berjumlah 13 perusahaan dengan metode purposive sampling. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa financial stability berpengaruh positif signifikan terhadap kecurangan laporan keuangan, external pressure berpengaruh negatif signifikan terhadap kecurangan laporan keuangan. Sedangkan financial target, nature of industry, ineffective monitoring, opini audit dan pergantian direksi tidak memiliki pengaruh signifikan terhadap kecurangan laporan keuangan.
PENGARUH UKURAN PERUSHAAN, SOLVABILITAS, PROFITABILITAS DAN KOMITE AUDIT TERHADAP AUDIT DELAY (Pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2012-2015) Arry Eksandy
COMPETITIVE Vol 1, No 2 (2017): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v1i2.216

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh ukuran perusahaan, solvabilitas, profitabilitas, dan komite audit terhadap audit delay pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia.Penelitian ini menggunakan sampel perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia selama periode 2012 – 2015. Berdasarkan metode purposive sampling, jumlah perusahaan properti dan real estate yang dijadikan sample dalam penelitian ini sebanyak 9 perusahaan. Pengujian hipotesis menggunakan analisis regresi data panel dengan menggunakan program EViews 9.0. Hasil penelitian menunjukan bahwa profitabiltas dan komite audit berpengaruh positif terhadap audit delay. Sedangkan ukuran perusahaan, dan solvabilitas tidak berpengaruh terhadap audit delay.  Kata kunci:   Audit delay, Ukuran Perusahaan, Solvabilitas, Profitabilitas dan Komite Audit
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi Empiris Pada Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia Periode 2010-2014) Arry Eksandy
COMPETITIVE Vol 1, No 1 (2017): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v1i1.96

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh komisarisindependen, komite audit, dan kualitas audit terhadap tax avoidance. Komisarisindependen yang diukur dengan persentase jumlah komisaris independen terhadapjumlah total komisaris dalam susunan dewan komisaris perusahaan sampel,Komite audit diukur dengan jumlah anggota komite audit dan Kualitas auditdiukur dengan variabel dummy. Tax Avoidance sebagai variabel dependen diukurdengan cash effective tax rate (CETR). Penelitian ini menggunakan sampel sektorindustri barang konsumsi periode 2010-2014. Dengan metode purposive samplingada 14 perusahaan yang memenuhi kriteria dan menggunakan analisis regresilinear berganda (SPSS).Hasil penelitian menunjukkan bahwa komisaris independen dan kualitasaudit berpengaruh positif terhadap tax avoidance, komite audit tidak berpengaruhsignifikan terhadap tax avoidance. Secara simultan komisaris independen, komiteaudit dan kualitas audit berpengaruh signifikan terhadap penghindaran pajak(taxavoidance).Kata Kunci: Komisaris Independen, Komite Audit, Kualitas Audit dan TaxAvoidance
Digital Marketing Usaha Kecil dan Menengah Melalui Media Sosial Dirvi Surya Abbas; Arry Eksandy; Mulyadi Mulyadi; Imam Hidayat; Riski Ulan Sari
Jurnal Pemberdayaan Umat Vol. 1 No. 1 (2022): Februari
Publisher : Jurnal Pemberdayaan Umat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1427.967 KB) | DOI: 10.35912/jpu.v1i1.1015

Abstract

Purpose : To begin, raise customer knowledge of their preferences for convenience and simplicity of access to product/service information. Method : It comprises, namely, of first socializing consumer demands in order to have easy access to knowledge about products/services. Second, offering information about market circumstances and client demand to individuals who wish to locate the existence of the desired product online more successfully. Result : First, learn more about what customers desire in terms of comfort and simplicity of access to product/service information. Second, grasp market circumstances in terms of customer wants for being more effective in locating the presence of the items they are seeking for online. Third, the capacity to apply information about the desires of customers who want to connect with brands/brands and items online to various MSME actors. Conclusion: Business players in Pasarkemis District, Tangerang Regency may comprehend the relevance of digital marketing for small and medium-sized firms through social media in the operations of their corporate units by offering complete socialization
Economic Performance Of Manufacturing Companies In Indonesia: Tangible Assets, It Capabilities, And Water Accounting Arry Eksandy; Irma Paramita Sofia; Rudi Harianto; Farhan Ady Pratama; Riski Ulan Sari
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 10 No. 1 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v10i1.4900

Abstract

This study aims to examine the effect of tangible assets, IT capabilities, and water accounting on the economic performance of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. Determination of the sample in this study using purposive sampling method. The research data in this study were obtained from audited annual financial reports, sustainability reports, and company performance summaries obtained from the Indonesian stock exchange website (www.idx.com) which were analyzed using a panel regression model. The results showed that tangible assets had a positive effect on economic performance, IT capabilities had no effect on economic performance and water accounting had no effect on economic performance
Faktor – Faktor Fundamental Dan Beban Pajak Tangguhan Dalam Memengaruhi Manajemen Laba Arry Eksandy; Riski Ulan Sari
"LAWSUIT" Jurnal Perpajakan Vol. 2 No. 1 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/lawsuit.v2i1.5710

Abstract

The purpose of this study is to determine the influence of the company's fundamental factors, namely profitability and company size, as well as the burden of deferred taxes on earning management The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2021 a total of 154 companies. The sampling technique uses purposive sampling technique. The analysis method used is panel data regression. The results showed that the profitability variable had a significant negative effect on earning management, the deferred tax expense variable had a significant positive effect on earning management, while the company size variable had no effect on earning management.
PENGARUH LOAN TO DEPOSIT RATIO (LDR), BEBAN OPERASIONAL PENDAPATAN OPERASIONAL (BOPO), NON PERFORMING LOAN (NPL) TERHADAP INDONESIAN BANKING FINANCIAL PERFORMING (STUDI KASUS PERUSAHAAN PERBANKAN INDONESIA YANG TERDAFTAR DI BEI PADA TAHUN 2017-2021) Mohamad Zulman Hakim; Arry Eksandy; Fatmawati Fatmawati; Riski Ulan Sari
Jurnal Ilmiah Manajemen Ubhara Vol 5, No 1 (2023): JURNAL ILMIAH MANAJEMEN UBHARA
Publisher : Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jmu.v5i1.1226

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh loan to deposit ratio, biaya operasional dan penghasilan operasional dan non performing loan terhadap return on assets pada sektor perbankan di Bursa Efek Indonesia dalam 5 tahun pengamatan (2017-2021). Populasi yang digunakan dalam penelitian ini adalah 45 perusahaan perbankan serta teknik pengambilan sampelnya adalah teknik purposive sampling dan menghasilkan 21 sample perusahaan. Berdasarkan hasil analisis regresi linier berganda (uji t) maka dapat disimpulkan Loan to deposit ratio berpengaruh positif terhadap return on assets, Biaya Operasi dan Penghasilan Operasi berpengaruh positif terhadap return on assets, dan Non Performing Loan berpengaruh positif terhadap return on assets.
Co-Authors Abbas, Dirvi Surya Dewanti, Pratiwi Farhan Ady Pratama Fatmawati Fatmawati HANIFAH NADA SAUSANTI Irma Paramita Sofia Mohamad Zulman Hakim MULYADI Mulyadi Mulyadi RR. Ella Evrita Hestiandari Rudi Harianto Rudi Harianto Sari, Riski Ulan Sitoresmi, Mumpuni Wahyudiarti