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All Journal The Journal of Educational Development Ganaya: Jurnal Ilmu Sosial dan Humaniora PRIVE: Jurnal Riset Akuntansi dan Keuangan Martabe : Jurnal Pengabdian Kepada Masyarakat Bisman (Bisnis dan Manajemen): The Journal of Business and Management Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Formosa Journal of Applied Sciences (FJAS) Sewagati: Jurnal Pengabdian Masyarakat Indonesia Journal of Public and Business Accounting Ekalaya : Jurnal Ekonomi Akuntansi Bisma : Business and Management Journal Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi ABDIMAS NUSANTARA
Hari Setiono, Hari
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences Other

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Analisis Bibliometrik Tax Avoidance Ainiyah, Nur; Bahril Ilmiddaviq, Muhammad; Setiono, Hari
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 7 No. 2 (2024): Juli 2024
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/bisman.v7i2.3383

Abstract

The enormous benefits of taxes for the country and the tendency of taxpayers to engage in tax avoidance and even tax evasion has attracted researchers to explore and reveal important information related to taxes such as understanding taxpayer behavior, efforts to form effective tax policies as well as transparency and accountability. financial reports related to taxes. Its challenging for researchers who’ll research tax avoidance because there are still obstacles, mainly related to legal gaps, data limitations and the global dimension. This research aims to provide analysis related to tax avoidance research for the 2019-2024 using VOS Viewer software. This study conducting a systematic literature review, using a bibliometric analysis. The results show that the research trend with the Tax Avoidance theme has decreased from 2019 to 2024 due to research turning to issues related to the Covid-19 pandemic, the emergence of tax harmonization regulations and the government's efforts to reduce tax avoidance practices and access to sensitive data. and difficult to obtain. The relationships that occur are divided into 5 clusters. The first cluster include 6 items, the second 3 items, the third 2 items, the fourth 2 items, and the fifth only 1 item. Tax avoidance has brightness and at the same time has large dots in its high visualization, while the other 13 items have faded colors and at the same time have small dots in their visualization. Thus, there have been many studies using tax avoidance items in their research and the other items are still rare, this condition made opportunities to conduct research on the theme of tax avoidance by combining other variables/items that are already visible in the visualization or hasn`t visible yet.
Tren Model Pengukuran Kinerja Perusahaan: Suatu Tinjauan Literatur dalam Perspektif Akuntansi Manajemen Nugroho, Tatas Ridho; Ainiyah, Nur; Setiono, Hari; Ilmiddaviq, Muhammad Bahril
Journal of Public and Business Accounting Vol. 4 No. 1 (2023): January - June
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/jopba.v4i1.290

Abstract

Penelitian ini ditulis dengan tujuan untuk meninjau tren penelitian di bidang ilmu akuntansi manajemen pada implementasi pengukuran kinerja dengan pendekatan pendekatan Just in Time (JIT), Activity Based Costing (ABC) & Time Driven Activity Based Costing (TDABC), Balanced Scorecard (BSC), Customer Accounting (CA), dan Target Costing (TC), serta Total Quality Management (TQM). Metode naratif literatur review digunakan untuk menganalisis data dan informasi berasal dari literatur yang diterbitkan pada tahun 2020 hingga 2023. Hasil analisis tren penelitian menunjukkan bahwa banyak perusahaan yang mulai memasukkan pendekatan yang berbeda untuk sistem pengukuran kinerja. Dengan menggabungkan metode-metode tersebut, hasil pengukuran kinerja akan lebih akurat. Penelitian ini menyimpulkan bahwa keberagaman pendekatan dalam pengukuran kinerja di bidang akuntansi manajemen memberikan peluang dan tantangan bagi perusahaan. Dengan mengadopsi metode-metode seperti JIT, ABC & TDABC, BSC, CA, TC, dan TQM, perusahaan dapat memperoleh manfaat berupa keakuratan pengukuran kinerja, peningkatan efisiensi dan efektivitas, orientasi pelanggan yang lebih baik, pengambilan keputusan yang terinformasi, dan pengendalian biaya yang lebih baik.
[RETRACTED] The Concept of Blockchain-Based Triple Entry Accounting In Indonesia Nugroho, Tatas Ridho; Setiono, Hari; Ilmiddaviq, Muhammad Bahril
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 7 No 1 (2024)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v7i1.3809

Abstract

This article was retracted due to the author's request
Revealing the Effect of Bonus Compensation, Political Costs, and Opportunistic Behavior on Earnings Management Practices in the Indonesian Insurance Industry Nugroho, Tatas Ridho; Setiono, Hari; Ilmiddaviq, Muhammad Bahril
Formosa Journal of Applied Sciences Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i1.13453

Abstract

This study analyzes the effect of compensation bonuses, political costs, and opportunistic behavior on earnings management in the Indonesian insurance sector for the period 2019-2023, which was chosen due to increased regulatory pressure and economic challenges due to the COVID-19 pandemic. Using a quantitative approach, this study analyzes secondary data from the financial statements of insurance companies listed on the Indonesia Stock Exchange using multiple regression methods. The results show that political costs are significantly positively related to earnings management, supporting Positive Accounting Theory, while bonus compensation is significantly negatively related, in line with Agency Theory, which asserts that performance-based incentives can reduce earnings manipulation. Opportunistic behavior has no significant effect, indicating the limitations of the proxy in the context of the insurance industry. This research enriches the literature and offers practical insights for regulators and policy makers.
Pendampingan Peningkatan Kinerja Karyawan dan Pemahaman Analisis Resiko pada UD. Mekar Mojokerto Kasnowo, Kasnowo; Armin, Rini; Setiono, Hari; Bahril Ilmiddaviq, Muhammad
SEWAGATI: Jurnal Pengabdian Masyarakat Indonesia Vol. 4 No. 2 (2025): Juni : SEWAGATI: Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/sewagati.v4i2.2317

Abstract

UD. Mekar is a snack producer known for its popular brand “2Koki Ikan Tengiri,” renowned for its high-quality and savory mackerel fish crackers. Although operating as a home-based industry, UD. Mekar holds significant potential to reach broader markets. This community service initiative involved lectures, discussions, and Q&A sessions focusing on two crucial aspects: employee performance improvement and business risk analysis. The results indicate that employees demonstrate a high level of enthusiasm toward becoming professional workers, despite being in the home industry sector. However, their understanding of business risk remains limited to technical aspects, highlighting the need for broader risk awareness, including operational, financial, and marketing risks. This activity serves as an initial step toward formulating strategies for enhancing employee performance, implementing risk mitigation, and planning for continuous training. The strategic approach is expected to strengthen UD. Mekar's competitiveness and support the national market expansion of its products.
Pengaruh Kemahalan Harga, Return, Eps, dan Likuiditas Perdagangan Saham terhadap Keputusan Stock split Anggreini, Winsa Septi; Setiono, Hari; Bahri, Syaiful
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 2 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i2.2049

Abstract

A stock split represents a strategic corporate action undertaken to realign share prices to more accessible levels, thereby enhancing their attractiveness to potential investors. This study examines the impact of stock price volatility, stock returns, earning s per share, and trading liquidity on the decision to execute a stock split. Employing a quantitative research design, the analysis utilizes logistic regression techniques. The empirical sample consists of eight financial sector firms listed on the Indonesia Stock Exchange that implemented stock splits between 2020 and 2024. The results indicate that both stock returns and earning s per share exert a statistically significant positive influence on stock split decisions. This implies that firms demonstrating higher returns and greater earnings per share are more inclined to pursue stock splits. In contrast, neither stock price volatility nor trading liquidity shows a significant association with such decisions. These findings suggest that stock split initiatives are predominantly driven by a firm’s financial performance rather than market perceptions of share prices or trading activity levels.
Pengaruh DAR, ROA, dan TATO Terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderasi Cahyani, Aprilia Dwi; Setiono, Hari; Isnaini, Nurdiana Fitri
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 2 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i2.2052

Abstract

Company value is a comprehensive picture of public perception and trust in the company's performance, which is reflected through the stock price in the capital market from the inception of the company to the company's future projections. This study aims to analyze the effect of Debt to Asset Ratio (DAR), Return on Asset (ROA), and Total Asset Turnover (TATO) on Firm Value with Firm Size as a Moderating Variable. The method in this study uses a quantitative approach with multiple linear regression analysis. The research sample consisted of 21 food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the period 2021-2024. The data used is secondary data and analyzed using IBM SPSS software. The results showed that Debt to Asset Ratio (DAR) has no effect on firm value. Conversely, Return on Asset (ROA), and Total Asset Turnover (TATO) have a significant effect on firm value. Company size is unable to moderate the relationship between Debt to Asset Ratio (DAR) and Total Asset Turnover (TATO) on firm value. Conversely, company size is able to moderate the relationship between Return on Asset (ROA) on firm value.
Pengaruh Profitabilitas, Keputusan Investasi, dan Likuiditas terhadap Nilai Perusahaan pada Sub Sektor Food & Beverage di BEI (2021–2024) Agustina, Putri; Setiono, Hari; Ilmiddaviq, Muhammad Bahril
BISMA : Business and Management Journal Vol. 3 No. 1 (2025): Bisma : Business and Management Journal
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/bisma.v3i1.2054

Abstract

Company value is a key parameter used by investors to measure a company's success by looking at its share price, where an increase in share price will have a positive impact on company value and the welfare of its owners. This study aims to determine the influence of profitability, investment decisions, and liquidity on company value in the food & beverage sub-sector on the BEI (2021–2024). This study uses a quantitative method with multiple linear regression analysis techniques. The research sample consists of 21 food & beverage companies selected using purposive sampling techniques. The results indicate that profitability (ROA, ROE) has a positive impact on company value, investment decisions (PER) have a positive impact on company value, and liquidity (CR) does not affect company value. A company's ability to meet its short-term obligations is not always seen as the primary signal in assessing the company's growth prospects. In the context of signaling theory, information about liquidity is considered insufficiently strong to influence investors' perceptions of company value. This means that companies with good liquidity can meet their short-term obligations, thereby enhancing investor confidence and positively impacting company value.
Penyusunan Laporan Keuangan Berdasarkan SAK-ETAP: Studi Kasus UMKM Bebek di Mojosari Regita Putri, Adinda; Setiono, Hari
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 2 (2024): : September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v7i2.4349

Abstract

This study aims to examine (1) the effect of education level on the application of financial statements based on SAK-ETAP on meat duck SMEs in Mojosari District. (2) The Effect of Business Size on the Recording of Financial Statements Based on SAK-ETAP on MSMEs broiler ducks in Mojosari District. (3) The Effect of Business Length on the Recording of Financial Statements Based on SAK-ETAP on MSMEs broiler ducks in Mojosari District. (4) The Effect of Guidance on Socialization and Information on the Recording of Financial Statements Based on SAK-ETAP on MSMEs of broiler ducks in Mojosari District. The research sample used was 50 MSMEs of broiler ducks. This research method uses primary method with data collection by questionnaire as a research instrument. Test the research instrument using validity test, reliability test. Hypothesis test using regression test which was preceded by normality test, autocorrelation test, multicollinearity test and heteroscedasticity test. Furthermore, hypothesis testing was carried out using multiple linear regression tests. The results showed that the level of education had a positive value of 0.245, the Business Size variable had a positive value of 1.399, the Length of Business variable had a positive value of 1.211, the Socialization and Information Development variable had a positive value of 0.257.
Perbandingan Kinerja Keuangan: Sebuah Analisis Sistem Konvensioanal dan Syari’ah Ragil Puspita Wulan Aprilia, Putri; Setiono, Hari; Fitri Isnaini, Nurdiana
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 2 (2024): : September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v7i2.4350

Abstract

Bank performance is an element that needs to be monitored in banking activities. The capacity of one company to run and distribute its resources will show a bank's performance, so that each bank will have good performance in order to survive among the increasingly selective banking industry. The purpose of this study is to see the differences in the financial performance of conventional BRI and BRI Syariah banks. This research is classified as quantitative research and secondary data sources. Purposive sampling technique was used to take samples. The object of this research is Conventional BRI and BRI Syariah which have published annual financial reports or annual reports for the 2016-2020 period. The analytical method applied is the independent sample T test and the Mann Witney U test. The results of the CAR test have no significant difference between Conventional BRI and Sharia BRI. Meanwhile, the results of the NPL, ROA, LDR, BOPO, ROE and PR tests showed significant differences between Conventional BRI and Sharia BRI. The conclusion is that conventional BRI Bank's financial ratios are better than Sharia BRI's Bank. From the aspect of quality, profitability, liquidity and solvency, Conventional BRI Bank is better than Sharia BRI Bank. However, in terms of capital, BRI Syariah Bank is better than Conventional BRI Bank.
Co-Authors Ahmad Dahlan Andrianti, Dinda Anggreini, Winsa Septi Atul Aini, Azhari Bahril Ilmiddaviq, Muhammad Bunga Yulia, Monica Cahyani, Aprilia Dwi Dwihandoko, Toto Heru Fahmi Poernamawatie Fitri Isnaini, Nurdiana I Gusti Bagus Wiksuana Ilmidaviq, Muhammad Bahril Ilmiddaviq, Bahril Ilmiddaviq, M. Bahril Ilmiddaviq, M.Bahril Imiddaviq, M. Bahril Indah Widyawati, Titis Isnaini, Nurdiana Fitri Jamhari Jamhari Kaamilah, Nisa'ul Kartikasari, Azizah Apriliana Dwi kasnowo, kasnowo Khanida, Marisha Margarita, Lely Fithri Nela Marisha Khanida, Marisha Khanida Muhammad Yunus Ningsih, Ajeng Kasiatin Nur Ainiyah Nurwijayanti Putri Agustina Ragil Puspita Wulan Aprilia, Putri Regita Putri, Adinda Rini Armin SOEGIYANTO Sulaiman Sulaiman SYAIFUL BAHRI Tatas Ridho Nugroho Teguh Santosa