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All Journal Jurnal Akuntansi Multiparadigma AKRUAL: Jurnal Akuntansi Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) International Journal of Economy, Education and Entrepreneurship (IJE3) International Journal of Multidisciplinary Research and Literature (IJOMRAL) Proceedings of The ICECRS Jurnal Adijaya Multidisiplin Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE)
Ade Manggala Hardianto, Ade Manggala
Mahasiswa S3 Ilmu Akuntansi Universitas Airlangga
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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FONDASI AKUNTABILITAS KEMITRAAN CORPORATE SOCIAL RESPONSIBILITY: PERSPEKTIF KOSMOLOGI GHAZALI Ade Manggala Hardianto; Basuki Basuki; Bonnie Soeherman
Jurnal Akuntansi Multiparadigma Vol 13, No 1 (2022): Jurnal Akuntansi Multiparadigma (April 2022 - Agustus 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.13.1.08

Abstract

Abstrak - Fondasi Akuntabilitas Kemitraan Corporate Social Responsibility: Perspektif Kosmologi GhazaliTujuan Utama - Penelitian ini bertujuan untuk mendalami kolaborasi akuntabilitas kemitraan CSR dari perspektif kosmologi Ghazali.Metode - Penelitian ini menggunakan kombinasi metode penelitian tindakan dan refleksi pemikiran Al Ghazali. Beberapa pihak yang terlibat dalam program kemitraan CSR menjadi informan dalam penelitian ini.Temuan Utama - Temuan penelitian ini menghasilkan pondasi akuntabilitas kolaborasi kemitraan CSR. Fondasi ini dimulai dari kesadaran bahwa manusia harus memahami sang pencipta, serta peran dan fungsi keberadaannya di dunia. Selain itu, akuntabilitas kemitraan CSR harus dibangun untuk menciptakan tindakan yang adil bagi masyarakat, lingkungan, dan keuntunga.Implikasi Teori dan Kebijakan – Akuntabilitas kemitraan CSR harus mempertimbangkan manfaat tindakan kolektifitas. Manfaat ini adalah meringankan beban tanggung jawab, adil dan sejahtera sebagai tanggung jawab bersama.Kebaruan Penelitian - Rasa kemanusiaan yang bersumber dari hati dapat dipergunakan untuk membangun kolaborasi akuntabilitas kemitraan CSR. Abstract - Fundamentals of Corporate Social Responsibility Partnership Accountability: Ghazali: Cosmological PerspectiveMain Purpose - This study aims to explore the collaborative accountability of CSR partnerships from the perspective of Ghazali's cosmology.Method - This research uses action research methods and Al Ghazali's reflection. Several parties involved in the CSR partnership program became informants in this study.Main Findings - The findings of this study resulted in the accountability foundation of CSR partnership collaboration. This foundation starts from the realization that humans must understand the creator and the role and function of his existence in the world. In addition, the accountability of CSR partnerships must be built to create appropriate actions for society, the environment, and profits.Theory and Practical Implications – The accountability of CSR partnerships must consider the benefits of collective action. This benefit lightens the burden of responsibility, fair and prosperous as a shared responsibility.Novelty - Humanity that comes from the heart can be used to build collaborative CSR partnership accountability.
Analisa Faktor Rasio Likuiditas , Rasio Aktivitas, Rasio Profitabilitas Dan Rasio Coverage Dalam Penanaman Modal Asing (Pma) (Studi Empiris Pada Perusahaan Sektor Trade, Service Dan Investment ) Ade Manggala Hardianto
AKRUAL: JURNAL AKUNTANSI Vol 7 No 1: AKRUAL: Jurnal Akuntansi (Oktober 2015)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v7n1.p73-84

Abstract

AbstrakIstilah multinasional menunjukan pada perusahaan  penanaman modal asing (PMA), sebagai anak perusahaan yang berafiliasi bisnis dengan dengan perusahaan induk yang berkedudukan kantor pusat diluar negeri. Sedangkan, perusahaan domestik adalah perusahaan penanaman modal dalam negeri , kantor pusat yang berkedudukan di Indonesia.Analisa Faktor Yang Berkorelasi Dalam Penanaman Modal Asing: Matrik 1 Current Ratio (0,599) , Return On Asset (0,931), Retrun On Equity  (0,77), Net Profit Margin (0,601). Matrik 2   1) Earning Per Share  ( EPS) (0,993)  dan  Dan Times Interest Earned (0,926). Matrik 3 1) cash ratio ( 0,729) dan 2) Account Receivable Turnover ( 0,877) . Matrik 4  Inventory Turnover, (0,982), Matrik 5  Total Asset Turn Over (TATO)  sebesar 0,545.Perusahaan PMA dengan profitabiltas dan likuiditas yang tinggi terdapat 1 (satu) perusahaan yaitu United tracktor hal ini ditunjukan dengan nilai earning per share (EPS) sebesar 1.440 per lembar saham. EPS yang tinggi akan menarik minat para Investor untuk menanamkan dananya lebih banyak, dan keuntungan perusahaan adalah mendapatkan dana segar untuk lebih meningkatkan produktivitas perusahaan. Dan likuiditas sebesar 206% pada Current rasio, 158 % pada Quick test ratio, dan  cash ratio 62%.
THE NEW HORIZONS ABOUT CSR PARTNERSHIPS: A CASE STUDY OF CSR PARTNERSHIPS IN CILEGON, BANTEN Ade Manggala Hardianto; Basuki Basuki; Bonnie Soherman
International Journal of Economy, Education and Entrepreneurship Vol. 2 No. 1 (2022): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v2i1.46

Abstract

CSR partnership is a new horizon that involves stakeholders such as the local government of Cilegon city, companies, and non-governmental organizations. This study explores CSR partnerships to promote community welfare in Cilegon city. This research is qualitative by modifying action research to reflect CSR partnerships such as commitment and mission, initiative and awareness, vertical and horizontal relationships, proper behavior and fairness principles, and transparency. This research benefits by building a shared attitude (collaboration) and CSR partnership orientation to form actions
Human Development Index (HDI) As a Planning Plan For Dealing Globalization of Asean Economic Society (MEA) in Indonesia Ade Manggala Hardianto; Bambang Tjahjadi; I Made Narsa
Proceedings of The ICECRS Vol 1 No 2 (2017): Science for Social Welfare and Justice
Publisher : International Consortium of Education and Culture Research Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (570.989 KB) | DOI: 10.21070/picecrs.v1i2.1444

Abstract

The purpose of this study is to map the human development index (HDI) of each region and regional planning efforts against the economic community of ASEAN (MEA). The research data used is secondary data sourced from the Central Bureau of Statistics (BPS) from 2010 until 2016. The research methodology used is comparative research using secondary data analysis method, depicting human development index as measured by society welfare, that is health, education, and life standard or often called economic. The research results show that there are 9 provinces that have different HDI with Jakarta Capital City as the capital of Indonesia, West Nusa Tenggara (NTB), East Nusa Tenggara (NTT), West Kalimantan (KALBAR), North Kalimantan, Gorontalo, West Sulawesi , North Maluku and West Papua and Papua. The impact of this study is that central government focuses more on areas with different Human Development Index (HDI) with DKI Jakarta and equitable development to improve infrastructure in the area.
Peran Aspek Hukum Akuntansi, Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Manufaktur Subsektor Makanan Dan Minuman di Bursa Efek Indonesia Dorce Doan; Ade manggala Hardianto; Zahra Malinda Putri; Ce Gunawan; Yuli Novitasari
Jurnal Adijaya Multidisplin Vol 3 No 5 (2025): Jurnal Adijaya Multidisiplin (JAM)
Publisher : PT Naureen Digital Education

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

Abstract

Ketidakharmonisan antara ketatnya penerapan regulasi pasar modal dengan masih terjadinya berbagai pelanggaran menunjukkan belum optimalnya efektivitas pengawasan di sektor tersebut. Kondisi ini berpotensi menurunkan nilai perusahaan karena menurunnya kepercayaan investor serta meningkatnya risiko dan beban kepatuhan yang harus ditanggung. Penelitian ini bertujuan untuk menganalisis pengaruh aspek hukum akuntansi, profitabilitas, leverage, dan ukuran perusahaan terhadap nilai perusahaan pada subsektor manufaktur makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2020–2024. Pendekatan penelitian yang digunakan adalah kuantitatif dengan metode regresi data panel. Sampel terdiri dari 12 perusahaan yang dipilih melalui teknik purposive sampling, sehingga diperoleh total 60 observasi. Data penelitian bersumber dari laporan keuangan tahunan perusahaan sebagai data sekunder. Hasil analisis menunjukkan bahwa secara parsial, variabel aspek hukum akuntansi, profitabilitas, dan ukuran perusahaan tidak memiliki pengaruh signifikan terhadap nilai perusahaan, sedangkan leverage berpengaruh positif dan signifikan. Secara simultan, keempat variabel independen terbukti memberikan pengaruh signifikan terhadap nilai perusahaan. Temuan ini menegaskan bahwa pengelolaan struktur modal yang optimal serta kepatuhan terhadap prinsip-prinsip hukum akuntansi mampu meningkatkan kepercayaan investor, memperkuat transparansi pelaporan keuangan, dan mendorong peningkatan nilai perusahaan di pasar modal Indonesia.
THE ROLE OF INFORMATION TECHNOLOGY, INTERNAL CONTROL SYSTEMS, AND HUMAN RESOURCES COMPETENCE IN IMPROVING THE VALUE ADDED (VAIC) PERFORMANCE OF STATE-OWNED ENTERPRISES IN INDONESIA Mutiara, Talita; Hardianto, Ade Manggala; Z Zulkarnain, Z Zulkarnain; Novitasari, Yuli
International Journal of Multidisciplinary Research and Literature Vol. 4 No. 6 (2025): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v4i6.389

Abstract

This research is motivated by the importance of increasing value added in public sector companies in Indonesia, particularly state-owned enterprises (SOEs), through optimizing information technology, improving the effectiveness of internal control systems, and improving human resource competency. The main objective of this study is to analyze the partial and simultaneous effects of these three variables on company value added. This study uses a quantitative approach with secondary data obtained from the annual reports and financial statements of 20 state-owned enterprises (BUMN) for the period 2019–2023, and processed using panel data regression analysis with a Random Effect model. The results show that information technology and human resource competency have a positive and significant effect on value added, while internal control systems have a positive but insignificant effect. Simultaneously, these three variables have a substantial effect on increasing value added, with an Adjusted R² value of 96.35%. This finding confirms that digital transformation and strengthening human resource capacity are key factors in creating added value and increasing the competitiveness of SOEs in the modern era.
Peran Siklus Hidup dan Bio Akuntansi Terhadap Produksi Ayam Broiler yang Berkelanjutan dengan Kecerdasan Lingkungan sebagai Variabel Moderasi Hardianto, Ade Manggala; Novitasari, Yuli; Dade Suparna; Faujiah, Faujiah
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v4i2.7481

Abstract

This study aims to examine the role of life cycle and bio-accounting in achieving sustainable broiler chicken production and to analyze whether environmental intelligence moderates these relationships. The life cycle approach is viewed as a comprehensive method for assessing resource efficiency, waste management, and environmental impacts throughout each stage of broiler production. Bio-accounting serves as a tool to measure and record biological aspects affecting livestock performance, feed consumption, emissions, and production efficiency. A quantitative method was employed through surveys distributed to small- and medium-scale broiler farmers. The results indicate that both life cycle and bio-accounting have a positive and significant effect on sustainable broiler production. Moreover, smart environmental strengthens these effects, as farmers with higher levels of environmental intelligence are better able to utilize bio-accounting information and life cycle assessments to manage resources efficiently and reduce environmental impacts. These findings highlight the importance of integrating life cycle analysis, bio-accounting practices, and environmental intelligence to enhance the sustainability of broiler production.
Leverage, Profitabilitas, Ukuran Perusahaan dan Intellectual Capital Terhadap Nilai Perusahaan F&B di BEI (2020-2024) Fitriani, Suci; Sandi Yuda, Mulfi; Hardianto, Ade Manggala; Novitasari, Yuli
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 6 No. 3 (2025): Nopember
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v6i3.3970

Abstract

This study aims to examine the effect of Leverage, Profitability, Firm Size, and Intellectual Capital on Firm Value in manufacturing companies within the Food and Beverage subsector listed on the Indonesia Stock Exchange during 2020–2024. A quantitative method was employed using secondary data obtained from annual financial reports. Multiple linear regression analysis was performed, including classical assumption tests, F-test, t-test, and coefficient of determination (R²). The results show that simultaneously the four independent variables significantly influence firm value. Partially, Firm Size has a negative and significant effect, while Leverage, Profitability, and Intellectual Capital have no significant effect. The coefficient of determination (R²) of 0.095 indicates that the model explains only 9.5% of the variation in firm value, with the remaining 90.5% influenced by other factors. These findings highlight the importance of managing firm size and strategically utilizing intellectual capital to enhance firm value.
Penilaian Rasio Keuangan, Pertumbuhan Penjualan Dan Tren Dalam Mengukur Kinerja Keuangan Pt. Cisarua Mountain Dairy Tbk Periode 2021–2024 Ayu, Heliana widya; Mulfi Sandi Yuda; Hardianto, Ade Manggala; Novitasari, Yuli
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 6 No. 3 (2025): Nopember
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v6i3.3989

Abstract

Financial statements are essential nstruments for assessing a company’s condition and performance. This study aims to analyze the financial performance of PT Cisarua Mountain Dairy Tbk (Cimory) for the period 2021–2024 using a descriptive quantitative method through financial ratio and trend analysis. The results show a very high level of liquidity, with an average current ratio of 438.74% and quick ratio of 505.60%, although the cash ratio declined sharply from 433.41% (2021) to 92.09% (2024). Solvency ratios ndicate a healthy condition, with an average Debt to Assets Ratio of 16.47% and Debt to Equity Ratio of 19.40%, reflecting the dominance of equity n the capital structure. Profitability s also strong, with a Net Profit Margin of 17.18%, Return on nvestment of 16.33%, and Return on Equity of 20.10%, providing positive signals for nvestors. Sales growth slowed significantly from 119.97% (2021) to 16.12% (2024), while trend analysis shows ncreases n assets, sales, and net ncome, though accompanied by rising costs that suppressed margins. Overall, Cimory demonstrates solid financial performance, but needs to anticipate declining liquidity and slowing growth through efficiency and nnovation strategies.
Co-Authors Ayu, Heliana widya Bambang Tjahjadi Basuki Basuki Basuki Basuki Bonnie Soeherman Bonnie Soherman Ce Gunawan Dorce Doan Faujiah, Faujiah I Made Narsa Mulfi Sandi Yuda Mutiara, Talita Novitasari, Yuli Suci Fitriani, Suci Suparna, Dade Z Zulkarnain, Z Zulkarnain Zahra Malinda Putri