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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Akuntansi Multiparadigma AKRUAL: Jurnal Akuntansi INFO ARTHA Jurnal Manajemen Keuangan Publik Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik KEK (Kajian Ekonomi dan Keuangan) Jurnal Akuntansi Jurnal Manajemen Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pajak dan Keuangan Negara (PKN) International Journal of Environmental, Sustainability, and Social Science International Journal of Social Science Educoretax Pengmasku Journal of Law, Administration, and Social Science Jurnal Akuntansi dan Keuangan Indonesia Jurnalku JAS (Jurnal Akuntansi Syariah) E-JURNAL AKUNTANSI

Agung Dinarjito, Agung

Unknown Affiliation

Author-ID : 628833

Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Cost Of Capital, Corporate Tax Plannings, And Corporate Social Responsibility Disclosure Adhitya Jati Purwaka; Amrie Firmansyah; Resi Ariyasa Qadri; Agung Dinarjito; Zef Arfiansyah
Jurnal Akuntansi Vol. 26 No. 1 (2022): January 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i1.814

This study aims to determine the effect of tax management activities on the cost of capital and the role of social responsibility disclosure in moderating its impact. This study employs secondary data from financial statement data, stock price information, and 10-year government bond yields. The data was obtained from the websites www.idx.co.id, www.idnfinancials.com, www.finance.yahoo.com, and www.bloomberg.com. Using purposive sampling, the research sample is from manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020, obtaining 325 observations. Data were analyzed employing multiple linear regression for panel data. This study indicates that tax avoidance and tax aggressiveness are not associated with the cost of capital, while tax risk is negatively related to the cost of capital. Corporate social responsibility disclosure does not succeed in moderating the effect of tax avoidance and tax aggressiveness. Still, it succeeds in moderating the association between tax risk and cost of capital.

Tax Aggressiveness, Fair Value Accounting, Debt Maturity: Does Integrated Reporting Matter? Pria Aji Pamungkas; Amrie Firmansyah; Resi Ariyasa Qadri; Agung Dinarjito; ZefArfiansyah
Jurnal Akuntansi Vol. 26 No. 1 (2022): January 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i1.815

This study investigates the association between tax aggressiveness, fair value accounting and debt maturity and whether Integrated Reporting (IR) moderates those relationships. This study's methodology is a quantitative approach with multiple linear regression models and panel data. The sample employed in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX). The type of data used is secondary data sourced from financial statements and annual reports from 2016 to 2020. The sample selection using a purposive sampling method with the number of samples amounted to 595 firm-year observations. This study suggests that tax aggressiveness and fair value accounting have an inverse association with debt maturity. However, IR failed to weaken the negative impact of extensive fair value accounting on debt maturity. The Financial Services Authority (OJK) can consider this study to improve supervision and regulation for better creditor protection through the company's optimal debt maturity policy.

The Role Of Integrated Reporting In Emerging Market: Earnings Quality And Debt Maturity Pria Aji Pamungkas; Amrie Firmansyah; Resi Ariyasa Qadri; Agung Dinarjito; Zef Arfiansyah
Jurnal Manajemen Vol. 25 No. 3 (2021): October 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v25i3.756

The maturity structure of debt can have financial and operational consequences for a firm as debt maturity is a key aspect of financial flexibility. Moreover, debt maturity can impact a firm's ability to undertake long-term productive investments and, as a result, affect economic activity. This study aims to examine the effect of earnings quality on debt maturity and the role of Integrated Reporting (IR) in moderating these effects. This study's methodology is a quantitative approach with multiple linear regression models and panel data. The sample employed in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX). The type of data employed in this study is secondary data sourced from financial statements and annual reports from 2016 to 2020. The sample selection using a purposive sampling method with the number of samples amounted to 595 firm-year observations. The results of this study suggest that earnings quality does not affect debt maturity. Additional tests show that income maximization companies tend to have shorter debt maturity. However, IR failed to moderate the effect of earnings quality on debt maturity. This study indicates that the Financial Services Authority (OJK) needs to conduct better monitoring and regulation to increase creditor protection through optimal debt policy disclosure from the companies.

THE IMPACT OF KEY AUDIT MATTERS DISCLOSURE ON COMMUNICATIVE VALUE OF THE AUDITOR’S REPORT: A SYSTEMATIC LITERATURE REVIEW Yoga, Budhi Setiya; Dinarjito, Agung
Jurnal Akuntansi dan Keuangan Indonesia Vol. 18, No. 1
Publisher : UI Scholars Hub

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

This research aims to discuss whether the disclosure of key audit matters (KAM) increases the communicative value of the auditor’s report. It also examines factors that need to be considered related to KAM disclosure. It is carried out in connection with the issuance of the Exposure Draft of Indonesia Audit Standard (AS) 701 on ”Pengomunikasian Hal Audit Utama dalam Laporan Auditor Independen” which was adopted from the International Standard on Auditing 701. In Indonesia, no research was found yet related to this topic. By conducting a systematic literature review of the latest articles from 2012 to 2021, this study found that KAM disclosure increases the communicative value of the auditor’s report, which is useful for report users in their decision-making. This study also informed specific areas that were often disclosed as KAM and provided information related to the factors that can decrease the communicative value of KAM disclosure. The results support the plan of AS 701 implementation in Indonesia because it will increase the communicative value of the auditor’s report. This study will be of interest to auditors in preparing the implementation of AS 701, report users in understanding KAM disclosure, and regulators as initial information regarding KAM disclosure to support their duties when AS 701 has been effectively implemented in Indonesia.

KESEHATAN BANK BUMN YANG TERDAFTAR DI BEI SEBELUM DAN SELAMA PANDEMI COVID-19 agung dinarjito; Aris Priatna
Jurnalku Vol 1 No 2 (2021): Juni 2021
Publisher : PT Wim Solusi Prima

This study aims to determine the health condition of State-Owned Enterprises (SOEs) in the banking sector before and during the COVID-19 pandemic. The author uses data on the financial statements of all state-owned banks for the 2017-2020 period. This study is included in a quantitative descriptive study to assess the health of state-owned enterprises in the banking sector listed on the Indonesia Stock Exchange. The data were analyzed using the RGEC model which measures aspects of risk profile, corporate governance, profitability and capital adequacy. The results of the study concluded that after assessing all aspects of RGEC, it was concluded that state-owned banks were in very healthy condition except for Bank BNI and Bank BTN in healthy condition. BNI Bank which seems to have been affected by the Covid-19 pandemic. This is because the health level of BNI Bank in 2017-2019 is categorized as very healthy, but in 2020 it is categorized as healthy. Penelitian ini bertujuan untuk mengetahui kondisi kesehatan Badan Usaha Milik Negara (BUMN) sektor perbankan sebelum dan selama pandemi covid-19. Penulis menggunakan data laporan keuangan semua bank BUMN periode 2017-2020. Penelitian ini termasuk dalam penelitian deskriptif kuantitatif untuk menilai kesehatan BUMN sektor perbankan yang terdaftar di Bursa Efek Indonesia. Data dianalisis menggunakan model RGEC yang mengukur aspek profil risiko, tata kelola perusahaan, profitabilitas dan kecukupan modal. Hasil penelitian menyimpulkan bahwa setelah menilai semua aspek RGEC, disimpulkan Bank BUMN dalam kondisi sangat sehat kecuali Bank BNI dan Bank BTN dalam kondisi sehat. Bank BNI yang terlihat terdampak pandemi Covid-19. Hal ini dikarenakan tingkat kesehatan Bank BNI pada tahun 2017-2019 dikategorikan.

Penerapan PSAK 2 Pada Perusahaan Subsektor Advertising, Printing, And Media Yang Terdaftar Di BEI Tahun 2019 Sundayo Hadiprasetya; Agung Dinarjito
Jurnalku Vol 2 No 1 (2022)
Publisher : PT Wim Solusi Prima

The Statement of cash flow is a company's financial statement that describes the cash inflows and outflows for an accounting year. Statement of cash flows are very important for stakeholders in making decisions. Therefore, the statement of cash flows must be presented and disclosed in accordance with PSAK 2. This study is a descriptive qualitative study with a content analysis approach. The samples used in this study were 5 companies included in the advertising, printing, and media sub-sector, namely PT Elang Mahkota Teknologi Tbk (EMTK), PT Media Nusantara Citra Tbk (MNCN), PT Surya Citra Media Tbk (SCMA), PT Link Net Tbk (LINK), PT MNC Vision Networks Tbk (IPTV). The results of the research on the 2019 cash flow report found that the company had presented a cash flow statement in accordance with PSAK 2, but the company had not fully disclosed in accordance with PSAK 2. Laporan arus kas merupakan laporan keuangan perusahaan yang menggambarkan arus kas masuk dan arus kas keluar selama satu tahun akuntansi. Laporan arus kas sangat penting bagi stakeholders dalam mengambil keputusan. Oleh karena itu, laporan arus kas harus disajikan dan diungkapkan sesuai PSAK 2. Penelitian ini merupakan penelitian kualitatif deskriptif dengan pendekatan content analysis. Sampel yang digunakan dalam penelitian ini adalah 5 perusahaan yang termasuk dalam subsektor advertising, printing, and media, yaitu PT Elang Mahkota Teknologi Tbk (EMTK), PT Media Nusantara Citra Tbk (MNCN), PT Surya Citra Media Tbk (SCMA), PT Link Net Tbk (LINK), PT MNC Vision Networks Tbk (IPTV). Hasil penelitian terhadap laporan arus kas tahun 2019 didapatkan bahwa perusahan telah menyajikan laporan arus kas sesuai dengan PSAK 2, namun perusahaan belum sepenuhnya melakukan pengungkapan sesuai dengan PSAK 2.

Analisis Penerapan PSAK 73 Pada PT XYZ Garyn Arianova Sugiarto; Agung Dinarjito
Jurnalku Vol 2 No 2 (2022)
Publisher : PT Wim Solusi Prima

Lease accounting is an interesting topic to research. This is because the change from PSAK 30 to PSAK 73 has a significant impact on the preparation of financial statements. This research is descriptive qualitative research which is analyzed using a content analysis approach. This study aims to determine whether PT. XZY has fully implemented PSAK 73 which includes its recognition, measurement, presentation, and disclosure. The results of the study indicate that PT. XYZ has fully complied with PSAK 73 on the recognition, measurement, and presentation of lease transactions. However, for disclosure, the company has not provided complete information in accordance with PSAK 73. Akuntansi sewa menjadi salah satu topik yang menarik untuk diteliti. Hal ini dikarenakan perubahan PSAK 30 menjadi PSAK 73 memberikan dampak yang signifikan dalam penyusunan laporan keuangan. Penelitian ini merupakan penelitian kualitatif deskriptif yang dianalisis menggunakan pendekatan analisis isi (content analysis). Penelitian ini bertujuan untuk mengetahui apakah PT. XZY telah menerapkan PSAK 73 sepenuhnya yang meliputi pengakuan, pengukuran, penyajian dan pengungkapannya. Hasil dari penelitian menunjukkan bahwa PT. XYZ telah mengikuti PSAK 73 sepenuhnya pada pengakuan, pengukuran, dan penyajian transaksi sewa. Namun, untuk pengungkapan, perusahaan belum memberikan informasi yang lengkap sesuai dengan PSAK 73.

Struktur Pasar Industri Konstruksi Di Indonesia Tahun 2018-2021 Agung Dinarjito
Jurnalku Vol 2 No 3 (2022)
Publisher : PT Wim Solusi Prima

Industri konstruksi dan bangunan saat ini menjadi salah satu industri yang sangat penting untuk menunjang pertumbuhan ekonomi. Industri konstruksi dan perumahan yang saat ini menjadi industri prioritas untuk memenuhi kebutuhan dasar masyarakat. Penelitian ini bertujuan untuk mengetahui struktur pasar industri konstruksi di Indonesia untuk tahun 2018-2021. Penelitian ini menggunakan data sekunder yang berupa laporan keuangan dan laporan tahunan perusahaan sub industri konstruksi dan bangunan tahun 2018-2021. Untuk melihat struktur pasar tersebut digunakan pengukuran rasio konsentrasi (CR4) dan Indeks Herfindahl-Hirschman (IHH). Berdasar hasil penelitian disimpulkan bahwa bentuk pasar industri konstruksi di Indonesia tahun 2018-2021 adalah pasar oligopoli ketat.

Penyusunan Forecasting Laporan Keuangan Menggunakan Weighted Moving Average Dan Penilaian Penyertaan Modal Negara Pada BUMN Konstruksi: Studi Kasus PT Waskita Karya (Persero) Agung Dinarjito
Jurnal Pajak dan Keuangan Negara (PKN) Vol 4 No 1 (2022): Pulih Lebih Cepat, Bangkit Lebih Kuat
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v4i1.1766

Peramalan laporan keuangan dan penilaian usaha menjadi satu kesatuan proses penilaian penyertaan modal Pemerintah pada BUMN. Peramalan laporan keuangan digunakan untuk melihat kelangsungan hidup perusahaan dari sisi kinerja dan posisi keuangannya. Penelitian ini merupakan penelitian deskriptif dengan pendekatan studi kasus dengan obyek penelitian adalah PT Waskita Karya (persero) Tbk (WSKT). Tujuan penelitian ini adalah untuk membuat proyeksi lapoaran keuangan menggunakan metode moving average, melakukan penilaian usaha dan penilaian intrinsik saham, serta melakukan penilaian penyertaan modal Pemerintah pada WSKT. Data yang digunakan adalah data sekunder yang diambil dari berbagai sumber. Hasil penelitian ini menunjukkan bahwa proyeksi laporan keuangan dapat dilakukan menggunakan metode moving average. Selain itu, hasil penilaian menunjukkan bahwa nilai bisnis WSKT yang diukur dengan metode FCFF adalah Rp134,125 triliun. Kemudian, nilai intrinsik saham WSKT per lembar adalah Rp1.269 (FCFF), Rp17,45 (DGM). Untuk nilai penyertaan modal Pemerintah pada WSKT setelah mempertimbangkan DLOM dan PFC adalah Rp40 triliun (cara 1) dan Rp13 triliun (cara 2).

SCL Sebagai Sarana Memanen Kreativitas Siswa Di Bidang Akuntansi Agung Dinarjito
Jurnal Pajak dan Keuangan Negara (PKN) Vol 4 No 1S (2022): Sigap Hadapi Tantangan, Tangguh Kawal Pemulihan
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v4i1S.1912

Penelitian ini bertujuan untuk membahas apakah student center learning (SCL) dalam bentuk project based learning (PBL) dan case study learning (CSA) apakah tepat digunakan untuk pembelajaran bidang akuntansi dan dapat memberikan manfaat bagi siswa di bidang akuntansi. Penelitian dilakukan sehubungan dengan program Merdeka Belajar – Kampus Merdeka yang diselenggarakan oleh Kementerian Pendidikan dan Kebudayaan yang cenderung mengarah pada SCL. Penelitian ini menggunakan metode scoping review dengan melihat literatur-literatur terkini dimulai tahun 2011 sampai dengan 2022. Hasil scoping review menemukan bahwa SCL, PBL dan CSA merupakan pendekatan pembelajaran yang tepat digunakan karena memberikan manfaat yang besar bagi mahasiswa baik dari sisi ketrampilan dan kompetensi teknis maupun kompetensi sosial untuk menjadi seorang profesional di bidang akuntansi. Bentuk SCL yang tepat adalah apabila mampu mengintegrasikan dengan praktik nyata di perusahaan. SCL dapat terwujud apabila terdapat koordinasi dan perencanaan yang baik dari seluruh stakeholder yang terkait, baik dari sisi sekolah, pendidik, mahasiswa maupun perusahaan dan organisasi profesi. Penelitian ini diharapkan dapat bermanfaat bagi sekolah dan pendidik untuk dapat menggunakan pendekatan yang berfokus pada siswa.

Co-Authors Adhitya Jati Purwaka Aldi Bilqisthy Pratama Amrie Firmansyah Ardhi Nugraha Putra Arfiansyah, Zef Aris Priatna Bambang Purwoko Budhi Setiya Yoga DARMANSYAH . Dessyka Sitanggang Dharmazi, Almizar Dwi Astuti Faizul Abrori Fayiz Alfitra RM Garyn Arianova Sugiarto Gilang Ryanda Bhimantara Hadiprasetya , Sundayo Harnovinsah Harnovinsah Irvandi Gustari Lamhot Doli Tambunan Lestari Kurniawati Lily Arini Nasution Mahrus, Moh Luthfi Maulana, Achmad Saad Muh Luthfi Mahrus Muhammad Arfan Muhammad Rajul Muzik Muhammad Taufiq Hidayat Nafi’ah, Zahra Zuhrotun Nanda Sulfiandra Octa Naafi’ Sutantri Prajaningtyas, Winda Pria Aji Pamungkas Priatna, Aris Putra Jaya Bukit Qadri, Resi Ariyasa Rozano Fikri Andana Salsabilla, Anindita Rahma Sondy Akbar Ardiansyah Sugiarto, Garyn Arianova Sundayo Hadiprasetya Surachman, Eko Nur Syafa’at, Hilal Tio Andri Prasetyo Yoga, Budhi Setiya

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