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All Journal 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 Journal of Governance, Taxation, and Auditing JAS (Jurnal Akuntansi Syariah)
Agung Dinarjito, Agung
Unknown Affiliation
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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The Influence Of Corporate Disclosure: Corporate Governance, Intellectual Capital, Asset Utilization, And Financial Performance On Corporate Value In Indonesia Octa Naafi’ Sutantri; Agung Dinarjito
Journal of Law, Administration, and Social Science Vol 3 No 1 (2023)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v3i1.359

Abstract

This study aimed to determine the influence of corporate governance, intellectual capital, asset utilization, and financial performance on corporate value. This study was quantitative research. The population of this research was manufacturing companies listed on Indonesia Stock Exchange in 2015-2019. This research used data panel with a fixed-effect model. The first model of this study showed that intellectual capital disclosure, asset utilization and financial performance had a positive impact on the corporate value which tested using Tobin’s Q. Corporate governance had a negative impact on Tobin’s Q. Meanwhile, different results were obtained from corporate value which tested using PBV. The second model of this study showed that only intellectual capital disclosure and financial performance had a positive impact on PBV. However, corporate governance and asset utilization had no impact on PBV. This research can be used as a reference for investors, companies, and financial service authorities in Indonesia to obtain higher relevance of disclosure on financial report.
Analisis Pengaruh Intellectual Capital, Leverage Dan Pertumbuhan Penjualan Terhadap Financial Distress Lily Arini Nasution; Agung Dinarjito
Journal of Law, Administration, and Social Science Vol 3 No 1 (2023)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v3i1.360

Abstract

Financial distress merupakan situasi kesulitan keuangan sebelum terjadinya kebangkrutan ataupun likuidasi. Penelitian ini bertujuan untuk menguji pengaruh intellectual capital, leverage dan pertumbuhan penjualan terhadap financial distress. Penelitian ini menggunakan empat variabel kontrol yaitu current ratio, return on asset, firm size dan asset tangibility. Sampel dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2012 sampai dengan 2019. Pemilihan data sampel menggunakan metode purposive sampling sehingga diperoleh 152 observasi. Model yang digunakan adalah regresi data panel dengan pendekatan random effect model. Hasil penelitian menunjukkan bahwa intellectual capital berpengaruh negatif terhadap financial distress dan leverage berpengaruh positif terhadap financial distress. Sementara itu, pertumbuhan penjualan tidak berpengaruh terhadap financial distress.
A Structure-Conduct-Performance Analysis Of Commercial Air Transportation Industry In Indonesia Dinarjito, Agung
Jurnal Pajak dan Keuangan Negara (PKN) Vol 4 No 2 (2023): Jurnal Pajak dan Keuangan Negara : Maret 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v4i2.2029

Abstract

To project the performance of an industry and a company, the market structure is one of the things that needs to be looked at. In addition, company behavior in the form of various strategies to increase customers also needs to be analyzed. Past performance will also be used to project industry and company performance. This research is descriptive research that aims to analyze the structure, behavior, and performance of the air transportation industry in Indonesia. The data used is secondary data and is limited to national airlines and the data used is also for domestic flight services in 2016-2020. Data were analyzed using a quantitative approach in the form of certain formulas, such as CR4, MES, and IHH. The results of the analysis conclude that the Indonesian commercial air transportation industry is in the form of a tight oligopoly or a dominant company with a competitive fringe. The behavior of national airlines in attracting consumers is carried out through various strategies, such as cooperating with other parties in marketing, providing onboard service strategies, and increasing timeliness. The performance of the aviation industry in 2016-2018 tends to increase. However, in 2019 and 2020 it tends to decrease. This can also be seen from the growth in passengers for each airline. In terms of load factor, Garuda and City Link experienced a significant decline from 2019 to 2020.
The Influence Of Financial Behavior On Investment Decisions With Financial Literacy As A Mediation Variable: Case Study In PKN STAN Learning Assignment Students Dinarjito, Agung
Jurnal Pajak dan Keuangan Negara (PKN) Vol 5 No 1 (2023): Jurnal Pajak dan Keuangan Negara : September 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v5i1.2281

Abstract

Making investment decisions is very important for investors because it will affect profits or losses. Various factors have influenced investment decisions, one of which is financial behavior. Study assignment students are employees who get the opportunity to continue their study. Because they already earn income, it is important to see the students' understanding regarding decision making. This study aims to see the influence of the financial behavior of study assignment students at the STAN State Finance Polytechnic in making decisions with financial literacy as an intervening variable. The financial behavior measured is overconfidence, herding, loss aversion, and risk perception. The result is only the financial literacy variable, risk perception, has a significant effect on investment decisions. Regarding the financial literacy variable, it is evident that only the overconfidence and risk perception variables influence it. Regarding the existence of financial literacy as an intervening variable, it is proven only by overconfidence and risk perception which are able to provide an indirect relationship to investment decisions. Financial literacy has succeeded in fully mediating the relationship of overconfidence to investment decisions and for risk perception only as partially mediation.
Kepemilikan CEO Dalam Hubungan Antara Kebijakan Utang Dan Kebijakan Dividen Amrie Firmansyah; Agung Dinarjito; Sondy Akbar Ardiansyah; Rozano Fikri Andana
JAS (Jurnal Akuntansi Syariah) Vol 6 No 2 (2022): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v6i2.826

Abstract

This research aims to show the effect of debt policy on dividend policy and the moderating role of chief executive officer (CEO) share ownership in the relationship between debt policy and dividend policy. Data on the financial reports of companies in the non-financial sector listed on the Indonesia Stock Exchange from 2008 to 2020 are used as research data. Research data is sourced from www.idnfinancials.com and the company's official website. The number of samples used in testing this research was 454 observations based on purposive sampling. Data analysis in this research used logistic regression. This research shows the results that debt policy has a negative effect on dividend policy. In addition, CEO share ownership weakens the negative effect of debt policy on dividend policy. This research shows that the Indonesian Financial Services Authority needs to improve governance, especially concerning investment protection on the Indonesian Stock Exchange.
THE ROLE OF GREEN INTELLECTUAL CAPITAL AND EMPLOYEE INNOVATIVENESS IN ENHANCING JOB AND FINANCIAL PERFORMANCE: INSIGHTS FROM INDONESIA'S STATE-OWNED ENTERPRISES Darmansyah, Darmansyah; Bambang Purwoko; Irvandi Gustari; Agung Dinarjito
International Journal of Social Science Vol. 4 No. 5: Februari 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v4i5.9346

Abstract

This study aims to examine the impact of green intellectual capital on job performance and financial performance, with employee innovativeness serving as an intervening variable. Employing a quantitative approach, the research utilizes primary data collected through questionnaires distributed to employees of state-owned enterprises (SOEs) and their subsidiaries in the logistics services sector, ranging from top management to staff levels. The findings reveal that green intellectual capital has a direct and positive influence on employee innovativeness, financial performance, and job performance. However, employee innovativeness does not mediate the relationship between green intellectual capital and either job performance or financial performance. The study underscores the importance of an employee-centric strategy for enhancing workforce performance, innovation, and financial outcomes. Policymakers and corporate leaders are encouraged to prioritize intellectual capital development within their organizations. The results affirm that robust intellectual capital contributes significantly to heightened employee innovativeness, improved job performance, and stronger financial results. Consequently, companies must take proactive steps to cultivate and sustain intellectual capital that drives both organizational and individual success.
Laporan keuangan sebagai bentuk evaluasi kinerja UMKM: Pelatihan dan pendampingan penyusunan laporan keuangan di kota Tangerang Dinarjito, Agung; Surachman, Eko Nur; Arfiansyah, Zef
Pengmasku Vol 5 No 1 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v5i1.1306

Abstract

Many Micro, Small and Medium Enterprises (MSMEs) have not realized the importance of preparing financial reports to start their business performance. By making financial reports, they will know whether they are making a profit or not. The purpose of this community service activity is to provide training on preparing financial reports and assist them in being able to prepare MSME financial reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). This activity was carried out in 2023 and was specifically in the Jatiuwung, Cibodas, Karawaci, and Pinang Districts. The results of this activity are that MSMEs understand the importance of preparing financial reports and calculating product costs and preparing financial reports using the assistance of the SiAPIK Application. This activity is a form of cooperation between the State Finance Polytechnic STAN and Bank Indonesia. Banyak Usaha Mikro, Kecil dan Menengah (UMKM) belum menyadari pentingya penyusunan laporan keuangan untuk mengevaluasi kinerja usahanya. Dengan UMKM membuat laporan keuangan, mereka dapat mengetahui kinerja keuangan baik dari sisi laba rugi, kekayaan usaha maupun arus kas usaha. Tujuan kegiatan pengabdian masyarakat ini adalah untuk memberikan pelatihan mengenai penyusunan laporan keuangan dan mendampingi mereka untuk dapat menyusun laporan keuangan UMKM sesuai dengan Standard Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM). Kegiatan pengabdian masyarakat ini merupakan Kerjasama antara Dinas Perindustrian, Perdagangan, Koperasi, UKM Kota Tangerang, Bank Indonesia dan Politeknik Keuangan Negara STAN. Kegiatan ini dilaksanakan pada tahun 2023 dan dikhususkan di daerah Kecamatan Jatiuwung, Cibodas, Karawaci, dan Pinang. Program pengabdian masyarakat dilaksanakan melalui tiga tahapan, yaitu perencanaan, pelaksanaan, monitoring dan evaluasi. Tahap pelaksanaan kegiatan meliputi kegiatan pelatihan dan pendampingan laporan keuangan. Hasil kegiatan ini adalah UMKM memahami pentingnya penyusunan laporan keuangan dan penghitungan harga pokok produk serta tersusunnya laporan keuangan menggunakan bantuan Aplikasi SiAPIK.
The influence of corporate governance on tax avoidance and earning management Syafa’at, Hilal; Dinarjito, Agung
Educoretax Vol 5 No 3 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i3.1388

Abstract

The agency relationship between company owners and company managers raises potential problems between the two due to conflicts of interest. Several issues that reflect agency problems include tax avoidance and earnings management, the aim of which is to provide profits for managers. One tool to prevent tax avoidance and earnings management is good corporate governance. This research aims to analyze the influence of corporate governance in reducing tax avoidance and earnings management. The research method used is descriptive qualitative research approach systematic literature review (SLR) uses framework PRISMA. The references used come from articles published from 2014 to 2024 with a focus on companies in Indonesia. Based on the results of the literature review, there is a tendency that corporate governance can reduce the incidence of tax avoidance and earnings management. However, there are several studies that present the opposite results. This research aims to enhance our understanding of governance studies concerning tax avoidance and earnings management. In addition, we hope this research will highlight the significance of implementing good corporate governance for companies.
Asset-backed securities in Indonesia: A strategic alternative for infrastructure financing Prajaningtyas, Winda; Dinarjito, Agung
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 11 No. 1 (2025): JTAKEN Vol. 11 No. 1, June 2025
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v11i1.1854

Abstract

Budget constraints continue to hinder the Indonesian government’s ability to maximize infrastructure development. In order to address these limitations, innovative financing methods are essential for accelerating infrastructure projects with restricted resources. This study explores the potential and challenges of implementing asset-backed securities (ABS) as an alternative financing mechanism for infrastructure development in Indonesia. Employing a qualitative research approach, this study utilizes primary data from interviews and secondary data from financial statements, prospectuses, and previous research on infrastructure asset securitization. The findings indicate that although ABS can serve as a viable alternative financing method for infrastructure development, its implementation presents several challenges. This study aims to contribute valuable insights for regulators, originators, and investors to facilitate the more effective adoption of asset securitization in Indonesia.
The Influence of ESG Performance on Firm Value with Cash Holding as a Moderating Variable Dinarjito, Agung
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i3.3227

Abstract

The impact of Environmental, Social, and Governance (ESG) performance on firm value as measured by market value is investigated in this study using cash holdings as a moderating variable. The study focuses on non-financial companies that were listed on the Indonesia Stock Exchange between 2020 and 2023. 30 businesses were selected as the final sample following 120 observations over a four-year period. The data came from secondary sources, including financial reports and Bloomberg, and were then analyzed using panel data regression. The findings show that cash holdings do not directly affect business value, and overall ESG performance does not significantly affect firm value. Environmental performance has no discernible impact on company value, while social and governance performance are the only ESG components that have a positive link. Moreover, neither the association between environmental performance and company value nor the overall ESG–firm value relationship is moderated by cash holdings. Cash holdings do, however, increase the impact of governance and social performance on corporate value. These results suggest that when assessing investment decisions, stakeholders and investors may find it advantageous to take into account various facets of ESG performance, especially social and governance dimensions, as well as corporate liquidity in the form of cash reserves. In turn, this may motivate businesses to strategically implement ESG practices in order to boost company value.
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