Articles
<![CDATA[Penyertaan Modal Negara Pertumbuhan Aset Dan Kinerja Badan Usaha Milik Negara ]]>
<![CDATA[Agung Dinarjito]]>
<![CDATA[ E-Jurnal Akuntansi Vol 28 No 2 (2019) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2019.v28.i02.p20
<![CDATA[This study aims to examine whether State capital participation (PMN) and asset growth will affect the financial performance of State-Owned Enterprises (SOEs) in the year the addition of State capital participation. In addition, this study also examines whether PMN influences asset growth to see whether additional PMN provided by the Central Government is used to increase fixed assets in order to increase SOEs revenues. This research is a quantitative study using SOEs data in the form of a limited liability company (PT) that received PMN from 2014 to 2017. Research shows that PMN and asset growth jointly affect the performance of SOEs, but partially do not affect the performance of SOEs. In addition, PMN given by the Central Government also does not affect the growth of SOEs assets. This research can be an input for the Central Government to oversee the management of SOEs and is expected to assist the Central Government in determining which SOEs will be given additional PMN annually. Keywords: Asset growth, state capital participation, financial performance, state-owned enterprises.]]>
<![CDATA[Pengaruh Profitabilitas terhadap Nilai Perusahaan dengan Moderasi Pengungkapan Elemen-Elemen Integrated Reporting ]]>
<![CDATA[Gilang Ryanda Bhimantara]]>;
<![CDATA[Agung Dinarjito]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 4 (2021) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2021.v31.i04.p16
<![CDATA[This paper aims to determine the effect of profitability on firm value and the moderation of disclosure of integrated reporting elements in influencing the relationship of profitability with firm value. The sample is representative of each sector using the purposive stratified sampling method. This research is a quantitative study using a sample of 86 companies listed on the Indonesia Stock Exchange (BEI). Data were analyzed using multiple linear regression and processed using the Stata 13 application. The results show that profitability has no effect on the value of the company. Investors still need to consider the information generated from profitability because of the option to put into retained earnings and dividend distribution that will be taken by the company. The other result state that the integrated reporting elements do not affect the relationship of profitability with firm value because the value of information in the disclosure element is not directly related to the financial information (numbers) of a company. Keywords: Profitability; Firm Value; Integrated Reporting.]]>
<![CDATA[Asset-backed securities in Indonesia: A strategic alternative for infrastructure financing ]]>
<![CDATA[Prajaningtyas, Winda]]>;
<![CDATA[Dinarjito, Agung]]>
<![CDATA[ Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 11 No. 1 (2025): JTAKEN Vol. 11 No. 1, June 2025 ]]>
Publisher : <![CDATA[Badan Pemeriksa Keuangan Republik Indonesia ]]>
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DOI: 10.28986/jtaken.v11i1.1854
<![CDATA[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.]]>
<![CDATA[The Influence of ESG Performance on Firm Value with Cash Holding as a Moderating Variable ]]>
<![CDATA[Dinarjito, Agung]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v13i3.3227
<![CDATA[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.]]>
<![CDATA[Green Intellectual Capital, Employee Innovativeness, Job Performance and Firms' Financial Performance: Evidence From SOEs in Indonesia ]]>
<![CDATA[Darmansyah, Darmansyah]]>;
<![CDATA[Dinarjito, Agung]]>;
<![CDATA[Harnovinsah, Harnovinsah]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 15 No 2 (2024): AKRUAL: Jurnal Akuntansi ]]>
Publisher : <![CDATA[Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jaj.v15n2.p188-201
<![CDATA[Objectives: The aim of this research is to analyze the influence of green intellectual capital on job performance and financial performance with employee innovativeness as an intervening variable. Methods: This research is quantitative research using primary data taken through questionnaires. Respondents came from employees of BUMN/BUMN subsidiaries in the logistics services sector from top manager positions to staff. Results: The research results show that green intellectual capital has a direct positive effect on employee innovativeness, financial performance, and job performance. Employee innovativeness fails to mediate the relationship between green intellectual capital and job performance and financial performance. Implications: The implication of this research is that to achieve the goal of producing an organizational workforce that is high performing, innovative, and can improve the company's financial performance, policy makers and company management must adopt an employee-focused approach by implementing intellectual capital development in company employees. The results of this study state the same thing. The better the intellectual capital, the higher the employee innovativeness, job performance and financial performance. Therefore, the big step on the part of the employer is to develop and maintain intellectual capital that is constructive for the company and employees.]]>
<![CDATA[The Influence Of Financial Performance And Tax Avoidance On Company Value In Mining Companies Listed On The Indonesian Stock Exchange 2017-2022 ]]>
<![CDATA[Dinarjito, Agung]]>
<![CDATA[ Educoretax Vol 4 No 5 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i5.601
<![CDATA[Tax avoidance is an interesting research theme to discuss. This is because it will provide benefits to the company, but on the other hand, tax avoidance is an action that tends to be detrimental to the company. People tend to think that this action is a negative action whose impact will be detrimental to the company, both in terms of financial performance and company value. This research aims to analyze whether financial performance as measured by Return on Assets (ROA) and Return on Equity (ROE) has a significant effect on company value. This research also aims to analyze whether tax avoidance has a significant effect on company value. This research is quantitative research analyzed using multiple linear regression. The research samples are mining sector companies listed on the Indonesian Stock Exchange from 2017 to 2022. The research results show that tax avoidance and financial performance have a significant effect on company value. Tax avoidance as measured by the effective tax rate has a positive effect on company value. Financial performance measured using ROA has a negative effect on company value and ROE has a positive effect on company value. This research is expected to contribute to increasing knowledge regarding the topic of tax evasion in relation to financial performance and company value. For companies, this research is expected to provide additional considerations if companies carry out tax avoidance actions.]]>
<![CDATA[Analysis of the potential of implementing methane-based carbon tax on food waste in Indonesia ]]>
<![CDATA[Nafi’ah, Zahra Zuhrotun]]>;
<![CDATA[Dinarjito, Agung]]>
<![CDATA[ Educoretax Vol 4 No 7 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i7.974
<![CDATA[Indonesia is the largest producer of food waste in Southeast Asia. Food waste is a contributor to greenhouse gases, therefore there needs to be a mechanism to reduce food waste and one of them is through a methane-based carbon tax. This research aims to discuss whether there is potential for implementing a methane-based carbon tax on food waste in Indonesia. This research is a qualitative research approach systematic literature review (SLR) and using the PRISMA method. The literature used is publications published from 2020 to 2024. From the results of the literature review it emerged that there is potential for implementing a methane-based carbon tax as well as implementing a carbon tax on food waste as has been done abroad. It is hoped that this research can become a reference for formulating tax policies related to carbon tax so that it can reduce the impact of food waste which will damage the environment. The limitation of this research is that it has not examined the Government's readiness to implement a methane-based carbon tax.]]>
<![CDATA[Analysis of the potential implementation of a methane-based carbon tax in the livestock sector in Indonesia ]]>
<![CDATA[Salsabilla, Anindita Rahma]]>;
<![CDATA[Dinarjito, Agung]]>
<![CDATA[ Educoretax Vol 4 No 12 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i12.1307
<![CDATA[As one of the contributors to greenhouse gas emissions, methane emissions produced by the livestock sector are something that must be addressed immediately. A carbon tax could be one option that can be implemented to overcome this problem. This research aims to discuss whether there is potential to implement a methane-based carbon tax in the livestock sector in Indonesia. This research uses a qualitative approach with a systematic literature review and uses the PRISMA method. The literature used is publications published from 2020 to 2024. Research shows that there is potential for implementing a methane-based carbon tax and there is potential for implementing a carbon tax in the livestock sector. It is hoped that this research will provide clarity regarding the potential for implementing a carbon tax in Indonesia and become a reference for other studies in the future. The limitation of this research is that there has not been a comparison of ideal practices in implementing methane-based carbon taxes in other countries with existing regulations in Indonesia.]]>
<![CDATA[Analysis of the effect of disclosure Corporate Social Responsibility (CSR) against tax avoidance ]]>
<![CDATA[Astuti, Dwi]]>;
<![CDATA[Dinarjito, Agung]]>
<![CDATA[ Educoretax Vol 4 No 12 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i12.1308
<![CDATA[This research explores the relationship between Corporate Social Responsibility (CSR) and tax avoidance. CSR is seen as a social responsibility that reflects a company's compliance with stakeholder expectations, while tax avoidance is often considered an opportunistic act to maximize profits. This research uses a qualitative approach with a systematic literature review method (Systematic Literature Review/SLR) and uses the PRISMA method. The literature used is publications published from 2021 to 2024. This research aims to identify the relationship between Corporate Social Responsibility (CSR) disclosure and tax avoidance practices. Even though there are research that concludes there is no significant influence between CSR disclosure and tax avoidance practices, The results of the literature review show that most studies state a negative relationship between CSR disclosure and tax avoidance practices. In addition, other research finds a positive relationship because company size strengthens the influence of CSR on tax avoidance with a significant and beneficial effect. This research provides a theoretical contribution to existing literature by exploring the relationship between CSR disclosure and tax avoidance.]]>
<![CDATA[ACTUALIZATION OF "NGARTI-NGRASA" IN ACCOUNTING EDUCATION: KI HADJAR DEWANTARA'S PERSPECTIVE ]]>
<![CDATA[Qadri, Resi Ariyasa]]>;
<![CDATA[Dinarjito, Agung]]>;
<![CDATA[Mahrus, Moh Luthfi]]>;
<![CDATA[Maulana, Achmad Saad]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 14, No 2 (2023): Jurnal Akuntansi Multiparadigma (Agustus 2023 - Desember 2023) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2023.14.2.22
<![CDATA[Abstrak – Aktualisasi “Ngarti-Ngrasa” dalam Pendidikan Akuntansi: Perspektif Ki Hadjar DewantaraTujuan Utama – Penelitian ini bertujuan untuk mengembangkan kerangka case-based learning pada mahasiswa akuntansi dengan mengutilisasi pemikiran Ki-Hadjar Dewantara.Metode – Penelitian ini menggunakan metode aksi partisipatoris yang terintegrasi dengan pemikiran Ki-Hadjar Dewantara. Sejumlah mahasiswa menjadi objek penelitian ini.Temuan Utama – Penelitian ini menemukan bahwa metode case-based learning harus ditanamkan lebih dini dalam mata kuliah akuntansi demi mengukur luarannya. Sikap "ngarti" dan "ngrasa" adalah dua gagasan asli Ki-Hadjar Dewantara yang seharusnya menjadi landasan pembelajaran. Kerangka yang kami desain dapat membantu subjek penelitian melakukan dua sikap ini dalam pembelajaran akuntansi.Implikasi Teori dan Kebijakan – Penelitian ini berimplikasi bahwa institusi pendidikan dapat menerapkan metode case-based learning dalam kurikulum akuntansi. Metode ini terbukti mampu meningkatkan kompetensi akuntansi dan sikap belajar siswa. Kebaruan Penelitian – Penelitian ini menawarkan kebaruan berupa bukti empiris penerapan pemikiran Ki Hdjar Dewantara dalam pendidikan akuntansi. Abstract – Actualization of "Ngarti-Ngrasa" in Accounting Education: Ki Hadjar Dewantara's PerspectiveMain Purpose – This research aims to develop a case-based learning framework for accounting students using Ki-Hadjar Dewantara's thoughts.Method – This research uses a participatory action method integrated with Ki-Hadjar Dewantara's thinking. Several students were the objects of this research.Main Findings – This research finds that case-based learning methods must be embedded early in accounting courses to measure outcomes. The attitudes of "ngarti" and "ngrasa" are two original ideas of Ki-Hadjar Dewantara, which should be the basis of learning. The framework we designed can help research subjects carry out these two attitudes in learning accounting.Theory and Practical Implications - This research implies that educational institutions can apply case-based learning methods in the accounting curriculum. This method has been proven to improve students' accounting competencies and learning attitudes.Novelty – This research offers novelty in the form of empirical evidence of applying Ki Hadjar Dewantara's thoughts in accounting education.]]>
