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All Journal Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Interprof Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Jurnal Ilmiah ESAI Jurnal Pengabdian Nusantara Jurnal Ekonomi, Manajemen, Akuntansi
Artie Arditha Rachman
Politeknik Negeri Lampung
Religion Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Islamic Capital Asset Pricing Model: Sebuah Analisis Perbandingan Igo Febrianto; Artie Arditha Rachman
Jurnal Ilmiah ESAI Vol 10 No 1 (2016)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v10i1.1348

Abstract

Moslem investors often find dilemma about asset pricing while having investments in stock exchange.   Conventional asset pricing model, such as Capital Asset Pricing Model (CAPM), cannot accommodate the needs for asset pricing which is free from riba and interest as one of the sharia requirements. The aim of the current research is to compare the conventional model with others which are developed by using zakat and inflation as a replacement component for risk free rate in CAPM, called Islamic CAPM. Descriptive analysis result shows that moslem investors could use inflation as a replacement component for risk free rate.  The statistical evidence also shows that the accuracy of this model is similar to the conventional asset pricing model. Keywords: CAPM, Islamic CAPM, zakat, inflation
Analisis Kinerja Saham Pada Pt Astra Agro Lestari Tbk Artie Arditha Rachman
Jurnal Ilmiah ESAI Vol 1 No 1 (2007)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v1i1.1362

Abstract

There are many indicators in measuring a company’s performance. The two of them are the fundamental analysis and the technical analysis. By using these analyses, this research evaluated the performance of PT Astra Agro Lestari Tbk, as a go public agricultural company listed in Jakarta Stock Exchange. The period used in this case was in 2006. The result showed that this company has a great performance. In the fundamental analysis, its condition of a good finance was shown through the best ratio in debt to equity ratio, return on asset, net profit margin, and operating profit margin. The return on equity was also in a great ratio although it’s still under other company’s ratio. In the other hand, using the technical analysis, its stock’s price fluctuated in a great movement following the composite index, which showed that the company had a positive respond to the market. Meanwhile, its rate of return and risk were in a prospective position. Its rate of return was the highest return in its sub sector and its rate of risk was the lowest one. Based on the result from this research, investors should not hesitate in having investment in PT Astra Agro Lestari Tbk., because this company is prospective enough as one of the stock investment choices. Kata Kunci: pengembalian, risiko, saham
Kinerja Keuangan Bank Syariah sebagai Implikasi atas Konsentrasi Kepemilikan Dian Nirmala Dewi; Artie Arditha Rachman; Endang Asliana
Jurnal Ilmiah ESAI Vol 15 No 2 (2021)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v15i2.2404

Abstract

This study aims to examine the effect of ownership concentration and type of share ownership on the financial performance of Islamic banks in Indonesia. The sample used is Islamic commercial banks recorded in Indonesian Islamic Banking Statistics, with a study period of five years, from 2014 to 2018. Regression testing involves financial performance (ROA, ROE, and NPL) as the dependent variable; ownership concentration (K) and ownership type (INST, GOV, FAM and FOR) as independent variables; and some control variables, such as CAR, size, leverage, and company age. Data collected shows that all of Islamic Banks in Indonesia have concentrated ownership, therefore that factor should be omitted from independent variables. Based on hypothesis testing, we find that financial performance of Islamic Banks in Indonesia are not influenced by it’s ownership type.
Pengaruh Pengetahuan Perpajakan, Kondisi Keuangan dan Lingkungan terhadap Kepatuhan Wajib Pajak UMKM: (Studi Kasus UMKM di Kota Bandar Lampung) Agung Riskillah; Irawan Irawan; Artie Arditha Rachman
Jurnal Ilmiah ESAI Vol 16 No 1 (2022)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v16i1.2407

Abstract

The purpose of this study was to determine the effects of taxation knowledge, financial condition, and environment on UMKM taxpayers’ compliance. The research method used was quantitative method. The population in this study were UMKM practitioners in Bandar Lampung City with a total sample of 100 respondents. The data collection technique used was a questionnaire using a Likert instrument measuring scale. The data analysis technique used was Multiple Linear Regression. The results of the study partially shows that there is a positive influence of taxation knowledge and environment variables on UMKM taxpayers’ compliance in Bandar Lampung City, while the financial condition variable does not affect UMKM taxpayers’ compliance in Bandar Lampung City, while simultaneously taxation knowledge, financial conditions, and the environment have positive effects on UMKM taxpayers’ compliance in Bandar Lampung City.
Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan pada Sektor Basic Materials di BEI Periode 2020-2023 Kartika Kartika; Artie Arditha Rachman; Arif Makhsun
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5363

Abstract

This study aims to answer the question, “How do financial performance metrics such as CR, DAR, DER, TATO, FAT, ROA, and ROE affect firm value as measured by PCV?” by analyzing the relationship between these ratios and firm value. This study used purposive sampling to collect data from seventeen raw material companies listed on the IDX, with a total of sixty-eight observations. The data analysis process used SPSS version 26 software and multiple linear regression. Firm value was found to be influenced by CR, DAR, DER, TATO, FAT, ROA, and ROE.
Analisis Sikap, Norma Subjektif, Persepsi Kontrol Perilaku, Penghargaan terhadap Intensi Pengungkapan Kecurangan Laporan Keuangan Indri Septiani; Artie Arditha Rachman; Dewi Zakia
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 2 (2025): September 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i2.25327

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk menganalisis pengaruh sikap, norma subjektif, persepsi kontrol perilaku, dan penghargaan terhadap intensi calon akuntan dalam mengungkap kecurangan laporan keuanganMetode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 150 mahasiswa akuntansi tingkat akhir di tiga perguruan tinggi negeri di Bandar Lampung. Instrumen penelitian berupa kuesioner skala Likert, dan data dianalisis menggunakan regresi linear berganda.Originalitas/Novelty: Kebaruan dari penelitian ini terletak pada integrasi Theory of Planned Behavior dengan variabel eksternal berupa penghargaan berdasarkan teori Maslow, serta fokus pada konteks lokal mahasiswa akuntansi di Lampung yang belum banyak diteliti.Hasil Penelitian: Hasil penelitian menunjukkan bahwa sikap dan persepsi kontrol perilaku berpengaruh positif signifikan terhadap intensi pengungkapan kecurangan, sedangkan norma subjektif berpengaruh negatif signifikan. Penghargaan tidak berpengaruh signifikan. Secara simultan, keempat variabel memberikan pengaruh signifikan terhadap intensi.Implikasi: Temuan ini mengimplikasikan bahwa penguatan sikap etis dan persepsi kontrol internal perlu dikembangkan dalam pendidikan akuntansi, sementara tekanan sosial negatif dan pemberian insentif perlu dievaluasi efektivitasnya dalam mendorong perilaku pelaporan kecurangan. Research Objectives: This study aims to examine the influence of attitude, subjective norms, perceived behavioral control, and rewards on accounting students’ intention to disclose financial statement fraud.Research Method: A quantitative approach was employed using a survey method involving 150 final-year accounting students from three public universities in Bandar Lampung. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression.Originality/Novelty: The novelty of this research lies in integrating the Theory of Planned Behavior (TPB) with an external variable rewards based on Maslow’s hierarchy of needs, while focusing on a local context that has received limited academic attention.Research Results: The results show that attitude and perceived behavioral control have a significant positive effect on the intention to report fraud, while subjective norms have a significant negative effect. In contrast, rewards do not significantly affect the intention. Simultaneously, the four variables contribute significantly to the model.Implications: These findings imply that strengthening ethical attitudes and internal behavioral control should be prioritized in accounting education, while the effectiveness of external pressures and incentives in promoting whistleblowing behavior should be critically reassessed.
The Effect of Inflation, the Rupiah Exchange Rate, the BI Interest Rate, and Sales Growth on Stock Prices in the Jakarta Islamic Index (JII) 2020-2024 Kadek Kurnia Ningsih; Endang Asliana; Artie Arditha Rachman
Jurnal Pengabdian Nusantara Vol. 4 No. 2 (2026)
Publisher : Konsorsium Nasional Pengelola Jurnal Pengabdian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jpn.v4i2.133

Abstract

This study aims to analyze the influence of macroeconomic factors namely inflation, the rupiah exchange rate, and the BI interest rate and a micro-fundamental factor, sales growth, on stock prices of companies listed in the Jakarta Islamic Index (JII) during the 2020–2024 period. Using a quantitative method and SPSS 25, the research data were selected through purposive sampling. The test results indicate that inflation has a significant effect on stock prices, whereas the rupiah exchange rate, BI interest rate, and sales growth do not show a significant partial effect. However, the four variables are proven to have a simultaneous effect on JII stock price movements. These findings emphasize that stock price dynamics are influenced not only by macroeconomic conditions but also by the internal performance of companies. Therefore, a comprehensive understanding of both external factors and company fundamentals is crucial for investors, firms, and policymakers in responding to capital market volatility in the post-pandemic period.
Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan pada Sektor Basic Materials di BEI Periode 2020-2023 Kartika Kartika; Artie Arditha Rachman; Arif Makhsun
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5363

Abstract

This study aims to answer the question, “How do financial performance metrics such as CR, DAR, DER, TATO, FAT, ROA, and ROE affect firm value as measured by PCV?” by analyzing the relationship between these ratios and firm value. This study used purposive sampling to collect data from seventeen raw material companies listed on the IDX, with a total of sixty-eight observations. The data analysis process used SPSS version 26 software and multiple linear regression. Firm value was found to be influenced by CR, DAR, DER, TATO, FAT, ROA, and ROE.
Effects of Competence, Compliance Pressure, and Task Complexity on Audit Judgment: Professionalism as Moderator Elita Wulandari; Lihan Rini Puspo Wijaya; Endah Yuni Puspitasari; Artie Arditha Rachman
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.642

Abstract

The effectiveness of audit decisions relies heavily on the quality of the judgment exercised during audits. Consequently, this study sought to explore how auditors’ competence, compliance pressures, and task intricacy influence audit judgment. It focused on auditor professionalism as a variable that may moderate these effects within Public Accounting Firms (Kantor Akuntan Publik-[KAP]) located in DKI Jakarta. Using a quantitative methodology, primary data were gathered via questionnaires distributed among auditors employed at KAP in DKI Jakarta. The gathered data were processed using multiple linear regression and Moderated Regression Analysis (MRA). The findings indicate that both auditor competence and task intricacy have a positive and significant impact on audit judgments, whereas compliance pressure does not. Additionally, while auditor professionalism did not moderate the impact of auditor competence and compliance pressure on audit judgment, it significantly diminished the influence of task complexity on judgment in audits. This research faced limitations due to the prevalence of junior auditors and their reliance on questionnaire data. These outcomes provide valuable empirical insights into the role of auditor professionalism in managing task complexity within the audit judgment framework.
Impact of Professional Skepticism, Experience, Competence, and Time Pressure on Fraud Detection: Job Hierarchy Moderator Nabila; Artie Arditha Rachman; Endang Asliana; Dewi Zakia; Surya Prasetya Trihatmaja
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.643

Abstract

This study was motivated by the significant financial losses resulting from financial statement fraud and the limited role of external auditors in detecting fraud in Indonesia. This study aims to analyze the impact of professional skepticism, experience, competence, and time pressure on the ability to detect financial statement fraud, with job hierarchy serving as a moderating variable. This study employs a quantitative approach using a survey method involving 266 auditors working at 83 public accounting firms in DKI Jakarta and Lampung regions. The research instrument consisted of a 4 point Likert scale questionnaire, and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with Smart PLS 4. The novelty of this study lies in the integration of Weiner’s attribution theory and job hierarchy as a moderating variable, as well as the expansion of the focus to the local context of auditors in Lampung, which has not been extensively studied in the literature. The results show that professional skepticism, audit experience, competence, and time pressure influence the ability to detect financial-statement fraud. Job hierarchy moderates the effect of audit experience, whereas professional skepticism, competence, and time pressure do not. These findings imply that efforts to strengthen professional skepticism, audit experience, and competence, as well as manage time pressure, should be maintained, and the effectiveness of the job hierarchy in fraud detection should be evaluated.
Co-Authors Agung Riskillah Arif Makhsun Dewi Zakia Dian Nirmala Dewi Elita Wulandari Endah Yuni Puspitasari Endang Asliana Igo Febrianto Indri Septiani Irawan Irawan Kadek Kurnia Ningsih Kartika Kartika Lihan Rini Puspo Wijaya Nabila Nurbaiti Surya Prasetya Trihatmaja