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All Journal Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Akuntabel : Jurnal Ekonomi dan Keuangan Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Journal of Economic, Bussines and Accounting (COSTING) The Management Journal of Binaniaga Jurnal ULTIMA Accounting Jurnal Manajemen Strategi dan Aplikasi Bisnis Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Proaksi Value: Jurnal Manajemen dan Akuntansi BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat West Science Business and Management West Science Journal Economic and Entrepreneurship Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal of Community Services: Sustainability and Empowerment KALBISIANA Jurnal Sains, Bisnis dan Teknologi Baktimu : Jurnal Pengabdian Kepada Masyarakat Akurasi Baktimu : Jurnal Pengabdian Kepada Masyarakat Societal Serve: Journal of Community Engagement and Services

Basuki Toto Rahmanto

Universitas Ary Ginanjar

Author-ID : 633669

Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Medicine & Pharmacology Public Health Social Sciences Other

Published : 43 Documents Claim Missing Document

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Articles

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PENDISTRIBUSIAN LABA MELALUI DIVIDEND SMOOTHING Diyan Lestari; Basuki Toto Rahmanto
Jurnal Proaksi Vol 7 No 1 (2020): Januari - Juni
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v7i2.1000

Penelitian ini bertujuan untuk menganalisa mengenai tren pembagian dividen yang dilakukan oleh perusahaan otomotif yang terdaftar di Bursa Efek Indonesia dari tahun 2009 - 2017. Perusahaan otomotif dipilih karena memberikan kontribusi yang cukup besar bagi perekonomian, yaitu sebesar 10.16% di tahun 2017 dan hampir seluruh perusahaan yang termasuk sektor otomotif di Bursa Efek Indonesia secara konsisten mendistribusikan labanya melalui dividen. Selain itu, berdasarkan data yang ada di Bursa Efek Indonesia, perusahaan yang ada pada sector otomotif dan terdaftar di IDX tidak lebih dari 20 perusahaan. Terdapat berbagai faktor, baik internal maupun eksternal yang mempengaruhi kebijakan perusahaan dalam membagikan dividen. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan logistic regression untuk melakukan analisis data. Hasil penelitian menunjukkan bahwa profitabilitas dan kepemilikan terkonsentrasi berpengaruh terhadap kebijakan dividen, yang dalam hal ini adalah dividend smoothing.

DIVERSITAS GENDER DAN KINERJA KEUANGAN SEKTOR FARMASI DI INDONESIA basuki toto rahmanto; Siti Ruhana Daara
Jurnal Proaksi Vol 7 No 2 (2020): Juni - Desember
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v7i2.1290

Penelitian ini bertujuan untuk mengetahui . Penelitian juga menggunakan pangsa pasar sebagai variabel kontrol. Populasi penelitian adalah perusahaan-perusahaan yang listing di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan adalah judgement sampling. Dimana berdasar judgement sampling yang layak dijadikan sampel adalah perusahaan sektor farmasi yang terdaftar di Bursa Efek Indonesia periode 2014 sampai dengan 2017. Metode statistik yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil penelitian diperoleh gender diversity di level dewan direksi dan gender diversity dewan komiaris berpengaruh positif terhadap kinerja keuangan perusahaan. Kata Kunci: diversitas gender, kinerja keuangan

DAMPAK NILAI PERUSAHAAN AKIBAT PENGARUH MANAJEMEN PAJAK DAN LINDUNG NILAI TERHADAP KINERJA KEUANGAN Basuki Toto Rahmanto; Mariah Mariah
Jurnal Proaksi Vol 9 No 1 (2022): Januari - Maret
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i1.2630

The company carries out tax management and hedging strategies to improve the company's performance in increasing company value. This study aims to determine whether tax management and hedging have an effect on firm value by mediating financial performance variables. The use of mediating variables is expected to be a research novelty. The research population is banking sector companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling of banking companies listed on the Indonesia Stock Exchange for the period 2016 to 2020. The statistical method used in this study is multiple linear regression analysis and path analysis. The results showed that tax management had no effect on financial performance, hedging had no effect on financial performance, tax management had no effect on firm value, hedging and financial performance had no effect on firm value, and tax management and hedging had no effect on firm value through financial performance Keywords: tax management, hedging, financial performance

Fintech and its challenge for banking sector diyan lestari; Basuki Toto Rahmanto
The Management Journal of Binaniaga Vol 6, No 1 (2021): June 2021
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/mjb.v6i1.428

Abstract: The rapid development of technology has shifted consumer behavior which impact on business, including banking sector. It is expected that technology can be optimized to improve productivity and performance. In banking sector, technology plays important role to ease the financial transaction and minimize cost. In the digital age, most of individual activities are conducted by technology, including completing their financial transaction. Technology also helps to promote financial inclusion. Furthermore, the Covid-19 pandemic has leveraged the digital adoption into different level due to the social distancing practice. This study aims to investigate the fintech strategy to enter the financial service sector, and how bank response the fintech development. This study is a qualitative research which implemented depth interviews and content analysis. Moreover, this paper utilized both primary and secondary data in order to provide valid investigation. This study found that fintech is basically innovative, and promotes innovative strategy to enter the financial service industry, while banks have already prepared to compete in the digital age. Several strategies were formulated by banks to win the competition, including investing in software, hardware, and even in financial technology companies. Kata kunci: fintech, banking, innovation

Pengaruh Struktur Aktiva, Profitabilitas Dan Ukuran Perusahaan Terhadap Struktur Modal Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017 Siti Ruhana Dara; Basuki Toto Rahmanto
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 1 No. 2 (2019): September 2019
Publisher : Magister Akuntansi FE-UK.Maranatha

Penelitian ini bertujuan untuk menganalisis pengaruh dari struktur aktiva, profitabilitas dan ukuran perusahaan terhadap Struktur Modal. Dalam penelitian ini, struktur modal diukur dengan menggunakan debt to equity ratio, untuk struktur aktiva dihitung dengan skala rasio, perbandingan Antara aktiva tetap dengan total aktiva, sedangkan untuk profitabilitas dengan menghitung Return on Assets dan ukuran perusahaan di hitung dengan nilai logaritma natural dari penjualan, objek dalam penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia dari tahun 2015-2017. Metode pengambilan sampel, non probability sampling dengan kriteria perusahaan makanan dan minuman yang sudah dan masih terdaftar di Bursa Efek Indonesia tahun 2015-2017 yang memiliki laporan keuangan lengkap sesuai dengan variabel yang dibutuhkan. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan analisis regresi linier berganda dan menggunakan software eviews 9 untung pengolahan datanya. Hasil penelitian menunjukkan bahwa struktur aktiva berpengaruh terhadap struktur modal sedangkan profitabilitas dan ukuran perusahaan tidak berpengaruh terhadap struktur modal. Kata kunci: Struktur Aktiva, Profitabilitas, Ukuran Perusahaan, Struktur Modal

PENGARUH DIVIDEN PAYOUT RATIO, TINGKAT PERTUMBUHAN, DAN UKURAN PERUSAHAN TERHADAP STRUKTUR MODAL PERUSAHAAN FARMASI DI BURSA EFEK INDONESIA PERIODE 2013-2017. David David; Basuki Toto Rahmanto
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 1 (2020)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v2i1.161

Abstract: This study aims to determine the effect of dividend payout ratio, firm size, and company growth rate on the capital structure of pharmaceutical companies in Indonesia Stock Exchange year 2013-2017. The sample selection technique used purposive sampling and research sample obtained 9 companies. The data analysis method used is multiple linear regression analysis. Data analysis techniques used are classical assumption test and multiple linear analysis. Based on the results of the analysis shows that the dividend payout ratio does not affect the capital structure, firm size does not affect the capital structure, corporate growth has no effect on capital structure.

Komisaris Independen sebagai Pemoderasi Pengaruh Manajemen Laba Terhadap Agresivitas Pajak Talitha Valmai Yossanda; Basuki Toto Rahmanto
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 1 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i1.277

This study discusses the effect of the earnings management, capital intensity, and liquidity on tax aggressiveness of public offering shares listed on the Indonesian Stock Exchange with the independent commissioner as moderation. This research examines in 2015-2019. The sampling technique used is the purposive sampling method and the number of samples is 34 companies. The research analysis used is multiple linear regression analysis and moderated regression analysis (MRA). The results showed that Earnings Management has a significant positive, capital intensity has a significant negative while liquidity has no significant effect. The moderate independent commissioner is not able to moderate the influence of capital intensity and the influence of liquidity on tax aggressiveness while the independent commissioner can moderate the influence of earnings management on tax aggressiveness. AbstrakPenelitian ini membahas tentang pengaruh manajemen laba, intensitas modal dan likuiditas terhadap agresivitas pajak pada saham-saham yang diterbitkan secara publik oleh perusahaan yang terdaftar di Bursa Efek Indonesia dengan komisaris independen sebagai moderasi. Penelitian ini diteliti pada periode 2015-2019. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling dan jumlah sampel sebesar 34 perusahaan. Analisis penelitian yang digunakan adalah analisis regresi linear berganda dan analisis regresi moderasi. Hasil penelitian menunjukkan bahwa manajemen laba memiliki pengaruh positif terhadap agresivitas pajak, intensitas modal berpengaruh negatif terhadap agresivitas pajak sedangkan likuiditas tidak berpengaruh terhadap agresivitas pajak. Komisaris independen tidak dapat memoderasi pengaruh intensitas modal dan likuiditas terhadap agresivitas pajak sedangkan komisaris independen dapat memoderasi pengaruh manajemen laba terhadap agresivitas pajak. Kata Kunci: agresivitas pajak, intensitas modal, komisaris independen, likuiditas, manajemen laba.

Model hubungan informasi non keuangan dengan initial return dan return saham 7 hari Basuki Toto Rahmanto; Febriansyah Febriansyah
Jurnal Manajemen Strategi dan Aplikasi Bisnis Vol 2 No 2 (2019)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

This study aims to determine the factors that influence the initial return and return of shares after 7 days after the initial public offering of companies that went public on the Indonesia Stock Exchange in the period 2011-2015. This research is causal design research. The data source of this research is a list of listed companies that made an initial public offering in 2011-2015 on the Indonesia Stock Exchange and a list of initial stock prices, stock prices on the first day and stock prices 7 working days after the IPO on the secondary market. As well as auditor reputation data, ownership retention, and company age. The results of the simultaneous regression analysis show that all the independent variables together affect the initial return.

Analisis reaksi pasar saham terhadap pengumuman lockdown Covid – 19 lima negara wilayah Asia Tenggara Eka Yuning Pratiwi; Isbandini Veterina; Basuki Toto Rahmanto
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.701

The capital market is susceptible to changes or events happening inside or outside the country. Changes in the capital market will affect them directly or indirectly to the economy. The announcement of COVID – 19 lockdown is one of the major impacts on the capital market nowadays. This study aims to determine whether there are significant differences in returns before and after the announcement of the COVID – 19 lockdown in five countries in the Southeast Asia region. The five countries were selected based on the fifth highest population (Indonesia, Philippines, Vietnam, Thailand, and Myanmar). The period of observation is 90 days, and the forecast period is 21 days; the window period is ten days before and ten days after the announcement. The results showed that there was no significant difference in returns before and after the announcement in five countries in the Southeast Asia region.

DAMPAK INTENSITAS ASET TETAP DAN PERSEDIAAN TERHADAP MANAJEMEN PAJAK Basuki Toto Rahmanto
Jurnal Proaksi Vol. 9 No. 4 (2022): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i4.3286

Companies that carry out valid tax management can cause a low reported tax burden. By knowing the impact of fixed asset intensity and inventory intensity on tax management for the purpose of this research was conducted.This study uses control variables that are thought to influence tax management to support the conclusions, namely profitability, liquidity, and the number of independent commissioners.The research population is all mining companies listed on the Indonesia Stock Exchange in 2016–2020.The sample selection used purposive sampling technique.The results obtained were a sample of 9 companies, a total of 45 observational data.The research method uses multiple linear regression analysis. The research findings obtained the effect of fixed asset intensity and inventory intensity affecting tax management by controlling the variables of profitability, liquidity, and the number of independent commissioners. Keywords: Tax Management, Asset Intensity

Co-Authors Agnes Tamara Indira Aida Fajriyah Alan Adiansyah Alfain Faza Zakiyya, Muhammad Anggreni Putri Annisa Sakinah Jaya Anto Ariyanto, Anto Atep Supriadi Bayu Gusti Pangestu Budi Kurniawan Cindy Metta Saputra Claudina Santina Putra Pertiwi Cynthia dewi Suhendar David David Dede Agus Supardi Diyan Lestari Diyan Lestari Donant Alananto Iskandar Eka Yuning Pratiwi Febriansyah Febriansyah Firman Adopati Frans Sudirjo Ghifari Alif Auladi Hana Nawal Ramadhanti Ika Suhartanti Darmo Iman Sofian Suriawinata Isbandini Veterina Juminawati, Sri Karen, Ester Kevin Alexander KMT Lasmiatun Komara Wastu Jatnika Mariah Mariah Mariah Mariah Mariah, Mariah Medika Purnama Sari Sinaga Melinda Melinda Moh. Zaini Muchtar, Abdul Haris Nathasya Mutiara Cahyani Kurniawan Nursyam AR Putri, Anggreni Ramli Toalib Reza Bagus Setiawan Romario Romario Rusmardiana, Ana Sarah Apriani, Sarah Siti Nurjanah Siti Ruhana Daara Siti Ruhana Dara Siti Ruhana Dara Suwandi Suwandi Syamsinar Syamsinar Take Juwitara Talitha Valmai Yossanda Vina Meliana Vina Meliana, Vina Wulan Sari Ardiyanti Yatim, Hertasning

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