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All Journal Jurnal Reviu Akuntansi dan Keuangan EkoBis ( Ekonomi & Bisnis ) Manajemen Krida Wacana Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal ASET (Akuntansi Riset) The Accounting Journal of Binaniaga International Journal of Supply Chain Management Jurnal Manajemen Strategi dan Aplikasi Bisnis AKURASI: Jurnal Riset Akuntansi dan Keuangan Indonesian Journal of Accounting and Governance Journal of Research in Business, Economics, and Education Jurnal STEI Ekonomi BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat AJAR (Asian Journal of Accounting Research) (e-Journal) Management Research Studies Journal International Journal of Indonesian Business Review Akurasi
Muljanto Siladjaja
Universitas Dirgantara Marsekal Suryadarma
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Public Health Social Sciences Transportation Other

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Model pemetaan prediksi kinerja perusahaan mendatang dengan innate accruals quality dan manajemen pajak: fenomena kebijakan dividen imbal hasil tinggi di indonesia Muljanto Siladjaja
INOVASI Vol 16, No 1 (2020): Mei
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v16i1.6478

Abstract

Penelitian ini telah menguji kemampuan investor yang sangat ultimated dalam mendeteksi akrual agresif sebagai fakta dari konsep pelaporan keuangan informasi kegunaan, sehingga investor setuju pada kualitas akrual dalam memperkirakan prospek masa depan. Dengan menguji implikasi positif dari akrual implikasi sebagai kontrak efisien, manajemen cenderung untuk menghilangkan tanda positif ke pasar, hal itu dapat tercermin pada fluktuasi harga pasar. Penelitian ini menemukan satu fenomena tentang kebijakan dividen di perusahaan Indonesia, di mana kebijakan dividen dengan hasil tinggi telah dipraktikkan oleh beberapa perusahaan secara teratur dalam dekade terakhir. Penelitian empiris ini menunjukkan perspektif negatif investor tentang bawaan akrual, karena indikator yang menyesatkan pada ekonomi fundamental perusahaan. Kebijakan dividen memberikan kontribusi positif pada manajemen pajak dengan menggunakan pengukuran ekuitas buku bersih, itu tercermin pada perbedaan menghitung ekuitas dan instrumen pendapatan. Prolivitas manajemen untuk melakukan pembayaran pajak lebih mementingkan pertumbuhan total aset daripada pendapatan. Dalam penelitian ini telah dikembangkan kebaruan dalam memperkirakan literatur kualitas akrual dengan memetakan umpan balik interaksi dalam model pohon keputusan dengan Teorema Bayes. Ini adalah prediksi empiris dengan menggunakan cara uji probabilitas bagaimana manajemen menerapkan perilaku oportunistik terhadap persepsi investor dan bagaimana reaksi investor di luar periode yang dipublikasikan dalam mengeluarkan laporan keuangan.
Ethics Perspective of Quality Accounting Information and Future Certainty: A Pattern of Rationally Perceived Decision Muljanto Siladjaja; Trinandari Prasetya Nugrahanti; Pamela Magdalena
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 1 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i1.31405

Abstract

Purpose: This research tested the distinctive capability of detecting misleading information when real earnings have positively stimulated the smooth movement of the market price. Methodology/approach: This causal research used the primary data from the investor community in 2022, which amounted to 3.242 respondents for running SEM and endogeneity testing; FGD has been the fittest validation process for capturing the rationality models. Findings: High consistency of integrity-characteristic played a crucial role in designing a prudent accounting treatment which indicates the ethics code related to highly sustainable business during an uncertain future global economy. Inevitably, a measurement of trust in high earning quality pointed out that this quality measurement is to protect this investment decision in a highly secured, safe area. Practical implications: One centralized platform of financial reporting services should support the attractiveness of obedience and compliance as an incomparable advantage of positive earnings management. High-prospected firms should be assessed by high-quality accounting information; the delisting procedure has been prioritized firmly for low-prospect ones.  Originality/value: This research explores the pattern of predictive simulation modeling as the existence of game theory, adapted from simplex-linear programming; this rationality model has strengthened as a fundamental requirement to illustrate high future certainty.
Detection of Fraud Through Professional Scepticism Nugrahanti, Trinandari Prasetyo; Siladjaja, Muljanjo; Fardiman, Fardiman; Rita, Henny; Ashari, Hasan
International Journal of Indonesian Business Review Vol. 2 No. 1 (2023)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibr.v2i1.504

Abstract

Purpose – This study aims to determine the factors influencing the auditor's ability to detect fraud through professional scepticism. Methodology/approach – This research method is quantitative and descriptive. The primary data collection technique uses a questionnaire distributed to the supervisory auditors of central government agencies working at the Central BPKP in the DKI Jakarta Region, Indonesia. Sampling using the purposive sampling method obtained several 40 respondents. Data analysis tools use multiple linear regression analysis and path analysis. Findings – The results showed that the auditor's competence and the internal control system positively affected professional skepticism, but workload did not affect professional skepticism. Meanwhile, professional skepticism has a significant positive impact on the auditor's ability to detect fraud.   Novelty/value –  The existence of an attitude of professional skepticism will be better able to analyze fraudulent acts in the financial statements so that the auditor will increase the detection of fraud in the next auditing process.
Pengaruh kualitas laba terhadap potensi kerugian investasi: Sebuah rasionalitas dalam pemetaan kepastian masa mendatang Muljanto Siladjaja; Jonathan Pratama Siladjaja
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 1 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i1.1474

Abstract

Sejumlah penelitian terkini menunjukkan bahwa kualitas laba sebagai pengukuran kualitas, dimana perhatian dan kewaspadaan terhadap perilaku penyesatan informasi yang menyebabkan potensi kerugian investasi, yang para pemegang saham mempunyai prioritas terhadap laba ril. Kebijakan akuntansi yang konsisten adalah indikator dari kinerja masa mendatang yang lebih baik, terutama tingkat kepastian masa mendatang. Penelitian explorasi memberikan bukti bahwa perilaku rational merupakan sebuah manfaat dari laporan keuangan berkualitas dengan pengharapan pencapaian tingkat imbal hasil mas amendatang yang lebih baik. Periode pengumpulan data dilakukan pada industri sektor dalam kurun waltu 2010 hingga 2023, dengan jumlah sampel 473 dari jumlah observasi 4.182. Hasil penelitian ini menunjukkan ada kontribusi positif perhitungan akuntnasi melalui tingkat kepatuhan dalam rangka membuat pegerakan harga saham yang landai, hal ini dapat berperan sebagai indikator persepsi pelaku pasar modal yang positif. Hubungan timbal balik antara pemegang saham dan manajemen merupakan bukti perlaku pengambilan keputusan yang rasional dan table matriks payoff sebagai implikasi teori permainan, yang menekan ada pengaruh prediksi masa depan lebih baik dalam proses keputusan investasi. Kualitas laba memberikan indikasi tingkat kepercayaan, termasuk penerapan manajemen paja yang benar, dimana prosedur delisting harus diterapakan untuk perusahaan yang tidak mempunyai prospek yang baik. Ha,batan dalam menghitung tingkat imbal hasil masa medatang telah memicu perilaku ketidak rationalitas dalam krisis keuangan,dimana gejolak harga saham merupakan bukti perspektif rationalitas.
Pengaruh kualitas laba terhadap potensi kerugian investasi: Sebuah rasionalitas dalam pemetaan kepastian masa mendatang Muljanto Siladjaja; Jonathan Pratama Siladjaja
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 1 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i1.1474

Abstract

Sejumlah penelitian terkini menunjukkan bahwa kualitas laba sebagai pengukuran kualitas, dimana perhatian dan kewaspadaan terhadap perilaku penyesatan informasi yang menyebabkan potensi kerugian investasi, yang para pemegang saham mempunyai prioritas terhadap laba ril. Kebijakan akuntansi yang konsisten adalah indikator dari kinerja masa mendatang yang lebih baik, terutama tingkat kepastian masa mendatang. Penelitian explorasi memberikan bukti bahwa perilaku rational merupakan sebuah manfaat dari laporan keuangan berkualitas dengan pengharapan pencapaian tingkat imbal hasil mas amendatang yang lebih baik. Periode pengumpulan data dilakukan pada industri sektor dalam kurun waltu 2010 hingga 2023, dengan jumlah sampel 473 dari jumlah observasi 4.182. Hasil penelitian ini menunjukkan ada kontribusi positif perhitungan akuntnasi melalui tingkat kepatuhan dalam rangka membuat pegerakan harga saham yang landai, hal ini dapat berperan sebagai indikator persepsi pelaku pasar modal yang positif. Hubungan timbal balik antara pemegang saham dan manajemen merupakan bukti perlaku pengambilan keputusan yang rasional dan table matriks payoff sebagai implikasi teori permainan, yang menekan ada pengaruh prediksi masa depan lebih baik dalam proses keputusan investasi. Kualitas laba memberikan indikasi tingkat kepercayaan, termasuk penerapan manajemen paja yang benar, dimana prosedur delisting harus diterapakan untuk perusahaan yang tidak mempunyai prospek yang baik. Ha,batan dalam menghitung tingkat imbal hasil masa medatang telah memicu perilaku ketidak rationalitas dalam krisis keuangan,dimana gejolak harga saham merupakan bukti perspektif rationalitas.
The Impact of Tax Compliance on Future Certainty: A Simulative Artificial Intelligence Modeling of Optimization Portfolios Muljanto Siladjaja
Jurnal Ekonomi dan Bisnis Vol 27, No 1 (2026): JURNAL EKONOMI DAN BISNIS
Publisher : Department of Management, Faculty of Economics, Universitas Islam Sutan Agung, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ekobis.27.1.1-22

Abstract

Tax compliance is proven as a quality measurement, indicating the majority probability of achieving future certainty without the possibility of total loss of investment returns, and it is a new indicator of no tax avoidance. Unambiguously, the dividend policy's signaling effect predicts future firm value: management tends to adopt a payout policy with high growth to take advantage of low-cost capital financing, which is associated with lower internal conflict intensity. The concept of the information usefulness of financial reporting has been tested using a multilevel, multiple-data-panel regression with a sample of 154 Indonesian manufacturing listed companies. This model includes a dummy variable reflecting high or low earnings quality as a guideline for highly prospective investment decisions. This statistical testing shows that investors have a favorable view of high compliance, with tax management designed to be more "prudent". The positive market price movement reflected the view that aggressive tax accruals had negatively affected investors' perceptions, and that adherence to accounting standards and tax compliance serves as a practical benchmark for assessing management's ethical decisions in illustrating real future earnings. In testing the rational decision-making process, the decision tree, Bayes' Theorem, and payoff matrix table provide supporting evidence for game theory, including artificial intelligence-based modeling to estimate firm value precisely, and illustrate the real future earnings as a constructive impact of positive earnings management. This payout policy should be established as a minimum standard to enhance transparency regarding future sustainability and serve as a valid indicator of expected returns.
Keberadaan trading house terhadap pemberdayaan perusahaan industri lokal: studi pada kawasan regional pasca integrasi MEA 2025 Muljanto Siladjaja; Johannes Ferry Cahya; Sri Yanthy Yosepha; Herni Pujiati
Jurnal STEI Ekonomi Vol. 34 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v34i1.175

Abstract

This study examines how trading houses empower local firms to overcome export barriers, including foreign exchange risks and financing constraints, and serve as mediators that provide crucial market intelligence and quality assurance to reduce business risks. Using Structural Equation Modeling and Focus Group Discussions with 300 stakeholders across Jakarta, Bandung, Semarang, and Surabaya, the research reveals that trading houses significantly enhance export capabilities and support green product development through advanced manufacturing technologies and value-added investments, creating competitive advantages for the ASEAN Economic Community 2025. The findings demonstrate that while these partnerships foster sustainable industrial growth, their effectiveness is hampered by inconsistent national regulations regarding taxation, fees, and green product standards, highlighting the urgent need for more coherent policy frameworks to maximize trading houses' contribution to Indonesia's export development and sustainable manufacturing transition.
Pengelolaan Eco enzyme Menjadi Produk Bernilai Ekonomis: Peluang Pengembangan Usaha Mandiri untuk Warga Binaan Lapas Muljanto Siladjaja; I Dewa Ketut Kerta Widana; Yohanes Ferry Cahaya; Herni Pujiati; Sri Yanthy Yosepha
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol. 7 No. 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v7i3.1735

Abstract

This community development program aims to enhance the motivation and self-confidence of inmates at Cipinang Prison in order to break the cycle of poverty and prevent them from repeating past mistakes. The program involved 30 participants, most of whom were recidivists, facing the main challenge of negative social stigma that perceives former inmates as incapable of change. The solution introduced through the training was the utilization of household waste to produce eco enzyme products. These products have proven to be economically valuable and beneficial for health, thereby improving the living standards of inmates while simultaneously creating business opportunities. The simple and low-cost production process enabled participants to acquire new skills, while training on branding and packaging provided added value and increased product competitiveness in the market. Beyond empowering inmates, this program also contributes to environmental sustainability and promotes a healthy lifestyle at an affordable cost. The transformation of waste into health-supporting products demonstrates the wise use of natural resources and fosters entrepreneurial spirit among participants. Thus, this activity serves as an initial step in empowerment, expected to improve the quality of life and open better future opportunities for inmates.
Co-Authors Fardiman, Fardiman Hasan Ashari Herni Pujiati Hosam Alden Riyadh A.Alazeez I Dewa Ketut Kerta Widana Indra Siswanti Johannes Ferry Cahya Jonathan Pratama Siladjaja Markonah, Markonah Nicodemus Simu Pamela Magdalena Rita, Henny Suryawan Siladjaja Syafrida Hafni Sahir Trinandari Prasetya Nugrahanti Trinandari Prasetya Nugrahanti Yohanes Ferry Cahaya Yosepha, Sri Yanthy Yuli Anwar