Article Per Year (5 Year)
p-Index From 2020 - 2025
0.817
P-Index
This Author published in this journals
All Journal Jurnal GeoEkonomi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Ika Makherta Sutadji
Universitas Balikpapan
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
PENGARUH FINANCIAL DISTRESS, MANAJEMEN LABA DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2017 - 2021 Miswaty Miswaty; Liza Syah Putri; Rihfenti Ernayani; Ika Makherta Sutadji
Jurnal GeoEkonomi Vol. 14 No. 2 (2023)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v14i2.290

Abstract

This study aims to examine Financial Distress, Earning Management, and Leverage on Tax Avoidance the coefficient of determination, partially, and simultaneously. The population in this study were mining companies listed on the Indonesia Stock Exchange 2017-2021. After purposive sampling was carried out, there were 18 companies that met the criteria. Data analysis techniques using multiple regression analysis method, because the data in the study in the form of nominal data. The results showed that Financial Distress (X1) has a negative and significant effect on the Tax Avoidance of the company. While Earning Management (X2) and Leverage (X3) has no significant effect on the Tax Avoidance of the company.
PENGARUH MOTIVASI BELAJAR, KECERDASAN EMOSIONAL, DAN PEMBELAJARAN ONLINE TERHADAP PEMAHAMAN AKUNTANSI PADA MAHASISWA AKUNTANSI Olbaroh Nikida Romadhoni; Wiwik Saraswati; Ika Makherta Sutadji; Hairul Anam
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.460

Abstract

This research aims to determine the influence of learning motivation, emotional intelligence, and online learning on accounting understanding. Data was collected from this research by distributing questionnaires to respondents which were filled out online. The population used in this research was 66 students who were considered to adequately represent the population studied which was processed using SPSS. The analysis technique used is the multiple linear analysis method. The results of this research show that learning motivation has been proven to have a significantly positive effect on the level of understanding of accounting in accounting students, while emotional intelligence has no effect on understanding of accounting and online learning has no effect on understanding of accounting.
ANALISIS KOMPARATIF LAPORAN KEBERLANJUTAN PERUSAHAAN PERTAMBANGAN PADA KATEGORI EKONOMI (SERI 200) SESUAI STANDAR GLOBAL REPORTING INITIATIVE Ika Makherta Sutadji; Wiwik Saraswati; Nina Indriastuty
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.465

Abstract

This research aims to analyze and compare sustainability reports disclosed by mining companies listed  on the Indonesia Stock Exchange in the oil and gas production and refinery sub-sector. By using GRI  (Global Reporting Initiative) standard guidelines, This research uses the economic category (series  200) as a specific topic focus. The type of research is descriptive-qualitative, with content analysis  techniques and comparative methods. The research results show that from the specific topics raised by  six companies based on the subsector, six companies were listed. There are 2 companies that, upon  accessing the company website, do not report sustainability reports, namely PT. Sugih Energy Tbk SUGI and PT. Super Energy Tbk-SURE. Sustainability Reports were prepared by 4 companies referring  to POJK Standards, namely PT. Astrindo Nusantara Infrastruktur Tbk-BIPI, PT. Energi Mega Persada  Tbk-ENRG, PT. Medco Energi Internasional Tbk-MEDC, and PT. Mitra Investindo Tbk-MITI.  And PT refers to the GRI Standards. Energi Mega Persada Tbk-ENRG and PT. Mitra Investindo Tbk MITI and PT. Medco Energi Internasional Tbk-MEDC. Level of disclosure of specific topics at PT.  Mitra Investindo Tbk-MITI by 29% and PT. Energi Mega Persada Tbk-ENRG by 50% and PT. Medco Energi Internasional Tbk-MEDC by 57%. This indicates that there are still many companies that do  not refer to the GRI Standards because of their voluntary nature in making sustainability reports. Not  all disclosures based on the GRI Standards have been disclosed, so the percentage results are still not  high enough. Based on the results of this research, it is hoped that companies can make better and more  complete sustainability reports that refer to the GRI Standards in the coming year
Faktor-faktor yang Mempengaruhi Minat UMKM untuk Menggunakan Aplikasi SIAPIK di Kota Balikpapan Febby Fitria; Rihfenti Ernayani; Ika Makherta Sutadji
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.7033

Abstract

The purpose of this study was to determine the interest of MSMEs in using the SIAPIK application in Balikpapan City. The data used are primary data collected online via Google Form and offline directly. The data analysis method uses the Partial Least Square-Structural Equation Model (PLS-SEM). The results of the analysis show that perceptions of usefulness, perceptions of ease of use, and security have a significant effect on the interest of MSMEs in using the SIAPIK application. While trust and risk perception do not have a significant effect on the interest of MSMEs in using the SIAPIK application.
Co-Authors Febby Fitria Hairul Anam Liza Syah Putri Miswaty Miswaty Nina Indriastuty Olbaroh Nikida Romadhoni Rihfenti Ernayani Wiwik Saraswati, Wiwik