Article Per Year (5 Year)
p-Index From 2021 - 2026
1.182
P-Index
This Author published in this journals
All Journal Krisna: Kumpulan Riset Akuntansi Jurnal GeoEkonomi Jurnal Bisnis, Ekonomi, dan Sains Al-Manar Journal of Accountancy and Business Studies
Ika Makherta Sutadji
Universitas Balikpapan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 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
Implementasi Corporate Social Responsibility PT. Bayan Resources Tbk Berdasarkan SEOJK. No.16/SE.OJK.04/2021 Ika Makherta Sutadji; Nina Indriastuty; Nely Tangke Rante
Al-Manar Journal of Accountancy and Business Studies Vol. 1 No. 1 (2024): Al-manar Journal of Accountancy and Business Studies
Publisher : Yayasan Almanar Pujud

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to provide information and understanding regarding the implementation of Corporate Social Responsibility (CSR) reporting in the Sustainability Report. This research was conducted to understand the things that have done by the company and disclosed in the Sustainability Report in carrying out the CSR Program. The subject of this research is PT. Bayan Resources Tbk.  using the 2021 Sustainability Report. This Sustainability Reports the first report to be made because it refers to the provisions of the Indonesian government as outlined in the SEOJK. No. 16/SE.OJK.04/2021. The research method used in this research is descriptive qualitative. The conclusion from the result of this study PT. Bayan Resources Tbk. has strived to meet Indonesian government standards. The practices that have been carried out so far have reflected CSR activities and have not been included in the Sustainability Reports. PT. Bayan Resources Tbk has carried out practices that are beneficial to the environment and society in the long term to contribute to Indonesia’s Sustainable Development Goals.
MEMBINGKAI DIMENSI SDGS INDONESIA MELALUI STRATEGI MARKET CONDUCT, EDUKASI DAN PERLINDUNGAN KONSUMEN ERA EKONOMI DIGITAL IKA MAKHERTA SUTADJI
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 2 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.15.2.2024.230-239

Abstract

Penelitian ini bertujuan memberikan gambaran kajian perilaku pelaku usaha jasa keuangan (market conduct), edukasi dan perlindungan konsumen yang dibingkai dalam dimensi Sustainable Development Goals sebagai upaya mencapai tujuan pembangunan berkelanjutan tahun 2030. Jenis penelitian ini adalah penelitian kualitatif dengan peneliti sebagai instrumennya. Metode penelitian yang digunakan adalah analisis konten dengan menggunakan aturan yang berlaku di Otoritas Jasa Keuangan berupa UU No 4 Tahun 2023 dan aturan lain serta hasil pengamatan yang mendukung proses analisis. Melalui aturan yang telah dijadikan standar acuan yang berlaku diharapkan akan memberikan peluang dalam menemukan potensi kebijakan yang akan membawa perubahan perilaku pelaku usaha jasa keuangan dengan tetap berdasarkan peraturan perundangan yang berlaku. Hasil penelitian diharapkan akan memberikan alternatif solusi untuk penerapan standar yang berlaku menuju terwujudnya tujuan pembangunan berkelanjutan (sustainable development goals) Indonesia.
Studi Komparasi Pengungkapan Sustainability Report Dan Kontribusinya Terhadap Sustainable Development Goals (Study Pada Sektor Perbankan di Indonesia) Ika Makherta Sutadji; Titik Agus Setiyaningsih; Binti Shofiatul Jannah; Alvien Gunawan; Mariama Trawally Sawo; Nina Indriastuty
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 1 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.1.2024.87-101

Abstract

Studi ini menganalisis pengungkapan laporan keberlanjutan dan dampaknya terhadap Tujuan Pembangunan Berkelanjutan (SDGs) sektor perbankan Indonesia. Metode komparatif digunakan dalam penelitian ini untuk mengevaluasi Laporan Keberlanjutan Perusahaan Perbankan Nasional dari sudut pandang ekonomi. Analisis dilakukan pada tingkat pengungkapan keberlanjutan dari beberapa bank utama di Indonesia dan menilai sejauh mana pengungkapan tersebut mendukung pencapaian SDGs. Data yang digunakan berasal dari laporan tahunan dan laporan keberlanjutan perusahaan tahun 2022. Analisis konten digunakan untuk menilai keberlanjutan pengungkapan dan kontribusinya pada pencapaian tujuan SDGs. Hasil penelitian menunjukkan perbedaan persentase atas analisis komparatif yang diungkapkan dalam laporan keberlanjutan dari topik spesifik aspek ekonomi oleh 4 perusahaan perbankan nasional. Laporan Keberlanjutan dibuat oleh 4 perusahaan dengan mengacu pada Standar POJK dan GRI Standards yaitu PT. Bank Negara Indonesia Tbk, PT. Bank Rakyat Indonesia Tbk, PT. Mandiri Tbk, PT. Bank Tabungan Negara Tbk. Tingkat pengungkapan topik spesifik pada BNI 57%, BRI 71%, Mandiri 93% dan BTN 79% Hal ini mengindikasikan bahwa tidak semuanya mengungkapkan sesuai topik spesifik dalam GRI Standar. Bank-bank tersebut memiliki tingkat pengungkapan keberlanjutan yang berbeda untuk menunjukkan komitmen yang kuat terhadap aspek lingkungan, sosial, dan tata kelola (ESG). Hasil perhitungan pengungkapan keberlanjutan juga terkait dengan kontribusi pada tujuan SDGs, terutama aspek ekonomi inklusif dan pembangunan berkelanjutan. Hasil dari studi ini diharapkan memiliki manfaat bagi para pemangku kepentingan, termasuk regulator, investor, dan manajemen bank, dalam menentukan strategi keberlanjutan yang akan membantu mencapai tujuan pembangunan berkelanjutan di Indonesia.
STRENGTHENING BRAWIJAYA UNIVERSITY’S SUSTAINABILITY STRATEGY THROUGH SDGs INTEGRATION IN SUSTAINABILITY REPORT IKA MAKHERTA SUTADJI; Eko Ganis Sukoharsono; Lilik Purwanti; Endang Mardiati; Khairul Shaleh
Jurnal Bisnis, Ekonomi, dan Sains Vol. 5 No. 2 (2025): Jurnal Bisnis, Ekonomi, dan Sains
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/bes.vol5.iss2.2025.3422

Abstract

The goal of this research is to examine the extent to which Universitas Brawijaya (UB) discloses its contribution in its Sustainability Report to the Sustainable Development Goals (SDGs). The content analysis methods employed in this qualitative investigation are based on the Global Reporting Initiative (GRI Standards 2021) and the SDG Compass framework. The data used are derived from UB's 2022 sustainability report. The sustainability of disclosures and their role in accomplishing the SDGs were evaluated through content analysis. The study results indicate that UB received a Gold Award from the Asia Sustainability Reporting Rating (ASRRAT) 2022. This study found that the integration of SDGs in UB's sustainability report is still partial, predominantly focused on descriptive aspects of activities and not fully impact-based reporting. Policy recommendations include strengthening the integration of SDGs into university governance, enhancing the caliber and openness, developing academically based sustainable innovation, and expanding cross-sector strategic partnerships. Furthermore, a formal stakeholder-based materiality assessment is needed as a concrete action. These findings contribute to strengthening Universities' function as change agents in Indonesia's sustainable development.
Co-Authors Alvien Gunawan Binti Shofiatul Jannah Eko Ganis Sukoharsono Endang Mardiati Hairul Anam Khairul Shaleh Lilik Purwanti Liza Syah Putri Mariama Trawally Sawo Miswaty Miswaty Nely Tangke Rante Nina Indriastuty Nina Indriastuty Olbaroh Nikida Romadhoni Rihfenti Ernayani Titik Agus Setiyaningsih Wiwik Saraswati, Wiwik