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All Journal OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jurnal Attarbiyyah: Jurnal Ilmu Pendidikan Islam JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Pengabdian Masyarakat Waradin Jurnal Pengabdian Masyarakat dan Riset Pendidikan El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Proceeding of The International Conference on Management, Entrepreneurship, and Business
Ngurah Pandji Mertha Agung Durya
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Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pelatihan Laporan Keuangan dan Sumber Daya Manusia Untuk Peningkatan Ekonomi Kreatif pada Agrowisata Desa Kalisapu, Kabupaten Slawi Imang Dapit Pamungkas; Ngurah Pandji Mertha Agung Durya
Jurnal Pengabdian Masyarakat Waradin Vol. 4 No. 3 (2024): Jurnal Pengabdian Masyarakat Waradin
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/wrd.v4i3.368

Abstract

Kalisapu Village, Slawi Regency, has significant agrotourism potential to be developed as part of the local creative economy. However, the utilization of these natural resources has not been balanced with adequate human resource (HR) capacity. This article discusses HR training conducted to improve the ability of local communities to manage agrotourism with a creative economy approach. Training methods include workshops, mentoring, and evaluations designed to empower communities in managing innovative and sustainable agrotourism businesses. The results of the training showed a significant increase in community understanding and skills related to creative business management, digital marketing, and financial management. This article also identifies the challenges and opportunities faced in developing a creative economy in the village agrotourism sector.
Analysis Of The Influence Of Family Ownership, Corporate Governance, Company Size And Gender Diversity On Tax Aggressivity Of Mining Companies In Indonesia Ratnawita, Ratnawita; Dheri Febiyani Lestari; Muhamad Risal Tawil; Muhammad Irsyad Elfin Mujtaba; Ngurah Pandji Mertha Agung Durya
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 2 (2024): April 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i2.2225

Abstract

Using corporate governance as a moderating variable, this study attempts to examine the effects of firm size, institutional ownership, family ownership, and gender diversity on tax aggression. This study uses quantitative methods. The IDX-registered mining and CPO enterprises make up the study's population. Purposive sampling was the method employed by the researcher to choose the sample gathering strategy. Through documentation and a review of the literature, the researcher gathered data for this investigation. The data analysis approach employs hypothesis testing, data quality testing, and descriptive statistics based on the goals of the research. The study's findings provide important new information about the variables influencing tax aggressiveness in the corporate setting. First, the study shows that tax aggression is highly influenced by the size of the company. Second, corporate tax aggression is significantly shaped by institutional ownership. Furthermore, it has been demonstrated that family ownership affects tax aggression. Findings, however, indicate that management decisions about tax aggressiveness are not significantly impacted by gender diversity. It's interesting to note that the effects of corporate governance differ according to the independent variables that are measured. Corporate governance cannot increase the impact of gender diversity or family ownership on tax aggression, but it also cannot increase the impact of firm size. Corporate governance, however, has the power to amplify institutional ownership. These findings provide in-depth insight into the complexity of factors that influence tax aggressiveness practices in companies and can be a basis for developing management strategies and company policies in the future.
Impact of Digital Payment Factors on Users of the GoPay Digital Payment Platform Teguh Prakoso; Rina Apriliani; Arif Budiarto; Merissa Fermica Iskandar; Ngurah Pandji Mertha Agung Durya
Journal of Corporate Finance Management and Banking System Vol. 5 No. 1 (2025): Jan-June 2025
Publisher : HM Journals

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55529/jcfmbs.51.23.31

Abstract

This research aims to analyze impact of digital payment factors on users of the GoPay digital payment platform. This research is included in the type of quantitative research. The population in the study is users of the GoPay digital payment platform. Because the exact number of users of the GoPay digital payment platform is unknown, a saturated sample is used, so the sample for this study was 100 respondents. Hypothesis testing in this study uses multiple linear regression analysis. The results of the study show that the GoPay digital payment platform is an electronic wallet developed by PT GoTo Gojek Tokopedia Tbk which is used as a payment service while using the Gojek application. PT GoTo Gojek Tokopedia Tbk started its business from a motorbike transportation service which then expanded its business network by offering various services. The GoPay digital payment platform is one form of financial technology innovation. Security has a significant effect on the interest of users of the GoPay digital payment platform. Convenience has a significant effect on the interest of users of the GoPay digital payment platform.
Pengaruh Kemajuan Teknologi Informasi Dan Pengetahuan Investasi Terhadap Minat Investasi Generasi Milenial Di Pasar Modal (Studi Mahasiswa Fakultas Ekonomi Bisnis Universitas Dian Nuswantoro Semarang) Farros Dhana Rahardian, Farros Dhana Rahardian; Ngurah Pandji Mertha Agung Durya; Purwantoro
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 6 (2024): December 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i6.3395

Abstract

Pasar modal Indonesia mengalami perkembangan yang pesat pada tahun 2023, ditandai dengan peningkatan jumlah investor yang signifikan. Berdasarkan data dari Bursa Efek Indonesia (BEI), jumlah investor pada semester I 2023 meningkat sebesar 8,90%, mencapai 11.228.382 investor. Peningkatan ini didorong oleh tingginya partisipasi generasi milenial, yang sebagian besar berada di bawah usia 30 tahun dan mencakup 56,41% dari total investor. Fenomena ini mencerminkan bahwa generasi muda, khususnya milenial dan generasi Z, semakin aktif dalam berinvestasi di pasar modal. Oleh karena itu, PT Bursa Efek Indonesia mengembangkan daya tarik investor baru khususnya untuk mahasiswa dengan mendirikan galeri investasi. Galeri investasi merupakan sarana untuk memperkenalkan pasar modal sejak dini didunia akademisi yang diharapkan dapat memfasilitasi mahasiswa Universitas Dian Nuswantoro khususnya Fakultas Ekonomi Bisnis untuk lebih memahami, mempelajari dan berpartisipasi langsung dalam berinvestasi di lembaga keuangan. Penelitian ini bertujuan untuk mengetahui minat generasi milenial dalam berinvestasi dipasar modal. Penelitian ini bertujuan untuk menganalisis pengaruh kemajuan teknologi dan pengetahuan investasi terhadap minat investasi mahasiswa generasi milenial di pasar modal. Metode penelitian yang digunakan adalah kuantitatif dengan desain hubungan kausal, menggunakan data yang diperoleh dari kuesioner yang melibatkan 100 mahasiswa Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro Semarang. Teknik analisis data menggunakan regresi linier berganda dengan alat bantu SPSS versi 25. Hasil penelitian menunjukkan bahwa secara parsial, kemajuan teknologi berpengaruh signifikan terhadap minat investasi. Pengetahuan investasi juga memiliki pengaruh signifikan terhadap minat investasi. Secara simultan, kemajuan teknologi dan pengetahuan investasi bersama-sama memengaruhi minat investasi. Penelitian ini menyimpulkan bahwa variabel kemajuan teknologi dan pengetahuan investasi memainkan peran penting dalam mendorong minat generasi milenial untuk berinvestasi di pasar modal.
Pengaruh Thin capitalization, Ukuran Perusahaan, dan Kebijakan Dividen Terhadap Nilai Perusahaan Salma Nurhaliza Putri; Enny Susilowati Mardjono; Ngurah Pandji Mertha Agung Durya; Purwantoro
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (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.v6i6.7787

Abstract

Firm value reflects investors' assessment of its achievements and performance. This research aims to investigate the impact of factors such as firm size, dividend policy, and thin capitalization on firm value. Using secondary data from 188 food & beverage industries listed on the Indonesia Stock Exchange between 2020 and 2022, this analysis focused on a sample of 72 companies. This analysis uses multiple linear regression analysis methods and classical assumption testing which includes normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, and hypothesis testing consisting of f test, t test, and r test. This study states that firm size, dividend policy, and thin capitalization all have an impact on firm value. Which can be concluded that the regression model developed complies with classical assumptions so that the data can be used. Overall, firm value is strongly influenced by its dividend policy, size, and thin capitalization. Based on the research, suggestions that can be given should include more moderator or intervening variables to support the hypothesis.
The Effect of Profitability Ratios on Bank Soundness with GCG Reports as a Moderator: Case Study at PT. BPR BKK Purwodadi (Perseroda) 2020-2024 Moh Arwan Hamidi; Ngurah Pandji Mertha Agung Durya; Ira Septriana
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 2 No. 2 (2025): Proceeding of the International Conference on Management, Entrepreneurship, and
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v2i2.252

Abstract

This study aims to determine the extent to which certain profitability ratios, such as ROA and ROE, influence bank health, moderating these variables using Good Corporate Governance reports. A quantitative approach is used in this study, and secondary data from previous years are required for testing, sourced from PT. BPR BKK Purwodadi's report data. These findings demonstrate that companies with high profitability have incentives to maintain bank health, as this reflects effective operational and managerial performance. Furthermore, organizations with good corporate governance (GCG) generally have greater resources and a robust organizational structure, providing them with more opportunities to maximize performance. This study is expected to provide new perspectives on bank health maintenance practices, particularly for business entities in the banking sector. Particularly in the strategically significant banking industry, the results of this study are crucial for authorities such as the Financial Services Authority (OJK) to understand the relationship between corporate profitability, good corporate governance (GCG), and bank health. This understanding helps in developing more appropriate policies to maintain economic stability and financial fairness. The emphasis on business entities in the regional government-owned banking sector (Perseroda) during 2020 to 2024, a dynamic period with economic fluctuations, banking policy transformations, and major geopolitical challenges, distinguishes this study.
Faktor yang Berdampak pada Profitabilitas Perusahaan : Peringkat Kinerja Lingkungan dan Pengungkapan Lingkungan Rachman, Raisa Hanifa; Ririh Dian Pratiwi; Anna Sumaryati; Ngurah Pandji Mertha Agung Durya
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 10 No 1 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Universitas Pasundan

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

Abstract

The purpose of this study is to provide an analysis of the impact of environmental performance and environmental disclosure on profitability in mining companies listed on the IDX in 2019-2022. The quantitative method used in the study shows the results that environmental performance has no influence on profitability in companies listed on the IDX in 2019-2022. This study has limitations in that it only uses two independent variables and the mining sector on the IDX. Suggestions that can be given are to add independent variables, research years, and sectors studied.
Peningkatan Literasi Keuangan Digital Masyarakat Dalam Menghadapi Maraknya Investasi Ilegal: Penelitian Clara Neltje Meini Rotinsulu; Pemy Christiaan; Qonita Karima; Yuni Riskita Mangopo; Ngurah Pandji Mertha Agung Durya
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.5397

Abstract

Kegiatan peningkatan literasi keuangan digital masyarakat dilaksanakan sebagai upaya untuk memperkuat pemahaman, sikap, dan perilaku finansial masyarakat dalam menghadapi maraknya investasi ilegal di era digital. Pelaksanaan kegiatan dilakukan melalui beberapa tahapan, meliputi tahap identifikasi kebutuhan dan analisis kondisi awal, penyusunan materi edukasi, sosialisasi, simulasi dan studi kasus, pendampingan, edukasi, serta monitoring dan evaluasi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman yang nyata terhadap konsep keuangan digital, termasuk jenis layanan, mekanisme transaksi, serta manfaat dan risiko yang menyertainya. Selain itu, masyarakat mengalami peningkatan kesadaran kritis terhadap berbagai bentuk investasi ilegal, ditandai dengan kemampuan mengenali ciri-ciri penawaran bermasalah dan meningkatnya kehati-hatian dalam menyikapi informasi investasi. Kegiatan ini juga mendorong perubahan pola pikir masyarakat menuju pengambilan keputusan finansial yang lebih rasional, terukur, dan bertanggung jawab, serta meningkatkan kemampuan dalam membedakan investasi legal dan ilegal. Dampak lain yang terlihat adalah tumbuhnya kepercayaan diri masyarakat dalam mengelola keuangan digital secara aman dan produktif, serta terbentuknya budaya diskusi dan berbagi informasi keuangan yang sehat di lingkungan sosial. Secara keseluruhan, kegiatan ini berkontribusi dalam meningkatkan kesiapan dan ketahanan masyarakat menghadapi perkembangan investasi digital yang semakin kompleks, sekaligus mendukung terwujudnya ekosistem keuangan digital yang lebih aman dan berkelanjutan.
Peningkatan Literasi Keuangan UMKM Melalui Pelatihan Pencatatan Keuangan Digital: Pengabdian Hendrik ES Samosir; Sari Mujiani; Tono Mahmudin; Ilham Firman Ashari; Ngurah Pandji Mertha Agung Durya
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 Tahun 2026
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.5792

Abstract

Pengabdian ini bertujuan untuk mengetahui efektivitas pelatihan pencatatan keuangan digital dalam meningkatkan literasi keuangan pelaku UMKM. Pelaksanaan kegiatan dilakukan melalui beberapa tahapan, meliputi tahap identifikasi masalah dan analisis kebutuhan, perencanaan dan perancangan modul, sosialisasi dan rekrutmen peserta, pelatihan, implementasi, pendampingan dan monitoring berkala, serta evaluasi dan pengukuran dampak program. Hasil kegiatan ini menunjukkan bahwa pelatihan pencatatan keuangan digital telah memberikan kontribusi yang cukup menyeluruh terhadap peningkatan literasi keuangan pelaku UMKM. Perubahan tersebut tercermin dari adanya peningkatan pemahaman konseptual mengenai pentingnya pemisahan keuangan pribadi dan usaha, penyusunan laporan laba rugi, serta pengelolaan arus kas yang tertib. Selain memperkuat aspek kognitif, kegiatan ini juga mendorong perubahan sikap terhadap pencatatan keuangan, dari yang semula dianggap beban administratif menjadi bagian penting dari manajemen usaha. Peserta menunjukkan perkembangan keterampilan teknis dalam menyusun laporan keuangan sederhana dan mampu memanfaatkan aplikasi digital secara mandiri. Perubahan tersebut berdampak pada pola pengambilan keputusan yang lebih rasional, meningkatnya kepercayaan diri dalam mengakses pembiayaan formal, serta terbentuknya kebiasaan disiplin dalam pencatatan transaksi harian. Secara bertahap, penguatan literasi dan sistem administrasi keuangan ini menjadi fondasi bagi peningkatan ketahanan dan keberlanjutan usaha UMKM. 
Co-Authors Anna Sumaryati Arif Budiarto Clara Neltje Meini Rotinsulu Dheri Febiyani Lestari Enny Susilowati Mardjono Farros Dhana Rahardian, Farros Dhana Rahardian Hendrik ES Samosir Ilham Firman Ashari Imang Dapit Pamungkas Ira Septriana Mahmudin, Tono Merissa Fermica Iskandar Moh Arwan Hamidi Muhamad Risal Tawil Muhammad Irsyad Elfin Mujtaba Pemy Christiaan Purwantoro Qonita Karima Rachman, Raisa Hanifa Ratnawita Ratnawita Rina Apriliani Ririh Dian Pratiwi Salma Nurhaliza Putri Sari Mujiani Teguh Prakoso Yuni Riskita Mangopo