Article Per Year (5 Year)
p-Index From 2020 - 2025
1.295
P-Index
This Author published in this journals
All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Indonesian Accounting Literacy Journal Innovative: Journal Of Social Science Research The Eastasouth Journal of Social Science and Humanities
Prihadyatama, Ardila
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
Rasio Efektivitas Dan Kontribusi Pajak Daerah Terhadap Pendapatan Asli Daerah : (Studi Kasus Kota Madiun Tahun 2018-2022) Widodo, Wahyu; Widodo, Nova Maulud; Prihadyatama, Ardila
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.1898

Abstract

The Covid-19 pandemic in 2018 – 2022 will cause a decrease and increase in regional tax revenues, resulting in potential fluctuations in the level of effectiveness and tax contribution of a region. This research aims to determine the level of effectiveness and contribution of taxes in conditions before the pandemic, during the pandemic and after the pandemic. This research uses original regional income data and the realization of Madiun City regional taxes obtained directly from the Madiun City Revenue Agency. The data collection method is secondary data observation, using quantitative data so that researchers can make an analysis of the effectiveness and contribution of local taxes to Madiun City's local revenue. According to the research results, it can be seen that the effectiveness level of Madiun City is in the very effective category because the average value of effectiveness exceeds 100%, namely 111.67%. Madiun City's regional tax contribution is in the quite good category because it only gets an average value of 36.54% and this means that the majority of Madiun City's original regional income does not come from regional taxes but from other legitimate income such as asset sales and investments
Hubungan antara Tabungan dan Pertumbuhan Ekonomi di Indonesia: Penerapan Uji Kausalitas Toda-Yamamoto Prihadyatama, Ardila
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.1918

Abstract

The debate between two opposing theories of growth continues to this day. Loyalist opinion of the Solow Growth Theory which states that higher savings precede and cause higher economic growth. In the opposite camp, there is another growth theory that is no less powerful than that proposed by Keynes. Supporters of this theory have the view that growth in output (or income) causes growth in savings. Proponents of this theory argue that an increase in output will lead to an increase in income, thereby increasing the level of savings in the economy. This research aims to investigate the causality between savings and economic growth in Indonesia. The data used in this research is time series data from Saving, FDI (Foreign Direct Investment) and GDP (real Gross Domestic Product) in Indonesia from 1981 to 2020. All data was obtained by accessing the official website of the International Monetary Fund. The research method used is Toda Yamamoto causality testing. Indonesia tends to agree with the theory presented by Keynes that in Indonesia the savings rate is influenced by GDP and FDI.
Analisis pengaruh struktur modal terhadap profitabilitas perusahaan yang terdaftar di BEI Devanti, Dila Adelia; Sugiharto, Sugiharto; Prihadyatama, Ardila
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 2 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v6i2.3859

Abstract

The capital structure of a business directly affects its profitability. The profitability of a company is directly correlated to its capital structure. The purpose of this study is to analyze the relationship between capital structure and financial performance. An empirical study best describes this sort of research. For the years 2016–2020, PT H. M. Sampoerna was the sample that was utilized. This study employs quantitative methods for data analysis. This study's findings reveal that ROA and ROE, two measures of profitability, are influenced by capital structure variables such as the Debt Ratio (DR) and the Debt to Equity Ratio (DER). Mathematical analysis of PT H. M. Sampoerna's processed financial reports from 2016 to 2020 reveals that a higher Debt Ratio (DR) has an effect on the company's profit level, with a lower profit level being the result of a higher debt value. A higher Debt to Equity Ratio (DER) indicates that a larger amount of capital is required to cover the debt, but a lower amount of profit is produced by the business.
Dependencies Spatial Economic and Employment Indicators in East Java Prihadyatama, Ardila; Nugroho, Sasmito Widi; Kurniawan, Handika Asep; Haning, Nastadia Nikmatul Wagita
The Eastasouth Journal of Social Science and Humanities Vol. 2 No. 01 (2024): The Eastasouth Journal of Social Science and Humanities (ESSSH)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esssh.v2i01.708

Abstract

This study investigates the spatial dynamics of economic growth in East Java Province by applying spatial panel econometrics models. Using secondary panel data from 38 districts/cities for the period 2016–2023, the research incorporates variables such as economic growth rate, regional original income (PAD), capital expenditure, and labor. The Moran’s I test reveals a negative value, indicating spatial dispersion patterns where high-growth regions are surrounded by low-growth areas and vice versa, suggesting regional inequality. Furthermore, the Spatial Autoregressive (SAR) model confirms the existence of significant inter-regional spillover effects, meaning that economic growth in one region can positively influence neighboring areas. The Spatial Error Model (SEM) also highlights the role of unobserved external factors such as geography, institutions, and socio-cultural aspects. Empirical findings show that PAD and capital expenditure have a significant positive impact on economic growth, while labor does not significantly affect regional development outcomes, emphasizing the importance of workforce quality over quantity. These results underline the necessity of collaborative and inclusive development planning, fiscal strengthening, and strategic investment in human resources to reduce interregional disparities and promote sustainable growth across East Java.
Rasio Efektivitas Dan Kontribusi Pajak Daerah Terhadap Pendapatan Asli Daerah : (Studi Kasus Kota Madiun Tahun 2018-2022) Widodo, Wahyu; Widodo, Nova Maulud; Prihadyatama, Ardila
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.1898

Abstract

The Covid-19 pandemic in 2018 – 2022 will cause a decrease and increase in regional tax revenues, resulting in potential fluctuations in the level of effectiveness and tax contribution of a region. This research aims to determine the level of effectiveness and contribution of taxes in conditions before the pandemic, during the pandemic and after the pandemic. This research uses original regional income data and the realization of Madiun City regional taxes obtained directly from the Madiun City Revenue Agency. The data collection method is secondary data observation, using quantitative data so that researchers can make an analysis of the effectiveness and contribution of local taxes to Madiun City's local revenue. According to the research results, it can be seen that the effectiveness level of Madiun City is in the very effective category because the average value of effectiveness exceeds 100%, namely 111.67%. Madiun City's regional tax contribution is in the quite good category because it only gets an average value of 36.54% and this means that the majority of Madiun City's original regional income does not come from regional taxes but from other legitimate income such as asset sales and investments
Hubungan antara Tabungan dan Pertumbuhan Ekonomi di Indonesia: Penerapan Uji Kausalitas Toda-Yamamoto Prihadyatama, Ardila
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.1918

Abstract

The debate between two opposing theories of growth continues to this day. Loyalist opinion of the Solow Growth Theory which states that higher savings precede and cause higher economic growth. In the opposite camp, there is another growth theory that is no less powerful than that proposed by Keynes. Supporters of this theory have the view that growth in output (or income) causes growth in savings. Proponents of this theory argue that an increase in output will lead to an increase in income, thereby increasing the level of savings in the economy. This research aims to investigate the causality between savings and economic growth in Indonesia. The data used in this research is time series data from Saving, FDI (Foreign Direct Investment) and GDP (real Gross Domestic Product) in Indonesia from 1981 to 2020. All data was obtained by accessing the official website of the International Monetary Fund. The research method used is Toda Yamamoto causality testing. Indonesia tends to agree with the theory presented by Keynes that in Indonesia the savings rate is influenced by GDP and FDI.
The Influence Of Household Consumption Expenditures On Economic Growth With Investment As A Moderating Variable Luciany, Yohanes Paulus; Herawati, Herawati; Hendra, Joni; Prihadyatama, Ardila; Syofya, Heppi
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.10204

Abstract

Peneliti meyakini pengeluaran konsumsi rumah tangga dapat mempengaruhi pertumbuhan ekonomi dan variabel investasi dapat memperkuat pengaruh konsumsi rumah tangga terhadap pertumbuhan ekonomi. Peneliti meyakini hal ini berdasarkan sejumlah penelitian sebelumnya dan teori konsumsi keyness yang berdampak baik terhadap pertumbuhan ekonomi, serta investasi yang mampu memperlancar roda perputaran. Oleh karena itu, penelitian ini bertujuan untuk menganalisis pengaruh pengeluaran konsumsi rumah tangga terhadap pembangunan ekonomi dengan investasi sebagai variabel moderasi. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan eksploratif yang menjadikan penelitian sebagai batu loncatan untuk menciptakan unsur kebaruan dalam penelitian ini. Data yang digunakan dalam penelitian ini merupakan data sekunder yang peneliti peroleh dari laporan tahunan badan pusat statistik masing-masing provinsi pada tahun 2018-2023. Peneliti menganalisis data tersebut menggunakan alat analisis smart PLS 4.0. Hasil dalam penelitian ini menunjukkan variabel Pengeluaran dan Konsumsi Rumah Tangga dapat mempunyai hubungan positif dan pengaruh signifikan terhadap Pertumbuhan Ekonomi karena P-Valuesnya positif dan berada di bawah tingkat signifikansi 0,05 yaitu 0,011. Pasalnya, konsumsi rumah tangga yang semakin tinggi dapat membuat roda perekonomian berputar antara produsen, distributor, dan konsumen yang pada akhirnya dapat menyebabkan pertumbuhan ekonomi meningkat. Selanjutnya hipotesis kedua dapat dilihat dari baris kedua tabel ketiga yang menunjukkan hasil serupa karena P-Values bernilai positif dan berada di bawah taraf signifikansi 0,05 yaitu 0,000 lebih signifikan dari uji langsung sebesar 0,011. Sebab, apabila investasi dalam dan luar negeri baik maka akan tercipta harga yang stabil yang selanjutnya dapat memperlancar pendapatan dan pengeluaran konsumsi rumah tangga yang pada akhirnya berdampak pada pertumbuhan ekonomi.
Analisis Prediksi Kebangkrutan dengan Metode Altman Z-Score dan Springate pada Perusahaan Subsektor Tekstil dan Garmen yang terdafar di Bursa Efek Indonesia Soviyani, Evi; Cahyaningdyah, Permatasari; Prihadyatama, Ardila
Indonesian Accounting Literacy Journal Vol. 6 No. 1 (2025): Indonesian Accounting Literacy Journal (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i1.6712

Abstract

Financial instability in Indonesian companies can increase the risk of bankruptcy. A significant decline in textile and garment exports indicates signs of a financial crisis that threatens companies. This study focuses on analyzing the potential for bankruptcy using the Altman Z-Score and Springate methods while measuring accuracy by comparing the prediction results with the IDX special notation. The type of research used is descriptive quantitative. The sample was determined using purposive sampling techniques. The research results show that the Altman Z-Score method predicts that 3 companies are in a healthy condition and 5 companies are at risk of bankruptcy. Meanwhile, the Springate method predicts that 7 companies are at risk of bankruptcy and 1 company is in a healthy condition. The accuracy rate shows that the Springate method has a higher accuracy of 58.3% compared to the Altman Z-Score at 46%. The Springate method is more accurate and effective in predicting bankruptcy. The implications of this study indicate that bankruptcy prediction information can provide creditors and investors with an overview of a company's bankruptcy risk.
Co-Authors Cahyaningdyah, Permatasari Devanti, Dila Adelia Haning, Nastadia Nikmatul Wagita Hendra, Joni Heppi Syofya, Heppi Herawati Herawati Kurniawan, Handika Asep Nugroho, Sasmito Widi S. Sugiharto Soviyani, Evi Wahyu Widodo Widodo, Nova Maulud Yohanes Paulus Luciany