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All Journal Jurnal Paradigma Ekonomika Referensi : Jurnal Ilmu Manajemen dan Akuntansi
Handayanto, Adrian Junaidar
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Economics, Econometrics & Finance

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EVALUASI HUBUNGAN KREDIT MACET, PENYALURAN KREDIT, DAN SUSTAINABILITY REPORT PADA KEMAMPULABAAN BANK UMUM MILIK NEGARA YANG TERCATAT DI BURSA EFEK INDONESIA (BEI) Suhendri, Hendrik; Handayanto, Adrian Junaidar; Putri, Sri Andika; Hendra, Hendra
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 2 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i2.6136

Abstract

Purpose: This research aims to evaluate the relationships of bad credit, credit distribution, and sustainability reports on the profitability of state-owned commercial banks listed on the IDX, either partially or simultaneously., Methods: This research applies quantitative methods with the sampling technique being purposive sampling, in the end four state-owned commercial banks listed on the IDX were selected as research samples. data obtained from financial reports of state-owned commercial banks for the 2015-2022 period., Analysis data: The data was analyzed using multiple linear regression methods, Result and discussions: The research results prove that bad credit has a substantial impact on the profitability of state-owned commercial banks with a calculated t value = 4.190, exceeding t table = 2.040. Credit distribution also has an important impact on profitability with a calculated t value = 4.775, as well as sustainability reports with a calculated t value = 3.884. Simultaneously, bad loans, credit distribution, and sustainability reports have a substantial impact on the profitability of state-owned commercial banks listed on the IDX, with a calculated F value = 5.993 exceeding F table = 2.947., Conclusion: Based on the results of this research, the conclusion is that low non-performing loans, high credit disbursement, and the existence of sustainability reports contribute positively to the profitability of state-owned commercial banks. Future research could consider using variables such as company size or the number of outstanding shares.
RELASI SOSIAL, PERAN USAHA, SANKSI DAN SISTEM ONLINE TERHADAP KEPATUHAN PAJAK RESTORAN DI MALANG: Relasi Sosial, Peran Usaha, Sanksi, Sistem Online, Kepatuhan Pajak Restoran Handayanto, Adrian Junaidar; Wibisono, Sukarno Himawan; Mukoffi, Ahmad; As’adi, As’adi; Sularsih, Hermi; Handayani, Sartina
Jurnal Paradigma Ekonomika Vol. 19 No. 4 (2024): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

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Abstract

The purpose of this study was to examine the effect of social relations, business roles, sanctions, and online systems on restaurant taxpayer compliance in Malang City. The sample used was 93 taxpayers. Data collection in the study using a questionnaire with multiple linear regression data analysis techniques. The results of the study are social relations, company functions, sanctions, and online systems all have a big impact on restaurant tax compliance in Malang City. Social relations for restaurant taxpayers, both in the form of social support and information sharing, can increase the level of tax compliance. Companies also play an active role in ensuring the tax compliance of restaurant taxpayers. Administrative and criminal sanctions play a major role in increasing restaurant taxpayer compliance. ease of access through online payment methods also plays an important role in increasing tax compliance. In order to improve restaurant tax compliance in Malang City, initiatives that build social interaction, the role of the business world, apply appropriate sanctions, and improve accessibility through online platforms can be developed and implemented.
Penerapan standar akuntansi keuangan usaha mikro, kecil, dan menengah berdasarkan SAK EMKM pada UMKM Dupa Desa Dalisodo Kabupaten Malang Ekasari, Luh Dina; Handayanto, Adrian Junaidar; Sulistyowat, Yayuk
Jurnal Paradigma Ekonomika Vol. 16 No. 4 (2021): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jpe.v16i4.15366

Abstract

The purpose of the study was to examine the effect of accounting understanding on the quality of MSME financial statements. The data collection method used in this study was a questionnaire—determination of the number of samples using the Simple Random Sampling method. The analysis technique used is simple regression. The findings of the research show that the quality of MSME financial reports is influenced by accounting understanding. Adjusted R Square value of 0.742 means that 74.2% of the quality of financial statements is affected by accounting understanding Keywords: SAK EMKM, Understanding of Accounting, Quality of Financial Reports
FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS PENGELOLAAN KEUANGAN DESA Suhendri, Hendrik; Hardianto, Willy Tri; Handayanto, Adrian Junaidar; Tena, Petronela Daido
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 2 (2023)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v11i2.5002

Abstract

Tujuan: Deretan kasus penyalahgunaan, penyelewengan, maupun penyimpangan pengelolaan keuangan desa yang sampai saat ini terjadi, merupakan suatu fenomena yang memprihatinkan dan merupakan indikator pula akan lemahnya akuntabilitas publik. Tujuan penelitian ini adalah ingin mengetahui factor-faktor yang mempengaruhi akuntabilitas pengelolaan keuangan desa, Metode: Jenis penelitian ini adalah penelitian eksplanatori dengan pendekatan kuantitatif. Mengingat sifatnya tersebut, penelitian ini masuk ke dalam ranah paradigma positivisme. Teknik pengumpulan datanya dilakukan dengan observasi dan penyerahan kuesioner secara langsung kepada responden, Analisis data: jenis analisisdata yang digunakan adalah regresi berganda, Hasil dan diskusi: hasil uji parsial (uji-t) menunjukkan bahwa peran perangkat desa berpengaruh signifikan terhadap akuntabilitas pengelolaan keuangan desa. Hal ini ditunjukkan dengan signifikasi kurang dari 0,05, yakni 0,020. Sementara itu variabel aksebilitas laporan keuangan juga berpengaruh signifikan terhadap akuntabilitas pengelolaan keuangan desa. Ini terbukti dengan nilai signifikansinya di bawah 0,05, yakni 0,004. Tidak hanya itu, variabel pemahaman system akuntansi keuangan desa juga berpengaruh secara signifikan terhadap akuntabilitas pengelolaan keuangan desa (nilai signifikansi 0,000). Sementara itu hasil uji simultan juga menunjukkan bahwa ketiga variabel tersebut berpengaruh signifikan terhadap akuntabilitas pengelolaan keuangan desa (nilai signifikansi 0,000), Kesimpulan: Mengingat hasil r square yang menunjukkan nilai 0,781, ini bisa diartikan bahwa dimungkinkan ada variabel lain di luar model persamaan regresi berganda tersebut (nilai 0,219), yang akan mampu menjelaskan pengaruhnya terhadap akuntabilitas pengelolaan keuangan desa. Dengan demikian, untuk penelitian selanjutnya bisa digunakan variabel independent lainnya untuk diuji pengaruhnya terhadap variabel akuntabilitas pengelolaan keuangan desa.
Co-Authors Ahmad Mukoffi, Ahmad As’adi As’adi Handayani, Sartina Hendra Hendra Hendrik Suhendri, Hendrik Luh Dina Ekasari Sri Andika Putri Sularsih, Hermi Sulistyowat, Yayuk Tena, Petronela Daido Wibisono, Sukarno Himawan Willy Tri Hardianto