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All Journal Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Abdi Masyarakat Ilmu Ekonomi [J.A.M.I.E.] Jurnal GeoEkonomi Jurnal Ekonomi Dan Bisnis Jurnal Riset Ekonomi dan Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi Al-Manar Journal of Accountancy and Business Studies
Yudea, Yudea
Fakultas Ekonomi Universitas Balikpapan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Mewujudkan Tata Kelola Keuangan Desa Yang Transparan: Analisis Akuntabilitas Pengelolaan Alokasi Dana Desa Di Desa Sesulu, Kecamatan Waru Yudea, Yudea; Hendrawan, Yudhi; Syaripah Fitriani, Siti
Jurnal GeoEkonomi Vol. 17 No. 1 (2026)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v17i1.649

Abstract

This study analyzes the accountability of Village Fund Allocation (VFA) management in Sesulu Village, Waru District, Penajam Paser Utara Regency, through three crucial phases: planning, implementation, and accountability. Employing a descriptive qualitative approach, data were gathered via in-depth interviews with key stakeholders, participatory observation, and official document analysis. Findings indicate that the planning stage was conducted participatively and transparently, although varying levels of public understanding limited more inclusive participation. Program implementation generally adhered to regulations, but encountered operational constraints such as delayed fund disbursement and limited technical capacity of village officials. Accountability in the reporting phase demonstrated a commitment to transparency through public reporting, yet challenges persisted regarding document completeness and reporting timeliness. This study concludes that the principles of good governance have been reasonably implemented, but substantial improvements are required in institutional capacity, inclusive community participation, and the strengthening of oversight mechanisms. Future research is recommended to explore the contribution of public budget literacy or the implementation of digital technologies in optimizing the transparency of village financial management.
Pengaruh Woman On Board Of Commisioners, Woman On Board Of Directors, Ukuran Perusahaan Dan Koneksi Politik Dalam Memprediksi Kebangkrutan Perusahaan Sub Sektor Pertanian Yang Terdaftar Di Bursa Efek Indonesia Periode (2020-2023) Arifin Kurniawan, Muhammad; Saraswati, w; Yudea, Yudea
Jurnal GeoEkonomi Vol. 17 No. 1 (2026)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v17i1.719

Abstract

This study aims to examine the effect of Woman On Board Of Commissioners, Woman On Board Of Directors, Company Size and Political Connections on Corporate Bankruptcy. The data used in this study are the annual financial reports of agricultural sub-sector companies listed on the Indonesia Stock Exchange for the period 2020-2023. This type of research is quantitative research. The sampling technique in this study used purposive sampling method and resulted in 38 company samples with the total sample data obtained 118 samples from 4 years of research. The research data analysis method used is descriptive statistical analysis and multiple linear regression analysis. With the test tools used are the classic assumption test, the coefficient of determination (R2) test, the F test, and the t test. The results showed that women on board of commissioners, women on board of directors and political connections had a significant and negative effect on corporate bankruptcy. As for company size, it has a significant and positive effect on corporate bankruptcy. Researchers suggest for further research to be able to increase the research sample and to be able to add or change independent variables that have not been analyzed in this study.
Pengaruh Kebijakan Dividen, Struktur Aset dan Free Cash Flow Terhadap Kebijakan Utang dengan Risiko Bisnis Sebagai Variabel Moderasi pada BUMN (Badan Usaha Milik Negara) yang Terdaftar di Bursa Efek Indonesia Karina Amilia; Yudea Yudea; Ika Makherta Sutadji
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 6: September 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i6.20331

Abstract

Fenomena financial distress akibat kegagalan pengelolaan utang pada sejumlah BUMN di Indonesia menunjukkan bahwa kebijakan utang harus dikelola secara hati-hati dan optimal demi menjaga stabilitas kinerja perusahaan. Merespons permasalahan tersebut serta adanya inkonsistensi dari penelitian terdahulu, penelitian ini bertujuan untuk mengetahui pengaruh kebijakan dividen, struktur aset dan free cash flow terhadap kebijakan utang dengan risiko bisnis sebagai variabel moderasi pada BUMN (Badan Usaha Milik Negara). Jenis penelitian yang digunakan adalah penelitian kuantitatif. Teknik pengambilan sampel menggunakan metode purposive sampling yang menghasilkan 105 sampel selanjutnya menjadi 98 sampel setelah mengeliminasi data outlier dari total 148 populasi. Metode analisis data yang digunakan dalam penelitian ini yaitu menggunakan Analisis Regresi Linear Berganda dan analisis MRA (Moderated Regression Analysis) yang meliputi uji normalitas, uji asumsi klasik dan pengujian hipotesis menggunakan SPSS 25. Hasil penelitian ini membuktikan bahwa risiko bisnis tidak mampu memoderasi pengaruh kebijakan dividen terhadap kebijakan utang, risiko bisnis tidak mampu memoderasi pengaruh struktur aset terhadap kebijakan utang dan risiko bisnis tidak mampu memoderasi pengaruh free cash flow terhadap kebijakan utang.
Pengaruh Debt to Equity Ratio, Return on Asset, dan Sales Growth terhadap Tax Avoidance pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024 Hela Andriana; Yudea Yudea; Ika Makherta Sutadji
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i3.4379

Abstract

The purpose of this study was to examine the effect of the debt-to-equity ratio, return on assets, and sales growth on tax avoidance in mining companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study employed a quantitative approach using secondary data obtained from the companies’ annual financial statements. The population consisted of 39 mining companies, and the sample was selected using a purposive sampling technique, resulting in 95 observation data. Data were analyzed using multiple linear regression with SPSS version 27. The findings indicate that the debt-to-equity ratio has a negative and significant effect on tax avoidance, suggesting that companies with higher leverage tend to engage in lower tax avoidance practices. Return on assets has no significant effect on tax avoidance, indicating that profitability does not necessarily influence corporate tax avoidance behavior. Sales growth also has a negative and significant effect on tax avoidance. These findings provide insights for investors, company management, and policymakers in understanding the financial factors influencing tax avoidance and may serve as a reference for developing more effective corporate tax policies.
Co-Authors Arifin Kurniawan, Muhammad Astuti, Wigi Aynaya Saffa Qathrunnada Bravo Yengky Karundeng Dika Karlinda Sari Hela Andriana Hendrawan, Yudhi Hernadi Moorcy, Nadi Ika Makherta Sutadji Karina Amilia Karlinda Sari, Dika Nurvilawati, Viananda Saraswati, w Sofyaun, Ashari Syaripah Fitriani, Siti Viananda Nurvilawati Wigi Astuti Yerni Pareang