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All Journal Jurnal Ilmiah Universitas Batanghari Jambi Kompartemen : Jurnal Ilmiah Akuntansi JOURNAL OF APPLIED ACCOUNTING AND TAXATION Eksis: Jurnal Ilmiah Ekonomi dan Bisnis EQIEN - JURNAL EKONOMI DAN BISNIS BHUMI: Jurnal Agraria dan Pertanahan Parameter Jurnal Abdi Insani Majalah Ilmiah Manajemen dan Bisnis Jurnal Abdi Masyarakat Indonesia Jurnal Pajak dan Bisnis (Journal of Tax and Business) Procedia of Social Sciences and Humanities Jurnal Ekonomi, Bisnis, dan Akuntansi WIKUACITYA: Jurnal Pengabdian Kepada Masyarakat Harmonization Jurnal Administrasi dan Kesekretarisan Proceeding International Annual Conference Economics, Management, Business, and Accounting Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah
Nugraha, Ginanjar Adi
Faculty Of Economics And Business, Wijaya Kusuma University Purwokerto, Central Java, Indonesia.
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences

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Pengaruh Intensitas Modal, Leverage, Likuiditas dan Profitabilitas terhadap Agresivitas Pajak Mufrihatul Awaliyah; Ginanjar Adi Nugraha; Krisnhoe Sukma Danuta
Jurnal Ilmiah Universitas Batanghari Jambi Vol 21, No 3 (2021): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v21i3.1664

Abstract

This purpose of this study was to determine the effect of independent variabels: capital intensity, leverage, liquidity and profitability on the dependent variable namely tax aggressiveness, which is proxied by using CETR in food and beverage sub sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The population in this study were 26 companies and obtained 13 companies using purposive sampling method. The data used is secondary data in the form of financial reports obtained through the website www.idx.co.id and the official website of the related company. The method in this research is panel data regression using Eviews software. The results showed that the capital intensity and profitability variabels had no positive on tax aggressiveness, while the leverage and liquidity variabels have a positive and significant effect on tax aggressiveness.
Ancaman Keberfungsian Sosial Pada Masyarakat di Dalam Kawasan Konservasi: Studi Kasus Desa Ranupani di Taman Nasional Bromo Tengger Semeru Versanudin Hekmatyar; Anggiana Ginanjar Adinugraha
BHUMI: Jurnal Agraria dan Pertanahan Vol. 7 No. 1 (2021): Bhumi: Jurnal Agraria dan Pertanahan
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat, Sekolah Tinggi Pertanahan Nasional

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

Abstract

Abstract: The objective of this study is to describing the social functioning of the community in the Bromo Tengger Semeru National Park area. Qualitative approach was used to collect the data to be descriptively presented. Social functioning is an important field of life quality measures related to the fulfillment of basic needs. The results show that the threat of social functioning in the Ranupani Village community was influenced by (1) the ability of the community to meet basic needs, (2) the ability to carry out social roles, (3) the adaptability of the community in facing changes, and (4) the integration capabilities in social systems. In the end, community as the main actor will try to maintain and improve its position and role by constructing and acting to reproduce the position in that social environment. Keywords: Social functioning, Access, National Parks, Bromo Tengger Semeru, Ranupani Village
Pengaruh Struktur dan Kultur Organisasi Terhadap Keefektifan Partisipasi Anggaran Dalam Peningkatan Kinerja Manajerial Studi Empiris Pada Lembaga Keuangan Syariah Ginanjar Adi Nugraha; Aldila Dinanti
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 16 No.1, March 2018
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.711 KB) | DOI: 10.30595/kompartemen.v16i1.2281

Abstract

Partisipasi anggaran sebagai suatu proses dalam menentukan anggaran merupakan tanggungjawab seorang manajer. struktur organisasi merupakan alat pengendalian organisasional yang menunjukkan tingkat pendelegasian wewenang manajemen puncak dalam pembuatan keputusan kepada senior manajer dan manajer level menengah. Proses partisipasi memberikan kesempatan bagi bawahan untuk mengajukan pertanyaan kepada atasan. Selain struktur, terdapat transformasi perubahan kultur organisasi yang lebih mempengaruhi organisasi secara hierarkis. Peneliti mendapati bahwa partisipasi penyusunan anggaran berpengaruh terhadap kinerja manajerial, struktur organisasi tidak memoderasi hubungan partisipasi anggaran dengan kinerja manajerial, serta kultur organisasi tidak memoderasi hubungan partisipasi anggaran terhadap kinerja manajerial.
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Ketepatan Waktu Pelaporan Keuangan Lilis Handayani; Krisnhoe Sukma Danuta; Ginanjar Adi Nugraha
Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12, No 1 (2021): Mei
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/eksis.v12i1.240

Abstract

This study aims to determine the effect of profitability, company size, and leverage on the timeliness of financial reporting. This research is quantitative research, using secondary data from financial statements. Purposive sampling method were used in this research, resulting 26 companies in basic manufacturing and chemical industrial sectors listed on the Indonesia Stock Exchange, 2016 to 2018 period as sample. Analysis of the data used in this study is logistic regression. The results show that the profitability has a significant positive effect on the timeliness of financial reporting, company size does not affect the timeliness of financial reporting, and leverage have significant negative effects to timeliness of financial reporting. This research can be used by the companies to improve their timeliness of financial reporting.
Pengaruh Struktur Modal, Pertumbuhan Laba, dan Komite Audit Terhadap Kualitas Laba Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar Di BEI Tahun 2017-2020 Tri Yuli Astuti; Sully Kemala Octisari; Ginanjar Adi Nugraha
Majalah Imiah Manajemen & Bisnis Vol 19 No 1 (2022): Majalah Ilmiah Manajemen & Bisnis (MIMB)
Publisher : FEB UNWIKU PURWOKERTO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55303/mimb.v19i1.146

Abstract

This study aims to determine the effect of capital structure, earnings growth, and audit committee on earnings quality in consumer goods industrial companies listed on the Indonesian stock exchange in 2017-2020. The population used in this study is the consumer goods industrial companies listed on the BEI as many as 52 companies. The sampling technique in this study used a purposive sampling technique which obtained 26 consumer goods industrial companies listed on the IDX in 2017-2020. The analytical method used is panel data regression with the help of STATA statistics. The results of the analysis show that capital structure and profit growth have a significant positive effect on earnings quality in consumer goods industrial companies listed on the IDX in 2017-2020. However, the audit committee has no significant negative effect on earnings quality in consumer goods industrial companies listed on the IDX in 2017-2020.
Manajemen Usaha Rumahan di Masa Pandemi Nirmala Nirmala; Andhi Johan Suzana; Ginanjar Adi Nugraha; Ady Achadi; Dian Safitri Pantja Koesoemasari; Zumaeroh Zumaeroh
Jurnal Abdi Masyarakat Indonesia Vol 2 No 4 (2022): JAMSI - Juli 2022
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.388

Abstract

Daging Slice Purwokerto dirintis awal tahun 2020 oleh seorang womenpreneur yang belum menerapkan manajemen usaha yang baik. Pemilik belum melakukan pembukuan dan manajemen keuangan, varian produk yang sedikit dan promosi usaha yang masih terbatas. Tujuan kegiatan pengabdian kepada masyarakat ini agar pemilik usaha dan karyawan mendapatkan pengetahuan dan pemahaman tentang entrepreneur dan pentingnya penerapan manajemen usaha yang baik, serta terdorong meningkatkan produksi dan mengembangkan usaha. Metode pendekatan yang dilakukan adalah: presentasi, diskusi, pendampingan dan pelatihan manajemen. Kegiatan dilaksanakan dalam tiga tahapan waktu dengan agenda: (1) penyuluhan entrepreneurship, manajemen usaha dan pelatihan pembuatan laporan keuangan sederhana, (2) penyuluhan manajemen pemasaran, diskusi permasalahan pemasaran, dan merumuskan model pemasaran yang tepat serta efektif, (3) penyuluhan manajemen produksi dan praktek membuat varian produk baru. Hasil kegiatan menunjukan pemilik usaha termotivasi menjadi womenpreneur yang tangguh dan makin baik dalam tata kelola usaha, terbukti dengan melakukan praktek pembukuan dan meningkatkan efektivitas promosi. Selain itu, pemilik usaha dan karyawan juga termotivasi untuk terus melakukan inovasi dan kreativitas sehingga memunculkan varian produk baru berupa bakso, saos barbeque dan sayuran segar yang disimpan dalam lemari pendingin pemberian tim pengabdian sebagai bantuan usaha.
ANALISIS PERBANDINGAN TINGKAT KESEHATAN BANK SEBELUM DAN SAAT PANDEMI COVID-19 DI INDONESIA PADA BANK PEMBANGUNAN DAERAH MENGGUNAKAN METODE CAMEL Minadi Wijaya; Shifa Ummu Zhaba; Krisnhoe Sukma Danuta; Ginanjar Adi Nugraha
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1082

Abstract

The purpose of this study was to identify and analyze different levels of bank health in terms of each aspect of CAMEL at Regional Development Banks (BPD) before and during the Covid-19 Pandemic in Indonesia in 2018-2021. The research method used is a quantitative method. The data used is secondary data in the form of banking annual reports for 4 years of observation, from 2018 to 2021. The population of this study amounted to 27 banks, the entire population was sampled using the Total Sampling/Census technique. The analytical method used is descriptive statistical analysis and One- Way Anova test. The results show that there is no significant difference between BPD's Capital (CAR), Asset (NPL), Management (NPM), and Earning (ROA) between before and during the Covid- 19 Pandemic in Indonesia, while BPD Liquidity (LDR) has a significant difference between before and during the Covid-19 Pandemic in Indonesia. Efforts that need to be made by BPD are to increase the provision of capital adequacy, company profits and short-term liability capabilities so that the ratio value increases so that even in crisis conditions it can maintain the healthy of its bank in the healthy category or even increase, not decrease. Keywords: Bank Health; CAMEL Method; and Covid-19 Pandemic.
Pelaporan keuangan organisasi nirlaba Aldila Dinanti; Ginanjar Adi Nugraha
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 20, No 1 (2018)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (158.138 KB) | DOI: 10.32424/jeba.v20i1.1081

Abstract

PENGARUH KUALITAS AUDIT, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN ASIMETRI INFORMASI TERHADAP COST OF CAPITAL Ginanjar Adi Nugraha; Wilda Irya Susanti; Krisnhoe Sukma Danuta
PARAMETER Vol. 8 No. 1 (2023): JURNAL PARAMETER
Publisher : Sekolah Tinggi Ilmu Ekonomi Tribuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37751/parameter.v8i1.240

Abstract

This research aims to determine and analyze the effect audit quality, institutional ownership, managerial ownership, and information asymmetry on cost of capital in consumer cyclicals companies listed at the Indonesia Stock Exchange (IDX) period 2017-2021. The population in the research is the consumer cyclicals companies listed at the Indonesia Stock Exchange (IDX) amounting to 130 companies. The sampling technique used purposive sampling to obtain as many samples from 17 companies. Data analysis used is data panel regression method with Eviews-12. The research found that audit quality have a negative significant effect in the cost of capital, institutional ownership do not have significant effect on cost of capital, managerial ownership and information asymmetry have positive significant effect on cost of capital. The implication of this study is to reduce the optimal cost of capital, companies must pay attention to audit quality, managerial ownership and information asymmetry because the results of the study indicate that these three factors have a significant influence on the cost of capital. ABSTRAK Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kualitas audit, kepemilikan institusional, kepemilikan manajerial, dan asimetri informasi terhadap cost of capital pada perusahaan consumer cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021. Populasi penelitian ini sebanyak 130 perusahaan consumer cyclicals yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan purposive sampling dan didapatkan sampel sebanyak 17 perusahaan. Alat analisis yang digunakan dalam penelitian ini yaitu regresi data panel dengan bantuan software Eviews-12. Hasil penelitian menemukan bahwa kualitas audit berpengaruh signifikan negatif terhadap cost of capital, kepemilikan institusional tidak berpengaruh signifikan terhadap cost of capital, kepemilikan manajerial dan asimetri informasi berpengaruh positif dan signifikan terhadap cost of capital. Implikasi dari penelitian ini adalah untuk menurunkan cost of capital yang optimal, perusahaan harus memperhatikan faktor kualitas audit, kepemilikan manajerial dan asimetri informasi karena dari hasil penelitian menunjukkan bahwa ketiga faktor tersebut memiliki pengaruh signifikan terhadap cost of capital.
Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Sub Sektor Otomotif dan Komponen di Bursa Efek Indonesia Ginanjar Adi Nugraha; Tunggul Priyatama; Tri Esti Masita; P Edi Sumantri; Minadi Wijaya
PARAMETER Vol. 6 No. 1 (2021): JURNAL PARAMETER
Publisher : Sekolah Tinggi Ilmu Ekonomi Tribuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37751/parameter.v6i1.241

Abstract

Return on Asset is a profitability ratio to measure the effectiveness of a company in generating profits by utilizing its total assets. If viewed from a strategic perspective, intellectual capital can be used to create and use knowledge to expand a company's financial performance. Knowledge assets are an exchange of forms for the transformation of this knowledge. This study aims to examine the effect of intellectual capital on financial performance. This study tested CEE (Capital Employed Efficiency), HCE (Human Capital Efficiency) and SCE (Structural Capital Efficiency). The population in this study were 13 automotive sub-sector companies listed on the Indonesia Stock Exchange for the period 2014-2018. The sampling method used was purposive sampling technique and produced a sample of 9 companies for five years from 2014-2018. The results of this study indicate that CEE has a positive and significant effect, HCE has a negative and insignificant effect, while SCE has a negative and significant effect on the financial performance of the automotive sub-sector companies and components on the Indonesia Stock Exchange in 2014-2018. Abstrak Return on Asset merupakan rasio profitabilitas untuk mengukur efektivitas perusahaan dalam menghasilkan keuntungan dengan memanfaatkan total aset yang dimilikinya. Jika dilihat dari perspektif stratejik, maka Intellectual Capital dapat digunakan untuk menciptakan dan menggunakan pengetahuan (knowledge) untuk memperluas kinerja keuangan perusahaan, knowledge asset merupakan pertukaran bentuk bagi transformasi pengetahuan tersebut. Penelitian ini bertujuan untuk menguji pengaruh Intellectual Capital terhadap kinerja keuangan. Penelitian ini menguji CEE (Capital Employed Efficiency), HCE (Human Capital Efficiency) dan SCE (Structural Capital Efficiency). Populasi pada penelitian ini adalah 13 perusahaan sub sektor otomotif yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Metode pengambilan sampel menggunakan teknik purposive sampling dan menghasilkan sampel sebanyak 9 perusahaan selama lima tahun dengan periode 2014-2018. Hasil dari penelitian ini menunjukkan bahwa CEE berpengaruh positif dan signifikan, HCE berpengaruh negatif dan tidak signifikan sedangkan SCE berpengaruh negatif dan signifikan terhadap kinerja keuangan perusahaan sub sektor otomotif dan komponen di Bursa Efek Indonesia tahun 2014-2018.
Co-Authors Achadi, Ady Aldila Dinanti, Aldila Alkaromatunnisa, Riskika Amin Budiastuti Andhi Johan Suzana Dwi Indriyani Feli Safila Hendro Sukoco Indria Astuti , Yuniar Dwi Irman Firmansyah Isnaeni Rokhayati Koesoemasari, Dian Safitri Pantja Krisnhoe Sukma Danuta Lilis Handayani Minadi Wijaya Minadi Wijaya Mufrihatul Awaliyah Murdijaningsih, Tjahjani Nirmala Nirmala Octisari, Sully Kemala P Edi Sumantri Pahrul Fauzi Priyatama, Tunggul Raka Aditya Ramadhan Riskika Alkaromatunnisa Shifa Ummu Zhaba Siti Maesaroh Sofingatun Fitriani Tjahjani Mudijaningsih Tri Esti Masita Tri Esti Masita Tri Ulfa Romadhona Tri Yuli Astuti Versanudin Hekmatyar Wandro Mahendra Wijaya, Minadi Wilda Irya Susanti Wisnu Wijayanto Zara Fayzalia Paradisa Zumaeroh -