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All Journal Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah 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 Jurnal Administrasi dan Kesekretarisan 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 Jurnal Kajian Ekonomi dan Perbankan Syariah WIKUACITYA: Jurnal Pengabdian Kepada Masyarakat Harmonization Jurnal Administrasi dan Kesekretarisan Proceeding International Annual Conference Economics, Management, Business, and Accounting
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 Profitabilitas, Leverage, dan Komisaris Independen Terhadap Pengungkapan Sustainability Reporting Perusahaan Pertambangan di BEI 2021-2024 Fitriani, Sofingatun; Wijaya, Minadi; Adi Nugraha , Ginanjar
Harmonization : Jurnal Ilmu Sosial, Ilmu Hukum, dan Ilmu Ekonomi Vol. 4 No. 1 (2026): Harmonization : Jurnal Ilmu Sosial, Ilmu Hukum, dan Ilmu Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/harmonization.v4i1.2195

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas,leverage dan komisaris independen terhadap pengungapan sustainability report pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021-2024. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 64 total pengamatan. Analisis data yang digunakan yaitu Eviews-13. Hasil penelitian menunjukkan bahwa variabel komisaris independen berpengaruh positif dan signifikan terhadap pengungkapan sustainability report sedangkan variabel profitabilitas dan leverage tidak berpengaruh terhadap pengungkapan sustainability report. Implikasi dari penelitian ini yaitu pemilik dapat mempertimbangkan agar persentase komisaris independen diperkuat karena peran komisaris independen tidak hanya dalam aspek keuangan, namun juga pada aspek non-keuangan.
The Effect Of Thin Capitalization, Accounting Conservatism, Sales Growth And Transfer Pricing On Tax Avoidance Wandro Mahendra; Ginanjar Adi Nugraha; Sully Kemala Octisari
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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

Abstract

This research aims to determine and analyze the influence of thin capitalization, accounting conservatism, sales growth, and transfer pricing on tax avoidance in energy companies listed on the Indonesia Stock Exchange in 2019-2022. The research method used is a quantitative method. The data in this research is secondary data in the form of financial reports of Energy companies listed on the Indonesia Stock Exchange for 2019-2022. The population of this research was 36 companies and the total research sample was 16 companies. The sampling technique used was purposive sampling. Data analysis used was panel data regression. The test results for each variable show that thin capitalization and sales growth have an insignificant positive effect on tax avoidance, while accounting conservatism and transfer pricing have an insignificant negative effect on tax avoidance.
Sistem Informasi pada Administrasi UMKM Aldila Dinanti; Ginanjar Adi Nugraha
Jurnal Administrasi dan Kesekretarisan Vol 4 No 2: September 2019
Publisher : Universitas Tarakanita

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36914/cz5gpz32

Abstract

Usaha Mikro Kecil dan Menengah di Indonesia mampu menghasilkan PDB dalam jumlah besar, sehingga UMKM merupakan salah satu bagian penting dari perekonomian Indonesia. Sebagai bagian penting dari perekonomian, tren teknologi pada era revolusi industri 4.0 sudah harus berkontribusi banyak dalam pengembangan usaha mikro kecil dan menengah. Tren teknologi pada era revolusi industri 4.0 berada pada pertukaran data dan otomatisasi data. Hal tersebut tentu akan sangat membantu proses administrasi bisnis yang ada pada usaha mikro kecil dan menengah. Fenomena lain yang terjadi dilapangan ialah banyak para pelaku usaha mikro kecil dan menengah Indonesia yang belum melakukan pencatatan administrasi secara berkelanjutan dan memiliki pengarsipan yang tertata rapi. Sehingga peneliti memiliki tujuan untuk mengetahui sistem informasi seperti apa yang diharapkan oleh pelaku usaha mikro kecil dan menengah sehingga mampu untuk membantu administrasi para pelaku usaha mikro kecil dan menengah melalui metode deskriptif analistis. Berdasarkan metode tersebut, diketahui bahwa sistem informasi yang terotomatitasi dengan menggunakan bahasa dan cara sederhana sangat diharapkan pelaku UMKM untuk membantu mengelola administrasi bisnisnya.
PENINGKATAN LITERASI LAPORAN KEUANGAN DAN PEMASARAN DIGITAL MELALUI PELATIHAN DAN PENDAMPINGAN PADA UMKM ERZI CRAFT, PURBALINGGA Nugraha, Ginanjar Adi; Wijaya, Minadi; Sukoco, Hendro; Alkaromatunnisa, Riskika; Indriyani, Dwi
Jurnal Abdi Insani Vol 13 No 1 (2026): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v13i1.3312

Abstract

Limitations in financial statement literacy and digital marketing literacy remain major constraints for household MSMEs in developing their businesses sustainably. Social media and e-commerce are generally utilized merely as sales channels, rather than as integrated information systems that present sales, cost, and profit data comprehensively. This condition results in business decision-making that is not supported by adequate financial performance analysis, thereby causing opportunities for improving profitability, operational efficiency, and market expansion to remain underutilized by MSME actors. This community service program aims to enhance business actors’ understanding of financial statements and to optimize digital marketing strategies through training, mentoring, and the provision of supporting technologies. The activities were conducted in collaboration with the partner ErZi Craft in Purbalingga Regency, which operates in the handmade knitting craft industry. The implementation methods included socialization activities, financial statement literacy training, preparation of Standard Operating Procedures (SOP) and a Business Model Canvas (BMC), as well as training in branding, packaging, product photography, e-catalog development, and live streaming on Shopee and Instagram platforms. The results of the activities demonstrate a significant improvement in the partner’s business performance. The partner’s understanding of simple financial statements and Shopee financial reports increased, enabling them to prepare income statements and monitor cash flows on a regular basis. SOP and BMC documents have been developed and have begun to be used as references for daily operational activities. From the perspective of digital marketing, the partner now possesses a business logo, digital catalog designs, and more attractive photo and video promotional content. The partner is also proficient in utilizing live streaming features as a routine promotional medium, which has contributed to the expansion of market reach to various cities in Indonesia and abroad, such as Bekasi, Tangerang, Jakarta, South Sumatra, Purworejo, and even Singapore. This community service program has been proven to contribute to enhancing the partner’s business capacity through the strengthening of financial statement literacy, operational governance, and more professional digital marketing skills. Increased turnover and expanded market reach provide more stable income opportunities for business owners and members, thereby supporting the achievement of the Sustainable Development Goals (SDGs), particularly poverty reduction and women’s empowerment in productive economic activities.
Co-Authors Achadi, Ady Aldila Dinanti Aldila Dinanti, Aldila Alkaromatunnisa, Riskika Amin Budiastuti Andhi Johan Suzana Fitriani, Sofingatun Indria Astuti , Yuniar Dwi Indriyani, Dwi Irman Firmansyah Isnaeni Rokhayati Koesoemasari, Dian Safitri Pantja Krisnhoe Sukma Danuta Lilis Handayani Mufrihatul Awaliyah Murdijaningsih, Tjahjani Nirmala Nirmala Octisari, Sully Kemala P Edi Sumantri Pahrul Fauzi Priyatama, Tunggul Shifa Ummu Zhaba Siti Maesaroh Sukoco, Hendro Tjahjani Mudijaningsih Tri Esti Masita Tri Esti Masita Tri Yuli Astuti Versanudin Hekmatyar Wandro Mahendra Wijaya, Minadi Wilda Irya Susanti Wisnu Wijayanto Zumaeroh -