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All Journal Neraca Manajemen, Akuntansi, dan Ekonomi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Ekonomi Keuangan Syariah dan Akuntansi Pajak Pajak dan Manajemen Keuangan
Dicky Satria Ananta Haqq
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Mathematics Other

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ANALISIS PENGARUH PEMBAYARAN NON TUNAI ( CASHLESS) TERHADAP PENDAPATAN UMKM DI KANTIN UNIVERSITAS 17 AGUSTUS 1945 Dicky Satria Ananta Haqq; Hwihanus, Hwihanus
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 9 No. 5 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v9i5.6454

Abstract

Penelitian ini mengkaji dampak implementasi sistem pembayaran non tunai (cashless) terhadap pendapatan Usaha Mikro, Kecil, dan Menengah (UMKM) di kantin Universitas 17 Agustus 1945 . Seiring dengan perkembangan teknologi finansial, metode pembayaran digital semakin populer dan diadopsi oleh berbagai sektor bisnis, termasuk UMKM. Studi ini bertujuan untuk menganalisis hubungan antara penggunaan sistem pembayaran non tunai dan perubahan pendapatan UMKM.Metodologi penelitian mencakup survei kualitatif dilengkapi dengan wawancara mendalam dengan 4 pemilik usaha. Hasil penelitian menunjukkan adanya korelasi positif antara implementasi sistem pembayaran non tunai dan peningkatan pendapatan UMKM. Faktor-faktor seperti kemudahan transaksi, peningkatan efisiensi operasional, dan perluasan akses pasar berkontribusi terhadap pertumbuhan pendapatan. Namun, penelitian juga mengungkapkan tantangan seperti biaya investasi awal dan kebutuhan pelatihan bagi pelaku UMKM.Temuan ini memberikan wawasan berharga bagi pembuat kebijakan, lembaga keuangan, dan pelaku UMKM dalam mengoptimalkan potensi sistem pembayaran non tunai untuk mendorong pertumbuhan sektor UMKM di era digital.
Analisis Perbandingan Kinerja Keuangan Perusahaan Manufaktur Sub Sektor Pakan Ternak di Indonesia: Studi pada PT Chareoen Pokphand TBK, PT Japfa Comfeed TBK, dan PT Malindo Feedmill TBK Periode 2019-2023 Maftuhin Agung Prasetia; Moch Iqbal Romadhan; Dicky Satria Ananta Haqq; Cholis Hidayati
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 2 No. 1 (2025): Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v2i1.775

Abstract

This study aims to analyze the comparative financial performance of manufacturing companies in the livestock feed sub-sector in Indonesia, specifically PT Charoen Pokphand Indonesia Tbk, PT Japfa Comfeed Indonesia Tbk, and PT Malindo Feedmill Tbk, during the 2019-2023 period. The research employs a descriptive quantitative analysis method using annual financial report data published by each company. Financial ratios, such as profitability, liquidity, solvency, and operational efficiency ratios, are the primary indicators used to assess financial performance.The findings reveal significant differences in the financial performance of the three companies. PT Charoen Pokphand Indonesia Tbk demonstrates excellence in profitability ratios, with consistently high net profit margins, while PT Japfa Comfeed Indonesia Tbk excels in operational efficiency. On the other hand, PT Malindo Feedmill Tbk faces challenges in maintaining solvency ratio stability. External factors, such as fluctuations in raw material prices and domestic market dynamics, also influence each company's financial performance.This study provides valuable insights for stakeholders to understand the financial conditions of the livestock feed industry in Indonesia and serves as a reference for strategic decision-making to enhance competitiveness in the market.
Perilaku Bisnis Beretika : Strategi Menghadapi Persaingan Secara Professional Moch Iqbal Romadhon; Dicky Satria Ananta Haqq; Tries Ellia Sandari
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 2 No. 1 (2025): Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v2i1.776

Abstract

Ethical business conduct is increasingly considered important as a strategy to face competition professionally in the era of globalization and digitalization. Business ethics help companies build strong trust, reputation and loyalty among customers, employees and other stakeholders. This research explores various forms of ethical behavior in business, including transparency, social responsibility, and commitment to fair and sustainable practices. Through theoretical approaches and case studies, this research shows that companies that adopt ethical behavior not only improve their image in the eyes of the public but can also achieve a sustainable competitive advantage. The results show that companies that conduct business ethically tend to gain stronger customer loyalty, higher employee productivity, and mitigation of reputational risks. In addition, ethical business behavior also has a positive impact on the achievement of long-term goals and corporate sustainability. Therefore, ethical business behavior is not just a moral choice but also an effective business strategy in facing competition professionally
Dampak Struktur Modal dan Kinerja Keuangan terhadap Nilai Perusahaan dengan Struktur Kepemilikan serta Opini Audit sebagai Variabel Intervening pada Perusahaan Manufaktur Sub Sektor Semen yang Terdaftar di BEI Dicky Satria Ananta Haqq; Hwihanus Hwihanus
Pajak dan Manajemen Keuangan Vol. 1 No. 6 (2024): Desember : Pajak dan Manajemen Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v1i5.771

Abstract

This study examines the impact of capital structure and financial performance on the firm value of manufacturing companies in the cement sub-sector listed on the Indonesia Stock Exchange, with ownership structure and audit opinion as intervening variables. Utilizing a quantitative approach, the research analyzes secondary data from financial reports of cement companies for the period 2019–2023. A purposive sampling method was employed, yielding five eligible companies. Data analysis was performed using Partial Least Square Structural Equation Modeling (PLS-SEM) with SmartPLS software.The results indicate a significant effect of capital structure and financial performance on firm value, both directly and through the intervening variables. Ownership structure and audit opinion are proven to mediate the relationship between independent and dependent variables, providing valuable insights into the dynamics of firm value in the cement industry. These findings offer important implications for company management in optimizing capital, enhancing financial performance, and gaining investor trust to improve firm value.
Menelisik 'Greenwashing’ di Balik Gembar-Gembor ESG: Studi Kasus Persepsi dan Pengalaman Investor Ritel terhadap Implementasi Praktik ESG Perusahaan di Indonesia Pasca Regulasi Terbaru Yehezkiel Benaya Nanlohi; Marcell Willard Susanto; Dicky Satria Ananta Haqq; Indrian Arsya Nandito; Titiek Rachmawati
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Juni : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i2.1344

Abstract

The purpose of this research is to analyze Indonesian retail investors' perceptions of ESG implementation post the latest regulations, their experiences in detecting greenwashing, and the factors influencing these aspects. The research employed a qualitative approach using online data such as sustainability reports, news, surveys, and forums. The results indicate that retail investors' understanding of ESG varies, with a relatively low level of trust in corporate claims due to concerns about greenwashing. They rely on diverse information sources and use subjective ESG assessment criteria. Investors' experiences in identifying potential greenwashing are marked by the discovery of inconsistent information and suspicion towards specific indicators; however, actions taken vary and are often hindered by limitations. These perceptions and experiences are influenced by investor characteristics, the quality of information sources, regulatory effectiveness, corporate communication practices, and social and media influence. This research concludes the necessity for enhanced ESG literacy, reporting standardization, stricter oversight, and transparent communication to build trust and promote sustainable investment in Indonesia.
Co-Authors - Hwihanus Cholis Hidayati Hwihanus Hwihanus Indrian Arsya Nandito Maftuhin Agung Prasetia Marcell Willard Susanto Moch Iqbal Romadhan Moch Iqbal Romadhon Titiek Rachmawati Tries Ellia Sandari Yehezkiel Benaya Nanlohi