Garuda - Garba Rujukan Digital

Faktor-Faktor yang Mempengaruhi Harga Saham di Bursa Efek Indonesia pada Perusahaan Trade Service and Investment Eko Darmawan Suwandi; Akhmad Syarifudin
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1614

Fundamental analysis is an analysis method by looking at the company's financial statements to determine whether the stock to be chosen is a good stock in the future. Financial statements are records of financial information of a company in a certain accounting period that can be used to describe the company's performance or the condition of the company. One of the components in a company's financial statements is EPS, ROA, and ROE. This study aims to determine the effect of EPS (Earnings per Share), ROA (Return on Assets), and ROE (Return on Equity) on stock prices. The population used in this study are Trade Service And Investment companies that are listed on the Indonesia Stock Exchange for 2017 – 2021. The data used is secondary data by taking the sample using a purposive sampling technique, namely how to select a sample based on predetermined criteria and obtain a sample In this research, there were 14 companies during the 2017-2021 period. Methods of data analysis in the form of descriptive analysis, classical assumption test, multiple linear regression analysis, and hypothesis testing. The research results show that EPS (Earnings per Share) has a positive and significant effect on stock prices. ROA (Return on Assets) has a positive and significant effect on stock prices, and ROE (Return on Equity) also has a positive and significant effect on stock prices.

EFEKTIVITAS INSENTIF PAJAK DAN KEBIJAKAN DI BIDANG PERPAJAKAN SEHUBUNGAN DENGAN PANDEMI COVID-19 Suwandi, Eko Darmawan
KEUNIS Vol. 10 No. 1 (2022): JANUARY 2022
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

This research aims to analyze the effectiveness of tax incentives and policies in the field of taxation in connection with the Covid-19 pandemic. The research findings show that the impact of the government's tax policy has not been said to be effective but has shown a positive impact in the form of an increase in revenue from domestic tax components in 2021 compared to 2020, namely Income Tax increased by 2.0%, Value Added Tax and Sales Tax on Goods. Luxury rose 2.2%, Land and Building Tax increased 10.3%, Excise increased 4.5%, and Other Taxes increased 66.1%. The impact of taxation policies can also be seen from the increase in revenue from the international trade tax component in 2021 compared to 2020, namely state revenues from import duties which increased by 4.2% and export taxes increased by 8.1%.

Pelatihan Pembuatan Laporan Akuntansi Perpajakan Pada Forum Pengusaha Kuliner Jogja Suwandi, Eko Darmawan
JCSE: Journal of Community Service and Empowerment Vol. 3 No. 2 (2022): JCSE Oktober 2022
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jcse.v3i2.202

The target to be achieved in this service program is to help make tax accounting reports for UMKM who are members of the "Forum Pengusaha Kuliner Jogja". This service is also carried out to increase the understanding of culinary taxpayers about accounting and tax issues, especially in the culinary field. The culinary business sector will be distinguished in the non-restaurant sector and in the restaurant sector. These fields have different calculation methods because they relate to the amount of turnover and applicable laws. The final result of this training is expected to increase knowledge in the field of accounting and taxation while at the same time encouraging training participants to comply with tax laws and applicable regulations. In this training, service participants are able to apply tax calculations and tax regulations, including Final Income Tax, Article 25 Income Tax. , PPh article 21, taxation fiscal financial reports and of course the procedures for paying taxes

External Pressure, Financial Target, Ineffective Monitoring and Rationalization on Financial Statement Fraud Suwandi, Eko Darmawan
GOVERNORS Vol. 4 No. 1 (2025): April-July 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i1.5830

Fraud is an act of deception or error committed by a person or entity who knows that the error can result in some disadvantageous benefits for the individual or entity or other party. This study aims to examine the factors that influence financial statement fraud. The dependent variable studied in this study is Financial Statement Fraud. The independent variables in this study consist of external pressure, financial targets, ineffective monitoring, and rationalization. This type of research is quantitative research that tests the influence between hypothesized variables through the presentation of numerical data. The data used in this study are secondary data sourced from the financial statements of Infrastructure, Utility and Transportation companies listed on the Indonesia Stock Exchange in 2021-2023. The determination of the sample in this study was determined using the purposive sampling method. The analysis technique used in the study is multiple linear regression analysis with the help of the SPSS program. The results of this study indicate that external pressure, financial targets, and ineffective monitoring partially have a positive and significant effect on Financial Statement Fraud. While the rationalization variable does not affect Financial Statement Fraud.

Analisis Efektivitas Penagihan Pajak dengan Surat Teguran dan Surat Paksa Terhadap Penerimaan Pajak pada KPP Pratama Kebumen Sari, Bunga Ahrum; Suwandi, Eko Darmawan
Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi (JIMMBA) Vol. 4 No. 3 (2022): JIMMBA
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jimmba.v4i3.126

Penelitian ini bertujuan untuk mengetahui tingkat efektivitas penagihan pajak dengan surat teguran dan surat paksa dan seberapa besar kontribusi penagihan pajak dengan surat teguran dan surat paksa terhadap pencairan tunggakan pajak dalam rangka peningkatan penerimaan pajak di KPP Pratama Kebumen. Penelitian ini bersifat deskriptif yaitu dengan cara menggambarkan efektivitas penerbitan surat teguran dan paksa berdasarkan data yang dikumpulkan mengenai surat teguran dan surat paksa. Hasil penelitian menunjukkan efektivitas pencairan pajak melalui penerbitan surat teguran di KPP Pratama Kebumen tahun 2018 sampai 2020 secara umum mengalami penurunan. Penurunan ini tidak hanya presentase pencapaian, tetapi juga diikuti dengan penurunan jumlah realsisasi pencairan pajak. Kontribusi penagihan pajak dengan surat teguran dan surat paksa terhadap penerimaan pajak di KPP Pratama Kebumen tergolong sangat baik berkontribusi terhadap penerimaan negara.

Determinan Transfer Pricing Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Suwandi, Eko Darmawan; Syarifudin, Achmad
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 3 (2024): Mei - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i2.1685

Transfer pricing is used to determine prices for goods and services traded from subsidiaries to other subsidiaries or to the parent company. The price set is not in accordance with the reasonable market price. Multinational companies implement transfer pricing policies to reduce taxes paid by manipulating the prices of goods traded to related parties of the company. The aim of this research is to find out what factors can influence companies in carrying out transfer pricing. The dependent variable examined in this research is transfer pricing. The independent variables in this research consist of taxes, foreign ownership, company size, and leverage. This type of research is quantitative research that tests the influence between hypothesized variables through the presentation of numerical data. The data used in this research is secondary data sourced from the financial reports of mining companies listed on the Indonesia Stock Exchange for 2019-2023. The sample in this research was determined using the purposive sampling method. The analysis technique used in the research is multiple linear regression analysis with the help of the IBM SPSS version 21 program. The results of this research show that tax has a significant positive effect on transfer pricing, foreign ownership has a significant positive effect on transfer pricing, leverage has a significant positive effect on transfer pricing, and Company size has no effect on transfer pricing.

Dampak Transformasi Digital Terhadap Audit Intern, Manajemen Risiko, Dan Pengendalian: Tinjauan Literatur Suwandi, Eko Darmawan; Syarifudin, Akhmad
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 1 (2025): Januari - Februari
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i1.2565

Transformasi digital audit internal telah membawa perubahan mendasar dalam peran auditor dan pendekatan terhadap manajemen risiko serta pengendalian internal. Penelitian ini bertujaun untuk menganalisis pergeseran fokus audit internal di era digital dan mengeksplorasi bagaimana digitalisasi mendorong auditor internal mengambil peran yang lebih konsultatif. Tinjauan literatur ini juga mengidentifikasi tantangan dan peluang yang muncul dalam pergeseran peran ini, serta mengevaluasi pengaruh digitalisasi terhadap efektivitas manajemen risiko dan pengendalian internal. Dengan metode Systematic Literature Review (SLR), penelitian ini mengkaji tren, tantangan, dan peluang digitalisasi audit dalam sepuluh tahun terakhir, mencakup teknologi seperti big data analytics, artificial intelligence (AI), dan robotic process automation (RPA). Hasil penelitian menunjukkan pergeseran fokus audit internal di era digital, dari aspek finansial ke aspek operasional, kepatuhan, dan strategis. Digitalisasi juga mengubah peran auditor internal menjadi lebih konsultatif, memberikan wawasan strategis, serta meningkatkan kolaborasi dengan manajemen untuk identifikasi dan mitigasi risiko. Hasil penelitian juga menunjukkan bahwa digitalisasi tidak hanya meningkatkan efisiensi dan efektivitas audit tetapi juga memperluas cakupan analisis risiko, mendukung deteksi penipuan, dan meningkatkan kualitas pengendalian internal. Namun, terdapat tantangan utama dalam digitalisasi seperti kebutuhan pengembangan kompetensi digital auditor, risiko keamanan data, dan biaya implementasi teknologi yang tinggi, terutama bagi organisasi dengan sumber daya terbatas. Penelitian ini berkontribusi pada pemahaman digitalisasi audit internal, dan menawarkan wawasan pentingnya budaya inovasi, perencanaan anggaran teknologi, dan penguatan tata kelola data untuk memitigasi tantangan digitalisasi audit internal. Studi ini mengidentifikasi beberapa research gap yang perlu dieksplorasi sebagai agenda penelitian selanjutnya seperti: pengembangan kerangka kerja audit digital yang adaptif, analisis dampak digitalisasi terhadap tata kelola dan manajemen risiko, serta evaluasi efektivitas strategi mitigasi risiko keamanan data. Hasil studi ini memperkuat relevansi digitalisasi audit internal dalam meningkatkan akuntabilitas, efisiensi, dan integritas organisasi baik di sektor publik maupun swasta.

Determinants of financial performance and stock value in sharia and conventional bank Akhmad Syarifudin; Eko Darmawan Suwandi
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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

The COVID-19 pandemic has adversely affected the economy, leading to a decrease in the financial resources available to borrowers and the implementation of rules that restrict access to funding. The objective of this study is to analyze the factors that influence the financial performance and stock value of Sharia and conventional commercial banks that are publicly traded on the Indonesia Stock Exchange. The secondary data source consists of annual bank financial reports spanning the period from 2017 to 2021. The application of Multiple Linear Regression with SPSS and SEM is utilized in testing. The Mann Whitney Test was employed to conduct the difference test. This study discovered disparities in the factors that influence profitability and share value between Sharia and regular banks. The findings indicate that the factors CAR, FDR, BOPO, and NPL have a limited impact on the ROA of Islamic banks. Conventional banks demonstrate that the capital adequacy ratio (CAR) and the loan-to-deposit ratio (FDR) do not impact the return on assets (ROA). However, the operating expenses to operating income ratio (BOPO) and the non-performing loans ratio (NPL) have a detrimental influence on ROA. Additional research indicates that CAR has a favorable impact on the stock value of Islamic banks, but it does not have any influence on the stock value of conventional banks. Moreover, the ROA positively impacts the share value of conventional banks, while it does not have any influence on the share value of Islamic banks. In addition, the research findings indicate that the ROA does not serve as a mediator for the impact of CAR on the value of shares, regardless of whether it is in Islamic or conventional banks. Banking management must enhance control over BOPO and NPL while increasing CAR to boost profitability and share value.

Systematic Literature Review (SLR) on Financial Performance in State-Owned Enterprises (SOEs) in Indonesia Suwandi, Eko Darmawan; Syarifudin, Akhmad
GOVERNORS Vol. 4 No. 3 (2025): December 2025-March 2026 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i3.7313

This study aims to systematically review the development of financial performance research on Indonesian State-Owned Enterprises (SOEs) during the 2015–2024 period. SOEs play a strategic role in Indonesia’s economy; however, recurring issues such as inefficiency, weak governance, financial distress, and the impact of the Covid-19 pandemic have raised concerns regarding their financial sustainability. This research employs a Systematic Literature Review (SLR) approach following the framework of Kitchenham and Charter. Articles were collected from Google Scholar using the search string “Financial Performance of SOEs,” with inclusion criteria limited to peer-reviewed journal articles published between 2015 and 2024 and focusing on financial performance analysis. A total of selected studies were analyzed to identify dominant themes, measurement methods, determinants, and findings related to SOEs’ financial performance. The results indicate that while several SOEs demonstrate healthy financial performance based on profitability, liquidity, and solvency ratios, a significant number continue to experience poor performance due to weak management practices, high debt levels, inefficiency, and governance issues. The findings also reveal mixed evidence regarding the impact of privatization on financial performance, with some studies reporting improvements and others indicating no significant effect. Furthermore, the Covid-19 pandemic substantially worsened the financial condition of many SOEs, particularly in capital-intensive sectors. This study contributes by synthesizing empirical evidence on SOE financial performance and provides insights for policymakers and SOE management to strengthen governance, efficiency, and financial resilience.

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